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  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
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金达威(002626)公告正文

金达威:2013年半年度报告

公告日期 2013-08-09
股票简称:金达威 股票代码:002626
厦门金达威集团股份有限公司
    2013 半年度报告
         2013 年 08 月
                                       厦门金达威集团股份有限公司 2013 半年度报告全文
                   第一节重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人江斌、主管会计工作负责人马国清及会计机构负责人(会计主管人员)黄宏芸声明:保证本半年度报告中财务报告的真实、准确、完整。
    公司存在行业竞争的风险、市场需求变化的风险、汇率波动的风险、成本上升的风险、环保安全风险等,敬请广大投资者注意投资风险。
                                                                                    厦门金达威集团股份有限公司 2013 半年度报告全文
                                                                   目录第一节重要提示、目录和释义 ......................................................................................................... 2第二节公司简介.................................................................................................................................. 5第三节会计数据和财务指标摘要 ..................................................................................................... 7第四节董事会报告.............................................................................................................................. 9第五节重要事项................................................................................................................................ 14第六节股份变动及股东情况 ........................................................................................................... 19第七节董事、监事、高级管理人员情况 ....................................................................................... 22第八节财务报告................................................................................................................................ 23第九节备查文件目录 ....................................................................................................................... 99
                                             厦门金达威集团股份有限公司 2013 半年度报告全文
                                释义
               释义项   指                              释义内容
    公司、本公司            指   厦门金达威集团股份有限公司
    中牧股份                指   中牧实业股份有限公司
    牧工商集团              指   中国牧工商(集团)总公司,中牧股份之控股股东
    DHA 项目                指   微生物发酵法年产 350 吨二十二碳六烯酸(DHA)项目
    ARA 项目                指   微生物发酵法年产 250 吨花生四烯酸(ARA)项目
                             俗称维生素 Q,又称泛醌、癸烯醌,是一种脂溶性营养素,其结构类似
                             于维生素 K,辅酶 Q10 是一种代谢激活剂,能激活细胞呼吸,加速细
    辅酶 Q10                指
                             胞制造能量,是细胞自身产生的天然抗氧化剂,具有强抗氧化作用,
                             同时具有免疫增强作用
                             二十二碳六烯酸的英文名缩写,俗称"脑黄金",是人体细胞膜中含量
                             最丰富的多不饱和脂肪酸。DHA 对婴幼儿大脑和视觉功能发育非常
    DHA                     指
                             重要,另外在中老年人心血管健康、延缓大脑和视觉功能衰退方面也
                             有非常重要的功效
                             花生四烯酸的英文缩写,又简称为 AA,是人体必需的不饱和脂肪酸之
    ARA                     指   一,是哺乳动物体内含量最丰富、最活跃的长链不饱和脂肪酸,同时
                             也是人体中最重要的 ω-6 脂肪酸之一
                             又称视黄醇,对机体生长发育有促进作用,广泛应用于保健品、食品、
    维生素 A                指   化妆品等;对动物,维生素 A 有提高繁殖力,促进生长,增加免疫力
                             等作用,可用作饲料添加剂
                             在调节钙、磷代谢,促进肠道对钙、磷的吸收,控制钙、磷排泄和在
    维生素 D3               指
                             骨骼中的储存及转化等方面具有重要作用的一种脂溶性维生素
                                                                    厦门金达威集团股份有限公司 2013 半年度报告全文
                                            第二节公司简介一、公司简介
    股票简称                 金达威                                  股票代码                002626
    变更后的股票简称(如有)   无变更
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           厦门金达威集团股份有限公司
    公司的中文简称(如有)   金达威
    公司的外文名称(如有)   Xiamen Kingdomway Group Company公司的外文名称缩写(如有)Kingdomway
    公司的法定代表人         江斌二、联系人和联系方式
                                                    董事会秘书                           证券事务代表
    姓名                                 洪彦                                    丁雪萍
                                     福建省厦门市海沧新阳工业区阳光西路 福建省厦门市海沧新阳工业区阳光西路联系地址
                                     299 号                                  299 号
    电话                                 0592-6511111; 0592-3781888              0592-6511111; 0592-3781760
    传真                                 0592-6515151                            0592-6515151
    电子信箱                             hongyan@kingdomway.com                  dxp@kingdomway.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 2012 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。
                                                              厦门金达威集团股份有限公司 2013 半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                                                                 厦门金达威集团股份有限公司 2013 半年度报告全文
                             第三节会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                               本报告期比上年同期增减
                                            本报告期                 上年同期
                                                                                                       (%)
    营业收入(元)                                  313,439,235.24             332,877,119.21                       -5.84%
    归属于上市公司股东的净利润(元)                 36,394,237.32              63,874,398.56                      -43.02%归属于上市公司股东的扣除非经常性损
                                                 35,249,623.10              62,342,276.28                      -43.46%益的净利润(元)
    经营活动产生的现金流量净额(元)                 87,331,448.39              38,383,290.91                      127.52%
    基本每股收益(元/股)                                      0.2                          0.35                   -42.86%
    稀释每股收益(元/股)                                      0.2                          0.35                   -42.86%
    加权平均净资产收益率(%)                                2.85%                      5.13%           减少 2.28 个百分点
                                           本报告期末                上年度末                  本年末比上年末增减(%)
    总资产(元)                                  1,333,079,395.59            1,349,925,875.27                      -1.25%
    归属于上市公司股东的净资产(元)              1,251,543,813.11            1,269,149,575.79                      -1.39%二、境内外会计准则下会计数据差异不适用三、非经常性损益项目及金额
                                                                                                               单位:元
                         项目                                      金额                              说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                    -303,184.59                  --计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                      2,175,585.52                     --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                                      -525,795.97                  --
    减:所得税影响额                                                          201,990.74                   --
    合计                                                                  1,144,614.22                     --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
                    厦门金达威集团股份有限公司 2013 半年度报告全文□ 适用 √ 不适用
                                                                   厦门金达威集团股份有限公司 2013 半年度报告全文
                                           第四节董事会报告一、 概述
       在全球经济复苏缓慢,国内经济增速放缓的宏观经济大环境下,面对与公司业务高度相关的畜牧养殖业效益欠佳的影响,公司扎实开展各项工作,对生产技术、设备、工艺进行改进,降低生产成本,提高产品生产水平;同时,挖掘潜力,扩大辅酶 Q10 生产规模,满足产品销售增长需求,提高产品盈利能力,以尽量减少其他产品价格下跌对公司盈利造成的影响。报告期内,公司实现主营业务收入 3.13 亿元,归属母公司所有者的净利润 3,639 万元,分别比上年同期下降 5.84%及 43.02%。二、主营业务分析概述
       报告期内,辅酶 Q10 产品销售收入及毛利与上年同期相比上升了 45%及 75%,受维生素市场需求疲软、价格低迷的影响,维生素产品的销售额及毛利与上年同期相比下降近 32%及 56%,DHA、ARA 产品的市场推广尚未取得突破性进展,公司实现主营业务收入 3.13 亿元,归属母公司所有者的净利润 3,639 万元,分别比上年同期下降 5.84%及 43.02%。
       报告期内,公司继续加大研发投入,主要用于公司现有产品的工艺技术改进、清洁生产技术改进、新配方的研究与开发,以及新产品储备项目的研究与开发,以提高企业技术创新能力,降低生产成本,提高产品质量,促进新产品产业化进程。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                         313,439,235.24        332,877,119.21               -5.84%              --
    营业成本                         212,234,861.06        205,125,335.74               3.47%               --
    销售费用                           5,579,096.91          5,449,031.53               2.39%               --
    管理费用                          51,573,904.39         54,159,354.74               -4.77%              --
                                                                                             报告期利息收入减少和
    财务费用                          -2,086,259.81         -7,149,468.82              -70.82%
                                                                                             汇兑损益增加
    所得税费用                         6,621,065.38         10,004,997.64              -33.82% 报告期利润总额减少
    研发投入                          16,602,755.78         14,927,044.84              11.23%               --
    经营活动产生的现金流                                                                         报告期应收账款和存货
                                  87,331,448.39         38,383,290.91             127.52%
    量净额                                                                                       同比减少投资活动产生的现金流
                                 -87,436,160.19        -41,491,079.99             110.73% 募集资金投入所致量净额筹资活动产生的现金流
                                 -54,000,000.00        -62,095,811.44              -13.04%              --量净额现金及现金等价物净增
                                 -58,135,916.30        -64,582,264.80               -9.98%              --加额公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用
                                                                       厦门金达威集团股份有限公司 2013 半年度报告全文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
    报告期内,公司加强对成本和费用的控制力度,产品单位成本和费用有所下降。募集资金使用按计划进行,新的投资项目仍在寻找及洽谈中。三、主营业务构成情况
                                                                                                            单位:元
                                                                      营业收入比上年 营业成本比上年 毛利率比上年同
                     营业收入         营业成本         毛利率(%)
                                                                      同期增减(%) 同期增减(%)      期增减(%)分行业
    工业                312,542,475.65   212,088,569.43          32.14%             -5.82%         3.49%          -6.11%分产品
    辅酶 Q10 系列       156,640,023.70    95,987,123.09          38.72%            44.85%         30.67%          6.65%
    维生素 A 系列       112,752,131.88    73,737,530.81          34.60%            -13.53%        -6.85%         -4.69%
    维生素 D3 系列       21,030,730.48    22,194,389.22          -5.53%            -68.43%       -28.10%        -59.19%
    其他                 22,119,589.59    20,169,526.31           8.82%            -17.22%        -5.95%        -10.93%分地区
    外销                205,809,338.39   140,114,275.05          31.92%             8.44%         15.52%         -4.17%
    内销                106,733,137.26    71,974,294.38          32.57%            -24.88%       -13.95%         -8.57%四、核心竞争力分析
    报告期内,公司取得 3 项技术专利,截止报告披露日,公司共拥有 12 项已获授权的专利技术,14 项获受理的专利申请,这些技术已经应用到公司的生产中,增强了公司的核心竞争力。
    报告期内,公司没有发生因设备或技术升级换代、特许经营权丧失等导致公司核心竞争力受到严重影响的情况。五、投资状况分析1、对外股权投资情况(1)对外投资情况
                                                      对外投资情况
         报告期投资额(元)                      上年同期投资额(元)                      变动幅度(%)
                          99,000,000.00                            160,007,200.00                           -38.13%
                                                                        厦门金达威集团股份有限公司 2013 半年度报告全文
                                                      被投资公司情况
               公司名称                                 主要业务                  上市公司占被投资公司权益比例(%)
                                        医药原料药、生物制品、有机化工产品
                                        (限制的除外)、食品添加剂(营养强化
                                        剂)、二十二碳六烯酸(DHA)、食用植
    内蒙古金达威药业有限公司                物油(新资源食品)、花生四烯酸油脂                                          100%
                                        (ARA)和饲料添加剂的生产销售;经
                                        营本企业自产产品的出口业务和本企业
                                        所需的机器设备、原辅材料的进口业务。2、委托理财、衍生品投资和委托贷款情况不适用3、募集资金使用情况(1)募集资金总体使用情况
                                                                                                                单位:万元
    募集资金总额                                                                                                    75,416.10
    报告期投入募集资金总额                                                                                           5,878.70
    已累计投入募集资金总额                                                                                          35,331.58
    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                                                                                      16,000.72
    累计变更用途的募集资金总额比例(%)                                                                               21.22%
                                               募集资金总体使用情况说明报告期内,微生物发酵法年产 350 吨二十二碳六烯酸(DHA)项目及微生物发酵法年产 250 吨花生四烯酸(ARA)项目按计划实施,预计可以如期建成投产。研发中心项目除购置部分设备外,尚未开始进行建设,主要原因为该项目拟变更实施地点,新的实施地点尚在选择中,待确定后公司将履行相应的变更程序。募集资金承诺项目情况及募集资金变更项目情况详见 2013 年 8 月 9 日公司刊载于《中国证券报》、《证券时报》、《证券日报》、《上海证券报》和巨潮资讯网的公司《2013 年半年度募集资金存放与使用情况专项报告》。4、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                                 单位:元
                                     主要产品或
    公司名称    公司类型     所处行业                注册资本     总资产        净资产     营业收入    营业利润    净利润
                                        服务
    内蒙古金达                           医药原料、 289,000,000 541,837,407 438,865,068 137,871,588 25,637,539. 21,799,135.
             子公司     制造业
    威药业有限                           食品、饲料 .00                    .23        .00         .92          78         63
                                                                   厦门金达威集团股份有限公司 2013 半年度报告全文
    公司                              添加剂生产
                                  销售等六、对 2013 年 1-9 月经营业绩的预计2013 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形2013 年 1-9 月归属于上市公司股东的净利润变
                                                                     -40.00%   至                        -10.00%动幅度(%)2013 年 1-9 月归属于上市公司股东的净利润变
                                                                    5,075.39   至                        7,613.08动区间(万元)2012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                         8,458.98元)
    业绩变动的原因说明                             主要系维生素类价格及销量与上年同期相比下降所致。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2013年4月10日,公司2012年度股东大会审议通过了《关于2012年度利润分配的议案》。2012年度利润分配以截止2012年12月31日公司总股本18,000万股为基数,向全体股东按每10股派发现金红利3.00元人民币(含税),共派发现金红利54,000,000.00元人民币,不以公积金转增股本。上述利润分配方案已于2013年5月9日实施完毕。十、本报告期利润分配或资本公积金转增股本预案
                                  利润分配或资本公积金转增预案的详细情况说明本报告期公司计划不派发现金红利,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
                                                                                              谈论的主要内容及
    接待时间         接待地点     接待方式       接待对象类型             接待对象
                                                                                                   提供的资料
                                                                                              DHA、ARA 行业情
    2013 年 01 月 29 日 公司办公室   实地调研       机构            深圳市犇腾投资有限公司
                                                                                              况
                                                      厦门金达威集团股份有限公司 2013 半年度报告全文
                                                   华泰证券研究所
                                                   中欧基金管理有限公司
    2013 年 04 月 18 日 公司办公室   实地调研   机构                                  产品行业情况
                                                   博时基金管理有限公司
                                                   平安资产管理有限责任公司
                                                   华富基金管理有限责任公司
    2013 年 05 月 08 日 公司办公室   实地调研   机构                                  产品及行业情况
                                                   武汉公牛资产管理股份有限公司
                                                                                  公司生产经营情况
    2013 年 06 月 13 日 公司办公室   实地调研   机构   光大证券资产管理有限公司
                                                                                  及产品行业情况
                                                                                  产品行业情况及公
    2013 年 06 月 20 日 公司办公室   实地调研   机构   长城证券有限责任公司
                                                                                  司未来发展规划
                                                              厦门金达威集团股份有限公司 2013 半年度报告全文
                                         第五节重要事项一、公司治理情况公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。
                                                                                                                                              厦门金达威集团股份有限公司 2013 半年度报告全文二、重大诉讼仲裁事项√ 适用 □ 不适用
                         涉案金
    诉讼(仲裁)基本情                 是否形成                                                                                   诉讼(仲裁)判决
                         额(万                 诉讼(仲裁)进展                  诉讼(仲裁)审理结果及影响                                          披露日期                   披露索引
           况                     预计负债                                                                                     执行情况
                          元)
    2011 年 3 月 22
                                                                          该 337 调查案终裁结果裁定公司不侵犯 340日,日本 Kaneka 公
                                                  337 调查案终裁 号专利所称的权利要求,公司没有违反 337 条款。
    司    (        Kaneka
                                             已于美国东部时间             地方法院的诉讼案尚在审理中。在此案正式Corporation)向美国
                                             2012 年 11 月 29 日做 结案并判决生效之前,公司辅酶 Q10 产品出口美加州中央区地方法
                                             出。Kaneka 未在终裁 国市场受此影响的可能性很小。若本次诉讼公司院提起诉讼,指控
                                             生效之日起 60 日内 最终胜诉,则该案件对公司涉及的辅酶 Q10 产品公司在内的数家公
                                             就终裁结果向美国联 生产经营及出口美国市场将会有较大的促进作                                                                公司刊载于巨潮资讯网的司的辅酶 Q10 系列
                                             邦巡回上诉法院提起 用。若本次诉讼公司最终败诉,公司将自该专利                                                          第 2013-003 号《关于辅酶 Q10
    产品侵犯了其在美                  否                                                                                                          2013 年 02 月 08 日
                                             上诉。涉案各方已要 生效之日(即 2011 年 3 月 22 日)起向日本 Kaneka                                                    涉诉事项最新进展情况的公国注册的 7,910,340
                                             求 此 前 中 止 审 理 的 公司支付合理许可使用费;公司支付合理许可使                                                     告》。号 专 利 ( ―340 专
                                             Kaneka 在 美 国 加 州 用费后,公司辅酶 Q10 产品仍然可以出口美国市利‖)一项或多项权
                                             中央区法院对公司提 场;对于诉讼请求中故意侵权的三倍赔偿(也自利,并于 2011 年 6
                                             起的诉讼于 2013 年 2 专 利 生 效 之 日 起 至 达 成 协 议 之 日 止 , 按 日 本月 17 日向美国国际
                                             月 7 日(美国太平洋 Kaneka 公司实际受到的损害计),公司控股股东贸 易 委 员 会
                                             时间)起重新启动。 和实际控制人金达威投资和江斌先生出具《承诺(―USITC‖) 提 交 了
                                                                    函》,承诺愿全额承担上述赔偿。337 调查申请。
                                                                           厦门金达威集团股份有限公司 2013 半年度报告全文三、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、破产重整相关事项不适用五、资产交易事项不适用六、公司股权激励的实施情况及其影响报告期内,公司未实施股权激励。七、重大关联交易1、与日常经营相关的关联交易
                                                               关联交易 占同类交                 可获得的
    关联交易              关联交易 关联交易 关联交易 关联交易                             关联交易
           关联关系                                            金额(万 易金额的                 同类交易 披露日期 披露索引
    方                   类型       内容     定价原则    价格                          结算方式
                                                                  元)     比例(%)                 市价中牧实业
           本公司股              维生素类
    股份有限              销售商品              市场价格     --       909.18       6.8%      --         --       --       --
           东                    产品公司中国牧工 本公司股
                                 维生素类
    商(集团)东之控股 销售商品                 市场价格     --        46.14      0.34%      --         --       --       --
                                 产品
    总公司     股东
    合计                                             --      --       955.32      --         --         --       --       --
    大额销货退回的详细情况                      无
                                            公司关联交易预计情况已于 2013 年 3 月 19 日披露,详见公司刊登于《中国证券
                                            报》、《证券时报》、《证券日报》、《上海证券报》和巨潮资讯网的 2013-009 号《关按类别对本期将发生的日常关联交易进
                                            于 2013 年度日常关联交易预计的公告》。公司预计 2013 年向关联方中牧股份销售行总金额预计的,在报告期内的实际履
                                            金额不超过 4,500.00 万元的产品;2013 年向关联方牧工商集团销售金额不超过行情况(如有)
                                            1,000.00 万元的产品。报告期内,公司与中牧股份、牧工商集团的关联销售金额
                                            未超过预计金额。交易价格与市场参考价格差异较大的原
                                            无因(如适用)
                                                                  厦门金达威集团股份有限公司 2013 半年度报告全文八、重大合同及其履行情况不适用九、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
         承诺事项         承诺方                    承诺内容                 承诺时间     承诺期限     履行情况股改承诺收购报告书或权益变动报告书中所作承诺资产重组时所作承诺
                                                                                                     报告期内,控股
                       控股股东厦门
                                      自公司 A 股股票上市之日起 36 个月内,           2011 年 10 月 股东及实际控
    首次公开发行或再融资   金达威投资有                                        2010 年 06
                                      不转让或者委托他人管理发行前持有的              28 日至 2014 制人按承诺履
    时所作承诺             限公司及实际                                        月 17 日
                                      公司股份,也不由公司收购该部分股份。            年 10 月 28 日 行,未有违反承
                       控制人江斌
                                                                                                     诺的情况发生。
                                      若公司因与 Kaneka Corporation 诉讼最
                       控股股东厦门
                                      终裁决需承担故意侵权的三倍赔偿(也
