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恒大高新(002591)公告正文

恒大高新:2015年半年度报告(更新后)

公告日期 2015-09-30
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 2015 年半年度报告全文




                         江西恒大高新技术股份有限公司

                                       2015 年半年度报告

                                                 2015-071




                                            2015 年 09 月




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江西恒大高新技术股份有限公司 2015 年半年度报告全文




                              第一节 重要提示、目录和释义


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

真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和

连带的法律责任。

      所有董事均已出席了审议本报告的董事会会议。

      公司计划不派发现金红利,不送红股,不以公积金转增股本。

      公司负责人朱星河、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。




2
江西恒大高新技术股份有限公司 2015 年半年度报告全文




                                                                   目录




2015 半年度报告................................................................................................................................. 2

第一节 重要提示、目录和释义 ....................................................................................................... 5

第二节 公司简介................................................................................................................................ 7

第三节 会计数据和财务指标摘要 ................................................................................................... 9

第四节 董事会报告 ......................................................................................................................... 21

第五节 重要事项.............................................................................................................................. 32

第六节 股份变动及股东情况 ......................................................................................................... 36

第七节 优先股相关情况 ................................................................................................................. 36

第八节 董事、监事、高级管理人员情况 ..................................................................................... 37

第九节 财务报告.............................................................................................................................. 38

第十节 备查文件目录 ................................................................................................................... 132




3
江西恒大高新技术股份有限公司 2015 年半年度报告全文




                                                     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

    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

    国信证券                               指    国信证券股份有限公司

    恒大声学                               指    江西恒大声学技术工程有限公司,本公司全资子公司

    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

    恒大投资                               指    江西恒大高新投资管理有限公司

    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

    报告期                                 指    2015 年 1 月 1 日至 2015 年 6 月 30 日

    元、万元                               指    人民币元、人民币万元




4
江西恒大高新技术股份有限公司 2015 年半年度报告全文




                                           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
                             HENGDA
    有)

    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                              余豪

    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                   zqtz99@sina.com


三、其他情况

1、公司联系方式

公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化
□ 适用 √ 不适用
公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2014 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 2014 年年报。




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江西恒大高新技术股份有限公司 2015 年半年度报告全文


3、注册变更情况

注册情况在报告期是否变更情况
□ 适用 √ 不适用
公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参
见 2014 年年报。




6
江西恒大高新技术股份有限公司 2015 年半年度报告全文




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

一、主要会计数据和财务指标

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

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

    营业收入(元)                             85,368,705.08            115,740,640.49                   -26.24%

    归属于上市公司股东的净利润(元)          -19,205,600.62             10,314,439.44                  -286.20%

    归属于上市公司股东的扣除非经常性
                                              -19,186,784.22              7,641,346.02                  -351.09%
    损益的净利润(元)

    经营活动产生的现金流量净额(元)          -20,762,492.29            -19,950,591.27                    -4.07%

    基本每股收益(元/股)                              -0.0733                 0.0394                   -286.04%

    稀释每股收益(元/股)                              -0.0733                 0.0394                   -286.04%

    加权平均净资产收益率                               -2.55%                   1.36%                    -3.91%

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

    总资产(元)                              923,902,870.23            929,888,751.50                    -0.64%

    归属于上市公司股东的净资产(元)          758,840,403.24            748,417,556.52                    1.39%


二、境内外会计准则下会计数据差异

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

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


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

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


三、非经常性损益项目及金额

√ 适用 □ 不适用
                                                                                                          单位:元

                            项目                                 金额                         说明


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


    计入当期损益的政府补助(与企业业务密切相关,按照国家
                                                                      337,093.84
    统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                              -310,509.36

    减:所得税影响额                                                    -2,255.55

        少数股东权益影响额(税后)                                     47,656.43

    合计                                                               -18,816.40              --

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




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江西恒大高新技术股份有限公司 2015 年半年度报告全文




                                         第四节 董事会报告

一、概述

       2015年1-6月公司实现营业收入8,536.87万元,比去年同期下降26.24%;实现归属于上市公司股东的净利润-1920.56
万元,比去年同期下降286.20%;扣除非经常性损益后,归属于上市公司股东的净利润-1,918.68万元,比去年同期下降
351.09%。报告期公司营业收入下降的主要原因:一是报告期没有余热发电总承包业务,而去年同期有;二是防磨抗蚀业务
因下游产业仍较低迷,对经营业绩造成一定影响。


二、主营业务分析

概述
       2015年上半年公司实现营业收入8,536.87万元,同比下降26.24%;实现营业成本6,091.47万元,同比下降长20.30%。报
告期销售费用较上年同期减少31.74万元,同比下降5.69%;管理费用较上年同期增加416.57万元,同比增长24.22%。报告期
财务费用较上年同期增加156.38万元,同比增长138.41%,主要系公司报告期贷款利息支出增加影响所致。


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

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

    营业收入                    85,368,705.08         115,740,640.49            -26.24%

    营业成本                    60,914,676.26          76,432,574.46            -20.30%

    销售费用                     5,260,001.45           5,577,369.74             -5.69%

    管理费用                    21,365,753.68          17,200,095.16             24.22%

                                                                                           报告期贷款利息支出
    财务费用                     2,693,597.85           1,129,807.83            138.41%
                                                                                           增加影响所致

                                                                                           主要是报告期持有的
    所得税费用                  -2,347,539.66           1,650,662.54           -242.22%    公允价值变动收益不
                                                                                           计入应纳税所得额

    研发投入                     4,023,337.58           4,432,090.21             -9.22%

    经营活动产生的现金
                               -20,762,492.29         -19,950,591.27             -4.07%
    流量净额

    投资活动产生的现金                                                                     本报告期购买理财产
                                 1,429,345.13         -25,473,265.98            105.61%
    流量净额                                                                               品赎回所致

    筹资活动产生的现金                                                                     本报告期偿还流动资
                               -20,907,746.64          48,430,395.29           -143.17%
    流量净额                                                                               金贷款所致

    现金及现金等价物净                                                                     由于经营及筹资活动
                               -40,229,235.10           2,998,564.39          -1,441.62%
    增加额                                                                                 净现金流减少

公司报告期利润构成或利润来源发生重大变动

9
江西恒大高新技术股份有限公司 2015 年半年度报告全文


□ 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
一、创新营销模式,强化营销管理,拓展重点领域
       1、大力拓展声学业务:2015年公司已全资收购江西恒大声学技术工程有限公司,加大业务开拓开发力度,声学销售同
     比增长159%。
     2、大力开发大客户项目:有数个大客户开发已达成初步意向。
     3、强化新品转化推广落地:一批新产品如KR防超温涂料、KJ净焦涂料、MG金刚磨泥系列功能涂料已得到快速推广,新
     产品销售占比得到提升。
     4、积极推行项目管理:综合项目管理信息化工程推进顺利,现已实现业务管理、工程调度、技术支撑、统计结算、物
流仓储、质安设备、财务管控七大系统数据全面上线。
 二、创新工程管理模式,强化工程项目管理
       1、对“大、难、新、特”项目以项目管理方式开展:至今已导入实施30余个项目,有利于项目管理水平的提升。
       2、提高工程质量,提升公司品牌:通过加强项目过程管理,设立质量特别奖,建立工程项目质量动态跟踪与服务机制,
     大幅提升质量与品牌。
     3、提升工程调度人员的综合素质:今年分别针对调度人群与项目经理人群分别开展了各专项交流与培训,以案例模拟
     实践方式开展,取得了良好的效果。
三、围绕利润目标,多元创收
     1、加快推行自动化喷涂:今年已采购多套自动化喷涂设备装置(含机械手),并在多个工地采用HVOF喷涂自动化机械手,
电弧喷涂自动化装置已完成,将加快加大推广使用。
     2、建立和完善信息对接机制,对有些重大或情况不明晰的项目派专人现场进行勘探和核查,进行针对性设计与方案优
化。
     3、工艺做到严格执行与创新联动,对于常规工况严格执行工艺标准,对于变化或特殊工况经前后方技术人员商议后,
又可创新应对,做到工艺符合工况,品质得到保障。
四、加强财务管控,树立全员经营意识,始终把牢现金流这条生命线
     1、加强全面货款回笼催收管理工作:公司成立了催收与清欠管理组,组织到位,人员到位,计划到位,进度到位,货
     款回笼工作达到预定要求。
     2、对各项业务借支,严格管控,并做到与回款挂钩,从而使投标保证金累计总金额和销售折让费用有所下降。
     3、采购部加大集中采购比例:减少现场采购,由公司统一采购,并采用承兑支付,今年承兑支付比例上升20 %。
     4、财务部对现金流做出年度规划、季度计划和月度计划:做到月度现金流各分项统计与分析,发现问题及时查找与整
     改,全年现金流同比减负4.07%。
五、创新技术管理模式,强化技术项目寻找、开发与转化运用工作
     1、自动化电弧喷涂设备工装已全面升级到位,伺机扩大运用。
     2、垃圾炉的组合及整套解决技术已获重大进展,部分技术已完全成熟掌握运用,业务项目获合作意向,部分技术正进
     入攻坚阶段,即将进行中试。
     3、加强技术项目尤其是重大项目的调研工作,上半年已调研10余起技术项目,已发现数个技术有业务市场机会,即将
     组织资源介入开发推广,均围绕防磨抗蚀、节能环保减排主轴开展。
     4、强化技术项目的转化运用,利用月度技术创新大会,周项目调度会议及业务、技术、工程三角工作的联动机制及时
     进行宣传与转化,取得了良好效果,为加强组织保障,专门成立技术创新领导小组,负责领导项目调研,项目研发和项
     目转化的三位一体, 以及业务、技术和工程的三方联动工作。
六、进行管理变革,提升公司绩效

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江西恒大高新技术股份有限公司 2015 年半年度报告全文


     1、建立并试推行从商机到回款全过程的“项目经理负责制”,强化销售与工程的一体化运作,完善“以项目为基本经营
     单元、以业务为龙头、以工程为支撑”的核心经营流程;
     2、控制成本,提升利润,强化财务对项目经营过程的支撑,在项目中推行有效的测算、预算和决算制度。
     3、优化薪酬与激励的结构和标准,通过指标考评与幸福企业打造提升员工心性两方面联动,有了要我做到我要做的初
     步积极转变。




三、主营业务构成情况

                                                                                                      单位:元

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

 分行业

 电力               27,969,244.28   18,061,269.48       35.42%         -37.73%        -41.77%          4.47%

 钢铁                2,528,656.93    1,754,892.15       30.60%         -44.51%        -41.72%         -3.33%

 水泥                6,725,017.82    4,333,815.06       35.56%         -44.59%        -48.73%          5.20%

 石油、化工         16,821,703.31   15,485,906.73         7.94%        448.18%        648.50%        -24.64%

 有色                2,977,408.54    1,883,261.39       36.75%         -16.83%        -22.39%          4.53%

 其他               26,678,939.78   18,873,862.69       29.26%         -42.04%        -35.47%         -7.21%

 分产品

 HDS 防护           38,194,400.69   23,299,998.86       39.00%         -16.80%        -11.68%         -3.54%

 KM 防护             2,813,173.25    1,745,229.24       37.96%         140.02%         41.47%          7.03%

 MC 防护            14,321,187.46    9,263,521.78       35.32%         -27.12%        -25.85%         -1.10%

 MT 防护             2,068,906.94    1,579,351.53       23.66%          -1.44%          6.76%         -5.86%

 MHC 防护            2,656,749.98    1,686,961.55       36.50%         -38.86%        -33.65%         -4.98%

 JHU 防护             308,974.36      205,798.24        33.39%       1,847.74%      1,916.50%         -2.27%

 贸易收入            5,557,129.17    5,414,169.79         2.57%        -56.82%        -56.13%         -1.55%

 新能源                                                               -100.00%       -100.00%        -28.56%

 化工产品           13,285,760.67   13,242,606.82         0.32%        100.00%        100.00%          0.32%

 隔音降燥            4,494,688.14    3,955,369.69       12.00%         100.00%        100.00%         12.00%

 分地区

 华北地区           14,772,372.34    8,549,020.36       42.13%         -27.63%        -43.15%         15.81%

 华东地区           28,973,212.30   21,199,862.43       26.83%         -48.60%        -42.08%         -8.24%

 华中地区            6,976,760.78    5,155,334.60       26.11%          27.05%         30.59%         -2.00%

 华南地区            5,225,506.83    3,555,642.80       31.96%         -36.84%        -37.68%          0.92%

 西南地区            5,425,045.79    3,495,483.72       35.57%         -46.48%        -47.01%          0.64%


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


 西北地区             7,239,966.03       4,130,947.42            42.94%            -24.05%         -29.44%             4.35%

 东北地区            15,088,106.59      14,306,716.17            5.18%             270.84%         477.55%            -33.94%


四、核心竞争力分析

公司在报告期核心竞争力未发生重大变化。




五、投资状况分析

1、对外股权投资情况

(1)对外投资情况

□ 适用 √ 不适用
公司报告期无对外投资。


(2)持有金融企业股权情况

□ 适用 √ 不适用
公司报告期未持有金融企业股权。


(3)证券投资情况

√ 适用 □ 不适用

                                 最初投      期初持               期末持               期末账     报告期
 证券品     证券代    证券简                            期初持              期末持                           会计核   股份来
                                 资成本      股数量               股数量                面值       损益
     种       码         称                             股比例              股比例                           算科目     源
                                 (元)      (股)               (股)               (元)     (元)

                                                                                                             可供出
                                 9,990,0     2,220,0              4,440,0               45,376,   35,386,
 其他       831890    中润油                             2.18%               2.18%                           售金融   投资
                                     00.00       00                   00                800.00    800.00
                                                                                                             资产

                                 9,990,0     2,220,0              4,440,0               45,376,   35,386,
 合计                                                     --                  --                               --        --
                                     00.00       00                   00                800.00    800.00

 证券投资审批董事会公告披
 露日期

 证券投资审批股东会公告披
 露日期(如有)


(4)持有其他上市公司股权情况的说明

□ 适用 √ 不适用
公司报告期未持有其他上市公司股权。


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


2、委托理财、衍生品投资和委托贷款情况

(1)委托理财情况

□ 适用 √ 不适用
公司报告期不存在委托理财。


(2)衍生品投资情况

□ 适用 √ 不适用
公司报告期不存在衍生品投资。


(3)委托贷款情况

□ 适用 √ 不适用
公司报告期不存在委托贷款。


3、募集资金使用情况

√ 适用 □ 不适用


(1)募集资金总体使用情况

√ 适用 □ 不适用
                                                                                                        单位:万元

 募集资金总额                                                                                            38,048.3

 报告期投入募集资金总额                                                                                  4,884.29

 已累计投入募集资金总额                                                                                 35,050.69

 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                                                                             12,543.29

 累计变更用途的募集资金总额比例                                                                           32.97%

                                           募集资金总体使用情况说明


(2)募集资金承诺项目情况

√ 适用 □ 不适用
                                                                                                        单位:万元

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



13
江西恒大高新技术股份有限公司 2015 年半年度报告全文


                       更)                                             (2)/(1)      期                         化

 承诺投资项目

                                                                                  2015 年
                                         4,581.6             2,896.3
 金属防护项目        是        8,515.7             967.13              63.22%     06 月                   否
                                              9                   8
                                                                                  30 日

                                                                       100.00
 非金属防护项目      是        6,996.5   162.22         0    162.22                                       是
                                                                              %

                                                                                  2014 年
                                                             2,889.9
 技术研发中心        否         3,465     4,800    249.94              60.21%     12 月                   否
                                                                  4
                                                                                  31 日

                                                                                  2015 年
 网络服务体系建设                                            1,192.6
                     是         3,602     1,827    136.26              65.28%     06 月                   否
 项目                                                             9
                                                                                  30 日

                                         3,778.4             3,778.4   100.00
 永久补充流动资金                                                                                         否
                                              8                   8           %

                                                                                  2014 年
                                                                       100.00
 投资子公司                              3,055.8             3,055.8              01 月                   否
                                                                              %
                                                                                  01 日

                                         5,709.0
 永久补充流动资金                                   3,400     3,400    59.55%                             否
                                              1

                               22,579.   23,914.   4,753.3   17,375.
 承诺投资项目小计         --                                             --         --               --        --
                                    2         2         3        51

 超募资金投向

 倒班楼支出                     2,200     2,200    130.96    1,894.1   86.10%

                                                                       100.00
 投资全资子公司                 2,000     2,000               2,000
                                                                              %

                               4,381.0   4,381.0             4,381.0   100.00
 投资参股公司
                                    8         8                   8           %

 归还银行贷款(如                                                      100.00
                          --    2,900     2,900               2,900                 --      --       --        --
 有)                                                                         %

 补充流动资金(如                                                      100.00
                          --    3,000     3,000               3,000                 --      --       --        --
 有)                                                                         %

                               14,481.   14,481.             14,175.
 超募资金投向小计         --                       130.96                --         --           0   --        --
                                   08        08                  18

                               37,060.   38,395.   4,884.2   31,550.
 合计                     --                                             --         --           0   --        --
                                   28        28         9        69

 未达到计划进度或    1、金属防护项目:一是,因南昌高新技术产业开发区规划需要,调整了募投项目实施地点,影响
 预计收益的情况和    到项目投资进度。二是,因下游产业变化,公司经第三届董事会第八次会议及 2015 年第一次临时
 原因(分具体项目) 股东大会审议通过,对该项目投资规模及部分实施内容进行了调整,投资总额由原计划 8515.70


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


                      万元,调整为 4581.69 万元,项目实施内容的变化也对实施进度造成一定影响。
                      2、技术研发中心技改扩建工程项目:项目建设已于 2014 年 12 月完工,2015 年投入使用。目前
                      项目竣工验收手续和工程费用结算尚在办理之中。
                      3、网络服务体系建设项目:由于金属防护项目建设期的延迟,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。

                      “非金属防护项目”因其下游钢铁、水泥行业整体经营环境仍持续低迷,该项目涉及的可预期的
 项目可行性发生重
                      市场需求减少,经公司第二届董事会第三十五次临时会议及 2013 年第四次临时股东大会审议通
 大变化的情况说明
                      过,已终止 “非金属防护项目”的实施。

 超募资金的金额、用   不适用
 途及使用进展情况

                      适用

                      以前年度发生
 募集资金投资项目     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
 实施地点变更情况     之议案》,同意将金属防护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。

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


                      适用
 募集资金投资项目
                      2011 年 9 月 28 日,公司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先已
 先期投入及置换情
                      投入募集资金投资项目的自筹资金之议案》,同意以本次募集资金 818.89 万元置换上述公司已预
 况
                      先投入募集资金投资项目的自筹资金。当年已完成置换 。

                      适用
 用闲置募集资金暂     2014 年 4 月 16 日,公司第三届董事会第二次会议审议通过,自该次董事会审议通过之日起 12 月
 时补充流动资金情     内使用不超过人民币 3,500 万元(占公司首次公开发行股票募集资金净额 380,482,977.03 元的
 况                   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。

 项目实施出现募集     不适用
 资金结余的金额及
 原因

 尚未使用的募集资
                      无
 金用途及去向

 募集资金使用及披
 露中存在的问题或     无
 其他情况




15
江西恒大高新技术股份有限公司 2015 年半年度报告全文


(3)募集资金变更项目情况

√ 适用 □ 不适用
                                                                                                          单位:万元

