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中青宝(300052)公告正文

中青宝:2013年半年度报告

公告日期 2013-08-09
股票简称:中青宝 股票代码:300052
                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文深圳中青宝互动网络股份有限公司
       2013 年半年度报告
         2013 年 08 月
                                      深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                       第一节 重要提示、释义
    本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性、完整性承担个别及连带责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司负责人李瑞杰、主管会计工作负责人黎燕红及会计机构负责人(会计主管人员)朱丹平声明:保证本半年度报告中财务报告的真实、完整。
    公司经本次董事会审议通过的利润分配预案为:以 2013 年 06 月 30 日的公司总股本为基数,向全体股东每 10 股派发现金红利 0.00 元(含税),送红股 0股(含税),以资本公积金向全体股东每 10 股转增 10 股。
    公司半年度财务报告已经大华会计师事务所(特殊普通合伙)审计并被出具标准审计报告。
                                                                          深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                                                 目录
    第一节   重要提示、释义.................................................................................................................... 2
    第二节   公司基本情况简介 ................................................................................................................ 5
    第三节   董事会报告............................................................................................................................ 9
    第四节   重要事项.............................................................................................................................. 19
    第五节   股份变动及股东情况 .......................................................................................................... 27
    第六节   董事、监事、高级管理人员情况 ...................................................................................... 30
    第七节   财务报告.............................................................................................................................. 31
    第八节   备查文件目录.................................................................................................................... 154
                                         深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                  释义
                释义项   指                                 释义内容
    本公司、公司、中青宝     指   深圳中青宝互动网络股份有限公司
    控股股东、宝德控股       指   深圳市宝德投资控股有限公司
    实际控制人               指   李瑞杰、张云霞
    宝德科技                 指   宝德科技集团股份有限公司
    网诚科技                 指   深圳市网诚科技有限公司
    中国证监会               指   中国证券监督管理委员会
    《公司法》               指   《中华人民共和国公司法》
    《证券法》               指   《中华人民共和国证券法》
    《上市规则》             指   深圳证券交易所《创业板股票上市规则》
    公司章程                 指   深圳中青宝互动网络股份有限公司章程
    深交所                   指   深圳证券交易所
    MMO 游戏                 指   大型多人在线游戏
                              网页游戏,又称无端网游,是基于 Web 浏览器的网络在线多人互动游
    页游                     指
                              戏,无需下载客户端,打开网页只用浏览器就能玩的网络游戏。
    手游                     指   手机游戏
    SNS                      指   社交游戏
    元、万元                 指   人民币元、人民币万元
    报告期                   指   2013 年 1 月 1 日-2013 年 6 月 30 日
                                                          深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                 第二节 公司基本情况简介一、公司信息
    股票简称                        中青宝                        股票代码                 300052
    公司的中文名称                  深圳中青宝互动网络股份有限公司
    公司的中文简称(如有)          中青宝
    公司的外文名称(如有)          SHENZHEN ZQGAME CO.,LTD
    公司的外文名称缩写(如有)      ZQGAME
    公司的法定代表人                李瑞杰
    注册地址                        广东省深圳市福田区深南中路电子科技大厦 C 座 43 层 A1
    注册地址的邮政编码              518031
    办公地址                        深圳市南山区科技园南区高新南四道 W1-B 栋 4 楼
    办公地址的邮政编码              518057
    公司国际互联网网址              http://www.zqgame.com
    电子信箱                        ir@zqgame.com二、联系人和联系方式
                                                 董事会秘书                              证券事务代表
    姓名                               郑楠芳                                  李泽文
                                   深圳市南山区科技园南区高新南四道        深圳市南山区科技园南区高新南四道联系地址
                                   W1-B 栋4楼                             W1-B 栋4楼
    电话                               0755-26525516                           0755-26944114
    传真                               0755-26525613                           0755-26525613
    电子信箱                           ir@zqgame.com                           ir@zqgame.com三、信息披露及备置地点
    公司选定的信息披露报纸的名称                《中国证券报》、《证券时报》、《上海证券报》、《证券日报》
    登载半年度报告的中国证监会指定网站的网址    http://www.cninfo.com.cn
    公司半年度报告备置地点                      深圳市南山区科技园南区高新南四道 W1-B 栋 4 楼董事会秘书办公室四、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
                                                            深圳中青宝互动网络股份有限公司 2013 年半年度报告全文□ 是 √ 否
                                                                                               本报告期比上年同期增减
                                             本报告期                  上年同期
                                                                                                       (%)
    营业总收入(元)                                 114,272,761.46             78,763,076.22                       45.08%
    归属于上市公司股东的净利润(元)                  17,512,954.16             10,518,626.89                       66.49%归属于上市公司股东的扣除非经常性损
                                                  15,611,246.83              7,334,463.04                       112.85%益后的净利润(元)
    经营活动产生的现金流量净额(元)                  25,688,663.42             22,818,637.93                       12.58%每股经营活动产生的现金流量净额(元/
                                                          0.1976                   0.1755                       12.59%股)
    基本每股收益(元/股)                                       0.13                        0.08                     62.5%
    稀释每股收益(元/股)                                       0.13                        0.08                     62.5%
    净资产收益率(%)                                         1.94%                    1.19%                         0.75%
    扣除非经常损益后的净资产收益率(%)                       1.73%                    0.83%                          0.9%
                                                                                               本报告期末比上年度末增
                                             本报告期末                上年度末
                                                                                                      减(%)
    总资产(元)                                    991,466,632.19             979,059,541.31                        1.27%
    归属于上市公司股东的所有者权益(元)            906,585,923.20             893,248,437.49                        1.49%归属于上市公司股东的每股净资产(元/
                                                          6.9737                   6.8711                        1.49%股)五、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)                     -58,885.93
    越权审批或无正式批准文件的税收返还、减免                                        0.00计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                       3,298,308.10一标准定额或定量享受的政府补助除外)
    计入当期损益的对非金融企业收取的资金占用费                                      0.00企业取得子公司、联营企业及合营企业的投资成本小于取得投
                                                                                0.00资时应享有被投资单位可辨认净资产公允价值产生的收益
    非货币性资产交换损益                                                            0.00
    委托他人投资或管理资产的损益                                                    0.00
    因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备                          0.00
    债务重组损益                                                                    0.00
    企业重组费用,如安置职工的支出、整合费用等                                      0.00
                                                           深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    交易价格显失公允的交易产生的超过公允价值部分的损益                                0.00同一控制下企业合并产生的子公司期初至合并日的当期净损
                                                                                  0.00益
    与公司正常经营业务无关的或有事项产生的损益                                        0.00除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及
                                                                                  0.00处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    单独进行减值测试的应收款项减值准备转回                                            0.00
    对外委托贷款取得的损益                                                            0.00采用公允价值模式进行后续计量的投资性房地产公允价值变
                                                                                  0.00动产生的损益根据税收、会计等法律、法规的要求对当期损益进行一次性调
                                                                                  0.00整对当期损益的影响
    受托经营取得的托管费收入                                                          0.00
    除上述各项之外的其他营业外收入和支出                                      -979,460.35
    其他符合非经常性损益定义的损益项目                                                0.00
    减:所得税影响额                                                           301,441.52
       少数股东权益影响额(税后)                                           56,812.97
    合计                                                                      1,901,707.33            --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 √ 不适用六、境内外会计准则下会计数据差异1、同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                             单位:元
                                     归属于上市公司股东的净利润                 归属于上市公司股东的净资产
                                    本期数              上期数                   期末数                期初数
    按中国会计准则                      17,512,954.16         10,518,626.89          906,585,923.20        893,248,437.49按国际会计准则调整的项目及金额:2、同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                             单位:元
                                                          深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                    归属于上市公司股东的净利润             归属于上市公司股东的净资产
                                  本期数               上期数               期末数              期初数
    按中国会计准则                     17,512,954.16         10,518,626.89      906,585,923.20      893,248,437.49按境外会计准则调整的项目及金额:3、境内外会计准则下会计数据差异说明无相关情况。七、重大风险提示
    1、游戏产品市场需求变化的风险
    随着市场的发展和游戏玩家体验的提升,游戏玩家对于游戏质量的要求越来越高,游戏市场的兴趣趋向于多元化,公司游戏产品研发如何才能尽可能契合市场大部分玩家需求成为公司经营中的主要风险。
    2、行业竞争进一步加剧的风险
    随着游戏市场的快速发展,吸引了大大小小的游戏公司竞相进入,行业的参与者越来越大,进一步加剧竞争。如果公司不能紧跟市场发展形式,强化自身竞争力与核心优势,存在被竞争者淘汰的风险。
    3、收购整合、资产重组风险
    由于智能手机技术和市场的飞速发展,手机游戏市场也在急剧扩大。要想在这个市场中独占鳌头,除了加强自身在手游这一块的研发能力之外,收购一些目前较小但有发展潜力的手游公司是公司的发展规划之一,但资产重组或兼并必然带来不确定性风险或者投资失败的风险。
    4.、新游戏开发运营不成功的风险
    由于游戏玩家的喜好经常转变,为保持公司的长期盈利能力,公司必须持续开受玩家欢迎的新游戏。公司自主研发的网络游戏能否成功,很大程度上取决于公司是否能预测游戏玩家口味及喜好的转变,能否就此作出有效响应,能否制定有效的开发计划并组织人员、资金、技术最终完成新游戏的开发,中间的任何一个环节出现问题都可能导致新游戏创意不被市场接受,或者创意在技术上无法实现,或者竞争对手先于公司推出类似的游戏。而一款新游戏的推出,公司需要在前期投入大量的研发开支、初期的推广费、服务器托管费、带宽租赁费等,若新游戏开发运营不成功,新游戏产生的收益可能不能抵补上述支出,会削弱公司未来的盈利能力及增长前景。
    5、核心技术人员流失的风险     公司专注于自主研发网络游戏,核心技术和核心技术人员是公司生存和发展的根本,是
    公司的核心竞争力之所在。公司需要继续吸引并挽留技术熟练、经验丰富的游戏开发人员以维持公司的竞争力。随着公司规模的不断扩大,如果激励机制和约束机制不跟进,将使公司难以吸引和稳定核心技术人员,降低公司竞争力,不利于公司长期稳定发展。
                                                               深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                           第三节 董事会报告一、报告期内财务状况和经营成果1、报告期内总体经营情况
    2013年上半年,公司秉持了“四横一纵“的中长期发展战略,在“客户端游戏”“网页游戏”“手机游戏”“移动社交平台”以及“海外业务”上,均保持了良好的发展态势。
    在“客户端游戏”“网页游戏”业务方面,在“精细化运营”的思路指导下,获取用户的成本得到了有效的控制,产品收益得到了有效的提升;另外,在报告期内公司还大力进行端游新品的打造,预计在2013年下半年,将有端游新品推出。
    在“手机游戏”业务方面,公司积极布局的举措显得尤为突出。
    1)大力发展自身发行业务:2013年下半年公司将陆续推出了包括《海贼的宝藏》、《元首翻翻》、《彩色巧克力》、《暴打单词》、《华容道》(京剧版)、《趣味数独》、《Paul Gulu》、《涂鸦赛车》、《悬崖方块消》等50款单机手游。
    2)在手游精品化产品运营层面,报告期内公司独家代理了国内知名制作团队出品的ARPG手游产品《仙战》,并与“360”“91手机助手”“小米”“UC”“百度”“当乐”“安智”“机锋”“三星App Store”等国内知名手游分发平台建立了同步联运的深度合作机制。该产品预计2013年第三季度正式商业化运营;
    3)在手游研发和运营储备方面,公司建立了手游研运一体化中心, RTT手游《联盟战争》,三国卡牌类的《赤壁东风》,日式卡牌类的《萌西游》,战争SLG类的《决胜时刻》,休闲竞技类手游《熊猫大作战》魔幻风RPG手游《但丁》等手游产品,预计将于2013年下半年陆续上线。
    在“移动社交平台“业务方面,该业务为公司大力发展“移动互联网”业务的先期铺垫型产品。公司瞄准了区别于传统“IM”类型平台的交互式细分市场,在报告期内,产品还处于内部测试阶段,预计将于2013年年内上线。
    在“海外业务”方面,公司正在大力发展全球化的客户端游戏、网页游戏、手机游戏的多屏多端运营业务,包括自主产品IP的全球化运营以及海外产品中国本土IP化运营;这将为“产品IP化”运营,提供可持续发展的巨大空间。目前该业务发展态势良好。
    2013年将是中国移动互联网行业爆发式增长的一年,如何把握这个行业发展的时代契机,是包括我们公司在内的全行业应该一同思考的问题。从我们企业自身角度出发,在把握行业机会的同时,更要注重风险的把控。希望我们能从自身企业的角度出发,为这个行业的发展,提供更多良性、健康、可持续发展的实践经验。2、报告期内驱动业务收入变化的具体因素不适用。公司重大的在手订单及订单执行进展情况□ 适用 √ 不适用3、主营业务经营情况(1)主营业务的范围及经营情况
    报告期内,公司实现营业收入11427.28万元,同比增长45.08%,其中母公司实现营业收入7056.43万元,同比增长39.23%;公司实现利润总额1566.75万元,同比增长31.86%,其中母公司实现利润总额1695.17万元,同比增长4.74%;公司实现归属
                                                            深圳中青宝互动网络股份有限公司 2013 年半年度报告全文于上市公司股东的净利润1751.30万元,同比增长66.49%,母公司实现净利润1613.32万元,同比增长13.54%。(2)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
    互联网              114,172,761.46   41,555,382.62         63.6%           44.96%        112.68%         -11.59%分产品
    MMO 游戏             69,497,839.50   16,158,844.16        76.75%           40.26%         12.78%          5.67%
    网页游戏             32,661,085.86   18,488,390.83        43.39%           29.37%        304.47%        -38.45%
    手机游戏              9,956,336.08    5,023,306.26        49.55%           146.7%         684.3%        -34.58%
    其他服务              2,057,500.02    1,884,841.37         8.39%              0%             0%           8.39%
    合计                114,172,761.46   41,555,382.62         63.6%           44.96%        112.68%         -11.59%分地区
    各地区              114,172,761.46   41,555,382.62         63.6%           44.96%        112.68%         -11.59%4、其他主营业务情况利润构成与上年度相比发生重大变化的说明□ 适用 √ 不适用主营业务或其结构发生重大变化的说明□ 适用 √ 不适用主营业务盈利能力(毛利率)与上年度相比发生重大变化的说明□ 适用 √ 不适用报告期内产品或服务发生重大变化或调整有关情况□ 适用 √ 不适用5、公司前 5 大供应商或客户的变化情况报告期公司前 5 大供应商的变化情况及影响□ 适用 √ 不适用报告期公司前 5 大客户的变化情况及影响□ 适用 √ 不适用6、主要参股公司分析
    不适用。
                                                           深圳中青宝互动网络股份有限公司 2013 年半年度报告全文7、研发项目情况
    现列举主要重点部分产品的研发项目情况(募投项目请见募集资金使用情况章节)
    《300英雄》现在还处于研发阶段,版本完善度基本达到90%以上,2012年11月15日开始进行了不删档内测,目前正在进行大规模推广准备工作。
    《裂天之刃》现在处于不删档封测阶段,版本完善度基本达到100%。目前正在进行微端开发,2013年8月将进行微端测试并运营。
    《王者骑士》现在还处于研发阶段,当前为内部版本研发阶段,版本完善度基本达到70%,预计8月底出版本,9月开始对外测试。
    《天空之刃》现在还处于研发阶段,当前研发版本为公会测试版本,版本完善度基本达到90%以上,预计8月底对外进行CB2测试。
    《龙狼传》现在还处于研发阶段,当前为内部版本研发阶段,版本完善度基本达到90%,目前处于产品内部测试中,版本优化及产品bug修改,待测试完后与产品介入确定上线时间。
    《联盟战争》现在已完成版本功能研发,当前为公测版本,版本完善度基本达到98%以上,已完成对外封测和上线运营。8、核心竞争力不利变化分析
    在报告期内,公司核心竞争力并无不利变化。9、公司业务相关的宏观经济层面或外部经营环境的发展现状和变化趋势及公司行业地位或区域市场地位的变动趋势
    2013年伴随着我国经济体制改革的全面展开以及十二五规划中所提倡的“大力发展文化创意产业”的主旨,传媒、文化、娱乐、游戏等相关业务得到了市场的一致看好,并寄予较高的发展预期。公司是长期从事网络游戏以及互动娱乐产品研发运营的高科技文化产业的代表性企业之一。目前的行业发展契机以及市场的强烈关注度都要求我们在行业、时代的变革中与时俱进,积极稳健的拓宽我们的业务模式,实现企业阶段性的转型。
    目前,公司在保有原业务线暨“端游”“页游”“海外业务”良性运营的前提下,积极在移动互联网领域探索、布局,手机游戏以及基于移动互联网的社交平台,将是我们现阶段最为主要的业务手段。我们相信在保证原有业务的稳定运营的前提下,通过大胆积极的尝试和创新,我们将有信心在移动互联网这个全新的领域占据优势的市场份额。10、公司年度经营计划在报告期内的执行情况
    不适用。11、对公司未来发展战略和经营目标的实现产生不利影响的风险因素及公司采取的措施
    对公司未来发展战略和经营目标的实现产生不利影响的风险因素主要包括以下几点:一是游戏产品市场需求变化的风险;二是行业竞争进一步加剧的风险的风险;三是收购整合、资产重组的风险;四是新游戏开发运营不成功的风险;五是核心技术人员流失的风险等等。
    上述不利影响的风险因素,主要表现在客户端游戏业务和网页游戏业务方面,行业转入标准越来越高,具体表现在“用
                                                           深圳中青宝互动网络股份有限公司 2013 年半年度报告全文户获取产品信息的渠道已经固化,渠道成本激增而导致获取新增用户成本激增”;“用户型平台发展稳定、格局定型,导致产生了通过平台行为垄断客户端游戏、网页游戏业务的市场现象;在移动互联网特指手机游戏业务方面,手机游戏进入者门槛较低,同质化和恶性竞争激烈,机会和风险共存,产品成功的偶然性较大。
    公司应采取的措施如下:
    (1)在客户端游戏业务和网页游戏业务方面,我司已经通过“精细化运营”的思路和方法,有效的控制了“新增用户的获取成本激增”这一行业性问题,相对于之前的行业通用的运营方式而言,我们的“精细化运营”行为有效的提升了在端游和页游运营层面的投资回报比。
    (2)出于对目前“端游”“页游”领域平台垄断用户的现象,我们一方面将采取积极地版本更新行为,让玩家不会由于内容的匮乏和更新频率的低下而流失;另一方面,我们在内部立项、研发、验收等关键环节,严格把关,非独具特点的产品以及高品质产品,绝不上线。这一方面是帮助公司和投资者规避必要的风险,另一方面,我们作为负责任的上市公司,对于维护市场的良性发展有着不可推卸的责任。所以,短视的运营行为、伤害市场的运营行为,我们坚决的杜绝。
    (3)根据市场需求变化,应积极采取应对措施:组织专门部门研究玩家心理,从占有玩家心理保证占有市场;公司内部各个游戏开发部门统筹安排,严格计划,定期汇报,积极沟通,保证各条线的发展符合市场需求;各种游戏种类齐头兼顾并有所侧重。公司的战略是打造端游、页游、手游及社交四大板块,随着智能手机的急速发展,公司近期的发展方向将向手游倾斜。
    (4)针对“手游“方面目前暴露出的行业性风险,我们将会通过“精品化”、“全类别化”这两个方面来开展我们的运营工作。“精品化”是针对目前市面上,手游产品同质化极其严重,这无疑会缩短产品的生命周期,对手游市场造成伤害。我们断定,这个市场在半年内,一定会从粗放型市场需求转型为质量化品质需求,公司也需要加大研发质量和运营水平以适应市场的快速变化的需要。
    (5)公司采取更加积极的经营管理措施,组织专门部门研究市场风向,加大研发投入,紧密跟踪行业发展趋势和前沿创新技术,并积极关注行业竞争所带来的整合机遇,从而维持并加强公司在用户数量、用户忠诚度及技术方面的核心竞争优势,促进公司持续健康发展。
    (6)加强公司内控和管理,尽可能加强前期可行性研究,分析目标公司的数据真实性、研发能力、市场把握准确度、团队稳定性等各个方面,以保证收购后能良性发展,为公司带来长期效益。
    (7)做好企业文化建设和期权激励政策,以吸引和留住关键性人才。二、投资状况分析1、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                                                                                            71,075.5
    报告期投入募集资金总额                                                                                  3,685.07
    已累计投入募集资金总额                                                                                 37,872.59
    报告期内变更用途的募集资金总额                                                                                0
    累计变更用途的募集资金总额                                                                                 3,000
    累计变更用途的募集资金总额比例(%)                                                                       4.22%
                                           募集资金总体使用情况说明
                                                                    深圳中青宝互动网络股份有限公司 2013 年半年度报告全文(2)募集资金承诺项目情况
                                                                                                                       单位:万元
                       是否已变                                                截至期末 项目达到                       项目可行
                                  募集资金 调整后投                截至期末                         本报告期
    承诺投资项目和超募      更项目                          本报告期               投资进度 预定可使               是否达到 性是否发
                                  承诺投资 资总额                  累计投入                         实现的效
       资金投向        (含部分                          投入金额               (%)(3)= 用状态日               预计效益 生重大变
                                    总额      (1)                  金额(2)                            益
                        变更)                                                   (2)/(1)        期                           化承诺投资项目
                                                                                          2013 年1、3D 游戏《盟军》开
                       否            5,696     5,696      377.57 2,562.38       44.99% 08 月 31            0否         否发项目
                                                                                          日
                                                                                          2013 年2、2.5D 游戏《三国游
                       否            5,270     5,270      286.78     2,426.7    46.05% 05 月 31       -26.88 否        否侠》开发项目
                                                                                          日
                                                                                          2013 年3、2.5D 游戏《新宋演
                       否            5,246     5,246      241.88 1,472.18       28.06% 10 月 30            0否         否义》开发项目
                                                                                          日
                                                                                          2013 年4、3D 游戏《寻梦园》
                    否               4,639     4,639      170.98 1,404.71       30.28% 09 月 30            0否         否开发项目
                                                                                          日
                                                                                          2012 年5、网络游戏研发技术
                       否            2,600     2,600       51.03 1,937.68       74.53% 12 月 30            0是         否平台项目
                                                                                          日
                                                                                          2014 年6、苏州研发中心建设
                       否           11,500    11,500       18.74     680.66      5.92% 12 月 31            0否         是项目
                                                                                          日项目结余永久补充流
                                                           821.1      821.1动资金
    承诺投资项目小计            --      34,951    34,951 1,968.08 11,305.41           --           --     -26.88      --        --超募资金投向
                                                                                          2012 年1、以游戏产品(非募
                       否            8,000     8,000           0 8,774.52 109.68% 12 月 31            787.79 否        否投项目产品)推广为目
                                                                                          日
    2、公司"聚宝计划"中                                                                       2013 年
    的网络游戏研发项目 否               6,374.5   6,374.5     615.88 6,476.27       101.6% 12 月 31            0否         否
    的投入                                                                                    日
    3、增资卓页互动用于                                                                       2012 年
    网页游戏产品业务发 否                1,750     1,750           0 1,764.32 100.82% 05 月 28                 0否         否
    展投入                                                                                    日
    4、中青聚宝项目        否           10,000     7,000      156.74 4,933.23       70.47% 2013 年             0否         否
                                                              深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                                                               12 月 30
                                                                               日
                                                                               2013 年
    5、第三方支付平台      是           10,000   10,000   156.54 1,607.16   16.07% 12 月 31        0否        否
                                                                               日
                                                                               2013 年6、增资卓页网页游戏
                       否               0     3,000   787.83 3,011.68 100.39% 12 月 31         0否        否产品业务发展
                                                                               日
    补充流动资金(如有)        --          0        0        0        0                --    --         --        --
    超募资金投向小计            --   36,124.5 36,124.5 1,716.99 26,567.18    --         --    787.79     --        --
    合计                        --   71,075.5 71,075.5 3,685.07 37,872.59    --         --    760.91     --        --
                       (1) 3D 游戏《盟军》开发项目,未按照计划时间达到项目预计使用状态的原因是公司为适应市场需
                       求,提升用户游戏体验,延长了产品研发周期。原预计达到预计使用状态的时间为 2010 年 11 月 30
                       日,现经对该项目进行重新评估后预计该项目达到使用状态的时间为 2013 年 8 月 31 日。
                       (2) 2.5D 游戏《三国游侠》开发项目,未按照计划时间达到项目预计使用状态的原因是公司为适
                       应市场需求,提升用户游戏体验,延长了产品研发周期,根据前期对外公布测试结果,对产品进行
                       进一步调整剂完善,达到使用状态的时间为 2013 年 5 月 31 日。截至 2013 年 6 月 30 日,2.5D 游
                       戏《三国游侠》开发项目已经研发完成并实现上线运营。
                       (3) 2.5D 游戏《新宋演义》开发项目,未按照计划时间达到项目预计使用状态的原因是公司为适
                       应市场需求,提升用户游戏体验,延长了产品研发周期。原预计达到预计使用状态的时间为 2011未达到计划进度或预 年 5 月 31 日,现经对该项目进行重新评估后预计该项目达到使用状态的时间为 2013 年 10 月 30计收益的情况和原因 日。
    (分具体项目)         (4) 3D 游戏《寻梦园》开发项目,未按照计划时间达到项目预计使用状态的原因是公司为进一步提
                       升产品品质,增加产品竞争力,延长了产品研发周期。原预计达到预计使用状态的时间为 2010 年 6
                       月 30 日,现经对该项目进行重新评估后预计该项目达到使用状态的时间为 2013 年 9 月 30 日。
                       (5)苏州研发中心建设项目,截止 2013 年 06 月 30 日止,项目暂无新的进展,该项目未达到预计计
                       划进度,原因是市场发生较大的变化,公司需要再次优化项目规划,并解决吸引和留住人才的问题。
                       报告期内公司积极与当地政府沟通,并严格遵守当地政府的要求,修改及完善苏州基地相关建设方
                       案,公司将继续推进改项目。
                       (6)以游戏产品(非募投项目产品)推广为目的的营运投入,未按照计划时间达到项目预计使用状态