    其他对公司中小股东所   金达威投资有                                          2011 年 4 至诉讼案做 诉讼案尚未做
                                      自专利生效之日起至达成协议之日止,
    作承诺                 限公司及实际                                          月 16 日    出最终裁决 出最终裁决。
                                      按日本 Kaneka 公司实际受到的损害
                       控制人江斌
                                      计),承诺人愿全额承担上述赔偿。
                                      本公司、本人、本公司及本人所控制的
                                      其他企业在实际经营运作过程中,将保
                       控股股东厦门   持规范运作,确保与金达威集团在人员、                           报告期内,承诺
                       金达威投资有   资产、财务、机构和业务等方面完全分 2010 年 7                   人按承诺履行,
                                                                                         长期
                       限公司及实际   开;本公司、本人、本公司及本人所控 月 26 日                    未有违反承诺
                       控制人江斌     制的其他企业与金达威集团在经营业                               的情况发生。
                                      务、机构运作、财务核算等方面独立并
                                      各自承担经营责任和风险。
                                      本人、本公司及所控制的其他企业目前
                                      并没有直接或间接地从事与金达威集团
                                      主营业务存在竞争的业务活动;本人、
                                      本公司不会,而且会促使本人、本公司
                                      所控制的其他企业不会直接或间接地在
                       控股股东厦门                                                                  报告期内,承诺
                                      中国境内外参与、经营或从事与厦门金
                       金达威投资有                                          2010 年 7               人按承诺履行,
                                      达威集团主营业务或其计划开展的业务                 长期
                       限公司及实际                                          月 26 日                未有违反承诺
                                      构成竞争的业务;凡本人、本公司及所
                       控制人江斌                                                                    的情况发生。
                                      控制的其他企业有商业机会可参与、经
                                      营或从事任何可能与金达威集团主营业
                                      务或其计划开展的业务构成竞争的业
                                      务,本人、本公司应于发现该商业机会
                                      后立即书面通知金达威集团,并将上述
                                                                厦门金达威集团股份有限公司 2013 半年度报告全文
                                      商业机会无偿提供给金达威集团。
                       控股股东厦门   本公司、本人、本公司及本人所控制的                                 报告期内,承诺
                       金达威投资有   其他企业不会以借款、代偿债务、代垫 2010 年 7                       人按承诺履行,
                                                                                        长期
                       限公司及实际   款项或者其他方式占用金达威集团资     月 26 日                      未有违反承诺
                       控制人江斌     金。                                                               的情况发生。
                                                                                                         报告期内,承诺
                                      使用超募资金永久性补充流动资金后的                2012 年 8 月 8
                                                                           2012 年 07                    人按承诺履行,
                       公司           12 个月内不进行证券投资等高风险投                 日至 2013 年
                                                                           月 14 日                      未有违反承诺
                                      资。                                              8月8日
                                                                                                         的情况发生。
    承诺是否及时履行       是未完成履行的具体原因
                       不适用及下一步计划(如有)十、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否十一、处罚及整改情况不适用十二、其他重大事项的说明不适用
                                                                     厦门金达威集团股份有限公司 2013 半年度报告全文
                                    第六节股份变动及股东情况一、股份变动情况
                          本次变动前                  本次变动增减(+,-)                          本次变动后
                                                            公积金
                         数量       比例(%) 发行新股 送股                其他         小计          数量        比例(%)
                                                             转股
    一、有限售条件股份     64,554,060 35.86%                                   16,920       16,920     64,570,980    35.87%
    1、国家持股                     0       0%                                                                 0         0%
    2、国有法人持股                 0       0%                                                                 0         0%
    3、其他内资持股        63,003,304 35.00%                                1,567,676    1,567,676     64,570,980    35.87%
    其中:境内法人持股     63,003,304 35.00%                                                           63,003,304    35.00%
    境内自然人持股                  0       0%                              1,567,676    1,567,676      1,567,676      0.87%
    4、外资持股                     0       0%                                                                 0         0%
    其中:境外法人持股              0       0%                                                                 0         0%
    境外自然人持股                  0       0%                                                                 0         0%
    5、高管股份             1,550,756    0.86%                              -1,550,756   -1,550,756            0         0%
    二、无限售条件股份    115,445,940 64.14%                                  -16,920      -16,920    115,429,020    64.13%
    1、人民币普通股       115,445,940 64.14%                                  -16,920      -16,920    115,429,020    64.13%
    2、境内上市的外资股             0       0%                                                                 0         0%
    3、境外上市的外资股             0       0%                                                                 0         0%
    4、其他                         0       0%                                                                 0         0%
    三、股份总数          180,000,000     100%                                      0            0    180,000,000      100%股份变动的原因√ 适用 □ 不适用鉴于公司第四届董事会届满,公司进行换届选举。换届选举后,陈瑞琛先生不再担任公司董事、副总经理,根据其在《招股说明书》中所做的承诺,陈瑞琛先生离职后的半年内,不转让所持有的公司股份,其所持有的股份全部被锁定。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
                                                                            厦门金达威集团股份有限公司 2013 半年度报告全文公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用二、公司股东数量及持股情况
                                                                                                                       单位:股
    报告期末股东总数                                                                                                           9,870
                                                持股 5%以上的股东持股情况
                                                                报告期内 持有有限 持有无限售              质押或冻结情况
                                     持股比例 报告期末持
    股东名称            股东性质                                 增减变动 售条件的 条件的股份
                                       (%)       股数量                                            股份状态        数量
                                                                 情况       股份数量      数量厦门金达威投资
                    境内非国有法人      35.00% 63,003,304               0 63,003,304             0 质押              27,000,000有限公司中牧实业股份有
                    国有法人            26.47% 47,644,120               0          0    47,644,120限公司厦门经济特区工
                    国有法人             6.24%     11,227,308           0          0    11,227,308 质押              11,220,000程建设公司
    俞蒙                境内自然人           3.38%      6,081,400           0          0     6,081,400全国社保基金一
                    其他                 1.72%      3,099,836 3,099,836            0     3,099,836零八组合招商银行股份有限公司-华富成
                    其他                 0.94%      1,699,931 1,699,931            0     1,699,931长趋势股票型证券投资基金
    陈瑞琛              境内自然人           0.87%      1,567,676           0   1,567,676            0 质押                700,000
    熊昌友              境内自然人           0.63%      1,132,000 1,132,000            0     1,132,000
    张风                境内自然人           0.63%      1,129,700 1,129,700            0     1,129,700博时基金公司-农行-中国农业
                    其他                 0.34%       609,407     609,407           0      609,407银行离退休人员福利负债战略投资者或一般法人因配售新股成为前 10 名股东的情况(如有)不适用(参见注 3)
                                     公司控股股东厦门金达威投资有限公司与上述其他股东之间不存在关联关系,也不属于上述股东关联关系或一致行动的
                                     《上市公司收购管理办法》规定的一致行动人;本公司未知其他股东之间是否存在关联说明
                                     关系以及是否属于《上市公司股东持股变动信息披露管理办法》中规定的一致行动人。
                                               前 10 名无限售条件股东持股情况
             股东名称                       报告期末持有无限售条件股份数量                                股份种类
                                                                厦门金达威集团股份有限公司 2013 半年度报告全文
                                                                                  股份种类         数量
    中牧实业股份有限公司                                                 47,644,120 人民币普通股       47,644,120
    厦门经济特区工程建设公司                                             11,227,308 人民币普通股        11,227,308
    俞蒙                                                                  6,081,400 人民币普通股         6,081,400
    全国社保基金一零八组合                                                3,099,836 人民币普通股         3,099,836招商银行股份有限公司-华富成
                                                                      1,699,931 人民币普通股         1,699,931长趋势股票型证券投资基金
    熊昌友                                                                1,132,000 人民币普通股         1,132,000
    张风                                                                  1,129,700 人民币普通股         1,129,700博时基金公司-农行-中国农业
                                                                       609,407 人民币普通股           609,407银行离退休人员福利负债
    陈振美                                                                 455,629 人民币普通股           455,629
    张帆                                                                   347,677 人民币普通股           347,677前 10 名无限售流通股股东之间,
                                 公司控股股东厦门金达威投资有限公司与上述其他股东之间不存在关联关系,也不属于以及前 10 名无限售流通股股东和
                                 《上市公司收购管理办法》规定的一致行动人;本公司未知其他股东之间是否存在关联前 10 名股东之间关联关系或一致
                                 关系以及是否属于《上市公司股东持股变动信息披露管理办法》中规定的一致行动人。行动的说明参与融资融券业务股东情况说明
                                 不适用(如有)(参见注 4)公司股东在报告期内是否进行约定购回交易□ 适用 √ 不适用三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                                  厦门金达威集团股份有限公司 2013 半年度报告全文
                          第七节董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、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 2012 年年报。二、公司董事、监事、高级管理人员离职和解聘情况
       姓名         担任的职务          类型         日期                             原因
    陈少毅          董事             任期满离任    2013 年 04 月 10 日 董事会届满
    陈瑞琛          董事、副总经理 任期满离任      2013 年 04 月 10 日 董事会届满
    郭达开          监事             任期满离任    2013 年 04 月 10 日 董事会届满
    詹锐            董事             任免          2013 年 04 月 10 日 董事会换届选举
    马国清          董事             任免          2013 年 04 月 10 日 董事会换届选举
    许履中          监事             任免          2013 年 04 月 10 日 董事会换届选举
                                                          厦门金达威集团股份有限公司 2013 半年度报告全文
                                       第八节财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:厦门金达威集团股份有限公司
                                                                                                 单位:元
                  项目                    期末余额                              期初余额流动资产:
    货币资金                                        584,505,796.72                        642,641,713.02
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                          9,373,038.75                         16,662,489.00
    应收账款                                         99,516,087.39                        104,452,981.45
    预付款项                                         39,963,889.28                         10,337,435.50
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                          1,016,008.00                          1,470,364.96
    应收股利
    其他应收款                                        1,783,996.13                           802,280.06
    买入返售金融资产
    存货                                            110,606,119.76                        131,646,258.16
    一年内到期的非流动资产                                5,811.24                             11,622.36
    其他流动资产
    流动资产合计                                         846,770,747.27                        908,025,144.51
                                厦门金达威集团股份有限公司 2013 半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资
    投资性房地产
    固定资产              345,932,477.32                        357,973,679.24
    在建工程              120,583,864.60                         63,621,271.03
    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               17,914,380.01                         18,298,715.95
    开发支出
    商誉
    长期待摊费用                6,517.60
    递延所得税资产          1,871,408.79                          2,007,064.54
    其他非流动资产
    非流动资产合计            486,308,648.32                        441,900,730.76
    资产总计                 1,333,079,395.59                     1,349,925,875.27流动负债:
    短期借款
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据
    应付账款               64,714,551.48                         53,861,542.74
    预收款项                3,229,419.15                          3,143,922.08
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            6,344,771.10                         13,844,283.91
    应交税费                 -393,441.05                          2,074,090.64
                                          厦门金达威集团股份有限公司 2013 半年度报告全文
    应付利息
    应付股利
    其他应付款                         489,448.47                           439,126.78
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                         74,384,749.15                         73,362,966.15非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                   7,150,833.33                          7,413,333.33
    非流动负债合计                        7,150,833.33                          7,413,333.33
    负债合计                             81,535,582.48                         80,776,299.48所有者权益(或股东权益):
    实收资本(或股本)             180,000,000.00                        180,000,000.00
    资本公积                       665,219,411.92                        665,219,411.92
    减:库存股
    专项储备
    盈余公积                        47,728,475.98                         47,728,475.98
    一般风险准备
    未分配利润                     358,595,925.21                        376,201,687.89
    外币报表折算差额
    归属于母公司所有者权益合计         1,251,543,813.11                     1,269,149,575.79
    少数股东权益
    所有者权益(或股东权益)合计       1,251,543,813.11                     1,269,149,575.79负债和所有者权益(或股东权益)总
                                   1,333,079,395.59                     1,349,925,875.27计
                                                               厦门金达威集团股份有限公司 2013 半年度报告全文法定代表人:江斌主管会计工作负责人:马国清会计机构负责人:黄宏芸2、母公司资产负债表编制单位:厦门金达威集团股份有限公司
                                                                                                      单位:元
                 项目                          期末余额                              期初余额流动资产:
    货币资金                                              447,944,991.56                        546,161,637.64
    交易性金融资产
    应收票据                                                9,373,038.75                         16,662,489.00
    应收账款                                               99,516,087.39                        104,452,981.45
    预付款项                                               55,395,453.74                         65,812,119.45
    应收利息                                                 855,462.61                           1,318,070.98
    应收股利
    其他应收款                                              8,694,789.59                          6,966,847.42
    存货                                                   66,910,806.49                         89,883,505.92
    一年内到期的非流动资产                                      5,811.24                             11,622.36
    其他流动资产
    流动资产合计                                              688,696,441.37                        831,269,274.22非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                                          291,007,200.00                        192,007,200.00
    投资性房地产
    固定资产                                              147,068,858.06                        152,927,797.42
    在建工程                                                1,631,533.61                           557,891.74
    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                                               10,454,563.66                         10,653,945.35
    开发支出
    商誉
                                    厦门金达威集团股份有限公司 2013 半年度报告全文
    长期待摊费用
    递延所得税资产              1,231,891.51                          1,374,503.16
    其他非流动资产
    非流动资产合计                451,394,046.84                        357,521,337.67
    资产总计                     1,140,090,488.21                     1,188,790,611.89流动负债:
    短期借款
    交易性金融负债
    应付票据
    应付账款                   25,292,264.81                         25,150,098.91
    预收款项                    3,202,547.10                          3,113,487.71
    应付职工薪酬                5,019,251.12                         10,188,175.30
    应交税费                    -2,078,651.42                         2,010,845.07
    应付利息
    应付股利
    其他应付款                    123,282.99                            118,365.39
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                   31,558,694.60                         40,580,972.38非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债              6,950,833.33                          7,213,333.33
    非流动负债合计                  6,950,833.33                          7,213,333.33
    负债合计                       38,509,527.93                         47,794,305.71所有者权益(或股东权益):
    实收资本(或股本)        180,000,000.00                        180,000,000.00
    资本公积                  666,314,505.01                        666,314,505.01
    减:库存股
    专项储备
                                                                 厦门金达威集团股份有限公司 2013 半年度报告全文
    盈余公积                                               47,728,475.98                           47,728,475.98
    一般风险准备
    未分配利润                                            207,537,979.29                          246,953,325.19
    外币报表折算差额
    所有者权益(或股东权益)合计                              1,101,580,960.28                        1,140,996,306.18负债和所有者权益(或股东权益)总
                                                          1,140,090,488.21                        1,188,790,611.89计法定代表人:江斌主管会计工作负责人:马国清会计机构负责人:黄宏芸3、合并利润表编制单位:厦门金达威集团股份有限公司
                                                                                                          单位:元
                  项目                         本期金额                                上期金额
    一、营业总收入                                             313,439,235.24                          332,877,119.21
    其中:营业收入                                        313,439,235.24                          332,877,119.21
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                             271,770,537.50                          260,800,219.81
    其中:营业成本                                        212,234,861.06                          205,125,335.74
           利息支出
           手续费及佣金支出
           退保金
           赔付支出净额
           提取保险合同准备金净额
           保单红利支出
           分保费用
           营业税金及附加                                    2,698,351.88                            2,402,942.78
           销售费用                                          5,579,096.91                            5,449,031.53
           管理费用                                         51,573,904.39                           54,159,354.74
           财务费用                                          -2,086,259.81                           -7,149,468.82
           资产减值损失                                      1,770,583.07                              813,023.84
    加:公允价值变动收益(损失以―-‖号填列)
                                                               厦门金达威集团股份有限公司 2013 半年度报告全文
            投资收益(损失以―-‖号填列)
            其中:对联营企业和合营企业的投资收益
            汇兑收益(损失以―-‖号填列)
    三、营业利润(亏损以―-‖号填列)                         41,668,697.74                         72,076,899.40
       加:营业外收入                                       2,196,319.78                          3,459,916.60
       减:营业外支出                                        849,714.82                           1,657,419.80
            其中:非流动资产处置损
                                                             304,558.98                            282,385.58失四、利润总额(亏损总额以―-‖号填
                                                           43,015,302.70                         73,879,396.20列)
       减:所得税费用                                       6,621,065.38                         10,004,997.64
    五、净利润(净亏损以―-‖号填列)                         36,394,237.32                         63,874,398.56
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利润                          36,394,237.32                         63,874,398.56
       少数股东损益
    六、每股收益:                                    --                                    --
       (一)基本每股收益                                           0.20                                  0.35
       (二)稀释每股收益                                           0.20                                  0.35七、其他综合收益
    八、综合收益总额                                           36,394,237.32                         63,874,398.56
       归属于母公司所有者的综合收益
                                                           36,394,237.32                         63,874,398.56总额
       归属于少数股东的综合收益总额法定代表人:江斌主管会计工作负责人:马国清会计机构负责人:黄宏芸4、母公司利润表编制单位:厦门金达威集团股份有限公司
                                                                                                      单位:元
                 项目                          本期金额                              上期金额
    一、营业收入                                              325,974,289.44                        332,395,796.29
       减:营业成本                                       271,359,299.43                        236,717,217.81