                                                                                                          变更后的
                        变更后项               截至期末    截至期末     项目达到
                                    本报告期                                       本报告期               项目可行
 变更后的    对应的原   目拟投入               实际累计    投资进度     预定可使               是否达到
                                    实际投入                                       实现的效               性是否发
      项目   承诺项目   募集资金               投入金额    (3)=(2)/(1   用状态日               预计效益
                                      金额                                            益                  生重大变
                        总额(1)                   (2)          )             期
                                                                                                               化

 永久补充    非金属防
                         3,778.48               3,778.48    100.00%                                       否
 流动资金    护项目

                                                                        2014 年
 投资子公    非金属防
                          3,055.8                3,055.8    100.00%     01 月 31                          否
 司          护项目
                                                                        日

 永久补充    金属防护
                         3,934.01      1,625       1,625     41.31%                                       否
 流动资金    项目

             网络服务
 永久补充
             体系建设      1,775       1,775       1,775    100.00%                                       否
 流动资金
             项目

 合计           --      12,543.29      3,400   10,234.28       --            --            0      --           --

                                    1、非金属防护产品是公司主营防护产品之一,公司通过对关键设备的更新改造,产
                                    能已得到一定程度的提升,基本能够满足当前公司业务拓展的需要。鉴于“非金属
                                    防护项目”的下游钢铁、水泥行业整体经营环境仍持续低迷,该项目涉及的可预期
                                    的市场需求减少,经公司第二届董事会第三十五次临时会议、2013 年第四次临时股
                                    东大会决议审议通过,决定终止“非金属系列防磨抗蚀材料生产及防护、再造建设
                                    项目”的实施,将“非金属防护项目”剩余募集资金中的 3,055.8 万元人民币,用于
                                    与黑龙江省安达市仙浪科技有限公司共同出资设立新公司。新公司注册资金预计
                                    5,555 万元人民币,出资比例为:江西恒大高新技术股份有限公司占 55%,黑龙江
                                    省安达市仙浪科技有限公司占 45%。之后,原“非金属防护项目”剩余募集资金及
                                    其利息全部永久补充公司流动资金。公司分别于 2013 年 11 月 19 日和 2013 年 11
 变更原因、决策程序及信息披露情     月 30 日在巨潮资讯网及证券时报、上海证券报、证券日报上披露了《江西恒大高新
 况说明(分具体项目)                 技术股份有限公司第二届董事会第三十五次临时会议决议公告》、关于终止实施“非
                                    金属系列防磨抗蚀材料生产及防护、再造建设项目”暨使用部分募集资金合资设立
                                    新公司并将剩余募集资金永久性补充流动资金的公告》和《2013 年第四次临时股东
                                    大会决议公告》。
                                    2、鉴于金属系列防护项目的下游钢铁等行业整体经营环境仍持续低迷,该项目涉及
                                    的可预期的市场需求减少,加之公司通过对金属防护项目的材料生产和工程施工环
                                    节部分关键设备的更新改造,已使原有产能得到一定程度提升,基本能够满足当前
                                    市场需求。因此,如果按原募集资金投资计划,将造成由于可预期的市场需求减少
                                    会导致公司扩大的产能不能完全有效的消化,影响募集资金的使用效率。公司经过
                                    谨慎考虑,为了保障募集资金的有效使用,决定调整金属防护项目部分建设内容及
                                    整体投资概算,结余募集资金用于补充公司流动资金。公司第三届董事会第八次临


16
江西恒大高新技术股份有限公司 2015 年半年度报告全文


                                    时会议、2015 年第一次临时股东大会审议通过了《关于调整部分募集资金投资项目
                                    建设内容及投资概算的议案》,公司分别于 2014 年 12 月 31 日和 2015 年 1 月 17 日
                                    在巨潮资讯网及证券时报、上海证券报、证券日报上披露了《江西恒大高新技术股
                                    份有限公司第三届董事会第八次临时会议决议公告》、《关于调整部分募集资金投资
                                    项目建设内容及投资概算的公告》和《2015 年第一次临时股东大会决议公告》。
                                    3、网络服务体系建设项目主要为金属防护项目、非金属防护项目提供营销网络及物
                                    流配送服务,由于此前非金属防护项目已终止实施,金属防护项目缩小投资规模,
                                    因此需相应调整网络服务体系建设项目的部分投资内容和整体规模,以实现与相关
                                    项目的匹配,结余募集资金用于补充公司流动资金。公司第三届董事会第八次临时
                                    会议、2015 年第一次临时股东大会审议通过了《关于调整部分募集资金投资项目建
                                    设内容及投资概算的议案》,公司分别于 2014 年 12 月 31 日和 2015 年 1 月 17 日在
                                    巨潮资讯网及证券时报、上海证券报、证券日报上披露了《江西恒大高新技术股份
                                    有限公司第三届董事会第八次临时会议决议公告》、《关于调整部分募集资金投资项
                                    目建设内容及投资概算的公告》和《2015 年第一次临时股东大会决议公告》。

 未达到计划进度或预计收益的情
                                    不适用
 况和原因(分具体项目)

 变更后的项目可行性发生重大变
                                    不适用
 化的情况说明


(4)募集资金项目情况


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


4、主要子公司、参股公司分析

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

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

                                     新能源、
 北京信力                            节能设
 筑正新能                            备、环保
                                                8,000.00    470,259,2     271,710,1   31,094,01     -7,167,   -7,032,694.
 源技术股    参股公司    新能源      设备、机
                                                万元              14.27      71.44         7.09     887.32            94
 份有限公                            电一体化
 司                                  技术开发
                                     等


5、非募集资金投资的重大项目情况

□ 适用 √ 不适用
公司报告期无非募集资金投资的重大项目。


17
江西恒大高新技术股份有限公司 2015 年半年度报告全文


六、对 2015 年 1-9 月经营业绩的预计

2015 年 1-9 月预计的经营业绩情况:业绩亏损
业绩亏损

 2015 年 1-9 月净利润(万元)                                         -2,000   至                       -1,600

 2014 年 1-9 月归属于上市公司股东的净利润
                                                                                                      1,589.15
 (万元)

                                             由于公司防磨抗蚀技术服务业务主要服务的电力、钢铁、水泥、矿山等
                                             重工行业客户经营形势普遍不振,对公司业务也带来了较大影响及冲击,
                                             公司相关业务订单及毛利较去年同期均出现较大的下滑。同时投资参股
                                             的部分公司的经营状况预计在三季度也不容乐观, 对公司投资收益也将
                                             产生较大影响。预测三季度公司净利润在-1600 万——-2300 万,较去年
                                             同期变动幅度预计为-200%——-250%之间。 同时鉴于公司新能源业务
 业绩变动的原因说明
                                             的福建鼎信镍业余热发电工程总承包项目甲方欠付工程款事项,已经南
                                             昌市仲裁委仲裁结束,公司正与发包方就仲裁结果的执行事宜进行磋商
                                             中,其最终的执行情况对公司业绩会产生较大影响;以及公司交易性金
                                             融资产以公允价值计量的公允价值变动损益波动也可能导致公司业绩的
                                             较大波动,所以三季度公司业绩预测具有较大的不确定性,特提请投资
                                             者关注相关风险。


七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明

□ 适用 √ 不适用


八、董事会对上年度“非标准审计报告”相关情况的说明

□ 适用 √ 不适用


九、公司报告期利润分配实施情况

报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况
√ 适用 □ 不适用

本公司2014年年度权益分派方案为:以公司现有总股本262,039,983股为基数,向全体股东每10股派
0.050000元人民币现金(含税;扣税后,QFII、RQFII以及持有股改限售股、首发限售股的个人和证券投
资基金每10股派0.045000元;持有非股改、非首发限售股及无限售流通股的个人、证券投资基金股息红利
税实行差别化税率征收,先按每10股派0.047500元,权益登记日后根据投资者减持股票情况,再按实际持
股期限补缴税款?;对于QFII、RQFII外的其他非居民企业,本公司未代扣代缴所得税,由纳税人在所得发
生地缴纳。)。



                                             现金分红政策的专项说明

 是否符合公司章程的规定或股东大会决议的要求:            是



18
江西恒大高新技术股份有限公司 2015 年半年度报告全文


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

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

 独立董事是否履职尽责并发挥了应有的作用:               是

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

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


十、本报告期利润分配或资本公积金转增股本预案

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


十一、报告期内接待调研、沟通、采访等活动登记表

√ 适用 □ 不适用

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

                                                                                         1、公司签署三亚市智慧
                                                                                         城市大数据应用项目及
                                                                     安信证券 研究
                                                                                         无线政务专网项目合作
 2015 年 03 月 10                                                    中心 化工行业
                    董秘办公室       实地调研        机构                                框架协议 2、未来公司主
 日                                                                  高级分析师     孙
                                                                                         要发展方向和思路 3、恒
                                                                     琦祥
                                                                                         大车时代目前油卡销售
                                                                                         情况。

                                                                     天弘基金 股票
                                                                                         1、未来公司主要发展方
                                                                     投资部 胡彧、长
                                                                                         向和思路 2、公司金属交
                                                                     江证券 研究部
                                                                                         易所(中心)具体进展
                                                                     化工行业首席分
                                                                                         程度 3、公司最新公告关
                                                                     析师 张翔、长江
                                                                                         于签署三亚市智慧城市
                                                                     证券 研究部 化
                                                                                         大数据应用项目及无线
                                                                     工行业分析师
 2015 年 03 月 10                                                                        政务专网项目合作框架
                    公司四楼会议室   实地调研        机构            霍堃 、中国人寿
 日                                                                                      协议,后续如何推进 4、
                                                                     资产管理有限公
                                                                                         有关福建瑞联余热发电
                                                                     司 股票投资部
                                                                                         项目工程总承包工程欠
                                                                     阳宜洋、东方基
                                                                                         款的仲裁情况进展 5、公
                                                                     金 权益投资部
                                                                                         司合资设立恒大车时代
                                                                     研究员 张玉坤、
                                                                                         情况,目前业务进展情
                                                                     富国基金 行业
                                                                                         况
                                                                     研究员 宋哲建

                                                                     中国民族证券        1、未来公司主要发展方
 2015 年 06 月 15   董秘办公室       实地调研        机构
                                                                     化工行业分析师      向和思路 2、有关福建瑞

19
江西恒大高新技术股份有限公司 2015 年半年度报告全文


 日                                                  黄景文、中国民   联余热发电项目工程总
                                                     族证券 化工行    承包工程欠款的仲裁情
                                                     业分析师 刘跃、 况进展 3、黑龙江恒大运
                                                     新华基金管理有   营情况 4、公司与江西省
                                                     限公司 研究部    勘查设计院合资设立的
                                                     研究员 陈谦      恒大环境主要开展哪些
                                                                      项目 5、公司金属交易所
                                                                      (中心)具体进展 6、公
                                                                      司合资设立的恒大车时
                                                                      代经营情况




20
江西恒大高新技术股份有限公司 2015 年半年度报告全文




                                              第五节 重要事项

一、公司治理情况

报告期内,公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。




二、诉讼事项

重大诉讼仲裁事项
√ 适用 □ 不适用

 诉讼(仲裁)基本     涉案金额    是否形成预      诉讼(仲   诉讼(仲裁)审   诉讼(仲裁)判
                                                                                         披露日期    披露索引
      情况          (万元)         计负债     裁)进展   理结果及影响   决执行情况

 申请人:公司
 被申请人 1:福
 建瑞联被申请
 人 2:上海瑞恩
 请求仲裁事项:
 1、裁定被申请
 人 1 向申请人
 交付与欠付工
 程款及违约金
 (截止 2015                                                                                         公告编
 年 1 月 18 日应                                                                                     号:
 付工程款 8233                                                                                       2015-003
 万元,应付违约                                                                                      恒大高
 金 1768.0283 万                                                                        2015 年 01   新:关于
                    10,001.03   否              已仲裁    积极影响       执行中
 元,两项合计                                                                           月 12 日     收到南昌
 10001.0283 万                                                                                       仲裁委员
 元。应付违约金                                                                                      会仲裁受
 最终应计算至                                                                                        理通知书
 余热发电资产                                                                                        的公告
 交付之日止)等
 值的余热发电
 资产;2、裁定
 被申请人 2 就被
 申请人 1 向申请
 人交付余热发
 电资产承担连
 带责任;3、裁
 定本案所有仲


21
江西恒大高新技术股份有限公司 2015 年半年度报告全文


 裁费用由被申
 请人负担。

 福建瑞联应当
 向公司支付所
 欠工程款 8233
 万元及逾期付
 款的违约金,违
 约金以所欠工
 程款 8233 万元
                                                                                              公告编
 为基数,自
                                                                                              号:
 2014 年 2 月
                                                                                              2015-036
 19 日起至付清
                                                                                 2015 年 07   关于收到
 款项之日止,按        8,233   否           已仲裁   积极影响       执行中
                                                                                 月 16 日     南昌仲裁
 人民银行同期
                                                                                              委员会判
 贷款利率的四
                                                                                              决书的公
 倍计算;上海瑞
                                                                                              告
 恩对福建瑞联
 承担的上述债
 务承担连带责
 任;)公司预交
 的本案仲裁费
 327672 元,由
 福建瑞联承担

                                                                                              《关于展
                                                                                              开“恒大”
                                                                                              商标维权
                                                                                              行动的公
                                                                                              告》(公告
                                                                                              编号:
                                                                                              2014-045
 公司诉恒大长                                                                                 )、《关于
 白山矿泉水有                                                                                 诉恒大长
 限公司商标侵                                                                                 白山矿泉
                                                                    未出判决结   2014 年 01
 权一案,向南昌        37.36   否           进展中   未出判决结果                             水有限公
                                                                    果           月 10 日
 高新技术产业                                                                                 司商标侵
 开发区人民法                                                                                 权案已立
 院提起诉讼                                                                                   案的公
                                                                                              告》(公告
                                                                                              编号:
                                                                                              2014-046
                                                                                              )、《关于”
                                                                                              恒大”商
                                                                                              标被侵权
                                                                                              相关事件

22
江西恒大高新技术股份有限公司 2015 年半年度报告全文


                                                                                              的澄清公
                                                                                              告》(公告
                                                                                              编号:
                                                                                              2014-047
                                                                                              )

                                                                                              《关于收
                                                                                              到广东省
                                                                                              广州市中
 恒大地产集团
                                                                                              级人民法
 有限公司、恒大
                                                                                              院通知及
 长白山矿泉水                                                       未出判决结   2014 年 11
                         8,000   否         进展中   未出判决结果                             民事起诉
 有限公司对本                                                       果           月 21 日
                                                                                              状的公
 公司提起民事
                                                                                              告 》(公
 诉讼。
                                                                                              告编号:
                                                                                              2014-053
                                                                                              )

其他诉讼事项
□ 适用 √ 不适用


三、媒体质疑情况

□ 适用 √ 不适用
本报告期公司无媒体普遍质疑事项。


四、破产重整相关事项

□ 适用 √ 不适用
公司报告期未发生破产重整相关事项。


五、资产交易事项

1、收购资产情况

□ 适用 √ 不适用
公司报告期未收购资产。


2、出售资产情况

□ 适用 √ 不适用
公司报告期未出售资产。


3、企业合并情况

√ 适用 □ 不适用

23
江西恒大高新技术股份有限公司 2015 年半年度报告全文


公司2015年合并报表增加一级子公司江西恒大声学技术工程有限公司。


六、公司股权激励的实施情况及其影响

√ 适用 □ 不适用
详见:恒大高新:关于注销首次授予和预留第二期股票期权、回购注销第二期限制性股票及提前终止股权激励计划的公告(公
告编号:2015-041 )


七、重大关联交易

1、与日常经营相关的关联交易

□ 适用 √ 不适用
公司报告期未发生与日常经营相关的关联交易。


2、资产收购、出售发生的关联交易

□ 适用 √ 不适用
公司报告期未发生资产收购、出售的关联交易。


3、共同对外投资的关联交易

□ 适用 √ 不适用
公司报告期未发生共同对外投资的关联交易。


4、关联债权债务往来

□ 适用 √ 不适用
公司报告期不存在关联债权债务往来。


5、其他关联交易

□ 适用 √ 不适用
公司报告期无其他关联交易。


八、重大合同及其履行情况

1、托管、承包、租赁事项情况

(1)托管情况

□ 适用 √ 不适用
公司报告期不存在托管情况。




24
江西恒大高新技术股份有限公司 2015 年半年度报告全文


(2)承包情况

□ 适用 √ 不适用
公司报告期不存在承包情况。


(3)租赁情况

□ 适用 √ 不适用
公司报告期不存在租赁情况。


2、担保情况

√ 适用 □ 不适用
                                                                                                     单位:万元

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

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

                                            公司与子公司之间担保情况

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

                    2015 年
 江西恒大高新投                                                        连带责任
                    04 月 28      1,000
 资管理有限公司                                                        保证
                    日

                    2015 年
 江西恒大新能源                                                        连带责任
                    04 月 28      2,100
 科技有限公司                                                          保证
                    日

 江西恒大高新投                                                        连带责任
                                    500
 资管理有限公司                                                        保证

 报告期内审批对子公司担保                                 报告期内对子公司担保实
                                                    500                                                       0
 额度合计(B1)                                           际发生额合计(B2)

 报告期末已审批的对子公司                                 报告期末对子公司实际担
                                                 3,600                                                    355
 担保额度合计(B3)                                       保余额合计(B4)

                                            子公司对子公司的担保情况

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

 公司担保总额(即前三大项的合计)

 报告期内审批担保额度合计                           500   报告期内担保实际发生额                              0


25
江西恒大高新技术股份有限公司 2015 年半年度报告全文


 (A1+B1+C1)                                             合计(A2+B2+C2)

 报告期末已审批的担保额度                                 报告期末实际担保余额合
                                                 3,600                                                         355
 合计(A3+B3+C3)                                         计(A4+B4+C4)

 实际担保总额(即 A4+B4+C4)占公司净资产的比例                                                            0.47%

 其中:

采用复合方式担保的具体情况说明


(1)违规对外担保情况

□ 适用 √ 不适用
公司报告期无违规对外担保情况。


3、其他重大合同

□ 适用 √ 不适用
公司报告期不存在其他重大合同。


4、其他重大交易

□ 适用 √ 不适用
公司报告期不存在其他重大交易。


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

√ 适用 □ 不适用

              承诺事由                  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

                                                         本人目前未
                                     朱星河;胡恩
                                                         在直接或间
                                     雪;胡恩莉;邓
                                                         接地与公司
                                     国昌;郭华平;
                                                         或公司控股
                                     李建敏;周建;
                                                         子公司业务
                                     聂政;李云龙;                       2011 年 06 月
 首次公开发行或再融资时所作承诺                          有竞争的任                     长期        正在履行
                                     卢福财;朱正                        21 日
                                                         何其它公司
                                     吼;傅哲宽;彭
                                                         担任任何职
                                     伟宏;李进;周
                                                         务,亦未在直
                                     小根;唐明荣;
                                                         接或间接地
                                     李建敏
                                                         与公司或公



