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*ST长投(600119)公告正文

长江投资:2012年半年度报告

公告日期 2012-08-23
股票简称:*ST长投 股票代码:600119
长发集团长江投资实业股份有限公司
             600119
       2012 年半年度报告长发集团长江投资实业股份有限公司 2012 年半年度报告
                                                               目录
    一、   重要提示 ................................................................................................................................ 3
    二、   公司基本情况 ........................................................................................................................ 3
    三、   股本变动及股东情况............................................................................................................. 5
    四、   董事、监事和高级管理人员情况......................................................................................... 6
    五、   董事会报告 ............................................................................................................................ 6
    六、   重要事项 ................................................................................................................................ 8
    七、   财务会计报告(未经审计)............................................................................................... 12
    八、   备查文件目录 .................................................................................................................... 108长发集团长江投资实业股份有限公司 2012 年半年度报告一、 重要提示(一) 本公司董事会、监事会及其董事、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、准确性和完整性承担个别及连带责任。(二) 公司全体董事出席董事会会议。(三) 公司半年度财务报告未经审计。(四)
    公司负责人姓名                                        居    亮
    主管会计工作负责人姓名                                海    乐
    会计机构负责人(会计主管人员)姓名                    孙海红公司负责人居 亮、主管会计工作负责人海 乐及会计机构负责人(会计主管人员)孙海红声明:保证本半年度报告中财务报告的真实、完整。(五) 是否存在被控股股东及其关联方非经营性占用资金情况?否(六) 是否存在违反规定决策程序对外提供担保的情况?否二、 公司基本情况(一) 公司信息
    公司的法定中文名称                                     长发集团长江投资实业股份有限公司
    公司的法定中文名称缩写                                 长江投资
    公司的法定英文名称                                     Y.U.D.Yangtze River Investment industry Co.,Ltd.
    公司的法定英文名称缩写                                 Y.I.C.
    公司法定代表人                                         居    亮(二) 联系人和联系方式
                                              董事会秘书                          证券事务代表
    姓名                                             朱    联                            俞   泓
    联系地址                          上海市闵行区光华路 888 号             上海市闵行区光华路 888 号
    电话                              021-68407009                          021-68407032
    传真                              021-68407010                          021-68407010
    电子信箱                          zhulian@cjtz.cn                       cjtzbgs@cjtz.cn(三) 基本情况简介长发集团长江投资实业股份有限公司 2012 年半年度报告
    注册地址                                              上海市浦东世纪大道 1500 号 9 楼
    注册地址的邮政编码                                    200122
    办公地址                                              上海市闵行区光华路 888 号
    办公地址的邮政编码                                    201108
    公司国际互联网网址                                    www.cjtz.cn
    电子信箱                                              cjtzbgs@cjtz.cn(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                            《上海证券报》
    登载半年度报告的中国证监会指定网站的网址              http://www.sse.com.cn
    公司半年度报告备置地点                                上海市闵行区光华路 888 号董秘办公室(五) 公司股票简况
                                             公司股票简况
    股票种类         股票上市交易所              股票简称             股票代码          变更前股票简称
    A股                 上海证券交易所       长江投资               600119(六) 主要财务数据和指标1、 主要会计数据和财务指标
                                                                          单位:元 币种:人民币
                                                                                        本报告期末比上年
                                        本报告期末                上年度期末
                                                                                          度期末增减(%)
    总资产                                 1,413,403,856.18          1,415,537,922.71                   -0.15
    所有者权益(或股东权益)                 718,441,170.00             720,127,476.79                  -0.23归属于上市公司股东的每股净
                                                     2.3372                    2.3426                -0.23资产(元/股)
                                                                                        本报告期比上年同
                                    报告期(1-6 月)                上年同期
                                                                                            期增减(%)
    营业利润                                  17,140,013.91              20,217,249.32                 -15.22
    利润总额                                  35,093,232.55              24,373,126.81                  43.98
    归属于上市公司股东的净利润                16,724,045.22              13,558,777.94                  23.34归属于上市公司股东的扣除非
                                            2,332,825.29                  706,610.98                230.14经常性损益的净利润
    基本每股收益(元)                                    0.0544                    0.0441                23.36扣除非经常性损益后的基本每
                                                     0.0076                    0.0023               230.43股收益(元)
    稀释每股收益(元)                                    0.0544                    0.0441                23.36
    加权平均净资产收益率(%)                             2.2957                    2.1942   增加 0.10 个百分点
    经营活动产生的现金流量净额                10,108,332.87             199,746,466.44                 -94.94每股经营活动产生的现金流量
                                                     0.0329                    0.6498               -94.94净额(元)
    长发集团长江投资实业股份有限公司 2012 年半年度报告
    2、 非经常性损益项目和金额
                                                                           单位:元 币种:人民币
                    非经常性损益项目                        金额                          说明
                                                                           公司处置子公司常州高新长发物流
                                                                           有限公司确认投资收益 2,434,853.81
       非流动资产处置损益                                  3,392,088.40
                                                                           元;公司所属子公司固定资产清理净
                                                                           收益为 957,234.59 元。
       计入当期损益的政府补助,但与公司正常
       经营业务密切相关,符合国家政策规定、                                为公司所属子公司取得的财政扶持
                                                           6,436,594.26
       按照一定标准定额或定量持续享受的政府                                资金、项目补贴。
       补助除外
                                                                           公司取得光大银行诉讼案返还款
       除上述各项之外的其他营业外收入和支出               10,559,389.79
                                                                           10,389,286.52 元。
       所得税影响额                                        -4,598,210.44
       少数股东权益影响额(税后)                          -1,398,642.08
                          合计                            14,391,219.93
    三、 股本变动及股东情况
    (一) 股份变动情况表
        报告期内,公司股份总数及股本结构未发生变化。
    (二) 股东和实际控制人情况
    1、 股东数量和持股情况
                                                                                         单位:股
    报告期末股东总数                                                                              28,911 户
                                            前十名股东持股情况
                                                                                     持有有      质押或
                                             持股比例                  报告期内      限售条      冻结的
         股东名称            股东性质                     持股总数
                                               (%)                       增减        件股份      股份数
                                                                                       数量        量长江经济联合发展(集团)
                                 国有法人        38.61   118,697,391            0         0          无股份有限公司武汉经济发展投资(集团)
                                 国有法人        13.74    42,231,740   -6,483,260         0          无有限公司长江联合资产经营有限
                                 国有法人         0.62     1,900,036            0         0          无公司
    甄菊                         境内自然人           0.24      744,800        744,800        0        未知
    尹大庆                       境内自然人           0.23      694,200        122,800        0        未知
    李红                         境内自然人           0.22      682,310        682,310        0        未知
    杨建杰                       境内自然人           0.19      581,909        581,909        0        未知
    刘后成                       境内自然人           0.18      560,000           -700        0        未知
    长发集团长江投资实业股份有限公司 2012 年半年度报告国信证券股份有限公司
    客户信用交易担保证券             未知          0.18     556,000         31,800         0     未知账户
    李清飞                    境内自然人           0.18     553,400        553,400         0     未知
                                 前十名无限售条件股东持股情况
               股东名称                      持有无限售条件股份的数量            股份种类及数量
    长江经济联合发展(集团)股份有限公司                          118,697,391              人民币普通股
    武汉经济发展投资(集团)有限公司                               42,231,740              人民币普通股
    长江联合资产经营有限公司                                          1,900,036          人民币普通股
    甄菊                                                               744,800           人民币普通股
    尹大庆                                                             694,200           人民币普通股
    李红                                                               682,310           人民币普通股
    杨建杰                                                             581,909           人民币普通股
    刘后成                                                             560,000           人民币普通股国信证券股份有限公司客户信用交易担保
                                                                   556,000           人民币普通股证券账户
    李清飞                                                             553,400           人民币普通股
                                            上述十大股东中有关联关系的股东分别是长江经济联
                                            合发展(集团)股份有限公司、长江联合资产经营有限
    上述股东关联关系或一致行动的说明            公司。长江联合资产经营有限公司为长江经济联合发展
                                            (集团)股份有限公司控股的子公司。其他股东之间的
                                            关联关系情况未知。
    2、 控股股东及实际控制人变更情况
       本报告期内公司控股股东及实际控制人没有发生变更。
    四、 董事、监事和高级管理人员情况
    (一) 董事、监事和高级管理人员持股变动
         报告期内公司董事、监事、高级管理人员持股未发生变化。
    (二) 新聘或解聘公司董事、监事、高级管理人员的情况
       本报告期内公司无新聘或解聘公司董事、监事、高级管理人员的情况。
    五、 董事会报告
    (一) 报告期内整体经营情况的讨论与分析
       2012 年上半年,在公司董事会的领导下,根据公司的战略部署,公司各项重点工作正
    在积极有序地推进落实之中,并逐步实现公司一体(物流主业)、两翼(气象与 BT)加护航
    (金融)的跨越式发展。
       报告期内,公司实现营业收入 4.91 亿元,上年同期为 4.94 亿元,同比减少 0.65%。其
    中:物流企业营业收入 4.07 亿元,占全部收入的 82.89%;气象企业营业收入 0.61 亿元,占
    全部收入的 12.42%;其他企业营业收入 0.23 亿元,占全部收入的 4.69%。营业收入同比大
    幅增加的企业为陆交中心,同比增加了 109.87%;营业收入同比大幅减少的企业为国际货运,长发集团长江投资实业股份有限公司 2012 年半年度报告同比下降了 27.40%,主要原因为国际货代业务受进出口市场萎缩因素影响。
      报告期内,公司实现归属于母公司的净利润为 1,672 万元,上年同期为 1,356 万元,同比增长了 23.34%。净利润同比大幅提升的主要原因为物流主业通过近几年的培育,绩效正在逐步显现,报告期内,为上市公司贡献的利润同比增加了 609 万元。报告期,陆交中心实现扭亏为盈,西铁长发通过降本增效完成净利润 829 万,比上年同期 344 万增长了 140.99%,BT 公司、气象企业继续为公司的业绩提供坚实的支撑。
    一、陆交中心显现稳步发展态势
    1、陆交中心实现扭亏为盈。陆交中心上半年营业收入 13,083 万元,同比增幅 109.87%。其中:担保交易经过 2 年的探索和实践,从 4 月份开始增幅放量,今年 1~6 月的担保交易收入 9112 万元,同比增幅达到 438.53%,是产生利润的主要来源。目前,陆交中心与浙江物产集团的合作正在全面推进中,并与浙江物产集团下属物产国贸签订了合作协议,5 月开始了首笔交易。
      2、电子供应链项目成功上线。4 月,电子供应链项目在交通银行的支持下获得突破,终于成功上线。该项目通过对电子采购供应链的货权控制,为上下游电商企业提供融资等金融增值服务。同时,56135 平台为货物指定配送服务商和仓库管理商,使陆交中心的平台作用及资源优势进一步凸显。
    3、城市共同配送项目完成审核。《上海市城市共同配送项目》完成了自 2011 年 1 月到2012 年 2 月底的一期项目专家评审和财务审核。一期建设中,陆交中心共投入资金 3150 万元,主要构成为研发费、实施营运费、设备投入费,经项目评估组审核将获得一定的项目支持资金。
      4、洋山分公司登记注册。陆交中心洋山分公司已完成办公房租赁和工商登记注册。洋山集装箱中转交易平台项目方案,已分别听取了公安、海关、商检、综合保税区管委会等部门的意见,进入方案深化阶段,下半年全面投入系统研发。
      5、税改工作应对有序。积极应对国家税务总局对营业税改增值税的试点工作,主动改变与平台上下游企业的合作模式并重新签订经营合同,直接降低税负 1.2 个税点。
      6、"智慧物流"展示中心进入施工。展示中心项目已完成脚本制作,进入施工阶段,年内完成布展。
      二、实体企业支撑性业务稳固发展
    1、张东路项目正式开工。张东路 BT 项目公开竞标获得成功,3 月与浦东新区发改委签订了 BT 合同。项目总投资 1.3 亿,目前已经完成了项目公司的增资扩股并于 7 月 13 日正式开工建设。
    2、拱极东路项目获得确认。项目静态工程总造价 5.9 亿的标的已经获得浦东新区发改委的确认,目前长江投资完成单方面增资 1.2 亿,并于 7 月 18 日正式开工建设。
      3、气象企业加强研发。长望公司坚持走科技兴企之路,今年,已获得国家软件自主知识产权专利 1 项,该公司自主研发的便携式自动气象站已成功完成国家气象局的考核,成为全国获得生产许可的四家企业之一,GTS1 改进型数字探空仪也已运往长沙,考核正在进行之中。
      三、新型资本运作机制有所突破
      1、小贷公司正式开业。上海浦东新区长江鼎立小额贷款有限公司,经过近一年的辛勤筹备,4 月取得市工商局营业执照、税务登记证;5 月通过各项开业验收,5 月 28 日获得金融许可证并举办开业典礼。
    2、基金公司筹备有序。已与有关创投机构洽谈合作,初步确定发起设立股权投资基金的合作模式。3 月 29 日,公司董事会通过对该基金拟出资 1 亿元的出资意向。长发集团长江投资实业股份有限公司 2012 年半年度报告(二) 公司主营业务及其经营状况1、 主营业务分行业、产品情况表
                                                                         单位:元 币种:人民币
                                                  营业利润
                                                              营业收入     营业成本       营业利润率比
    分行业或                                           率
                 营业收入         营业成本                    比上年同     比上年同       上年同期增减分产品
                                                              期增减(%)    期增减(%)          (%)
                                                     (%)分行业
                                                                                         增加 2.60 个百
    物流业       400,179,075.66    345,262,542.90        13.72       -4.41         -7.20
                                                                                                   分点
                                                                                         增加 4.02 个百
    工   业        59,994,892.32    33,893,889.57        43.51       35.31         26.33
                                                                                                   分点(三) 公司投资情况1、 募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。2、 非募集资金项目情况
                                                                         单位:元 币种:人民币
             项目名称                     项目金额               项目进度               项目收益情况
    中国智慧物流展示中心建设项目                5,025,564.00                  33.33%上海长望气象科技有限公司厂房
                                           27,561,133.86                   97.00%改扩建一期工程
                合计                       32,586,697.86             /                       /(四) 报告期内现金分红政策的制定及执行情况
    1、根据《公司章程》规定,公司现金分红政策为:最近三年以现金或以股票方式累计分配的利润不少于最近三年实现的年均可分配利润的 30%。
    2、报告期内,公司经股东大会审议通过:以 2011 年 12 月 31 日公司总股本 307,400,000股为基数,用未分配利润向全体股东每 10 股分配现金红利 0.60 元(含税),共计派发现金红利 18,444,000.00 元(含税)。六、 重要事项(一) 公司治理的情况
    报告期内,公司按照《公司法》、《证券法》、《上市公司治理准则》、《上海证券交易所股票上市规则》等有关法律法规的规定和中国证监会的监管要求,致力于健全公司治理制度,完善法人治理结构。公司董事会、监事会和经营管理层认真履行职责,自觉规范运作,维护公司和全体股东的利益。报告期内,公司董事会审议通过了《公司内部控制规范实施工作方案》,根据方案积极推进公司内控体系建设,并根据中国证监会、上海证券交易所的要求,修定了《内幕信息知情人登记管理制度》,确保确保投资者能够真实、准确、完整、及时地获知相关信息,切实维护全体股东利益。长发集团长江投资实业股份有限公司 2012 年半年度报告(二) 报告期实施的利润分配方案执行情况
    报告期内,公司以 2011 年 12 月 31 日公司总股本 307,400,000 股为基数,用未分配利润向全体股东每 10 股分配现金红利 0.60 元(含税),共计派发现金红利 18,444,000.00 元(含税),利润分配方案的实施日期为:股权登记日:2012 年 5 月 23 日;除权除息日:2012 年5 月 24 日;现金红利发放日:2012 年 5 月 29 日。(三) 重大诉讼仲裁事项
    2011 年 12 月上海市高级人民法院(2009)沪高民二(商)再终字第 3 号判决:光大银行上海分行返回本公司其已收取本息数额的 50%。报告期内,公司已收到上海高院的执行回转款 11,443,650.52 元。(诉讼内容详见公司于 2012 年 1 月 10 日在《上海证券报》披露的《长江投资公司重大诉讼进展公告》)(四) 破产重整相关事项
       本报告期公司无破产重整相关事项。(五) 公司持有其他上市公司股权、参股金融企业股权情况
    本报告期公司无持有其他上市公司股权、参股金融企业股权的情况。(六) 资产交易事项1、 出售资产情况
                                                                                   单位:元 币种:人民币
                                             本年初                               资   所涉   所涉   资产出
                                             起至出                      是否为   产   及的   及的   售为上
                                             售日该                      关联交   出   资产   债权   市公司     关
    交易     被出售   出售                       出售资       出售产生的     易(如   售   产权   债务   贡献的     联
                              出售价格
    对方      资产     日                        产为上          损益        是,说   定   是否   是否   净利润     关
                                             市公司                      明定价   价   已全   已全   占利润     系
                                             贡献的                      原则)   原   部过   部转   总额的
                                             净利润                               则    户     移    比例(%)
         公司所
         持有的常 州
         常州高   2012                                                            评滨 湖
         新长发   年     3                                                        估
    物 流                        10,241,000.00                2,434,853.81   否            是     是         6.94
         物流有   月 31                                                           价有 限
         限公司   日                                                              值公司
         70% 的
         股权
    根据长江投资公司五届十二次董事会的决议,公司以评估价 1,024.10 万元的价格在常州产权交易所公开挂牌转让所持有的常州高新长发物流有限公司 70.00%股权。2012 年 3 月 31日,常州滨湖物流有限公司受让该项股权。该项股权账面值为 768.32 万元,评估值为 1,024.13万元,交易价为 1,024.10 万元,交易费用为 12.29 万元,出售该项股权产生的损益为 243.49万元。长发集团长江投资实业股份有限公司 2012 年半年度报告(七) 重大关联交易
    本报告期公司无重大关联交易事项。(八) 重大合同及其履行情况1、 为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1) 托管情况
    本报告期公司无托管事项。(2) 承包情况
    本报告期公司无承包事项。(3) 租赁情况
    本报告期公司无租赁事项。2、 担保情况
                                                                    单位:万元 币种:人民币
                                     公司对控股子公司的担保情况
    报告期内对子公司担保发生额合计                                                             -5,200.00
    报告期末对子公司担保余额合计(B)                                                          16,530.00
                            公司担保总额情况(包括对控股子公司的担保)
    担保总额(A+B)                                                                            16,530.00
    担保总额占公司净资产的比例(%)                                                                 23.013、 委托理财及委托贷款情况(1) 委托理财情况
    本报告期公司无委托理财事项。(2) 委托贷款情况
    本报告期公司无委托贷款事项。(3) 其他投资理财情况
    投资类      资金来   签约                   投资                                               是否
                                投资份额              产品类型     预计收益    投资盈亏
    型          源       方                   期限                                               涉诉
    银行理      自有资   浦发    人民币 400              人民币保本
                                           63 天                  3.31 万元   盈利            否
    财产品      金       银行    万元                    保证收益型4、 其他重大合同
    本报告期公司无其他重大合同。(九) 承诺事项履行情况1、 本报告期或持续到报告期内,上市公司、控投股东及实际控制人没有承诺事项。长发集团长江投资实业股份有限公司 2012 年半年度报告(十) 聘任、解聘会计师事务所情况
                                                                   单位:万元 币种:人民币
    是否改聘会计师事务所:            否
                                             原聘任                            现聘任
    境内会计师事务所名称                                          立信会计师事务所(特殊普通合伙)
    境内会计师事务所报酬                                                                            70
    境内会计师事务所审计年限                                                                       8年(十一) 上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    本报告期公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。(十二) 其他重大事项的说明
    本报告期公司无其他重大事项。(十三) 信息披露索引
                                            刊载的报刊名称及                         刊载的互联网网
                  事项                                              刊载日期
                                                  版面                               站及检索路径
    长江投资公司重大诉讼进展公告              《上海证券报》B26    2012 年 1 月 10 日   www.sse.com.cn
    长江投资公司五届五次监事会决议公告        《上海证券报》B7     2012 年 2 月 14 日   www.sse.com.cn长江投资公司五届十四次董事会决议公
                                           《上海证券报》B7     2012 年 2 月 14 日   www.sse.com.cn告长江投资公司五届十五次董事会决议公
    告暨召开公司 2011 年度股东大会的通        《上海证券报》B36    2012 年 3 月 8 日    www.sse.com.cn知
    长江投资公司 2011 年度股东大会决议        《上海证券报》
                                                                2012 年 3 月 30 日   www.sse.com.cn
    公告                                      B254
    长江投资公司五届十六次董事会决议公        《上海证券报》
                                                                2012 年 3 月 30 日   www.sse.com.cn
    告                                        B254
    长江投资公司关于为陆交中心流动资金        《上海证券报》
                                                                2012 年 3 月 30 日   www.sse.com.cn
    循环贷款提供担保的公告                    B254长江投资公司五届十七次董事会决议公
                                           《上海证券报》B42    2012 年 4 月 27 日   www.sse.com.cn告关于上海长利资产经营有限公司购买苏
    州长江企业领邸办公用房的关联交易进        《上海证券报》B47    2012 年 5 月 11 日   www.sse.com.cn展公告关于上海长利资产经营有限公司购买苏
    州长江企业领邸办公用房的关联交易进        《上海证券报》B1     2012 年 5 月 17 日   www.sse.com.cn展公告
    长江投资公司 2011 年度分红实施公告        《上海证券报》B25    2012 年 5 月 18 日   www.sse.com.cn
    长江投资公司关于发起成立上海浦东新        《上海证券报》B42    2012 年 5 月 30 日   www.sse.com.cn长发集团长江投资实业股份有限公司 2012 年半年度报告区长江鼎立小额贷款公司的进展公告长江投资公司五届十八次董事会决议暨
    召开 2012 年第一次临时股东大会的通        《上海证券报》B19    2012 年 6 月 14 日   www.sse.com.cn知长江投资公司为上海长望气象科技有限
                                           《上海证券报》B19    2012 年 6 月 14 日   www.sse.com.cn公司借款提供担保的公告长江投资公司为上海市张东路工程管理
                                           《上海证券报》B19    2012 年 6 月 14 日   www.sse.com.cn有限公司借款提供担保的公告长江投资公司为上海市拱极东路工程管
                                           《上海证券报》B19    2012 年 6 月 14 日   www.sse.com.cn理有限公司借款提供担保的公告长江投资公司 2012 年第一次临时股东
                                           《上海证券报》37     2012 年 6 月 30 日   www.sse.com.cn大会决议公告七、 财务会计报告(未经审计)(一) 财务报表
                                  合并资产负债表
                                 2012 年 6 月 30 日编制单位:长发集团长江投资实业股份有限公司
                                                                      单位:元 币种:人民币
            项目                 附注                期末余额                        年初余额流动资产:
    货币资金                七(六)1                   349,655,991.54                  317,727,321.44
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                七(六)2                    14,138,601.28                     2,119,024.65
    应收账款                七(六)3                   132,477,989.15                  119,134,914.03
    预付款项                七(六)5                    32,433,020.73                   48,778,896.06
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款              七(六)4                    20,436,874.05                   32,185,507.32
    买入返售金融资产
    存货                    七(六)6                    34,738,986.79                   48,539,952.69