                                                               厦门金达威集团股份有限公司 2013 半年度报告全文
           营业税金及附加                                   2,399,922.86                          1,721,999.65
           销售费用                                         4,802,246.84                          4,747,502.91
           管理费用                                        30,884,199.65                         37,911,876.66
           财务费用                                        -1,210,490.01                         -7,092,933.74
           资产减值损失                                     1,724,210.40                           807,192.43
       加:公允价值变动收益(损失以―-‖号填列)
           投资收益(损失以―-‖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―-‖号填列)                         16,014,900.27                         57,582,940.57
       加:营业外收入                                       2,194,080.29                          3,403,089.78
       减:营业外支出                                        849,714.82                           1,639,912.31
           其中:非流动资产处置损失                          304,558.98                            282,385.58三、利润总额(亏损总额以―-‖号填
                                                           17,359,265.74                         59,346,118.04列)
       减:所得税费用                                       2,774,611.64                          7,797,864.34
    四、净利润(净亏损以―-‖号填列)                         14,584,654.10                         51,548,253.70
    五、每股收益:                                    --                                    --
       (一)基本每股收益                                           0.08                                  0.29
       (二)稀释每股收益                                           0.08                                  0.29六、其他综合收益
    七、综合收益总额                                           14,584,654.10                         51,548,253.70法定代表人:江斌主管会计工作负责人:马国清会计机构负责人:黄宏芸5、合并现金流量表编制单位:厦门金达威集团股份有限公司
                                                                                                      单位:元
                 项目                          本期金额                              上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                       355,078,346.63                        285,510,655.65
       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
                                         厦门金达威集团股份有限公司 2013 半年度报告全文
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                   4,384,336.99                        13,292,249.56
    收到其他与经营活动有关的现金    10,366,713.92                        16,291,099.78
    经营活动现金流入小计                369,829,397.54                       315,094,004.99
    购买商品、接受劳务支付的现金   181,323,869.09                       175,531,388.07
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                     55,302,116.18                        48,013,510.97金
    支付的各项税费                  15,344,607.86                        19,249,996.18
    支付其他与经营活动有关的现金    30,527,356.02                        33,915,818.86
    经营活动现金流出小计                282,497,949.15                       276,710,714.08
    经营活动产生的现金流量净额           87,331,448.39                        38,383,290.91二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他
                                         29,701.99                         1,012,292.13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                     29,701.99                         1,012,292.13
    购建固定资产、无形资产和其他
                                     87,465,862.18                        42,503,372.12长期资产支付的现金
                                                               厦门金达威集团股份有限公司 2013 半年度报告全文
       投资支付的现金
       质押贷款净增加额
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金
    投资活动现金流出小计                                       87,465,862.18                         42,503,372.12
    投资活动产生的现金流量净额                                -87,436,160.19                        -41,491,079.99三、筹资活动产生的现金流量:
       吸收投资收到的现金
       其中:子公司吸收少数股东投资收到的现金
       取得借款收到的现金                                                                        60,000,000.00
       发行债券收到的现金
       收到其他与筹资活动有关的现金                                                              15,000,000.00
    筹资活动现金流入小计                                                                             75,000,000.00
       偿还债务支付的现金                                                                        79,742,557.00
       分配股利、利润或偿付利息支付
                                                           54,000,000.00                         57,353,254.44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                                       54,000,000.00                        137,095,811.44
    筹资活动产生的现金流量净额                                -54,000,000.00                        -62,095,811.44四、汇率变动对现金及现金等价物的
                                                           -4,031,204.50                           621,335.72影响
    五、现金及现金等价物净增加额                              -58,135,916.30                        -64,582,264.80
       加:期初现金及现金等价物余额                       642,641,713.02                        792,672,645.03
    六、期末现金及现金等价物余额                              584,505,796.72                        728,090,380.23法定代表人:江斌主管会计工作负责人:马国清会计机构负责人:黄宏芸6、母公司现金流量表编制单位:厦门金达威集团股份有限公司
                                                                                                      单位:元
                 项目                          本期金额                              上期金额一、经营活动产生的现金流量:
                                          厦门金达威集团股份有限公司 2013 半年度报告全文
    销售商品、提供劳务收到的现金   338,828,188.91                        284,017,517.87
    收到的税费返还                    4,384,336.99                        13,292,249.56
    收到其他与经营活动有关的现金      7,880,479.72                        34,544,546.32
    经营活动现金流入小计                351,093,005.62                        331,854,313.75
    购买商品、接受劳务支付的现金   229,571,857.10                        228,962,472.11
    支付给职工以及为职工支付的现
                                     32,745,242.71                         32,232,476.98金
    支付的各项税费                    6,873,983.71                         7,399,906.49
    支付其他与经营活动有关的现金    19,616,986.86                         27,332,702.91
    经营活动现金流出小计                288,808,070.38                        295,927,558.49
    经营活动产生的现金流量净额           62,284,935.24                         35,926,755.26二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他
                                           2,899.77                          161,469.08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                       2,899.77                          161,469.08
    购建固定资产、无形资产和其他
                                       3,473,475.36                        14,286,226.33长期资产支付的现金
    投资支付的现金                  99,000,000.00                        160,007,200.00
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                102,473,475.36                        174,293,426.33
    投资活动产生的现金流量净额          -102,470,575.59                      -174,131,957.25三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                                                    60,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金                                          15,000,000.00
    筹资活动现金流入小计                                                       75,000,000.00
    偿还债务支付的现金                                                    70,000,000.00
                                                              厦门金达威集团股份有限公司 2013 半年度报告全文
       分配股利、利润或偿付利息支付
                                                         54,000,000.00                         57,353,254.44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                                     54,000,000.00                        127,353,254.44
    筹资活动产生的现金流量净额                               -54,000,000.00                       -52,353,254.44四、汇率变动对现金及现金等价物的
                                                          -4,031,005.73                          621,291.06影响
    五、现金及现金等价物净增加额                             -98,216,646.08                      -189,937,165.37
       加:期初现金及现金等价物余额                     546,161,637.64                        759,972,785.30
    六、期末现金及现金等价物余额                            447,944,991.56                        570,035,619.93法定代表人:江斌主管会计工作负责人:马国清会计机构负责人:黄宏芸
                                                                                                                          厦门金达威集团股份有限公司 2013 半年度报告全文7、合并所有者权益变动表编制单位:厦门金达威集团股份有限公司本期金额
                                                                                                                                                                 单位:元
                                                                                               本期金额
                                                                     归属于母公司所有者权益
             项目
                                                                                                       一般风险                           少数股东权益   所有者权益合计
                             实收资本(或股本)   资本公积       减:库存股 专项储备    盈余公积                  未分配利润       其他
                                                                                                         准备
    一、上年年末余额                 180,000,000.00 665,219,411.92                         47,728,475.98              376,201,687.89                           1,269,149,575.79
    加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                 180,000,000.00 665,219,411.92                         47,728,475.98              376,201,687.89                           1,269,149,575.79三、本期增减变动金额(减少
                                                                                                                  -17,605,762.68                             -17,605,762.68以―-‖号填列)
    (一)净利润                                                                                                       36,394,237.32                             36,394,237.32(二)其他综合收益
    上述(一)和(二)小计                                                                                             36,394,237.32                             36,394,237.32(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                                                    -54,000,000.00                             -54,000,000.00
                                                                                                                         厦门金达威集团股份有限公司 2013 半年度报告全文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
                                                                                                                 -54,000,000.00                             -54,000,000.00配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                180,000,000.00 665,219,411.92                         47,728,475.98              358,595,925.21                           1,251,543,813.11上年金额
                                                                                                                                                                单位:元
                                                                                              上年金额
                                                                    归属于母公司所有者权益
             项目
                                                                                                      一般风险                           少数股东权益   所有者权益合计
                            实收资本(或股本)   资本公积       减:库存股 专项储备    盈余公积                  未分配利润       其他
                                                                                                        准备
    一、上年年末余额                 90,000,000.00 755,219,411.92                         40,654,970.61              335,584,633.68                           1,221,459,016.21
                                                                                       厦门金达威集团股份有限公司 2013 半年度报告全文
    加:同一控制下企业合并产生的追溯调整
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额              90,000,000.00 755,219,411.92     40,654,970.61   335,584,633.68                          1,221,459,016.21三、本期增减变动金额(减少
                              90,000,000.00   -90,000,000.00                     9,874,398.56                             9,874,398.56以―-‖号填列)
    (一)净利润                                                                    63,874,398.56                            63,874,398.56(二)其他综合收益
    上述(一)和(二)小计                                                          63,874,398.56                            63,874,398.56(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                 -54,000,000.00                            -54,000,000.001.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分
                                                                               -54,000,000.00                            -54,000,000.00配4.其他
    (五)所有者权益内部结转      90,000,000.00   -90,000,000.00
    1.资本公积转增资本(或股     90,000,000.00   -90,000,000.00
                                                                                                                          厦门金达威集团股份有限公司 2013 半年度报告全文本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额               180,000,000.00 665,219,411.92                          40,654,970.61            345,459,032.24                               1,231,333,414.77法定代表人:江斌主管会计工作负责人:马国清会计机构负责人:黄宏芸8、母公司所有者权益变动表编制单位:厦门金达威集团股份有限公司本期金额
                                                                                                                                                                  单位:元
                                                                                               本期金额
              项目
                             实收资本(或股本)         资本公积         减:库存股      专项储备         盈余公积        一般风险准备   未分配利润       所有者权益合计
    一、上年年末余额                       180,000,000.00   666,314,505.01                                    47,728,475.98                  246,953,325.19     1,140,996,306.18
       加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                       180,000,000.00   666,314,505.01                                    47,728,475.98                  246,953,325.19     1,140,996,306.18
                                厦门金达威集团股份有限公司 2013 半年度报告全文三、本期增减变动金额(减少
                                              -39,415,345.90      -39,415,345.90以―-‖号填列)
    (一)净利润                                   14,584,654.10      14,584,654.10(二)其他综合收益
    上述(一)和(二)小计                         14,584,654.10      14,584,654.10(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                -54,000,000.00      -54,000,000.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分配                   -54,000,000.00      -54,000,000.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                                                                                                    厦门金达威集团股份有限公司 2013 半年度报告全文
    四、本期期末余额                     180,000,000.00   666,314,505.01                                47,728,475.98                  207,537,979.29     1,101,580,960.28上年金额
                                                                                                                                                            单位:元
                                                                                         上年金额
              项目
                               实收资本(或股本)     资本公积         减:库存股   专项储备        盈余公积        一般风险准备   未分配利润       所有者权益合计
    一、上年年末余额                      90,000,000.00   756,314,505.01                                40,654,970.61                  237,291,776.91     1,124,261,252.53
       加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                      90,000,000.00   756,314,505.01                                40,654,970.61                  237,291,776.91     1,124,261,252.53三、本期增减变动金额(减少以
                                      90,000,000.00   -90,000,000.00                                                                -2,451,746.30        -2,451,746.30―-‖号填列)
    (一)净利润                                                                                                                        51,548,253.70       51,548,253.70(二)其他综合收益
    上述(一)和(二)小计                                                                                                              51,548,253.70       51,548,253.70(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                                                                     -54,000,000.00       -54,000,000.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分配                                                                                                        -54,000,000.00       -54,000,000.00
                                                                                      厦门金达威集团股份有限公司 2013 半年度报告全文4.其他
    (五)所有者权益内部结转             90,000,000.00   -90,000,000.00
    1.资本公积转增资本(或股本)        90,000,000.00   -90,000,000.002.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                    180,000,000.00   666,314,505.01   40,654,970.61                 234,840,030.61    1,121,809,506.23法定代表人:江斌主管会计工作负责人:马国清会计机构负责人:黄宏芸
                                                                厦门金达威集团股份有限公司 2013 半年度报告全文三、公司基本情况厦门金达威集团股份有限公司(以下简称―公司‖或―本公司‖)原名厦门金达威维生素股份有限公司,系经厦门市经济体制改革委员会厦体改[2001]53号文批准,在原厦门金达威维生素有限公司基础上整体变更设立的股份有限公司,由厦门金达威投资有限公司、中牧实业股份有限公司、厦门经济特区工程建设公司、上海中亿科技投资有限公司、况小平、厦门森地置业有限公司、陈瑞琛等7名股东作为发起人,注册资本为4,678.00万元(每股面值人民币1元)。本公司的实际控制人为江斌。公司的企业法人营业执照号为350200200004396。 2011年10月在深圳证券交易所上市。所属行业为其他食品制造业。公司设立时的股权结构为厦门金达威投资有限公司持有23,436,780股,占股本的50.10%;中牧实业股份有限公司持有13,566,200股,占股本的29.00%;厦门经济特区工程建设公司持有4,678,000股,占股本的10.00%;上海中亿科技投资有限公司持有2,339,000股,占股本的5.00%;况小平持有1,169,500股,占股本的2.50%;厦门森地置业有限公司持有795,260股,占股本的1.70%;陈瑞琛持有795,260股,占股本的1.70%。2004年6月12日,经公司2003年度股东大会批准,公司按照每10股送红股3股的比例实施利润分配。派送红股后,公司总股本由4,678.00万股增加至6,081.40万股。2007年3月25日,厦门森地置业有限公司与厦门金达威投资有限公司签订《股权转让协议》,厦门森地置业有限公司将其所持有的本公司1.70%的股权全部转让给厦门金达威投资有限公司,转让价款为人民币103.3838万元。2007年3月27日,经公司2007年第一次临时股东大会审议通过,公司注册资本由人民币6,081.40万元增加到人民币6,700.00万元,新增注册资本人民币618.60万元全部由股东中牧实业股份有限公司以货币形式按每股4.85元缴纳(每股面值1元)。本次增资后公司的实收股本总额为人民币6,700.00万元。2009年3月23日经厦门市工商行政管理局批准([2009]第2002009031630038号),公司名称变更为厦门金达威集团股份有限公司。2011年10月根据贵公司2010年第一次临时股东大会决议,并经中国证券监督管理委员会以证监许可[2011]1531号《关于核准厦门金达威集团股份有限公司首次公开发行股票的批复》核准,贵公司向社会公开发行人民币普通股(A股)23,000,000股,增加注册资本23,000,000.00元,变更后的注册资本为人民币90,000,000.00元。2012年5月28日根据贵公司2011年度股东大会审议通过的《关于2011年度利润分配的议案》以及2012年第三次股东大会审议通过的《关于增加公司注册资本的议案》和修改后章程的规定,贵公司申请增加注册资本人民币90,000,000.00元,变更后的注册资本人民币180,000,000.00 元。公司主要经营范围:1、生产饲料添加剂(产品名称及有效期见饲料添加剂生产许可证,编号:饲添(2010)0231);2、生产食品添加剂(产品名称及有效期见全国工业产品生产许可证,编号:XK13-217-00038);3、销售维生素类饲料添加剂、食品添加剂;4、生产及销售化学医药原料、有机化工中间体及化工原料、硫酸铵产品(不含须经前置许可的化学品);5、经营各类商品和技术的进出口(不另附进出口商品目录),但国家限定公司经营或禁止进出口商品及技术除外。(以上经营范围涉及许可经营项目的,应在取得有关部门的许可后方可经营。)
                                                               厦门金达威集团股份有限公司 2013 半年度报告全文四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础公司以持续经营为基础,根据实际发生的交易和事项,按照财政部于2006年2月15日颁布的《企业会计准则——基本准则》和38项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释及其他相关规定(以下合称―企业会计准则‖)、以及中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第15 号——财务报告的一般规定》(2010年修订)的披露规定编制财务报表。2、遵循企业会计准则的声明公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了报告期公司的财务状况、经营成果、现金流量等有关信息。3、会计期间自公历1月1日至12月31日止为一个会计年度。4、记账本位币采用人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并本公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。被合并各方采用的会计政策与本公司不一致的,本公司在合并日按照本公司会计政策进行调整,在此基础上按照调整后的账面价值确认。在合并中取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。本公司为进行企业合并而发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费等,于发生时计入当期损益。企业合并中发行权益性证券发生的手续费、佣金等,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。(2)非同一控制下的企业合并本公司在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值计量。公允价值与其账面价值的差额,计入当期损益。本公司在购买日对合并成本进行分配,确认所取得的被购买方各项可辨认资产、负债及或有负债的公允价值。本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,经复核后,计入当期损益。企业合并中取得的被购买方除无形资产外的其他各项资产(不仅限于被购买方原已确认的资产),其所带来的经济利益很可能流入本公司且公允价值能够可靠计量的,单独确认并按公允价值计量;公允价值能够可靠计量的无形资产,单独确认为无形资产并按公允价值计量;取得的被购买方除或有负债以外的其他各项负债,履行有关义务很可能导致经济利益流出本公司且公允价值能够可靠计量的,单独确认并按照公允价值计量;取得的被购买方或有负债,其公允价值能可靠计量的,单独确
                                                               厦门金达威集团股份有限公司 2013 半年度报告全文认为负债并按照公允价值计量。本公司在企业合并中取得的被购买方的可抵扣暂时性差异,在购买日不符合递延所得税资产确认条件的,不予以确认。购买日后12个月内,如取得新的或进一步的信息表明购买日的相关情况已经存在,预期被购买方在购买日可抵扣暂时性差异带来的经济利益能够实现的,确认相关的递延所得税资产,同时减少商誉,商誉不足冲减的,差额部分确认为当期损益;除上述情况以外,确认与企业合并相关的递延所得税资产,计入当期损益。非同一控制下企业合并,购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。6、合并财务报表的编制方法(1)合并财务报表的编制方法本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一致,如子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务报表时,按本公司的会计政策、会计期间进行必要的调整。对于非同一控制下企业合并取得的子公司,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。合并财务报表以本公司及子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由本公司编制。合并财务报表时抵销本公司与各子公司、各子公司相互之间发生的内部交易对合并资产负债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。子公司少数股东应占的权益和损益分别在合并资产负债表中所有者权益项目下和合并利润表中净利润项目下单独列示。子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有份额而形成的余额,冲减少数股东权益。在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的期初数;将子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当期期初至报告期末的现金流量纳入合并现金流量表,同时对比较报表的相关项目进行调整,视同合并后的报告主体在以前期间一直存在。在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表期初数;将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日至报告期末的现金流量纳入合并现金流量表。通过多次交易分步实现非同一控制下企业合并时,对于购买日之前持有的被购买方的股权,本公司按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益。购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。在报告期内,本公司处置子公司,则该子公司期初至处置日的收入、费用、利润纳入合并利润表;该子公司期初至处置日的现金流量纳入合并现金流量表。因处置部分股权投资或其他原因丧失了对原有子公司控制权时,对于处置后的剩余股权投资,本公司按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相关的其他综合收益,在丧失控制权时转为当期投资收益。本公司因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有子公司的可辨认净资产份额之间的差额,以及在不丧失控制权的情况下因部分处置对子公司的股权投资而取得的处置价款与处置长期股权投资相对应享有子公司净资产份额的差额,均调整合并资产负债表中的资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法7、现金及现金等价物的确定标准在编制现金流量表时,将本公司库存现金以及可以随时用于支付的存款确认为现金。将同时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、价值变动风险很小四个条件的投资,确定为现金等价物。