                       的原因是公司为进一步提升产品品质,增加产品竞争力,延长了产品研发周期,因此推迟了新游戏
                       的。报告期内未达到预期收益。项目可行性发生重大 参见“未达到计划进度或预计收益的情况和原因(分具体项目)”中“五、苏州研发中心建设项目”的
    变化的情况说明         相关内容。
                       适用
                       公司募集资金净额为人民币 71,075.50 万元,承诺投资项目合计使用人民币 34,951.00 万元,超募资
                       金人民币 36,124.50 万元,公司将该部分超募资金作为与主营业务相关的营运资金,并根据需要进行超募资金的金额、用途
                       投入使用。截止 2013 年 6 月 30 日公司已将超募资金作如下安排: 1. 经公司第一届董事会第十七及使用进展情况
                       次会议和 2009 年年度股东大会通过,同意将其中的人民币 19,750.00 万元分别用于三个项目,其中
                       以游戏产品(非募投项目产品)推广为目的的营运投入人民币 8,000.00 万元、增资卓页互动用于网
                       页游戏产品业务发展投入人民币 1,750.00 万元、中青聚宝项目人民币 10,000.00 万元;2. 第一届董
                                                           深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                     事会第二十三次会议和 2010 年年度股东大会通过,同意将剩余的超募资金人民币 16,374.50 万元分
                     别用于两个项目,其中第三方支付平台人民币 10,000.00 万元、公司“聚宝计划”中的网络游戏研发项
                     目的投入人民币 6,374.50 万元。募集资金投资项目实
                     不适用施地点变更情况
                     适用
                     以前年度发生募集资金投资项目实 经本公司第二届董事会第九次会议通过,为加快募集资金使用效率和提高资金投资回报,公司对中
    施方式调整情况     青聚宝项目的部分募集资金进行变更,将 3000 万元用于投资卓页网页游戏的运营和研发投资项目,
                     投资形式以中青聚宝公司以现金增资深圳市卓页互动网络科技有限公司 3000 万元,持有卓页互动公
                     司 60%的股份。独立董事、公司监事会、保荐机构发表了明确同意意见,已及时报告深交所并进行
                     了披露。
                     适用
                     中青宝以募集资金置换预先已投入募集资金投资项目的自筹资金合计人民币 5,819.33 万元,其中,
                     苏州华娱为研发用房项目实际支出金额为人民币 646.83 万元。本置换事项已经公司第一届董事会第募集资金投资项目先
                     十八次会议审议通过,且与深圳市鹏城会计师事务所有限公司于 2010 年 4 月 27 日出具的《关于期投入及置换情况
                     深圳市中青宝网网络科技股份有限公司以自筹资金预先投入募投项目的鉴证报告》(深鹏所股专字
                     [2010]327 号)相一致;独立董事、公司监事会、保荐机构发表了明确同意意见,已及时报告深交
                     所并进行了披露。
                     适用
                     2013 年 5 月 28 日,公司第二届董事会第二十一会议审议通过《关于使用部分闲置募集资金暂时补用闲置募集资金暂时 充公司流动资金的议案》,同意使用部分闲置募集资金 5000 万补充流动资金;截止 2013 年 8 月 5
    补充流动资金情况   日,公司已将补充流动资金的 5,000 万元人民币归还至公司募集资金专户(专户银行:宁波银行深
                     圳龙岗支行;专户账号:3050122000025655),同时将上述募集资金的归还情况通知了保荐机构及保
                     荐代表人。
                     适用
                     “网络游戏研发技术平台”项目已于 2012 年 12 月底验收完成,该项目原由网络游戏通用引擎、3D 游
                     戏动作捕捉系统及游戏测试系统组成,现验收的项目包括网络游戏通用引擎和游戏测试系统,该项
                   目完成后,项目资金结余为人民币 821.10 万元(含利息收入),结余的原因系原计划购买 3D 游戏动项目实施出现募集资 作捕捉系统(原计划需人民币 800.00 万元),因行业情况变化等原因导致购置必要性降低,且公司已金结余的金额及原因 储备由美术中心内部培养的专业人才,其已经具备非常强的专业素养与效率,内部经验分享与沟通
                     有效快捷,在效果与效率上都达到了动作捕捉系统的成效,因此未实施购置该系统,造成项目资金
                     结余,此结余资金计划转入永久补充流动资金。2013 年 2 月 25 日,公司第二届董事会第十七次会
                     议审核通过《关于将募集资金投资项目结余资金永久补充流动资金的议案》,同意公司使用募集资金
                     投资项目结余资金 821.10 万(含利息收入 158.78 万元)永久补充流动资金。尚未使用的募集资金
                     尚未使用的超募资金目前存放于募集资金专户中。用途及去向募集资金使用及披露中存在的问题或其他 无情况
                                                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文(3)募集资金变更项目情况
                                                                                                                                             单位:万元
                                变更后项目                                     截至期末投                                                   变更后的项
                                                             截至期末实                      项目达到预
    变更后的项 对应的原承 拟投入募集 本报告期实                                      资进度                   本报告期实 是否达到预 目可行性是
                                                             际累计投入                      定可使用状
       目            诺项目     资金总额 际投入金额                            (%)(3)=(2)/                 现的效益        计效益           否发生重大
                                                                 金额(2)                       态日期
                                   (1)                                             (1)                                                           变化增资卓页网
                   中青聚宝项                                                                2013 年 12
    页游戏的运                           3,000          787.83        3,011.68       100.39%                             0否                    否
                   目                                                                        月 31 日营和研发投
    合计                    --           3,000          787.83        3,011.68         --               --               0          --                 --
                                             经本公司第二届董事会第九次会议通过,为加快募集资金使用效率和提高资金投资回变更原因、决策程序及信息披露情况 报,公司对中青聚宝项目的部分募集资金进行变更,将 3,000.00 万元用于投资卓页网
    说明(分具体项目)                             页游戏的运营和研发投资项目,投资形式以深圳中青聚宝信息技术有限公司增资深圳
                                             市卓页互动网络科技有限公司。未达到计划进度或预计收益的情况
                                             无和原因(分具体项目)变更后的项目可行性发生重大变化
                                             无的情况说明2、非募集资金投资的重大项目情况
                                                                                                                                             单位:万元
                                                                               截至报告期末累计
       项目名称               计划投资总额          本报告期投入金额                                      项目进度                   项目收益情况
                                                                                 实际投入金额
            合计                               0                           0                         0        --                            --3、对外股权投资情况(1)持有其他上市公司股权情况
                                     最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    证券品种 证券代码 证券简称                                                                                                                       股份来源
                                     成本(元)数量(股)比例(%)数量(股)比例(%)值(元) 益(元)                               科目
    合计                                         0.00            0       --                  0     --          0.00          0.00         --            --持有其他上市公司股权情况的说明□ 适用 √ 不适用(2)持有金融企业股权情况
                              最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    公司名称 公司类别                                                                                                                            股份来源
                              成本(元)数量(股)比例(%)数量(股)比例(%) 值(元) 益(元)                                科目
                                                                       深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    合计                           0.00          0        --                0      --                 0.00             0.00         --             --4、委托理财、衍生品投资和委托贷款情况(1)委托理财情况
                                                                                                                                      单位:万元
                                                                                                本期实际 计提减值                         报告期实
    受托人名              是否关联              委托理财                           报酬确定
           关联关系              产品类型                  起始日期 终止日期                    收回本金 准备金额 预计收益 际损益金
    称                   交易                  金额                                  方式
                                                                                                  金额       (如有)                          额
    合计                                                  0       --        --           --                  0                            0             0
    委托理财资金来源                            无。
    逾期未收回的本金和收益累计金额                                                                                                                      0(2)衍生品投资情况
                                                                                                                                      单位:万元
                                                                                                                              期末投资
    衍生品投                                    衍生品投                                            计提减值                      金额占公 报告期实
                      是否关联 衍生品投                                        期初投资                      期末投资
    资操作方 关联关系                           资初始投 起始日期 终止日期                          准备金额                      司报告期 际损益金
                        交易      资类型                                            金额                       金额
    名称                                       资金额                                             (如有)                      末净资产         额
                                                                                                                              比例(%)
    合计                                                  0       --        --                  0                             0          0%             0
    衍生品投资资金来源                          无。(3)委托贷款情况
                                                                                                                                      单位:万元
                                                            是否关联                                                            贷款对象资金用
                      贷款对象                                         贷款金额 贷款利率 担保人或抵押物
                                                               方                                                                         途
    合计                                                           --               0          --                 --                          --三、有关盈利预测、计划或展望的实现情况
       不适用。四、预测年初至下一报告期期末的累计净利润可能为亏损、实现扭亏为盈或者与上年同期相比发生大幅度变动的警示及原因说明
       不适用。
                                                            深圳中青宝互动网络股份有限公司 2013 年半年度报告全文五、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。六、董事会对上年度“非标准审计报告”相关情况的说明
      不适用。七、报告期内公司利润分配方案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 2 月 25 日经公司第二届董事会第十七次会议和第二届监事会第十三次会议分别审议通过了《2012 年度利润分配预案》。经大华会计师事务所(特殊普通合伙)审计,2012 年度本公司实现净利润 16691959.64 元 ,根据公司章程的规定,提取法定盈余公积 3875333.83 元,加上上年结存未分配利润 46529391.84 元,本年度可供投资者分配的利润为 52846016.65元;公司年末资本公积余额 693919743.89 元。考虑到公司处于高速发展期,营业规模持续增长,利润和经营现金流也在同步增长,根据证监会鼓励企业现金分红,给予投资者稳定、合理回报的指导意见,在符合利润分配原则、保证公司正常经营和长远发展的前提下,为了满足公司顺利开拓经营业务的需要,同时更好地兼顾股东的即期利益和长远利益,根据《公司法》及《公司章程》的相关规定,现拟定如下分配预案:公司以 2012 年末总股本 13000 万股为基数,向全体股东每 10 股派发人民币 0.6 元现金(含税)。
    2013 年 3 月 29 日,经公司 2012 年年度股东大会审议通过了公司《关于 2012 年度利润分配预案》的议案 。
    2013 年 5 月 15 日,公司发布 2012 年年度权益分派实施公告 ,权益分派股权登记日为:2013 年 5 月 23 日;除权除息日为:2013 年 5 月 24 日。八、本报告期利润分配及资本公积金转增股本预案
    每 10 股送红股数(股)                                                                                           0
    每 10 股派息数(元)(含税)                                                                                  0.00
    每 10 股转增数(股)                                                                                            10
    分配预案的股本基数(股)                                                                               130,000,000
    现金分红总额(元)(含税)                                                                                    0.00
    可分配利润(元)                                                                                     62,558,970.81
                                  利润分配或资本公积金转增预案的详细情况说明2013 年 8 月 7 日,经公司第二届董事会第二十二次会议审议通过了关于中期利润分配预案的议案,经大华会计师事务所(特殊普通合伙)审计,截至 2013 年 6 月 30 日,母公司资本公积余额 697,587,246.91 元,公司拟以截止 2013 年 6 月 30 日公司总股本 130,000,000 股为基数,以资本公积向全体股东每 10 股转增 10 股,共计转增 130,000,000 股,转增后公司总股本将增加至 260,000,000 股。
                                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                              第四节 重要事项一、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。二、资产交易事项1、收购资产情况
                                                                     该资产为
                                                                                          与交易对
                                                                     上市公司
    交易对方                                     对公司经 对公司损                            方的关联
            被收购或 交易价格 进展情况                               贡献的净 是否为关                 披露日期
    或最终控                                     营的影响 益的影响                            关系(适用              披露索引
            置入资产 (万元) (注 2)                               利润占净    联交易                (注 5)
    制方                                      (注 3)     (注 4)                        关联交易
                                                                     利润总额
                                                                                            情形
                                                                     的比率(%)2、出售资产情况
                                   本期初              资产出
                                   起至出              售为上                    与交易
                                   售日该              市公司                    对方的 所涉及 所涉及
                                            出售对
                           交易价 资产为               贡献的 资产出 是否为 关联关 的资产 的债权
    交易对 被出售                               公司的                                                         披露日 披露索
                    出售日 格(万 上市公               净利润 售定价 关联交 系(适 产权是 债务是
    方      资产                              影响                                                            期       引
                            元)   司贡献              占净利   原则      易     用关联 否已全 否已全
                                            (注 3)
                                   的净利              润总额                    交易情 部过户 部转移
                                   润(万              的比例                    形)
                                    元)                (%)3、企业合并情况
    无相关事项。三、公司股权激励的实施情况及其影响
    2012年12月24日,公司第二届董事会第十六次(临时)会议审议通过了《关于股票期权激励计划所涉首次股票期权授予相关事项的议案》,完成了股票期权首期的授予,董事会同意首次授予公司169位激励对象合计585万份,首次的股票期权授予日为2012年12月24日,行权价格为13.18元。
    截至本报告期末,股票的期权登记工作尚未完成,也未到行权期,截至2013年6月30日累计摊销成本3,787,083.19元。
                                                                   深圳中青宝互动网络股份有限公司 2013 年半年度报告全文四、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(%)                      市价深圳市宝
           控股股东德计算机
           控制的企 公允价格 购买商品 公允价格 --                     14.83      0.53% 月结           --            --            --系统有限
           业公司深圳市速
           受同一控必拓网络
           制人控制 公允价格 接受劳务 公允价格 --                     59.08      2.11% 月结           --            --            --科技有限
           的企业公司宝德科技 控股股东
    集团股份 控制的企 公允价格 购买商品 公允价格 --                        1.98             月结          --            --            --有限公司 业上海顶势
    网络科技 联营企业 公允价格 购买商品 公允价格 --                        0.08      0.07% 月结           --            --            --有限公司广州卓游
    网络科技 联营企业 公允价格 购买商品 公允价格 --                        4.66             月结          --            --            --有限公司
    合计                                      --         --               80.63 --          --            --            --            --
    大额销货退回的详细情况                    无
                                          报告期内公司与关联公司依据经 2012 年年度股东大会审议批准的《2013 年日常按类别对本期将发生的日常关联交易进
                                          关联交易计划》以及《关于关联企业之间业务往来交易行为的框架协议》,在审批行总金额预计的,在报告期内的实际履
                                          额度内以市场公允价格,向关联方采购服务器、电脑及相关配件、租赁机柜及宽行情况
                                          带、租赁房屋,实际发生关联交易 80.63 万元,未超 2,236.46 万元的审批额度。
    关联交易事项对公司利润的影响              对公司利润影响较小。2、资产收购、出售发生的关联交易
                                                  转让资     转让资
                                         关联交                        市场公     转让价     关联交        交易损
           关联关     关联交   关联交             产的账     产的评                                                      披露日        披露索
    关联方                                   易定价                        允价值     格(万     易结算        益(万
                系    易类型   易内容             面价值     估价值                                                        期            引
                                          原则                        (万元) 元)            方式         元)
                                                  (万元) (万元)
                                                            深圳中青宝互动网络股份有限公司 2013 年半年度报告全文3、关联债权债务往来是否存在非经营性关联债权债务往来□ 是 √ 否
                                                             是否存在非
                                   债权债务类                             期初余额(万 本期发生额 期末余额(万
       关联方           关联关系                 形成原因    经营性资金
                                       型                                    元)       (万元)        元)
                                                                占用4、其他重大关联交易
    无相关事项。重大关联交易临时报告披露网站相关查询
                临时公告名称                    临时公告披露日期                 临时公告披露网站名称五、重大合同及其履行情况1、托管、承包、租赁事项情况(1)托管情况托管情况说明无相关事项。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用(2)承包情况承包情况说明无相关事项。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用(3)租赁情况租赁情况说明无相关事项。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用2、担保情况
                                                                                                     单位:万元
                                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                       公司对外担保情况(不包括对子公司的担保)
                       担保额度                实际发生日期
                                                                                                         是否履行 是否为关
    担保对象名称      相关公告     担保额度   (协议签署     实际担保金额    担保类型       担保期
                                                                                                           完毕     联方担保
                       披露日期                    日)
                                                 公司对子公司的担保情况
                       担保额度                实际发生日期
                                                                                                         是否履行 是否为关
    担保对象名称      相关公告     担保额度   (协议签署     实际担保金额    担保类型       担保期
                                                                                                           完毕     联方担保
                       披露日期                    日)公司担保总额(即前两大项的合计)其中:采用复合方式担保的具体情况说明无相关事项 。违规对外担保情况□ 适用 √ 不适用3、重大委托他人进行现金资产管理情况
                                                                                                                   单位:万元
                                                               报酬的确定方                                  是否履行必要
    受托方名称         委托金额      委托起始日期 委托终止日期                     实际收益        期末余额
                                                                    式                                              程序重大委托他人进行现金资产管理临时报告披露网站相关查询□ 适用 √ 不适用4、其他重大合同
    无相关事项。六、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项
                承诺事项                       承诺方         承诺内容        承诺时间        承诺期限            履行情况股改承诺收购报告书或权益变动报告书中所作承诺资产重组时所作承诺
                                          宝德科技集团    自公司股票上
                                          股份有限公司、 市之日起三十
                                          深圳市宝德投    六个月内,不转 2009 年 07 月 25
    首次公开发行或再融资时所作承诺                                                              限售期间。      严格履行。
                                          资控股有限公    让或者委托他   日
                                          司、深圳市网诚 人管理本公司
                                          科技有限公司    直接或间接持
                        深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
               有的公司公开
               发行股票前已
               发行的股份,也
               不由公司回购
               本公司直接或
               间接持有的公
               司公开发行股
               票前已发行的
               股份。
               (1)税收承诺:
               若中青宝网因
               在上市之前的
               税收缴纳事宜
               将来被主管税
               务部门处罚或
               遭受其他任何
               损失,均由本公
               司承担。(2)社
               保承诺:如有关
               社保主管部门
               在任何时候依
               法要求中青宝
               网补缴在其首
               次公开发行股
                                                分别为:长期、
               票之前任何期
                                                长期、在深圳市
    深圳市宝德投   间内应缴的社
                                 2009 年 07 月 25 宝德投资控股
    资控股有限公   会保险费用(包                                     严格履行。
                                 日             有限公司作为
    司             括但不限于基
                                                中青宝网控股
               本养老保险、基
                                                股东期间。
               本医疗保险、失
               业保险、工伤保
               险、生育保险五
               种基本保险和
               住房公积金),
               则本公司将无
               条件连带地全
               额承担相关费
               用。(3)避免同
               业竞争的承诺
               诺:在本公司作
               为中青宝网控
               股股东期间,保
               证不自营或以
               合资、合作等方
                      深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
               式经营任何与
               中青宝网现从
               事的业务有竞
               争的业务,本公
               司现有的或将
               来成立的全资
               子公司、控股子
               公司以及其他
               受本公司控制
               的企业亦不会
               经营与中青宝
               网现从事的业
               务有竞争的业
               务。
               基于对公司未
               来发展的信心,
               宝德控股对直
               接持有和宝德
               科技间接持有
               公司首次公开
               发行前的
               25.50%
               (33,150,000
    深圳市宝德投   股)和 6.43365%
    资控股有限公   (8,363,745 股)                 2013 年 2 月 11
                               2012 年 12 月 07
    司、宝德科技集 的股份追加锁                     日至 2013 年 12 严格履行。
                               日
    团股份有限公 定,追加锁定期                     月 31 日
    司             限自 2013 年 2
               月 11 日至 2013
               年 12 月 31 日,
               在此期间,不进
               行转让或者委
               托他人管理,也
               不由公司回购
               宝德控股直接
               和间接持有的
               上述股份。
               在本人作为中
               青宝网实际控
                                                 李瑞杰、张云霞
               制人期间,保证
                                  2009 年 07 月 25 作为中青宝网
    李瑞杰、张云霞 不自营或以合                                       严格履行。
                                  日             实际控制人期
               资、合作等方式
                                                 间。
               经营任何与中
               青宝网现从事
                                                         深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                                   的业务有竞争
                                                   的业务,本人现
                                                   有的或将来成
                                                   立的全资子公
                                                   司、控股子公司
                                                   以及其他受本
                                                   公司控制的企
                                                   业亦不会经营
                                                   与中青宝网现
                                                   从事的业务有
                                                   竞争的业务。
                                                   公司在激励计
                                                   划申报文件中
                                                   承诺不为激励
                                                   对象依本激励
                                    深圳中青宝互
                                                   计划行使股票     2011 年 10 月 22 股票期权行权
    其他对公司中小股东所作承诺          动网络股份有                                                    严格履行。