    一年内到期的非流动
                                                         168,786,400.00                  168,786,400.00资产
    其他流动资产            七(六)7                     4,000,000.00                   50,000,000.00
        流动资产合计                                     756,667,863.54                  787,272,016.19长发集团长江投资实业股份有限公司 2012 年半年度报告非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款              七(六)8                115,064,824.51     102,941,224.51
    长期股权投资            七(六)9-10              36,626,851.18       3,503,840.70
    投资性房地产            七(六)11                41,121,401.56      41,647,430.66
    固定资产                七(六)12               343,927,391.18     345,280,033.87
    在建工程                七(六)13                32,586,697.86      46,776,305.17
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                七(六)14                70,341,290.45      70,818,766.91
    开发支出
    商誉
    长期待摊费用            七(六)15                 3,560,892.31        3,791,661.11
    递延所得税资产          七(六)16                13,506,643.59      13,506,643.59
    其他非流动资产
        非流动资产合计                                656,735,992.64     628,265,906.52
          资产总计                                   1,413,403,856.18   1,415,537,922.71流动负债:
    短期借款                七(六)18               119,138,601.28      82,119,024.65
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据
    应付账款                七(六)19               125,270,433.81     145,974,409.59
    预收款项                七(六)20                 4,370,140.18       5,413,450.64
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            七(六)21                 6,661,190.42       8,856,021.81
    应交税费                七(六)22                13,695,935.56      28,277,055.62
    应付利息
    应付股利
    其他应付款              七(六)23                77,349,916.86      80,171,760.90
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动      七(六)24               134,832,960.00     134,832,960.00长发集团长江投资实业股份有限公司 2012 年半年度报告负债
    其他流动负债
        流动负债合计                                    481,319,178.11                  485,644,683.21非流动负债:
    长期借款                七(六)25                   30,000,000.00                  20,000,000.00
    应付债券
    长期应付款              七(六)26                    3,879,150.00                      3,941,680.00
    专项应付款              七(六)27                                                      4,500,000.00
    预计负债
    递延所得税负债
    其他非流动负债          七(六)28                   15,645,951.64                  12,061,665.90
        非流动负债合计                                    49,525,101.64                  40,503,345.90
          负债合计                                      530,844,279.75                  526,148,029.11所有者权益(或股东权益):
    实收资本(或股本)      七(六)29                 307,400,000.00                  307,400,000.00
    资本公积                七(六)31                 321,695,087.83                  321,695,087.83
    减:库存股
    专项储备                七(六)30                     383,410.87                        349,762.88
    盈余公积                七(六)32                   25,239,823.56                  25,239,823.56
    一般风险准备
    未分配利润              七(六)33                   63,722,847.74                  65,442,802.52
    外币报表折算差额
    归属于母公司所有者
                                                        718,441,170.00                  720,127,476.79权益合计
    少数股东权益                                       164,118,406.43                  169,262,416.81
          所有者权益合计                                882,559,576.43                  889,389,893.60
        负债和所有者权益
                                                       1,413,403,856.18               1,415,537,922.71总计
    法定代表人:居 亮             主管会计工作负责人:海 乐         会计机构负责人:孙海红
                               母公司资产负债表
                                 2012 年 6 月 30 日编制单位:长发集团长江投资实业股份有限公司
                                                                       单位:元 币种:人民币
           项目                    附注              期末余额                    年初余额流动资产:
    货币资金                                         114,978,953.03                 144,980,547.77
    交易性金融资产
    应收票据
    应收账款
    预付款项长发集团长江投资实业股份有限公司 2012 年半年度报告
    应收利息
    应收股利                                          1,971,053.19
    其他应收款              七(十二)2              86,508,886.02    72,916,490.07
    存货
    一年内到期的非流动资产
    其他流动资产                                                      50,000,000.00
        流动资产合计                                 203,458,892.24   267,897,037.84非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资            七(十二)3             590,777,172.55   564,605,042.92
    投资性房地产
    固定资产                                         19,806,589.24    19,766,665.86
    在建工程
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                   13,506,643.59    13,506,643.59
    其他非流动资产
        非流动资产合计                               624,090,405.38   597,878,352.37
          资产总计                                   827,549,297.62   865,775,390.21流动负债:
    短期借款                                         94,138,601.28    82,119,024.65
    交易性金融负债
    应付票据
    应付账款
    预收款项
    应付职工薪酬                                      2,199,988.00     3,605,308.00
    应交税费                                          1,706,072.82     8,941,527.17
    应付利息
    应付股利
    其他应付款                                       25,414,942.19    72,820,553.07
    一年内到期的非流动
                                                      20,000,000.00    20,000,000.00负债
    其他流动负债长发集团长江投资实业股份有限公司 2012 年半年度报告
        流动负债合计                                    143,459,604.29                 187,486,412.89非流动负债:
    长期借款                                            20,000,000.00                  20,000,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债
        非流动负债合计                                   20,000,000.00                  20,000,000.00
          负债合计                                      163,459,604.29                 207,486,412.89所有者权益(或股东权益):
    实收资本(或股本)                                 307,400,000.00                 307,400,000.00
    资本公积                                           209,990,740.05                 209,990,740.05
    减:库存股
    专项储备
    盈余公积                                            25,239,823.56                  25,239,823.56
    一般风险准备
    未分配利润                                         121,459,129.72                 115,658,413.71所有者权益(或股东权益)
                                                        664,089,693.33                 658,288,977.32合计
       负债和所有者权益
                                                        827,549,297.62                 865,775,390.21(或股东权益)总计
    法定代表人:居 亮             主管会计工作负责人:海 乐           会计机构负责人:孙海红
                                        合并利润表
                                      2012 年 1—6 月
                                                                         单位:元 币种:人民币
                  项目                       附注           本期金额                 上期金额
    一、营业总收入                                             490,792,794.74             493,992,674.90
    其中:营业收入                      七(六)34         490,792,794.74             493,992,674.90
            利息收入
            已赚保费
            手续费及佣金收入
    二、营业总成本                                             475,710,645.12             485,774,571.40
    其中:营业成本                      七(六)34         403,836,803.64             419,793,883.64
            利息支出
            手续费及佣金支出
            退保金
            赔付支出净额
            提取保险合同准备金净额长发集团长江投资实业股份有限公司 2012 年半年度报告
            保单红利支出
            分保费用
            营业税金及附加               七(六)35        2,161,593.80             10,417,158.53
            销售费用                     七(六)36       17,092,475.69             18,091,900.45
            管理费用                     七(六)37       58,597,782.43             48,120,638.33
            财务费用                     七(六)38       -11,429,905.23            -10,584,673.75
            资产减值损失                 七(六)40        5,451,894.79                 -64,335.80
    加:公允价值变动收益(损失以“-”号填列)
        投资收益(损失以“-”号填
                                                           2,057,864.29             11,999,145.82列)
         其中:对联营企业和合营企
                                                            -364,993.50               -282,992.94业的投资收益
        汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                       17,140,013.91             20,217,249.32
    加:营业外收入                      七(六)41       17,972,511.96              4,180,190.07
    减:营业外支出                      七(六)42           19,293.32                    24,312.58
        其中:非流动资产处置损失                                 247.86                      891.97四、利润总额(亏损总额以“-”号
                                                          35,093,232.55             24,373,126.81填列)
    减:所得税费用                      七(六)43       13,151,949.63              5,775,834.15
    五、净利润(净亏损以“-”号填列)                       21,941,282.92             18,597,292.66
    归属于母公司所有者的净利润                           16,724,045.22             13,558,777.94
    少数股东损益                                          5,217,237.70              5,038,514.72六、每股收益:
    (一)基本每股收益                  七(六)44              0.0544                      0.0441
    (二)稀释每股收益                                          0.0544                      0.0441七、其他综合收益
    八、综合收益总额                                         21,941,282.92             18,597,292.66
    归属于母公司所有者的综合收益
                                                          16,724,045.22             13,558,777.94总额
    归属于少数股东的综合收益总额                          5,217,237.70              5,038,514.72
    法定代表人:居 亮             主管会计工作负责人:海 乐        会计机构负责人:孙海红
                                       母公司利润表
                                      2012 年 1—6 月
                                                                     单位:元 币种:人民币
                  项目                        附注        本期金额               上期金额
    一、营业收入                            七(十二)4         120,000.00                124,000.00
    减:营业成本                        七(十二)4                                   186,013.38
          营业税金及附加                                       6,780.00                     7,006.00长发集团长江投资实业股份有限公司 2012 年半年度报告
          销售费用
          管理费用                                           7,153,959.13            7,042,336.08
          财务费用                                          -1,345,090.19            1,632,552.84
          资产减值损失                                       1,593,228.11              198,655.85
    加:公允价值变动收益(损失以“-”号填列)
          投资收益(损失以“-”号
                                         七(十二)5        25,046,954.39           51,009,288.15填列)
           其中:对联营企业和合营
                                                              -327,870.37             -176,709.37企业的投资收益
    二、营业利润(亏损以“-”号填列)                         17,758,077.34           42,066,724.00
      加:营业外收入                                        10,389,286.52
      减:营业外支出
          其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                            28,147,363.86           42,066,724.00填列)
      减:所得税费用                                         3,902,647.85             -185,948.84
    四、净利润(净亏损以“-”号填列)                         24,244,716.01           42,252,672.84五、每股收益:
      (一)基本每股收益
      (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                           24,244,716.01           42,252,672.84
    法定代表人:居 亮             主管会计工作负责人:海 乐         会计机构负责人:孙海红
                                      合并现金流量表
                                      2012 年 1—6 月
                                                                     单位:元 币种:人民币
                  项目                      附注          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                        494,989,150.07           827,379,711.17
      客户存款和同业存放款项净增加额
      向中央银行借款净增加额
      向其他金融机构拆入资金净增加额
      收到原保险合同保费取得的现金
      收到再保险业务现金净额
      保户储金及投资款净增加额
      处置交易性金融资产净增加额
      收取利息、手续费及佣金的现金
      拆入资金净增加额长发集团长江投资实业股份有限公司 2012 年半年度报告
      回购业务资金净增加额
      收到的税费返还                                                    3,193,410.09
                                         七(六)
      收到其他与经营活动有关的现金                    94,497,945.04    58,351,974.21
                                         45(1)
        经营活动现金流入小计                         589,487,095.11   888,925,095.47
      购买商品、接受劳务支付的现金                   429,985,082.40   585,489,297.29
      客户贷款及垫款净增加额
      存放中央银行和同业款项净增加额
      支付原保险合同赔付款项的现金
      支付利息、手续费及佣金的现金
      支付保单红利的现金
      支付给职工以及为职工支付的现
                                                      34,021,203.50    28,693,115.42金
      支付的各项税费                                  41,133,544.45    30,457,174.25
                                         七(六)
      支付其他与经营活动有关的现金                    74,238,931.89    44,539,042.07
                                         45(2)
        经营活动现金流出小计                         579,378,762.24   689,178,629.03
          经营活动产生的现金流量净
                                                      10,108,332.87   199,746,466.44额二、投资活动产生的现金流量:
      收回投资收到的现金
      取得投资收益收到的现金
    处置固定资产、无形资产和其他
                                                        123,019.95       124,336.62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
                                                       9,505,204.14    24,845,511.25的现金净额
                                         七(六)
      收到其他与投资活动有关的现金                    46,000,000.00
                                         45(3)
        投资活动现金流入小计                          55,628,224.09    24,969,847.87
    购建固定资产、无形资产和其他
                                                       6,116,572.17    34,164,740.64长期资产支付的现金
      投资支付的现金                                  33,500,000.00
      质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
                                         七(六)
      支付其他与投资活动有关的现金                    10,070,716.10
                                         45(4)
        投资活动现金流出小计                          49,687,288.27    34,164,740.64
          投资活动产生的现金流量净
                                                       5,940,935.82    -9,194,892.77额三、筹资活动产生的现金流量:
      吸收投资收到的现金长发集团长江投资实业股份有限公司 2012 年半年度报告
    其中:子公司吸收少数股东投资收到的现金
      取得借款收到的现金                                  130,954,855.61          190,000,000.00
      发行债券收到的现金
      收到其他与筹资活动有关的现金                                                  3,160,000.00
        筹资活动现金流入小计                              130,954,855.61          193,160,000.00
      偿还债务支付的现金                                   83,935,278.98          252,000,000.00
    分配股利、利润或偿付利息支付
                                                           31,675,824.87           42,069,239.34的现金
    其中:子公司支付给少数股东的
                                                            7,083,844.33           13,103,703.76股利、利润
      支付其他与筹资活动有关的现金                                                 20,750,000.00
        筹资活动现金流出小计                              115,611,103.85          314,819,239.34
          筹资活动产生的现金流量净
                                                           15,343,751.76         -121,659,239.34额四、汇率变动对现金及现金等价物的
                                                             535,649.65              -170,192.78影响
    五、现金及现金等价物净增加额                              31,928,670.10           68,722,141.55
      加:期初现金及现金等价物余额                        317,727,321.44          168,873,707.96
    六、期末现金及现金等价物余额                             349,655,991.54          237,595,849.51
    法定代表人:居 亮             主管会计工作负责人:海 乐         会计机构负责人:孙海红
                                     母公司现金流量表
                                       2012 年 1—6 月
                                                                    单位:元 币种:人民币
                 项目                         附注          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                               100,000.00               84,000.00
      收到的税费返还
      收到其他与经营活动有关的现金                            56,048,589.60        48,223,075.48
        经营活动现金流入小计                                  56,148,589.60        48,307,075.48
      购买商品、接受劳务支付的现金
      支付给职工以及为职工支付的现
                                                                5,489,988.46        3,748,964.19金
      支付的各项税费                                          11,916,525.86         2,869,849.02
      支付其他与经营活动有关的现金                            97,805,390.77       180,785,473.59
        经营活动现金流出小计                                 115,211,905.09       187,404,286.80
          经营活动产生的现金流量净
                                                              -59,063,315.49      -139,097,211.32额二、投资活动产生的现金流量:
      收回投资收到的现金                                                           59,550,000.00
      取得投资收益收到的现金                                  20,285,671.57        46,081,501.99长发集团长江投资实业股份有限公司 2012 年半年度报告
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到
                                                           10,118,100.00      39,680,000.00的现金净额
      收到其他与投资活动有关的现金                         50,000,000.00
        投资活动现金流入小计                               80,403,771.57     145,311,501.99
    购建固定资产、无形资产和其他
                                                             522,755.00          649,983.00长期资产支付的现金
      投资支付的现金                                       33,500,000.00
    取得子公司及其他营业单位支付的现金净额
      支付其他与投资活动有关的现金                         10,070,716.10
        投资活动现金流出小计                               44,093,471.10         649,983.00
          投资活动产生的现金流量净
                                                           36,310,300.47     144,661,518.99额三、筹资活动产生的现金流量:
      吸收投资收到的现金
      取得借款收到的现金                                   95,954,855.61     130,000,000.00
      发行债券收到的现金
      收到其他与筹资活动有关的现金
        筹资活动现金流入小计                               95,954,855.61     130,000,000.00
      偿还债务支付的现金                                   83,935,278.98     130,000,000.00
    分配股利、利润或偿付利息支付
                                                           19,268,156.35      17,259,065.69的现金
      支付其他与筹资活动有关的现金
        筹资活动现金流出小计                              103,203,435.33     147,259,065.69
          筹资活动产生的现金流量净
                                                           -7,248,579.72      -17,259,065.69额四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                             -30,001,594.74      -11,694,758.02
      加:期初现金及现金等价物余额                        144,980,547.77      39,843,983.20
    六、期末现金及现金等价物余额                             114,978,953.03      28,149,225.18
    法定代表人:居 亮             主管会计工作负责人:海 乐     会计机构负责人:孙海红长发集团长江投资实业股份有限公司 2012 年半年度报告
                                                                  合并所有者权益变动表
                                                                      2012 年 1—6 月
                                                                                                                           单位:元 币种:人民币
                                                                               本期金额
                                                     归属于母公司所有者权益
    项目                                        减:                                一般                                            所有者权益合
           实收资本(或                                                                                          少数股东权益
                               资本公积       库存   专项储备       盈余公积      风险    未分配利润      其他                        计
             股本)
                                              股                                  准备一、上
    年年末    307,400,000.00   321,695,087.83           349,762.88   25,239,823.56           65,442,802.52          169,262,416.81   889,389,893.60余额
    加:会计政策变更
           前期差错更正
           其他二、本
    年年初    307,400,000.00   321,695,087.83           349,762.88   25,239,823.56           65,442,802.52          169,262,416.81   889,389,893.60余额三、本
    期增减                                               33,647.99                           -1,719,954.78           -5,144,010.38    -6,830,317.17变动金长发集团长江投资实业股份有限公司 2012 年半年度报告额(减少 以“-”号 填列)(一)
                                                          16,724,045.22   5,217,237.70    21,941,282.92净利润(二)其他综合收益上 述(一)
                                                          16,724,045.22   5,217,237.70    21,941,282.92和(二)小计(三)所有者
    投入和                                                                   -3,292,819.79   -3,292,819.79减少资本1.所有
    者投入                                                                   -3,292,819.79   -3,292,819.79资本2.股份支付计入所有者权益长发集团长江投资实业股份有限公司 2012 年半年度报告的金额3.其他(四)
    利润分                                                   -18,444,000.00   -7,083,844.33   -25,527,844.33配1.提取盈余公积2.提取一般风险准备3.对所有 者
    (或股                                                   -18,444,000.00   -7,083,844.33   -25,527,844.33东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)长发集团长江投资实业股份有限公司 2012 年半年度报告2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)
    专项储                                               33,647.99                                                     15,416.04         49,064.03备1.本期
                                                      33,647.99                                                     15,416.04         49,064.03提取2.本期使用(七)其他四、本
    期期末    307,400,000.00   321,695,087.83           383,410.87   25,239,823.56          63,722,847.74          164,118,406.43   882,559,576.43余额
                                                                                                                          单位:元 币种:人民币
                                                                           上年同期金额
    项目                                               归属于母公司所有者权益                                                      所有者权益合
                                                                                                                少数股东权益