                                                               厦门金达威集团股份有限公司 2013 半年度报告全文8、外币业务和外币报表折算(1)外币业务外币业务采用交易发生业务发生日即期汇率的近似汇率(当月月初的市场汇价中间价)作为折算汇率折合成人民币记账。外币货币性项目余额按资产负债表日即期汇率折算,由此产生的汇兑差额,除属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理外,均计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,由此产生的汇兑差额计入当期损益或资本公积。(2)外币财务报表的折算资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除―未分配利润‖项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率的近似汇率(当月月末的市场汇价中间价)折算。按照上述折算产生的外币财务报表折算差额,在资产负债表所有者权益项目下单独列示。处置境外经营时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币财务报表折算差额,自所有者权益项目转入处置当期损益;部分处置境外经营的,按处置的比例计算处置部分的外币财务报表折算差额,转入处置当期损益。9、金融工具金融工具包括金融资产、金融负债和权益工具。(1)金融工具的分类管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债(和直接指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债);持有至到期投资;应收款项;可供出售金融资产;其他金融负债等。(2)金融工具的确认依据和计量方法(1)以公允价值计量且其变动计入当期损益的金融资产(金融负债)取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。持有期间将取得的利息或现金股利确认为投资收益,年末将公允价值变动计入当期损益。处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。(2)持有至到期投资取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。(3)应收款项公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃市场上有报价的债务工具的债权,包括应收账款、应收票据、预付账款、其他应收款、长期应收款等,以向购货方应收的合同或协议价款作为初始确认金额;
                                                               厦门金达威集团股份有限公司 2013 半年度报告全文具有融资性质的,按其现值进行初始确认。收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。(4)可供出售金融资产取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。持有期间将取得的利息或现金股利确认为投资收益。年末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。(5)其他金融负债按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。(3)金融资产转移的确认依据和计量方法公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1)所转移金融资产的账面价值;(2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:(1)终止确认部分的账面价值;(2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(4)金融负债终止确认条件金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法本公司采用公允价值计量的金融资产和金融负债全部直接参考活跃市场中的报价。
                                                                   厦门金达威集团股份有限公司 2013 半年度报告全文(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法除以公允价值计量且其变动计入当期损益的金融资产外,本公司于资产负债表日对金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。(1)可供出售金融资产的减值准备:期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。可供出售权益工具投资发生的减值损失,不得通过损益转回。(2)持有至到期投资的减值准备:持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
                                                            单项账面金额在 300 万元以上的应收账款或者单项账面金单项金额重大的判断依据或金额标准
                                                            额在 100 万元以上的其他应收款。
                                                            单独进行减值测试,如有客观证据表明已发生减值,按预计
                                                            未来现金流量现值低于其账面价值的差额计提坏账准备,单项金额重大并单项计提坏账准备的计提方法
                                                            计入当期损益。单独测试未发生减值的,将其归入相应组
                                                            合计提坏账准备。(2)按组合计提坏账准备的应收款项
                                按组合计提坏账准备的计
           组合名称                                                            确定组合的依据
                                           提方法
    组合 1                          其他方法                 合并关联方组合
    组合 2                          账龄分析法               除组合 1 以外的其他应收款项组合中,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)                                           2%                                             2%
    1-2 年                                                      10%                                            10%
    2-3 年                                                      30%                                            30%
    3-4 年                                                      50%                                            50%
    4-5 年                                                      80%                                            80%
    5 年以上                                                    100%                                           100%
                                                                 厦门金达威集团股份有限公司 2013 半年度报告全文组合中,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
                    组合名称                                              方法说明
    合并关联方组合                                 由于可回收性不存在风险,不予计提坏账准备(3)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由               对于年末单项金额非重大但存在明显减值迹象的应收款项单独进行减值测试。
                                     如有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值
    坏账准备的计提方法                   的差额,确认减值损失,计提坏账准备。对单独测试未减值的应收款项,按类
                                     似的信用风险特征将其归入相应组合,计提坏账准备。11、存货(1)存货的分类存货分类为:原材料、周转材料、库存商品、在产品等。(2)发出存货的计价方法计价方法:加权平均法(3)存货可变现净值的确定依据及存货跌价准备的计提方法期末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货跌价准备。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。期末按照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;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。除有明确证据表明资产负债表日市场价格异常外,存货项目的可变现净值以资产负债表日市场价格为基础确定。资产负债表日市场价格异常的判断依据为:本期期末存货项目的可变现净值以资产负债表日市场价格为基础确定。
                                                               厦门金达威集团股份有限公司 2013 半年度报告全文(4)存货的盘存制度盘存制度:永续盘存制(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法12、长期股权投资(1)投资成本的确定(1)企业合并形成的长期股权投资同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付合并对价之间的差额,调整资本公积中的股本溢价;资本公积中的股本溢价不足冲减的,调整留存收益。合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。非同一控制下的企业合并:公司按照购买日确定的合并成本作为长期股权投资的初始投资成本。合并成本为购买日购买方为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。购买方为企业合并而发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。通过多次交易分步实现的非同一控制下企业合并,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本。本公司将合并协议约定的或有对价作为企业合并转移对价的一部分,按照其在购买日的公允价值计入企业合并成本。(2)其他方式取得的长期股权投资以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。(2)后续计量及损益确认(1)后续计量公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的差额,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的差额,计入当期损益。被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或承担的部分,调整长期股权投资的账面价值,同时增加或减少资本公积(其他资本公积)。(2)损益确认成本法下,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,公司按照享有被投资单位宣告发放的现金股利或利润确认投资收益。权益法下,在被投资单位账面净利润的基础上考虑:被投资单位与本公司采用的会计政策及会计期间不一致,按本公司的会计政策及会计
                                                               厦门金达威集团股份有限公司 2013 半年度报告全文期间对被投资单位财务报表进行调整;以取得投资时被投资单位固定资产、无形资产的公允价值为基础计提的折旧额或摊销额以及有关资产减值准备金额等对被投资单位净利润的影响;对本公司与联营企业及合营企业之间发生的未实现内部交易予以抵销等事项的适当调整后,确认应享有或应负担被投资单位的净利润或净亏损。在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投资损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,按预计承担的义务确认预计负债,计入当期投资损失。被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。在持有投资期间,被投资单位能够提供合并财务报表的,应当以合并财务报表中的净利润和其他权益变动为基础进行核算。(3)确定对被投资单位具有共同控制、重大影响的依据共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。投资企业与其他方对被投资单位实施共同控制的,被投资单位为其合营企业。重大影响,是指对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。投资企业能够对被投资单位施加重大影响的,被投资单位为其联营企业。(4)减值测试方法及减值准备计提方法重大影响以下的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其减值损失是根据其账面价值与按类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额进行确定。除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。长期股权投资减值损失一经确认,不再转回。13、固定资产(1)固定资产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,并且使用寿命超过一个会计年度的有形资产。固定资产在同时满足下列条件时予以确认:(1)与该固定资产有关的经济利益很可能流入企业;(2)该固定资产的成本能够可靠地计量。(2)各类固定资产的折旧方法固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用寿命和预计净残值率确定折旧率。如固定资产各组成部分的使用寿命不同或者以不同方式为企业提供经济利益,则选择不同折旧率或折旧方法,分别计提折旧。
            类别                  折旧年限(年)          残值率(%)                年折旧率(%)
    房屋及建筑物                10-50 年                                      5% 1.9%-9.5%
    机器设备                    5-15 年                                       5% 6.33%-19%
    电子设备                    5年                                           5% 19%
    运输设备                    10 年                                         5% 9.5%
    其他设备                    5-10 年                                       5% 9.5%-19%
                                                              厦门金达威集团股份有限公司 2013 半年度报告全文(3)固定资产的减值测试方法、减值准备计提方法公司在每期末判断固定资产是否存在可能发生减值的迹象。固定资产存在减值迹象的,估计其可收回金额。可收回金额根据固定资产的公允价值减去处置费用后的净额与固定资产预计未来现金流量的现值两者之间较高者确定。当固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为固定资产减值损失,计入当期损益,同时计提相应的固定资产减值准备。固定资产减值损失确认后,减值固定资产的折旧在未来期间作相应调整,以使该固定资产在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除预计净残值)。固定资产的减值损失一经确认,在以后会计期间不再转回。有迹象表明一项固定资产可能发生减值的,企业以单项固定资产为基础估计其可收回金额。企业难以对单项固定资产的可收回金额进行估计的,以该固定资产所属的资产组为基础确定资产组的可收回金额。14、在建工程(1)在建工程的类别在建工程以立项项目分类核算。(2)在建工程结转为固定资产的标准和时点在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的入账价值。所建造的固定资产在建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。(3)在建工程的减值测试方法、减值准备计提方法公司在每期末判断在建工程是否存在可能发生减值的迹象。在建工程存在减值迹象的,估计其可收回金额。有迹象表明一项在建工程可能发生减值的,企业以单项在建工程为基础估计其可收回金额。企业难以对单项在建工程的可收回金额进行估计的,以该在建工程所属的资产组为基础确定资产组的可收回金额。可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计未来现金流量的现值两者之间较高者确定。当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。在建工程的减值损失一经确认,在以后会计期间不再转回。15、借款费用(1)借款费用资本化的确认原则借款费用,包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。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
                                                               厦门金达威集团股份有限公司 2013 半年度报告全文资性房地产和存货等资产。借款费用同时满足下列条件时开始资本化:(1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;(2)借款费用已经发生;(3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。(2)借款费用资本化期间资本化期间,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。当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或可对外销售的,在该资产整体完工时停止借款费用资本化。(3)暂停资本化期间符合资本化条件的资产在购建或生产过程中发生的非正常中断、且中断时间连续超过3个月的,则借款费用暂停资本化;该项中断如是所购建或生产的符合资本化条件的资产达到预定可使用状态或者可销售状态必要的程序,则借款费用继续资本化。在中断期间发生的借款费用确认为当期损益,直至资产的购建或者生产活动重新开始后借款费用继续资本化。(4)借款费用资本化金额的计算方法对于为购建或者生产符合资本化条件的资产而借入的专门借款,以专门借款当期实际发生的借款费用,减去尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额,来确定借款费用的资本化金额。对于为购建或者生产符合资本化条件的资产而占用的一般借款,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。16、无形资产(1)无形资产的计价方法(1)公司取得无形资产时按成本进行初始计量;外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益;在非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。
                                                                 厦门金达威集团股份有限公司 2013 半年度报告全文(2)后续计量在取得无形资产时分析判断其使用寿命。对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。(2)使用寿命有限的无形资产的使用寿命估计情况每年末,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。经复核,本年末无形资产的使用寿命及摊销方法与以前估计未有不同。
             项目                预计使用寿命                                  依据
    土地使用权               28-50 年
    非专利技术               5-10 年
    软件                     5年(3)使用寿命不确定的无形资产的判断依据每期末,对使用寿命不确定的无形资产的使用寿命进行复核。经复核,该类无形资产的使用寿命仍为不确定。(4)无形资产减值准备的计提对于使用寿命确定的无形资产,如有明显减值迹象的,期末进行减值测试。对于使用寿命不确定的无形资产,每期末进行减值测试。对无形资产进行减值测试,估计其可收回金额。有迹象表明一项无形资产可能发生减值的,公司以单项无形资产为基础估计其可收回金额。公司难以对单项资产的可收回金额进行估计的,以该无形资产所属的资产组为基础确定无形资产组的可收回金额。可收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产预计未来现金流量的现值两者之间较高者确定。当无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。无形资产减值损失确认后,减值无形资产的折耗或者摊销费用在未来期间作相应调整,以使该无形资产在剩余使用寿命内,系统地分摊调整后的无形资产账面价值(扣除预计净残值)。无形资产的减值损失一经确认,在以后会计期间不再转回。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准公司内部研究开发项目的支出分为研究阶段支出和开发阶段支出。研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调查、研究活动的阶段。开发阶段:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。(6)内部研究开发项目支出的核算内部研究开发项目开发阶段的支出,同时满足下列条件时确认为无形资产:(1)完成该无形资产以使其能够使用或出售在技术上具有可行性;
                                                               厦门金达威集团股份有限公司 2013 半年度报告全文(2)具有完成该无形资产并使用或出售的意图;(3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能够证明其有用性;(4)有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5)归属于该无形资产开发阶段的支出能够可靠地计量。开发阶段的支出,若不满足上列条件的,于发生时计入当期损益。研究阶段的支出,在发生时计入当期损益。17、长期待摊费用长期待摊费用为已经发生但应由本期和以后各期负担的分摊期限在一年以上的各项费用。1、摊销方法长期待摊费用在受益期内平均摊销2、摊销年限
                       项   目                                              摊销年限
    租入固定资产改良支出                                                                                     5年18、收入(1)销售商品收入确认时间的具体判断标准(1)销售商品收入确认和计量的总体原则公司已将商品所有权上的主要风险和报酬转移给购买方;公司既没有保留与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入实现。(2)本公司销售商品收入确认的确认标准及收入确认时间的具体判断标准:公司国内销售产品收入以发出库存商品后收到购货方确认收货的确认函为确认收入的依据,收到收货确认函时确认销售收入。公司出口贸易收入以海关审批返回的出口报关单为确认收入的依据,按出口批次取得海关出口报关单或电子口岸相关出口信息时确认销售收入。(3)本公司销售商品收入所采用的会计政策与同行业其他上市公司不存在显著差别。19、政府补助(1)类型政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产。分为与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法与购建固定资产、无形资产等长期资产相关的政府补助,确认为递延收益,按照所建造或购买的资产使用年限分期计入营业外收入;与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业已发生的相关费用或损失的,取得时直接计入当期营业外收入。
                                                              厦门金达威集团股份有限公司 2013 半年度报告全文20、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据对于可抵扣暂时性差异确认递延所得税资产,以未来期间很可能取得的用来抵扣可抵扣暂时性差异的应纳税所得额为限。不确认递延所得税资产或递延所得税负债的特殊情况包括:商誉的初始确认;除企业合并以外的发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的其他交易或事项。当拥有以净额结算的法定权利,且意图以净额结算或取得资产、清偿负债同时进行时,当期所得税资产及当期所得税负债以抵销后的净额列报。当拥有以净额结算当期所得税资产及当期所得税负债的法定权利,且递延所得税资产及递延所得税负债是与同一税收征管部门对同一纳税主体征收的所得税相关或者是对不同的纳税主体相关,但在未来每一具有重要性的递延所得税资产及负债转回的期间内,涉及的纳税主体意图以净额结算当期所得税资产和负债或是同时取得资产、清偿负债时,递延所得税资产及递延所得税负债以抵销后的净额列报。(2)确认递延所得税负债的依据对于应纳税暂时性差异,除特殊情况外,确认递延所得税负债。不确认递延所得税资产或递延所得税负债的特殊情况包括:商誉的初始确认;除企业合并以外的发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的其他交易或事项。当拥有以净额结算的法定权利,且意图以净额结算或取得资产、清偿负债同时进行时,当期所得税资产及当期所得税负债以抵销后的净额列报。当拥有以净额结算当期所得税资产及当期所得税负债的法定权利,且递延所得税资产及递延所得税负债是与同一税收征管部门对同一纳税主体征收的所得税相关或者是对不同的纳税主体相关,但在未来每一具有重要性的递延所得税资产及负债转回的期间内,涉及的纳税主体意图以净额结算当期所得税资产和负债或是同时取得资产、清偿负债时,递延所得税资产及递延所得税负债以抵销后的净额列报。21、经营租赁、融资租赁(1)经营租赁会计处理(1)公司租入资产所支付的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,计入当期费用。公司支付的与租赁交易相关的初始直接费用,计入当期费用。资产出租方承担了应由公司承担的与租赁相关的费用时,公司将该部分费用从租金总额中扣除,按扣除后的租金费用在租赁期内分摊,计入当期费用。(2)公司出租资产所收取的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,确认为租赁收入。公司支付的与租赁交易相关的初始直接费用,计入当期费用;如金额较大的,则予以资本化,在整个租赁期间内按照与租赁收入确认相同的基础分期计入当期收益。公司承担了应由承租方承担的与租赁相关的费用时,公司将该部分费用从租金收入总额中扣除,按扣除后的租金费用在租赁期内分配。22、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否本报告期主要会计政策、会计估计未发生变更。
                                                                 厦门金达威集团股份有限公司 2013 半年度报告全文(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否23、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否本报告期未发现前期会计差错。(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否五、税项1、公司主要税种和税率
                  税种                               计税依据                             税率
                                        按税法规定的销售货物和应税劳务收
                                        入为基础计算销项税额,在扣除当期允
    增值税                                                                       17%、15%、13%、9%、6%
                                        许抵扣的进项税额后,差额部分为应交
                                        增值税
    城市维护建设税                          按实际缴纳的增值税计征               7%
    企业所得税                              按应纳税所得额计征                   15%各分公司、分厂执行的所得税税率(1)子公司内蒙古金达威药业有限公司
          税 种                                     计税依据                                     税率(%)
    营业税                   按税法规定的应税劳务收入为基础计算                                        5
    增值税                   按税法规定的销售货物和应税劳务收入为基础计算销项税额,在扣除当            17
                                                              厦门金达威集团股份有限公司 2013 半年度报告全文
                       期允许抵扣的进项税额后,差额部分为应交增值税
    城市维护建设税         按实际缴纳的增值税计征                                                   5
    企业所得税             按应纳税所得额计征                                                      15(2)子公司厦门鑫达威国际贸易有限公司
         税 种                                     计税依据                                  税率(%)
    增值税                 按税法规定的销售货物和应税劳务收入为基础计算销项税额,在扣除当          17
                       期允许抵扣的进项税额后,差额部分为应交增值税
    城市维护建设税         按实际缴纳的增值税计征                                                   7
    企业所得税             按应纳税所得额计征                                                      25(3)子公司厦门金达威生物科技有限公司
         税 种                                     计税依据                                  税率(%)
    增值税                 按税法规定计算的销售货物和应税劳务收入为基础计算销项税额,在扣          17
                       除当期允许抵扣的进项税额后,差额部分为应交增值税
    城市维护建设税         按实际缴纳的增值税计征                                                   7
    企业所得税             按应纳税所得额计征                                                      252、税收优惠及批文(1)母公司本公司2011年被继续认定为高新技术企业,根据《中华人民共和国企业所得税法》及相关规定,公司2013年企业所得税减按15%计征。(2)子公司内蒙古金达威药业有限公司公司根据2012年12月21日内蒙古自治区发展和改革委员会(内发改西开函[2012]775号)《关于确认内蒙古金达威药业有限公司主营业务符合国家鼓励类产业企业的复函》、财政部、国家税务总局、海关总署(财税[2011]58号)《关于深入实施西部大开发战略有关税收政策问题的通知》和(国家税务总局公告2012年12号)《国家税务总局关于深入实施西部大开发战略有关企业所得税问题的公告》的相关规定,公司2013年所得税减按15%计征。六、企业合并及合并财务报表
                                                                                                                         厦门金达威集团股份有限公司 2013 半年度报告全文1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                                                                单位:元
                                                                                     实质上构成                              少数股东权益   从母公司所有者权益冲减子公司
                                                                                                           表决 是否 少数
             子公司   注册   业务性                                 期末实际投资     对子公司净   持股比                     中用于冲减少   少数股东分担的本期亏损超过少
    子公司全称                               注册资本     经营范围                                             权比 合并 股东
              类型     地      质                                        额          投资的其他   例(%)                      数股东损益的   数股东在该子公司年初所有者权
                                                                                                           例(%) 报表 权益
                                                                                     项目余额                                    金额          益中所享有份额后的余额
                                                     医药原料、食内蒙古金达
             全资子 内蒙                             品、饲料添加
    威药业有限                   制造业 289,000,000.00                  289,007,200.00                 100% 100% 是
             公司     古                             剂生产销售公司
                                                     等
                                                     经营各类商
                                                     品和技术的厦门鑫达威
             全资子                                  进出口、批发
    国际贸易有            厦门   贸易     1,000,000.00                    1,000,000.00                 100% 100% 是
             公司                                    零售饲料、饲限公司
                                                     料添加剂、化
                                                     学原料
                                                     生物制品研
    厦门金达威                                           发、化妆品销
             全资子
    生物科技有            厦门   贸易     1,000,000.00   售、经营各类     1,000,000.00                 100% 100% 是
             公司
    限公司                                               商品和技术
                                                     的进出口通过设立或投资等方式取得的子公司的其他说明无
                                                                    厦门金达威集团股份有限公司 2013 半年度报告全文2、合并范围发生变更的说明合并报表范围发生变更说明与上期相比,本报告期合并范围未发生变化。□ 适用 √ 不适用七、合并财务报表主要项目注释1、货币资金
                                                                                                                  单位:元
                                          期末数                                           期初数
          项目
                           外币金额       折算率     人民币金额         外币金额          折算率        人民币金额
    现金:                         --            --             9,745.41         --              --                    9,260.33
    人民币                        --            --             9,745.41         --              --                    9,260.33
    银行存款:                    --            --       584,496,051.31         --              --              642,632,452.19
    人民币                        --            --       573,969,370.55         --              --              614,788,274.37
    美元                       1,700,748.05     6.1787    10,508,411.97      4,429,823.61       6.2855           27,843,656.31
    欧元                           2,268.40     8.0536        18,268.79              62.70      8.3176                 521.51
    其他货币资金:                --            --                              --              --                        0.50
    美元                                                                               0.08     6.2855                    0.50
    合计                          --            --       584,505,796.72         --              --              642,641,713.02如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明无2、应收票据(1)应收票据的分类
                                                                                                                  单位:元
                    种类                                   期末数                                  期初数
    银行承兑汇票                                                        9,373,038.75                             16,662,489.00
    合计                                                                9,373,038.75                             16,662,489.00(2)期末已质押的应收票据情况无
                                                                        厦门金达威集团股份有限公司 2013 半年度报告全文(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况无公司已经背书给其他方但尚未到期的票据
                                                                                                               单位:元
         出票单位             出票日期                  到期日                    金额                  备注
    美泰科技(青岛)有限                                                                                     --
                       2013 年 01 月 28 日      2013 年 07 月 24 日                   770,000.00公司
    无锡大江中盛生物科技                                                                                     --
                       2013 年 01 月 22 日      2013 年 07 月 22 日                   700,000.00有限公司
    美泰科技(青岛)有限                                                                                     --
                       2013 年 03 月 22 日      2013 年 09 月 22 日                   690,000.00公司
    浙江省化工进出口有限                                                                                     --
                       2013 年 05 月 10 日      2013 年 08 月 08 日                   570,000.00公司
    常州市良友农牧饲料有                                                                                     --
                       2013 年 02 月 17 日      2013 年 08 月 17 日                   500,000.00限公司
    合计                              --                       --                       3,230,000.00         --说明无已贴现或质押的商业承兑票据的说明无3、应收利息(1)应收利息
                                                                                                               单位:元