                                                   期权提供贷款     日             期间。
                                    限公司
                                                   以及其他任何
                                                   形式的财务资
                                                   助,包括为其贷
                                                   款提供担保。
    承诺是否及时履行                    是未完成履行的具体原因及下一步计划
                                    无。(如有)公司控股股东及其一致行动人报告期提出或实施股份增持计划情况□ 适用 √ 不适用七、聘任、解聘会计师事务所情况半年度财务报告是否已经审计√ 是 □ 否
    审计半年度财务报告的境内会计师事务所名称     大华会计师事务所(特殊普通合伙)审计半年度财务报告的境内会计师事务所报酬
                                                                                                                 20(万元)审计半年度财务报告的境内会计师事务所注册会
                                             陈葆华、周灵芝计师姓名审计半年度财务报告的境外会计师事务所名称
                                             无(如有)半年度财务报告的审计是否较 2012 年年报审计是否改聘会计师事务所□ 是 √ 否是否在审计期间改聘会计师事务所
                                                           深圳中青宝互动网络股份有限公司 2013 年半年度报告全文□ 是 √ 否八、其他重大事项的说明
    2013 年 5 月 28 日,经公司第二届董事会第二十一次(临时)会议审议通过了《关于非公开发行公司债券方案的议案》,于 2013 年 6 月 14 日,经公司 2013 年第一次临时股东大会审议通过。
                                                           深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                  第五节 股份变动及股东情况一、股份变动情况
                            本次变动前                   本次变动增减(+,-)                           本次变动后
                                                                    公积金转
                          数量        比例(%) 发行新股   送股                    其他       小计         数量        比例(%)
                                                                      股
                        57,768,75                                              -16,255,00 -16,255,00 41,513,74
    一、有限售条件股份                     44.44%        0          0          0                                          31.93%
                                 0                                                      5          5            5
    1、国家持股                      0        0%         0          0          0            0          0            0         0%
    2、国有法人持股                  0        0%         0          0          0            0          0            0         0%
                        57,768,75                                              -16,255,00 -16,255,00 41,513,74
    3、其他内资持股                        44.44%        0          0          0                                          31.39%
                                 0                                                      5          5            5
                        57,768,75                                              -16,255,00 -16,255,00 41,513,74
    其中:境内法人持股                     44.44%        0          0          0                                          31.39%
                                 0                                                      5          5            5
    境内自然人持股              0        0%         0          0          0            0          0            0         0%
    4、外资持股                      0        0%         0          0          0            0          0            0         0%
    其中:境外法人持股               0        0%         0          0          0            0          0            0         0%
    境外自然人持股                   0        0%         0          0          0            0          0            0         0%
    5、高管股份                      0        0%         0          0          0            0          0            0         0%
                        72,231,25                                              16,255,00 16,255,00 88,486,25
    二、无限售条件股份                     55.56%        0          0          0                                          68.07%
                                 0                                                      5          5            5
                        72,231,25                                              16,255,00 16,255,00 88,486,25
    1、人民币普通股                        55.56%        0          0          0                                          68.07%
                                 0                                                      5          5            5
    2、境内上市的外资股              0        0%         0          0          0            0          0            0         0%
    3、境外上市的外资股              0        0%         0          0          0            0          0            0         0%
    4、其他                          0        0%         0          0          0            0          0            0         0%
                        130,000,0                                                                      130,000,0
    三、股份总数                             100%        0          0          0            0          0                    100%
                                 00                                                                             00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 √ 不适用股份变动的原因
    √适用   □不适用
    2013 年 2 月 18 日,宝德科技集团股份有限公司和深圳市网诚科技有限公司合计解禁 16,255,005 股。基于对公司未来发展的信心,宝德控股对直接持有和宝德科技间接持有公司首次公开发行前的 25.50%(33,150,000 股)和 6.43%(8,363,745 股)的股份追加锁定,追加锁定期限自 2013 年 2 月 11 日至 2013 年 12 月 31 日,在此期间,不进行转让或者委托他人管理,
                                                                   深圳中青宝互动网络股份有限公司 2013 年半年度报告全文也不由公司回购宝德控股直接和间接持有的上述股份。具体情况详见公司于 2013 年 2 月 7 日发布的《首次公开发行前已发行股份上市流通的提示性公告》(公告编号:2013-002)。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 √ 不适用二、公司股东数量及持股情况
                                                                                                                 单位:股
    报告期末股东总数                                                                                                  16,539
                                             持股 5%以上的股东持股情况
                                                               报告期 持有有 持有无             质押或冻结情况
                                                     报告期
                                                               内增减 限售条 限售条
    股东名称            股东性质      持股比例(%) 末持股
                                                               变动情 件的股 件的股         股份状态        数量
                                                     数量
                                                                   况   份数量 份数量
    深圳市宝德投资                                       35,607,             33,150, 2,457,4
                    境内非国有法人          27.39%             0
    控股有限公司                                            441                 000       41
    宝德科技集团股                                       19,890,             8,363,7 11,526,2
                    境内非国有法人           15.3%             0
    份有限公司                                              000                  45       55
    深圳市网诚科技                                       4,728,7                      4,728,7
                    境内非国有法人           3.64%             0              0
    有限公司                                                 50                           50乌鲁木齐众志和
    股权投资管理合                                       1,735,7                      1,735,7
                    境内非国有法人           1.34%             0              0
    伙企业(有限合                                           02                           02伙)乌鲁木齐南博股
                                                     1,490,2                      1,490,2
    权投资管理合伙 境内非国有法人                1.15%             0              0
                                                         20                           20企业(有限合伙)
                                                     1,330,0                      1,330,0
    赵建平              境内自然人               1.02%             0              0
                                                         00                           00
                                                     1,192,1                      1,192,1
    成碧娥              境内自然人               0.92%             0              0
                                                         31                           31海通证券股份有
    限公司客户信用 境内非国有法人                0.76% 984,175 0                  0 984,175交易担保证券账
                                                              深圳中青宝互动网络股份有限公司 2013 年半年度报告全文户中国民族证券有限责任公司客户
                    境内非国有法人            0.68% 883,478              0 883,478信用交易担保证券账户
    张浩                境内自然人                0.62% 812,405              0 812,405
    上述股东关联关系或一致行动的         深圳市宝德投资控股有限公司和宝德科技集团股份有限公司的实际控制人均为李瑞杰、
    说明                                 张云霞夫妇。
                                            前 10 名无限售条件股东持股情况
                                                                                               股份种类
             股东名称                       报告期末持有无限售条件股份数量
                                                                                       股份种类           数量
    宝德科技集团股份有限公司                                                 11,526,255 人民币普通股          11,526,255
    深圳市网诚科技有限公司                                                   4,728,750 人民币普通股            4,728,750
    深圳市宝德投资控股有限公司                                               2,457,441 人民币普通股            2,457,441乌鲁木齐众志和股权投资管理合
                                                                         1,735,702 人民币普通股            1,735,702伙企业(有限合伙)乌鲁木齐南博股权投资管理合伙
                                                                         1,490,220 人民币普通股            1,490,220企业(有限合伙)
    赵建平                                                                   1,330,000 人民币普通股            1,330,000
    成碧娥                                                                   1,192,131 人民币普通股            1,192,131海通证券股份有限公司客户信用
                                                                             984,175 人民币普通股           984,175交易担保证券账户中国民族证券有限责任公司客户
                                                                             883,478 人民币普通股           883,478信用交易担保证券账户
    张浩                                                                         812,405 人民币普通股           812,405前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和 深圳市宝德投资控股有限公司和宝德科技集团股份有限公司的实际控制人均为李瑞杰、前 10 名股东之间关联关系或一致 张云霞夫妇。行动的说明三、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
                                                              深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                           第六节 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有本公司股份及股票期权情况1、持股情况□ 适用 √ 不适用2、持有股票期权情况√ 适用 □ 不适用
                                                  期初持有股票期 本期获授予股票 本期已行权股票 期末持有股票期
       姓名              职务          任职状态
                                                  权数量(份)        期权数量(份) 期权数量(份)   权数量(份)
                    董事、副总经理、
    郑楠芳                              在职                    400,000                0              0         400,000
                    董事会秘书
    黎燕红              财务总监       在职                      80,000                0              0          80,000
    夏玄                副总经理       在职                      60,000                0              0          60,000
    合计                      --                 --             540,000                0              0         540,000二、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
                                                          深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                           第七节 财务报告一、审计报告半年度报告是否经过审计√ 是 □ 否
    审计意见类型                                         标准无保留审计意见
    审计报告签署日期                                     2013 年 08 月 07 日
    审计机构名称                                         大华会计师事务所(特殊普通合伙)
    审计报告文号                                         大华审字[2013]005459 号
    注册会计师姓名                                       陈葆华、周灵芝半年度审计报告是否非标准审计报告□ 是 √ 否二、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:深圳中青宝互动网络股份有限公司
                                                                                                       单位:元
                  项目                         期末余额                               期初余额流动资产:
    货币资金                                             442,661,077.63                         486,331,558.72
    结算备付金                                                     0.00                                   0.00
    拆出资金                                                       0.00                                   0.00
    交易性金融资产                                                 0.00                                   0.00
    应收票据                                                       0.00                                   0.00
    应收账款                                              33,532,863.59                          23,169,759.17
    预付款项                                              57,389,279.21                          46,221,957.05
    应收保费                                                       0.00                                   0.00
    应收分保账款                                                   0.00                                   0.00
    应收分保合同准备金                                             0.00                                   0.00
    应收利息                                                 645,404.67                           2,531,060.69
    应收股利                                                       0.00                                   0.00
                             深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    其他应收款                 7,426,077.51                          7,582,777.69
    买入返售金融资产                   0.00                                  0.00
    存货                         722,188.22                                  0.00
    一年内到期的非流动资产     7,137,688.17                          8,416,754.89
    其他流动资产                 876,679.36                          1,230,824.70
    流动资产合计                 550,391,258.36                        575,484,692.91非流动资产:
    发放委托贷款及垫款                 0.00                                  0.00
    可供出售金融资产                   0.00                                  0.00
    持有至到期投资                     0.00                                  0.00
    长期应收款                         0.00                                  0.00
    长期股权投资                 357,892.57                            155,110.34
    投资性房地产                       0.00                                  0.00
    固定资产                  45,743,836.15                         51,019,537.31
    在建工程                           0.00                                  0.00
    工程物资                           0.00                                  0.00
    固定资产清理                       0.00                                  0.00
    生产性生物资产                     0.00                                  0.00
    油气资产                           0.00                                  0.00
    无形资产                 114,139,611.61                         90,399,684.74
    开发支出                 225,035,066.38                        211,136,764.01
    商誉                      23,453,156.43                         23,453,156.43
    长期待摊费用               3,431,561.58                          5,999,376.46
    递延所得税资产            24,901,161.11                         21,411,219.11
    其他非流动资产             4,013,088.00                                  0.00
    非流动资产合计               441,075,373.83                        403,574,848.40
    资产总计                     991,466,632.19                        979,059,541.31流动负债:
    短期借款                           0.00                                  0.00
    向中央银行借款                     0.00                                  0.00
    吸收存款及同业存放                 0.00                                  0.00
    拆入资金                           0.00                                  0.00
    交易性金融负债                     0.00                                  0.00
    应付票据                           0.00                                  0.00
                             深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    应付账款                  12,662,279.34                          9,223,711.20
    预收款项                     935,689.92                           738,840.83
    卖出回购金融资产款                 0.00                                  0.00
    应付手续费及佣金                   0.00                                  0.00
    应付职工薪酬               7,754,891.96                         10,799,451.04
    应交税费                   4,926,417.73                          4,210,902.94
    应付利息                           0.00                                  0.00
    应付股利                           0.00                                  0.00
    其他应付款                 2,807,589.02                          1,139,431.68
    应付分保账款                       0.00                                  0.00
    保险合同准备金                     0.00                                  0.00
    代理买卖证券款                     0.00                                  0.00
    代理承销证券款                     0.00                                  0.00
    一年内到期的非流动负债             0.00                                  0.00
    其他流动负债               7,944,187.83                          9,806,438.69
    流动负债合计                  37,031,055.80                         35,918,776.38非流动负债:
    长期借款                           0.00                                  0.00
    应付债券                           0.00                                  0.00
    长期应付款                         0.00                                  0.00
    专项应付款                         0.00                                  0.00
    预计负债                           0.00                                  0.00
    递延所得税负债                     0.00                                  0.00
    其他非流动负债            23,332,306.62                         23,815,106.60
    非流动负债合计                23,332,306.62                         23,815,106.60
    负债合计                      60,363,362.42                         59,733,882.98所有者权益(或股东权益):
    实收资本(或股本)       130,000,000.00                        130,000,000.00
    资本公积                 697,512,286.53                        693,919,743.89
    减:库存股                         0.00                                  0.00
    专项储备                           0.00                                  0.00
    盈余公积                  16,405,060.16                         16,405,060.16
    一般风险准备                       0.00                                  0.00
    未分配利润                62,558,970.81                         52,846,016.65
                                                          深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    外币报表折算差额                                         109,605.70                              77,616.79
    归属于母公司所有者权益合计                                906,585,923.20                         893,248,437.49
    少数股东权益                                          24,517,346.57                          26,077,220.84
    所有者权益(或股东权益)合计                              931,103,269.77                         919,325,658.33负债和所有者权益(或股东权益)总
                                                          991,466,632.19                         979,059,541.31计
    法定代表人:李瑞杰                    主管会计工作负责人:黎燕红                      会计机构负责人:朱丹平2、母公司资产负债表编制单位:深圳中青宝互动网络股份有限公司
                                                                                                       单位:元
                  项目                         期末余额                               期初余额流动资产:
    货币资金                                             260,421,191.83                         299,050,763.76
    交易性金融资产                                                 0.00                                   0.00
    应收票据                                                       0.00                                   0.00
    应收账款                                              24,141,694.14                          19,126,237.06
    预付款项                                              62,575,185.45                          70,977,169.76
    应收利息                                                 185,647.13                           1,266,702.69
    应收股利                                                       0.00                                   0.00
    其他应收款                                            28,878,285.61                          17,879,125.36
    存货                                                           0.00                                   0.00
    一年内到期的非流动资产                                 5,808,795.45                           6,612,315.48
    其他流动资产                                              74,381.85                            219,561.16
    流动资产合计                                              382,085,181.46                         415,131,875.27非流动资产:
    可供出售金融资产                                               0.00                                   0.00
    持有至到期投资                                                 0.00                                   0.00
    长期应收款                                                     0.00                                   0.00
    长期股权投资                                         289,477,945.20                         289,732,945.20
    投资性房地产                                                   0.00                                   0.00
    固定资产                                              29,288,836.56                          32,630,120.03
    在建工程                                                       0.00                                   0.00
    工程物资                                                       0.00                                   0.00
                             深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    固定资产清理                       0.00                                  0.00
    生产性生物资产                     0.00                                  0.00
    油气资产                           0.00                                  0.00
    无形资产                  93,193,806.63                         67,192,836.39
    开发支出                 166,434,558.63                        151,578,147.47
    商誉                               0.00                                  0.00
    长期待摊费用               1,068,647.12                          3,402,023.59
    递延所得税资产            13,936,582.47                         12,388,655.12
    其他非流动资产             4,013,088.00                                  0.00
    非流动资产合计               597,413,464.61                        556,924,727.80
    资产总计                     979,498,646.07                        972,056,603.07流动负债:
    短期借款                           0.00                                  0.00
    交易性金融负债                     0.00                                  0.00
    应付票据                           0.00                                  0.00
    应付账款                   7,166,357.00                          5,667,451.71
    预收款项                      91,265.42                           474,456.61
    应付职工薪酬               3,897,223.81                          6,187,712.23
    应交税费                   2,162,767.65                          1,617,584.43
    应付利息                           0.00                                  0.00
    应付股利                           0.00                                  0.00
    其他应付款                 1,351,056.10                          3,803,046.61