26
江西恒大高新技术股份有限公司 2015 年半年度报告全文


                                                     司控股子公
                                                     司业务有竞
                                                     争的其他公
                                                     司或业务上
                                                     拥有利益或
                                                     投资;本人担
                                                     任公司董事、
                                                     监事、高级管
                                                     理人员与核
                                                     心技术人员
                                                     职务期间及
                                                     于其后十二
                                                     个月内,不会
                                                     接受直接或
                                                     间接地与公
                                                     司或公司控
                                                     股子公司业
                                                     务有竞争的
                                                     任何其他公
                                                     司给予或安
                                                     排的任何职
                                                     务,亦不会在
                                                     直接或间接
                                                     地与公司或
                                                     公司控股子
                                                     公司业务有
                                                     竞争的其他
                                                     公司或业务
                                                     上拥有利益
                                                     或投资。但本
                                                     人持有在任
                                                     何经认可的
                                                     股票交易所
                                                     上市及交易
                                                     的任何公司
                                                     的股票不在
                                                     此限。

                                                     为了避免未
                                                     来可能的同
                                     朱星河;胡恩
                                                     业竞争,本公
                                     雪;胡长清;胡                   2011 年 06 月
 其他对公司中小股东所作承诺                          司实际控制                     长期   正在履行
                                     恩莉;朱倍坚;                   21 日
                                                     人朱星河及
                                     朱光宇
                                                     其家族关联
                                                     自然人胡恩


27
江西恒大高新技术股份有限公司 2015 年半年度报告全文


                                                     雪、胡长清、
                                                     朱光宇、胡恩
                                                     莉、朱倍坚向
                                                     公司出具了
                                                     《不竞争承
                                                     诺函》,主要
                                                     内容为:(1)
                                                     我们及我们
                                                     直接或间接
                                                     控制的子公
                                                     司、合作或联
                                                     营企业和/或
                                                     下属企业目
                                                     前没有直接
                                                     或间接地从
                                                     事任何与恒
                                                     大高新的主
                                                     营业务及其
                                                     他业务相同
                                                     或相似的业
                                                     务(以下称
                                                     ‘竞争业
                                                     务’); (2)
                                                     我们及我们
                                                     直接或间接
                                                     控制的子公
                                                     司、合作或联
                                                     营企业和/或
                                                     下属企业,于
                                                     我们作为恒
                                                     大高新主要
                                                     股东期间,不
                                                     会直接或间
                                                     接地以任何
                                                     方式从事竞
                                                     争业务或可
                                                     能构成竞争
                                                     业务的业务;
                                                     (3)我们及
                                                     我们直接或
                                                     间接控制的
                                                     子公司、合作
                                                     或联营企业
                                                     和/或下属企


28
江西恒大高新技术股份有限公司 2015 年半年度报告全文


                                                     业,如将来面
                                                     临或可能取
                                                     得任何与竞
                                                     争业务有关
                                                     的投资机会
                                                     或其他商业
                                                     机会,则在同
                                                     等条件下赋
                                                     予恒大高新
                                                     该等投资机
                                                     会或商业机
                                                     会之优先选
                                                     择权; (4)
                                                     自本函出具
                                                     日起,本函及
                                                     本函项下之
                                                     承诺为不可
                                                     撤销且持续
                                                     有效,直至我
                                                     们不再成为
                                                     恒大高新主
                                                     要股东为止;
                                                     (5)我们和/
                                                     或我们直接
                                                     或间接控制
                                                     的子公司、合
                                                     作或联营企
                                                     业和/或下属
                                                     企业如违反
                                                     上述任何承
                                                     诺,我们将赔
                                                     偿恒大高新
                                                     及恒大高新
                                                     其他股东因
                                                     此遭受的一
                                                     切经济损失,
                                                     该等责任是
                                                     连带责任。

                                                     公司承诺在
                                                     最近十二个
                                     江西恒大高
                                                     月内未进行     2014 年 12 月
                                     新技术股份                                     2015-12-30   正在履行
                                                     证券投资等     31 日
                                     有限公司
                                                     高风险投资,
                                                     并承诺在剩


29
江西恒大高新技术股份有限公司 2015 年半年度报告全文


                                                     余募集资金
                                                     全部永久补
                                                     充公司流动
                                                     资金后十二
                                                     个月内不从
                                                     事证券投资
                                                     等高风险投
                                                     资。

                                                     胡长清先生、
                                                     朱光宇先生、
                                                     朱倍坚先生、
                                                     胡恩莉女士
                                                     承诺连续六
                                     胡长清;胡恩     个月内通过
                                                                      2014 年 10 月
                                     莉;朱倍坚;朱    深圳证券交                       2015-05-29   履行完毕
                                                                      29 日
                                     光宇            易所大宗交
                                                     易、集中竞价
                                                     等方式减持
                                                     股份将低于
                                                     公司股份总
                                                     数的 5%。

                                                     控股股东、实
                                                     际控制人朱
                                                     星河先生、胡
                                                     恩雪女士基
                                                     于对公司未
                                                     来发展的信
                                                     心,承诺自
                                                     2014 年 10
                                                     月 28 日起
                                     朱星河;胡恩                      2014 年 10 月
                                                     至 2015 年                       2015-06-30   履行完毕
                                     雪                               28 日
                                                     6 月 30 日
                                                     不减持其持
                                                     有的公司股
                                                     份,包括承诺
                                                     期间因送股、
                                                     公积金转增
                                                     股本等权益
                                                     分派产生的
                                                     股票(如有)。

 承诺是否及时履行                    是




30
江西恒大高新技术股份有限公司 2015 年半年度报告全文


十、聘任、解聘会计师事务所情况

半年度财务报告是否已经审计
□ 是 √ 否
公司半年度报告未经审计。


十一、处罚及整改情况

□ 适用 √ 不适用
公司报告期不存在处罚及整改情况。


十二、其他重大事项的说明

□ 适用 √ 不适用
公司报告期不存在需要说明的其他重大事项。




31
江西恒大高新技术股份有限公司 2015 年半年度报告全文




                                    第六节 股份变动及股东情况

一、股份变动情况

                                                                                                          单位:股

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

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

                        112,899,                                        -1,830,5    -1,830,5    111,069
 一、有限售条件股份                  43.08%                                                               42.39%
                             725                                             59          59        ,166

                        112,899,                                        -1,830,5    -1,830,5    111,069
 3、其他内资持股                     43.08%                                                               42.39%
                             725                                             59          59        ,166

                        112,899,                                        -1,830,5    -1,830,5    111,069
       境内自然人持股                43.08%                                                               42.39%
                             725                                             59          59        ,166

                        149,140                                         1,830,5     1,830,5     150,970
 二、无限售条件股份                  56.92%                                                               57.61%
                             ,258                                            59          59        ,817

                        149,140                                         1,830,5     1,830,5     150,970
 1、人民币普通股                     56.92%                                                               57.61%
                             ,258                                            59          59        ,817

                        262,039      100.00                                                     262,039   100.00
 三、股份总数                                                                   0           0
                             ,983         %                                                        ,983        %

股份变动的原因
□ 适用 √ 不适用
股份变动的批准情况
□ 适用 √ 不适用
股份变动的过户情况
□ 适用 √ 不适用
股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响
□ 适用 √ 不适用
公司认为必要或证券监管机构要求披露的其他内容
□ 适用 √ 不适用
公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明
√ 适用 □ 不适用
公司于2015年7月24日召开第三届董事会第十一临时次会议,审议通过了《关于注销首次授予和预留第二期股票期权、回购
注销第二期限制性股票及提前终止股权激励计划的议案》,决定注销股票期权数量为1,356,600份;回购注销限制性股票数量
为1,532,983股,占公司股本总额股的0.59%,回购价格为2.68元/股(四舍五入保留2位小数)。该事项涉及的股本变更事项,
已经2013年第三次临时股东大会授权董事会实施办理,故无需再提交股东大会审议。目前该事项未在中国证券登记结算有限
责任公司办理完成登记手续。



32
江西恒大高新技术股份有限公司 2015 年半年度报告全文


二、公司股东数量及持股情况

                                                                                                              单位:股

                                                           报告期末表决权恢复的优先
 报告期末普通股股东总数                           12,870   股股东总数(如有)(参见注                              0
                                                           8)

                              持股 5%以上的普通股股东或前 10 名普通股股东持股情况

                                                                    持有有                       质押或冻结情况
                                              报告期                          持有无限
                                                        报告期内    限售条
                                              末持有                          售条件的
     股东名称     股东性质       持股比例               增减变动    件的普
                                              的普通                          普通股数    股份状态          数量
                                                           情况     通股数
                                              股数量                             量
                                                                      量

                                              89,549,               67,161,   22,387,32
 朱星河         境内自然人         34.17%
                                                 281                   961            0

                                              54,706,               41,029,   13,676,61
 胡恩雪         境内自然人         20.88%                                                 质押             36,716,800
                                                 469                   852            7

                                              16,035,
 胡长清         境内自然人            6.12%
                                                 490

                                              6,009,0
 朱光宇         境内自然人            2.29%
                                                  12

                                              1,950,0
 朱倍坚         境内自然人            0.74%                                               质押              1,000,000
                                                  00

                                              1,930,7
 胡恩莉         境内自然人            0.74%
                                                  04

 德邦创新资
 本-兴业证
 券-德邦创
                                              1,271,9
 新资本特斯     其他                  0.49%             1,271,975
                                                  75
 拉持赢 2 号
 专项资产管
 理计划

 何美雄         境内自然人            0.35%   910,300   910,300

 中信建投基
 金-广发银
 行-韬嘉进     其他                  0.33%   876,100   876,100
 取 1 号资产
 管理计划

 朱志兰         境外自然人            0.31%   800,000   800,000

 战略投资者或一般法人因配售
                                 无
 新股成为前 10 名普通股股东的


33
江西恒大高新技术股份有限公司 2015 年半年度报告全文


 情况(如有)(参见注 3)

                                  朱星河与胡恩雪为配偶关系、与朱光宇为父子关系、与朱倍坚为叔侄关系,胡长清与
 上述股东关联关系或一致行动       胡恩雪、胡恩莉为父女关系。公司未知前 10 名无限售条件股东(除朱星河、胡恩雪、
 的说明                           朱光宇、朱倍坚、胡长清外)是否存在关联关系;也未知前 10 名无限售条件股东是否
                                  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。

                                      前 10 名无限售条件普通股股东持股情况

                                                                                            股份种类
            股东名称                 报告期末持有无限售条件普通股股份数量
                                                                                    股份种类           数量

 朱星河                                                              22,387,320   人民币普通股         22,387,320

 胡长清                                                              16,035,490   人民币普通股         16,035,490

 胡恩雪                                                              13,676,617   人民币普通股         13,676,617

 朱光宇                                                               6,009,012   人民币普通股          6,009,012

 朱倍坚                                                               1,950,000   人民币普通股

 胡恩莉                                                               1,930,704   人民币普通股          1,930,704

 德邦创新资本-兴业证券-德
 邦创新资本特斯拉持赢 2 号专项                                        1,271,975   人民币普通股          1,271,975
 资产管理计划

 何美雄                                                                910,300    人民币普通股           910,300

 中信建投基金-广发银行-韬
                                                                       876,100    人民币普通股           876,100
 嘉进取 1 号资产管理计划

 朱志兰                                                                800,000    人民币普通股           800,000

 前 10 名无限售条件普通股股东
                                  朱星河与胡恩雪为配偶关系、与朱光宇为父子关系、与朱倍坚为叔侄关系,胡长清与
 之间,以及前 10 名无限售条件
                                  胡恩雪、胡恩莉为父女关系。公司未知前 10 名无限售条件股东(除朱星河、胡恩雪、
 普通股股东和前 10 名普通股股
                                  朱光宇、朱倍坚、胡长清外)是否存在关联关系;也未知前 10 名无限售条件股东是否
 东之间关联关系或一致行动的
                                  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。
 说明

 前 10 名普通股股东参与融资融
 券业务股东情况说明(如有)(参   何美雄参与融资融券业务。
 见注 4)

公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内是否进行约定购回交易
□ 是 √ 否
公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内未进行约定购回交易。


三、控股股东或实际控制人变更情况

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

34
江西恒大高新技术股份有限公司 2015 年半年度报告全文


□ 适用 √ 不适用
公司报告期实际控制人未发生变更。




35
江西恒大高新技术股份有限公司 2015 年半年度报告全文




                                   第七节 优先股相关情况

□ 适用 √ 不适用
报告期公司不存在优先股。




36
江西恒大高新技术股份有限公司 2015 年半年度报告全文




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

一、董事、监事和高级管理人员持股变动

□ 适用 √ 不适用
公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2014 年年报。


二、公司董事、监事、高级管理人员变动情况

□ 适用 √ 不适用
公司董事、监事和高级管理人员在报告期没有发生变动,具体可参见 2014 年年报。




37
江西恒大高新技术股份有限公司 2015 年半年度报告全文




                                         第九节 财务报告

一、审计报告

半年度报告是否经过审计
□ 是 √ 否
公司半年度财务报告未经审计。


二、财务报表

财务附注中报表的单位为:人民币元


1、合并资产负债表

编制单位:江西恒大高新技术股份有限公司
                                              2015 年 08 月 18 日
                                                                                              单位:元

                项目                            期末余额                    期初余额

 流动资产:

     货币资金                                              100,932,704.71              141,151,597.76

     结算备付金

     拆出资金

     以公允价值计量且其变动计入
 当期损益的金融资产

     衍生金融资产

     应收票据                                               21,697,799.53               38,030,350.19

     应收账款                                              282,572,997.92              299,840,329.82

     预付款项                                               26,912,816.40               11,790,173.36

     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                                             70,810,180.57               53,896,275.95

     买入返售金融资产

     存货                                                   60,640,085.74               51,529,628.28


38
江西恒大高新技术股份有限公司 2015 年半年度报告全文


     划分为持有待售的资产

     一年内到期的非流动资产

     其他流动资产                                      1,001,155.12    22,707,510.24

 流动资产合计                                        564,567,739.99   618,945,865.60

 非流动资产:

     发放贷款及垫款

     可供出售金融资产                                 45,376,800.00     9,990,000.00

     持有至到期投资

     长期应收款

     长期股权投资                                     85,018,417.85    88,224,965.48

     投资性房地产                                      1,707,935.51     1,789,042.91

     固定资产                                        121,628,279.06   123,156,515.50

     在建工程                                         47,245,182.77    33,010,990.77

     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                                         46,795,215.64    46,873,915.84

     开发支出

     商誉

     长期待摊费用

     递延所得税资产                                   11,563,299.41     7,897,455.40

     其他非流动资产

 非流动资产合计                                      359,335,130.24   310,942,885.90

 资产总计                                            923,902,870.23   929,888,751.50

 流动负债:

     短期借款                                         80,000,000.00    95,000,000.00

     向中央银行借款

     吸收存款及同业存放

     拆入资金

     以公允价值计量且其变动计入
 当期损益的金融负债

     衍生金融负债

     应付票据                                           500,000.00       400,000.00



39
江西恒大高新技术股份有限公司 2015 年半年度报告全文


     应付账款                                         11,511,565.80    15,063,037.88

     预收款项                                          9,324,648.10     6,467,103.81

     卖出回购金融资产款

     应付手续费及佣金

     应付职工薪酬                                      1,274,335.86     1,074,726.24

     应交税费                                          3,285,560.80     8,795,199.26

     应付利息                                           128,450.00       183,777.78

     应付股利

     其他应付款                                       10,799,343.40     8,875,089.88

     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

     划分为持有待售的负债

     一年内到期的非流动负债                            2,100,000.00     4,200,000.00

     其他流动负债

 流动负债合计                                        118,923,903.96   140,058,934.85

 非流动负债:

     长期借款                                         11,450,000.00    11,450,000.00

     应付债券

       其中:优先股

                永续债

     长期应付款

     长期应付职工薪酬

     专项应付款

     预计负债

     递延收益                                          4,339,268.20     4,486,362.04

     递延所得税负债                                    5,335,435.31        25,802.81

     其他非流动负债

 非流动负债合计                                       21,124,703.51    15,962,164.85

 负债合计                                            140,048,607.47   156,021,099.70

 所有者权益:

     股本                                            262,039,983.00   262,039,983.00

     其他权益工具



40
江西恒大高新技术股份有限公司 2015 年半年度报告全文


       其中:优先股

                永续债

     资本公积                                              305,074,971.85              305,074,971.85

     减:库存股

     其他综合收益                                           30,303,780.00                 225,000.00

     专项储备

     盈余公积                                               28,609,362.17               28,609,362.17

     一般风险准备

     未分配利润                                            132,812,306.22              152,468,239.50

 归属于母公司所有者权益合计                                758,840,403.24              748,417,556.52

     少数股东权益                                           25,013,859.52               25,450,095.28

 所有者权益合计                                            783,854,262.76              773,867,651.80

 负债和所有者权益总计                                      923,902,870.23              929,888,751.50


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

                                                                                              单位:元

                 项目                           期末余额                    期初余额

 流动资产:

     货币资金                                               93,094,446.78              127,002,020.86

     以公允价值计量且其变动计入
 当期损益的金融资产

     衍生金融资产

     应收票据                                               19,206,499.53               34,660,350.19

     应收账款                                              223,740,199.95              241,726,802.09

     预付款项                                               13,826,212.13               11,186,428.54

     应收利息

     应收股利

     其他应收款                                            136,471,994.55              104,475,586.43

     存货                                                   41,757,214.49               38,869,207.35

     划分为持有待售的资产

     一年内到期的非流动资产

     其他流动资产                                            1,001,155.12               21,007,510.24

 流动资产合计                                              529,097,722.55              578,927,905.70


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


 非流动资产:

     可供出售金融资产                                 45,376,800.00     9,990,000.00

     持有至到期投资

     长期应收款

     长期股权投资                                    162,818,182.22   161,960,824.55

     投资性房地产

     固定资产                                         96,006,563.66    98,039,467.55

     在建工程                                         17,888,537.54     8,241,476.20

     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                                         27,903,745.86    27,618,419.80

     开发支出

     商誉

     长期待摊费用

     递延所得税资产                                    9,642,297.18     7,326,699.29

     其他非流动资产

 非流动资产合计                                      359,636,126.46   313,176,887.39

 资产总计                                            888,733,849.01   892,104,793.09

 流动负债:

     短期借款                                         80,000,000.00    95,000,000.00

     以公允价值计量且其变动计入
 当期损益的金融负债

     衍生金融负债

     应付票据                                           500,000.00       400,000.00

     应付账款                                         12,280,972.32    14,587,162.06

     预收款项                                          5,898,458.30     5,718,229.01

     应付职工薪酬                                      1,091,344.54      898,755.84

     应交税费                                          3,724,262.46     9,803,874.11

     应付利息                                           128,450.00       183,777.78

     应付股利

     其他应付款                                       12,939,495.48    10,784,430.17

     划分为持有待售的负债



42
江西恒大高新技术股份有限公司 2015 年半年度报告全文


     一年内到期的非流动负债

     其他流动负债

 流动负债合计                                           116,562,983.10               137,376,228.97

 非流动负债:

     长期借款                                            10,000,000.00                   10,000,000.00

     应付债券

       其中:优先股

                永续债

     长期应付款

     长期应付职工薪酬

     专项应付款

     预计负债

     递延收益

     递延所得税负债                                          5,335,435.31                   25,802.81

     其他非流动负债                                          4,339,268.20                 4,486,362.04

 非流动负债合计                                          19,674,703.51                   14,512,164.85

 负债合计                                               136,237,686.61               151,888,393.82

 所有者权益:

     股本                                               262,039,983.00               262,039,983.00

     其他权益工具

       其中:优先股

                永续债

     资本公积                                           306,946,192.89               306,946,192.89