           项目               期初数                 本期增加                 本期减少                期末数
    定期存款利息                     1,470,364.96            5,715,307.05             6,169,664.01            1,016,008.00
    合计                             1,470,364.96            5,715,307.05             6,169,664.01            1,016,008.00(2)逾期利息无(3)应收利息的说明期末应收利息中无持本公司5%以上(含5%)表决权股份的股东单位欠款。
                                                                                 厦门金达威集团股份有限公司 2013 半年度报告全文4、应收账款(1)应收账款按种类披露
                                                                                                                                     单位:元
                                                期末数                                                       期初数
       种类                账面余额                         坏账准备                    账面余额                         坏账准备
                        金额         比例(%)              金额        比例(%)         金额           比例(%)          金额      比例(%)按组合计提坏账准备的应收账款
    账龄组合            102,007,010.86          100%       2,490,923.47        2.44% 107,040,848.88       100%       2,587,867.43          2.42%合并关联方
    组合小计            102,007,010.86          100%       2,490,923.47        2.44% 107,040,848.88       100%       2,587,867.43          2.42%
    合计                102,007,010.86         --          2,490,923.47        --     107,040,848.88       --        2,587,867.43         --应收账款种类的说明无期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                     单位:元
                                                 期末数                                                       期初数
       账龄                      账面余额                                                         账面余额
                                                                 坏账准备                                                    坏账准备
                          金额                  比例(%)                                  金额                比例(%)1 年以内
    其中:                      --                    --                  --                     --                 --              --
    1 年以内小计            101,113,721.49            99.12%              2,022,274.43    106,125,445.45           99.14%         2,122,508.91
    1至2年                         39,395.08           0.04%                   3,939.51          74,875.08          0.07%                7,487.51
    2至3年                         25,000.00           0.03%                   7,500.00
    3至4年                      686,353.00             0.67%               343,176.50         715,172.25            0.67%           357,586.13
    4至5年                      142,541.29             0.14%               114,033.03         125,356.10            0.12%           100,284.88
    合计                    102,007,010.86            --                  2,490,923.47    107,040,848.88            --            2,587,867.43组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用
                                                                       厦门金达威集团股份有限公司 2013 半年度报告全文(2)本报告期转回或收回的应收账款情况无(3)本报告期实际核销的应收账款情况无(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                    单位:元
                                                   期末数                                         期初数
             单位名称
                                        账面余额            计提坏账金额             账面余额              计提坏账金额
    中牧实业股份有限公司                       1,077,800.00            21,556.00                476,000.00              9,520.00
    合计                                       1,077,800.00            21,556.00                476,000.00              9,520.00(5)应收账款中金额前五名单位情况
                                                                                                                    单位:元
                                                                                                    占应收账款总额的比例
         单位名称           与本公司关系                    金额                     年限
                                                                                                              (%)
    第一名                  非关联方                            30,517,195.55 一年以内                                   29.92%
    第二名                  非关联方                            29,063,679.35 一年以内                                   28.49%
    第三名                  非关联方                             9,169,900.00 一年以内                                    8.99%
    第四名                  非关联方                             3,833,072.00 一年以内                                    3.76%
    第五名                  非关联方                             2,279,940.30 一年以内                                    2.24%
    合计                               --                       74,863,787.20             --                             73.40%(6)应收关联方账款情况无(7)终止确认的应收款项情况无(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额无
                                                                            厦门金达威集团股份有限公司 2013 半年度报告全文5、其他应收款(1)其他应收款按种类披露
                                                                                                                               单位:元
                                               期末数                                                   期初数
           种类              账面余额                      坏账准备                    账面余额                     坏账准备
                          金额         比例(%)           金额     比例(%)          金额          比例(%)          金额        比例(%)按组合计提坏账准备的其他应收款
    账龄组合               2,009,830.86       100%      225,834.73     11.24%         992,903.21        100%         190,623.15     19.20%合并关联方
    组合小计               2,009,830.86       100%      225,834.73     11.24%         992,903.21        100%         190,623.15     19.20%
    合计                   2,009,830.86       --        225,834.73         --         992,903.21       --            190,623.15         --其他应收款种类的说明无期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                               单位:元
                                               期末数                                                    期初数
                                 账面余额                                                  账面余额
           账龄
                                                  比例          坏账准备                                比例             坏账准备
                              金额                                                        金额
                                                   (%)                                                   (%)1 年以内其中:
    1 年以内小计                     1,748,831.77 87.02%                  34,976.64           679,529.57 68.44%                   13,590.60
    1至2年                                25,490.00    1.27%               2,549.00            85,800.00    8.64%                  8,580.00
    2至3年                                33,000.00    1.64%               9,900.00            34,600.00    3.49%                 10,380.00
    3至4年                                29,800.00    1.48%              14,900.00            41,000.00    4.13%                 20,500.00
    4至5年                                46,000.00    2.29%              36,800.00            72,005.46    7.25%                 57,604.37
    5 年以上                          126,709.09        6.3%          126,709.09               79,968.18    8.05%                 79,968.18
    合计                             2,009,830.86       --            225,834.73              992,903.21       --               190,623.15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
                                                                厦门金达威集团股份有限公司 2013 半年度报告全文期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况无(3)本报告期实际核销的其他应收款情况无(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况无(5)金额较大的其他应收款的性质或内容无(6)其他应收款金额前五名单位情况
                                                                                                       单位:元
                                                                                        占其他应收款总额的比
         单位名称        与本公司关系                金额                     年限
                                                                                               例(%)
    第一名               非关联方                           544,215.00 1 年以内                            27.08%
    第二名               非关联方                           223,536.57 1 年以内                            11.12%
    第三名               非关联方                           186,233.63 1 年以内                             9.27%
    第四名               非关联方                           178,240.00 1 年以内                             8.87%
    第五名               非关联方                           125,000.00 1 年以内、4-5 年                     6.22%
           合计                 --                    1,257,225.20             --                      62.56%(7)其他应收关联方账款情况无(8)终止确认的其他应收款项情况无(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额无
                                                                     厦门金达威集团股份有限公司 2013 半年度报告全文6、预付款项(1)预付款项按账龄列示
                                                                                                                       单位:元
                                     期末数                                                     期初数
       账龄
                            金额                        比例(%)                        金额                     比例(%)
    1 年以内                                38,832,795.94       97.18%                                 9,835,525.76        95.14%
    1至2年                                    492,562.36         1.23%                                  501,909.74          4.86%
    2至3年                                    375,409.45         0.93%
    3 年以上                                  263,121.53         0.66%
    合计                                    39,963,889.28       --                                    10,337,435.50        --预付款项账龄的说明无(2)预付款项金额前五名单位情况
                                                                                                                       单位:元
         单位名称        与本公司关系                    金额                      时间                    未结算原因
    第一名               非关联方                              6,531,660.00 一年以内                     预付设备款
    第二名               非关联方                              5,469,930.00 一年以内                     预付设备款
    第三名               非关联方                              3,811,320.00 一年以内                     预付设备款
    第四名               非关联方                              2,018,250.00 一年以内                     预付设备款
    第五名               非关联方                              1,624,245.00 一年以内                     预付设备款
    合计                            --                        19,455,405.00             --                            --预付款项主要单位的说明无(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况无(4)预付款项的说明无
                                                                           厦门金达威集团股份有限公司 2013 半年度报告全文7、存货(1)存货分类
                                                                                                                        单位:元
                                           期末数                                                   期初数
            项目
                          账面余额         跌价准备        账面价值           账面余额          跌价准备           账面价值
    原材料                     35,294,561.10   1,703,290.12   33,591,270.98      49,177,260.10      2,351,933.46       46,825,326.64
    在产品                     45,983,623.53   4,397,396.39   41,586,227.14      60,643,079.13      5,052,945.47       55,590,133.66
    库存商品                   25,340,183.61   1,058,809.58   24,281,374.03      15,475,097.90           597,256.42    14,877,841.48
    周转材料                   11,147,247.61                   11,147,247.61     14,352,956.38                         14,352,956.38
    合计                      117,765,615.85   7,159,496.09   110,606,119.76    139,648,393.51      8,002,135.35      131,646,258.16(2)存货跌价准备
                                                                                                                        单位:元
                                                                                本期减少
        存货种类           期初账面余额         本期计提额                                                    期末账面余额
                                                                       转回                  转销
    原材料                         2,351,933.46           15,688.65            89,431.08         574,900.91             1,703,290.12
    在产品                         5,052,945.47                                                  655,549.08             4,397,396.39
    库存商品                         597,256.42         1,906,057.88                           1,444,504.72             1,058,809.58
    合     计                      8,002,135.35         1,921,746.53           89,431.08       2,674,954.71             7,159,496.09(3)存货跌价准备情况
                                                               本期转回存货跌价准备的原             本期转回金额占该项存货期
                   项目           计提存货跌价准备的依据
                                                                              因                       末余额的比例(%)
                                折算产成品成本高于市价、生
    原材料                                                        原材料市价回升                                              0.27%
                                产中不需用且成本高于市价
    库存商品                        成本高于市价
    在产品                          折算产成品成本高于市价存货的说明无8、固定资产(1)固定资产情况
                                                                                                                        单位:元
                                                                    厦门金达威集团股份有限公司 2013 半年度报告全文
           项目            期初账面余额                 本期增加                   本期减少         期末账面余额
    一、账面原值合计:          549,385,228.52                          6,958,108.34     1,551,839.44    554,791,497.42
    其中:房屋及建筑物          163,739,463.17                           996,167.98                      164,746,931.15
       机器设备             349,277,331.51                          3,201,394.02     1,378,193.45    351,089,232.08
       运输工具              13,046,204.11                           785,868.36         64,155.00     13,804,686.36
    电子设备                     13,135,522.50                          1,450,110.15        91,191.63     14,467,970.13
    办公设备                      6,850,113.25                           102,967.34          9,325.00      6,935,757.59
    其他                          3,336,593.98                           421,600.49          8,974.36      3,746,920.11
            --             期初账面余额      本期新增          本期计提            本期减少         本期期末余额
    二、累计折旧合计:          188,934,972.29                         18,666,423.68     1,218,952.86    206,382,443.11
    其中:房屋及建筑物           27,358,533.73                          2,787,838.84                      30,146,372.57
       机器设备             145,693,252.99                         13,774,724.82     1,105,802.03    157,759,996.66
       运输工具               4,174,304.27                           617,167.69         60,947.25      5,351,243.72
    电子设备                      6,374,562.13                           869,451.34         43,625.37      7,184,270.72
    办公设备                      3,339,683.94                           460,609.34          8,578.21      3,791,477.56
    其他                          1,994,635.23                           156,631.65                        2,149,081.88
            --             期初账面余额                                --                           本期期末余额
    三、固定资产账面净值合计    360,450,256.23                             --                            348,409,054.31
    其中:房屋及建筑物          136,380,929.44                             --                            134,600,558.58
       机器设备             203,584,078.52                             --                            193,329,235.42
       运输工具               8,871,899.84                             --                              8,453,442.64
    电子设备                      6,760,960.37                             --                              7,283,699.41
    办公设备                      3,510,429.31                             --                              3,144,280.03
    其他                          1,341,958.75                             --                              1,597,838.23
    四、减值准备合计              2,476,576.99                             --                              2,476,576.99其中:房屋及建筑物
       机器设备               2,476,576.99                             --                              2,476,576.99
    电子设备                                                               --
    办公设备                                                               --
    其他                                                                   --
    五、固定资产账面价值合计    357,973,679.24                             --                            345,932,477.32
    其中:房屋及建筑物          136,380,929.44                             --                            134,600,558.58
       机器设备             201,107,501.53                             --                            190,852,658.43
       运输工具               8,871,899.84                             --                              8,453,442.64
                                                                       厦门金达威集团股份有限公司 2013 半年度报告全文
    电子设备                        6,760,960.37                               --                                   7,283,699.41
    办公设备                        3,510,429.31                               --                                   3,144,280.03
    其他                            1,341,958.75                               --                                   1,597,838.23本期折旧额 18,666,423.68 元;本期由在建工程转入固定资产原价为 951,250.10 元。(2)暂时闲置的固定资产情况
                                                                                                                       单位:元
       项目              账面原值              累计折旧            减值准备                账面净值             备注
    机器设备                  29,414,500.26         17,612,325.09        2,469,800.77            9,332,374.40 胆固醇车间
    电子设备                     25,200.00             23,940.00                                    1,260.00 胆固醇车间
    办公设备                       4,900.00              4,655.00                                     245.00 胆固醇车间
    其他                           8,824.00              8,382.80                                     441.20 胆固醇车间(3)通过融资租赁租入的固定资产无(4)通过经营租赁租出的固定资产无(5)期末持有待售的固定资产情况无(6)未办妥产权证书的固定资产情况
                  项目                              未办妥产权证书原因                         预计办结产权证书时间
    房屋                                      上年及本年新增房屋,产权正在准备办理        2013 年度固定资产说明无9、在建工程(1)在建工程情况
                                                                                                                       单位:元
                                                期末数                                            期初数
           项目
                              账面余额         减值准备         账面价值        账面余额        减值准备       账面价值
                                                厦门金达威集团股份有限公司 2013 半年度报告全文
    A 车间技改               19,612.20       19,612.20      96,050.94                   96,050.94
    C 车间技改             944,647.51       944,647.51
    D 车间技改             292,914.91       292,914.91     461,840.80                  461,840.80
    研发中心项目           374,358.99       374,358.99
    子公司 H 车间技改     1,513,667.93     1,513,667.93   1,454,658.84                1,454,658.84
    子公司 J 车间技改                                      432,624.81                  432,624.81
    公用车间技改             55,340.44       55,340.44
    DHA 项目             48,488,254.30    48,488,254.30 28,909,099.82                28,909,099.82
    ARA 项目             55,300,549.16    55,300,549.16 32,259,060.54                32,259,060.54
    辅酶 Q10 扩产        13,502,630.31    13,502,630.31
    旧宿舍改造               91,888.85       91,888.85       7,935.28                     7,935.28
    合计                120,583,864.60   120,583,864.60 63,621,271.03                63,621,271.03
                                                                                                                                    厦门金达威集团股份有限公司 2013 半年度报告全文(2)重大在建工程项目变动情况
                                                                                                                                                                         单位:元
                                                            转入固   其他   工程投入占                       利息资本化 其中:本期利息资 本期利息资
    项目名称        预算数        期初数    本期增加                                        工程进度                                                    资金来源      期末数
                                                            定资产   减少 预算比例(%)                        累计金额       本化金额        本化率(%)微生物发酵法年产 350 吨二十
                   65,005,000.00            19,579,154.48     --      --        83.15%          74.59%           --            --               --      募集资金      48,488,254.30二碳六烯酸(DHA)项目微生物发酵法年产 250 吨花生
                   75,002,200.00            23,041,488.62     --      --        86.06%               73.73       --            --               --      募集资金      55,300,549.16四烯酸(ARA)项目
    辅酶 Q10 扩产      90,000,000.00            13,502,630.31     --      --             9.85%           15.00       --            --               --      募集资金      13,502,630.31
    合计              230,007,200.00            56,123,273.41     --      --        --              --               --            --               --          --       117,291,433.77在建工程项目变动情况的说明无
                                                                   厦门金达威集团股份有限公司 2013 半年度报告全文(3)在建工程减值准备无(4)重大在建工程的工程进度情况
                 项目                               工程进度                                备注微生物发酵法年产 350 吨二十二碳六烯
                                       建设中,2013 年即将完工                               --酸(DHA)项目微生物发酵法年产 250 吨花生四烯酸
                                       建设中,2013 年即将完工                               --(ARA)项目
    辅酶 Q10 扩产                          建设中,2014 年即将完工                               --(5)在建工程的说明期末无用于抵押或担保的在建工程10、无形资产(1)无形资产情况