    一年内到期的非流动负债             0.00                                  0.00
    其他流动负债               7,303,275.68                          8,232,605.68
    流动负债合计                  21,971,945.66                         25,982,857.27非流动负债:
    长期借款                           0.00                                  0.00
    应付债券                           0.00                                  0.00
    长期应付款                         0.00                                  0.00
    专项应付款                         0.00                                  0.00
    预计负债                           0.00                                  0.00
    递延所得税负债                     0.00                                  0.00
    其他非流动负债            21,305,639.93                         21,778,439.93
    非流动负债合计                21,305,639.93                         21,778,439.93
                                                          深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    负债合计                                                   43,277,585.59                          47,761,297.20所有者权益(或股东权益):
    实收资本(或股本)                                   130,000,000.00                         130,000,000.00
    资本公积                                             697,587,246.91                         693,994,704.27
    减:库存股                                                     0.00                                   0.00
    专项储备                                                       0.00                                   0.00
    盈余公积                                              16,405,060.16                          16,405,060.16
    一般风险准备                                                   0.00                                   0.00
    未分配利润                                            92,228,753.41                          83,895,541.44
    外币报表折算差额                                               0.00                                   0.00
    所有者权益(或股东权益)合计                              936,221,060.48                         924,295,305.87负债和所有者权益(或股东权益)总
                                                          979,498,646.07                         972,056,603.07计
    法定代表人:李瑞杰                    主管会计工作负责人:黎燕红                      会计机构负责人:朱丹平3、合并利润表编制单位:深圳中青宝互动网络股份有限公司
                                                                                                       单位:元
                  项目                         本期金额                               上期金额
    一、营业总收入                                            114,272,761.46                          78,763,076.22
    其中:营业收入                                       114,272,761.46                          78,763,076.22
           利息收入                                                 0.00                                   0.00
           已赚保费                                                 0.00                                   0.00
           手续费及佣金收入                                         0.00                                   0.00
    二、营业总成本                                            102,404,289.93                          74,009,075.10
    其中:营业成本                                        41,659,716.39                          19,539,213.23
           利息支出                                                 0.00                                   0.00
           手续费及佣金支出                                         0.00                                   0.00
           退保金                                                   0.00                                   0.00
           赔付支出净额                                             0.00                                   0.00
           提取保险合同准备金净额                                   0.00                                   0.00
           保单红利支出                                             0.00                                   0.00
           分保费用                                                 0.00                                   0.00
           营业税金及附加                                   2,216,500.17                           2,846,384.12
                                                          深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
            销售费用                                       36,513,047.84                         37,294,511.40
            管理费用                                       25,640,989.22                         23,123,428.19
            财务费用                                        -5,480,863.99                        -8,662,848.49
            资产减值损失                                    1,854,900.30                           -131,613.35
       加:公允价值变动收益(损失以
                                                                     0.00                                 0.00“-”号填列)
            投资收益(损失以“-”号
                                                            1,105,117.52                           -304,475.92填列)
            其中:对联营企业和合营
                                                              202,782.23                           -304,475.92企业的投资收益
            汇兑收益(损失以“-”号填
                                                                     0.00                                 0.00列)
    三、营业利润(亏损以“-”号填列)                         12,973,589.05                          4,449,525.20
       加:营业外收入                                       3,878,277.92                          7,551,476.08
       减:营业外支出                                       1,184,351.28                           119,360.91
            其中:非流动资产处置损
                                                               58,885.93                            35,408.86失四、利润总额(亏损总额以“-”号填
                                                           15,667,515.69                         11,881,640.37列)
       减:所得税费用                                        -285,564.20                          1,018,557.40
    五、净利润(净亏损以“-”号填列)                         15,953,079.89                         10,863,082.97
       其中:被合并方在合并前实现的
                                                                     0.00                                 0.00净利润
       归属于母公司所有者的净利润                          17,512,954.16                         10,518,626.89
       少数股东损益                                         -1,559,874.27                          344,456.08
    六、每股收益:                                      --                                   --
       (一)基本每股收益                                            0.13                                 0.08
       (二)稀释每股收益                                            0.13                                 0.08
    七、其他综合收益                                               31,988.91                              3,135.45
    八、综合收益总额                                           15,985,068.80                         10,866,218.42
       归属于母公司所有者的综合收益
                                                           17,544,943.07                         10,521,762.34总额
       归属于少数股东的综合收益总额                         -1,559,874.27                          344,456.08
    法定代表人:李瑞杰                      主管会计工作负责人:黎燕红                    会计机构负责人:朱丹平
                                                            深圳中青宝互动网络股份有限公司 2013 年半年度报告全文4、母公司利润表编制单位:深圳中青宝互动网络股份有限公司
                                                                                                        单位:元
                 项目                            本期金额                               上期金额
    一、营业收入                                                 70,564,284.75                         50,681,793.02
       减:营业成本                                          23,633,948.77                         14,479,695.84
           营业税金及附加                                     1,888,058.18                          1,579,662.86
           销售费用                                          18,046,794.62                         18,801,824.31
           管理费用                                          15,041,140.36                         11,971,966.65
           财务费用                                           -3,351,836.38                        -5,484,372.98
           资产减值损失                                        -236,498.73                           145,052.43
       加:公允价值变动收益(损失以
                                                                      0.00                                  0.00“-”号填列)
           投资收益(损失以“-”号填
                                                               -252,700.00                                  0.00列)
           其中:对联营企业和合营企
                                                                      0.00                                  0.00业的投资收益
    二、营业利润(亏损以“-”号填列)                           15,289,977.93                          9,187,963.91
       加:营业外收入                                         2,808,934.80                          7,006,872.36
       减:营业外支出                                         1,147,221.98                             10,586.11
           其中:非流动资产处置损失                              47,221.98                                  0.00三、利润总额(亏损总额以“-”号填
                                                             16,951,690.75                         16,184,250.16列)
       减:所得税费用                                           818,478.78                          1,975,047.14
    四、净利润(净亏损以“-”号填列)                           16,133,211.97                         14,209,203.02
    五、每股收益:                                      --                                     --
       (一)基本每股收益                                             0.12                                  0.11
       (二)稀释每股收益                                             0.12                                  0.11
    六、其他综合收益                                                      0.00                                  0.00
    七、综合收益总额                                             16,133,211.97                         14,209,203.02
    法定代表人:李瑞杰                      主管会计工作负责人:黎燕红                      会计机构负责人:朱丹平5、合并现金流量表编制单位:深圳中青宝互动网络股份有限公司
                                               深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                                                                            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              107,729,131.06                          96,612,669.93
    客户存款和同业存放款项净增加
                                                         0.00                                   0.00额
    向中央银行借款净增加额                              0.00                                   0.00
    向其他金融机构拆入资金净增加
                                                         0.00                                   0.00额
    收到原保险合同保费取得的现金                        0.00                                   0.00
    收到再保险业务现金净额                              0.00                                   0.00
    保户储金及投资款净增加额                            0.00                                   0.00
    处置交易性金融资产净增加额                          0.00                                   0.00
    收取利息、手续费及佣金的现金                        0.00                                   0.00
    拆入资金净增加额                                    0.00                                   0.00
    回购业务资金净增加额                                0.00                                   0.00
    收到的税费返还                                433,964.82                           3,127,060.59
    收到其他与经营活动有关的现金               11,793,310.15                          18,125,086.12
    经营活动现金流入小计                           119,956,406.03                         117,864,816.64
    购买商品、接受劳务支付的现金               19,276,132.28                          16,974,947.26
    客户贷款及垫款净增加额                              0.00                                   0.00
    存放中央银行和同业款项净增加
                                                         0.00                                   0.00额
    支付原保险合同赔付款项的现金                        0.00                                   0.00
    支付利息、手续费及佣金的现金                        0.00                                   0.00
    支付保单红利的现金                                  0.00                                   0.00
    支付给职工以及为职工支付的现
                                                29,281,818.36                          32,691,122.88金
    支付的各项税费                              5,877,058.75                           8,236,960.27
    支付其他与经营活动有关的现金               39,832,733.22                          37,143,148.30
    经营活动现金流出小计                            94,267,742.61                          95,046,178.71
    经营活动产生的现金流量净额                      25,688,663.42                          22,818,637.93二、投资活动产生的现金流量:
    收回投资收到的现金                                  0.00                                   0.00
    取得投资收益所收到的现金                            0.00                                   0.00
                                      深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
       处置固定资产、无形资产和其他
                                            9,920.00                             36,200.00长期资产收回的现金净额
       处置子公司及其他营业单位收到
                                        1,119,000.00                                  0.00的现金净额
       收到其他与投资活动有关的现金       550,000.00                                  0.00
    投资活动现金流入小计                    1,678,920.00                             36,200.00
       购建固定资产、无形资产和其他
                                       62,953,157.89                         60,242,631.49长期资产支付的现金
       投资支付的现金                           0.00                                  0.00
       质押贷款净增加额                         0.00                                  0.00
       取得子公司及其他营业单位支付
                                                0.00                                  0.00的现金净额
       支付其他与投资活动有关的现金             0.00                                  0.00
    投资活动现金流出小计                   62,953,157.89                         60,242,631.49
    投资活动产生的现金流量净额             -61,274,237.89                       -60,206,431.49三、筹资活动产生的现金流量:
       吸收投资收到的现金                       0.00                                  0.00
       其中:子公司吸收少数股东投资
                                                0.00                                  0.00收到的现金
       取得借款收到的现金              15,000,000.00                                  0.00
       发行债券收到的现金                       0.00                                  0.00
       收到其他与筹资活动有关的现金             0.00                                  0.00
    筹资活动现金流入小计                   15,000,000.00                                  0.00
       偿还债务支付的现金              15,000,000.00                                  0.00
       分配股利、利润或偿付利息支付
                                        7,875,000.00                          6,500,000.00的现金
       其中:子公司支付给少数股东的
                                                0.00                                  0.00股利、利润
       支付其他与筹资活动有关的现金             0.00                                  0.00
    筹资活动现金流出小计                   22,875,000.00                          6,500,000.00
    筹资活动产生的现金流量净额              -7,875,000.00                        -6,500,000.00四、汇率变动对现金及现金等价物的
                                         -209,906.62                            -13,760.34影响
    五、现金及现金等价物净增加额           -43,670,481.09                       -43,901,553.90
       加:期初现金及现金等价物余额   486,331,558.72                        603,199,708.31
    六、期末现金及现金等价物余额          442,661,077.63                        559,298,154.41
                                                          深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    法定代表人:李瑞杰                    主管会计工作负责人:黎燕红                      会计机构负责人:朱丹平6、母公司现金流量表编制单位:深圳中青宝互动网络股份有限公司
                                                                                                       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                          63,652,020.81                         63,468,970.48
    收到的税费返还                                           433,964.82                          3,106,291.06
    收到其他与经营活动有关的现金                          39,136,141.26                         21,696,800.65
    经营活动现金流入小计                                      103,222,126.89                         88,272,062.19
    购买商品、接受劳务支付的现金                           5,523,292.19                          3,657,359.11
    支付给职工以及为职工支付的现
                                                           15,230,975.77                         16,643,690.68金
    支付的各项税费                                         3,779,393.58                          6,741,281.02
    支付其他与经营活动有关的现金                          73,421,290.82                         35,933,267.76
    经营活动现金流出小计                                       97,954,952.36                         62,975,598.57
    经营活动产生的现金流量净额                                  5,267,174.53                         25,296,463.62二、投资活动产生的现金流量:
    收回投资收到的现金                                             0.00                                  0.00
    取得投资收益所收到的现金                                       0.00                                  0.00
    处置固定资产、无形资产和其他
                                                                9,920.00                                  0.00长期资产收回的现金净额
    处置子公司及其他营业单位收到
                                                            1,121,300.00                                  0.00的现金净额
    收到其他与投资活动有关的现金                             300,000.00                                  0.00
    投资活动现金流入小计                                        1,431,220.00                                  0.00
    购建固定资产、无形资产和其他
                                                           37,367,802.81                         42,818,829.31长期资产支付的现金
    投资支付的现金                                                 0.00                          1,880,100.00
    取得子公司及其他营业单位支付
                                                                    0.00                                  0.00的现金净额
    支付其他与投资活动有关的现金                                   0.00                                  0.00
    投资活动现金流出小计                                       37,367,802.81                         44,698,929.31
    投资活动产生的现金流量净额                                 -35,936,582.81                        -44,698,929.31三、筹资活动产生的现金流量:
                                                              深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
       吸收投资收到的现金                                                   0.00                                            0.00
       取得借款收到的现金                                         15,000,000.00                                             0.00
       发行债券收到的现金                                                   0.00                                            0.00
       收到其他与筹资活动有关的现金                                         0.00                                            0.00
    筹资活动现金流入小计                                              15,000,000.00                                             0.00
       偿还债务支付的现金                                         15,000,000.00                                             0.00
       分配股利、利润或偿付利息支付
                                                                   7,875,000.00                                     6,500,000.00的现金
       支付其他与筹资活动有关的现金                                         0.00                                            0.00
    筹资活动现金流出小计                                              22,875,000.00                                     6,500,000.00
    筹资活动产生的现金流量净额                                        -7,875,000.00                                     -6,500,000.00四、汇率变动对现金及现金等价物的
                                                                     -85,163.65                                         -8,669.87影响
    五、现金及现金等价物净增加额                                     -38,629,571.93                                    -25,911,135.56
       加:期初现金及现金等价物余额                              299,050,763.76                                 362,891,367.69
    六、期末现金及现金等价物余额                                     260,421,191.83                                 336,980,232.13
    法定代表人:李瑞杰                         主管会计工作负责人:黎燕红                              会计机构负责人:朱丹平7、合并所有者权益变动表编制单位:深圳中青宝互动网络股份有限公司本期金额
                                                                                                                        单位:元
                                                                         本期金额
                                                  归属于母公司所有者权益
             项目                                                                                          少数股东 所有者权
                             实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                             其他        权益        益合计
                                         积      股      备         积      险准备     利润
                             股本)
                             130,000 693,919,                     16,405,             52,846,0 77,616.7 26,077,22 919,325,65
    一、上年年末余额                                  0.00    0.00                 0.00
                              ,000.00   743.89                     060.16               16.65          9       0.84         8.33
       加:会计政策变更         0.00      0.00    0.00    0.00       0.00      0.00      0.00     0.00         0.00         0.00
           前期差错更正         0.00      0.00    0.00    0.00       0.00      0.00      0.00     0.00         0.00         0.00
           其他                 0.00      0.00    0.00    0.00       0.00      0.00      0.00     0.00         0.00         0.00
                             130,000 693,919,                     16,405,             52,846,0 77,616.7 26,077,22 919,325,65
    二、本年年初余额                                  0.00    0.00                 0.00
                              ,000.00   743.89                     060.16               16.65          9       0.84         8.33
    三、本期增减变动金额(减少      0.00 3,592,54     0.00    0.00       0.00      0.00 9,712,95 31,988.9 -1,559,87 11,777,611
                                                            深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    以“-”号填列)                           2.64                                       4.16         1        4.27          .44
                                                                                  17,512,9              -1,559,87 15,953,079
    (一)净利润                    0.00       0.00   0.00   0.00     0.00     0.00                  0.00
                                                                                    54.16                   4.27          .89
                                                                                             31,988.9
    (二)其他综合收益              0.00       0.00   0.00   0.00     0.00     0.00       0.00                  0.00 31,988.91
                                                                                                   1
                                                                                  17,512,9 31,988.9 -1,559,87 15,985,068
    上述(一)和(二)小计          0.00       0.00   0.00   0.00     0.00     0.00
                                                                                    54.16          1        4.27          .80
                                       3,592,54                                                                    3,592,542.