            实收资本(或       资本公积       减:   专项储备       盈余公积      一般    未分配利润     其他                        计长发集团长江投资实业股份有限公司 2012 年半年度报告
                 股本)                       库存                                风险
                                              股                                  准备一、上
    年年末    307,400,000.00   215,904,687.68           262,590.72   18,086,943.06          69,491,084.22   85,914,692.45    697,059,998.13余额
            加:会计政策变更
            前期差错更正
            其他二、本
    年年初    307,400,000.00   215,904,687.68           262,590.72   18,086,943.06          69,491,084.22   85,914,692.45    697,059,998.13余额三、本期增减变动金额(减
                                                      39,396.87                          -1,811,222.06   -33,969,419.17   -35,741,244.36少 以“-”号 填列)
    (一)                                                                                  13,558,777.94    5,038,514.72     18,597,292.66长发集团长江投资实业股份有限公司 2012 年半年度报告净利润(二)其他综合收益上 述(一)
                                                          13,558,777.94     5,038,514.72    18,597,292.66和(二)小计(三)所有者
    投入和                                                                    -25,920,030.89   -25,920,030.89减少资本1.所有
    者投入                                                                    -20,750,000.00   -20,750,000.00资本2.股份支付计入所有者权益的金额
    3.其他                                                                    -5,170,030.89    -5,170,030.89(四)
    利润分                                                   -15,370,000.00   -13,103,703.76   -28,473,703.76配1.提取长发集团长江投资实业股份有限公司 2012 年半年度报告盈余公积2.提取一般风险准备3.对所有 者
    (或股                                                   -15,370,000.00   -13,103,703.76   -28,473,703.76东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余长发集团长江投资实业股份有限公司 2012 年半年度报告公积弥补亏损4.其他(六)
    专项储                                               39,396.87                                                                15,800.76          55,197.63备1.本期
                                                      39,396.87                                                                15,800.76          55,197.63提取2.本期使用(七)其他四、本
    期期末    307,400,000.00   215,904,687.68           301,987.59    18,086,943.06           67,679,862.16                    51,945,273.28    661,318,753.77余额
    法定代表人:居 亮                                         主管会计工作负责人:海 乐                                           会计机构负责人:孙海红
                                                                  母公司所有者权益变动表
                                                                      2012 年 1—6 月
                                                                                                                                     单位:元 币种:人民币
                                                                                                 本期金额
                                                                                            专
                 项目                    实收资本(或                                       项                     一般风                      所有者权益合
                                                              资本公积      减:库存股               盈余公积                 未分配利润
                                           股本)                                           储                     险准备                            计
                                                                                            备
    一、上年年末余额                        307,400,000.00    209,990,740.05                          25,239,823.56            115,658,413.71     658,288,977.32长发集团长江投资实业股份有限公司 2012 年半年度报告
       加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                        307,400,000.00   209,990,740.05        25,239,823.56   115,658,413.71   658,288,977.32三、本期增减变动金额(减少以“-”
                                                                                                  5,800,716.01     5,800,716.01号填列)
    (一)净利润                                                                                    24,244,716.01    24,244,716.01(二)其他综合收益
    上述(一)和(二)小计                                                                          24,244,716.01    24,244,716.01(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                                 -18,444,000.00   -18,444,000.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分配                                                                    -18,444,000.00   -18,444,000.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取长发集团长江投资实业股份有限公司 2012 年半年度报告2.本期使用(七)其他
    四、本期期末余额                        307,400,000.00   209,990,740.05                     25,239,823.56            121,459,129.72   664,089,693.33
                                                                                                                              单位:元 币种:人民币
                                                                                        上年同期金额
                                                                                        专
                  项目                  实收资本(或                                    项                   一般风                    所有者权益合
                                                            资本公积       减:库存股          盈余公积                未分配利润
                                          股本)                                        储                   险准备                        计
                                                                                        备
    一、上年年末余额                       307,400,000.00    209,990,740.05                     18,086,943.06             66,652,489.21   602,130,172.32
       加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                       307,400,000.00    209,990,740.05                     18,086,943.06             66,652,489.21   602,130,172.32三、本期增减变动金额(减少以“-”
                                                                                                                       26,882,672.84    26,882,672.84号填列)
    (一)净利润                                                                                                          42,252,672.84    42,252,672.84(二)其他综合收益
    上述(一)和(二)小计                                                                                                42,252,672.84    42,252,672.84(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他长发集团长江投资实业股份有限公司 2012 年半年度报告
    (四)利润分配                                                                                      -15,370,000.00   -15,370,000.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分配                                                                         -15,370,000.00   -15,370,000.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                       307,400,000.00    209,990,740.05             18,086,943.06   93,535,162.05    629,012,845.16
    法定代表人:居 亮                                        主管会计工作负责人:海 乐                   会计机构负责人:孙海红长发集团长江投资实业股份有限公司 2012 年半年度报告(二) 公司概况
    长发集团长江投资实业股份有限公司(以下简称"公司"或"本公司")系经上海市人民政府[1997]36 号文批准,由长江经济联合发展(集团)股份有限公司作为主要发起人,联合集团内其他四家具有独立法人资格的成员企业(长发集团宁波商城有限公司、长发集团南京公司、武汉长发物业发展有限公司、长发集团重庆公司)共同发起,以募集设立方式设立的股份有限公司。经中国证监会证监发字[1997]515 号文和[1997]516 号文批准,公司股票于 1997年 11 月 20 日在上海证券交易所上网发行,1998 年 1 月 15 日上市交易,所属行业为综合类。
    2005 年 12 月 21 日本公司的股权分置改革方案获得通过,2005 年 12 月 29 日为股改股份变更登记日,公司非流通股股东为使其持有的本公司非流通股获得流通权而向本公司流通股股东支付的对价为:流通股股东每持有 10 股将获得 3.5 股的股份对价。2006 年 1 月 4 日实施上述送股对价后,公司股份总数不变,股份结构发生相应变化,对价股份于当日上市流通,同时本公司的总股本全部变更为流通股。截止 2009 年 1 月 4 日,股本总数为 257,400,000股,其中:无限售条件股份为 257,400,000 股,占股份总数的 100.00%。
      根据本公司 2007 年 11 月 24 日 2007 年度第四次临时股东会决议,经中国证券监督管理委员会批准(证监许可(2008)1031 号),公司向武汉经济发展投资(集团)有限公司发行50,000,000 股,增发后,本公司注册资本增至人民币叁亿零柒佰肆拾万元。
    截止 2012 年 06 月 30 日,本公司累计发行股本总数 307,400,000 股,全部为无限售条件股份。注册资本为叁亿零柒佰肆拾万元,公司注册地址:上海市浦东新区世纪大道 1500 号,公司办公场所为上海市闵行区光华路 888 号,法定代表人:居亮。公司经营范围:实业投资、国内贸易(除专项审批)、信息咨询服务,房地产开发经营,海上、航空、陆路国际货运代理业务,仓储,物业管理(以上涉及许可经营的凭许可经营)。(三) 公司主要会计政策、会计估计和前期差错:1、 财务报表的编制基础:公司以持续经营为基础,根据实际发生的交易和事项,按照财政部于 2006 年 2 月 15 日颁布的《企业会计准则--基本准则》和 38 项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释及其他相关规定(以下合称"企业会计准则")、以及中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第 15 号--财务报告的一般规定》(2010 年修订)的披露规定编制财务报表。2、 遵循企业会计准则的声明:公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了报告期公司的财务状况、经营成果、现金流量等有关信息。3、 会计期间:自公历 1 月 1 日至 12 月 31 日止为一个会计年度。4、 记账本位币:采用人民币为记账本位币。5、 同一控制下和非同一控制下企业合并的会计处理方法(1) 同一控制下企业合并本公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。被合并各长发集团长江投资实业股份有限公司 2012 年半年度报告方采用的会计政策与本公司不一致的,本公司在合并日按照本公司会计政策进行调整,在此基础上按照调整后的账面价值确认。
    在合并中取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。本公司为进行企业合并而发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费等,于发生时计入当期损益。
    企业合并中发行权益性证券发生的手续费、佣金等,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。(2) 非同一控制下的企业合并
    本公司在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值计量。公允价值与其账面价值的差额,计入当期损益。
    本公司在购买日对合并成本进行分配,确认所取得的被购买方各项可辨认资产、负债及或有负债的公允价值。
    本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,经复核后,计入当期损益。
    企业合并中取得的被购买方除无形资产外的其他各项资产(不仅限于被购买方原已确认的资产),其所带来的经济利益很可能流入本公司且公允价值能够可靠计量的,单独确认并按公允价值计量;公允价值能够可靠计量的无形资产,单独确认为无形资产并按公允价值计量;取得的被购买方除或有负债以外的其他各项负债,履行有关义务很可能导致经济利益流出本公司且公允价值能够可靠计量的,单独确认并按照公允价值计量;取得的被购买方或有负债,其公允价值能可靠计量的,单独确认为负债并按照公允价值计量。
    本公司在企业合并中取得的被购买方的可抵扣暂时性差异,在购买日不符合递延所得税资产确认条件的,不予以确认。购买日后 12 个月内,如取得新的或进一步的信息表明购买日的相关情况已经存在,预期被购买方在购买日可抵扣暂时性差异带来的经济利益能够实现的,确认相关的递延所得税资产,同时减少商誉,商誉不足冲减的,差额部分确认为当期损益;除上述情况以外,确认与企业合并相关的递延所得税资产,计入当期损益。
    非同一控制下企业合并,购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。6、 合并财务报表的编制方法:(1) 本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。
    所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一致,如子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务报表时,按本公司的会计政策、会计期间进行必要的调整。对于非同一控制下企业合并取得的子公司,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。合并财务报表以本公司及子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由本公司编制。
    合并财务报表时抵销本公司与各子公司、各子公司相互之间发生的内部交易对合并资产负债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。长发集团长江投资实业股份有限公司 2012 年半年度报告
    子公司少数股东应占的权益和损益分别在合并资产负债表中所有者权益项目下和合并利润表中净利润项目下单独列示。子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有份额而形成的余额,冲减少数股东权益。在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的期初数;将子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当期期初至报告期末的现金流量纳入合并现金流量表,同时对比较报表的相关项目进行调整,视同合并后的报告主体在以前期间一直存在。
    在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表期初数;将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日至报告期末的现金流量纳入合并现金流量表。通过多次交易分步实现非同一控制下企业合并时,对于购买日之前持有的被购买方的股权,本公司按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益。购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。
    在报告期内,本公司处置子公司,则该子公司期初至处置日的收入、费用、利润纳入合并利润表;该子公司期初至处置日的现金流量纳入合并现金流量表。因处置部分股权投资或其他原因丧失了对原有子公司控制权时,对于处置后的剩余股权投资,本公司按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相关的其他综合收益,在丧失控制权时转为当期投资收益。
    本公司因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有子公司的可辨认净资产份额之间的差额,以及在不丧失控制权的情况下因部分处置对子公司的股权投资而取得的处置价款与处置长期股权投资相对应享有子公司净资产份额的差额,均调整合并资产负债表中的资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。7、 现金及现金等价物的确定标准:在编制现金流量表时,将本公司库存现金以及可以随时用于支付的存款确认为现金。将同时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、价值变动风险很小四个条件的投资,确定为现金等价物。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汇率作为折算汇率将外币金额折合成人民币记账。外币货币性项目余额按资产负债表日即期汇率折算,由此产生的汇兑差额,除属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理外,均计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,由此产生的汇兑差额计入当期损益或资本公积。(2)外币财务报表的折算长发集团长江投资实业股份有限公司 2012 年半年度报告
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除"未分配利润"项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表所有者权益项目下单独列示。处置境外经营时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币财务报表折算差额,自所有者权益项目转入处置当期损益;部分处置境外经营的,按处置的比例计算处置部分的外币财务报表折算差额,转入处置当期损益。9、 金融工具:金融工具包括金融资产、金融负债和权益工具。(1) 金融工具的分类
    管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债(和直接指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债);持有至到期投资;应收款项;可供出售金融资产;其他金融负债等。(2) 金融工具的确认依据和计量方法
    ①以公允价值计量且其变动计入当期损益的金融资产(金融负债)
    取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。持有期间将取得的利息或现金股利确认为投资收益,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。长发集团长江投资实业股份有限公司 2012 年半年度报告
    ⑤其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。(3)金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:
    ①所转移金融资产的账面价值;
    ②因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:a.终止确认部分的账面价值;b.终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。
    对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
    本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5) 金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债全部直接参考活跃市场中的报价 。(6)金融资产(不含应收款项)减值准备计提
    除以公允价值计量且其变动计入当期损益的金融资产外,本公司于资产负债表日对金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。
    ①可供出售金融资产的减值准备:
    期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的长发集团长江投资实业股份有限公司 2012 年半年度报告公允价值下降形成的累计损失一并转出,确认减值损失。对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。可供出售权益工具投资发生的减值损失,不得通过损益转回。
    ②持有至到期投资的减值准备:
    持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。10、 应收款项:(1) 单项金额重大并单项计提坏账准备的应收款项:
    单项金额重大的判断依据或金额标准                 应收款项余额前五名。
                                                  单独进行减值测试,如有客观证据表明其已发生减值,
    单项金额重大并单项计提坏账准备的计提             按预计未来现金流量现值低于其账面价值的差额计提
    方法                                             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应收款项:确定组合的依据:
    组合名称                                            依据
                 已单独计提减值准备的应收账款、其他应收款外,公司根据以前年度与之
    账龄组合        相同或相类似的、按账龄段划分的具有类似信用风险特征的应收款项组合
                 的实际损失率为基础,结合现时情况分析法确定坏账准备计提的比例。
    关联方组合      按关联方划分组合。按组合计提坏账准备的计提方法:
    组合名称                                          计提方法
    账龄组合        账龄分析法
                 公司对关联方的应收账款、其他应收款合并范围内按 0.50%计提坏账准备,关联方组合
                 非合并范围内关联方按 5.00%计提。组合中,采用账龄分析法计提坏账准备的:
                  账龄                       应收账款计提比例说明         其他应收款计提比例说明其中:账龄在一年以内的应收款项及合并范围
                                           0.50%                         0.50%内的关联方往来账龄在一年以上应收款项和非合并报表
                                           5.00%                         5.00%范围内的关联方往来(3) 单项金额虽不重大但单项计提坏账准备的应收账款:
    单项计提坏账准备的理由                                账龄时间较长且存在客观证据表明发生了减值。
                                                       根据预计未来现金流量现值低于其账面价值的差坏账准备的计提方法
                                                       额,确认减值损失,计提坏账准备。11、 存货:长发集团长江投资实业股份有限公司 2012 年半年度报告(1) 存货的分类存货分类为:原材料、在产品、库存商品(包括产成品、库存的外购商品、自制商品产品、自制半成品等)、开发产品、开发成本、委托加工物资及周转材料等。(2) 发出存货的计价方法存货发出时按移动加权平均法计价。(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、库存商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;需要经过加工的材料存货,在正常生产经营过程中,以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值;为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。
    期末按照单个存货项目计提存货跌价准备;但对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。
    以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。(4) 存货的盘存制度采用永续盘存制。(5) 低值易耗品和包装物的摊销方法① 低值易耗品采用五五摊销法。② 包装物采用五五摊销法。12、 长期股权投资:(1) 投资成本确定①企业合并形成的长期股权投资同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付合并对价之间的差额,调整资本公积中的股本溢价;资本公积中的股本溢价不足冲减的,调整留存收益。合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。
    非同一控制下的企业合并:公司按照购买日确定的合并成本作为长期股权投资的初始投资成本。合并成本为购买日购买方为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。购买方为企业合并而发生的审计、法律服务、评估咨长发集团长江投资实业股份有限公司 2012 年半年度报告询等中介费用以及其他相关管理费用于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。通过多次交易分步实现的非同一控制下企业合并,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本。本公司将合并协议约定的或有对价作为企业合并转移对价的一部分,按照其在购买日的公允价值计入企业合并成本。② 其他方式取得的长期股权投资以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。
    投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。
    通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。(2) 后续计量及损益确认方法①后续计量公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。
    对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。
    对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的差额,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的差额,计入当期损益。
    被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或承担的部分,调整长期股权投资的账面价值,同时增加或减少资本公积(其他资本公积)。
    ②损益确认
    成本法下,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,公司按照享有被投资单位宣告发放的现金股利或利润确认投资收益。
    权益法下,在被投资单位账面净利润的基础上考虑:被投资单位与本公司采用的会计政策及会计期间不一致,按本公司的会计政策及会计期间对被投资单位财务报表进行调整;以取得投资时被投资单位固定资产、无形资产的公允价值为基础计提的折旧额或摊销额以及有关资产减值准备金额等对被投资单位净利润的影响;对本公司与联营企业及合营企业之间发生的未实现内部交易予以抵销等事项的适当调整后,确认应享有或应负担被投资单位的净利润或净亏损。
    在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投资损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,按预计承担的长发集团长江投资实业股份有限公司 2012 年半年度报告义务确认预计负债,计入当期投资损失。被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。
    在持有投资期间,被投资单位能够提供合并财务报表的,应当以合并财务报表中的净利润和其他权益变动为基础进行核算。(3) 确定对被投资单位具有共同控制、重大影响的依据共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。投资企业与其他方对被投资单位实施共同控制的,被投资单位为其合营企业。
    重大影响,是指对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。投资企业能够对被投资单位施加重大影响的,被投资单位为其联营企业。(4) 减值测试方法及减值准备计提方法重大影响以下的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其减值损失是根据其账面价值与按类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额进行确定。
    除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。长期股权投资减值损失一经确认,不再转回。13、 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(含自行建造或开发活动完成后用于出租的建筑物以及正在建造或开发过程中将来用于出租的建筑物)。
    公司对现有投资性房地产采用成本模式计量。对按照成本模式计量的投资性房地产-出租用建筑物采用与本公司固定资产相同的折旧政策,出租用土地使用权按与无形资产相同的摊销政策执行。
    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。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) 各类固定资产的折旧方法:
    固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用寿命和预计净残值率确定折旧率。如固定资产各组成部分的使用寿命不同或者以不同方式为企业提供经济利长发集团长江投资实业股份有限公司 2012 年半年度报告益,则选择不同折旧率或折旧方法,分别计提折旧。
    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。(3) 各类固定资产的折旧方法:
        类别               折旧年限(年)                残值率(%)       年折旧率(%)
    房屋及建筑物         30-50                         4-10             3.20-1.80
    运输设备             5-14                          4-10             19.20-6.43
    通用设备             6-15                          4-10             16.00-6.00
    专用设备             6-15                          4-10             16.00-6.00
    其他设备             8-12                          4-10             12.00-7.50(4) 固定资产的减值测试方法、减值准备计提方法公司在每期末判断固定资产是否存在可能发生减值的迹象。固定资产存在减值迹象的,估计其可收回金额。可收回金额根据固定资产的公允价值减去处置费用后的净额与固定资产预计未来现金流量的现值两者之间较高者确定。
    当固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为固定资产减值损失,计入当期损益,同时计提相应的固定资产减值准备。
    固定资产减值损失确认后,减值固定资产的折旧在未来期间作相应调整,以使该固定资产在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除预计净残值)。固定资产的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项固定资产可能发生减值的,企业以单项固定资产为基础估计其可收回金额。企业难以对单项固定资产的可收回金额进行估计的,以该固定资产所属的资产组为基础确定资产组的可收回金额。(5) 融资租入固定资产的认定依据、计价方法公司与租赁方所签订的租赁协议条款中规定了下列条件之一的,确认为融资租入资产:①租赁期满后租赁资产的所有权归属于本公司;②公司具有购买资产的选择权,购买价款远低于行使选择权时该资产的公允价值;③ 租赁期占所租赁资产使用寿命的大部分;④租赁开始日的最低租赁付款额现值,与该资产的公允价值不存在较大的差异。公司在承租开始日,将租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认的融资费。15、 在建工程:(1) 在建工程的类别在建工程以立项项目分类核算。(2) 在建工程结转为固定资产的标准和时点
    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,按估计的价值转入长发集团长江投资实业股份有限公司 2012 年半年度报告固定资产,并按本公司固定资产折旧政策计提固定资产的折旧,待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。(3) 在建工程的减值测试方法、减值准备计提方法
    公司在每期末判断在建工程是否存在可能发生减值的迹象。在建工程存在减值迹象的,估计其可收回金额。有迹象表明一项在建工程可能发生减值的,企业以单项在建工程为基础估计其可收回金额。企业难以对单项在建工程的可收回金额进行估计的,以该在建工程所属的资产组为基础确定资产组的可收回金额。
    可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计未来现金流量的现值两者之间较高者确定。
    当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。
    在建工程的减值损失一经确认,在以后会计期间不再转回。16、 借款费用:(1) 借款费用资本化的确认原则借款费用,包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
    符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    借款费用同时满足下列条件时开始资本化:
    ①资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    ②借款费用已经发生;
    ③为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。(2) 借款费用资本化期间
    资本化期间,指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。
    当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。
    当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或可对外销售的,在该资产整体完工时停止借款费用资本化。(3) 暂停资本化期间
    符合资本化条件的资产在购建或生产过程中发生的非正常中断、且中断时间连续超过 3个月的,则借款费用暂停资本化;该项中断如是所购建或生产的符合资本化条件的资产达到预定可使用状态或者可销售状态必要的程序,则借款费用继续资本化。在中断期间发生的借款费用确认为当期损益,直至资产的购建或者生产活动重新开始后借款费用继续资本化。长发集团长江投资实业股份有限公司 2012 年半年度报告(4) 借款费用资本化金额的计算方法
    对于为购建或者生产符合资本化条件的资产而借入的专门借款,以专门借款当期实际发生的借款费用,减去尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额,来确定借款费用的资本化金额。
    对于为购建或者生产符合资本化条件的资产而占用的一般借款,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。17、 无形资产:
    (1)     无形资产的计价方法①公司取得无形资产时按成本进行初始计量;外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
    债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益;
    在非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。
    内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。
    ②后续计量
    在取得无形资产时分析判断其使用寿命。
    对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。(2)使用寿命有限的无形资产的使用寿命估计情况
      项   目                       预计使用寿命     依   据
      土地使用权                    45 年 8 个月     土地使用权年限每期末,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。经复核,本年期末无形资产的使用寿命及摊销方法与以前估计未有不同。(3)使用寿命不确定的无形资产的判断依据
    公司无形资产车辆牌照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。
    每期末,对使用寿命不确定的无形资产的使用寿命进行复核。
    经复核,该类无形资产的使用寿命仍为不确定。长发集团长江投资实业股份有限公司 2012 年半年度报告(4)无形资产减值准备的计提
      对于使用寿命确定的无形资产,如有明显减值迹象的,期末进行减值测试。
      对于使用寿命不确定的无形资产,每期末进行减值测试。
      对无形资产进行减值测试,估计其可收回金额。有迹象表明一项无形资产可能发生减值的,公司以单项无形资产为基础估计其可收回金额。公司难以对单项资产的可收回金额进行估计的,以该无形资产所属的资产组为基础确定无形资产组的可收回金额。
      可收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产预计未来现金流量的现值两者之间较高者确定。
      当无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。
      无形资产减值损失确认后,减值无形资产的折耗或者摊销费用在未来期间作相应调整,以使该无形资产在剩余使用寿命内,系统地分摊调整后的无形资产账面价值(扣除预计净残值)。
      无形资产的减值损失一经确认,在以后会计期间不再转回。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
    公司内部研究开发项目的支出分为研究阶段支出和开发阶段支出。
    研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调查、研究活动的阶段。
    开发阶段:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。(6)开发阶段支出符合资本化的具体标准
    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。开发阶段的支出,若不满足上列条件的,于发生时计入当期损益。研究阶段的支出,在发生时计入当期损益。18、 长期待摊费用:长期待摊费用为已经发生但应由本期和以后各期负担的分摊期限在一年以上的各项费用。(1) 摊销方法