                                                                                                           单位:元
          项目               期初账面余额             本期增加              本期减少              期末账面余额
    一、账面原值合计                    23,724,018.78                                                     23,724,018.78
    (1)土地使用权                       22,122,057.24                                                     22,122,057.24
    (2)非专利技术                        1,482,700.00                                                      1,482,700.00
    (3)财务软件                            78,461.54                                                         78,461.54
    (4)其他软件                            40,800.00                                                         40,800.00
    二、累计摊销合计                     5,425,302.83          384,335.94                                  5,809,638.77
    (1)土地使用权                        4,190,825.92          305,294.09                                  4,496,120.01
    (2)非专利技术                        1,186,160.58           74,135.04                                  1,260,295.62
    (3)财务软件                              8,500.04              3,923.10                                  12,423.14
    (4)其他软件                            39,816.29                 983.71                                  40,800.00
    三、无形资产账面净值合计            18,298,715.95          -384,335.94                                17,914,380.01
    (1)土地使用权                       17,931,231.32                                                     17,625,937.23
    (2)非专利技术                         296,539.42                                                        222,404.38
    (3)财务软件                            69,961.50                                                         66,038.40
    (4)其他软件                               983.71                                                                 0.00
                                                                    厦门金达威集团股份有限公司 2013 半年度报告全文(1)土地使用权(2)非专利技术(3)财务软件(4)其他软件
    无形资产账面价值合计              18,298,715.95              -384,335.94                              17,914,380.01
    (1)土地使用权                     17,931,231.32                                                       17,625,937.23
    (2)非专利技术                       296,539.42                                                          222,404.38
    (3)财务软件                          69,961.50                                                           66,038.40
    (4)其他软件                              983.71本期摊销额 384,335.94 元。(2)公司开发项目支出无11、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                           单位:元
                    项目                                 期末数                              期初数递延所得税资产:
    资产减值准备                                                         1,852,924.68                      1,988,580.43
    固定资产折旧                                                               18,484.11                      18,484.11
    小计                                                                 1,871,408.79                      2,007,064.54递延所得税负债:未确认递延所得税资产明细无未确认递延所得税资产的可抵扣亏损将于以下年度到期无应纳税差异和可抵扣差异项目明细无12、资产减值准备明细
                                                                                                           单位:元
           项目              期初账面余额         本期增加                      本期减少          期末账面余额
                                                                  厦门金达威集团股份有限公司 2013 半年度报告全文
                                                                     转回           转销
    一、坏账准备                  2,778,490.58          258,198.64        319,931.02                         2,716,758.20
    二、存货跌价准备              8,002,135.35      1,921,746.53           89,431.08   2,674,954.71          7,159,496.09
    七、固定资产减值准备          2,476,576.99                                                               2,476,576.99
    合计                         13,257,202.92      2,179,945.17          409,362.10   2,674,954.71         12,352,831.28资产减值明细情况的说明无13、应付账款(1)应付账款情况
                                                                                                             单位:元
                      项目                             期末数                              期初数
    1 年以内(含 1 年)                                              39,196,648.34                          33,978,458.24
    1-2 年(含 2 年)                                                18,615,663.69                          13,337,442.19
    2-3 年(含 3 年)                                                  821,367.32                            3,159,670.69
    3 年以上                                                          6,080,872.13                           3,385,971.62
    合计                                                             64,714,551.48                          53,861,542.74(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项无(3)账龄超过一年的大额应付账款情况的说明
               单位名称                  期末余额                   未结算原因                    备注
    第一名                                       3,923,096.53            工程款                       --
    第二名                                       3,680,136.14            工程款                       --
    第三名                                        983,269.92             设备款                       --
    第四名                                        856,998.00             工程款                       --
    第五名                                        583,806.00             设备款                       --
                 合计                        10,027,306.59               --                        --14、预收账款(1)预收账款情况
                                                                                                             单位:元
                                                                    厦门金达威集团股份有限公司 2013 半年度报告全文
                      项目                                 期末数                                  期初数
    1 年以内(含 1 年)                                                 3,212,814.36                             3,128,417.19
    1-2 年(含 2 年)                                                       1,500.00                                 6,578.80
    2-3 年(含 3 年)                                                       9,418.69
    3 年以上                                                                5,686.10                                 8,926.09
    合计                                                                3,229,419.15                             3,143,922.08(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项无(3)账龄超过一年的大额预收账款情况的说明无15、应付职工薪酬
                                                                                                                 单位:元
         项目           期初账面余额            本期增加                   本期减少                  期末账面余额一、工资、奖金、津
                              12,418,012.56        38,569,349.34                   45,706,376.18             5,280,985.72贴和补贴
    二、职工福利费                                      3,616,695.06                    3,616,695.06
    三、社会保险费                                      4,209,937.61                    4,493,242.10              -283,304.49
    四、住房公积金                    50,904.00           894,210.00                     794,298.00                150,816.00
    六、其他                        1,375,367.35          700,469.52                     879,563.00              1,196,273.87工会经费和职工教
                                1,375,367.35          391,109.52                     570,203.00              1,196,273.87育经费
    企业年金                                              309,360.00                     309,360.00
    合计                          13,844,283.91        47,990,661.53                   55,490,174.34             6,344,771.10应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 1,196,273.87 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。应付职工薪酬预计发放时间、金额等安排预计于 2014 年 1 月份前发放。16、应交税费
                                                                                                                 单位:元
                       项目                                  期末数                                 期初数
    增值税                                                                 -4,173,732.74                         -3,192,377.08
                                                                厦门金达威集团股份有限公司 2013 半年度报告全文
    企业所得税                                                          2,845,314.48                   3,693,242.81
    个人所得税                                                           370,963.06                      99,825.20
    城市维护建设税                                                       312,900.48                     187,595.58
    土地使用税                                                                                          302,561.28
    房产税                                                                                              849,245.99
    教育费附加                                                           175,223.78                      80,398.12
    地方教育费附加                                                        50,273.57                      53,598.74
    水利建设基金                                                          25,616.32
    合计                                                                -393,441.05                    2,074,090.64应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程不适用17、其他应付款(1)其他应付款情况
                                                                                                       单位:元
                      项目                             期末数                             期初数
    1 年以内(含 1 年)                                                 457,448.47                      359,704.37
    1-2 年(含 2 年)                                                         0.00                       17,709.72
    2-3 年(含 3 年)                                                         0.00                       17,859.99
    3 年以上                                                             32,000.00                       43,852.70
    合计                                                                489,448.47                      439,126.78(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项无(3)账龄超过一年的大额其他应付款情况的说明无(4)金额较大的其他应付款说明内容无18、其他非流动负债
                                                                                                       单位:元
                                                                  厦门金达威集团股份有限公司 2013 半年度报告全文
                     项目                              期末账面余额                    期初账面余额
    年产 600 吨食品级 10%DHA 微胶囊项目(注 1)                           510,000.00                       540,000.00
    年产 600 吨食品级水溶性 10%DHA 项目(注 2)                           850,000.00                       900,000.00
    2010 年度海沧区企业技术改造资金项目(注 3)                           750,000.00                       800,000.00
    2011 年重点技术创新项目辅酶 Q10 制剂产品                              400,000.00                       400,000.00维生素 A、D3 生产中节能减排关键技术研究开
                                                                       58,333.33                        68,333.33发和应用(注 4)年产 300 吨 10%水溶性 ARA 胶囊与技术中心创
                                                                      170,000.00                       180,000.00新能力建设项目(注 5)
    市级工程技术研究中心                                                  400,000.00                       400,000.00
    2012 年国家火炬计划集群子项目                                    1,500,000.00                         1,500,000.00海沧科技局-ARA 和 ARA/VA 微胶囊产业化项
                                                                      400,000.00                       400,000.00目市经发局"2011 年第二批省企业技术创新专项
                                                                      212,500.00                       225,000.00资金补助" (注 6)市科技局"2012 年科技计划大中型企业研发设
                                                                 1,700,000.00                         1,800,000.00备补助" (注 7)微生物发酵法生产二十二碳六烯酸(DHA)的
                                                                      200,000.00                       200,000.00工艺研究费
    合计                                                             7,150,833.33                         7,413,333.33其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额与资产相关的政府补助注1、年产600吨食品级10%DHA微胶囊项目本期分配3万元。注2、年产600吨食品级水溶性10%DHA项目本期分配5万元。注3、2010年度海沧区企业技术改造资金项目本期分配5万元。注4、维生素A、D3生产中节能减排关键技术研究开发和应用项目本期分配1万元。注5、年产300吨10%水溶性ARA胶囊与技术中心创新能力建设项目本期分配1万元。注6、市经发局―2011年第二批省企业技术创新专项资金补助‖ 本期分配1.25万元。注7、市科技局―2012年科技计划大中型企业研发设备补助‖ 项目本期分配10万元。19、股本
                                                                                                          单位:元
                                                     本期变动增减(+、-)
                   期初数                                                                              期末数
                                发行新股      送股         公积金转股         其他      小计
    股份总数      180,000,000.00                                                                      180,000,000.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况无
                                                                厦门金达威集团股份有限公司 2013 半年度报告全文20、资本公积
                                                                                                       单位:元
           项目                    期初数                本期增加            本期减少            期末数
    资本溢价(股本溢价)                 664,979,340.60                                             664,979,340.60
    其他资本公积                            240,071.32                                                   240,071.32
    合计                                 665,219,411.92                                             665,219,411.92资本公积说明无21、盈余公积
                                                                                                       单位:元
           项目                    期初数                本期增加            本期减少            期末数
    法定盈余公积                          47,728,475.98                                              47,728,475.98
    合计                                  47,728,475.98                                              47,728,475.98盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议无22、未分配利润
                                                                                                       单位:元
                   项目                                       金额                        提取或分配比例
    调整后年初未分配利润                                                    376,201,687.89          --
    加:本期归属于母公司所有者的净利润                                       36,394,237.32          --
    减:提取法定盈余公积                                                                                       10%
    应付普通股股利                                                           54,000,000.00
    期末未分配利润                                                          358,595,925.21          --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数公司首次公开发行前的滚存利润经股东大会决议,由新老股东共同享有。
                                                             厦门金达威集团股份有限公司 2013 半年度报告全文23、营业收入、营业成本(1)营业收入、营业成本
                                                                                                      单位:元
                  项目                     本期发生额                               上期发生额
    主营业务收入                                          312,542,475.65                            331,866,220.49
    其他业务收入                                              896,759.59                              1,010,898.72
    营业成本                                              212,234,861.06                            205,125,335.74(2)主营业务(分行业)
                                                                                                      单位:元
                                     本期发生额                                    上期发生额
            行业名称
                          营业收入                营业成本              营业收入                营业成本
    工     业                 312,542,475.65           212,088,569.43        331,866,220.49         204,929,615.99
    合计                      312,542,475.65           212,088,569.43        331,866,220.49         204,929,615.99(3)主营业务(分产品)
                                                                                                      单位:元
                                     本期发生额                                    上期发生额
            产品名称
                          营业收入                营业成本              营业收入                营业成本
    辅酶 Q10 系列             156,640,023.70            95,987,123.09        108,138,556.07          73,460,451.76
    维生素 A 系列             112,752,131.88            73,737,530.81        130,397,181.48          79,157,080.33
    维生素 D3 系列             21,030,730.48            22,194,389.22         66,608,675.65          30,866,348.73
    其他                       22,119,589.59            20,169,526.31         26,721,807.29          21,445,735.17
    合计                      312,542,475.65           212,088,569.43        331,866,220.49         204,929,615.99(4)主营业务(分地区)
                                                                                                      单位:元
                                     本期发生额                                    上期发生额
            地区名称
                          营业收入                营业成本              营业收入                营业成本
    外销                      205,809,338.39           140,114,275.05        189,785,734.19         121,290,537.10
    内销                      106,733,137.26            71,974,294.38        142,080,486.30          83,639,078.89
    合计                      312,542,475.65           212,088,569.43        331,866,220.49         204,929,615.99
                                                             厦门金达威集团股份有限公司 2013 半年度报告全文(5)公司来自前五名客户的营业收入情况
                                                                                                      单位:元
             客户名称           主营业务收入                          占公司全部营业收入的比例(%)
    第一名                                       54,371,073.35                                             17.35%
    第二名                                       34,453,158.40                                             10.99%
    第三名                                       16,257,081.18                                              5.19%
    第四名                                       13,744,078.66                                              4.38%
    第五名                                        9,435,472.47                                              3.01%
    合计                                        128,260,864.06                                             40.92%营业收入的说明无24、营业税金及附加
                                                                                                      单位:元
                项目           本期发生额                上期发生额                   计缴标准
    营业税                                    2,140.95                           5%
    城市维护建设税                      1,548,099.59              1,344,971.36 5%,7%
    教育费附加                              688,866.80              634,782.85 3%
    地方教育费附加                          459,244.54              423,188.57 2%
    合计                                2,698,351.88              2,402,942.78               --营业税金及附加的说明无25、销售费用
                                                                                                      单位:元
                  项目                      本期发生额                              上期发生额
    工资及福利                                                   525,928.17                             533,917.66
    运输装卸费                                                1,916,162.38                           1,948,804.85
    保险费                                                       567,701.29                             574,302.73
    广告展览费                                                   532,537.21                             821,373.97
    差旅费                                                       143,444.83                             287,694.90
    办公费                                                         5,519.19                               8,765.88
    物料消耗                                                      68,100.14                             138,365.47
    业务招待费                                                   228,204.40                             270,000.38
                                        厦门金达威集团股份有限公司 2013 半年度报告全文
    佣金                                    79,934.72                           134,779.42
    邮电费                                  34,508.33                            78,285.75
    报关检验费                             481,920.90                           455,074.05
    市内交通费                                 458.10                               794.10
    汽车费                                  50,248.28                            49,926.98
    会务费                                  32,000.00
    低值易耗品摊销                            1,470.08
    认证费用                               866,445.57                            36,582.74
    其他                                    44,513.32                           110,362.65
    合计                                  5,579,096.91                         5,449,031.5326、管理费用
                                                                               单位:元
                 项目   本期发生额                           上期发生额
    工资及福利                            9,793,132.80                         8,266,640.48
    折旧                                  3,935,283.92                         4,595,145.84
    修理费                                  26,459.12                            72,853.28
    物料消耗                               281,464.08                           153,210.19
    低耗品摊销                             140,693.41                           225,822.75
    邮电费                                 219,110.34                           171,974.84
    办公费                                 309,741.88                           381,902.77
    差旅费                                 489,511.70                           503,026.86
    工会经费                               391,109.52                           391,532.23
    汽车费用                               529,036.93                           554,394.74