    (三)所有者投入和减少资本      0.00              0.00   0.00     0.00     0.00       0.00       0.00       0.00
                                           2.64                                                                            64
    1.所有者投入资本               0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.00
    2.股份支付计入所有者权益              3,592,54                                                                    3,592,542.
                                0.00              0.00   0.00     0.00     0.00       0.00       0.00       0.00
    的金额                                     2.64                                                                            64
    3.其他                         0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.00
                                                                                  -7,800,0                         -7,800,000.
    (四)利润分配                  0.00       0.00   0.00   0.00     0.00     0.00                  0.00       0.00
                                                                                    00.00                                  00
    1.提取盈余公积                 0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.00
    2.提取一般风险准备             0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.00
    3.对所有者(或股东)的分                                                         -7,800,0                         -7,800,000.
                                0.00       0.00   0.00   0.00     0.00     0.00                  0.00       0.00
    配                                                                                  00.00                                  00
    4.其他                         0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.00
    (五)所有者权益内部结转        0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.001.资本公积转增资本(或股
                                0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.00本)2.盈余公积转增资本(或股
                                0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.00本)
    3.盈余公积弥补亏损             0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.00
    4.其他                         0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.00
    (六)专项储备                  0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.00
    1.本期提取                     0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.00
    2.本期使用                     0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.00
    (七)其他                      0.00       0.00   0.00   0.00     0.00     0.00       0.00       0.00       0.00         0.00
                             130,000 697,512,                   16,405,           62,558,9 109,605. 24,517,34 931,103,26
    四、本期期末余额                                  0.00   0.00              0.00
                             ,000.00    286.53                  060.16              70.81         70        6.57         9.77上年金额
                                                                                                                     单位:元
                                                                    上年金额
             项目
                                                  归属于母公司所有者权益                                少数股东 所有者权
                                                                   深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                实收资                                                                            权益         益合计
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                                其他
                                            积        股      备       积       险准备     利润
                                股本)
                                130,000 693,721,                      12,529,             46,529,3 49,288.2 24,285,56 907,115,85
    一、上年年末余额                                       0.00    0.00                0.00
                                ,000.00    884.75                     726.33                90.84            9        6.46          6.67
       加:同一控制下企业合并
                                   0.00       0.00     0.00    0.00     0.00       0.00       0.00       0.00         0.00          0.00产生的追溯调整
       加:会计政策变更            0.00       0.00     0.00    0.00     0.00       0.00       0.00       0.00         0.00          0.00
           前期差错更正            0.00       0.00     0.00    0.00     0.00       0.00       0.00       0.00         0.00          0.00
           其他                    0.00       0.00     0.00    0.00     0.00       0.00       0.00       0.00         0.00          0.00
                                130,000 693,721,                      12,529,             46,529,3 49,288.2 24,285,56 907,115,85
    二、本年年初余额                                       0.00    0.00                0.00
                                ,000.00    884.75                     726.33                90.84            9        6.46          6.67
    三、本期增减变动金额(减少                197,859.                    3,875,3             6,316,62 28,328.5 1,791,654 12,209,801
                                   0.00                0.00    0.00                0.00
    以“-”号填列)                                 14                    33.83                  5.81           0         .38           .66
                                                                                          16,691,9               -581,528. 16,110,431
    (一)净利润                       0.00       0.00     0.00    0.00     0.00       0.00                  0.00
                                                                                            59.64                        39          .25
                                                                                                     28,328.5
    (二)其他综合收益                 0.00       0.00     0.00    0.00     0.00       0.00       0.00                    0.00 28,328.50
                                                                                                             0
                                                                                          16,691,9 28,328.5 -581,528. 16,138,759
    上述(一)和(二)小计             0.00       0.00     0.00    0.00     0.00       0.00
                                                                                            59.64            0           39          .75
                                          197,859.                                                               2,373,182 2,571,041.
    (三)所有者投入和减少资本         0.00                0.00    0.00     0.00       0.00       0.00       0.00
                                                 14                                                                    .77            91
    1.所有者投入资本                  0.00       0.00     0.00    0.00     0.00       0.00       0.00       0.00         0.00          0.00
    2.股份支付计入所有者权益                 194,540.
                                   0.00                0.00    0.00     0.00       0.00       0.00       0.00         0.00 194,540.55
    的金额                                           55
                                                                                                                 2,373,182 2,376,501.
    3.其他                            0.00 3,318.59       0.00    0.00     0.00       0.00       0.00       0.00
                                                                                                                       .77            36
                                                                      3,875,3             -10,375,                            -6,500,000.
    (四)利润分配                     0.00       0.00     0.00    0.00                0.00                  0.00         0.00
                                                                       33.83               333.83                                     00
                                                                      3,875,3             -3,875,3
    1.提取盈余公积                    0.00       0.00     0.00    0.00                0.00                  0.00         0.00          0.00
                                                                       33.83                33.83
    2.提取一般风险准备                0.00       0.00     0.00    0.00     0.00       0.00       0.00       0.00         0.00          0.00
    3.对所有者(或股东)的分                                                                 -6,500,0                            -6,500,000.
                                   0.00       0.00     0.00    0.00     0.00       0.00                  0.00         0.00
    配                                                                                          00.00                                     00
    4.其他                            0.00       0.00     0.00    0.00     0.00       0.00       0.00       0.00         0.00          0.00
    (五)所有者权益内部结转           0.00       0.00     0.00    0.00     0.00       0.00       0.00       0.00         0.00          0.001.资本公积转增资本(或股
                                   0.00       0.00     0.00    0.00     0.00       0.00       0.00       0.00         0.00          0.00本)
                                                              深圳中青宝互动网络股份有限公司 2013 年半年度报告全文2.盈余公积转增资本(或股
                                0.00       0.00     0.00   0.00     0.00      0.00      0.00      0.00             0.00        0.00本)
    3.盈余公积弥补亏损             0.00       0.00     0.00   0.00     0.00      0.00      0.00      0.00             0.00        0.00
    4.其他                         0.00       0.00     0.00   0.00     0.00      0.00      0.00      0.00             0.00        0.00
    (六)专项储备                  0.00       0.00     0.00   0.00     0.00      0.00      0.00      0.00             0.00        0.00
    1.本期提取                     0.00       0.00     0.00   0.00     0.00      0.00      0.00      0.00             0.00        0.00
    2.本期使用                     0.00       0.00     0.00   0.00     0.00      0.00      0.00      0.00             0.00        0.00
    (七)其他                      0.00       0.00     0.00   0.00     0.00      0.00      0.00      0.00             0.00        0.00
                             130,000 693,919,                     16,405,            52,846,0 77,616.7 26,077,22 919,325,65
    四、本期期末余额                                    0.00   0.00               0.00
                             ,000.00   743.89                     060.16               16.65           9           0.84        8.33
    法定代表人:李瑞杰                         主管会计工作负责人:黎燕红                                 会计机构负责人:朱丹平8、母公司所有者权益变动表编制单位:深圳中青宝互动网络股份有限公司本期金额
                                                                                                                           单位:元
                                                                       本期金额
              项目            实收资本                                                      一般风险 未分配利 所有者权
                                           资本公积 减:库存股 专项储备 盈余公积
                             (或股本)                                                        准备           润           益合计
                              130,000,00 693,994,70                           16,405,060                   83,895,541 924,295,30
    一、上年年末余额                                           0.00        0.00                       0.00
                                    0.00          4.27                                .16                           .44        5.87
       加:会计政策变更             0.00          0.00     0.00        0.00          0.00         0.00             0.00        0.00
           前期差错更正             0.00          0.00     0.00        0.00          0.00         0.00             0.00        0.00
           其他                     0.00          0.00     0.00        0.00          0.00         0.00             0.00        0.00
                              130,000,00 693,994,70                           16,405,060                   83,895,541 924,295,30
    二、本年年初余额                                           0.00        0.00                       0.00
                                    0.00          4.27                                .16                           .44        5.87
    三、本期增减变动金额(减少                 3,592,542.                                                      8,333,211. 11,925,754
                                    0.00                   0.00        0.00          0.00         0.00
    以“-”号填列)                                   64                                                               97           .61
                                                                                                           16,133,211 16,133,211
    (一)净利润                        0.00          0.00     0.00        0.00          0.00         0.00
                                                                                                                    .97          .97
    (二)其他综合收益                  0.00          0.00     0.00        0.00          0.00         0.00             0.00        0.00
                                                                                                           16,133,211 16,133,211
    上述(一)和(二)小计              0.00          0.00     0.00        0.00          0.00         0.00
                                                                                                                    .97          .97
                                           3,592,542.                                                                     3,592,542.
    (三)所有者投入和减少资本          0.00                   0.00        0.00          0.00         0.00             0.00
                                                   64                                                                            64
    1.所有者投入资本                   0.00          0.00     0.00        0.00          0.00         0.00             0.00        0.00
                                                              深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    2.股份支付计入所有者权益的                  3,592,542.                                                             3,592,542.
                                     0.00                  0.00      0.00         0.00       0.00         0.00
    金额                                                64                                                                     64
    3.其他                              0.00         0.00     0.00      0.00         0.00       0.00         0.00           0.00
                                                                                                    -7,800,000. -7,800,000.
    (四)利润分配                       0.00         0.00     0.00      0.00         0.00       0.00
                                                                                                              00           00
    1.提取盈余公积                      0.00         0.00     0.00      0.00         0.00       0.00         0.00           0.00
    2.提取一般风险准备                  0.00         0.00     0.00      0.00         0.00       0.00         0.00           0.00
                                                                                                    -7,800,000. -7,800,000.
    3.对所有者(或股东)的分配          0.00         0.00     0.00      0.00         0.00       0.00
                                                                                                              00           00
    4.其他                              0.00         0.00     0.00      0.00         0.00       0.00                        0.00
    (五)所有者权益内部结转             0.00         0.00     0.00      0.00         0.00       0.00         0.00           0.00
    1.资本公积转增资本(或股本)        0.00         0.00     0.00      0.00         0.00       0.00         0.00           0.00
    2.盈余公积转增资本(或股本)        0.00         0.00     0.00      0.00         0.00       0.00         0.00           0.00
    3.盈余公积弥补亏损                  0.00         0.00     0.00      0.00         0.00       0.00         0.00           0.00
    4.其他                              0.00         0.00     0.00      0.00         0.00       0.00         0.00           0.00
    (六)专项储备                       0.00         0.00     0.00      0.00         0.00       0.00         0.00           0.00
    1.本期提取                          0.00         0.00     0.00      0.00         0.00       0.00         0.00           0.00
    2.本期使用                          0.00         0.00     0.00      0.00         0.00       0.00         0.00           0.00
    (七)其他                           0.00         0.00     0.00      0.00         0.00       0.00         0.00           0.00
                               130,000,00 697,587,24                        16,405,060              92,228,753 936,221,06
    四、本期期末余额                                           0.00      0.00                    0.00
                                     0.00         6.91                             .16                        .41        0.48上年金额
                                                                                                                     单位:元
                                                                     上年金额
              项目              实收资本                                                 一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                                 准备          润           益合计
                                130,000,00 693,800,16                       12,529,726              55,517,536 891,847,42
    一、上年年末余额                                           0.00      0.00                    0.00
                                      0.00         3.72                            .33                        .97        7.02
       加:会计政策变更               0.00         0.00    0.00      0.00         0.00       0.00            0.00        0.00
           前期差错更正               0.00         0.00    0.00      0.00         0.00       0.00            0.00        0.00
           其他                       0.00         0.00    0.00      0.00         0.00       0.00            0.00        0.00
                                130,000,00 693,800,16                       12,529,726              55,517,536 891,847,42
    二、本年年初余额                                           0.00      0.00                    0.00
                                      0.00         3.72                            .33                        .97        7.02
    三、本期增减变动金额(减少以                                                3,875,333.              28,378,004 32,447,878
                                      0.00 194,540.55      0.00      0.00                    0.00
    “-”号填列)                                                                     83                         .47          .85
    (一)净利润                          0.00         0.00    0.00      0.00         0.00       0.00 38,753,338 38,753,338
                                                             深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                                                                                       .30        .30
    (二)其他综合收益                  0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.00
                                                                                               38,753,338 38,753,338
    上述(一)和(二)小计              0.00        0.00      0.00      0.00         0.00   0.00
                                                                                                       .30        .30
    (三)所有者投入和减少资本          0.00 194,540.55       0.00      0.00         0.00   0.00         0.00 194,540.55
    1.所有者投入资本                   0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.002.股份支付计入所有者权益的
                                    0.00 194,540.55       0.00      0.00         0.00   0.00         0.00 194,540.55金额
    3.其他                             0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.00
                                                                           3,875,333.          -10,375,33 -6,500,000.
    (四)利润分配                      0.00        0.00      0.00      0.00                0.00
                                                                                  83                 3.83          00
                                                                           3,875,333.          -3,875,333.
    1.提取盈余公积                     0.00        0.00      0.00      0.00                0.00                     0.00
                                                                                  83                   83
    2.提取一般风险准备                 0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.00
                                                                                               -6,500,000. -6,500,000.