    长期待摊费用在受益期内平均摊销(2) 摊销年限
    其中:①红线外房产及辅助设施、系统购买费,按可使用年限平均摊销。长发集团长江投资实业股份有限公司 2012 年半年度报告
    ②装修费按剩余租赁期与可使用年限两者中较短的期限平均摊销。19、 附回购条件的资产转让:公司销售产品或转让其他资产时,与购买方签订了所销售的产品或转让资产回购协议,根据协议条款判断销售商品是否满足收入确认条件。如售后回购属于融资交易,则在交付产品或资产时,本公司不确认销售收入。回购价款大于销售价款的差额,在回购期间按期计提利息,计入财务费用。20、 预计负债:本公司涉及诉讼、债务担保、亏损合同、重组事项时,如该等事项很可能需要未来以交付资产或提供劳务、其金额能够可靠计量的,确认为预计负债。(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:
    ①该义务是本公司承担的现时义务;
    ②履行该义务很可能导致经济利益流出本公司;
    ③该义务的金额能够可靠地计量。(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。21、 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。长发集团长江投资实业股份有限公司 2012 年半年度报告(3) 按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。提供劳务交易的完工进度,依据已完工作的测量确定。
    按照已收或应收的合同或协议价款确定提供劳务收入总额,但已收或应收的合同或协议价款不公允的除外。资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已确认提供劳务收入后的金额,确认当期提供劳务收入;同时,按照提供劳务估计总成本乘以完工进度扣除以前会计期间累计已确认劳务成本后的金额,结转当期劳务成本。
    在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
    ①已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本。
    ②已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。22、 政府补助:(1) 类型政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产。分为与资产相关的政府补助和与收益相关的政府补助。(2) 会计处理
    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。23、 递延所得税资产/递延所得税负债:对于可抵扣暂时性差异确认递延所得税资产,以未来期间很可能取得的用来抵扣可抵扣暂时性差异的应纳税所得额为限。
    对于应纳税暂时性差异,除特殊情况外,确认递延所得税负债。
    不确认递延所得税资产或递延所得税负债的特殊情况包括:商誉的初始确认;除企业合并以外的发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的其他交易或事项。
    当拥有以净额结算的法定权利,且意图以净额结算或取得资产、清偿负债同时进行时,本公司当期所得税资产及当期所得税负债以抵销后的净额列报。
    当拥有以净额结算当期所得税资产及当期所得税负债的法定权利,且递延所得税资产及递延所得税负债是与同一税收征管部门对同一纳税主体征收的所得税相关或者是对不同的纳税主体相关,但在未来每一具有重要性的递延所得税资产及负债转回的期间内,涉及的纳税主体意图以净额结算当期所得税资产和负债或是同时取得资产、清偿负债时,本公司递延所得税资产及递延所得税负债以抵销后的净额列报。24、 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,计长发集团长江投资实业股份有限公司 2012 年半年度报告入当期费用。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
    融资租入资产:公司在承租开始日,将租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认的融资费用。公司采用实际利率法对未确认的融资费用,在资产租赁期间内摊销,计入财务费用。公司发生的初始直接费用,计入租入资产价值。25、 持有待售资产:(1) 持有待售资产确认标准本公司将同时符合下列条件的非流动资产确认为持有待售资产:①公司已就该资产出售事项作出决议②公司已与对方签订了不可撤消的转让协议③该资产转让将在一年内完成。(2) 持有待售资产的会计处理方法
    符合持有待售条件的非流动资产(不包括金融资产及递延所得税资产),以账面价值与公允价值减去处置费用孰低的金额列示为其他流动资产。公允价值减去处置费用低于原账面价值的金额,确认为资产减值损失。26、 主要会计政策、会计估计的变更(1) 会计政策变更无(2) 会计估计变更无27、 前期会计差错更正(1) 追溯重述法无(2) 未来适用法无28、 其他主要会计政策、会计估计和财务报表编制方法关联方长发集团长江投资实业股份有限公司 2012 年半年度报告一方控制、共同控制另一方或对另一方施加重大影响,以及两方或两方以上同受一方控制、共同控制的,构成关联方。关联方可为个人或企业。仅仅同受国家控制而不存在其他关联方关系的企业,不构成本公司的关联方。
    本公司的关联方包括但不限于:(1)本公司的母公司;(2)本公司的子公司;(3)与本公司受同一母公司控制的其他企业;(4)对本公司实施共同控制的投资方;(5)对本公司施加重大影响的投资方;(6)本公司的合营企业,包括合营企业的子公司;(7)本公司的联营企业,包括联营企业的子公司;(8)本公司的主要投资者个人及与其关系密切的家庭成员 ;(9)本公司或其母公司的关键管理人员及与其关系密切的家庭成员;(10)本公司的主要投资者个人、关键管理人员或与其关系密切的家庭成员控制、共同控制的其他企业。(四) 税项:1、 主要税种及税率
        税种                           计税依据                                  税率
                      按税法规定计算的销售货物和应税劳务收
    增值税               入为基础计算销项税额,在扣除当期允许抵       17%,13%,11%,6%,3%
                      扣的进项税额后,差额部分为应交增值税
    营业税                                                            5%、3%
    城市维护建设税                                                    7%、5%、1%
    企业所得税           按应纳税所得额计征                           25%、20%、15%2、 税收优惠及批文(1)公司下属子公司上海陆上货运交易中心有限公司、上海长望气象科技有限公司为上海市高新技术企业。上海长望气象科技有限公司自 2011 年至 2014 年按 15%缴纳企业所得税。上海气象仪器厂有限公司 2012 年至 2014 年高新技术企业资格正在申请认定中。(2)公司下属子公司上海盛发客运服务有限公司根据上海市虹口区国家税务局(2012)沪虹税企所核 2-98 号企业所得税核定通知书核定 2012 年度按收入金额 7%计征。(五) 企业合并及合并财务报表1、 子公司情况(1) 通过设立或投资等方式取得的子公司
                                                                   单位:万元 币种:人民币
                                                       实                   是             少   从
    子      子
                    业                                 质   持股            否             数   母
    公      公   注                                                  表决
                    务               经营   期末实际   上                   合    少数股   股   公
    司      司   册         注册资本                                 权比
                    性               范围    出资额    构   比例            并    东权益   东   司
    全      类   地                                                  例(%)
                    质                                 成   (%)             报             权   所
    称      型
                                                       对                   表             益   有长发集团长江投资实业股份有限公司 2012 年半年度报告
                                                     子   中   者
                                                     公   用   权
                                                     司   于   益
                                                     净   冲   冲
                                                     投   减   减
                                                     资   少   子
                                                     的   数   公
                                                     其   股   司
                                                     他   东   少
                                                     项   损   数
                                                     目   益   股
                                                     余   的   东
                                                     额   金   分
                                                          额   担
                                                               的
                                                               本
                                                               期
                                                               亏
                                                               损
                                                               超
                                                               过
                                                               少
                                                               数
                                                               股
                                                               东
                                                               在
                                                               该
                                                               子
                                                               公
                                                               司
                                                               期
                                                               初
                                                               所
                                                               有
                                                               者
                                                               权
                                                               益
                                                               中
                                                               所
                                                               享
                                                               有
                                                               份
                                                               额
                                                               后长发集团长江投资实业股份有限公司 2012 年半年度报告
                                                                                             的
                                                                                             余
                                                                                             额
                                      资 产
                                      管理、
             上
                                      实 业
             海
                                      投 资
    上          市
                                      ( 除
    海          闵
                                      股 权
    长          行
                                      投 资
    利          区
       全                             和 股
    资          光     投
       资                             权 投
    产          华     资
       子                  5,000.00   资 管     5,000.00   100.00   100.00   是
    经          路     咨
       公                             理),
    营          888    询
       司                             投 资
    有          号
                                      咨 询
    限          13
                                      ( 除
    公          幢 3
                                      经
    司          楼
                                      纪),
             302
                                      企 业
             室
                                      营 销
                                      策划。
                                      普 通
                                      货运、
                                      陆 上
                                      货 物
    上                                   运 输
    海                                   信 息
             上
    陆                                   发布,
             海
    上                                   货 运
             市
    货                                   信 息
       控    普
    运                 新                咨询,
       股    陀
    交                 型                货 运
       子    区           26,000.00            18,940.00    72.85    72.85   是   8,077.45
    易                 物                代理,
       公    金
    中                 流                物 流
       司    迎
    心                                   专 业
             路
    有                                   的 技
             718
    限                                   术 服
             号
    公                                   务,技
    司                                   术 咨
                                      询,仓
                                      储(除
                                      专
                                      项),长发集团长江投资实业股份有限公司 2012 年半年度报告
                                    货 物
                                    装 卸
                                    ( 除
                                    港
                                    口),
                                    房 屋
                                    设 备
                                    租 赁
                                    ( 除
                                    金 融
                                    租
                                    赁),
                                    广 告
                                    设计、
                                    制作、
                                    自 有
                                    媒 体
                                    发布,
                                    电 脑
                                    图 文
                                    制作,
                                    商 务
                                    咨 询
                                    ( 除
                                    经
                                    纪),
                                    销售:
                                    五 金
                                    交电、
                                    家 用
                                    电器、
                                    建 筑
                                    装 潢
                                    材料、
                                    有 色
                                    金属、
                                    木 材
                                    及 制
                                    品、机
                                    械 设
                                    备 及
                                    配件、
                                    自 行
                                    车、摩长发集团长江投资实业股份有限公司 2012 年半年度报告
                                    托 车
                                    配件、
                                    通 信
                                    器 材
                                    ( 除
                                    卫 星
                                    电 视
                                    广 播
                                    地 面
                                    接 收
                                    设
                                    施)、
                                    钟 表
                                    眼 镜
                                    ( 除
                                    专
                                    项)、
                                    电 子
                                    元件、
                                    橡 塑
                                    制品、
                                    卫 生
                                    洁具、
                                    灯具、
                                    化 妆
                                    品、服
                                    装 鞋
                                    帽、百
                                    货、珠
                                    宝 玉
                                    器(除
                                    专
                                    项)。(2) 同一控制下企业合并取得的子公司
                                                                    单位:万元 币种:人民币
                                                      实质                                  少数   从母
                                                      上构                                  股东   公司
                      业                              成对                                  权益   所有
    子公   子公                                 期末实          持股   表决    是否
               注册   务   注册资    经营             子公                         少数股   中用   者权
    司全   司类                                 际出资          比例   权比    合并
                地    性     本      范围             司净                         东权益   于冲   益冲
    称     型                                    额            (%)    例(%)   报表
                      质                              投资                                  减少   减子
                                                      的其                                  数股   公司
                                                      他项                                  东损   少数长发集团长江投资实业股份有限公司 2012 年半年度报告
                                                          目余                                 益的   股东
                                                           额                                  金额   分担
                                                                                                      的本
                                                                                                      期亏
                                                                                                      损超
                                                                                                      过少
                                                                                                      数股
                                                                                                      东在
                                                                                                      该子
                                                                                                      公司
                                                                                                      期初
                                                                                                      所有
                                                                                                      者权
                                                                                                      益中
                                                                                                      所享
                                                                                                      有份
                                                                                                      额后
                                                                                                      的余
                                                                                                       额
                                      承 办
                                      海运、
                                      空 运
                                      进 出
                                      口 货
                                      物 的
                                      国 际
                                      运 输
                                      代 理
               上海
                                      业务,
    上海          浦东
                                      包括:
    长发          世纪   货
        控股                          揽 货
    国际          大道   运
        子公               3,000.00   订 舱    2,900.00          96.67   96.67   是   168.39
    货运          1500   代
        司                            仓储、
    有限          号     理
                                      中转、
    公司          901C
                                      集 装
               室
                                      箱 拼
                                      装 拆
                                      箱、结
                                      算 运
                                      杂费、
                                      报 关
                                      报 验
                                      保险、
                                      相 关长发集团长江投资实业股份有限公司 2012 年半年度报告
                                     的 短
                                     途 运
                                     输 服
                                     务 及
                                     咨 询
                                     业务,
                                     办 理
                                     国 际
                                     快 递
                                     ( 不
                                     含 私
                                     人 信
                                     函)业
                                     务,普
                                     通 货
                                     物 运
                                     输,货
                                     运 代
                                     理,国
                                     内 贸
                                     易(除
                                     专 项
                                     规
                                     定),
                                     从 事
                                     进 出
                                     中 华
                                     人 民
                                     共 和
                                     国 港
                                     口 货
                                     物 运
                                     输 的
                                     无 船
                                     承 运
                                     业务。
               上海                  货 运上海
               市浦                  代 理长发
               东新    货            ( 二
    联合   全资
               区祝    运            类)、
    货运   子公                 50.00             50.00   100.00   100.00   是
               桥镇    代            货 物
    代理   司
               金闻    理            仓储,有限
               路 58                 包 装公司
               号-1                  服务,长发集团长江投资实业股份有限公司 2012 年半年度报告
                                       附 设
                                       分 支
                                       机构。
                                       承 办
                                       海运、
                                       空 运
                                       进 出
                                       口 货
                                       物 的
                                       国 际
                                       运 输
                                       代 理
                                       业 务
                                       包 括
                                       揽货、
                                       定舱、
                                       仓 储
    上海                                  中转、
               上海
    西铁                                  集 装
               黄浦    货
    长发   控股                           箱 拼
               路 99   运    140.00             71.40 万
    国际   子公                           装 拆               51.00   51.00   是   1,615.56
               号      代    万美元                美元
    货运   司                             箱、结
               901     理
    有限                                  算 运
               室
    公司                                  杂费、
                                       报关、
                                       报验、
                                       保险、
                                       相 关
                                       的 短
                                       途 运
                                       输 业
                                       务 及
                                       咨 询
                                       业务;
                                       办 理
                                       国 际
                                       快 递
                                       业务。
               上海                    道 路上海
               市长    货              货 物
    长发   控股
               宁区    运              运 输
    物流   子公                1,000.00             520.00    52.00   52.00   是
               虹桥    代              ( 普
    有限   司
               路      理              通 货公司
               2545                    物),长发集团长江投资实业股份有限公司 2012 年半年度报告
               弄 57                   快 递
               号                      ( 除
                                       邮 政
                                       信
                                       函),
                                       货 运
                                       代理,
                                       海上、
                                       公 路