    社保费                                3,444,321.33                         2,592,197.63
    专业服务费                            1,197,279.86                          979,782.23
    环保费                                4,213,522.69                         3,237,383.17
    税费                                  1,850,403.02                         1,567,808.75
    技术开发费                           16,602,755.78                        14,927,044.84
    无形资产摊销                           305,294.09                           359,143.98
    报刊费                                    9,019.50                           17,065.08
    业务招待费                             816,800.47                          1,184,211.24
    职工教育经费                            94,531.30                           140,491.80
    仓库经费                               340,274.41                           121,384.98
                                                  厦门金达威集团股份有限公司 2013 半年度报告全文
    保险费                                           191,783.50                            149,541.49
    人才管理费                                        31,954.00                             11,735.00
    市内交通费                                          2,058.30                              7,500.70
    水电暖费                                         570,234.84                            458,625.64
    运杂费                                              7,437.00                            25,151.50
    劳保费                                            25,798.40                               9,267.50
    董事会经费                                       157,386.20                             18,571.08
    企业年金                                         309,360.00                            275,168.00
    诉讼费                                          4,732,052.95                        12,343,508.38
    其他                                             556,093.05                            417,267.77
    合计                                           51,573,904.39                        54,159,354.7427、财务费用
                                                                                          单位:元
               项目               本期发生额                           上期发生额
    利息支出                                                                             3,317,681.96
    利息收入                                       -6,373,062.89                        -10,059,579.80
    汇兑损益                                        4,031,204.50                           -621,335.72
    其他                                             255,598.58                            213,764.74
    合计                                           -2,086,259.81                         -7,149,468.8228、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                                           -61,732.38                      813,023.84
    二、存货跌价损失                                     1,832,315.45
    合计                                                 1,770,583.07                      813,023.8429、营业外收入(1)营业外收入情况
                                                                                          单位:元
                                                                       计入当期非经常性损益的
               项目          本期发生额               上期发生额
                                                                                金额
                                                            厦门金达威集团股份有限公司 2013 半年度报告全文
    非流动资产处置利得合计                          1,374.39                101,801.72                     1,374.39
    其中:固定资产处置利得                          1,374.39                101,801.72                     1,374.39
    政府补助                                     2,175,585.52             2,937,650.17                 2,175,585.52
    无法支付款项                                                            351,314.05
    其他                                           19,359.87                    69,150.66                 19,359.87
    合计                                         2,196,319.78             3,459,916.60                 2,196,319.78(2)政府补助明细
                                                                                                       单位:元
               项目             本期发生额              上期发生额                         说明
    出口信用保险奖励                                                1,657.33 海沧经贸局"出口信用保险奖励"
                                                                            厦门海沧区发改局:企业改制上市资
    企业改制上市资助款                                           1,000,000.00
                                                                            助款
                                                                            厦门市海沧区科学技术局:科普展示
    科普展示厅补助费                                               40,000.00
                                                                            厅补助费
                                                                            厦门市知识产权局:专利申请费用资
    专利申请费用资助                                                5,000.00
                                                                            助
                                                                            厦门市海沧区科学技术局:辅酶 Q10
    专利申请费用补助                       10,000.00                            层析硅胶在线再生方法等"专利申请
                                                                            费用补助"款
                                                                            商务局外贸奖励资金 12 年 1-12 月
    外贸奖励资金                          893,826.00
                                                                            725,898 元; 9-12 月 167,927 元
                                                                            福建省经贸委"2011 年度福建省优秀2011 年度福建省优秀新产品二等
                                                               30,000.00 新产品二等奖奖金(食品添加剂维生奖奖金
                                                                            素 A 棕榈酸酯粉)"
                                                                            海沧区劳动就业中心:返还海沧区招
    返还海沧区招用本市农村劳动力                                                用本市农村劳动力社保补贴(2011 年
                                                              142,561.82
    社保补贴                                                                    第三、四季度,2012 年第一、二、三
                                                                            季度)
                                                                            厦门海沧经贸局:2011 年第四季度信
                                                                            保补贴,2012 年第一季度、第二季度、
    出口信保补贴                                                   40,388.03
                                                                            第三季度出口信保保费补贴,2012 上
                                                                            半年出口信保资信费补贴
                                                                            海沧区经贸局:2012 年第 4 季度出口
                                                                            信保保费补贴, 2012 上半年出口信
    出口信保补贴                           91,514.52
                                                                            保资信费补贴, 2013 年第一季度出
                                                                            口信保保费补贴
    2011 年进口奖励金                                              51,039.00 厦门市商务局:2011 年进口奖励金
                                             厦门金达威集团股份有限公司 2013 半年度报告全文
    2012 年进口奖励金                15,582.00                  厦门市财政局:2012 年进口奖励金
    职业见习补贴                                     5,662.00 市公务员局职业见习补贴
    2012 年纳税大户奖励金            50,000.00                  海沧财政局:2012 年纳税大户奖励金
    2011 年纳税大户奖励金                          100,000.00 海沧财政局:2011 年纳税大户奖励金
                                                            收到厦门市商务局:进出口公平贸易
    进出口公平贸易课题调研经费                   1,000,000.00
                                                            课题调研经费
                                                            海沧区经贸局:2012 年度著名商标品
    著名商标、品牌奖励金            120,000.00                  牌-福建名牌、省著名商标、厦门优质
                                                            品牌、厦门市著名商标奖励金
    2012 年保增长促稳定先进工业企                               海沧区经贸局"2012 年保增长促稳定
                                 24,280.00
    业奖励金                                                    先进工业企业奖励金"
                                                            厦门市财政局 2012 年度重点出口企
    重点出口企业奖金                200,000.00      45,888.00
                                                            业奖金
                                                            海沧区劳动就业中心:返还海沧区招返还海沧区招用本地被征地人员
                                                57,283.84 用本地被征地人员和退养渔民社保和退养渔民社保补贴
                                                            补贴(第一、二、三、四季度)
                                                            海沧区劳动就业中心:返还社保费补
    返还社保费补贴                                   7,251.15
                                                            贴(2011 年第三季度)
                                                            收到厦门市经发局"品牌发展扶持资
    品牌发展扶持资金                               410,919.00
                                                            金"款
    资信调查费                      452,883.00                  厦门市财政局:保费及资信调查费
                                                            呼和浩特市科学技术局 2012 年发明
    专利费用资助                      5,000.00
                                                            专利费用资助款
                                                            呼和浩特市科技局 2012 年度呼市科
    呼市科技进步二等奖奖金           50,000.00
                                                            技进步二等奖奖金
                                                            递延收益摊销:2010 年海沧区企业技
    递延收益摊销                     50,000.00                  术改造资金(区科技局、区财政局),
                                                            摊销期限 2011.1-2013.6
                                                            递延收益摊销:2012 年市科技计划大
                                                            中型企业研发设备补助-营养强化剂
    递延收益摊销                    100,000.00
                                                            微胶囊专项技术开发补助,摊销期限
                                                            2012.1-2013-6
                                                            递延收益摊销:年产 300 吨 10%水溶
                                                            性 ARA 微胶囊与技术中心创新能力
    递延收益摊销                     10,000.00
                                                            建设(市经发局),摊销期限
                                                            2012.1-2013.6.30
                                                            递延收益摊销:年产 600 吨食品级水
    递延收益摊销                     30,000.00                  溶性 10%DHA 微胶囊(区科技局),摊
                                                            销期限 2012.1-2013.6.30
                                                                   厦门金达威集团股份有限公司 2013 半年度报告全文
                                                                                   递延收益摊销:年产 600 吨食品级水
                                                                                   溶性 10%DHA 微胶囊(省经贸委、省
    递延收益摊销                                   12,500.00
                                                                                   财政厅 618 对接专项),摊销期限
                                                                                   2012.1-2013.6
                                                                                   递延收益摊销:年产 600 吨食品级水
    递延收益摊销                                   50,000.00                           溶性 10%DHA 微胶囊(市科技局),摊
                                                                                   销期限 2012.1-2013.6
                                                                                   递延收益摊销:维生素 A、D3 生产
    递延收益摊销                                   10,000.00                           中节能减排关键技术研究开发和应
                                                                                   用,摊销期限 2006.06-2013.6
    合计                                       2,175,585.52             2,937,650.17                     --营业外收入说明无30、营业外支出
                                                                                                                   单位:元
                                                                                                  计入当期非经常性损益
                  项目                             本期发生额              上期发生额
                                                                                                          的金额
    非流动资产处置损失合计                                     304,558.98               282,385.58                304,558.98
    其中:固定资产处置损失                                     304,558.98               282,385.58                304,558.98
    对外捐赠                                                   500,000.00              1,300,000.00               500,000.00
    其他                                                        45,155.84                75,034.22                 45,155.84
    合计                                                       849,714.82              1,657,419.80               849,714.82营业外支出说明无31、所得税费用
                                                                                                                   单位:元
                         项目                                    本期发生额                         上期发生额
    按税法及相关规定计算的当期所得税                                          6,485,409.63                     10,126,951.21
    递延所得税调整                                                              135,655.75                       -121,953.57
    合计                                                                      6,621,065.38                     10,004,997.6432、基本每股收益和稀释每股收益的计算过程
       1、基本每股收益
       基本每股收益=P0÷S
       S= S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk
                                                         厦门金达威集团股份有限公司 2013 半年度报告全文其中:P0为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普通股加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。2、稀释每股收益稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)其中,P1为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。计算过程:(1)基本每股收益基本每股收益以归属于本公司普通股股东的合并净利润除以本公司发行在外普通股的加权平均数计算:
                        项目                             本期金额                  上年同期金额
    归属于本公司普通股股东的合并净利润                           36,394,237.32                  63,874,398.56
    本公司发行在外普通股的加权平均数                            180,000,000.00                 180,000,000.00
    基本每股收益(元/股)                                                 0.20                           0.35普通股的加权平均数计算过程如下:
                        项目                             本期金额                  上年同期金额
    年初已发行普通股股数                                        180,000,000.00                  90,000,000.00
    加:本期发行的普通股加权数                                                                  90,000,000.00减:本期回购的普通股加权数
    年末发行在外的普通股加权数                                  180,000,000.00                 180,000,000.00(2)稀释每股收益稀释每股收益以调整后的归属于本公司普通股股东的合并净利润除以调整后的本公司发行在外普通股的加权平均数计算:
                         项目                             本期金额                 上年同期金额
    归属于本公司普通股股东的合并净利润(稀释)                   36,394,237.32                  63,874,398.56
    本公司发行在外普通股的加权平均数(稀释)                    180,000,000.00                 180,000,000.00
    稀释每股收益(元/股)                                                 0.20                           0.35普通股的加权平均数(稀释)计算过程如下:
                         项目                              本期金额                上年同期金额
    计算基本每股收益时年末发行在外的普通股加权平均数            180,000,000.00                 180,000,000.00[可转换债券的影响]
                                             厦门金达威集团股份有限公司 2013 半年度报告全文
         [股份期权的影响]
         年末普通股的加权平均数(稀释)           180,000,000.00                  180,000,000.0033、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                       单位:元
                                  项目                             金额
    收回保证金及代垫款等                                                               1,606,848.68
    专项补贴、补助款                                                                   1,913,085.52
    利息收入                                                                           6,827,419.85
    营业外收入                                                                            19,359.87
                                  合计                                            10,366,713.92收到的其他与经营活动有关的现金说明无(2)支付的其他与经营活动有关的现金
                                                                                       单位:元
                                  项目                             金额
    保证金、备用金                                                                     2,573,454.64
    销售费用支出                                                                       4,213,585.25
    营业外支出                                                                           545,155.84
    财务费用支出                                                                         255,598.58
    管理费用支出                                                                      22,939,561.71
                                  合计                                            30,527,356.02支付的其他与经营活动有关的现金说明无34、现金流量表补充资料(1)现金流量表补充资料
                                                                                       单位:元
                       补充资料           本期金额                        上期金额
    1.将净利润调节为经营活动现金流量:          --                              --
    净利润                                            36,394,237.32                   63,874,398.56
                                                                   厦门金达威集团股份有限公司 2013 半年度报告全文
    加:资产减值准备                                                          1,770,583.07                      813,023.84
    固定资产折旧、油气资产折耗、生产性生物资产折旧                           18,666,423.68                    16,744,404.96
    无形资产摊销                                                               384,335.94                       691,282.05
    长期待摊费用摊销                                                              5,811.12                         5,811.12处置固定资产、无形资产和其他长期资产的损失(收益
                                                                           303,184.59                       180,583.86以―-‖号填列)
    财务费用(收益以―-‖号填列)                                            4,031,204.50                     2,696,346.24
    递延所得税资产减少(增加以―-‖号填列)                                   135,655.75                       -121,953.57
    存货的减少(增加以―-‖号填列)                                         19,207,822.95                    10,676,868.79
    经营性应收项目的减少(增加以―-‖号填列)                                8,344,108.40                   -46,452,001.36
    经营性应付项目的增加(减少以―-‖号填列)                               -1,911,918.93                   -10,725,473.58
    经营活动产生的现金流量净额                                               87,331,448.39                    38,383,290.91
    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                                                          584,505,796.72                   728,090,380.23
    减:现金的期初余额                                                      642,641,713.02                   792,672,645.03
    现金及现金等价物净增加额                                                -58,135,916.30                   -64,582,264.80(2)现金和现金等价物的构成
                                                                                                               单位:元
                       项目                                     期末数                           期初数
    一、现金                                                                584,505,796.72                   642,641,713.02
    其中:库存现金                                                                9,745.41                         9,260.33
    可随时用于支付的银行存款                                           584,496,051.31                   642,632,452.19
    可随时用于支付的其他货币资金                                                                                  0.50
    三、期末现金及现金等价物余额                                            584,505,796.72                   642,641,713.02现金流量表补充资料的说明无八、关联方及关联交易1、本企业的母公司情况
                                                                             母公司对 母公司对
    母公司名                                    法定代表                                             本企业最 组织机构
           关联关系 企业类型       注册地              业务性质 注册资本 本企业的 本企业的
    称                                        人                                                终控制方      代码
                                                                             持股比例 表决权比
                                                                          厦门金达威集团股份有限公司 2013 半年度报告全文
                                                                                     (%)          例(%)厦门金达
                     有限责任                                                                                         61228488-
    威投资有 控股股东               厦门       陈丽青       投资          20,000,000          35%         35% 无
                     公司                                                                                             4限公司本企业的母公司情况的说明无2、本企业的子公司情况
                                                                                            持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型         注册地   法定代表人 业务性质            注册资本
                                                                                                (%)       (%)             码内蒙古金达
    威药业有限 控股子公司 有限责任    内蒙古        吴轶           生产制造       289,000,000        100%          100% 75668204-8公司厦门鑫达威
    国际贸易有 控股子公司 有限责任    厦门          陈佳良         贸易           1,000,000          100%          100% 79127834-X限公司厦门金达威
    生物科技有 控股子公司 有限责任    厦门          张水陆         贸易           1,000,000          100%          100% 55623668-4限公司3、本企业的其他关联方情况
             其他关联方名称                            与本公司关系                                   组织机构代码
    中牧实业股份有限公司                    本公司股东,实施重大影响                      71092358-X
    中国牧工商(集团)总公司                  对本公司实施重大影响股东之控股股东 10000092-1
    厦门经济特区工程建设公司                本公司股东                                   15498412-9
    厦门金达威进出口有限公司                受同一股东控制                               705471996
    厦门金达威石业有限公司                  受同一股东控制                               737886301本企业的其他关联方情况的说明4、关联方交易(1)出售商品、提供劳务情况表