    3.对所有者(或股东)的分配         0.00        0.00      0.00      0.00         0.00   0.00
                                                                                                       00          00
    4.其他                             0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.00
    (五)所有者权益内部结转            0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.00
    1.资本公积转增资本(或股本)       0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.00
    2.盈余公积转增资本(或股本)       0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.00
    3.盈余公积弥补亏损                 0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.00
    4.其他                             0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.00
    (六)专项储备                      0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.00
    1.本期提取                         0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.00
    2.本期使用                         0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.00
    (七)其他                          0.00        0.00      0.00      0.00         0.00   0.00         0.00        0.00
                              130,000,00 693,994,70                        16,405,060          83,895,541 924,295,30
    四、本期期末余额                                          0.00      0.00                0.00
                                    0.00        4.27                              .16                  .44       5.87
    法定代表人:李瑞杰                         主管会计工作负责人:黎燕红                    会计机构负责人:朱丹平三、公司基本情况1. 公司历史沿革
    深圳中青宝互动网络股份有限公司(以下简称“公司”或“本公司”)原名深圳市中青宝网网络科技股份有限公司,系由深圳市宝德网络技术有限公司整体变更设立。2008/4/28,深圳市宝德网络技术有限公司股东会通过关于公司股份制改制的决议:同意以经审计的净资产折股方式整体变更为股份有限公司。具体方案为:截至2008/2/29止公司经深圳市鹏城会计事务所有限公司审计(深鹏所审字[2008]565号《审计报告》)
                                                         深圳中青宝互动网络股份有限公司 2013 年半年度报告全文的净资产为人民币113,045,163.72元,将其中的人民币75,000,000.00元按1:1的比例折为75,000,000股,每股面值人民币1.00元,其余人民币38,045,163.72元转入资本公积,公司全体股东以其所持公司股权所对应的经审计的净资产作为出资,认购本公司的全部股份,股权比例保持不变。2008/5/13深圳市工商行政管理局核准了股份公司设立登记,并颁发了注册号为440301103051839的《企业法人营业执照》。
    公司设立时的股权结构如下:
    序号                          股东名称                     持股数量(万股)            持股比例(%)
    1                深圳市宝德投资控股有限公司                  2,550.00                     34.00
    2                深圳宝德科技股份有限公司*1                  1,530.00                     20.40
    3               中青联创科技(北京)有限公司                 1,500.00                     20.00
    4                深圳市创新投资集团有限公司                   600.00                        8.00
    5                  深圳市网诚科技有限公司                     363.75                        4.85
    6                深圳市众志和科技有限公司”*2                 360.75                        4.81
    7              深圳市中科招商投资管理有限公司                 300.00                        4.00
    8                 深圳市南博投资有限公司*3                    295.50                        3.94
                            合 计                                 7,500.00                       100
    注:*1现更名为宝德科技集团股份有限公司,发行后公司的股权结构下同。
          *2现更名为乌鲁木齐众志和股权投资管理合伙企业(有限合伙),发行后公司的股权结构下同。
          *3现更名为乌鲁木齐南博股权投资管理合伙企业(有限合伙),发行后公司的股权结构下同。
    2010/1/20中国证券监督管理委员会《关于核准深圳市中青宝网网络科技股份有限公司首次公开发行股票的批复》(证监许可[2010]94号)核准,由主承销商长江证劵承销保荐有限公司采用网下询价配售与网上资金申购定价发行相结合的方式发行人民币普通股(A股)2,500万股,发行价格为每股人民币30.00元。截至2010/2/5止,公司实际已发行人民币普通股2,500万股,募集资金总额为人民币750,000,000.00元,实际募集资金净额人民币710,755,000.00元,其中新增注册资本人民币25,000,000.00元,增加资本公积人民币685,755,000.00元。
    发行后公司的股权结构如下:
         序号                            股东名称               持股数量(万股)           持股比例(%)
         一、      发起人
          1        深圳市宝德投资控股有限公司                        2,550.00                    25.50
          2        深圳宝德科技股份有限公司                          1,530.00                    15.30
          3        中青联创科技(北京)有限公司                      1,500.00                    15.00
          4        深圳市创新投资集团有限公司                        600.00                       6.00
          5        深圳市网诚科技有限公司                            363.75                       3.64
          6        深圳市众人志和科技有限公司                        360.75                       3.61
          7        深圳市中科招商投资管理有限公司                    300.00                       3.00
          8        深圳市南博投资有限公司                            295.50                       2.95
                                         小   计                     7,500.00                    75.00
         二、      社会公众股                                        2,500.00                    25.00
                            合      计                              10,000.00                     100
    2010年3月29日,公司第一届董事会第十七次会议审议通过了《2009年度利润分配和资本公积金转增股本预案》以现有总股本100,000,000股为基数,按每10股派发现金股利人民币2元(含税),派发现金股
                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文利共计人民币20,000,000.00元,剩余未分配利润结转以后年度,同时,以总股本100,000,000股为基数,由资本公积金向全体股东每10股转增3股,合计转增股本30,000,000股。以上方案已经2010年4月20日召开的公司2009年度股东大会审议通过,转增后总股本为130,000,000股。
    2010年6月3日,经深圳市市场监督管理局核准,公司名称变更为深圳中青宝互动网络股份有限公司。
    1、行业性质
    本公司属网络游戏行业,根据《上市公司行业分类指引》,归类为“G87计算机应用服务业”行业。
    2、经营范围
    一般经营项目:计算机软、硬件及网络系统的技术开发;电子通讯产品的技术开发及外观设计以及相关产品的销售和咨询服务(不含专营、专控、专卖商品及限制项目);因特网接入服务业务、信息服务业务(仅限互联网信息服务和移动网信息服务业务);进出口业务;互联网游戏出版物;手机游戏出版物。
    3、主要产品、劳务
    网络游戏的开发与运营。
    4、公司基本架构
    本公司最高权力机构是股东大会,实行董事会领导下的总经理负责制。根据业务发展需要,设立网络架构技术中心、端游运营中心、财务中心、研发中心、企业文化建设与员工发展中心、企业发展与资本运营中心、SNS社区游戏事业部、手机游戏事业部等职能部门。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”)、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)进行确认和计量,在此基础上编制财务报表。2、遵循企业会计准则的声明
    公司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
    本公司采用人民币为记账本位币。
    本公司全资子公司ZQ GAME INC采用美元为记账本位币,编制财务报表时折算为人民币。
                                                深圳中青宝互动网络股份有限公司 2013 年半年度报告全文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
    对于同一控制下的企业合并,合并方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。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    被合并各方采用的会计政策与本公司不一致的,本公司在合并日按照本公司会计政策进行调整,在此基础上按照企业会计准则规定确认。(2)非同一控制下的企业合并
    对于非同一控制下的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。
    通过多次交换交易分步实现的非同一控制下企业合并,区分个别财务报表和合并财务报表进行相关会计处理:
    (1)在个别财务报表中,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;购买日之前持有的被购买方的股权涉及其他综合收益的,在处置该项投资时将与其相关的其他综合收益(例如,可供出售金融资产公允价值变动计入资本公积的部分,下同)转入当期投资收益。
    (2)在合并财务报表中,对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益;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。
    购买方为进行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,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。
    购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉。购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。
    所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一致,如子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务报表时,按本公司的会计政策、会计期间进行必要的调整。
    合并财务报表以本公司及子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由本公司编制。
    合并财务报表时抵销本公司与各子公司、各子公司相互之间发生的内部交易对合并资产负债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。
    子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额的,其余额仍应当冲减少数股东权益。
    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
                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当期期初至报告期末的现金流量纳入合并现金流量表。
    在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表期初数;将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日至报告期末的现金流量纳入合并现金流量表。
    在报告期内,本公司处置子公司,则该子公司期初至处置日的收入、费用、利润纳入合并利润表;该子公司期初至处置日的现金流量纳入合并现金流量表。
    企业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的,在合并财务报表中,对于剩余股权,应当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,应当在丧失控制权时转为当期投资收益。(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不适用。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(一般从购买日起,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。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日的即期近似汇率作为折算汇率折合成人民币记账,该即期近似汇率指交易发生日当月的近似汇率。
    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近似汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表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。
                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文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,期末将公允价值变动计入当期损益。
    处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
    2. 持有至到期投资
    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、其他应收款、预付账款等,以向购货方应收的合同或协议价款作为初始确认金额;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。期末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。
    处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
    5. 其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额。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;
                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    (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存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市场的金融资产或金融负债,采用估值技术(包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等)确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。(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
    资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,如有客观证据表明该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。
    (2)持有至到期投资的减值准备:
    对于持有至到期投资,有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间差额计算确认减值损失;计提后如有证据表明其价值已恢复,原确认的减值损失可予以转回,记入当期损益,但该转回的账面价值不超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。
                                                           深圳中青宝互动网络股份有限公司 2013 年半年度报告全文(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据不适用。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
                                                           本公司根据公司经营规模、业务性质及客户结算状况等确
    单项金额重大的判断依据或金额标准                           定单项金额重大的应收账款标准为人民币 50 万元,其他
                                                           应收款标准为人民币 50 万元。
                                                           单独进行减值测试,按预计未来现金流量现值低于其账面
    单项金额重大并单项计提坏账准备的计提方法                   价值的差额计提坏账准备,计入当期损益。单独测试未发
                                                           生减值的应收款项,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
                                                       本公司以账龄为信用风险特征进行组合并结合现实的实际损
    信用风险特征                 账龄分析法
                                                       失率确定不同账龄应计提坏账准备的比例。组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
               账龄                  应收账款计提比例(%)                    其他应收款计提比例(%)
    1 年以内(含 1 年)                                          5%                                            5%
    1-2 年                                                     10%                                           10%
    2-3 年                                                     20%                                           20%
    3 年以上                                                   100%                                          100%
    3-4 年                                                    100%                                          100%
    4-5 年                                                    100%                                          100%
    5 年以上                                                   100%                                          100%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款
                                       有客观证据表明可能发生了减值,如债务人出现撤销、破产或死亡,以其破产单项计提坏账准备的理由
                                       财产或遗产清偿后,仍不能收回、现金流量严重不足等情况。
                                                  深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                对有客观证据表明可能发生了减值的应收款项,将其从相关组合中分离出来,坏账准备的计提方法
                                单独进行减值测试,确认减值损失。11、存货(1)存货的分类
    存货是指本公司在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。主要包括原材料、包装物、低值易耗品、产成品。(2)发出存货的计价方法计价方法:加权平均法
    存货在取得时,按成本进行初始计量,包括采购成本、加工成本和其他成本。存货发出时按加权平均法计价。(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    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。(4)存货的盘存制度盘存制度:永续盘存制
    采用永续盘存制。(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法
                                                深圳中青宝互动网络股份有限公司 2013 年半年度报告全文12、长期股权投资(1)投资成本的确定
    (1)企业合并形成的长期股权投资
      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;资本公积不足冲减的,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。被合并方存在合并财务报表,则以合并日被合并方合并财务报表所有者权益为基础确定长期股权投资的初始投资成本。
    非同一控制下的企业合并: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,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、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,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。
    企业通过多次交易分步实现非同一控制下企业合并的,应当区分个别财务报表和合并财务报表进行相关会计处理:
    在个别财务报表中,应当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,购买日之前持有的被购买方的股权涉及其他综合收益的,应当在处置该项投资时将与其相关的其他综合收益(例如,可供出售金融资产公允价值变动计入资本公积的部分,下同)转入当期投资收益。
    在合并财务报表中,对于购买日之前持有的被购买方的股权,应当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应当转为购买日所属当期投资收益。在合并合同中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,也计入合并成本。
    (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。
                                                深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    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)。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,净利润和其他投资变动为基础进行核算。
    (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,投资企业在确认应享有被投资单位的净利润或净亏损时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确认,投资企业与联营企业及合营企业之间发生的内部交易损益按照持股比例计算归属于投资企业的部分,应当予以抵销,在此基础上确认投资损益;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。(3)确定对被投资单位具有共同控制、重大影响的依据
    按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在,则视为与其他方对被投资单位实施共同控制;对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定,则视为投资企业能够对被投资单位施加重大影响。(4)减值测试方法及减值准备计提方法
    资产负债表日,若因市价持续下跌或被投资单位经营状况恶化等原因使长期股权投资存在减值迹象时,根据单项长期股权投资的公允价值减去处置费用后的净额与长期股权投资预计未来现金流量的现值两者之间较高者确定长期股权投资的可收回金额。长期股权投资的可收回金额低于账面价值时,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。
    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。
    采用成本法核算的长期股权投资,因被投资单位宣告分派现金股利或利润确认投资收益后,考虑长期股权投资是否发生减值。
    长期股权投资减值损失一经确认,不再转回。
                                                深圳中青宝互动网络股份有限公司 2013 年半年度报告全文13、投资性房地产
    投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产,包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。
    本公司的投资性房地产按其成本作为入账价值,外购投资性房地产的成本包括购买价款、相关税费和可直接归属于该资产的其他支出;自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
    本公司对投资性房地产采用成本模式进行后续计量,按其预计使用寿命及净残值率对建筑物和土地使用权计提折旧或摊销。
    投资性房地产的用途改变为自用时,自改变之日起,本公司将该投资性房地产转换为固定资产或无形资产。自用房地产的用途改变为赚取租金或资本增值时,自改变之日起,本公司将固定资产或无形资产转换为投资性房地产。发生转换时,以转换前的账面价值作为转换后的入账价值。
    公司对存在减值迹象的,估计其可收回金额,可收回金额低于其账面价值的,确认相应的减值损失。
    投资性房地产减值损失一经确认,不再转回。
    当投资性房地产被处置,或者永久退出使用且预计不能从其处置中取得经济利益时,终止确认该项投资性房地产。投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的金额计入当期损益。14、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)融资租入固定资产的认定依据、计价方法
    当本公司租入的固定资产符合下列一项或数项标准时,确认为融资租入固定资产:
    (1)在租赁期届满时,租赁资产的所有权转移给本公司。
    (2)本公司有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定本公司将会行使这种选择权。
    (3)即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分。
    (4)本公司在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值。
    (5)租赁资产性质特殊,如果不作较大改造,只有本公司才能使用。
    融资租赁租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额的现值两者中较低者,作为入账价值。最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。在租赁谈判和签订租赁合同过程中发生的,可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用,计入租入资产价值。未确认融资费用在租赁期内各个期间采用实际利率法进行分摊。
    本公司采用与自有固定资产相一致的折旧政策计提融资租入固定资产折旧。能够合理确定租赁期届满时取得租赁资产所有权的,在租赁资产使用寿命内计提折旧。无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。
                                                深圳中青宝互动网络股份有限公司 2013 年半年度报告全文(3)各类固定资产的折旧方法
    除已提足折旧仍继续使用的固定资产之外,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。
    融资租赁方式租入的固定资产,能合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。
    利用专项储备支出形成的固定资产,按照形成固定资产的成本冲减专项储备,并确认相同金额的累计折旧。该固定资产在以后期间不再计提折旧。
    本公司根据固定资产的性质和使用情况,确定固定资产的使用寿命和预计净残值。并在年度终了,对固定资产的使用寿命、预计净残值和折旧方法进行复核,如与原先估计数存在差异的,进行相应的调整。
           类别               折旧年限(年)     残值率(%)                   年折旧率(%)
    房屋及建筑物            20-50                                    5% 4.75-1.9
    机器设备                5                                        5% 19
    电子设备                5                                        5% 19
    运输设备                5                                        5% 19
    其他设备                5                                        5% 19(4)固定资产的减值测试方法、减值准备计提方法
    公司在资产负债表日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。(5)其他说明15、在建工程(1)在建工程的类别
    本公司自行建造的在建工程按实际成本计价,实际成本由建造该项资产达到预定可使用状态前所发生的必要支出构成,包括工程用物资成本、人工成本、交纳的相关税费、应予资本化的借款费用以及应分摊的间接费用等。本公司的在建工程以项目分类核算。
                                                深圳中青宝互动网络股份有限公司 2013 年半年度报告全文(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。可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计未来现金流量的现值两者之间较高者确定。
    当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。
    在建工程的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项在建工程可能发生减值的,企业以单项在建工程为基础估计其可收回金额。企业难以对单项在建工程的可收回金额进行估计的,以该在建工程所属的资产组为基础确定资产组的可收回金额。16、借款费用(1)借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
    符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    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。
                                                深圳中青宝互动网络股份有限公司 2013 年半年度报告全文(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
    专门借款的利息费用(扣除尚未动用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的投资收益)及其辅助费用在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态前,予以资本化。
    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。17、生物资产
    无相关事项。18、油气资产
    无相关事项。19、无形资产(1)无形资产的计价方法
    无形资产指企业拥有或控制的没有实物形态的可辨认非货币性资产,包括系统软件、开发工具、游戏产品、运营工具、办公软件、土地使用权等。
    (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
                                                  深圳中青宝互动网络股份有限公司 2013 年半年度报告全文过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。
    (2)后续计量
    在取得无形资产时分析判断其使用寿命。
    使用寿命有限的无形资产,自无形资产可供使用时起在预计使用年限、合同规定的受益年限和法律规定有效年限三者中最短者分期平均摊销。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
    每期末,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。
             项目             预计使用寿命                            依据
    土地使用权            50                     合同规定的受益年限
    开发工具              5-10                   预计使用年限
    游戏产品              1、5                   预计使用年限
    其中:MMO 游戏        5                      预计使用年限
    网页游戏              1                      预计使用年限
    手机游戏              1                      预计使用年限
    社交游戏              1                      预计使用年限
    运营工具              5                      预计使用年限
    系统软件              5                      预计使用年限(3)使用寿命不确定的无形资产的判断依据
    本公司无使用寿命不确定的无形资产。(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。可收回金额为改无形资产预计未来现金流量的现值确定。
    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。
    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。
                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
    研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调查、研究活动的阶段。
    开发阶段:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。
    公司根据网络游戏项目开发管理的流程,将其内部研究开发项目划分研究阶段和开发阶段。其中,项目策划阶段与项目立项阶段作为研究阶段;项目计划阶段、项目实施与执行阶段和项目验收阶段作为开发阶段。
    研究阶段起点为游戏策划,终点为立项评审通过,表明公司研发中心判断该项目在技术上、商业上等具有可行性;开发阶段的起点为项目开发计划,终点为项目相关测试完成后可进入商业运营。 研究阶段的项目支出直接记入当期损益;进入开发阶段的项目支出,则予以资本化,先在“开发支出”科目分项目进行明细核算,可商业运营时,再转入“无形资产”科目分项目进行明细核算。(6)内部研究开发项目支出的核算
    内部研究开发项目开发阶段的支出,同时满足下列条件时确认为无形资产:
    (1)完成该无形资产以使其能够使用或出售在技术上具有可行性;
    (2)具有完成该无形资产并使用或出售的意图;
    (3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能够证明其有用性;
    (4)有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    (5)归属于该无形资产开发阶段的支出能够可靠地计量。20、长期待摊费用
    长期待摊费用指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。
    长期待摊费用在取得时按照实际成本计价,长期待摊费用在费用项目的受益期限内分期平均摊销,不能使以后会计期间受益的长期待摊费用项目,在确定时将该项目的摊余价值全部计入当期损益。21、附回购条件的资产转让
    无相关事项。22、预计负债(1)预计负债的确认标准
    与或有事项相关的义务同时满足下列条件时,本公司确认为预计负债:
    该义务是本公司承担的现时义务;
    履行该义务很可能导致经济利益流出本公司;
    该义务的金额能够可靠地计量。
                                                  深圳中青宝互动网络股份有限公司 2013 年半年度报告全文(2)预计负债的计量方法
    本公司预计负债按履行相关现时义务所需的支出的最佳估计数进行初始计量。
    本公司在确定最佳估计数时,综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。对于货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。
    最佳估计数分别以下情况处理:
    所需支出存在一个连续范围(或区间),且该范围内各种结果发生的可能性相同的,则最佳估计数按照该范围的中间值即上下限金额的平均数确定。
    所需支出不存在一个连续范围(或区间),或虽然存在一个连续范围但该范围内各种结果发生的可能性不相同的,如或有事项涉及单个项目的,则最佳估计数按照最可能发生金额确定;如或有事项涉及多个项目的,则最佳估计数按各种可能结果及相关概率计算确定。
    本公司清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本确定能够收到时,作为资产单独确认,确认的补偿金额不超过预计负债的账面价值。23、股份支付及权益工具(1)股份支付的种类
    本公司的股份支付分为以权益结算的股份支付。(2)权益工具公允价值的确定方法
    对于授予的存在活跃市场的期权等权益工具,按照活跃市场中的报价确定其公允价值。对于授予的不存在活跃市场的期权等权益工具,采用期权定价模型等确定其公允价值,选用的期权定价模型考虑以下因素:(1)期权的行权价格;(2)期权的有效期;(3)标的股份的现行价格;(4)股价预计波动率;(5)股份的预计股利;(6)期权有效期内的无风险利率。
    在确定权益工具授予日的公允价值时,考虑股份支付协议规定的可行权条件中的市场条件和非可行权条件的影响。股份支付存在非可行权条件的,只要职工或其他方满足了所有可行权条件中的非市场条件(如服务期限等),即确认已得到服务相对应的成本费用。(3)确认可行权权益工具最佳估计的依据
    等待期内每个资产负债表日,根据最新取得的可行权职工人数变动等后续信息作出最佳估计,修正预计可行权的权益工具数量。在可行权日,最终预计可行权权益工具的数量与实际可行权数量一致。(4)实施、修改、终止股份支付计划的相关会计处理
    以权益结算的股份支付,按授予职工权益工具的公允价值计量。授予后立即可行权的,在授予日按照权益工具的公允价值计入相关成本或费用,相应增加资本公积。在完成等待期内的服务或达到规定业绩条件才可行权的,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按照权益工具授予日的公允价值,将当期取得的服务计入相关成本或费用和资本公积。在可行权日之后不再对已确认的相关成本或费用和所有者权益总额进行调整。
    以现金结算的股份支付,按照本公司承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。授予后立即可行权的,在授予日以本公司承担负债的公允价值计入相关成本或费用,相应增加负债。在完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付,在等待期内的每个资
                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文产负债表日,以对可行权情况的最佳估计为基础,按照本公司承担负债的公允价值金额,将当期取得的服务计入成本或费用和相应的负债。在相关负债结算前的每个资产负债表日以及结算日,对负债的公允价值重新计量,其变动计入当期损益。24、回购本公司股份
    无相关事项。25、收入(1)销售商品收入确认时间的具体判断标准
    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)确认让渡资产使用权收入的依据
    与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时。分别下列情况确定让渡资产使用权收入金额:
    (1)利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
    (2)使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)确认提供劳务收入的依据
    1. 企业在资产负债表日提供劳务交易的结果能够可靠估计的,应当采用完工百分比法确认提供劳务收入。
    完工百分比法,是指按照提供劳务交易的完工进度确认收入与费用的方法。
    提供劳务的交易结果能否可靠估计,依据以下条件进行判断。如同时满足下列条件,则表明提供劳务交易的结果能够可靠地估计:
    (1)收入的金额能够可靠地计量;
    (2)相关的经济利益很可能流入企业;
    (3)交易的完工进度能够可靠地确定。企业确定提供劳务交易的完成进度,通常可以选用下列方法:已完工作的测量、已经提供的劳务占应提供劳务总量的比例,以及已经发生的成本占估计总成本的比例。
    (4)交易中已发生和将要发生的成本能够可靠地计量。
    2. 企业在资产负债表日提供劳务交易结果不能够可靠估计的,应当分别下列情况处理:
    (1)已经发生的劳务成本预计能够得到补偿的,应当按照己经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本。
    (2)已经发生的劳务成本预计只能部分得到补偿的,应当按照能够得到补偿的劳务成本金额确认收入,并按已经发生的劳务成本结转劳务成本。
    (3)已经发生的劳务成本预计全部不能得到补偿的,应当将已经发生的劳务成本计入当期损益,不确认提供劳务收入。
                                                深圳中青宝互动网络股份有限公司 2013 年半年度报告全文26、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,但不包括政府作为企业所有者投入的资本。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。27、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
    公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。(2)确认递延所得税负债的依据
    公司将当期与以前期间应交未交的应纳税暂时性差异确认为递延所得税负债。但不包括商誉、非企业合并形成的交易且该交易发生时既不影响会计利润也不影响应纳税所得额所形成的暂时性差异。28、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。(2)融资租赁会计处理
    不适用。
                                               深圳中青宝互动网络股份有限公司 2013 年半年度报告全文(3)售后租回的会计处理
    不适用。29、持有待售资产(1)持有待售资产确认标准
    不适用。(2)持有待售资产的会计处理方法
    不适用。30、资产证券化业务
    不适用。31、套期会计
    不适用。32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否33、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错
                                                          深圳中青宝互动网络股份有限公司 2013 年半年度报告全文□ 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34、其他主要会计政策、会计估计和财务报表编制方法
    无。五、税项1、公司主要税种和税率
                 税种                                 计税依据                            税率
                                       销售收入、加工及修理修配劳务收入金
    增值税                                                                      17%、3%
                                       额
    消费税                                 不适用
                                       应税劳务收入、转让无形资产及销售不
    营业税                                                                      5%、3%
                                       动产收入
    城市维护建设税                         应纳流转税额                         7%
    企业所得税                             应纳税所得额                         25%、15%、12.5%
    教育费附加                             应纳流转税额                         3%
    地方教育费附加                         应纳流转税额                         2%各分公司、分厂执行的所得税税率2、税收优惠及批文
    1、增值税
    根椐国发【2011】4号《国务院关于印发进一步鼓励软件产业和集成电路产业发展若干政策的通知》、财税【2011】100号《关于软件产品增值税政策的通知》及《深圳市软件产品增值税即征即退管理办法》对增值税一般纳税人销售其自行开发生产的软件产品,按17%的法定税率征收增值税后,对其增值税实际税负超过3%的部分实行即征即退政策。
    2、企业所得税
    2011年10月31日,公司高新技术企业资格复审合格,取得深圳市科技工贸和信息化委员会、深圳市财政委员会、深圳市国家税务局、深圳市地方税务局联合颁发的《高新技术企业证书》,证书编号:GF201144200253,企业所得税税率自2011年起(包括2011年)享受15%的优惠政策。
    2012年9月24日按照《关于组织开展2011-2012年度国家规划布局内重点软件企业和集成电路设计企业认定工作的通知》,公司于2012年10月8日递交了国家规划布局内重点软件企业申请书。公司于2013年2月17日被认定为2011-2012年度国家规划布局内的重点软件企业。根据财税[2008]1号《财政部、国家税务总局关于企业所得税若干优惠政策的通知》的规定,国
                                                                  深圳中青宝互动网络股份有限公司 2013 年半年度报告全文家规划布局内的重点软件生产企业,如当年未享受免税优惠的,减按10%的税率征收企业所得税。公司2012年度减按10%的税率征收企业所得税。
    2011年1月11日,全资子公司深圳市卓页互动网络科技有限公司获得软件行业企业所得税减免批复,深圳市南山区国家税务局以《深圳市国家税务局税收优惠登记备案通知书》(深国税南减免备案[2011]第40040号),同意该公司从开始获利年度起,两年免征企业所得税,三年减半征收企业所得税。2011年为该公司的首个获利年度。
    2012年3月14日,本公司间接控股子公司北京第三纪信息技术有限公司获得软件行业企业所得税减免批复,北京市西城区国家税务局第一税务所以《企业所得税减免税备案登记书》(西国税备字[2012])第40040号),同意该公司自2011年1月1日至2015年12月31日,前两年免征企业所得税,后三年减半征收企业所得税。3、其他说明
    中青宝互动网络有限公司系公司在英属维尔京群岛注册登记的全资子公司,该公司无需缴纳企业所得税,由客户按照收入所在地规定的税率代扣代缴所得税。六、企业合并及合并财务报表1、子公司情况各子公司情况如下:(1)通过设立或投资等方式取得的子公司
                                                                                                                     单位: 元
                                                                                                                      从母公
                                                                                                                      司所有
                                                                                                                      者权益
                                                                                                                      冲减子
                                                                                                                      公司少
                                                                                                                      数股东
                                                                实质上                                      少数股
                                                                                                                      分担的
                                                                构成对                                      东权益
                                                                                                                      本期亏
                                                      期末实 子公司               表决权                    中用于
    子公司 子公司            业务性 注册资 经营范                            持股比            是否合 少数股              损超过
                注册地                                际投资 净投资               比例                      冲减少
    全称    类型                 质        本     围                        例(%)             并报表 东权益              少数股
                                                       额       的其他             (%)                      数股东
                                                                                                                      东在该
                                                                项目余                                      损益的
                                                                                                                      子公司
                                                                  额                                        金额
                                                                                                                      年初所
                                                                                                                      有者权
                                                                                                                      益中所
                                                                                                                      享有份
                                                                                                                      额后的
                                                                                                                       余额
    深圳市 全资子            网络游 5,000 万 计算机       50,000,
                深圳市                                            0.00    100%     100% 是           0.00     0.00       0.00
    卓页互 公司              戏        元        软、硬   000.00
                                                             深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    动网络                                   件及网
    科技有                                   络系统
    限公司                                   的技术
    (以下简                                  开发;
    称深圳                                   电子通
    卓页公                                   讯产品
    司)                                      的技术
                                         开发及
                                         外观设
                                         计以及
                                         相关产
                                         品的销
                                         售和咨
                                         询服务