                                       国 际
                                       货 物
                                       运 输
                                       代理,
                                       民 用
                                       航 空
                                       运 输
                                       销 售
                                       代理。
                                       道 路
                                       货 物
               上海                    运输,
    上海          广灵                    道 路
                       货
    长发   全资   西路                    货 运
                       运
    货运   子公   390          1,500.00   代理, 1,500.00   100.00   100.00   是
                       代
    有限   司     号                      货 物
                       理
    公司          102                     仓储。
               室                      销 售
                                       汽 摩
                                       配件。
                                       客 运
                                       服务、
                                       销 售
                                       汽 车
                                       配件,上海
               上海                    日 用
    盛发                  客
        控股   车站                    百货、
    客运                  运
        子公   北路          300.00    五 金    162.00    54.00    54.00   是   709.59
    服务                  服
        司     501                     交电,
    有限                  务
               号                      金 属公司
                                       材料,
                                       机 械
                                       设备、
                                       建 筑
                                       装 潢长发集团长江投资实业股份有限公司 2012 年半年度报告
                                     材料,
                                     电 子
                                     产品;
                                     销 售
                                     食品,
                                     零 售
                                     国 产
                                     烟 、
                                     酒。(3) 非同一控制下企业合并取得的子公司
                                                                     单位:万元 币种:人民币
                                                                                                  从
                                                                                                  母
                                                                                                  公
                                                                                                  司
                                                                                                  所
                                                                                                  有
                                                                                             少   者
                                                         实
                                                                                             数   权
                                                         质
                                                                                             股   益
                                                         上
                                                                                             东   冲
                                                         构
                                                                                             权   减
                                                         成
                                                                                             益   子
                                                         对
                                                                                             中   公
                                                         子
                                                                             是              用   司
    子    子                                               公
                     业                                       持股           否              于   少
    公    公                                               司          表决
             注册    务              经营     期末实际                       合   少数股     冲   数
    司    司                注册资本                       净          权比
              地     性              范围      出资额         比例           并   东权益     减   股
    全    类                                               投          例(%)
                     质                                       (%)            报              少   东
    称    型                                               资
                                                                             表              数   分
                                                         的
                                                                                             股   担
                                                         其
                                                                                             东   的
                                                         他
                                                                                             损   本
                                                         项
                                                                                             益   期
                                                         目
                                                                                             的   亏
                                                         余
                                                                                             金   损
                                                         额
                                                                                             额   超
                                                                                                  过
                                                                                                  少
                                                                                                  数
                                                                                                  股
                                                                                                  东
                                                                                                  在长发集团长江投资实业股份有限公司 2012 年半年度报告
                                                                                 该
                                                                                 子
                                                                                 公
                                                                                 司
                                                                                 期
                                                                                 初
                                                                                 所
                                                                                 有
                                                                                 者
                                                                                 权
                                                                                 益
                                                                                 中
                                                                                 所
                                                                                 享
                                                                                 有
                                                                                 份
                                                                                 额
                                                                                 后
                                                                                 的
                                                                                 余
                                                                                 额
                                      仪表、
                                      电 子
                                      技 术
                                      领 域
                                      的 科
                                      技 咨
                                      询,开上
                                      发,转海
             上海                     让,服仪
       全    市闵                     务,生
    电                 租
       资    行区                     产 自
    科                 赁
       子    光华          5,000.00   身 开    5,000.00   100.00   100.00   是
    技                 服
       公    路                       发 的
    有                 务
       司    888                      产品,限
             号                       销 售公
                                      自 身司
                                      开 发
                                      产品,
                                      五 金
                                      交电,
                                      电 子
                                      产品,
                                      仪表,长发集团长江投资实业股份有限公司 2012 年半年度报告
                                      机 电
                                      产
                                      品 ,
                                      金 属
                                      材料,
                                      化 工
                                      原 料
                                      ( 不
                                      含 危
                                      险
                                      品);
                                      建 筑
                                      智 能
                                      化 系
                                      统 集
                                      成。
                                      气 象
                                      仪 器
                                      领 域
                                      内 的
                                      四 技
                                      服务;
                                      气 象
                                      仪器、上
                                      环 保海
                                      仪器、
    长          上海
                                      晶 体
    望          市浦
       控                             管 收
    气          东新
       股           制                音机、
    象          区民
       子           造     2,940.00   收 发    2,205.00    75.00    75.00   是   1,143.32
    科          秋路
       公           业                讯 数
    技          669
       司                             据 整
    有          号 6
                                      理 设
    限          幢
                                      备、电公
                                      子 报司
                                      警 装
                                      置、渔
                                      业 仪
                                      器、水
                                      电 节
                                      能 仪
                                      器 的
                                      生产。
    上    全    上海   制      500.00    气 象     500.00    100.00   100.00   是长发集团长江投资实业股份有限公司 2012 年半年度报告
    海    资    市浦   造                仪 器
    气    子    东新   业                制 造
    象    公    区新                     ( 涉
    仪    司    金桥                     及 许
    器          路                       可 经
    厂          1299                     营 的
    有          号 6                     凭 许
    限          楼                       可 证
    公                                   经
    司                                   营)。
                                      投 资
                                      管理,上
                                      工 程海
                                      项 目
    西          上海
                                      管理,
    乐          市浦
                                      工 程
    路    控    东新
                    工                项 目
    工    股    区康
                    程                咨询,
    程    子    桥东         17,460.00            13,860.00   79.38   79.38   是   3,866.88
                    管                工 程
    管    公    路 1
                    理                造 价
    理    司    号 3
                                      咨询,
    有          号楼
                                      招 投
    限          2层
                                      标 代公
                                      理,施司
                                      工 监
                                      理。
                                      工 业上
                                      厂 房海
             上海                     的 开世
             市嘉                     发、经纪
       控    定区   房                营,租长
       股    南翔   地                赁,物祥
       子    镇沪   产     1,000.00   业 管      585.00    58.50   58.50   是    830.65置
       公    宜公   开                理,企业
       司    路     发                业 的有
             1255                     投 资限
             号                       咨询,公
                                      商 务司
                                      咨询。2、 本期新纳入合并范围的主体和本期不再纳入合并范围的主体(1) 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:万元 币种:人民币长发集团长江投资实业股份有限公司 2012 年半年度报告
                  名称                                 处置日净资产                      期初至处置日净利润
    常州高新长发物流有限公司                                               1,097.61(六) 合并财务报表项目注释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:                     /              /               401,030.30           /              /              550,221.50
    人民币                     /              /               401,030.30           /              /              550,221.50
    银行存款:                 /              /          337,054,961.24            /              /        314,107,099.94
    人民币                     /              /          327,302,769.63            /              /        306,870,881.15
    美元                    784,208.50       6.3249        4,960,040.34     1,083,992.80      6.3009            6,830,130.23
    日元               60,166,624.00       0.079648        4,792,151.27     5,007,072.00    0.081103             406,088.56其他货币资
                            /              /           12,200,000.00            /              /             3,070,000.00金:
    人民币                     /              /           12,200,000.00            /              /             3,070,000.00
        合计                /              /          349,655,991.54            /              /        317,727,321.442、 应收票据:(1) 应收票据分类
                                                                                单位:元 币种:人民币
                 种类                                      期末数                                   期初数
    商业承兑汇票                                                   14,138,601.28                                2,119,024.65
                 合计                                           14,138,601.28                                2,119,024.653、 应收账款:(1) 应收账款按种类披露:
                                                                                单位:元 币种:人民币
                                 期末数                                                  期初数
                   账面余额                     坏账准备                  账面余额                      坏账准备
    种类
                                比例                        比例                        比例                       比例
                 金额                          金额                      金额                         金额
                                (%)                         (%)                         (%)                        (%)按组合计提坏账准备的应收账款:账 龄
           133,186,313.28       98.64     708,324.13        0.53    119,776,775.46   98.49          641,861.43       0.54组合关 联方 组合组 合
           133,186,313.28       98.64     708,324.13        0.53    119,776,775.46   98.49          641,861.43       0.54小计
    单 项         1,836,844.70      1.36    1,836,844.70        100      1,836,844.70      1.51       1,836,844.70      100长发集团长江投资实业股份有限公司 2012 年半年度报告金 额虽 不重 大但 单项 计提 坏账 准备 的应 收账款
    合计      135,023,157.98       /     2,545,168.83       /    121,613,620.16             /       2,478,706.13       /组合中,按账龄分析法计提坏账准备的应收账款:
                                                                             单位:元 币种:人民币
                                     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 年以内小
                132,244,256.23            99.29        661,221.28     118,821,718.41                99.20   594,108.58计
    1至2年             490,283.85             0.37         24,514.19        139,700.00                  0.12        6,985.00
    2至3年              85,500.00             0.06          4,275.00        100,558.65                  0.08        5,027.93
    3 年以上           366,273.20             0.28         18,313.66        714,798.40                  0.60    35,739.92
    合计        133,186,313.28           100.00        708,324.13     119,776,775.46               100.00   641,861.43期末单项金额虽不重大但单项计提坏账准备的应收账款
                                                                             单位:元 币种:人民币
    应收账款内容              账面余额              坏账准备             计提比例(%)                   计提理由西铁长发特殊贸
                              1,067,874.70             1,067,874.70                      100.00     预计无法收回易客户款上海傲凯物流有
                                 768,970.00             768,970.00                       100.00     预计无法收回限公司
         合计                 1,836,844.70             1,836,844.70                 /                       /(2) 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
    本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(3) 应收账款金额前五名单位情况
                                                                             单位:元 币种:人民币
                                               与本公司关                                              占应收账款总
                单位名称                                              金额                年限
                                                   系                                                  额的比例(%)
    NNR JP                                       非关联方         16,016,215.46            1 年以内                  11.86
    浙江物产金属集团有限公司                     非关联方         10,602,837.15            1 年以内                   7.85
    浙江昱辉阳光能源江苏有限公司                 非关联方            8,519,459.64          1 年以内                   6.31长发集团长江投资实业股份有限公司 2012 年半年度报告
    无锡市佳诚太阳能科技有限公司                    非关联方                6,395,446.25    1 年以内                     4.74
    台州经济开发区浙金钢材有限公司                  非关联方                6,310,622.44    1 年以内                     4.67
                   合计                                    /            47,844,580.94           /                   35.434、 其他应收款:(1) 其他应收款按种类披露:
                                                                                  单位:元 币种:人民币
                                期末数                                                        期初数
              账面余额                      坏账准备                        账面余额                      坏账准备种类
                          比例                                 比例                     比例                         比例
            金额                          金额                             金额                         金额
                          (%)                                  (%)                      (%)                          (%)单项金额重大并单项计
    提坏   53,259,741.02     66.25    53,259,741.02           100.00      53,259,741.02    58.76       53,259,741.02    100.00账准备的其他应收账款按组合计提坏账准备的其他应收账款:账龄
        20,925,073.11     26.03          488,199.06             2.33   31,167,527.49    34.39          502,020.17      1.61组合组合
        20,925,073.11     26.03          488,199.06             2.33   31,167,527.49    34.39          502,020.17      1.61小计单项金额虽不重大但单项计
         6,210,003.92      7.72     6,210,003.92           100.00       6,210,003.92     6.85        4,690,003.92     75.52提坏账准备的其他应收账款
    合计   80,394,818.05       /      59,957,944.00                /      90,637,272.43      /         58,451,765.11      /单项金额重大并单项计提坏帐准备的其他应收账款
                                                                                  单位:元 币种:人民币长发集团长江投资实业股份有限公司 2012 年半年度报告
    其他应收款内容               账面余额                坏账金额              计提比例(%)                  理由
    上海长凯信息技                                                                                    预计无法收回
                               53,259,741.02             53,259,741.02                  100.00
    术有限公司                                                                                        (注)
        合计                   53,259,741.02             53,259,741.02             /                        /注:上海长凯信息技术有限公司原系受公司控制的子公司,2006 年公司将所持有的全部股份 转 让 给 上海 奕 泰 信 息科 技 有 限 公司 , 转 让 日上 海 长 凯 信息 技 术 有 限公 司 净 资 产为-16,691,507.82 元。公司自 2006 年起对其他应收款中对长凯信息净资产出现负数的部分16,691,507.82 元计提全额坏账准备,对扣除净资产金额部分的其他应收款按 0.5%-5%计提2,281,585.76 元坏账准备。2008 年度上海长凯信息技术有限公司与公司签定分期还款协议,2008 年上海长凯信息技术有限公司已按照协议归还 500 万元,2009 年归还了 406.98 万元。因该公司未按照分期还款协议约定履行还款义务,公司预计剩余款项将无法收回,对尚未偿还的 5,325.97 万元于 2009 年全额计提了坏账准备。组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                               单位:元 币种:人民币
                                    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 年以内小
               12,401,213.37               59.26         62,006.06    23,474,581.93              75.32     117,372.89计