                                                                                                                          单位:元
                                                                         本期发生额                        上期发生额
                                          关联交易定价方                              占同类交                         占同类交
       关联方          关联交易内容
                                           式及决策程序                金额           易金额的            金额         易金额的
                                                                                     比例(%)                         比例(%)
                                                                        厦门金达威集团股份有限公司 2013 半年度报告全文中牧实业股份有限
                   销售商品              市场价格                     9,091,794.90      6.8%         15,605,470.06     7.21%公司中国牧工商(集团)
                  销售商品               市场价格                      461,358.98       0.34%           982,905.98     0.45%总公司(2)关联担保情况无5、关联方应收应付款项上市公司应收关联方款项
                                                                                                                     单位:元
                                                               期末                                     期初
       项目名称                 关联方
                                                    账面余额           坏账准备            账面余额            坏账准备
                         中牧实业股份有限
    应收账款                                             1,077,800.00           21,556.00           476,000.00           9,520.00
                         公司
                         中国牧工商(集团)
    预收款项                                                                                        337,500.00
                         总公司九、或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响337调查案终裁已于美国东部时间2012年11月29日做出。Kaneka未在终裁生效之日起60日内就终裁结果向美国联邦巡回上诉法院提起上诉。涉案各方已要求此前中止审理的Kaneka在美国加州中央区法院对公司提起的诉讼于2013年2月7日(美国太平洋时间)起重新启动。目前,公司辅酶Q10产品的生产经营情况正常。在此案正式结案并判决生效之前,公司辅酶Q10产品出口美国市场受此影响的可能性很小。2、为其他单位提供债务担保形成的或有负债及其财务影响无其他或有负债及其财务影响无十、承诺事项1、重大承诺事项(1)无已签订的尚未履行或尚未完全履行的对外投资合同及有关财务支出。(2)无已签订的正在或准备履行的大额发包合同及财务影响。(3)无已签订的正在或准备履行的租赁合同及财务影响。
                                                                        厦门金达威集团股份有限公司 2013 半年度报告全文(4)无已签订的正在或准备履行的并购协议。(5)无已签订的正在或准备履行的重组计划。(6)无其他重大财务承诺事项。2、前期承诺履行情况公司无需要披露的前期承诺事项。十一、资产负债表日后事项1、其他资产负债表日后事项说明本公司无资产负债表日后利润分配情况。十二、其他重要事项本公司无需要披露的日后事项。十三、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                        单位:元
                                          期末数                                                期初数
                            账面余额                坏账准备                   账面余额                     坏账准备
           种类
                                       比例                      比例                        比例                          比例
                          金额                     金额                       金额                        金额
                                       (%)                       (%)                         (%)                           (%)按组合计提坏账准备的应收账款
    账龄组合              102,007,010.86 100%      2,490,923.47      2.44% 107,040,848.88        100%        2,587,867.43      2.42%合并关联方
    组合小计              102,007,010.86 100%      2,490,923.47      2.44% 107,040,848.88        100%        2,587,867.43      2.42%
    合计                  102,007,010.86 --        2,490,923.47 --           107,040,848.88 --               2,587,867.43 --应收账款种类的说明无期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                      厦门金达威集团股份有限公司 2013 半年度报告全文
                                                                                                                                       单位:元
                                     期末数                                                              期初数
                         账面余额                                                            账面余额
    账龄
                                                比例          坏账准备                                              比例         坏账准备
                        金额                                                               金额
                                                (%)                                                                 (%)1 年以内
    其中:         --                          --           --                       --                            --           --1 年以内小
                        101,113,721.49 99.12%                   2,022,274.43                106,125,445.45 99.14%                  2,122,508.91计
    1至2年                         39,395.08        0.04%                 3,939.51                     74,875.08        0.07%             7,487.51
    2至3年                         25,000.00        0.03%                 7,500.00
    3至4年                     686,353.00           0.67%            343,176.50                       715,172.25        0.67%           357,586.13
    4至5年                     142,541.29           0.14%            114,033.03                       125,356.10        0.12%           100,284.88
    合计                    102,007,010.86           --             2,490,923.47                107,040,848.88           --            2,587,867.43组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况无(3)本报告期实际核销的应收账款情况无(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                                       单位:元
                                                             期末数                                             期初数
             单位名称
                                           账面余额                   计提坏账金额             账面余额                      计提坏账金额
    中牧实业股份有限公司                            1,077,800.00                 21,556.00                476,000.00                      9,520.00
               合计                             1,077,800.00                 21,556.00                476,000.00                      9,520.00
                                                                    厦门金达威集团股份有限公司 2013 半年度报告全文(5)金额较大的其他的应收账款的性质或内容无(6)应收账款中金额前五名单位情况
                                                                                                                单位:元
                                                                                                占应收账款总额的比例
         单位名称        与本公司关系                   金额                     年限
                                                                                                          (%)
    第一名               非关联方                           30,517,195.55 一年以内                                   29.92%
    第二名               非关联方                           29,063,679.35 一年以内                                   28.49%
    第三名               非关联方                            9,169,900.00 一年以内                                     8.99%
    第四名               非关联方                            3,833,072.00 一年以内                                     3.76%
    第五名               非关联方                            2,279,940.30 一年以内                                     2.24%
           合计                  --                     74,863,787.20             --                             73.40%(7)应收关联方账款情况无(8)不符合终止确认条件的应收账款的转移金额为 0.00 元。(9)以应收款项为标的资产进行资产证券化的,需简要说明相关交易安排本期无以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额2、其他应收款(1)其他应收款
                                                                                                                单位:元
                                               期末数                                         期初数
                                 账面余额                坏账准备                账面余额               坏账准备
            种类
                                            比例                    比例                    比例                   比例
                                金额                    金额                  金额                     金额
                                            (%)                     (%)                     (%)                     (%)按组合计提坏账准备的其他应收款
    账龄组合                     8,784,763.69 100%           89,974.10 1.02%    7,067,982.61 100%          101,135.19 1.43%合并关联方
    组合小计                     8,784,763.69 100%           89,974.10 1.02%    7,067,982.61 100%          101,135.19 1.43%
    合计                         8,784,763.69 --             89,974.10 --       7,067,982.61 --            101,135.19 --
                                                                                   厦门金达威集团股份有限公司 2013 半年度报告全文其他应收款种类的说明无期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                       单位:元
                                     期末数                                                                期初数
                        账面余额                                                               账面余额
       账龄
                                              比例            坏账准备                                                              坏账准备
                       金额                                                             金额                    比例(%)
                                              (%)1 年以内
    其中:         --                        --              --                   --                           --                  --
    1 年以内小计            8,702,360.60 99.06%                       15,221.01               6,907,714.97              97.74%            10,458.64
    1至2年                                              0%                                           52,800                0.75%           5,280.00
    2至3年                                              0%                                           10,100                0.14%           3,030.00
    3至4年                        5,300.00        0.06%                2,650.00                      20,000                0.28%          10,000.00
    4至5年                    25,000.00           0.28%               20,000.00                    25,005.46               0.35%          20,004.37
    5 年以上                  52,103.09           0.60%               52,103.09                    52,362.18               0.74%          52,362.18
    合计                    8,784,763.69           --                 89,974.10               7,067,982.61            --                 101,135.19组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况无(3)本报告期实际核销的其他应收款情况无(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况无
                                                                 厦门金达威集团股份有限公司 2013 半年度报告全文(5)金额较大的其他应收款的性质或内容无(6)其他应收款金额前五名单位情况
                                                                                                        单位:元
                                                                                         占其他应收款总额的比
         单位名称        与本公司关系              金额                        年限
                                                                                                例(%)
    第一名               关联方                         7,941,310.17 1 年以内                                90.4%
    第二名               非关联方                         223,536.57 1 年以内                                2.54%
    第三名               非关联方                         186,233.63 1 年以内                                2.12%
    第四名               非关联方                         125,000.00 1 年以内、4-5 年                        1.42%
    第五名               非关联方                             50,000.00 1 年以内                             0.57%
           合计                 --                  8,526,080.37                --                      97.05%(7)其他应收关联方账款情况无(8)不符合终止确认条件的其他应收款项的转移金额为 0.00 元。(9)以其他应收款项为标的资产进行资产证券化的,需简要说明相关交易安排本期无以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                        厦门金达威集团股份有限公司 2013 半年度报告全文3、长期股权投资
                                                                                                                                                             单位:元
                                                                                   在被投 在被投资
                                                                                                     在被投资单位持股
             核算方                                                                资单位 单位表决                                   本期计提减值准
    被投资单位             投资成本        期初余额       增减变动      期末余额                         比例与表决权比例    减值准备                      本期现金红利
               法                                                                  持股比   权比例                                          备
                                                                                                      不一致的说明
                                                                                   例(%)     (%)内蒙古金达
    威药业有限 成本法     190,007,200.00 190,007,200.00 99,000,000.00 289,007,200.00    100%      100%公司厦门鑫达威
    国际贸易有 成本法       1,000,000.00   1,000,000.00                 1,000,000.00    100%      100%限公司厦门金达威
    生物科技有 成本法       1,000,000.00   1,000,000.00                 1,000,000.00    100%      100%限公司
    合计           --     192,007,200.00 192,007,200.00 99,000,000.00 291,007,200.00     --       --            --长期股权投资的说明无
                                                             厦门金达威集团股份有限公司 2013 半年度报告全文4、营业收入和营业成本(1)营业收入
                                                                                                     单位:元
               项目                   本期发生额                                  上期发生额
    主营业务收入                                       312,990,436.85                              331,929,580.44
    其他业务收入                                        12,983,852.59                                  466,215.85
    合计                                               325,974,289.44                              332,395,796.29
    营业成本                                           271,359,299.43                              236,717,217.81(2)主营业务(分行业)
                                                                                                     单位:元
                                     本期发生额                                   上期发生额
            行业名称
                          营业收入                营业成本             营业收入                营业成本
    工     业                  312,990,436.85          258,499,289.37        331,929,580.44        236,493,975.87
    合计                       312,990,436.85          258,499,289.37        331,929,580.44        236,493,975.87(3)主营业务(分产品)
                                                                                                     单位:元
                                     本期发生额                                   上期发生额
            产品名称
                          营业收入                营业成本             营业收入                营业成本
    辅酶 Q10 系列              156,640,023.70          139,766,785.93        108,138,556.07        103,679,050.50
    维生素 A 系列              112,752,131.88           73,737,530.81        130,397,181.48         79,157,080.33
    维生素 D3 系列              21,030,730.48           22,194,389.22         66,608,675.65         30,866,348.73
    其他                        22,567,550.79           22,800,583.41         26,785,167.24         22,791,496.31
    合计                       312,990,436.85          258,499,289.37        331,929,580.44        236,493,975.87(4)主营业务(分地区)
                                                                                                     单位:元
                                     本期发生额                                   上期发生额
            地区名称
                          营业收入                营业成本             营业收入                营业成本
    外销                       205,809,338.39          175,526,985.98        189,785,734.19        149,386,258.19
    内销                       107,181,098.46           82,972,303.39        142,143,846.25         87,107,717.68
    合计                       312,990,436.85          258,499,289.37        331,929,580.44        236,493,975.87
                                                             厦门金达威集团股份有限公司 2013 半年度报告全文(5)公司来自前五名客户的营业收入情况
                                                                                                              单位:元
                                                                                             占公司全部营业收入的
                        客户名称                              营业收入总额
                                                                                                   比例(%)
    第一名                                                                      54,371,073.35                      16.68%
    第二名                                                                      34,453,158.40                      10.57%
    第三名                                                                      16,257,081.18                       4.99%
    第四名                                                                      13,744,078.66                       4.22%
    第五名                                                                        9,435,472.47                      2.89%
    合计                                                                       128,260,864.06                      39.35%营业收入的说明无5、现金流量表补充资料
                                                                                                              单位:元
                         补充资料                              本期金额                         上期金额
    1.将净利润调节为经营活动现金流量:                                --                               --
    净利润                                                                  14,584,654.10                    51,548,253.70
    加:资产减值准备                                                         1,724,210.40                      807,192.43
    固定资产折旧、油气资产折耗、生产性生物资产折旧                           7,131,596.58                     6,933,726.52
    无形资产摊销                                                              199,381.69                       202,477.91
    长期待摊费用摊销                                                             5,811.12                         5,811.12处置固定资产、无形资产和其他长期资产的损失(收益以―-‖号
                                                                          303,198.98                       281,333.08填列)
    财务费用(收益以―-‖号填列)                                           4,031,005.73                     2,696,390.90
    递延所得税资产减少(增加以―-‖号填列)                                  142,611.65                       -121,078.86
    存货的减少(增加以―-‖号填列)                                        21,140,383.98                    -1,369,326.51
    经营性应收项目的减少(增加以―-‖号填列)                              21,823,527.05                -27,619,580.56
    经营性应付项目的增加(减少以―-‖号填列)                              -8,801,446.04                     2,561,555.53
    经营活动产生的现金流量净额                                              62,284,935.24                    35,926,755.26
    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                                                     447,944,991.56                   570,035,619.93
    减:现金的期初余额                                                 546,161,637.64                   759,972,785.30
                                                                          厦门金达威集团股份有限公司 2013 半年度报告全文
    现金及现金等价物净增加额                                                            -98,216,646.08                -189,937,165.37十四、补充资料1、当期非经常性损益明细表
                                                                                                                         单位:元
                              项目                                           金额                             说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                              -303,184.59                  --计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                                 2,175,585.52                    --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                                                -525,795.97                  --
    减:所得税影响额                                                                    201,990.74                   --
    合计                                                                             1,144,614.22                    --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2、净资产收益率及每股收益
                                                                                                                         单位:元
                                                   加权平均净资产收益率                            每股收益
                 报告期利润
                                                          (%)                     基本每股收益              稀释每股收益
    归属于公司普通股股东的净利润                                         2.85%                           0.20                    0.20扣除非经常性损益后归属于公司普通股股东
                                                                     2.76%                           0.20                    0.20的净利润3、公司主要会计报表项目的异常情况及原因的说明
        报表项目                本期余额           年初余额        变动比例(%)                        变动原因
    应收票据                       9,373,038.75      16,662,489.00           -43.75 采用银行承兑汇票结算减少所致
    预付账款                      39,963,889.28      10,337,435.50          286.59 使用募集资金增加所致
    其他应收款                     1,783,996.13         802,280.06          122.37 应收保险理赔款、备用金增加所致
    在建工程                     120,583,864.60      63,621,271.03           89.53 使用募集资金增加所致
    长期待摊费用                          6,517.60                          100.00 一年内到期的非流动资产
    应付职工薪酬                   6,344,771.10      13,844,283.91           -54.17 支付上年计提工资、奖金
    应交税费                           -393,441.05    2,074,090.64          -118.97 国外销售增加,留抵增值税增加所致
                                                               厦门金达威集团股份有限公司 2013 半年度报告全文
                                     第九节备查文件目录一、载有公司董事、高级管理人员签名确认的2013半年度报告正本。二、载有公司负责人、主管会计工作负责人、会计机构负责人(会计主管人员)签名并盖章的财务报表。三、报告期内在中国证监会指定信息披露载体上公开披露过的所有公司文件的正本及公告的原稿。四、以上备查文件的备置地点:公司证券事务部。
                                                                                  厦门金达威集团股份有限公司
                                                                                            法定代表人:江斌
                                                                                                2013年8月8日
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