     减:库存股

     其他综合收益                                        30,303,780.00                     225,000.00

     专项储备

     盈余公积                                            28,388,971.72                   28,388,971.72

     未分配利润                                         124,817,234.79               142,616,251.66

 所有者权益合计                                         752,496,162.40               740,216,399.27

 负债和所有者权益总计                                   888,733,849.01               892,104,793.09


3、合并利润表

                                                                                               单位:元

                 项目                           本期发生额                  上期发生额


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


 一、营业总收入                                       85,368,705.08   115,740,640.49

      其中:营业收入                                  85,368,705.08   115,740,640.49

            利息收入

            已赚保费

            手续费及佣金收入

 二、营业总成本                                      105,505,679.78   107,920,208.76

      其中:营业成本                                  60,914,676.26    76,432,574.46

            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                             1,078,493.77     1,551,041.49

            销售费用                                   5,260,001.45     5,577,369.74

            管理费用                                  21,365,753.68    17,200,095.16

            财务费用                                   2,693,597.85     1,129,807.83

            资产减值损失                              14,193,156.77     6,029,320.08

      加:公允价值变动收益(损失以
 “-”号填列)

          投资收益(损失以“-”号
                                                      -2,578,985.82     2,795,382.78
 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)                  -22,715,960.52    10,615,814.51

      加:营业外收入                                    388,075.13      1,419,957.80

          其中:非流动资产处置利得

      减:营业外支出                                    361,490.65       278,096.45

          其中:非流动资产处置损失                           10.00           161.84

 四、利润总额(亏损总额以“-”号
                                                     -22,689,376.04    11,757,675.86
 填列)

      减:所得税费用                                  -2,347,539.66     1,650,662.54

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江西恒大高新技术股份有限公司 2015 年半年度报告全文


 五、净利润(净亏损以“-”号填列)                     -20,341,836.38                       10,107,013.32

       归属于母公司所有者的净利润                       -19,205,600.62                       10,314,439.44

       少数股东损益                                      -1,136,235.76                         -207,426.12

 六、其他综合收益的税后净额                              30,078,780.00

     归属母公司所有者的其他综合收
                                                         30,078,780.00
 益的税后净额

      (一)以后不能重分类进损益的
 其他综合收益

              1.重新计量设定受益计划
 净负债或净资产的变动

              2.权益法下在被投资单位
 不能重分类进损益的其他综合收益
 中享有的份额

      (二)以后将重分类进损益的其
                                                         30,078,780.00
 他综合收益

              1.权益法下在被投资单位
 以后将重分类进损益的其他综合收
 益中享有的份额

              2.可供出售金融资产公允
                                                         30,078,780.00
 价值变动损益

              3.持有至到期投资重分类
 为可供出售金融资产损益

              4.现金流量套期损益的有
 效部分

              5.外币财务报表折算差额

              6.其他

     归属于少数股东的其他综合收益
 的税后净额

 七、综合收益总额                                         9,736,943.62                       10,107,013.32

       归属于母公司所有者的综合收
                                                         10,873,179.38                       10,314,439.44
 益总额

       归属于少数股东的综合收益总
                                                         -1,136,235.76                         -207,426.12
 额

 八、每股收益:

       (一)基本每股收益                                      -0.0733                               0.0394

       (二)稀释每股收益                                      -0.0733                               0.0394

本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:元,上期被合并方实现的净利润为:元。



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江西恒大高新技术股份有限公司 2015 年半年度报告全文


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


4、母公司利润表

                                                                                               单位:元

                 项目                          本期发生额                   上期发生额

 一、营业收入                                               59,083,948.38                86,612,208.53

      减:营业成本                                          37,599,621.61                52,166,125.00

            营业税金及附加                                    947,073.84                  1,441,819.12

            销售费用                                         3,867,664.82                 5,379,796.44

            管理费用                                        16,959,114.86                14,519,437.16

            财务费用                                         2,739,866.88                  797,557.42

            资产减值损失                                    15,281,030.59                 5,552,223.93

      加:公允价值变动收益(损失
 以“-”号填列)

            投资收益(损失以“-”
                                                            -1,482,246.67                 3,449,785.76
 号填列)

            其中:对联营企业和合营
 企业的投资收益

 二、营业利润(亏损以“-”号填
                                                        -19,792,670.89                   10,205,035.22
 列)

      加:营业外收入                                          337,241.58                  1,415,346.24

            其中:非流动资产处置利
 得

      减:营业外支出                                          353,163.37                   253,767.39

            其中:非流动资产处置损
 失

 三、利润总额(亏损总额以“-”
                                                        -19,808,592.68                   11,366,614.07
 号填列)

      减:所得税费用                                        -2,459,908.47                 1,318,340.93

 四、净利润(净亏损以“-”号填
                                                        -17,348,684.21                   10,048,273.14
 列)

 五、其他综合收益的税后净额                                 30,078,780.00

      (一)以后不能重分类进损益
 的其他综合收益

             1.重新计量设定受益计
 划净负债或净资产的变动

             2.权益法下在被投资单

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江西恒大高新技术股份有限公司 2015 年半年度报告全文


 位不能重分类进损益的其他综合收
 益中享有的份额

      (二)以后将重分类进损益的
                                                            30,078,780.00
 其他综合收益

            1.权益法下在被投资单
 位以后将重分类进损益的其他综合
 收益中享有的份额

            2.可供出售金融资产公
                                                            30,078,780.00
 允价值变动损益

            3.持有至到期投资重分
 类为可供出售金融资产损益

            4.现金流量套期损益的
 有效部分

            5.外币财务报表折算差
 额

            6.其他

 六、综合收益总额                                           12,730,095.79                10,048,273.14

 七、每股收益:

      (一)基本每股收益

      (二)稀释每股收益


5、合并现金流量表

                                                                                               单位:元

                项目                           本期发生额                   上期发生额

 一、经营活动产生的现金流量:

      销售商品、提供劳务收到的现
                                                        108,348,496.81                   80,446,521.36
 金

      客户存款和同业存放款项净增
 加额

      向中央银行借款净增加额

      向其他金融机构拆入资金净增
 加额

      收到原保险合同保费取得的现
 金

      收到再保险业务现金净额

      保户储金及投资款净增加额

      处置以公允价值计量且其变动


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


 计入当期损益的金融资产净增加额

      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
                                                      21,028,414.44    44,606,341.10
 金

 经营活动现金流入小计                                129,376,911.25   125,052,862.46

      购买商品、接受劳务支付的现
                                                      56,108,050.52    58,238,434.94
 金

      客户贷款及垫款净增加额

      存放中央银行和同业款项净增
 加额

      支付原保险合同赔付款项的现
 金

      支付利息、手续费及佣金的现
 金

      支付保单红利的现金

      支付给职工以及为职工支付的
                                                      12,945,504.75    11,358,665.81
 现金

      支付的各项税费                                  13,790,411.24    15,295,538.01

      支付其他与经营活动有关的现
                                                      67,295,437.03    60,110,814.97
 金

 经营活动现金流出小计                                150,139,403.54   145,003,453.73

 经营活动产生的现金流量净额                          -20,762,492.29   -19,950,591.27

 二、投资活动产生的现金流量:

      收回投资收到的现金                             132,045,843.16   234,300,000.00

      取得投资收益收到的现金                            615,915.93      1,076,667.57

      处置固定资产、无形资产和其
                                                            200.00           400.00
 他长期资产收回的现金净额

      处置子公司及其他营业单位收
 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                                132,661,959.09   235,377,067.57

      购建固定资产、无形资产和其                      18,047,143.57    25,560,333.55


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


 他长期资产支付的现金

      投资支付的现金                                 113,000,000.00   235,290,000.00

      质押贷款净增加额

      取得子公司及其他营业单位支
                                                        185,470.39
 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                                131,232,613.96   260,850,333.55

 投资活动产生的现金流量净额                            1,429,345.13   -25,473,265.98

 三、筹资活动产生的现金流量:

      吸收投资收到的现金                                700,000.00

      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                              45,000,000.00    50,720,000.00

      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                                 45,700,000.00    50,720,000.00

      偿还债务支付的现金                              62,600,000.00

      分配股利、利润或偿付利息支
                                                       4,007,746.64     2,289,604.71
 付的现金

      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                                 66,607,746.64     2,289,604.71

 筹资活动产生的现金流量净额                          -20,907,746.64    48,430,395.29

 四、汇率变动对现金及现金等价物
                                                          11,658.70        -7,973.65
 的影响

 五、现金及现金等价物净增加额                        -40,229,235.10     2,998,564.39

      加:期初现金及现金等价物余
                                                     140,958,665.96   156,822,762.59
 额

 六、期末现金及现金等价物余额                        100,729,430.86   159,821,326.98


6、母公司现金流量表

                                                                             单位:元



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江西恒大高新技术股份有限公司 2015 年半年度报告全文


                项目                           本期发生额                   上期发生额

 一、经营活动产生的现金流量:

      销售商品、提供劳务收到的现
                                                            73,679,527.91                65,359,066.96
 金

      收到的税费返还

      收到其他与经营活动有关的现
                                                            60,275,240.66            100,927,242.64
 金

 经营活动现金流入小计                                   133,954,768.57               166,286,309.60

      购买商品、接受劳务支付的现
                                                            17,382,871.57                36,765,194.10
 金

      支付给职工以及为职工支付的
                                                            10,436,508.79                10,353,517.30
 现金

      支付的各项税费                                        12,788,277.13                13,372,160.95

      支付其他与经营活动有关的现
                                                        113,315,536.44               113,072,612.46
 金

 经营活动现金流出小计                                   153,923,193.93               173,563,484.81

 经营活动产生的现金流量净额                             -19,968,425.36                   -7,277,175.21

 二、投资活动产生的现金流量:

      收回投资收到的现金                                132,045,843.16               202,500,000.00

      取得投资收益收到的现金                                  615,915.93                   980,831.99

      处置固定资产、无形资产和其
 他长期资产收回的现金净额

      处置子公司及其他营业单位收
 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                                   132,661,759.09               203,480,831.99

      购建固定资产、无形资产和其
                                                            11,764,541.68                16,263,575.17
 他长期资产支付的现金

      投资支付的现金                                    113,000,000.00               240,048,000.00

      取得子公司及其他营业单位支
                                                             2,967,166.15
 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                                   127,731,707.83               256,311,575.17

 投资活动产生的现金流量净额                                  4,930,051.26            -52,830,743.18

 三、筹资活动产生的现金流量:


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


      吸收投资收到的现金

      取得借款收到的现金                                   45,000,000.00                             50,000,000.00

      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                                      45,000,000.00                             50,000,000.00

      偿还债务支付的现金                                   60,000,000.00

      分配股利、利润或偿付利息支
                                                            3,891,200.73                              1,803,620.00
 付的现金

      支付其他与筹资活动有关的现
 金

 筹资活动现金流出小计                                      63,891,200.73                              1,803,620.00

 筹资活动产生的现金流量净额                               -18,891,200.73                             48,196,380.00

 四、汇率变动对现金及现金等价物
                                                                 11,658.70                                 -7,973.65
 的影响

 五、现金及现金等价物净增加额                             -33,917,916.13                            -11,919,512.04

      加:期初现金及现金等价物余
                                                          126,809,089.06                            150,044,985.77
 额

 六、期末现金及现金等价物余额                              92,891,172.93                            138,125,473.73


7、合并所有者权益变动表

本期金额
                                                                                                             单位:元

                                                             本期

                                           归属于母公司所有者权益
                                                                                                              所有
                           其他权益工具                                                             少数
      项目                                                                                                    者权
                                                  减:    其他                       一般   未分
                   股                     资本                      专项     盈余                   股东
                           优   永                                                                            益合
                                     其           库存    综合                       风险   配利
                   本      先   续        公积                      储备     公积                   权益
                                                     股   收益                       准备    润                计
                                     他
                           股   债

                   262,
                                          305,0                              28,60          152,4   25,45     773,8
 一、上年期末余    039,                                   225,0
                                          74,97                              9,362          68,23   0,095     67,65
 额                983.                                   00.00
                                           1.85                                .17           9.50      .28     1.80
                    00

      加:会计政
 策变更

            前期
 差错更正


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


           同一
 控制下企业合
 并

           其他

                   262,
                                          305,0              28,60   152,4   25,45   773,8
 二、本年期初余    039,                              225,0
                                          74,97              9,362   68,23   0,095   67,65
 额                983.                              00.00
                                           1.85                .17    9.50     .28    1.80
                    00

 三、本期增减变                                      30,07           -19,6   -436,   9,986
 动金额(减少以                                      8,780           55,93   235.7   ,610.
 “-”号填列)                                        .00            3.28      6      96

                                                     30,07           -19,2   -1,13   9,736
 (一)综合收益
                                                     8,780           05,60   6,235   ,943.
 总额
                                                       .00            0.62     .76     62

 (二)所有者投                                                              700,0   700,0
 入和减少资本                                                                00.00   00.00

 1.股东投入的
 普通股

 2.其他权益工
                                                                             700,0   700,0
 具持有者投入
                                                                             00.00   00.00
 资本

 3.股份支付计
 入所有者权益
 的金额

 4.其他

                                                                     -450,           -450,
 (三)利润分配                                                      332.6           332.6
                                                                        6               6

 1.提取盈余公
 积

 2.提取一般风
 险准备

                                                                     -450,           -450,
 3.对所有者(或
                                                                     332.6           332.6
 股东)的分配
                                                                        6               6

 4.其他

 (四)所有者权
 益内部结转

 1.资本公积转



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江西恒大高新技术股份有限公司 2015 年半年度报告全文


 增资本(或股
 本)

 2.盈余公积转
 增资本(或股
 本)

 3.盈余公积弥
 补亏损

 4.其他

 (五)专项储备

 1.本期提取

 2.本期使用

 (六)其他

                   262,
                                          305,0           30,30            28,60          132,8   25,01    783,8
 四、本期期末余    039,
                                          74,97           3,780            9,362          12,30   3,859    54,26
 额                983.
                                           1.85             .00              .17           6.22     .52     2.76
                    00

上年金额
                                                                                                          单位:元

                                                             上期

                                           归属于母公司所有者权益
                                                                                                           所有
                          其他权益工具                                                            少数
        项目                                                                                               者权
                                                  减:    其他                     一般   未分
                   股                     资本                      专项   盈余                   股东
                          优   永                                                                          益合
                                    其            库存    综合                     风险   配利
                   本     先   续         公积                      储备   公积                   权益
                                                     股   收益                     准备    润               计
                                    他
                          股   债

                   131,
                                          399,4                            28,07          196,9            755,7
 一、上年期末余    275,
                                          45,46                            5,991          75,76            72,22
 额                000.
                                           1.50                              .89           9.70             3.09
                    00

      加:会计政
 策变更

            前期
 差错更正

            同一
 控制下企业合
 并

            其他

                   131,
 二、本年期初余                           399,4                            28,07          196,9            755,7
                   275,
 额                                       45,46                            5,991          75,76            72,22
                   000.

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江西恒大高新技术股份有限公司 2015 年半年度报告全文


                   00                      1.50      .89    9.70             3.09

 三、本期增减变                                            10,31    25,17   35,95
                                          466,9
 动金额(减少以                                            4,439.   6,584   7,926
                                          02.10
 “-”号填列)                                               44      .70     .24

                                                           10,31    -207,   10,10
 (一)综合收益
                                                           4,439.   426.1   7,013
 总额
                                                              44       2      .32

                                                                    25,38   25,85
 (二)所有者投                           466,9
                                                                    4,010   0,912
 入和减少资本                             02.10
                                                                      .82     .92

 1.股东投入的
 普通股

 2.其他权益工                                                      25,00   25,00
 具持有者投入                                                       2,000   2,000
 资本                                                                 .00     .00

 3.股份支付计
 入所有者权益
 的金额

                                          466,9                     382,0   848,9
 4.其他
                                          02.10                     10.82   12.92

 (三)利润分配

 1.提取盈余公
 积

 2.提取一般风
 险准备

 3.对所有者(或
 股东)的分配

 4.其他

 (四)所有者权
 益内部结转

 1.资本公积转
 增资本(或股
 本)

 2.盈余公积转
 增资本(或股
 本)

 3.盈余公积弥
 补亏损

 4.其他


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


 (五)专项储备

 1.本期提取

 2.本期使用

 (六)其他

                   131,
                                                399,9                                 28,07           207,2       25,17       791,7
 四、本期期末余    275,
                                                12,36                                 5,991           90,20       6,584       30,14
 额                000.
                                                 3.60                                   .89               9.14         .70     9.33
                    00


8、母公司所有者权益变动表

本期金额
                                                                                                                             单位:元

                                                                      本期

                                 其他权益工具                                                                    未分        所有者
        项目                                            资本公     减:库    其他综      专项储    盈余公
                   股本    优先      永续                                                                        配利        权益合
                                            其他          积        存股     合收益           备     积
                            股        债                                                                          润           计

                   262,0                                306,94                                                   142,6       740,21
 一、上年期末余                                                              225,00                28,388,
                   39,98                                6,192.8                                                  16,25       6,399.2
 额                                                                            0.00                971.72
                    3.00                                       9                                                  1.66              7

      加:会计政
 策变更

            前期
 差错更正

            其他

                   262,0                                306,94                                                   142,6       740,21
 二、本年期初余                                                              225,00                28,388,
                   39,98                                6,192.8                                                  16,25       6,399.2
 额                                                                            0.00                971.72
                    3.00                                       9                                                  1.66              7

 三、本期增减变                                                                                                  -17,7
                                                                             30,078,                                         12,279,
 动金额(减少以                                                                                                  99,01
                                                                             780.00                                          763.13
 “-”号填列)                                                                                                   6.87

                                                                                                                 -17,3
 (一)综合收益                                                              30,078,                                         12,730,
                                                                                                                 48,68
 总额                                                                        780.00                                          095.79
                                                                                                                  4.21

 (二)所有者投
 入和减少资本

 1.股东投入的
 普通股

 2.其他权益工


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


 具持有者投入
 资本

 3.股份支付计
 入所有者权益
 的金额

 4.其他

                                                                                                     -450,
                                                                                                             -450,33
 (三)利润分配                                                                                      332.6
                                                                                                                2.66
                                                                                                        6

 1.提取盈余公
 积

                                                                                                     -450,
 2.对所有者(或                                                                                             -450,33
                                                                                                     332.6
 股东)的分配                                                                                                   2.66
                                                                                                        6

 3.其他

 (四)所有者权
 益内部结转

 1.资本公积转
 增资本(或股
 本)

 2.盈余公积转
 增资本(或股
 本)

 3.盈余公积弥
 补亏损

 4.其他

 (五)专项储备

 1.本期提取

 2.本期使用

 (六)其他

                   262,0                        306,94                                               124,8   752,49
 四、本期期末余                                                         30,303,            28,388,
                   39,98                        6,192.8                                              17,23   6,162.4
 额                                                                     780.00             971.72
                    3.00                                  9                                           4.79        0

上年金额
                                                                                                             单位:元

                                                                 上期

        项目                  其他权益工具      资本公        减:库    其他综    专项储   盈余公    未分    所有者
                   股本
                           优先   永续   其他        积        存股     合收益      备       积      配利    权益合



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江西恒大高新技术股份有限公司 2015 年半年度报告全文


                           股     债                                 润        计

                   131,2                        401,64              187,7    748,47
 一、上年期末余                                           27,855,
                   75,00                        1,299.6             00,41    2,313.8
 额                                                       601.44
                    0.00                             4               2.81           9