    1至2年         1,413,984.13                6.76         70,699.21       2,874,457.94             9.22     143,722.89
    2至3年         2,431,546.69               11.62       121,577.34         490,837.70              1.57      24,541.89
    3 年以上       4,678,328.92               22.36       233,916.45        4,327,649.92            13.89     216,382.50
    合计       20,925,073.11              100.00       488,199.06     31,167,527.49         100.00         502,020.17期末单项金额虽不重大但单项计提坏账准备的其他应收账款
                                                                               单位:元 币种:人民币
        其他应收款内容                   账面余额          坏账准备        计提比例(%)                计提理由
    上海鹰强电子科技有限公司               3,100,000.00      3,100,000.00                  100.00     逾期未收回(注)
    香港华宜电子有限公司                   1,726,000.00      1,726,000.00                  100.00     预计无法收回
    长发物流各网点代垫款                    617,170.59        617,170.59                   100.00     预计无法收回
    重庆长发交通实业有限公司                608,500.00        608,500.00                   100.00     预计无法收回
    上海恒华实业有限公司                    158,333.33        158,333.33                   100.00     预计无法收回
               合计                     6,210,003.92      6,210,003.92             /                        /注:奉贤区人民法院依法作出(2009)奉民二(商)初字第 404 号民事判决书,该判决书已于 2009 年 5 月 28 日生效。由于被执行人上海鹰强电子科技有限公司一直未履行该判决书,故执行申请人长发集团长江投资实业股份有限公司向人民法院申请强制执行,双方于 2009年 9 月 11 日达成和解协议,要求被执行人 2011 年 10 月 31 日前合计支付 2,000,000.00 元,2012 年 5 月 31 日前支付剩余款项 1,600,000.00 元。 截至 2011 年 12 月 31 日,执行申请人仅收到 500,000.00 元,公司于 2011 年 12 月 31 日将逾期未收到的款项 1,500,000.00 计提全额坏账准备,2012 年 6 月 30 日,公司将逾期未收到的款项 1,600,000.00 元全额计提坏账准备。长发集团长江投资实业股份有限公司 2012 年半年度报告(2) 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
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(3) 其他应收款金额前五名单位情况
                                                                            单位:元 币种:人民币
                                           与本公司                                            占其他应收款总
              单位名称                                          金额               年限
                                             关系                                                额的比例(%)
    上海振海投资有限公司                     非关联方           3,599,496.22    1 年以内                          4.48
    上海鹰强电子科技有限公司                 非关联方           3,100,000.00    5 年以上                          3.86
    NNR JP                                   非关联方           1,831,997.56    1 年以内                          2.28
    香港华宜电子有限公司                     非关联方           1,726,000.00    3-5 年                            2.15优比速包裹运送(广东)有限公司
                                          非关联方           1,000,000.00    5 年以上                          1.23上海分公司
                 合计                          /            11,257,493.78           /                         14.005、 预付款项:(1) 预付款项按账龄列示
                                                                            单位:元 币种:人民币
                                   期末数                                                 期初数
      账龄
                          金额                    比例(%)                   金额                    比例(%)
    1 年以内                 8,580,014.94                   26.45           28,988,896.06                        59.43
    1至2年                   4,063,005.79                   12.53
    2至3年                                                                  19,790,000.00                        40.57
    3 年以上                19,790,000.00                   61.02
      合计               32,433,020.73                  100.00           48,778,896.06                    100.00(2) 预付款项金额前五名单位情况
                                                                            单位:元 币种:人民币
             单位名称                    与本公司关系             金额                  时间         未结算原因
                                                                                                   土地转让款,产证
    上海市房屋土地资源管理局            非关联方                 19,790,000.00     3 年以上
                                                                                                   未办妥
    上海科达汽车销售服务有限公司        非关联方                   3,668,040.00    1-2 年             购车款,待结算
    上海柯远电子有限公司                非关联方                   2,771,814.80    1 年以内           预付工程款
    北京英孚泰克信息技术有限公司        非关联方                   1,463,920.00    1 年以内           预付材料款
    上海市电力公司(市南供电公司) 非关联方                         495,300.00     1 年以内           预付电费
               合计                           /               28,189,074.80               /               /(3) 本报告期预付款项中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期预付账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。6、 存货:长发集团长江投资实业股份有限公司 2012 年半年度报告(1) 存货分类
                                                                           单位:元 币种:人民币
                                    期末数                                              期初数
    项目                                                                               跌价准
                   账面余额        跌价准备           账面价值         账面余额                      账面价值
                                                                                          备
    原材料           9,133,854.96                        9,133,854.96     7,186,050.04                 7,186,050.04
    在产品           1,934,574.35                        1,934,574.35     3,369,519.48                 3,369,519.48
    库存商品         2,935,345.18                        2,935,345.18     1,836,282.48                 1,836,282.48
    周转材料             92,922.49                         92,922.49        95,609.57                    95,609.57委托加工物
                   255,318.74                          255,318.74       870,889.92                   870,889.92资
    开发成本                                                             21,663,212.58               21,663,212.58
    开发产品       15,657,221.61     3,878,131.14    11,779,090.47        5,366,111.24                 5,366,111.24
    材料采购         1,093,845.57                        1,093,845.57      187,992.21                   187,992.21
    自制半成品       7,514,035.03                        7,514,035.03     7,964,285.17                 7,964,285.17
    合计       38,617,117.93     3,878,131.14    34,738,986.79       48,539,952.69               48,539,952.69(2) 存货跌价准备
                                                                           单位:元 币种:人民币
                                                                      本期减少
    存货种类        期初账面余额        本期计提额                                                 期末账面余额
                                                               转回              转销
    开发产品                              3,878,131.14                                                 3,878,131.14
    合计                              3,878,131.14                                                 3,878,131.14(3) 存货跌价准备情况
                                                           本期转回存货跌价           本期转回金额占该项存货
       项目             计提存货跌价准备的依据
                                                             准备的原因                 期末余额的比例(%)
    开发产品             可变现净值低于账面价7、 其他流动资产:
                                                                           单位:元 币种:人民币
                   项目                                   期末数                            期初数
    短期人民币保本保证收益型理财产品                              4,000,000.00                        50,000,000.00
                   合计                                        4,000,000.00                        50,000,000.008、 长期应收款:
                                                                           单位:元 币种:人民币
                                                      期末数                               期初数
    分期收款销售商品                                         115,064,824.51                         102,941,224.51
               合计                                       115,064,824.51                         102,941,224.519、 对合营企业投资和联营企业投资:长发集团长江投资实业股份有限公司 2012 年半年度报告
                                                                       单位:万元 币种:人民币
                  本企业持      本企业在
                                                                                                          本期
    被投资单位名        股          被投资单      期末资产      期末负债      期末净资       本期营业
                                                                                                          净利
      称                        位表决权        总额          总额        产总额         收入总额
                                                                                                            润
                   比例(%)      比例(%)一、合营企业上海易陆创物
                        71.43        50.00       493.28          123.63      369.65         431.69        -12.99流服务有限公二、联营企业上海新玻电子
                        61.21        33.33          16.00    1,000.04       -984.04                        -0.08有限公司上海恒新电源
                        34.00        34.00          74.16         13.99       60.17             86.82      -3.21有限公司上海浦东新区
    长江鼎立小额            30.00        30.00     9,923.46           14.19     9,909.27            60.56     -90.73贷款有限公司上海市张东路
    工程管理有限            35.00        35.00     1,000.02            0.02     1,000.00公司注:合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计不存在重大差异。10、 长期股权投资:(1) 长期股权投资情况按成本法核算:
                                                                          单位:元 币种:人民币
                                                                                                          在被投
                                                                                                          资单位
                                                                              在被投       在被投         持股比
    被投资                               增减变                       减值准     资单位       资单位         例与表
           投资成本      期初余额                   期末余额
    单位                                   动                           备       持股比       表决权         决权比
                                                                                例         比例           例不一
                                                                                                          致的说
                                                                                                            明上海关
    勒铭有    657,530.00   657,530.00                  657,530.00                   11.00          11.00     无限公司按权益法核算:
                                                                          单位:元 币种:人民币
    被投                                                                                    在被      在被        在被
                                                                              减值
    资单      投资成本        期初余额          增减变动          期末余额                  投资      投资        投资
                                                                              准备
    位                                                                                      单位      单位        单位长发集团长江投资实业股份有限公司 2012 年半年度报告
                                                                          持股    表决    持股
                                                                          比例    权比    比例
                                                                                  例      与表
                                                                                          决权
                                                                                          比例
                                                                                          不一
                                                                                          致的
                                                                                          说明上 海新 玻
    电 子      1,680,000.00                                                  61.21   33.33   注1有 限公司上 海恒 新
    电 源       170,000.00     216,558.68       -11,996.02     204,562.66    34.00   34.00   无有 限公司
    上   海
    易   陆
    创   物
    流   服    5,000,000.00   2,629,752.02      -92,807.82    2,536,944.20   71.43   50.00   注2
    务   有
    限   公司上 海浦 东新 区长 江
    鼎 立     30,000,000.00                  29,727,814.32   29,727,814.32   30.00   30.00   无小 额贷 款有 限公司上 海市 张东 路
    工 程      3,500,000.00                   3,500,000.00    3,500,000.00   35.00   35.00   无管 理有 限公司
    注 1:上海新玻电子有限公司系由本公司子公司上海仪电科技有限公司持股 61.21%,上海仪电科技有限公司在该公司董事会中的表决权仅占三分之一,公司未对其实施控制。长发集团长江投资实业股份有限公司 2012 年半年度报告
    注 2:上海易陆创物流服务有限公司原注册资本为人民币 1,000 万元,2011 年调整为人民币 700.00 万元。公司出资 300.00 万元,出资比例 42.86%,表决权比例 30.00%;公司下属子公司上海陆上货运交易中心有限公司出资 200.00 万元,出资比例 28.57%,表决权比例20.00%;公司合并出资额为 500.00 万元,出资比例 71.43%,表决权比例 50.00%。按股东方协议,公司要求少数股东补足 300.00 万元的出资,表决权及董事会席位仍按原协议执行,公司合并后表决权仍为 50.00%,公司未对其实施控制。11、 投资性房地产:(1) 按成本计量的投资性房地产
                                                                      单位:元 币种:人民币
       项目             期初账面余额          本期增加额            本期减少额           期末账面余额
    一、账面原值合计         48,558,420.73                                                    48,558,420.73
    1.房屋、建筑物           47,413,315.73                                                    47,413,315.73
    2.土地使用权               1,145,105.00                                                    1,145,105.00二、累计折旧和累
                            6,910,990.07             526,029.10                             7,437,019.17计摊销合计
    1.房屋、建筑物             6,353,363.99             514,578.04                             6,867,942.03
    2.土地使用权                557,626.08               11,451.06                              569,077.14三、投资性房地产
                          41,647,430.66            -526,029.10                             41,121,401.56账面净值合计
    1.房屋、建筑物           41,059,951.74            -514,578.04                             40,545,373.70
    2.土地使用权                587,478.92              -11,451.06                              576,027.86四、投资性房地产减值准备累计金额合计1.房屋、建筑物2.土地使用权五、投资性房地产
                          41,647,430.66            -526,029.10                             41,121,401.56账面价值合计
    1.房屋、建筑物           41,059,951.74            -514,578.04                             40,545,373.70
    2.土地使用权                587,478.92              -11,451.06                              576,027.86本期折旧和摊销额:526,029.10 元。12、 固定资产:(1) 固定资产情况
                                                                      单位:元 币种:人民币
          项目              期初账面余额               本期增加            本期减少       期末账面余额
    一、账面原值合计:          420,021,090.13                8,091,641.96   5,947,425.18     422,165,306.91
    其中:房屋及建筑物          304,233,272.69                                                304,233,272.69
    机器设备
    运输工具                 20,646,552.34                2,094,686.78    804,787.21       21,936,451.91
    专用设备                 75,140,294.02                4,729,887.55   3,789,635.00      76,080,546.57长发集团长江投资实业股份有限公司 2012 年半年度报告
    通用设备                 16,977,087.02                   958,415.90   1,353,002.97         16,582,499.95
    其他设备                  3,023,884.06                   308,651.73              0.00       3,332,535.79
                                                   本期
                                                          本期计提
                                                   新增
    二、累计折旧合计:           74,741,056.26               8,983,442.96     5,486,583.49         78,237,915.73
    其中:房屋及建筑物           16,326,072.78               3,159,679.68                          19,485,752.46
    机器设备
    运输工具                 12,929,167.86                   816,887.81    615,632.29          13,130,423.38
    专用设备                 33,369,606.63               3,958,313.73     3,621,213.10         33,706,707.26
    通用设备                 10,860,634.96                   948,347.08   1,249,738.10         10,559,243.94
    其他设备                  1,255,574.03                   100,214.66                         1,355,788.69三、固定资产账面净值
                             345,280,033.87               /                       /            343,927,391.18合计
    其中:房屋及建筑物          287,907,199.91               /                       /            284,747,520.23
    机器设备                                             /                       /
    运输工具                  7,717,384.48               /                       /              8,806,028.53
    专用设备                 41,770,687.39               /                       /             42,373,839.31
    通用设备                  6,116,452.06               /                       /              6,023,256.01
    其他设备                  1,768,310.03               /                       /              1,976,747.10
    四、减值准备合计                                         /                       /
    其中:房屋及建筑物                                       /                       /
    机器设备                                             /                       /
    运输工具                                             /                       /
    专用设备                                             /                       /
    通用设备                                             /                       /
    其他设备                                             /                       /五、固定资产账面价值
                             345,280,033.87               /                       /            343,927,391.18合计
    其中:房屋及建筑物          287,907,199.91               /                       /            284,747,520.23
    机器设备                                             /                       /
    运输工具                  7,717,384.48               /                       /              8,806,028.53
    专用设备                 41,770,687.39               /                       /             42,373,839.31
    通用设备                  6,116,452.06               /                       /              6,023,256.01
    其他设备                  1,768,310.03               /                       /              1,976,747.10本期折旧额:8,983,442.96 元。本期由在建工程转入固定资产原价为:4,347,600.00 元。(2) 通过融资租赁租入的固定资产情况
                                                                       单位:元 币种:人民币
            项目                  账面原值                     累计折旧                      账面净值
    通用设备                               665,100.00                   437,850.00                   227,250.00
            长发集团长江投资实业股份有限公司 2012 年半年度报告
            (3) 未办妥产权证书的固定资产情况
                             项目                        未办妥产权证书原因                预计办结产权证书时间
             房屋及建筑物-屏蔽房                    自建屏蔽房, 无法办理产证
            13、 在建工程:
            (1) 在建工程情况
                                                                                     单位:元 币种:人民币
                                              期末数                                           期初数
                 项目
                              账面余额       减值准备        账面净值       账面余额        减值准备         账面净值
             在建工程       32,586,697.86                  32,586,697.86   46,776,305.17                  46,776,305.17
            (2) 重大在建工程项目变动情况
                                                                                     单位:元 币种:人民币
    项                                                                                    工程投            资
    目                                                     转入固定资                     入占预    工程    金
        预算数           期初数          本期增加                       其他减少                                期末数
    名                                                         产                         算比例    进度    来
    称                                                                                    (%)            源中国智慧物流
    展                                                                                                      自
    15,000,000.00      4,829,664.00     195,900.00                                    33.50    33.33         5,025,564.00
    示                                                                                                      筹中心建设项目陆交中心城
    市                                                                                                      自
                        4,847,600.00                   4,347,600.00     500,000.00
    配                                                                                                      筹送物流建设
            长发集团长江投资实业股份有限公司 2012 年半年度报告项目-信息设备武进直通关
                                                                                                   自
    一                   11,087,447.21                                 11,087,447.21
                                                                                                   筹期建设项目上海长望气象科技有限
                                                                                                   自
    公   32,000,000.00   26,011,593.96   1,549,539.90                                  86.13   97.00        27,561,133.86
                                                                                                   筹司厂房改扩建一期工程合
    47,000,000.00   46,776,305.17   1,745,439.90   4,347,600.00   11,587,447.21    /        /     /    32,586,697.86计
            (3) 重大在建工程的工程进度情况
                                     项目                               工程进度                   备注长发集团长江投资实业股份有限公司 2012 年半年度报告
    中国智慧物流展示中心建设项目                                    33.33%
    上海长望气象科技有限公司厂房改扩建一期工程                      97.00%14、 无形资产:(1) 无形资产情况
                                                                           单位:元 币种:人民币
        项目            期初账面余额              本期增加                 本期减少        期末账面余额
    一、账面原值合计         72,475,072.12                                                      72,475,072.12
    土地使用权               44,148,319.98                                                      44,148,319.98
    车辆牌照                 28,300,000.00                                                      28,300,000.00