                                         (不含专
                                         营、专
                                         控、专
                                         卖商品
                                         及限制
                                         项目);
                                         进出口
                                         业务。
                                         计算机
                                         软硬件
                                         及计算
                                         机网络
                                         的技术
                                         开发;研
                                         发电子
    成都市                                   产品、
    卓页网                                   通讯设
    络科技 全资子                            备(不含
    有限公 公司的             网络游 12.5 万 卫星地    75,000.                                -366,15 -1,387.4
                 成都市                                      0.00    60%     60% 是                          0.00
    司(以下 控股子            戏     元      面接收        00                                    4.45       9
    简称成 公司                              设备)并
    都卓页                                   提供技
    公司)                                    术咨
                                         询;货
                                         物进出
                                         口、技
                                         术进出
                                         口(国家
                                         法律、
                                         法规限
                                                                   深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                               制的取
                                               得许可
                                               后方可
                                               经营)。
                                               计算机
                                               软硬
                                               件,电
                                               子通讯
                                               产品的
                                               技术开
                                               发,技
                                               术咨
                                               询,技深圳市
                                               术设计创想时
                                               与销空科技
          全资子                               售;经有限公
          公司的            网络游             营进出    51,000.                               276,787
    司(以下            深圳市            10 万元                       0.00    51%     51% 是                 0.00    0.00
          控股子            戏                 口业务        00                                    .40简称深
          公司                                 (法律、圳创想
                                               行政法时空公
                                               规、国司)
                                               务院决
                                               定禁止
                                               的项目
                                               除外,
                                               限制的
                                               项目须
                                               取得许
                                               可后方
                                               可经营)
                                               许可经
                                               营项
    苏州华                                         目:无
    娱创新                                         一般经
    投资发                                         营项
    展有限 全资子                        3,750 万 目:实     37,500,
                   苏州市 投资                                     0.00   100%    100% 是         0.00    0.00    0.00
    公司(以 公司                         元        业投      000.00
    下简称                                         资、软
    苏州华                                         件开
    娱公司)                                        发、企
                                               业管理
                                               咨询。
    苏州中 全资子 苏州市 网络游 1,000 万 计算机              10,000,   0.00   100%    100% 是         0.00    0.00    0.00
                                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    青宝网 公司              戏       元        软硬        000.00
    互动科                                      件、网
    技有限                                      络技术
    公司(以                                     研发;
    下简称                                      研发、
    苏州中                                      销售;
    青宝公                                      电子产
    司)                                         品、通
                                            讯产
                                            品,并
                                            提供相
                                            关技术
                                            咨询服
                                            务;软
                                            件产品
                                            进出口
                                            业务。
                                            计算机
                                            软硬件
                                            及网络
                                            系统的
                                            技术开
                                            发;电
                                            子通讯
                                            产品的深圳市
                                            技术开犀牛网
                                            发及外络科技
                                            观设
    有限公 控股子            网络游                        255,000                               -1,159,4
                深圳市            50 万元 计;计                 0.00    51%     51% 是                  0.00    0.00
    司(以下 公司             戏                                .00                                 81.45
                                            算机软简称深
                                            硬件及圳犀牛
                                            网络系公司)
                                            统相关
                                            产品的
                                            销售及
                                            技术咨
                                            询;经
                                            营进出
                                            口业
                                            务。
    北京乐                                      许可经
    乐堂科 控股子            网络游             营项       335,000                                -110,28 -90,930.
                北京市            50 万元                        0.00    67%     67% 是                          0.00
    技有限 公司              戏                 目:无,       .00                                   6.80      34
    责任公                                      一般经
                                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    司(以下                                     营项
    简称北                                      目:技
    京乐乐                                      术开
    堂公司)                                     发、技
                                            术推
                                            广、技
                                            术转
                                            让、技
                                            术咨
                                            询、技
                                            术服
                                            务。
                                            计算机
                                            软硬件
                                            及网络
                                            系统的深圳中
                                            技术开青聚宝
                                            发、设信息技
                                            计及销术有限
          全资子            网络游 10,000   售;电     100,000
    公司(以            深圳市                                        0.00   100%    100% 是         0.00    0.00    0.00
          公司              戏投资 万元     子通讯     ,000.00下简称
                                            产品的深圳中
                                            技术开青聚宝
                                            发及外公司)
                                            观设
                                            计、销
                                            售及咨
                                            询。
                                            许可经
                                            营项
                                            目:无 ;
                                            一般经
                                            营项深圳市
                                            目:计幻游科
          全资子                            算机软技有限
          公司的            网络游 613 万   硬件的     3,130,0                                1,717,9
    公司(以            深圳市                                        0.00    51%     51% 是                 0.00    0.00
          控股子            戏     元       技术开       00.00                                 67.27下简称
          公司                              发;信深圳幻
                                            息咨询游公司)
                                            (不含人
                                            才中介
                                            及其他
                                            限制项
                                            目);国
                                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                             内贸易
                                             (不含专
                                             营、专
                                             控、专
                                             卖商
                                             品);兴
                                             办实业
                                             (具体项
                                             目另行
                                             申报)。
                                             拓展公
                                             司海外
                                             业务,通
                                             过公司
                                             海外子
                                             公司平
    中青宝                                       台实现
                  英属维
    互动网 全资子                     130 万     公司自    852,000
                  尔京群 投资                                    0.00   100%    100% 是         0.00    0.00    0.00
    络有限 公司                       美元       有产品        .00
                  岛
    公司                                         出 ,同
                                             时也寻
                                             找合适
                                             的海外
                                             产品,实
                                             施海外
                                             并购。
         全资子
    ZQGA     公司的            网络游 1 万美               10,000.
                  美国                                           0.00   100%    100% 是         0.00    0.00    0.00
    ME.INC 全资子              戏     元                       00
         公司
                                             计算机
                                             网络科
                                             技专业上海布
                                             领域内帆网络
                                             的技术科技有
                                             开发、
    限公司 控股子              网络游 1,000 万             5,100,0                                1,423,9
                  上海市                     技术转              0.00    51%     51% 是                 0.00    0.00
    (以下简 公司               戏     元                     00.00                                 14.11
                                             让、支称上海
                                             术咨询布帆公
                                             和技术司)
                                             服务,
                                             计算机
                                             软硬件
                                                               深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                          开发、
                                          设计、
                                          销售,
                                          计算机
                                          系统集
                                          成。(设
                                          计行政
                                          许可
                                          的,凭
                                          许可证
                                          经营)
                                          许可经
                                          营项
                                          目:无。
                                          一般经
                                          营项
                                          目:技
                                          术开
                                          发、技
                                          术服
                                          务、技
                                          术咨
                                          询;计
                                          算机杭州九
                                          软、硬锡网络
                                          件,计科技有 全资子
                                          算机网
    限公司 公司的             网络游                     60,000.                               -84,687. -103,90
                 杭州市            10 万元 络技                0.00    60%     60% 是                         0.00
    (以下简 控股子            戏                             00                                     69     3.16
                                          术,电称杭州 公司
                                          子通讯九锡公
                                          产品;司)
                                          服务:
                                          工业产
                                          品外观
                                          设计;
                                          销售:
                                          电子产
                                          品;其
                                          他无需
                                          国家报
                                          经审批
                                          的一切
                                          合法项
                                          目(上述
                                                                  深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                              经营范
                                              围不含
                                              国家法
                                              律法规
                                              规定禁
                                              止、限
                                              制和许
                                              可经营
                                              的项目)
                                              计算机
                                              软硬
                                              件、网
                                              络系
                                              统、电
                                              子通讯
                                              产品的
                                              技术开
                                              发、销
                                              售;电
                                              子通讯深圳市
                                              产品的雪羽网
                                              外观设络科技
                                              计和咨
    有限公 全资子               网络游 1,000 万             10,000,
                   深圳市                     询服                0.00   100%    100% 是         0.00    0.00    0.00
    司(以下 公司                戏     元                   000.00
                                              务;经简称深
                                              营进出圳雪羽
                                              口业务公司)
                                              (以上均
                                              不含法
                                              律、行
                                              政法
                                              规、国
                                              务院决
                                              定规定
                                              需前置
                                              审批和
                                              禁止的
                                              项目)。
    北京视                                        许可经
          全资子
    通天下                                        营项
          公司的
    信息技                      网络游 1,000 万 目:因      2,610,0                                6,464.3
          控股子 北京市                                           0.00 43.08% 43.08% 是                  0.00    0.00
    术有限                      戏     元         特网信     00.00                                      0
          公司的
    公司(以                                       息服务
          控股子
    下简称                                        业务(除
                                                                深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    北京视 公司                                 新闻、
    通公司)                                     出版、
                                            教育、
                                            医疗保
                                            健、药
                                            品、医
                                            疗器械
                                            以外的
                                            内容);
                                            第二类
                                            增值电
                                            信业务
                                            中的信
                                            息服务
                                            业务(不
                                            含固定
                                            网电话
                                            信息服
                                            务和互
                                            联网信
                                            息服
                                            务)。一
                                            般经营
                                            项目:
                                            电子通
                                            信工程
                                            技术开
                                            发、设
                                            计、安
                                            装、调
                                            试;维
                                            修电子
                                            产品、
                                            通信设
                                            备;电
                                            子计算
                                            机数据
                                            通信服
                                            务。
    北京幻                                      技术推
    龙互动                                      广服
          控股子            网络游                    150,000                                -106,66
    科技有             北京市            25 万元 务;计             0.00    60%     60% 是                 -760.40   0.00
          公司              戏                            .00                                   9.61
    限公司                                      算机技
    (以下简                                     术培
                                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    称北京                                      训;翻
    幻龙公                                      译服
    司)                                         务;组
                                            织文化
                                            艺术交
                                            流活动
                                            (不含演
                                            出);经
                                            济贸易
                                            咨询。
                                            计算机
                                            软、硬
                                            件及网
                                            络系统
                                            的技术
                                            开发;
                                            电子通
                                            讯产品
                                            的技术
                                            开发及
                                            外观设上海跳
                                            计以及跃网络
                                            相关产科技有
                                            品的销
    限公司 控股子               网络游 100 万              510,000                               -2,486,0 -1,122,9
                   上海市                   售;商               0.00    51%     51% 是                          0.00
    (以下简 公司                戏     元                      .00                                 95.51    95.59
                                            务信息称上海
                                            咨询;跳跃公
                                            从事货司)
                                            物及技
                                            术的进
                                            出口业
                                            务。【企
                                            业经营
                                            涉及行
                                            政许可
                                            的,凭
                                            许可证
                                            件经
                                            营】
    深圳中                                      网上销
    付通电                                      售计算
          全资子            电子商 10,000              100,000
    子商务             深圳市                   机软硬               0.00   100%    100% 是         0.00     0.00    0.00
          公司              务     万元                ,000.00
    有限公                                      件、日
    司(以下                                     用百
                                                                深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    简称深                                      货、五
    圳中付                                      金交
    通公司)                                     电、电
                                            线电
                                            缆、机
                                            电设
                                            备、化
                                            妆品、
                                            办公用
                                            品、玩
                                            具;经
                                            营电子
                                            商务(涉
                                            及前置
                                            性行政
                                            许可
                                            的,须
                                            取得前
                                            置性行
                                            政许可
                                            文件后
                                            方可经
                                            营)。
                                            计算机
                                            软件开
                                            发;计
                                            算机网
                                            络技术
    福州卓                                      咨询服
    越无限                                      务。(以
    软件开                                      上经营
    发有限 控股子            网络游             范围涉    255,000                                2,362,4
                福州市            50 万元                       0.00    51%     51% 是                 0.00    0.00
    公司(以 公司             戏                 及许可        .00                                 86.92
    下简称                                      经营项
    福州卓                                      目的,
    越公司)                                     应在取
                                            得有关
                                            部门的
                                            许可后
                                            方可经
                                            营)
    深圳掌 全资子                               网络技
                         网络游 500 万                5,000,0
    趣网科 公司的 深圳市                        术咨                0.00   100%    100% 是         0.00    0.00    0.00
                         戏       元                    00.00
    技有限 全资子                               询、网
                                                          深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    公司     公司                           络技术
    (以下                                  开发
    简称深                                  (法
    圳掌趣                                  律、行
    公司)                                  政法
                                        规、国
                                        务院决
                                        定规定
                                        在登记
                                        前须经
                                        批准的
                                        项目除
                                        外)通过设立或投资等方式取得的子公司的其他说明(2)同一控制下企业合并取得的子公司
                                                                                                            单位: 元
                                                                                                             从母公
                                                                                                             司所有
                                                                                                             者权益
                                                                                                             冲减子
                                                                                                             公司少
                                                                                                             数股东
                                                        实质上                                     少数股
                                                                                                             分担的
                                                        构成对                                     东权益
                                                                                                             本期亏
                                                 期末实 子公司            表决权                   中用于
    子公司 子公司             业务性 注册资 经营范                   持股比            是否合 少数股             损超过
                 注册地                          际投资 净投资            比例                     冲减少
    全称     类型             质      本     围                     例(%)             并报表 东权益             少数股
                                                  额    的其他             (%)                     数股东
                                                                                                             东在该
                                                        项目余                                     损益的
                                                                                                             子公司
                                                          额                                       金额
                                                                                                             年初所
                                                                                                             有者权
                                                                                                             益中所
                                                                                                             享有份
                                                                                                             额后的
                                                                                                              余额通过同一控制下企业合并取得的子公司的其他说明(3)非同一控制下企业合并取得的子公司
                                                                                                            单位: 元
    子公司 子公司             业务性 注册资 经营范 期末实 实质上 持股比 表决权 是否合 少数股 少数股 从母公
                 注册地
    全称     类型             质      本     围     际投资 构成对   例(%)    比例     并报表 东权益 东权益 司所有
                                                               深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                                    额       子公司           (%)                     中用于 者权益