      加:会计政
 策变更

            前期
 差错更正

            其他

                   131,2                        401,64              187,7    748,47
 二、本年期初余                                           27,855,
                   75,00                        1,299.6             00,41    2,313.8
 额                                                       601.44
                    0.00                             4               2.81           9

 三、本期增减变                                                     10,04
                                                                             10,048,
 动金额(减少以                                                     8,273.
                                                                             273.14
 “-”号填列)                                                        14

                                                                    10,04
 (一)综合收益                                                              10,048,
                                                                    8,273.
 总额                                                                        273.14
                                                                       14

 (二)所有者投
 入和减少资本

 1.股东投入的
 普通股

 2.其他权益工
 具持有者投入
 资本

 3.股份支付计
 入所有者权益
 的金额

 4.其他

 (三)利润分配

 1.提取盈余公
 积

 2.对所有者(或
 股东)的分配

 3.其他

 (四)所有者权
 益内部结转

 1.资本公积转
 增资本(或股


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


 本)

 2.盈余公积转
 增资本(或股
 本)

 3.盈余公积弥
 补亏损

 4.其他

 (五)专项储备

 1.本期提取

 2.本期使用

 (六)其他

                  131,2                         401,64                            197,7   758,52
 四、本期期末余                                                         27,855,
                  75,00                         1,299.6                           48,68   0,587.0
 额                                                                      601.44
                   0.00                              4                             5.95        3


三、公司基本情况

    江西恒大高新技术实业有限公司于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。
    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(以下简称“本公司”),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的比例折为本公司的股本,余额28,535,872.61元
转为本公司的资本公积,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,本公司新增股本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日在南昌市工商行政管
理局办理了工商变更。
    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。
    根据公司2012年股东大会决议,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

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江西恒大高新技术股份有限公司 2015 年半年度报告全文


每10股送红股1股,派0.3元人民币现金(含税);同时以资本公积金向全体股东每10股转增2股。送配股后
公司总股本由100,000,000股增加至130,000,000股。
    根据关于股票期权与限制性股票授予登记完成的公告,公司向激励对象定向发行限制性股票数量
127.5万股,截至2013年10月16日止,公司已收到82名股票期权激励对象缴纳的认购款合计人民币
6,846,750.00元,其中增加注册资本(股本)1,275,000.00元,增加资本公积5,571,750.00元。变更后的
注册资本人民币131,275,000.00元,累计股本人民币131,275,000.00元。本次股权激励计划的首次授予日
为2013年9月17日,首次授予限制性股票的上市日期为2013年11月12日。
    根据公司2014年5月29日2013年度股东会决议,以2013年12月31日的公司总股本131,275,000股为基
数,向全体股东按每10股送红股3股,以资本公积金10股转增7股。由于公司在本次股东大会之前向82名激
励对象回购了限制性股票51万股,导致总股本减至130,765,000股,送红股级资本公积转增后公司股本为
262,039,983股,变更后的注册资本人民币262,039,983元,累计股本人民币262,039,983元。
    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。
    公司法定代表人为朱星河;公司总部地址:江西省南昌市高新技术开发区金庐北路88号。
    公司实际控制人为朱星河、胡恩雪。

     本财务报告业经本公司第三届董事会第十三次会议于2015年8月15日决议批准。


公司目前拥有六家全资子公司: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、江西恒大新能源科技有限公司以及江西恒大声学技术工程
有限公司。

四、财务报表的编制基础

1、编制基础

  编制基础:本公司财务报表以持续经营为基础,根据实际发生的交易和事项,按照财政部颁布的《企业
会计准则-基本准则》和具体会计准则等规定(以下合称“企业会计准则”),并基于以下所述重要会计政
策、会计估计进行编制。

2、持续经营

  持续经营:本公司主营业务符合国家产业政策,生产经营正常,盈利能力稳定。自报告期末起12个月本
公司持续经营能力不存在重大疑虑。




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江西恒大高新技术股份有限公司 2015 年半年度报告全文


五、重要会计政策及会计估计

具体会计政策和会计估计提示:





1、遵循企业会计准则的声明

本公司编制的财务报表符合《企业会计准则》的要求,真实、完整地反映了本公司2015?6?30??财
务???2015??????经营???现?????关???



2、会计期间

     本公司会计年度为公历年度,即每年1月1日起至12月31日止。



3、营业周期

本公司以一年 12个月作为正常营业周期,并以营业周期作为资产和负债的流动性划分标准。




4、记账本位币

本公司以人民币为记账本位币。



5、同一控制下和非同一控制下企业合并的会计处理方法

    1、同一控制下的企业合并
    同一控制下企业合并形成的长期股权投资合并方以支付现金、转让非现金资产或承担债务方式作为合
并对价的,本公司在合并日按照所取得的被合并方在最终控制方合并财务报表中的净资产的账面价值的份
额作为长期股权投资的初始投资成本。合并方以发行权益性工具作为合并对价的,按发行股份的面值总额
作为股本。长期股权投资的初始投资成本与合并对价账面价值(或发行股份面值总额)的差额,应当调整
资本公积;资本公积不足冲减的,调整留存收益。
    2、非同一控制下的企业合并
    对于非同一控制下的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资
产、发生或承担的负债以及发行的权益性证券的公允价值之和。非同一控制下企业合并中所取得的被购买
方符合确认条件的可辨认资产、负债及或有负债,在购买日以公允价值计量。购买方对合并成本大于合并
中取得的被购买方可辨认净资产公允价值份额的差额,体现为商誉价值。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,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
产公允价值份额的差额,计入当期营业外收入。




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江西恒大高新技术股份有限公司 2015 年半年度报告全文


6、合并财务报表的编制方法

    1、合并财务报表范围
      本公司将全部子公司(包括本公司所控制的单独主体)纳入合并财务报表范围,包括被本公司控制
的企业、被投资单位中可分割的部分以及结构化主体。
    2、统一母子公司的会计政策、统一母子公司的资产负债表日及会计期间
    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政
策或会计期间对子公司财务报表进行必要的调整。
    3、合并财务报表抵销事项
    合并财务报表以母公司和子公司的资产负债表为基础,已抵销了母公司与子公司、子公司相互之间发
生的内部交易。子公司所有者权益中不属于母公司的份额,作为少数股东权益,在合并资产负债表中所有
者权益项目下以“少数股东权益”项目列示。子公司持有母公司的长期股权投资,视为企业集团的库存股,
作为所有者权益的减项,在合并资产负债表中所有者权益项目下以“减:库存股”项目列示。
    4、合并取得子公司会计处理
    对于同一控制下企业合并取得的子公司,视同该企业合并于自最终控制方开始实时控制时已经发生,
从合并当期的期初起将其资产、负债、经营成果和现金流量纳入合并财务报表;对于非同一控制下企业合
并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行
调整。



7、合营安排分类及共同经营会计处理方法

8、现金及现金等价物的确定标准

9、外币业务和外币报表折算

10、金融工具

    1、金融工具的分类及确认
    金融工具划分为金融资产或金融负债。本公司成为金融工具合同的一方时,确认为一项金融资产或金
融负债。
    金融资产于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、
应收款项、可供出售金融资产。除应收款项以外的金融资产的分类取决于本公司及其子公司对金融资产的
持有意图和持有能力等。金融负债于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融负
债以及其他金融负债。
    以公允价值计量且其变动计入当期损益的金融资产包括持有目的为短期内出售的金融资产;应收款项
是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产;可供出售金融资产包括初始确认
时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产;持有至到期投资是指到期日固
定、回收金额固定或可确定,且管理层有明确意图和能力持有至到期的非衍生金融资产。
    2、金融工具的计量
    本公司金融资产或金融负债初始确认按公允价值计量。后续计量分类为:以公允价值计量且其变动计
入当期损益的金融资产、可供出售金融资产及以公允价值计量且其变动计入当期损益的金融负债按公允价
值计量;持有到期投资、贷款和应收款项以及其他金融负债按摊余成本计量;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
资产或者衍生金融负债,按照成本计量。本公司金融资产或金融负债后续计量中公允价值变动形成的利得

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或损失,除与套期保值有关外,按照如下方法处理:①以公允价值计量且其变动计入当期损益的金融资产
或金融负债公允价值变动形成的利得或损失,计入公允价值变动损益。②可供出售金融资产的公允价值变
动计入其他综合收益。
    3、本公司对金融资产和金融负债的公允价值的确认方法
    如存在活跃市场的金融工具,以活跃市场中的报价确定其公允价值;如不存在活跃市场的金融工具,
采用估值技术确定其公允价值。估值技术主要包括市场法、收益法和成本法。
    4、金融资产负债转移的确认依据和计量方法
    金融资产所有权上几乎所有的风险和报酬转移时,或既没有转移也没有保留金融资产所有权上几乎所
有的风险和报酬,但放弃了对该金融资产控制的,应当终止确认该项金融资产。金融资产满足终止确认条
件的,将所转移金融资产的账面价值与因转移而收到的对价和原直接计入其他综合收益的公允价值变动累
计额之和的差额部分,计入当期损益。部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,
在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊。
    金融负债的现时义务全部或部分已经解除的,则应终止确认该金融负债或其一部分。
    5、金融资产减值
    以摊余成本计量的金融资产发生减值时,按预计未来现金流量(不包括尚未发生的未来信用损失)现值
低于账面价值的差额,计提减值准备。如果有客观证据表明该金融资产价值已恢复,且客观上与确认该损
失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。

    当有客观证据表明可供出售金融资产发生减值时,原直接计入股东权益的因公允价值下降形成的累计
损失予以转出并计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客观
上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回并计入当期损益。对已确认减值损
失的可供出售权益工具投资,期后公允价值上升直接计入股东权益。

    对于权益工具投资,本公司判断其公允价值发生“严重”或“非暂时性”下跌的具体量化标准、成本
的计算方法、期末公允价值的确定方法,以及持续下跌期间的确定依据为:




11、应收款项

(1)单项金额重大并单独计提坏账准备的应收款项


                                                     应收账款账面余额在 200 万以上、其他应收款账面余额在
 单项金额重大的判断依据或金额标准
                                                     50 万元以上的款项

 单项金额重大并单项计提坏账准备的计提方法            根据其账面价值与预计未来现金流量现值之间差额确认




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(2)按信用风险特征组合计提坏账准备的应收款项


                       组合名称                                             坏账准备计提方法

 账龄组合                                              账龄分析法

组合中,采用账龄分析法计提坏账准备的:
√ 适用 □ 不适用

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

 1 年以内(含 1 年)                                                3.00%                                3.00%

 1-2 年                                                            8.00%                                8.00%

 2-3 年                                                         25.00%                                 25.00%

 3-4 年                                                         50.00%                                 50.00%

 4-5 年                                                         80.00%                                 80.00%

 5 年以上                                                        100.00%                                100.00%

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


(3)单项金额不重大但单独计提坏账准备的应收款项


 单项计提坏账准备的理由                                账龄 3 年以上的应收款项且有客观证据表明其发生了减值

 坏账准备的计提方法                                    根据其账面价值与预计未来现金流量现值之间差额确认


12、存货

    1、存货的分类
    存货是指本公司在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程
或提供劳务过程中耗用的材料和物料等。主要包括原材料、周转材料、委托加工材料、包装物、低值易耗
品、在产品、产成品(库存商品)等。
    2、发出存货的计价方法
    存货发出时,采取加权平均法确定其发出的实际成本。
    3、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,并按单个存货项目计提存货跌价准备,但对于
数量繁多、单价较低的存货,按照存货类别计提存货跌价准备。
    产成品、库存商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中,以该存货
的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;需要经过加工的材料存货,在
正常生产经营过程中,以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用
和相关税费后的金额,确定其可变现净值;为执行销售合同或者劳务合同而持有的存货,其可变现净值以
合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般
销售价格为基础计算。


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     4、存货的盘存制度
     本公司的存货盘存制度为永续盘存制。
     5、低值易耗品和包装物的摊销方法
     低值易耗品和包装物采用五五摊销法摊销。



13、划分为持有待售资产

14、长期股权投资

    1、初始投资成本确定
    对于企业合并取得的长期股权投资,如为同一控制下的企业合并,应当按照取得被合并方所有者权益
账面价值的份额确认为初始成本;非同一控制下的企业合并,应当按购买日确定的合并成本确认为初始成
本;以支付现金取得的长期股权投资,初始投资成本为实际支付的购买价款;以发行权益性证券取得的长
期股权投资,初始投资成本为发行权益性证券的公允价值;通过债务重组取得的长期股权投资,其初始投
资成本应当按照《企业会计准则第12号—债务重组》的有关规定确定;非货币性资产交换取得的长期股权
投资,初始投资成本根据准则相关规定确定。
    2、后续计量及损益确认方法
    投资方能够对被投资单位实施控制的长期股权投资应当采用成本法核算,对联营企业和合营企业的长
期股权投资采用权益法核算。投资方对联营企业的权益性投资,其中一部分通过风险投资机构、共同基金、
信托公司或包括投连险基金在内的类似主体间接持有的,无论以上主体是否对这部分投资具有重大影响,
投资方都应当按照《企业会计准则第22号——金融工具确认和计量》的有关规定,对间接持有的该部分投
资选择以公允价值计量且其变动计入损益,并对其余部分采用权益法核算。
    3、确定对被投资单位具有共同控制、重大影响的依据
    对被投资单位具有共同控制,是指对某项安排的回报产生重大影响的活动必须经过分享控制权的参与
方一致同意后才能决策,包括商品或劳务的销售和购买、金融资产的管理、资产的购买和处置、研究与开
发活动以及融资活动等;对被投资单位具有重大影响,是指当持有被投资单位20%以上至50%的表决权资本
时,具有重大影响。或虽不足20%,但符合下列条件之一时,具有重大影响:在被投资单位的董事会或类
似的权力机构中派有代表;参与被投资单位的政策制定过程;向被投资单位派出管理人员;被投资单位依
赖投资公司的技术或技术资料;与被投资单位之间发生重要交易。



15、投资性房地产

投资性房地产计量模式
成本法计量
折旧或摊销方法

    本公司投资性房地产的类别,包括出租的土地使用权、出租的建筑物、持有并准备增值后转让的土地
使用权。投资性房地产按照成本进行初始计量,采用成本模式进行后续计量。
    本公司投资性房地产中出租的建筑物采用年限平均法计提折旧,具体核算政策与固定资产部分相同。
投资性房地产中出租的土地使用权、持有并准备增值后转让的土地使用权采用直线法摊销,具体核算政策
与无形资产部分相同。




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16、固定资产

(1)确认条件

固定资产指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。同时满足以下条件
时予以确认:与该固定资产有关的经济利益很可能流入企业;该固定资产的成本能够可靠地计量。


(2)折旧方法


        类别                 折旧方法                折旧年限            残值率                 年折旧率

 房屋建筑物           年限平均法            20                   5.00%                   4.75

 机器设备             年限平均法            10                   5.00%                   9.5

 电子设备             年限平均法            5                    5.00%                   19

 运输设备             年限平均法            5                    5.00%                   19

    本公司固定资产主要分为:房屋建筑物、机器设备、电子设备、运输设备等;折旧方法采用年限平均
法。根据各类固定资产的性质和使用情况,确定固定资产的使用寿命和预计净残值。并在年度终了,对固
定资产的使用寿命、预计净残值和折旧方法进行复核,如与原先估计数存在差异的,进行相应的调整。除
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之外,本公司对所有固定资产计提折旧。




(3)融资租入固定资产的认定依据、计价和折旧方法

融资租入固定资产为实质上转移了与资产所有权有关的全部风险和报酬的租赁。融资租入固定资产初始计价为租赁期开始日
租赁资产公允价值与最低租赁付款额现值较低者作为入账价值;融资租入固定资产后续计价采用与自有固定资产相一致的折
旧政策计提折旧及减值准备。


17、在建工程

    本公司在建工程分为自营方式建造和出包方式建造两种。在建工程在工程完工达到预定可使用状态
时,结转固定资产。预定可使用状态的判断标准,应符合下列情况之一:固定资产的实体建造(包括安装)
工作已经全部完成或实质上已经全部完成;已经试生产或试运行,并且其结果表明资产能够正常运行或能
够稳定地生产出合格产品,或者试运行结果表明其能够正常运转或营业;该项建造的固定资产上的支出金
额很少或者几乎不再发生;所购建的固定资产已经达到设计或合同要求,或与设计或合同要求基本相符。
    在建工程项目按建造该项资产达到预定可使用状态前所发生的必要支出,作为固定资产的入账价值。
所建造的固定资产在工程已达到预定可使用状态,但尚未办理竣工决算的,自达到预定可使用状态之日起,
根据工程预算、造价或者工程实际成本等,按估计的价值转入固定资产,并按本公司固定资产折旧政策计
提固定资产的折旧,待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。




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18、借款费用

    1、借款费用资本化的确认原则
    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入
相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。符合资本化条件的资
产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资
性房地产和存货等资产。
    2、资本化金额计算方法
    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。在购建或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,应当暂停借款费用的
资本化。
    借入专门借款,按照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;占用一般借款按照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,资本化率为一般借款的加权平均利
率;借款存在折价或溢价的,按照实际利率法确定每一会计期间应摊销的折价或溢价金额,调整每期利息
金额。
    实际利率法是根据借款实际利率计算其摊余折价或溢价或利息费用的方法。其中实际利率是借款在预
期存续期间的未来现金流量,折现为该借款当前账面价值所使用的利率。




19、生物资产

20、油气资产

21、无形资产

(1)计价方法、使用寿命、减值测试

    1、无形资产的计价方法
    本公司无形资产按照成本进行初始计量。购入的无形资产,按实际支付的价款和相关支出作为实际成
本。投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允
的,按公允价值确定实际成本。自行开发的无形资产,其成本为达到预定用途前所发生的支出总额。
    本公司无形资产后续计量方法分别为:使用寿命有限无形资产采用直线法摊销,并在年度终了,对无
形资产的使用寿命和摊销方法进行复核,如与原先估计数存在差异的,进行相应的调整;使用寿命不确定
的无形资产不摊销,但在年度终了,对使用寿命进行复核,当有确凿证据表明其使用寿命是有限的,则估
计其使用寿命,按直线法进行摊销。
    2、使用寿命不确定的判断依据
    本公司将无法预见该资产为公司带来经济利益的期限,或使用期限不确定等无形资产确定为使用寿命
不确定的无形资产。使用寿命不确定的判断依据为:来源于合同性权利或其他法定权利,但合同规定或法
律规定无明确使用年限;综合同行业情况或相关专家论证等,仍无法判断无形资产为公司带来经济利益的
期限。
    每年年末,对使用寿命不确定无形资产使用寿命进行复核,主要采取自下而上的方式,由无形资产使
用相关部门进行基础复核,评价使用寿命不确定判断依据是否存在变化等。


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(2)内部研究开发支出会计政策

22、长期资产减值

长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、采用成本模式计量的无形资产、商誉等长期资产
于资产负债表日存在减值迹象的,进行减值测试。减值测试结果表明资产的可收回金额低于其账面价值的,按其差额计提减
值准备并计入减值损失。
可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。资产减值准备按单
项资产为基础计算并确认,如果难以对单项资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。
资产组是能够独立产生现金流入的最小资产组合。
在财务报表中单独列示的商誉,无论是否存在减值迹象,至少每年进行减值测试。减值测试时,商誉的账面价值分摊至预期
从企业合并的协同效应中受益的资产组或资产组组合。测试结果表明包含分摊的商誉的资产组或资产组组合的可收回金额低
于其账面价值的,确认相应的减值损失。减值损失金额先抵减分摊至该资产组或资产组组合的商誉的账面价值,再根据资产
组或资产组组合中除商誉以外的其他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值。
上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分。
注:说明长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、采用成本模式计量的生产性生物资产、
油气资产、无形资产、商誉、等长期资产的减值测试方法及会计处理方法。