    软件                          26,752.14                                                           26,752.14
    二、累计摊销合计           1,656,305.21                477,476.46                            2,133,781.67
    土地使用权                 1,655,562.09                473,017.74                            2,128,579.83车辆牌照
    软件                              743.12                 4,458.72                                  5,201.84三、无形资产账面
                          70,818,766.91              -477,476.46                             70,341,290.45净值合计
    土地使用权               42,492,757.89              -473,017.74                             42,019,740.15
    车辆牌照                 28,300,000.00                       0.00                           28,300,000.00
    软件                          26,009.02                 -4,458.72                                 21,550.30四、减值准备合计土地使用权车辆牌照软件五、无形资产账面
                          70,818,766.91              -477,476.46                             70,341,290.45价值合计
    土地使用权               42,492,757.89              -473,017.74                             42,019,740.15
    车辆牌照                 28,300,000.00                                                      28,300,000.00
    软件                          26,009.02                 -4,458.72                                 21,550.30本期摊销额:477,476.46 元。15、 长期待摊费用:
                                                                           单位:元 币种:人民币
    项目            期初额          本期增加额            本期摊销额         其他减少额       期末额红线外房产
                    2,653,863.19            97,989.60         179,170.44                      2,572,682.35及辅助设施
    系统购买费            90,000.04                               10,454.53                           79,545.51
    装修费             1,047,797.88        243,885.91            383,019.34                       908,664.45
    合计           3,791,661.11        341,875.51            572,644.31                      3,560,892.3116、 递延所得税资产/递延所得税负债:(一)递延所得税资产和递延所得税负债不以抵销后的净额列示长发集团长江投资实业股份有限公司 2012 年半年度报告(1) 已确认的递延所得税资产和递延所得税负债
                                                                       单位:元 币种:人民币
              项目                            期末数                                期初数递延所得税资产:
    资产减值准备                                          13,506,643.59                       13,506,643.59
    小计                                                  13,506,643.59                       13,506,643.59(2) 未确认递延所得税资产明细
                                                                       单位:元 币种:人民币
              项目                            期末数                                期初数
    可抵扣暂时性差异                                      12,354,669.62                          6,903,896.89
              合计                                     12,354,669.62                          6,903,896.89(3) 应纳税差异和可抵扣差异项目明细
                                                                       单位:元 币种:人民币
                      项目                                                  金额应纳税差异项目:
    单项计提的坏账准备                                                                        54,026,574.35
                      小计                                                                 54,026,574.3517、 资产减值准备明细:
                                                                       单位:元 币种:人民币
                                                                            本期减少
               项目                  期初账面余额        本期增加                              期末账面余额
                                                                         转回       转销
    一、坏账准备                         60,930,471.24     1,573,763.65               1,122.06     62,503,112.83
    二、存货跌价准备                                       3,878,131.14                             3,878,131.14三、可供出售金融资产减值准备四、持有至到期投资减值准备五、长期股权投资减值准备六、投资性房地产减值准备七、固定资产减值准备八、工程物资减值准备九、在建工程减值准备十、生产性生物资产减值准备其中:成熟生产性生物资产减值准备十一、油气资产减值准备十二、无形资产减值准备十三、商誉减值准备十四、其他
               合计                   60,930,471.24     5,451,894.79       0.00    1,122.06     66,381,243.9718、 短期借款:长发集团长江投资实业股份有限公司 2012 年半年度报告(1) 短期借款分类
                                                                          单位:元 币种:人民币
              项目                                期末数                              期初数
    抵押借款                                               30,000,000.00
    保证借款                                               89,138,601.28                      82,119,024.65
              合计                                     119,138,601.28                      82,119,024.6519、 应付账款:(1) 应付账款情况
                                                                          单位:元 币种:人民币
              项目                                期末数                              期初数
    1 年以内                                              123,233,622.49                     136,520,939.21
    1-2 年                                                     564,999.27                         8,245,021.34
    2-3 年                                                     345,030.55                          179,986.04
    3 年以上                                                  1,126,781.50                        1,028,463.00
              合计                                     125,270,433.81                     145,974,409.59(2) 本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项情况
    本报告期应付账款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。(3) 账龄超过 1 年的大额应付账款情况的说明
    单位名称                                  期末余额                 未结转原因
    上海白象天鹅电池有限公司                  554,060.64               尚未结算20、 预收账款:(1) 预收账款情况
                                                                          单位:元 币种:人民币
               项目                               期末数                              期初数
    1 年以内                                                  3,049,195.29                        4,410,030.91
    1-2 年                                                     317,525.16                          179,121.70
    2-3 年                                                     179,121.70                            21,815.00
    3 年以上                                                   824,298.03                          802,483.03
               合计                                        4,370,140.18                        5,413,450.64(2) 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
    本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。长发集团长江投资实业股份有限公司 2012 年半年度报告(3) 账龄超过 1 年的大额预收账款情况的说明
    单位名称                                 期末余额                  未结转原因
    辽宁省气象技术装备中心                   388,507.60                尚未结算
    青海省气象技术装备中心                   195,611.58                尚未结算
    上汽集团股份有限公司                     102,132.87                尚未结算
    河南省气象技术装备中心                   58,800.00                 尚未结算21、 应付职工薪酬
                                                                          单位:元 币种:人民币
              项目                  期初账面余额           本期增加           本期减少       期末账面余额
    一、工资、奖金、津贴和补贴           6,838,144.60     22,812,722.38         24,531,370.99        5,119,495.99
    二、职工福利费                         765,565.39          672,866.88         941,030.75          497,401.52
    三、社会保险费                          17,468.40         5,558,939.23       5,576,056.63             351.00
    医疗保险费                           4,792.80         1,678,090.71       1,682,844.51              39.00
    基本养老保险费                      10,984.80         3,263,469.78       3,274,142.58             312.00
    年金缴费
    失业保险费                           1,041.60          285,315.04         286,356.64
    工伤保险费                             282.00           70,250.77          70,532.77
    生育保险费                             367.20           99,829.73         100,196.93
    其他                                                   161,983.20         161,983.20
    四、住房公积金                                            1,267,685.79       1,267,414.79             271.00
    五、辞退福利                           934,856.30                             164,961.40          769,894.90
    六、其他                               299,987.12         1,514,157.83       1,540,368.94         273,776.01
              合计                    8,856,021.81     31,826,372.11         34,021,203.50        6,661,190.4222、 应交税费:
                                                                          单位:元 币种:人民币
              项目                                期末数                                 期初数
    增值税                                                     748,646.95                             380,577.25
    营业税                                                     640,206.51                             934,188.32
    企业所得税                                            11,729,774.76                          25,939,509.28
    个人所得税                                                 171,989.87                             761,236.49
    城市维护建设税                                              28,568.47                              68,697.88
    房产税                                                      36,159.24                              57,424.80
    土地使用税                                                  39,810.00                              39,810.00
    教育费附加                                                  71,666.02                              69,253.76
    河道管理费                                                  14,047.03                              13,012.98
    其他                                                       215,066.71                              13,344.86长发集团长江投资实业股份有限公司 2012 年半年度报告
              合计                                     13,695,935.56                       28,277,055.6223、 其他应付款:(1) 其他应付款情况
                                                                          单位:元 币种:人民币
              项目                                期末数                              期初数
    1 年以内                                              44,057,488.59                       42,359,565.11
    1-2 年                                                     901,321.07                         9,161,279.74
    2-3 年                                                    4,894,369.06                    21,571,335.14
    3 年以上                                              27,496,738.14                           7,079,580.91
              合计                                     77,349,916.86                       80,171,760.90(2) 本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
    本报告期其他应付款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。(3) 账龄超过 1 年的大额其他应付款情况的说明
    单位名称                          期末余额            未偿还原因
    上海嘉翔工业开发有限公司          19,790,000.00       尚未结算
    浙江中成建工集团有限公司          2,836,840.00        尚未结算
    上海华旭微电子有限公司            1,987,626.70        尚未结算
    上海怡标电镀有限公司              1,076,357.22        尚未结算
    和光货运代理中国上海分公司        1,100,000.00        尚未结算(4) 对于金额较大的其他应付款,应说明内容
    单位名称                          期末余额            性质或内容
    上海嘉翔工业开发有限公司          19,790,000.00       未结算款项
    上海东方电视购物有限公司          6,533,860.89        未结算款项
    浙江中成建工集团有限公司          2,836,840.00        未结算款项
    好享购物有限公司                  2,046,945.51        未结算款项
    上海华旭微电子有限公司            1,987,626.70        未结算款项
    NNR JP                            1,102,577.58        未结算款项
    上海怡标电镀有限公司              1,076,626.70        未结算款项
    和光货运代理中国上海分公司        1,100,000.00        未结算款项24、 1 年内到期的非流动负债:(1) 1 年内到期的非流动负债情况
                                                                          单位:元 币种:人民币
              项目                                期末数                              期初数
    1 年内到期的长期借款                                 134,700,000.00                      134,700,000.00长发集团长江投资实业股份有限公司 2012 年半年度报告
    1 年内到期的长期应付款                                          132,960.00                            132,960.00
                合计                                        134,832,960.00                       134,832,960.00(2) 1 年内到期的长期借款1) 1 年内到期的长期借款
                                                                              单位:元 币种:人民币
                项目                                  期末数                                 期初数
    抵押借款                                                     20,000,000.00                         20,000,000.00
    保证借款                                                   114,700,000.00                       114,700,000.00
                合计                                        134,700,000.00                       134,700,000.002) 金额前五名的 1 年内到期的长期借款
                                                                              单位:元 币种:人民币
                          借款起    借款终止                                       期末数             期初数
      贷款单位                                         币种       利率(%)
                            始日        日                                        本币金额            本币金额
    中 国 农 业 银行 股 份   2009 年
                                    2012 年
    有 限 公 司 上海 闸 北   12 月 8                 人民币             5.7600      54,700,000.00      54,700,000.00
                                    12 月 7 日
    支行                     日
    中 国 农 业 银行 股 份   2011 年
                                    2012 年
    有 限 公 司 上海 闸 北   1 月 17                 人民币             5.7600      20,000,000.00      20,000,000.00
                                    12 月 7 日
    支行                     日
    中 国 农 业 银行 股 份   2011 年
                                    2012 年
    有 限 公 司 上海 闸 北   2 月 18                 人民币             5.7600      40,000,000.00      40,000,000.00
                                    12 月 7 日
    支行                     日
                          2009 年   2012 年交 通 银 行 股份 有 限
                          6 月 30   12 月 29      人民币             5.9850      20,000,000.00      20,000,000.00公司上海市分行
                          日        日
         合计                /             /            /             /         134,700,000.00   134,700,000.00(3) 1 年内到期的长期应付款
                                                                              单位:元 币种:人民币
          借款单位                  期限              初始金额                期末余额           借款条件
    美联信金融租赁有限公司                                 132,960.00              132,960.00   信用25、 长期借款:(1) 长期借款分类
                                                                              单位:元 币种:人民币
                项目                                  期末数                                 期初数
    抵押借款                                                     20,000,000.00                         20,000,000.00
    保证借款                                                     10,000,000.00
                合计                                          30,000,000.00                         20,000,000.00长发集团长江投资实业股份有限公司 2012 年半年度报告(2) 金额前五名的长期借款
                                                                              单位:元 币种:人民币
                     借款起始     借款终止                                             期末数             期初数
    贷款单位                                        币种       利率(%)
                       日           日                                               本币金额            本币金额
    交通银行股份有      2009 年 6    2013 年 12
                                                 人民币                5.9850       20,000,000.00   20,000,000.00
    限公司上海分行      月 30 日     月 29 日
    上海农村商业银      2012 年 6    2013 年 12
                                                 人民币                6.4000        2,500,000.00
    行浦东分行          月 29 日     月 10 日
    上海农村商业银      2012 年 6    2014 年 6
                                                 人民币                6.4000        2,500,000.00
    行浦东分行          月 29 日     月 10 日
    上海农村商业银      2012 年 6    2014 年 12
                                                 人民币                6.4000        2,500,000.00
    行浦东分行          月 29 日     月 10 日
    上海农村商业银      2012 年 6    2015 年 6
                                                 人民币                6.4000        2,500,000.00
    行浦东分行          月 29 日     月 26 日
       合计              /               /            /                  /          30,000,000.00   20,000,000.0026、 长期应付款:(1) 金额前五名长期应付款情况
                                                                              单位:元 币种:人民币
              单位                       期限              初始金额          利率(%) 应计利息            期末余额
    新型数字探空仪生产线改造                                                                                 3,146,200.00
    上海仪表劳动人事学会                                                                                       634,210.00
    应付融资租赁款                  2008.2.5-2015.6.5          664,800.00                                       98,740.00(2) 长期应付款中的应付融资租赁款明细
                                                                                               单位:元
                                             期末数                                      期初数
           单位
                                  外币                人民币                 外币               人民币
    美联信金融租赁有限公司                                    98,740.00                                161,270.0027、 专项应付款:
                                                                              单位:元 币种:人民币
          项目                  期初数          本期增加       本期减少               期末数              备注说明
    城市物流配送体系            4,500,000.00                     4,500,000.00
          合计               4,500,000.00                     4,500,000.00                                    /注:上海市发改委于 2009 年 12 月 16 日下拨公司控股子公司上海陆上货运交易中心有限公司关于"上海市城市配送物流体系的建设和实施"项目的发展引导金 150 万;普陀区发改委于2009 年 7 月 23 日下拨该项目发展引导金 300 万,用于该项目的建设和实施。该项目于报告期完工结转,该项补贴转入其他非流动负债。28、 其他非流动负债:
                                                                              单位:元 币种:人民币长发集团长江投资实业股份有限公司 2012 年半年度报告
                   项目                                期末账面余额                   期初账面余额
    高配置公交车更新补贴(注 1)                                   3,365,312.89                   3,695,312.89
    陆交中心信息平台项目补贴(注 2)                               7,614,285.83                   7,700,000.09
    气象仪器专项补贴(注 3)                                         666,352.92                     666,352.92
    城市物流配送体系项目补贴(注 4)                               4,000,000.00
                   合计                                        15,645,951.64                  12,061,665.90注 1:高配置公交车更新补贴系公司下属子公司上海盛发客运服务有限公司取得营运车的更新补贴,公司根据营运车辆营运期间分摊,本期分摊 330,000.00 元。注 2:陆交中心信息平台项目补贴系公司下属子公司上海陆上货运交易中心有限公司取得陆交中心项目投资补贴 800 万元,2010 年项目工程完工结转,该项补贴转入其他非流动负债,公司根据陆交中心信息平台项目可使用年限分摊,本期分摊 85,714.26 元。注 3:海洋船舶自动气象站项目补贴系下属子公司上海气象仪器厂有限公司于 2011 年 7 月22 日取得的用于固定资产建设及必要软件购置补贴。注 4:城市物流配送体系项目补贴系公司下属子公司上海陆上货运交易中心有限公司取得的关于"上海市城市配送物流体系的建设和实施"的项目发展引导金。该项目已于报告期完工结转,本期结转研发费 500,000.00 元。29、 股本:
                                                                          单位:元 币种:人民币
                                                         本次变动增减(+、-)
                     期初数             发行                  公积金                                 期末数
                                                  送股                  其他          小计
                                        新股                  转股
    股份总数          307,400,000.00                                                              307,400,000.0030、 专项储备:
    项     目                 年初余额                本期提取数              本期使用数 期末余额
    安全生产费                349,762.88              33,647.99                             383,410.87
    合计                      349,762.88              33,647.99                             383,410.87注:根据财政部颁布的财企[2006]478 号《高危行业企业安全生产费用财务管理暂行办法》的通知,公司下属子公司从事客运行业的按收入的 0.5%、从事道路货物运输的按收入的 1%计提安全生产费。31、 资本公积:
                                                                          单位:元 币种:人民币
            项目                     期初数              本期增加          本期减少            期末数
    资本溢价(股本溢价)            280,286,289.66                                              280,286,289.66
    其他资本公积                     41,408,798.17                                               41,408,798.17
            合计                 321,695,087.83                                              321,695,087.8332、 盈余公积:
                                                                          单位:元 币种:人民币
       项目                    期初数               本期增加             本期减少             期末数长发集团长江投资实业股份有限公司 2012 年半年度报告
    法定盈余公积              25,239,823.56                                                     25,239,823.56
         合计              25,239,823.56                                                     25,239,823.5633、 未分配利润:
                                                                        单位:元 币种:人民币
                   项目                                 金额                   提取或分配比例(%)
    调整前 上年末未分配利润                                 65,442,802.52                  /
    调整后 年初未分配利润                                   65,442,802.52                  /
    加:本期归属于母公司所有者的净利润                      16,724,045.22                  /
        应付普通股股利                                   18,444,000.00
    期末未分配利润                                          63,722,847.74                  /34、 营业收入和营业成本:(1) 营业收入、营业成本
                                                                        单位:元 币种:人民币
                项目                          本期发生额                           上期发生额
    主营业务收入                                          487,387,876.55                    490,485,648.27
    其他业务收入                                            3,404,918.19                         3,507,026.63
    营业成本                                              403,836,803.64                    419,793,883.64(2) 主营业务(分行业)
                                                                        单位:元 币种:人民币
                                   本期发生额                                   上期发生额
      行业名称
                          营业收入             营业成本               营业收入              营业成本
    物流业                   400,179,075.66      345,262,542.90          418,627,667.54     372,055,386.82