                                                             净投资                                   冲减少 冲减子
                                                             的其他                                   数股东 公司少
                                                             项目余                                   损益的 数股东
                                                               额                                     金额     分担的
                                                                                                               本期亏
                                                                                                               损超过
                                                                                                               少数股
                                                                                                               东在该
                                                                                                               子公司
                                                                                                               年初所
                                                                                                               有者权
                                                                                                               益中所
                                                                                                               享有份
                                                                                                               额后的
                                                                                                               余额
                                         许可经
                                         营项
                                         目:因
                                         特网信
                                         息服务
                                         业务(除
                                         新闻、
                                         出版、
                                         教育、
                                         医疗保
    北京天                                   健、药
    一讯灵                                   品、医
    科技有 全资子                            疗器械
    限公司 公司的             网络游 1,588.1 以外的    36,000,                                  21,092,
                 北京市                                        0.00   43.3%   43.3% 是                  0.00     0.00
    (以下简 控股子            戏     万元    内容);   000.00                                   297.94
    称北京 公司                              第二类
    天一公                                   增值电
    司)                                      信业务
                                         中的信
                                         息服务
                                         业务(不
                                         含固定
                                         网电话
                                         信息服
                                         务和互
                                         联网信
                                         息服
                                         务)。一
          深圳中青宝互动网络股份有限公司 2013 年半年度报告全文般经营项目:技术开发;技术转让;技术咨询;技术服务;计算机系统服务;基础软件服务、应用软件服务;维修机械设备;维修电子产品、通信设备;设计、制作、发布、代理广告;组织文化艺术交流活动;承办展示展览;企业形象设计;销售电子产品、计算机及配件、日用品、
                                                                深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                            办公用
                                            品。
                                            一般经
                                            营项
                                            目:计
                                            算机软
                                            件设
                                            计、开
                                            发;平
                                            面及立
                                            体设计
                                            制作、
                                            美术设
    西安掌                                      计制
    控力数                                      作、计
    码文化                                      算机技
          全资子
    发展有                                      术服务
          公司的            网络游 204.08             4,000,0                                1,950,8
    限公司             西安市                   与技术              0.00    51%     51% 是                 0.00    0.00
          控股子            戏     万元                00.00                                  04.15
    (以下简                                     咨询、
          公司
    称西安                                      计算机
    掌控力                                      数码产
    公司)                                       品设
                                            计、电
                                            脑图文
                                            设计制
                                            作。(以
                                            上经营
                                            范凡涉
                                            及国际
                                            有专向
                                            专营的
                                            从其规
                                            定)通过非同一控制下企业合并取得的子公司的其他说明
    本公司全资子公司深圳中青聚宝公司持有北京天一公司43.30%的股权,属于北京天一公司第一大股东,根据深圳中青聚宝公司与北京天一公司原股东签订的增资协议以及新的章程规定,股东会决议事项必须经深圳中青聚宝公司同意,同时深圳中青聚宝公司自行委任2名董事,占董事会成员2/3,实际上控制了北京天一公司,本公司自控制之日起将其纳入合并范围。实际控制日以完成增资工商登记变更日为准。2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
                                                                                                          单位: 元
             名称                   与公司主要业务往来              在合并报表内确认的主要资产、负债期末余额
                                                          深圳中青宝互动网络股份有限公司 2013 年半年度报告全文特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明无相关情况。3、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年度相比,本年减少合并单位一家,原因为控股子公司上海游诺网络科技有限公司注销。√ 适用 □ 不适用与上年相比本年(期)新增合并单位 0 家,原因为与上年相比本年(期)减少合并单位 1 家,原因为上海游诺网络科技有限公司注销。4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                        单位: 元
                       名称                               期末净资产                       本期净利润本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                        单位: 元
                       名称                              处置日净资产                  年初至处置日净利润
    上海游诺网络科技有限公司                                                 2,300.00                        -500.82新纳入合并范围的主体和不再纳入合并范围的主体的其他说明无。5、报告期内发生的同一控制下企业合并
                                                                                                        单位: 元
                       属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
       被合并方
                       业合并的判断依据      制人           并日的收入          的净利润      的经营活动现金流同一控制下企业合并的其他说明无相关事项。6、报告期内发生的非同一控制下企业合并
                                                                                                        单位: 元
            被合并方                        商誉金额                                商誉计算方法非同一控制下企业合并的其他说明无相关事项。
                                                                     深圳中青宝互动网络股份有限公司 2013 年半年度报告全文7、报告期内出售丧失控制权的股权而减少子公司
                   子公司名称                                      出售日                            损益确认方法出售丧失控制权的股权而减少的子公司的其他说明无相关事项。8、报告期内发生的反向购买
                                                                                                合并中确认的商誉或计入当
          借壳方                 判断构成反向购买的依据               合并成本的确定方法
                                                                                                      期的损益的计算方法反向购买的其他说明无相关事项。9、本报告期发生的吸收合并
                                                                                                                       单位: 元
                吸收合并的类型                             并入的主要资产                            并入的主要负债
             同一控制下吸收合并                         项目                金额               项目                 金额
          非同一控制下吸收合并                          项目                金额               项目                 金额吸收合并的其他说明无相关事项。10、境外经营实体主要报表项目的折算汇率
    被投资单位名称        币种                  主要财务报表项目                            折算汇率
    ZQ GAME.INC           美元                   资产和负债项目                      资产负债表日的即期汇率
    ZQ GAME.INC           美元          所有者权益项目除“未分配利润”项目              发生时的即期汇率
    ZQ GAME.INC           美元                   收入和费用项目                   交易发生日的即期近似汇率七、合并财务报表主要项目注释1、货币资金
                                                                                                                       单位: 元
                                               期末数                                            期初数
         项目
                            外币金额           折算率      人民币金额           外币金额        折算率        人民币金额
    现金:                            --              --               206,124.34         --              --               187,521.77
    人民币                           --              --               206,124.34         --              --               187,521.77
    银行存款:                       --              --            442,454,953.29        --              --        486,144,036.95
                                                              深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    人民币                          --            --        432,497,840.57        --              --             483,857,904.10
    美元                         1,619,614.60 6.1787          10,007,112.69      363,715.35 6.2855                 2,286,132.82
    港币                                 0.04 0.7975                   0.03              0.04 0.8109                       0.03
    其他货币资金:                  --            --                   0.00       --              --                       0.00
    人民币                          --            --                   0.00       --              --                       0.00
    合计                            --            --        442,661,077.63        --              --             486,331,558.72如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明2、交易性金融资产(1)交易性金融资产
                                                                                                                  单位: 元
                      项目                                    期末公允价值                         期初公允价值
    交易性债券投资                                                                     0.00                                0.00
    交易性权益工具投资                                                                 0.00                                0.00指定为以公允价值计量且变动计入当期损益的金融资
                                                                                   0.00                                0.00产
    衍生金融资产                                                                       0.00                                0.00
    套期工具                                                                           0.00                                0.00
    其他                                                                               0.00                                0.00
    合计                                                                               0.00                                0.00(2)变现有限制的交易性金融资产
                                                                                                                  单位: 元
                 项目                              限售条件或变现方面的其他重大限制                    期末金额(3)套期工具及对相关套期交易的说明无相关事项。3、应收票据(1)应收票据的分类
                                                                                                                  单位: 元
                     种类                                     期末数                                期初数
    合计                                                                          0.00                                     0.00
                                                                 深圳中青宝互动网络股份有限公司 2013 年半年度报告全文(2)期末已质押的应收票据情况
                                                                                                                   单位: 元
         出票单位            出票日期                   到期日                      金额                    备注(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况因出票人无力履约而将票据转为应收账款的票据
                                                                                                                   单位: 元
         出票单位            出票日期                   到期日                      金额                    备注说明无相关事项。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                    备注说明无相关事项。已贴现或质押的商业承兑票据的说明无相关事项。4、应收股利
                                                                                                                   单位: 元
                                                                                                          相关款项是否发
       项目         期初数             本期增加         本期减少           期末数          未收回的原因
                                                                                                              生减值
    其中:                --                  --               --                --                  --                --
    其中:                --                  --               --                --                  --                --
    合计                         0.00              0.00                0.00             0.00         --                --说明无相关事项。5、应收利息(1)应收利息
                                                                                                                   单位: 元
          项目                期初数                  本期增加               本期减少                     期末数
    应收定期存款利息                2,531,060.69             5,271,027.17             7,156,683.19                 645,404.67
                                                                          深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
    合计                                   2,531,060.69                5,271,027.17               7,156,683.19                     645,404.67(2)逾期利息
                                                                                                                                单位: 元
                  贷款单位                                  逾期时间(天)                                   逾期利息金额
    合计                                                                --                                                                 0.00(3)应收利息的说明应收利息列示应收定期存款利息。6、应收账款(1)应收账款按种类披露
                                                                                                                                单位: 元
                                                   期末数                                                  期初数
           种类                    账面余额                    坏账准备                   账面余额                   坏账准备
                                金额        比例(%)         金额         比例(%)       金额      比例(%)         金额          比例(%)单项金额重大并单项计
                                   0.00            0%          0.00             0%        0.00          0%              0.00           0%提坏账准备的应收账款按组合计提坏账准备的应收账款
                             35,329,471.                1,796,607.4                  24,496,79
    组合 1                                         100%                         5.09%                    100% 1,327,036.73             5.42%
                                       08                          9                      5.90
                             35,329,471.                1,796,607.4                  24,496,79
    组合小计                                       100%                         5.09%                    100% 1,327,036.73             5.42%
                                       08                          9                      5.90单项金额虽不重大但单
    项计提坏账准备的应收               0.00            0%          0.00             0%        0.00          0%              0.00           0%账款
                             35,329,471.                1,796,607.4                  24,496,79
    合计                                          --                           --                      --         1,327,036.73        --
                                       08                          9                      5.90应收账款种类的说明
    本公司以账龄为信用风险特征进行组合并结合现实的实际损失率确定不同账龄应计提坏账准备的比例。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
                                                                     深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                           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                32,230,341.56       91.23%             1,475,895.09         22,345,344.66        91.22%        1,111,891.60
    1 年以内小计            32,230,341.56       91.23%             1,475,895.09         22,345,344.66        91.22%        1,111,891.60
    1至2年                   2,991,135.04        8.47%               299,113.50          2,151,451.24         8.78%          215,145.13
    2至3年                     107,994.48            0.3%                21,598.90                 0.00           0%                 0.00
    3 年以上                          0.00            0%                      0.00                 0.00           0%                 0.00
    3至4年                            0.00            0%                      0.00                 0.00           0%                 0.00
    4至5年                            0.00            0%                      0.00                 0.00           0%                 0.00
    5 年以上                          0.00            0%                      0.00                 0.00           0%                 0.00
    合计                    35,329,471.08       --                 1,796,607.49         24,496,795.90        --            1,327,036.73组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况
                                                                                                                            单位: 元
                                                                                 转回或收回前累计已计
        应收账款内容           转回或收回原因       确定原坏账准备的依据                                         转回或收回金额
                                                                                   提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                            单位: 元
       应收账款内容             账面余额                    坏账金额               计提比例(%)                     理由单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明无相关事项。(3)本报告期实际核销的应收账款情况
                                                                                                                            单位: 元
                                                                                                                 是否因关联交易产
       单位名称        应收账款性质              核销时间               核销金额              核销原因
                                                                                                                        生应收账款核销说明
                                                                         深圳中青宝互动网络股份有限公司 2013 年半年度报告全文无相关事项。(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                          单位: 元
                                                         期末数                                         期初数
             单位名称
                                            账面余额              计提坏账金额             账面余额              计提坏账金额(5)应收账款中金额前五名单位情况
                                                                                                                          单位: 元
                                                                                                          占应收账款总额的比例
         单位名称              与本公司关系                       金额                     年限
                                                                                                                    (%)
    第一名                    非关联方                                 4,868,103.63 1 年以内                                   13.78%
    第一名                    非关联方                                   460,000.00 1-2 年                                       1.3%
    第二名                    非关联方                                 4,348,950.00 1 年以内                                   12.31%
    第三名                    非关联方                                 4,016,155.00 1 年以内                                   11.37%
    第四名                    非关联方                                 1,857,169.39 1 年以内                                    5.26%
    第五名                    非关联方                                 1,204,846.50 1 年以内                                    3.41%
    合计                                 --                           16,755,224.52             --                             47.43%(6)应收关联方账款情况
                                                                                                                          单位: 元
           单位名称                       与本公司关系                            金额                占应收账款总额的比例(%)(7)终止确认的应收款项情况
                                                                                                                          单位: 元
                项目                                   终止确认金额                        与终止确认相关的利得或损失(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                          单位: 元
                        项目                                                             期末数资产:负债:
                                                                    深圳中青宝互动网络股份有限公司 2013 年半年度报告全文7、其他应收款(1)其他应收款按种类披露
                                                                                                                                单位: 元
                                             期末数                                                   期初数
           种类              账面余额                    坏账准备                   账面余额                          坏账准备
                          金额        比例(%)          金额     比例(%)          金额          比例(%)             金额         比例(%)按组合计提坏账准备的其他应收款
    组合 1                 7,921,245.49     100%      495,167.98        6.25% 8,037,739.99            100%             454,962.30     5.66%
    组合小计               7,921,245.49     100%      495,167.98        6.25% 8,037,739.99            100%             454,962.30     5.66%
    合计                   7,921,245.49     --        495,167.98         --      8,037,739.99        --                454,962.30        --其他应收款种类的说明
    本公司以账龄为信用风险特征进行组合并结合现实的实际损失率确定不同账龄应计提坏账准备的比例。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                         6,536,020.08 82.51%            303,691.40          6,808,798.78 84.71%                      341,954.37
    1 年以内小计                     6,536,020.08 82.51%            303,691.40          6,808,798.78 84.71%                      341,954.37
    1至2年                            855,685.03     10.8%              85,568.50       1,228,941.21 15.29%                       113,007.93
    2至3年                            529,540.38     6.69%          105,908.08                     0.00           0%                      0.00
    3 年以上                                 0.00          0%                 0.00                 0.00           0%                      0.00
    3至4年                                   0.00          0%                 0.00                 0.00           0%                      0.00
    4至5年                                   0.00          0%                 0.00                 0.00           0%                      0.00
    5 年以上                                 0.00          0%                 0.00                 0.00           0%                      0.00
    合计                             7,921,245.49     --            495,167.98          8,037,739.99         --                  454,962.30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
                                                                  深圳中青宝互动网络股份有限公司 2013 年半年度报告全文组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况
                                                                                                                    单位: 元
                                                                           转回或收回前累计已计
       其他应收款内容           转回或收回原因     确定原坏账准备的依据                               转回或收回金额
                                                                               提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                    单位: 元
       应收账款内容             账面余额                 坏账金额              计提比例(%)                 理由单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明无相关事项。(3)本报告期实际核销的其他应收款情况
                                                                                                                    单位: 元
       单位名称          其他应收款性质       核销时间              核销金额          核销原因       是否因关联交易产生其他应收款核销说明无相关事项。(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                    单位: 元
                                                      期末数                                      期初数
              单位名称
                                           账面余额            计提坏账金额           账面余额             计提坏账金额(5)金额较大的其他应收款的性质或内容
                                                                                                                    单位: 元
           单位名称                         金额                  款项的性质或内容          占其他应收款总额的比例(%)说明无相关事项。(6)其他应收款金额前五名单位情况
                                                                                                                    单位: 元
         单位名称              与本公司关系                金额                      年限          占其他应收款总额的比
                                                                         深圳中青宝互动网络股份有限公司 2013 年半年度报告全文
                                                                                                                    例(%)
    第一名                     非关联方                                4,000,000.00 1 年以内                                     50.5%
    第二名                     非关联方                                  509,460.00 1 年以内                                     6.43%
    第三名                     非关联方                                  383,804.80 1 年以内                                     4.85%
    第四名                     非关联方                                  299,912.20 1 年以内                                     3.79%
    第五名                     非关联方                                  196,500.00 1 年以内                                     2.48%
           合计                       --                           5,389,677.00            --                                68.05%(7)其他应收关联方账款情况
                                                                                                                           单位: 元
           单位名称                        与本公司关系                           金额                 占其他应收款总额的比例(%)(8)终止确认的其他应收款项情况
                                                                                                                           单位: 元
                  项目                                终止确认金额                         与终止确认相关的利得或损失(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                           单位: 元
                         项目                                                            期末数资产:负债:8、预付款项(1)预付款项按账龄列示
                                                                                                                           单位: 元
                                            期末数                                                     期初数
       账龄
                                  金额                           比例(%)                      金额                     比例(%)
    1 年以内                                       50,341,739.12        87.72%                               43,593,919.59      94.31%
    1至2年                                          6,813,744.20         11.87%                               2,628,037.46       5.69%
    2至3年                                           233,795.89          0.41%                                        0.00           0%
    3 年以上                                                  0.00            0%                                      0.00           0%
    合计                                           57,389,279.21        --                                   46,221,957.05      --预付款项账龄的说明
                                                                     深圳中青宝互动网络股份有限公司 2013 年半年度报告全文(2)预付款项金额前五名单位情况
                                                                                                                         单位: 元
         单位名称              与本公司关系                  金额                         时间                  未结算原因
    第一名                     非关联方                           11,454,461.00 1 年以内                    暂未到结算期
    第二名                     非关联方                               8,000,000.00 1 年以内                 暂未到结算期
    第三名                     非关联方                               7,111,600.00 2 年以内                 暂未到结算期
    第四名                     非关联方                               3,878,100.00 1 年以内                 暂未到结算期
    第五名                     非关联方                               2,373,044.77 1 年以内                 暂未到结算期
    合计                                   --                     32,817,205.77