23、长期待摊费用

    本公司长期待摊费用是指已经支出,但受益期限在一年以上(不含一年)的各项费用。长期待摊费用
按费用项目的受益期限分期摊销。若长期待摊的费用项目不能使以后会计期间受益,则将尚未摊销的该项
目的摊余价值全部转入当期损益。



24、职工薪酬

(1)短期薪酬的会计处理方法

    在职工为本公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期损益,其他会
计准则要求或允许计入资产成本的除外。本公司发生的职工福利费,在实际发生时根据实际发生额计入当
期损益或相关资产成本。职工福利费为非货币性福利的,按照公允价值计量。企业为职工缴纳的医疗保险
费、工伤保险费、生育保险费等社会保险费和住房公积金,以及按规定提取的工会经费和职工教育经费,
在职工提供服务的会计期间,根据规定的计提基础和计提比例计算确定相应的职工薪酬金额,并确认相应
负债,计入当期损益或相关资产成本。



(2)离职后福利的会计处理方法

本公司在职工提供服务的会计期间,根据设定提存计划计算的应缴存金额确认为负债,并计入当期损益或相关资产成本。根
据预期累计福利单位法确定的公式将设定受益计划产生的福利义务归属于职工提供服务的期间,并计入当期损益或相关资产
成本。




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(3)辞退福利的会计处理方法

    企业向职工提供辞退福利时,在下列两者孰早日确认辞退福利产生的职工薪酬负债,并计入当期损益:
企业不能单方面撤回因解除劳动关系计划或裁减建议所提供的辞退福利时;企业确认与涉及支付辞退福利
的重组相关的成本或费用时。



(4)其他长期职工福利的会计处理方法

       本公司向职工提供的其他长期职工福利,符合设定提存计划条件的,应当有关设定提存计划的规定进行处理;除此
外,根据设定受益计划的有关规定,确认和计量其他长期职工福利净负债或净资产


25、预计负债

26、股份支付

27、优先股、永续债等其他金融工具

28、收入

     1、 销售商品




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    2、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。本公司
根据已完工作的测量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,分别下列情况处理:①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;②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。
    3、让渡资产使用权收入
    与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时。分别下列情况确定让渡资产
使用权收入金额:
    (1)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。
    (2)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




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29、政府补助

(1)与资产相关的政府补助判断依据及会计处理方法

    本公司取得的、用于购建或以其他方式形成长期资产的政府补助,确认为与资产相关的政府补助,与
资产相关的政府补助,确认为递延收益,自相关资产可供使用时起,按照相关资产的预计使用期限,将递
延收益平均分摊转入当期损益。



(2)与收益相关的政府补助判断依据及会计处理方法

    除与资产相关的政府补助之外的政府补助,确认为与收益相关的政府补助。分别下列情况处理: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。
    区分与资产相关政府补助和与收益相关政府补助的具体标准
    若政府文件未明确规定补助对象,将该政府补助划分为与资产相关或与收益相关的判断依据:①政府
文件明确了补助所针对的特定项目的,根据该特定项目的预算中将形成资产的支出金额和计入费用的支出
金额的相对比例进行划分,对该划分比例需在每个资产负债表日进行复核,必要时进行变更;②政府文件
中对用途仅作一般性表述,没有指明特定项目的,作为与收益相关的政府补助。



30、递延所得税资产/递延所得税负债

    1、根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规
定可以确定其计税基础的,确定该计税基础为其差额),按照预期收回该资产或清偿该负债期间的适用税
率计算确认递延所得税资产或递延所得税负债。
    2、递延所得税资产的确认以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。资产负债
表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前
会计期间未确认的递延所得税资产。如未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税
资产的,则减记递延所得税资产的账面价值。
    3、对与子公司及联营企业投资相关的应纳税暂时性差异,确认递延所得税负债,除非本公司能够控
制暂时性差异转回的时间且该暂时性差异在可预见的未来很可能不会转回。对与子公司及联营企业投资相
关的可抵扣暂时性差异,当该暂时性差异在可预见的未来很可能转回且未来很可能获得用来抵扣可抵扣暂
时性差异的应纳税所得额时,确认递延所得税资产。




31、租赁

(1)经营租赁的会计处理方法

经营租赁的租金支出在租赁期内按照直线法计入相关资产成本或当期损益。




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(2)融资租赁的会计处理方法

以租赁资产的公允价值与最低租赁付款额的现值两者中较低者作为租入资产的入账价值,租入资产的入账
价值与最低租赁付款额之间的差额作为未确认融资费用,在租赁期内按实际利率法摊销。最低租赁付款额
扣除未确认融资费用后的余额作为长期应付款列示。

32、其他重要的会计政策和会计估计

    财政部于2014年修订和新颁布了《企业会计准则第2号—长期股权投资》等八项企业会计准则,除《企
业会计准则第37号—金融工具列报》从2014年度及以后期间实施外,其他准则从2014年7月1日起在执行企
业会计准则的企业实施。本公司根据准则规定重新厘定了相关会计政策,并采用追溯调整法,对报告期内
财务报表进行重述。
    根据修订后的《企业会计准则第30号—财务报表列报》规定,本公司将其他非流动负债中列报的政府
补助,调至递延收益列报。



33、重要会计政策和会计估计变更

(1)重要会计政策变更

□ 适用 √ 不适用


(2)重要会计估计变更

□ 适用 √ 不适用


34、其他

六、税项

1、主要税种及税率


                  税种                                 计税依据                                 税率

                                        销售货物或者提供加工、修理修配劳务
 增值税                                                                      17%
                                        的增值额

 营业税                                 劳务收入、租赁收入或技术工程收入

 城市维护建设税                         按实际缴纳的流转税额                 1%-7%

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

存在不同企业所得税税率纳税主体的,披露情况说明

                         纳税主体名称                                              所得税税率

 教育费附加                                                 按实际缴纳的流转税额

 地方教育费附加                                             按实际缴纳的流转税额


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2、税收优惠

    1、本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2014年10月8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GR201436000251高新技术企业证书,核定本公司为高新技术企业,2014年度至2016年
度按应纳税所得额15%缴纳。
    2、本公司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,核定北
京球冠科技有限公司为高新技术企业,2014年度至2016年度可享受企业所得税优惠政策,按应纳税所得额
的15%缴纳。




3、其他

七、合并财务报表项目注释

1、货币资金

                                                                                                  单位: 元

                  项目                               期末余额                    期初余额

 库存现金                                                         4,773,978.65                2,992,701.20

 银行存款                                                        90,915,452.21              132,925,964.76

 其他货币资金                                                     5,243,273.85                5,232,931.80

 合计                                                           100,932,704.71              141,151,597.76

其他说明


2、以公允价值计量且其变动计入当期损益的金融资产

                                                                                                  单位: 元

                  项目                               期末余额                    期初余额

 指定以公允价值计量且其变动计入当
                                                                          0.00                        0.00
 期损益的金融资产

            权益工具投资                                                  0.00                        0.00

其他说明:




3、衍生金融资产

□ 适用 √ 不适用



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4、应收票据

(1)应收票据分类列示

                                                                                                                              单位: 元

                  项目                                          期末余额                                      期初余额

 银行承兑票据                                                              21,697,799.53                                 38,030,350.19

 合计                                                                      21,697,799.53                                 38,030,350.19


(2)期末公司已质押的应收票据

                                                                                                                              单位: 元

                                项目                                                          期末已质押金额


(3)期末公司已背书或贴现且在资产负债表日尚未到期的应收票据

                                                                                                                              单位: 元

                  项目                                   期末终止确认金额                            期末未终止确认金额

 银行承兑票据                                                               2,022,883.30

 合计                                                                       2,022,883.30


(4)期末公司因出票人未履约而将其转应收账款的票据

                                                                                                                              单位: 元

                                项目                                                       期末转应收账款金额

其他说明


5、应收账款

(1)应收账款分类披露

                                                                                                                              单位: 元

                                              期末余额                                               期初余额

                           账面余额               坏账准备                        账面余额              坏账准备
        类别                                                        账面价                                                    账面价
                                                         计提比                                                  计提比
                         金额          比例    金额                   值       金额        比例     金额                        值
                                                           例                                                      例

 按信用风险特征          342,43                                     282,57     344,6
                                    100.00    59,859,     17.00                            100.00   44,793,                   299,840,
 组合计提坏账准      2,677.3                                        2,997.9    33,66                             13.00%
                                          %    679.47           %                              %    336.28                     329.82
 备的应收账款                   9                                          2    6.10

 合计                    342,43     100.00    59,859,     17.00     282,57     344,6       100.00   44,793,      13.00%       299,840,


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                     2,677.3      %    679.47        %    2,997.9   33,66          %        336.28                    329.82
                           9                                   2     6.10

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

                                                                    期末余额
            账龄
                                      应收账款                      坏账准备                             计提比例

 1 年以内分项

 1 年以内小计                            122,294,323.01                      3,668,829.69                              3.00%

 1至2年                                   99,982,316.81                      7,998,585.34                              8.00%

 2至3年                                   83,716,687.76                     20,929,171.94                             25.00%

 3至4年                                   13,692,705.42                      6,846,352.71                             50.00%

 4至5年                                   11,649,523.02                      9,319,618.42                             80.00%

 5 年以上                                 11,097,121.37                     11,097,121.37                           100.00%

 合计                                    342,432,677.39                     59,859,679.47

确定该组合依据的说明:
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:


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 13,898,616.65 元;本期收回或转回坏账准备金额元。
其中本期坏账准备收回或转回金额重要的:
                                                                                                                     单位: 元

                单位名称                         收回或转回金额                                      收回方式


(3)本期实际核销的应收账款情况

                                                                                                                     单位: 元

                           项目                                                        核销金额

 天津中材节能                                                                                                       36,300.00

其中重要的应收账款核销情况:
                                                                                                                     单位: 元

                                                                                                          款项是否由关联
     单位名称         应收账款性质        核销金额             核销原因           履行的核销程序
                                                                                                                交易产生


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应收账款核销说明:


(4)按欠款方归集的期末余额前五名的应收账款情况




(5)因金融资产转移而终止确认的应收账款

(6)转移应收账款且继续涉入形成的资产、负债金额

其他说明:


6、预付款项

(1)预付款项按账龄列示

                                                                                                  单位: 元

                                       期末余额                                 期初余额
        账龄
                              金额                   比例            金额                  比例

 1 年以内                      9,540,912.84                 35.45%    2,656,017.66                22.52%

 1至2年                        8,773,625.30                 32.60%    8,412,972.46                71.36%

 2至3年                         354,540.00                  1.32%      719,033.24                  3.35%

 3 年以上                      8,243,738.26                 30.63%          2,150.00               0.01%

 合计                         26,912,816.40           --             11,790,173.36          --

账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:




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(2)按预付对象归集的期末余额前五名的预付款情况




其他说明:


7、应收利息

(1)应收利息分类

                                                                                               单位: 元

                 项目                                期末余额                  期初余额


(2)重要逾期利息


                                                                                 是否发生减值及其判
      借款单位                期末余额               逾期时间     逾期原因
                                                                                          断依据

其他说明:


8、应收股利

(1)应收股利

                                                                                               单位: 元

         项目(或被投资单位)                          期末余额                  期初余额


(2)重要的账龄超过 1 年的应收股利

                                                                                               单位: 元

                                                                                 是否发生减值及其判
 项目(或被投资单位)           期末余额                 账龄     未收回的原因
                                                                                          断依据

其他说明:



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9、其他应收款

(1)其他应收款分类披露

                                                                                                                         单位: 元

                                         期末余额                                                 期初余额

                         账面余额            坏账准备                        账面余额                坏账准备
        类别                                                     账面价                                                  账面价
                                                      计提比                                                 计提比
                       金额     比例       金额                    值      金额      比例         金额                     值
                                                        例                                                     例

 按信用风险特征                                                            56,73
                      78,954,   100.00    8,144,0      10.31     70,810,             100.00   2,837,0                    53,896,2
 组合计提坏账准                                                            3,300                              5.00%
                      187.95        %       07.38            %   180.57                  %        25.00                    75.95
 备的其他应收款                                                              .95

                                                                           56,73
                      78,954,   100.00    8,144,0      10.31     70,810,             100.00   2,837,0                    53,896,2
 合计                                                                      3,300                              5.00%
                      187.95        %       07.38            %   180.57                  %        25.00                    75.95
                                                                             .95

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

                                                                           期末余额
               账龄
                                         其他应收款                        坏账准备                           计提比例

 1 年以内分项

 1 年以内小计                                 68,393,773.62                        1,983,154.63                            3.00%

 1至2年                                           2,089,970.52                      167,197.64                             8.00%

 2至3年                                             909,339.98                      227,335.00                           25.00%

 3至4年                                           1,087,267.27                      543,633.64                           50.00%

 4至5年                                           6,255,750.44                     5,004,600.35                          80.00%

 5 年以上                                           218,086.12                      218,086.12                           100.00%

 合计                                         78,954,187.95                        8,144,007.38

确定该组合依据的说明:
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


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 294,540.12 元;本期收回或转回坏账准备金额元。

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其中本期坏账准备转回或收回金额重要的:
                                                                                                             单位: 元

                单位名称                       转回或收回金额                                收回方式


(3)本期实际核销的其他应收款情况

                                                                                                             单位: 元

                           项目                                                   核销金额

其中重要的其他应收款核销情况:
                                                                                                             单位: 元

                                                                                                   款项是否由关联
     单位名称        其他应收款性质      核销金额            核销原因          履行的核销程序
                                                                                                        交易产生

其他应收款核销说明:


(4)其他应收款按款项性质分类情况

                                                                                                             单位: 元

                款项性质                        期末账面余额                               期初账面余额

 保证金及押金                                                19,164,167.20                              10,466,417.80

 投资款                                                      10,000,000.00                              10,000,000.00

 职工个人承担社保及个税                                           282,965.07                              310,375.16

 职工备用金                                                  15,801,956.81                              12,877,134.75

 项目管理周转金                                              18,972,742.77                              11,058,003.77

 应收利息                                                         288,619.29                              610,621.64

 其他                                                        14,443,736.81                              11,410,747.83

 合计                                                        78,954,187.95                              56,733,300.95


(5)按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                             单位: 元

                                                                               占其他应收款期
                                                                                                   坏账准备期末余
     单位名称          款项的性质        期末余额                 账龄         末余额合计数的
                                                                                                           额
                                                                                    比例

 上海瑞恩能源投
                     投资款              10,000,000.00   1 年内                        12.67%             300,000.00
 资有限公司

 江西金牛投资管
                     往来款               6,000,000.00   4-5 年                            7.60%         4,800,000.00
 理有限公司

 孙占斌              个人借支             2,430,000.00   1 年内                            3.08%           72,900.00



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                                                             1 年内 636,929.90
 朱存祥              个人借支                 1,491,796.08                                       1.89%           34,710.80
                                                             1-2 年 854,866.18

 周建                个人借支                 1,264,588.00   1 年内                              1.60%           87,497.19

 合计                        --              21,186,384.08            --                       26.83%         5,295,107.99


(6)涉及政府补助的应收款项

                                                                                                                  单位: 元

                                                                                                       预计收取的时间、金
         单位名称         政府补助项目名称            期末余额                     期末账龄
                                                                                                            额及依据


(7)因金融资产转移而终止确认的其他应收款

(8)转移其他应收款且继续涉入形成的资产、负债金额

其他说明:


10、存货

(1)存货分类

                                                                                                                  单位: 元

                                    期末余额                                                  期初余额
        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             13,570,853.55                    13,570,853.55         12,555,320.43                     12,555,320.43

 库存商品           44,901,187.34                    44,901,187.34         37,916,934.57                     37,916,934.57

 周转材料              34,448.74                         34,448.74            34,448.74                          34,448.74

 委托加工物资          30,137.17                         30,137.17

 自制半成品          2,103,458.94                     2,103,458.94          1,022,924.54                      1,022,924.54

 合计               60,640,085.74                    60,640,085.74         51,529,628.28                     51,529,628.28


(2)存货跌价准备

                                                                                                                  单位: 元

                                         本期增加金额                             本期减少金额
        项目         期初余额                                                                                  期末余额
                                      计提               其他              转回或转销           其他




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(3)存货期末余额含有借款费用资本化金额的说明

(4)期末建造合同形成的已完工未结算资产情况

                                                                                                            单位: 元

                         项目                                                        金额

其他说明:


11、划分为持有待售的资产

                                                                                                            单位: 元

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

其他说明:


12、一年内到期的非流动资产

                                                                                                            单位: 元

                项目                                 期末余额                               期初余额

其他说明:


13、其他流动资产

                                                                                                            单位: 元

                项目                                 期末余额                               期初余额

 理财产品                                                       1,001,155.12                           22,707,510.24

 合计                                                           1,001,155.12                           22,707,510.24

其他说明:


14、可供出售金融资产

(1)可供出售金融资产情况

                                                                                                            单位: 元

                                         期末余额                                      期初余额
         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

                        45,376,800.0                  45,376,800.0
 可供出售权益工具:                                                   9,990,000.00                      9,990,000.00
                                    0                             0

      按公允价值计量    45,376,800.0                  45,376,800.0
                                                                      9,990,000.00                      9,990,000.00
 的                                 0                             0

 合计                   45,376,800.0                  45,376,800.0    9,990,000.00                      9,990,000.00


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                                           0                               0


(2)期末按公允价值计量的可供出售金融资产

                                                                                                                             单位: 元

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

 公允价值                            45,376,800.00                                                                    45,376,800.00


(3)期末按成本计量的可供出售金融资产

                                                                                                                             单位: 元

                                账面余额                                        减值准备                       在被投
 被投资                                                                                                        资单位        本期现
                            本期增    本期减                               本期增        本期减
     单位          期初                              期末      期初                                 期末       持股比        金红利
                              加        少                                     加          少
                                                                                                                 例


(4)报告期内可供出售金融资产减值的变动情况

                                                                                                                             单位: 元

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


(5)可供出售权益工具期末公允价值严重下跌或非暂时性下跌但未计提减值准备的相关说明

                                                                                                                             单位: 元

                                                            公允价值相对
 可供出售权益                                                                  持续下跌时间       已计提减值金     未计提减值原
                          投资成本     期末公允价值         于成本的下跌
     工具项目                                                                       (个月)           额                    因
                                                                幅度

其他说明
2014年6月15日本公司与中润环能集团有限公司、王菊林、中润油新能源股份有限公司签订股份认购及增资协议,中润油新
能源股份有限公司各股东同意以非公开形式向投资方发行新股3200万股,本公司认购222万股,每股发行价格4.5元,本公
司共出资990万元,占中润油新能源股份有限公司2.18%的股份。根据中润油新能源股份有限公司2014年度权益分派实施公
告,以资本公积向全体股东每10股转增10股,2015年6月30日本公司按收盘价10.22元/股*444万股确定了可供出售金融资产
35,386,800元。


15、持有至到期投资

(1)持有至到期投资情况

                                                                                                                             单位: 元

       项目                                期末余额                                                 期初余额


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                         账面余额           减值准备          账面价值       账面余额            减值准备           账面价值


(2)期末重要的持有至到期投资

                                                                                                                       单位: 元

            债券项目                 面值                     票面利率                实际利率                 到期日


(3)本期重分类的持有至到期投资

其他说明


16、长期应收款

(1)长期应收款情况

                                                                                                                       单位: 元

                                       期末余额                                       期初余额
        项目                                                                                                        折现率区间
                         账面余额      坏账准备          账面价值     账面余额        坏账准备      账面价值


(2)因金融资产转移而终止确认的长期应收款

(3)转移长期应收款且继续涉入形成的资产、负债金额

其他说明


17、长期股权投资

                                                                                                                       单位: 元

                                                            本期增减变动

                                              权益法                         宣告发                                     减值准
 被投资        期初余                                     其他综                                            期末余
                          追加投    减少投    下确认                其他权   放现金     计提减                          备期末
     单位        额                                       合收益                                   其他        额
                            资        资      的投资                益变动   股利或     值准备                           余额
                                                           调整
                                               损益                           利润

 一、合营企业

 恒大车
 时代信
 息技术        4,159,4                         -1,096,                                                      3,062,6
 (北            30.95                         739.15                                                          91.80
 京)有
 限公司

               4,159,4                         -1,096,                                                      3,062,6
 小计
                 30.95                         739.15                                                          91.80

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 二、联营企业

 北京信
 力筑正
 新能源     84,065,                   -2,109,                            81,955,
 技术股      534.53                   808.48                             726.05
 份有限
 公司

            84,065,                   -2,109,                            81,955,
 小计
             534.53                   808.48                             726.05

            88,224,                   -3,206,                            85,018,
 合计
             965.48                   547.63                             417.85

其他说明


18、投资性房地产

(1)采用成本计量模式的投资性房地产

√ 适用 □ 不适用
                                                                                    单位: 元

           项目           房屋、建筑物           土地使用权   在建工程      合计

 一、账面原值

      1.期初余额               3,415,049.36                                   3,415,049.36

      2.本期增加金额

      (1)外购

      (2)存货\固定资
 产\在建工程转入

      (3)企业合并增
 加



      3.本期减少金额

      (1)处置

      (2)其他转出



      4.期末余额               3,415,049.36                                   3,415,049.36

 二、累计折旧和累计
 摊销

      1.期初余额               1,626,006.45                                   1,626,006.45

      2.本期增加金额              81,107.40                                        81,107.40


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     (1)计提或摊销                    81,107.40                                                   81,107.40



     3.本期减少金额

     (1)处置

     (2)其他转出



     4.期末余额                    1,707,113.85                                                   1,707,113.85

 三、减值准备

     1.期初余额

     2.本期增加金额

     (1)计提



     3、本期减少金额

     (1)处置

     (2)其他转出



     4.期末余额

 四、账面价值

     1.期末账面价值                1,707,935.51                                                   1,707,935.51

     2.期初账面价值                1,789,042.91                                                   1,789,042.91


(2)采用公允价值计量模式的投资性房地产

□ 适用 √ 不适用


(3)未办妥产权证书的投资性房地产情况

                                                                                                        单位: 元

                  项目                                    账面价值                 未办妥产权证书原因

其他说明


19、固定资产

(1)固定资产情况

                                                                                                        单位: 元

      项目               房屋及建筑物          机器设备              电子设备   运输设备          合计



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 一、账面原值:

     1.期初余额       121,340,987.97     29,065,530.72   4,226,686.18   7,977,495.91   162,610,700.78

     2.本期增加金
                            5,325.64      3,273,369.68    742,542.29     837,399.03      4,858,636.64
 额

       (1)购置                          1,280,901.66    591,888.46     837,399.03      2,710,189.15

       (2)在建工
 程转入

       (3)企业合
                            5,325.64      1,992,468.02    150,653.83
 并增加



     3.本期减少金
                                                            4,200.00                         4,200.00
 额

       (1)处置或
                                                            4,200.00                         4,200.00
 报废



     4.期末余额       121,346,313.61     32,338,900.40   4,965,028.47   8,814,894.94   167,465,137.42

 二、累计折旧

     1.期初余额        14,015,187.43     18,469,495.98   2,460,477.67   4,509,024.20    39,454,185.28

     2.本期增加金
                        2,922,822.50      2,447,851.18    432,048.14     583,941.26      6,386,663.08
 额

       (1)计提        2,922,822.50      2,447,851.18    432,048.14     583,941.26      6,386,663.08



     3.本期减少金
                                                            3,990.00                         3,990.00
 额

       (1)处置或
                                                            3,990.00                         3,990.00
 报废



     4.期末余额

 三、减值准备

     1.期初余额

     2.本期增加金
 额

       (1)计提



     3.本期减少金
 额



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江西恒大高新技术股份有限公司 2015 年半年度报告全文


       (1)处置或
 报废



     4.期末余额

 四、账面价值

     1.期末账面价
                            104,408,303.68     11,421,553.24          2,076,492.66         3,721,929.48      121,628,279.06
 值

     2.期初账面价
                            107,325,800.54     10,596,034.74          1,766,208.51         3,468,471.71      123,156,515.50
 值


(2)暂时闲置的固定资产情况

                                                                                                                   单位: 元

         项目                账面原值          累计折旧              减值准备             账面价值              备注


(3)通过融资租赁租入的固定资产情况

                                                                                                                   单位: 元

           项目                    账面原值               累计折旧                   减值准备                账面价值


(4)通过经营租赁租出的固定资产

                                                                                                                   单位: 元

                               项目                                                     期末账面价值


(5)未办妥产权证书的固定资产情况

                                                                                                                   单位: 元

                    项目                                  账面价值                              未办妥产权证书的原因

 新疆办事处房产                                                       2,232,724.50    房产证办理中

其他说明


20、在建工程

(1)在建工程情况

                                                                                                                   单位: 元

                                         期末余额                                               期初余额
        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                  178,673.00                      178,673.00


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 倒班大楼               106,390.00                      106,390.00

 学苑路工业园         17,603,474.54                   17,603,474.54         8,190,476.20                       8,190,476.20

 南娄项目(水
 泥熟料余热发         24,801,510.11                   24,801,510.11        23,057,415.90                      23,057,415.90
 电)

 克山路灯工程          1,930,814.77                    1,930,814.77

 其他                  2,624,320.35                    2,624,320.35         1,763,098.67                       1,763,098.67

 合计                 47,245,182.77                   47,245,182.77        33,010,990.77                      33,010,990.77


(2)重要在建工程项目本期变动情况

                                                                                                                    单位: 元

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

            32,710
 研发                          178,67                   178,67                                                       募股
            ,000.0
 大楼                            3.00                      3.00                                                      资金
                  0

            35,000
 倒班                          106,39                   106,39                                                       募股
            ,000.0
 大楼                            0.00                      0.00                                                      资金
                  0

 学苑       60,471                                      17,603
                      8,190,   9,412,                                                                                募股
 路工       ,000.0                                       ,474.5
                      476.20   998.34                                                                                资金
 业园             0                                          4

 南娄
 项目
 (水       31,000    23,057                            24,801
                               1,744,                                                      813,47   147,15           募股
 泥熟       ,000.0    ,415.9                             ,510.1
                               094.21                                                        3.18     8.07           资金
 料余             0        0                                 1
 热发
 电)

 克山
                               1,930,                    1,930,
 路灯                                                                                                                其他
                               814.77                   814.77
 工程

 零星                 1,763,   861,22                    2,624,
 工程                 098.67     1.68                   320.35

 合计       159,18    33,010   14,234                   47,245        --         --        813,47   147,15             --


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


             1,000.     ,990.7   ,192.0               ,182.7                  3.18       8.07
                00           7       0                    7


(3)本期计提在建工程减值准备情况

                                                                                                  单位: 元

                      项目                      本期计提金额                         计提原因

其他说明


21、工程物资

                                                                                                  单位: 元

                      项目                           期末余额                        期初余额

其他说明:


22、固定资产清理

                                                                                                  单位: 元

                      项目                           期末余额                        期初余额

其他说明:


23、生产性生物资产

(1)采用成本计量模式的生产性生物资产

□ 适用 √ 不适用


(2)采用公允价值计量模式的生产性生物资产

□ 适用 √ 不适用


24、油气资产

□ 适用 √ 不适用


25、无形资产

(1)无形资产情况

                                                                                                  单位: 元

      项目                   土地使用权   专利权               非专利技术   商标使用权          合计

 一、账面原值


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       1.期初余额      43,812,313.90      7,016,792.07   712,300.00   51,541,405.97

       2.本期增加
                                           576,466.70                   576,466.70
 金额

         (1)购置                         576,466.70                   576,466.70

         (2)内部
 研发

         (3)企业
 合并增加



     3.本期减少金
 额

         (1)处置



       4.期末余额      43,812,313.90      7,593,258.77   712,300.00   52,117,872.67

 二、累计摊销

       1.期初余额       4,087,036.70       568,640.58     11,812.85    4,667,490.13

       2.本期增加
                         434,840.67        220,326.23                   655,166.90
 金额

         (1)计提       434,840.67        220,326.23                   655,166.90



       3.本期减少
 金额

         (1)处置



       4.期末余额       4,521,877.37       788,966.81     11,812.85    5,322,657.03

 三、减值准备

       1.期初余额

       2.本期增加
 金额

         (1)计提



       3.本期减少
 金额

       (1)处置



       4.期末余额


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


 四、账面价值

      1.期末账面
                           39,290,436.53         6,804,291.96                         700,487.15    46,795,215.64
 价值

      2.期初账面
                           39,725,277.20         6,448,151.49                         700,487.15    46,873,915.84
 价值

本期末通过公司内部研发形成的无形资产占无形资产余额的比例。


(2)未办妥产权证书的土地使用权情况

                                                                                                         单位: 元

                   项目                                   账面价值                    未办妥产权证书的原因

其他说明:


26、开发支出

                                                                                                         单位: 元

     项目       期初余额                   本期增加金额                        本期减少金额            期末余额

其他说明


27、商誉

(1)商誉账面原值

                                                                                                         单位: 元

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


(2)商誉减值准备

                                                                                                         单位: 元

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

说明商誉减值测试过程、参数及商誉减值损失的确认方法:
其他说明


28、长期待摊费用

                                                                                                         单位: 元

        项目               期初余额          本期增加金额       本期摊销金额     其他减少金额       期末余额


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其他说明


29、递延所得税资产/递延所得税负债

(1)未经抵销的递延所得税资产

                                                                                                           单位: 元

                                        期末余额                                      期初余额
           项目
                          可抵扣暂时性差异      递延所得税资产          可抵扣暂时性差异         递延所得税资产

 资产减值准备                  73,138,446.60           11,936,543.14         48,933,708.56              7,447,213.32

 内部交易未实现利润             1,189,525.57             188,246.94             999,497.39               159,998.76

 可抵扣亏损                       980,973.28             245,243.32             980,973.28               245,243.32

 合计                          75,308,945.45          12,370,033.40          50,914,179.23              7,852,455.40


(2)未经抵销的递延所得税负债

                                                                                                           单位: 元

                                        期末余额                                      期初余额
           项目
                          应纳税暂时性差异      递延所得税负债          应纳税暂时性差异         递延所得税负债

 商标使用权                       182,768.73              27,415.31             172,018.73                25,802.81

 可供出售金融资产公
                               35,386,800.00            5,308,020.00
 允价值变动

 合计                          35,569,568.73            5,335,435.31            172,018.73                25,802.81


(3)以抵销后净额列示的递延所得税资产或负债

                                                                                                           单位: 元

                         递延所得税资产和负    抵销后递延所得税资      递延所得税资产和负      抵销后递延所得税资
           项目
                           债期末互抵金额      产或负债期末余额          债期初互抵金额         产或负债期初余额

 递延所得税资产                                        11,563,299.41                                    7,897,455.40

 递延所得税负债                                         5,335,435.31                                      25,802.81


(4)未确认递延所得税资产明细

                                                                                                           单位: 元

                  项目                               期末余额                                期初余额


(5)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

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             年份                   期末金额                        期初金额                     备注

其他说明:


30、其他非流动资产

                                                                                                           单位: 元

                    项目                             期末余额                              期初余额

其他说明:


31、短期借款

(1)短期借款分类

                                                                                                           单位: 元

                    项目                             期末余额                              期初余额

 信用借款                                                       80,000,000.00                         95,000,000.00

 合计                                                           80,000,000.00                         95,000,000.00

短期借款分类的说明:


(2)已逾期未偿还的短期借款情况

本期末已逾期未偿还的短期借款总额为元,其中重要的已逾期未偿还的短期借款情况如下:
                                                                                                           单位: 元

        借款单位            期末余额                 借款利率                   逾期时间          逾期利率

其他说明:


32、以公允价值计量且其变动计入当期损益的金融负债

                                                                                                           单位: 元

                    项目                             期末余额                              期初余额

其他说明:


33、衍生金融负债

□ 适用 √ 不适用


34、应付票据

                                                                                                           单位: 元

                    种类                             期末余额                              期初余额

 银行承兑汇票                                                     500,000.00                            400,000.00

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 合计                                                             500,000.00                                400,000.00

本期末已到期未支付的应付票据总额为元。


35、应付账款

(1)应付账款列示

                                                                                                               单位: 元

                项目                                 期末余额                                  期初余额

 1 年以内(含 1 年)                                            8,723,835.37                              13,416,258.80

 1 年以上                                                       2,787,730.43                               1,646,779.08

 合计                                                           11,511,565.80                             15,063,037.88


(2)账龄超过 1 年的重要应付账款

                                                                                                               单位: 元

                项目                                 期末余额                          未偿还或结转的原因

 江西丰源实业集团有限公司                                         591,579.00    尚未结算

 合计                                                             591,579.00                      --

其他说明:


36、预收款项

(1)预收款项列示

                                                                                                               单位: 元

                项目                                 期末余额                                  期初余额

 1 年以内(含 1 年)                                            3,384,953.30                               3,174,782.03

 1 年以上                                                       5,939,694.80                               3,292,321.78

 合计                                                           9,324,648.10                               6,467,103.81


(2)账龄超过 1 年的重要预收款项

                                                                                                               单位: 元

                项目                                 期末余额                          未偿还或结转的原因

 湖北荆州热电有限公司                                             780,760.00    货款尚未结算

 中国森源电气有限公司                                             626,826.00    货款尚未结算

 印尼 APP 集团 ZKPP.厂                                            464,391.16    货款尚未结算

 国电物资河南配送有限公司                                         456,680.00    货款尚未结算


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江西恒大高新技术股份有限公司 2015 年半年度报告全文


 绥中发电有限责任公司                                            413,305.00     货款尚未结算

 合计                                                           2,741,962.16                     --


(3)期末建造合同形成的已结算未完工项目情况

                                                                                                            单位: 元

                         项目                                                         金额

其他说明:


37、应付职工薪酬

(1)应付职工薪酬列示

                                                                                                            单位: 元

          项目              期初余额                 本期增加                  本期减少               期末余额

 一、短期薪酬                   1,074,726.24          12,180,231.95              11,980,622.33          1,274,335.86

 二、离职后福利-设定
                                                       1,142,970.71               1,142,970.71                   0.00
 提存计划

 合计                           1,074,726.24          13,323,202.66             13,123,593.04           1,274,335.86


(2)短期薪酬列示

                                                                                                            单位: 元

          项目              期初余额                 本期增加                  本期减少               期末余额

 1、工资、奖金、津贴
                                 877,933.90           10,241,420.92             10,192,943.44             926,411.38
 和补贴

 2、职工福利费                       717.50              775,687.97                776,405.47

 3、社会保险费                                           449,061.61                449,061.61

      其中:医疗保险
                                                         344,956.56                344,956.56
 费

             工伤保险
                                                          96,095.77                 96,095.77
 费

             生育保险
                                                           8,009.28                   8,009.28
 费

 4、住房公积金                                           306,000.00                306,000.00

 5、工会经费和职工教
                                 196,074.84              408,061.45                256,211.81             347,924.48
 育经费

 合计                           1,074,726.24          12,180,231.95              11,980,622.33          1,274,335.86




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江西恒大高新技术股份有限公司 2015 年半年度报告全文


(3)设定提存计划列示

                                                                                                              单位: 元

          项目              期初余额                 本期增加                  本期减少                期末余额

 1、基本养老保险                                       1,124,392.21              1,124,392.21

 2、失业保险费                                            18,578.50                 18,578.50

 合计                                                  1,142,970.71              1,142,970.71                      0.00

其他说明:


38、应交税费

                                                                                                              单位: 元

                   项目                              期末余额                                   期初余额

 增值税                                                         -279,474.21                                  -93,197.44

 消费税                                                         3,588,159.99                               4,205,988.24

 营业税                                                          -711,103.79                               2,773,003.83

 企业所得税                                                       30,000.64                                1,106,729.52

 个人所得税                                                       99,552.68                                  79,078.24

 城市维护建设税                                                   71,377.57                                  56,798.89

 房产税                                                          113,067.21                                 196,759.54

 土地使用税                                                      245,577.35                                 210,053.80

 其他                                                            128,403.36                                 259,984.64

 合计                                                           3,285,560.80                               8,795,199.26

其他说明:


39、应付利息

                                                                                                              单位: 元

                   项目                              期末余额                                   期初余额

 短期借款应付利息                                                128,450.00                                 183,777.78

 合计                                                            128,450.00                                 183,777.78

重要的已逾期未支付的利息情况:
                                                                                                              单位: 元

                 借款单位                            逾期金额                                   逾期原因

其他说明:




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40、应付股利

                                                                                                              单位: 元

                项目                                 期末余额                                 期初余额

其他说明,包括重要的超过 1 年未支付的应付股利,应披露未支付原因:


41、其他应付款

(1)按款项性质列示其他应付款

                                                                                                              单位: 元

                项目                                 期末余额                                 期初余额

 质保金及押金                                                    1,716,644.06                            1,863,401.70

 职工备用金                                                      1,093,726.98                             642,382.77

 工程款                                                          6,039,503.79                            4,157,454.50

 股票回购资金                                                     892,840.00                              892,840.00

 其他                                                            1,056,628.57                            1,319,010.91

 合计                                                           10,799,343.40                            8,875,089.88


(2)账龄超过 1 年的重要其他应付款

                                                                                                              单位: 元

                项目                                 期末余额                            未偿还或结转的原因

 南昌市第二建筑工程公司                                          2,065,250.00   履约保证金尚未结算

 南昌市财政局社保处                                               300,000.00    项目款

 南通众鑫焊业有限公司                                             157,200.00    尚未结算

 合计                                                            2,522,450.00                    --

其他说明


42、划分为持有待售的负债

                                                                                                              单位: 元

                项目                                 期末余额                                 期初余额

其他说明:


43、一年内到期的非流动负债

                                                                                                              单位: 元

                项目                                 期末余额                                 期初余额


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 一年内到期的长期借款                                             2,100,000.00                           4,200,000.00

 合计                                                             2,100,000.00                           4,200,000.00

其他说明:


44、其他流动负债

                                                                                                             单位: 元

                    项目                             期末余额                                期初余额

短期应付债券的增减变动:
                                                                                                             单位: 元

                                                                      按面值
 债券名                发行日   债券期   发行金   期初余   本期发                溢折价   本期偿             期末余
             面值                                                     计提利
     称                    期     限       额       额       行                   摊销      还                  额
                                                                         息

其他说明:


45、长期借款

(1)长期借款分类

                                                                                                             单位: 元

                    项目                             期末余额                                期初余额

 保证借款                                                       11,450,000.00                           11,450,000.00

 合计                                                           11,450,000.00                           11,450,000.00

长期借款分类的说明:
其他说明,包括利率区间:


46、应付债券

(1)应付债券

                                                                                                             单位: 元

                    项目                             期末余额                                期初余额


(2)应付债券的增减变动(不包括划分为金融负债的优先股、永续债等其他金融工具)

                                                                                                             单位: 元




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(3)可转换公司债券的转股条件、转股时间说明

(4)划分为金融负债的其他金融工具说明

期末发行在外的优先股、永续债等其他金融工具基本情况
期末发行在外的优先股、永续债等金融工具变动情况表
                                                                                                    单位: 元

 发行在外              期初                 本期增加               本期减少                  期末
 的金融工
                数量      账面价值      数量         账面价值   数量    账面价值      数量      账面价值
     具

其他金融工具划分为金融负债的依据说明
其他说明


47、长期应付款

(1)按款项性质列示长期应付款

                                                                                                    单位: 元

                项目                                 期末余额                       期初余额

其他说明:


48、长期应付职工薪酬

(1)长期应付职工薪酬表

                                                                                                    单位: 元

                项目                                 期末余额                       期初余额


(2)设定受益计划变动情况

设定受益计划义务现值:
                                                                                                    单位: 元

                项目                               本期发生额                      上期发生额

计划资产:
                                                                                                    单位: 元

                项目                               本期发生额                      上期发生额

设定受益计划净负债(净资产)
                                                                                                    单位: 元

                项目                               本期发生额                      上期发生额

设定受益计划的内容及与之相关风险、对公司未来现金流量、时间和不确定性的影响说明:



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设定受益计划重大精算假设及敏感性分析结果说明:
其他说明:


49、专项应付款

                                                                                                                           单位: 元

         项目                 期初余额               本期增加              本期减少          期末余额              形成原因

其他说明:


50、预计负债

                                                                                                                           单位: 元

                项目                          期末余额                         期初余额                      形成原因

其他说明,包括重要预计负债的相关重要假设、估计说明:


51、递延收益

                                                                                                                           单位: 元

         项目                 期初余额               本期增加              本期减少          期末余额              形成原因

 政府补助                      4,486,362.04                                   147,093.84      4,339,268.20

 合计                          4,486,362.04                                   147,093.84      4,339,268.20            --

涉及政府补助的项目:
                                                                                                                           单位: 元

                                         本期新增补助      本期计入营业                                         与资产相关/与
      负债项目            期初余额                                                其他变动       期末余额
                                              金额          外收入金额                                              收益相关

 高新车间补偿
                          4,486,362.04                           147,093.84                     4,339,268.20    与资产相关
 款

 合计                     4,486,362.04                           147,093.84                     4,339,268.20            --

其他说明:


52、其他非流动负债

                                                                                                                           单位: 元

                       项目                                     期末余额                                期初余额

其他说明:


53、股本

                                                                                                                            单位:元

                       期初余额                                 本次变动增减(+、—)                                期末余额


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                                     发行新股          送股        公积金转股        其他          小计

                   262,039,983.                                                                                  262,039,983.
 股份总数
                            00                                                                                                 00

其他说明:


54、其他权益工具

(1)期末发行在外的优先股、永续债等其他金融工具基本情况

(2)期末发行在外的优先股、永续债等金融工具变动情况表

                                                                                                                      单位: 元

 发行在外                  期初                       本期增加                   本期减少                      期末
 的金融工
                    数量          账面价值      数量          账面价值     数量        账面价值         数量       账面价值
      具

其他权益工具本期增减变动情况、变动原因说明,以及相关会计处理的依据:
其他说明:


55、资本公积

                                                                                                                      单位: 元

           项目                     期初余额                  本期增加               本期减少                  期末余额

 资本溢价(股本溢价)                304,421,571.52                                                            304,421,571.52

 其他资本公积                           653,400.33                                                                 653,400.33

 合计                                305,074,971.85                                                            305,074,971.85

其他说明,包括本期增减变动情况、变动原因说明:


56、库存股

                                                                                                                      单位: 元

           项目                     期初余额                  本期增加               本期减少                  期末余额

其他说明,包括本期增减变动情况、变动原因说明:


57、其他综合收益

                                                                                                                      单位: 元

                                                                                本期发生额

                                                       本期所      减:前期计                             税后归      期末余
                  项目                   期初余额                                 减:所得   税后归属
                                                       得税前      入其他综合                             属于少          额
                                                                                   税费用    于母公司
                                                       发生额      收益当期转                             数股东



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                                                            入损益

 一、以后不能重分类进损益的其
 他综合收益

 其中:重新计算设定受益计划净
 负债和净资产的变动

        权益法下在被投资单位不
 能重分类进损益的其他综合收益
 中享有的份额

 二、以后将重分类进损益的其他                    30,078,7                    30,078,78            30,303,
                                    225,000.00
 综合收益                                          80.00                          0.00            780.00

 其中:权益法下在被投资单位以
                                                                                                  225,00
 后将重分类进损益的其他综合收       225,000.00
                                                                                                    0.00
 益中享有的份额

        可供出售金融资产公允价                   30,078,7                    30,078,78            30,078,
 值变动损益                                        80.00                          0.00            780.00

        持有至到期投资重分类为
 可供出售金融资产损益

        现金流量套期损益的有效
 部分

        外币财务报表折算差额

                                                 30,078,7                    30,078,78            30,303,
 其他综合收益合计                   225,000.00                                            0.00
                                                   80.00                          0.00            780.00

其他说明,包括对现金流量套期损益的有效部分转为被套期项目初始确认金额调整:


58、专项储备

                                                                                                 单位: 元

         项目                  期初余额              本期增加         本期减少           期末余额

其他说明,包括本期增减变动情况、变动原因说明:


59、盈余公积

                                                                                                 单位: 元

         项目                  期初余额              本期增加         本期减少           期末余额

 法定盈余公积                    28,609,362.17                                            28,609,362.17

 合计                            28,609,362.17                                            28,609,362.17

盈余公积说明,包括本期增减变动情况、变动原因说明:




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60、未分配利润

                                                                                                                    单位: 元

                    项目                                     本期                                   上期

 调整前上期末未分配利润                                             152,468,239.50                         196,975,769.70

 调整后期初未分配利润                                               152,468,239.50                         196,975,769.70

 加:本期归属于母公司所有者的净利润                                 -19,205,600.62                            5,910,333.76

 减:提取法定盈余公积                                                                                          533,370.28

      应付普通股股利                                                   450,332.66                            10,501,998.68

      转作股本的普通股股利                                                                                   39,382,495.00

 期末未分配利润                                                     132,812,306.22                         152,468,239.50

调整期初未分配利润明细:
1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响期初未分配利润元。
2)、由于会计政策变更,影响期初未分配利润元。
3)、由于重大会计差错更正,影响期初未分配利润元。
4)、由于同一控制导致的合并范围变更,影响期初未分配利润元。
5)、其他调整合计影响期初未分配利润元。


61、营业收入和营业成本

                                                                                                                    单位: 元

                                      本期发生额                                            上期发生额
          项目
                              收入                    成本                        收入                       成本

 主营业务                     83,700,970.66          60,393,007.50               114,288,189.92              76,222,967.21

 其他业务                      1,667,734.42             521,668.76                   1,452,450.57              209,607.25

 合计                         85,368,705.08          60,914,676.26               115,740,640.49              76,432,574.46


62、营业税金及附加

                                                                                                                    单位: 元

                  项目                             本期发生额                                   上期发生额

 营业税                                                             408,194.70                                 770,347.29

 城市维护建设税                                                     384,988.79                                 451,696.70

 教育费附加                                                         285,310.28                                 328,997.50

 合计                                                           1,078,493.77                                  1,551,041.49

其他说明:




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63、销售费用

                                                                                                单位: 元

                  项目                           本期发生额                   上期发生额

 差旅费                                                         313,441.65                   597,310.00

 办公费                                                         344,060.67                   945,712.93

 职工薪酬                                                      1,664,897.90                 1,373,599.80

 业务招待费                                                     379,137.10                   564,718.98

 市场营销费                                                    1,041,494.02                 1,323,378.49

 运输费                                                         196,576.00                    74,389.16

 租赁费                                                         632,099.88                   285,360.00

 税金                                                           246,973.76                   115,169.76

 折旧及资产摊销                                                 419,346.15                   295,070.62

 其他                                                            21,974.32                      2,660.00

 合计                                                          5,260,001.45                 5,577,369.74

其他说明:


64、管理费用

                                                                                                单位: 元

                  项目                           本期发生额                   上期发生额

 职工薪酬                                                      7,057,522.69                 5,955,790.05

 行政开支                                                      2,900,470.76                 2,720,003.82

 宣传费                                                         270,833.28                    65,383.39

 业务招待费                                                     508,935.40                   526,749.32

 税费                                                           756,478.32                   741,650.90

 折旧及资产摊销                                                3,342,727.15                 1,564,445.26

 中介费                                                         809,943.83                   827,372.74

 董事会费                                                       985,740.76                   350,141.25

 研发支出                                                      4,023,455.33                 4,432,090.21

 其他                                                           709,646.16                    16,468.22

 合计                                                         21,365,753.68                17,200,095.16

其他说明:


65、财务费用

                                                                                                单位: 元


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                    项目                         本期发生额                               上期发生额

 利息支出                                                      3,399,277.29                             2,338,304.12

 减:利息收入                                                   985,974.23                              1,266,594.69

 汇兑损失                                                        -11,658.70                                7,973.65

 手续费及其他                                                   291,953.49                                50,124.75

 合计                                                          2,693,597.85                             1,129,807.83

其他说明:


66、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                                                 14,193,156.77                             6,029,320.08

 合计                                                         14,193,156.77                             6,029,320.08

其他说明:


67、公允价值变动收益

                                                                                                           单位: 元

      产生公允价值变动收益的来源                 本期发生额                               上期发生额

本次会计差错更正
其他说明:


68、投资收益

                                                                                                           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                                     -3,206,547.63                         1,792,613.44

 以公允价值计量且其变动计入当期损益的
                                                                    627,561.81                          1,002,769.34
 金融资产在持有期间的投资收益

 合计                                                             -2,578,985.82                         2,795,382.78

其他说明:


69、营业外收入

                                                                                                           单位: 元

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

 政府补助                                  337,093.84                    1,272,982.72                    337,093.84

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 其他                                        50,981.29                      146,975.08                          50,981.29

 合计                                       388,075.13                     1,419,957.80

计入当期损益的政府补助:
                                                                                                                 单位: 元

            补助项目               本期发生金额                   上期发生金额               与资产相关/与收益相关

 高新车间补偿款                             147,093.84

 财政奖劢                                   190,000.00                      100,000.00      与收益相关

 合计                                       337,093.84                      100,000.00                   --

其他说明:
      注1:2010年4月本公司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。
      注2:根据洪高新工字【2015】11号 中共南昌高新区工委 南昌高新区管委会关于表彰2014年度全区纳税重大贡献企业
的通报,本公司收到南昌高新区财政局14万元奖劢款。




70、营业外支出

                                                                                                                 单位: 元

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

 非流动资产处置损失合计                            10.00                          161.84                            10.00

 其中:固定资产处置损失                            10.00                          161.84                            10.00

 对外捐赠                                    65,000.00                          10,000.00                       65,000.00

 防洪保安资金                                78,420.81                      111,197.07                          78,420.81

 罚款、赞助支出                              217,711.11                     152,145.00                         217,711.11

 其他                                             348.73                         4,592.54                          348.73

 合计                                       361,490.65                      278,096.45                         361,490.65

其他说明:


71、所得税费用

(1)所得税费用表

                                                                                                                 单位: 元

                    项目                           本期发生额                                 上期发生额

 当期所得税费用                                                 9,188,344.44                                  2,458,903.83

 递延所得税费用                                             -11,535,884.10                                    -808,241.29

 合计                                                           -2,347,539.66                                 1,650,662.54


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(2)会计利润与所得税费用调整过程

                                                                                                         单位: 元

                         项目                                                  本期发生额

 利润总额                                                                                       -22,689,376.04

 按法定/适用税率计算的所得税费用                                                                     1,904,613.59

 子公司适用不同税率的影响                                                                             -423,633.33

 调整以前期间所得税的影响                                                                             205,477.84

 非应税收入的影响                                                                                     -314,858.77

 不可抵扣的成本、费用和损失的影响                                                                   -4,825,159.27

 使用前期未确认递延所得税资产的可抵扣亏损的影响                                                      1,106,020.28

 所得税费用                                                                                         -2,347,539.66

其他说明


72、其他综合收益

详见附注 57,其他综合收益。


73、现金流量表项目

(1)收到的其他与经营活动有关的现金

                                                                                                         单位: 元

                  项目                            本期发生额                           上期发生额

 保证金及押金                                                   7,920,380.00                        15,331,184.00

 利息收入                                                        985,974.23                          1,390,437.67

 政府奖励及补助                                                  190,000.00                           187,000.00

 员工归还备用金                                                 4,385,207.44                         3,249,003.14

 罚款及赔偿款                                                     55,344.48                           104,318.85

 收到其他单位往来款                                             7,491,508.29                        24,344,397.44

 合计                                                          21,028,414.44                        44,606,341.10

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                            本期发生额                           上期发生额

 销售、管理费用支出                                             9,028,538.70                         8,467,200.45



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 投标及履约保证金                                               19,257,189.00                15,316,543.00

 银行手续费                                                        37,259.61                    37,281.06

 营业外支出                                                       200,490.87                     25,311.54

 支付员工备用金                                                 18,556,835.23                11,273,486.45

 支付其他单位往来款                                             20,215,123.62                24,990,992.47

 合计                                                           67,295,437.03                60,110,814.97

支付的其他与经营活动有关的现金说明:


(3)收到的其他与投资活动有关的现金

                                                                                                  单位: 元

                  项目                           本期发生额                     上期发生额

收到的其他与投资活动有关的现金说明:


(4)支付的其他与投资活动有关的现金

                                                                                                  单位: 元

                  项目                           本期发生额                     上期发生额

支付的其他与投资活动有关的现金说明:


(5)收到的其他与筹资活动有关的现金

                                                                                                  单位: 元

                  项目                           本期发生额                     上期发生额

收到的其他与筹资活动有关的现金说明:


(6)支付的其他与筹资活动有关的现金

                                                                                                  单位: 元

                  项目                           本期发生额                     上期发生额

支付的其他与筹资活动有关的现金说明:


74、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:                    --                          --



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 净利润                                                   -20,341,836.38                10,107,013.32

 加:资产减值准备                                          14,193,156.77                 6,029,320.08

 固定资产折旧、油气资产折耗、生产性
                                                            6,382,673.08                 3,035,366.78
 生物资产折旧

 无形资产摊销                                                655,166.90                   376,518.15

 处置固定资产、无形资产和其他长期资
                                                                  10.00                       161.84
 产的损失(收益以“-”号填列)

 公允价值变动损失(收益以“-”号填
                                                                    0.00                         0.00
 列)

 财务费用(收益以“-”号填列)                             3,399,277.29                 2,338,304.12

 投资损失(收益以“-”号填列)                            -2,578,985.82                -2,795,382.78

 递延所得税资产减少(增加以“-”号
                                                           -3,232,353.75                  -857,530.85
 填列)

 递延所得税负债增加(减少以“-”号
                                                            5,309,632.50                     1,612.50
 填列)

 存货的减少(增加以“-”号填列)                          -9,110,457.46                -3,446,285.39

 经营性应收项目的减少(增加以“-”
                                                            1,563,334.90               -29,003,366.43
 号填列)

 经营性应付项目的增加(减少以“-”
                                                          -17,002,110.32                -5,736,322.61
 号填列)

 经营活动产生的现金流量净额                               -20,762,492.29               -19,950,591.27

 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                                           100,729,430.86               159,821,326.98

 减:现金的期初余额                                       140,958,665.96               156,822,762.59

 现金及现金等价物净增加额                                 -40,229,235.10                 2,998,564.39


(2)本期支付的取得子公司的现金净额

                                                                                             单位: 元

                                                                           金额

 本期发生的企业合并于本期支付的现金或现金等价物                                          2,967,166.15

 其中:                                                                     --

 江西恒大声学技术工程有限公司                                                            2,967,166.15

 减:购买日子公司持有的现金及现金等价物                                                  2,781,695.76

 其中:                                                                     --


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 江西恒大声学技术工程有限公司                                                                     2,781,695.76

 其中:                                                                          --

 取得子公司支付的现金净额                                                                          185,470.39

其他说明:


(3)本期收到的处置子公司的现金净额

                                                                                                     单位: 元

                                                                                金额

 其中:                                                                          --

 其中:                                                                          --

 其中:                                                                          --

其他说明:


(4)现金和现金等价物的构成

                                                                                                     单位: 元

                   项目                              期末余额                          期初余额

 一、现金                                                   100,729,430.86                     140,958,665.96

 其中:库存现金                                                  4,773,978.65                     2,992,701.20

          可随时用于支付的银行存款                              90,915,452.21                  132,925,964.76

          可随时用于支付的其他货币资金                           5,243,273.85                     5,040,000.00

 三、期末现金及现金等价物余额                               100,729,430.86                     140,958,665.96

 其中:母公司或集团内子公司使用受限
                                                                  203,273.85                       192,931.80
 制的现金和现金等价物

其他说明:


75、所有者权益变动表项目注释

说明对上年期末余额进行调整的“其他”项目名称及调整金额等事项:


76、所有权或使用权受到限制的资产

                                                                                                     单位: 元

                   项目                         期末账面价值                           受限原因

其他说明:




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77、外币货币性项目

(1)外币货币性项目

                                                                                                            单位: 元

             项目                           期末外币余额                折算汇率              期末折算人民币余额

其他说明:


(2)境外经营实体说明,包括对于重要的境外经营实体,应披露其境外主要经营地、记账本位币及选择
依据,记账本位币发生变化的还应披露原因。

□ 适用 √ 不适用


78、套期

按照套期类别披露套期项目及相关套期工具、被套期风险的定性和定量信息:


79、其他

八、合并范围的变更

1、非同一控制下企业合并

(1)本期发生的非同一控制下企业合并

                                                                                                            单位: 元

                                                                                              购买日至     购买日至
 被购买方     股权取得       股权取得         股权取得     股权取得                购买日的   期末被购     期末被购
                                                                       购买日
      名称       时点           成本            比例         方式                  确定依据   买方的收     买方的净
                                                                                                 入          利润

 江西恒大
 声学技术     2015 年 08      2,967,166.                              2015 年 01   股权转让   5,206,653.
                                                100.00%    购买                                            68,807.27
 工程有限     月 31 日                 15                             月 08 日     协议               99
 公司

其他说明:


(2)合并成本及商誉

                                                                                                            单位: 元

                           合并成本

合并成本公允价值的确定方法、或有对价及其变动的说明:
大额商誉形成的主要原因:
其他说明:

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江西恒大高新技术股份有限公司 2015 年半年度报告全文


(3)被购买方于购买日可辨认资产、负债

                                                                                                         单位: 元