    工   业                   59,994,892.32          33,893,889.57         44,339,872.67        26,829,423.09
    房地产开发                10,434,750.00          11,420,102.21         15,958,395.00        13,813,041.37
    旅游饮食服务业             6,702,627.79           2,572,461.11          6,983,924.00         2,157,341.74
    租赁及物业                 5,324,767.54           3,272,109.42          3,799,844.58         1,332,265.99
    商业                       4,747,863.24           4,707,478.64
    劳务收入                            0.00                  0.00           299,236.63
    工程结算                       3,900.00               3,767.01           476,707.85           460,452.11
         合计             487,387,876.55      401,132,350.86          490,485,648.27        416,647,911.12(3) 公司前五名客户的营业收入情况
                                                                        单位:元 币种:人民币
             客户名称                        营业收入                   占公司全部营业收入的比例(%)
    第一名                                               52,353,150.93                                 10.67
    第二名                                               35,925,726.27                                    7.32
    第三名                                               20,217,826.93                                    4.12
    第四名                                               18,062,166.44                                    3.68
    第五名                                               17,896,400.00                                    3.65长发集团长江投资实业股份有限公司 2012 年半年度报告
              合计                                   144,455,270.57                                29.4435、 营业税金及附加:
                                                                       单位:元 币种:人民币
          项目                   本期发生额                 上期发生额                 计缴标准
    营业税                                 952,646.49               6,928,126.99
    城市维护建设税                         187,983.31                    309,922.86
    教育费附加                             416,481.96                    451,038.15
    其他                                   604,482.04               2,728,070.53
          合计                        2,161,593.80              10,417,158.53              /36、 销售费用
                                                                       单位:元 币种:人民币
              项目                            本期发生额                           上期发生额
    工资及工资附加                                          3,530,849.70                     5,843,090.95
    办公费                                                    361,963.52                          333,226.52
    修理费                                                    136,211.52                          114,712.90
    差旅费                                                    567,027.20                          728,978.77
    业务招待费                                                191,928.86                          235,805.40
    车队费用(修理费、燃料费)                              4,578,275.90                     1,997,000.74
    物业管理费                                                215,854.08                          441,664.56
    折旧费                                                    308,749.69                          325,660.68
    租赁费                                                  2,474,279.12                     2,277,241.72
    保险费                                                    631,966.84                          700,132.81
    水电费                                                    266,141.25                          281,803.06
    其他                                                    3,829,228.01                     4,812,582.34
              合计                                      17,092,475.69                    18,091,900.4537、 管理费用
                                                                       单位:元 币种:人民币
              项目                            本期发生额                           上期发生额
    工资及工资附加                                         18,463,651.62                    16,426,827.25
    办公费                                                    728,309.22                     1,235,144.81
    修理费                                                    151,075.78                          227,930.01
    差旅费                                                  1,119,676.33                          678,584.72
    业务招待费                                              2,213,944.73                     2,106,657.60
    会务费                                                    199,214.00                          123,754.50
    车队费用(修理费、燃料费)                              1,398,909.24                     1,282,813.00
    物业管理费                                                821,646.24                          465,202.19
    折旧费                                                  2,684,051.04                      4,118,698.88
    无形资产摊销                                              473,017.74                          473,017.74
    税金                                                      481,582.61                          365,892.72长发集团长江投资实业股份有限公司 2012 年半年度报告
    审计评估中介费                                            856,535.84                         1,341,444.88
    租赁费                                                  3,449,546.79                         2,427,396.02
    保险费                                                    171,753.95                           428,538.86
    咨询服务费                                                906,991.22                         1,335,764.50
    研发费用                                                8,724,379.55                           868,717.37
    其他                                                   15,753,496.53                        14,214,253.28
              合计                                      58,597,782.43                        48,120,638.3338、 财务费用
                                                                     单位:元 币种:人民币
              项目                            本期发生额                               上期发生额
    利息支出                                                6,147,980.54                        13,511,472.81
    利息收入                                               -17,276,167.00                       -24,416,252.10
    汇兑损失                                                 -535,649.65                           170,192.78
    其他                                                      233,930.88                           149,912.76
              合计                                      -11,429,905.23                       -10,584,673.7539、 投资收益:(1) 投资收益明细情况
                                                                     单位:元 币种:人民币
                                                                  本期发生额               上期发生额
    权益法核算的长期股权投资收益                                            -376,989.52           -282,992.94
    处置长期股权投资产生的投资收益                                      2,434,853.81            12,282,138.76
                           合计                                      2,057,864.29            11,999,145.8240、 资产减值损失:
                                                                     单位:元 币种:人民币
                  项目                               本期发生额                         上期发生额
    一、坏账损失                                               1,573,763.65                         -64,335.80
    二、存货跌价损失                                           3,878,131.14三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他长发集团长江投资实业股份有限公司 2012 年半年度报告
                   合计                                   5,451,894.79                       -64,335.8041、 营业外收入:(1) 营业外收入情况
                                                                     单位:元 币种:人民币
                                                                                  计入当期非经常性损益
            项目                   本期发生额               上期发生额
                                                                                          的金额
    非流动资产处置利得合计                   957,482.45                  30,335.12                957,482.45
    其中:固定资产处置利得                   957,482.45                  30,335.12                957,482.45
    政府补助                                6,436,594.26            3,652,020.09                 6,436,594.26
    违约金、罚款收入                         184,448.73                 465,938.56                184,448.73
    其他                                  10,393,986.52                  31,896.30              10,393,986.52
            合计                        17,972,511.96            4,180,190.07                17,972,511.96(2) 政府补助明细
                                                                     单位:元 币种:人民币
            项目                本期发生额              上期发生额                    说明
    形成资产的政府补助                    85,714.26                           注1
    与收益相关的政府补助                 500,000.00                           注2
    更新改造政府补助                     330,000.00                           注3
    增值税返回                                                3,193,410.09
    财政扶持金                         5,520,880.00             458,610.00    注4
            合计                    6,436,594.26           3,652,020.09                /注 1:形成资产的政府补助 8.57 万元。该政府补助为 2009 年中央财政、上海市财政、普陀区财政给予子公司上海陆上货运交易中心有限公司建设项目的专项补贴,金额为 800 万元。2010 年陆交中心建设项目完工结转后,该项目补贴转入其他非流动负债。按企业会计准则的相关规定,公司将该补贴按项目可使用年限分摊计入营业外收入。2010 年度分摊 13 万元,2011 年度分摊 17 万,2012 年度分摊 8.57万元。注 2:与收益相关的政府补助 50.00 万元。该政府补助为 2009 年上海市发改委、普陀区发改委给予子公司上海陆上货运交易中心有心公司建设和实施项目的专项补贴,金额为 450 万元。报告期建设和实施项目完工结转,该项目补贴转入其他非流动负债。按企业会计准则的相关规定,其中与收益相关的补贴 50.00 万元计入营业外收入。注 3:更新改造政府补助 33.00 万元。该政府补助为下属子公司上海盛发客运服务有限公司取得营运车的更新补贴,公司根据营运车辆营运期间分摊,本期分摊 33.00 万元。注 4:财政扶持金 552.09 万元。该扶持金为各区政府给予相关企业的财政扶持金。2012 年子公司上海西乐路工程管理有限公司获得 398.10 万;子公司上海西铁长发国际货运有限公司获得 93.80 万;子公司上海盛发客运服务有限公司获得 7.20 万;子公司上海仪电科技有限公司获得 15 万;子公司上海长发货运有限公司获得 3.20 万;子公司上海长望气象科技有限公司获得 34.79 万。长发集团长江投资实业股份有限公司 2012 年半年度报告注 5:营业外收入-其他项目中报告期获得光大银行诉讼案返还款 1,038.93 万元。详见重大诉讼仲裁事项。42、 营业外支出:
                                                                        单位:元 币种:人民币
                                                                                     计入当期非经常性损益
           项目                    本期发生额                   上期发生额
                                                                                             的金额
    非流动资产处置损失合计                        247.86                      891.97                    247.86
    其中:固定资产处置损失                        247.86                      891.97                    247.86
    罚款和赔偿款支出                                                         3,495.75
    其他                                       19,045.46                    19,924.86                19,045.46
           合计                             19,293.32                    24,312.58                19,293.3243、 所得税费用:
                                                                        单位:元 币种:人民币
                   项目                              本期发生额                      上期发生额
    按税法及相关规定计算的当期所得税                       13,151,949.63                        5,775,834.15
                   合计                                 13,151,949.63                        5,775,834.1544、 基本每股收益和稀释每股收益的计算过程:(1) 基本每股收益基本每股收益=P0÷SS= S0+S1+Si×Mi÷M0-Sj×Mj÷M0-Sk其中:P0 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S 为发行在外的普通股加权平均数;S0 为期初股份总数;S1 为报告期因公积金转增股本或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股份数;Sj 为报告期因回购等减少股份数;Sk 为报告期缩股数;M0 报告期月份数;Mi 为增加股份次月起至报告期期末的累计月数;Mj 为减少股份次月起至报告期期末的累计月数。(2) 稀释每股收益
    稀释每股收益=P1/(S0+S1+Si×Mi÷M0-Sj×Mj÷M0-Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)
    其中,P1 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。(3) 基本每股收益计算过程
    计算项目                                             本期金额              上期金额
    本年净利润 P0                                        16,724,045.22         13,558,777.94
    非经常性损益                                         14,391,219.93         12,852,166.96长发集团长江投资实业股份有限公司 2012 年半年度报告
    扣除非损后的净利润 P0                                2,332,825.29        706,610.98
    年初股份总数 S0                                      307,400,000.00      307,400,000.00公积金转增股本或股票股利分配等增加股份数 S1发行新股新增股份数 Si发行新股次月起至报告年末累计月份 Mi报告期月份数 M0报告期减少股份数 Sj减少股份次月起至报告年末累计月份 Mj报告期月份数 M0
    期末加权平均股份数                                   307,400,000.00      307,400,000.00
    加权平均每股收益                                     0.0544              0.0441
    扣除非损后加权平均每股收益                           0.0076              0.002345、 现金流量表项目注释:(1) 收到的其他与经营活动有关的现金
                                                                      单位:元 币种:人民币
                       项目                                                 金额
    企业间往来                                                                               73,246,062.79
    专项补贴、补助款                                                                          5,520,880.00
    利息收入                                                                                  5,152,567.00
    营业外收入                                                                               10,578,435.25
                       合计                                                               94,497,945.04(2) 支付的其他与经营活动有关的现金
                                                                      单位:元 币种:人民币
                       项目                                                 金额
    企业间往来                                                                               41,769,568.12
    费用支出                                                                                 32,216,387.43
    营业外支出                                                                                   19,045.46
    其他                                                                                       233,930.88
                       合计                                                               74,238,931.89(3) 收到的其他与投资活动有关的现金
                                                                      单位:元 币种:人民币
                       项目                                                 金额长发集团长江投资实业股份有限公司 2012 年半年度报告
    银行短期保本理财产品到期收回现金                                             46,000,000.00
                       合计                                                   46,000,000.00(4) 支付的其他与投资活动有关的现金
                                                             单位:元 币种:人民币
                       项目                                          金额
    支付上海西北物流园区有限公司受让股权款                                       10,070,716.10
                       合计                                                   10,070,716.1046、 现金流量表补充资料:(1) 现金流量表补充资料
                                                             单位:元 币种:人民币
                    补充资料                         本期金额               上期金额1.将净利润调节为经营活动现金流量:
    净利润                                                21,941,282.92          18,597,292.66
    加:资产减值准备                                       5,451,894.79              -64,335.80固定资产折旧、油气资产折耗、生产性生物资产
                                                        9,509,472.06           9,388,741.94折旧
    无形资产摊销                                             477,476.46             473,017.74
    长期待摊费用摊销                                         572,644.31             370,810.65处置固定资产、无形资产和其他长期资产的损失
                                                         -957,482.45              -29,443.15(收益以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                         247.86公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                         5,612,330.89          13,681,665.59
    投资损失(收益以“-”号填列)                         -2,057,864.29         -11,999,145.82递延所得税资产减少(增加以“-”号填列)递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                       9,922,834.76          11,292,399.77
    经营性应收项目的减少(增加以“-”号填列)            -10,177,739.14        176,074,879.29
    经营性应付项目的增加(减少以“-”号填列)            -30,235,829.33         -18,094,614.06
    其他                                                      49,064.03                 55,197.63
    经营活动产生的现金流量净额                            10,108,332.87         199,746,466.442.不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券融资租入固定资产3.现金及现金等价物净变动情况:
    现金的期末余额                                       349,655,991.54         237,595,849.51
    减:现金的期初余额                                   317,727,321.44         168,873,707.96加:现金等价物的期末余额减:现金等价物的期初余额长发集团长江投资实业股份有限公司 2012 年半年度报告
    现金及现金等价物净增加额                               31,928,670.10             68,722,141.55(2) 本期取得或处置子公司及其他营业单位的相关信息
                                                               单位:元 币种:人民币
                               项目                              本期发生额       上期发生额一、取得子公司及其他营业单位的有关信息:1.取得子公司及其他营业单位的价格2.取得子公司及其他营业单位支付的现金和现金等价物
    减:子公司及其他营业单位持有的现金和现金等价物3.取得子公司及其他营业单位支付的现金净额4.取得子公司的净资产
    流动资产
    非流动资产
    流动负债
    非流动负债二、处置子公司及其他营业单位的有关信息:
    1.处置子公司及其他营业单位的价格                               10,241,000.00    39,680,000.00
    2.处置子公司及其他营业单位收到的现金和现金等价物               10,118,100.00    39,680,000.00
    减:子公司及其他营业单位持有的现金和现金等价物                 612,895.86    14,834,488.75
    3.处置子公司及其他营业单位收到的现金净额                        9,505,204.14    24,845,511.25
    4.处置子公司的净资产                                           10,976,065.98    32,567,892.13
    流动资产                                                       836,186.20    14,931,523.11
    非流动资产                                                  11,276,262.93    17,972,359.05
    流动负债                                                     1,136,383.15       335,990.03
    非流动负债(3) 现金和现金等价物的构成
                                                               单位:元 币种:人民币
                       项目                           期末数                     期初数
    一、现金                                              349,655,991.54            317,727,321.44
    其中:库存现金                                           401,030.30                 550,221.50
        可随时用于支付的银行存款                       337,054,961.24            314,107,099.94
        可随时用于支付的其他货币资金                    12,200,000.00              3,070,000.00
        可用于支付的存放中央银行款项
        存放同业款项
        拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                          349,655,991.54            317,727,321.44(七) 关联方及关联交易长发集团长江投资实业股份有限公司 2012 年半年度报告1、 本企业的母公司情况
                                                                          单位:万元 币种:人民币
                                                              母公司对    母公司对       本企
    母公
               企业   注册     法人     业务                  本企业的    本企业的       业最    组织机构
    司名                                          注册资本
               类型   地       代表     性质                  持股比例    表决权比       终控      代码
    称
                                                                (%)         例(%)        制方
                                       实 业
    长 江                上海
                                       投资,
    经 济                市浦                                                              上 海
                                       国 内
    联 合                东新                                                              国 有
                                       贸易,
    发 展     股 份      区世     王 亚                                                    资 产
                                       物 业 64,763.00            38.61        38.61             13221713X
    (集团)    公司       纪大     奇                                                       经 营
                                       管理,
    股 份                道                                                                有 限
                                       房 地
    有 限                1500                                                              公司
                                       产 开
    公司                 号
                                       发等2、 本企业的子公司情况
                                                                          单位:万元 币种:人民币
    子公司         企业类                法人代        业务性                持股比      表决权    组织机构
                             注册地                           注册资本
    全称           型                    表            质                  例(%)       比例(%)     代码
    上 海    陆
                             上海普
    上 货    运
                有 限 责     陀区金              新 型 物
    交 易    中                           居亮                   26,000.00      72.85       72.85   778094087
                任公司       迎 路               流
    心 有    限
                             718 号公司
                             上海浦上 海 长
                             东世纪
    发 国 际       有 限 责                         货 运 代
                             大 道     奚政                    3,000.00      96.67       96.67   132278258
    货 运 有       任公司                           理
                             1500 号限公司
                             901C 室
    上 海    西                 上海市
    铁 长    发                 虹口区
                中 外 合                         货 运 代     140.00 万
    国 际    货                 黄浦路    奚政                                  51.00       51.00   710936372
                资                               理               美元
    运 有    限                 99 号
    公司                        901 室
                             上海市上 海 长
                             长宁区
    发 物 流       有 限 责                         货 运 代
                             虹桥路    奚政                    1,000.00      52.00       52.00   772855092
    有 限 公       任公司                           理
                             2545 弄司
                             57 号
    上 海 长                    上海市
                有 限 责                         货 运 代
    发 联 合                    浦东新    奚政                       50.00     100.00      100.00   134538746
                任公司                           理
    货 运 代                    区祝桥长发集团长江投资实业股份有限公司 2012 年半年度报告
    理 有 限                  镇金闻
    公司                      路 58 号
                           -1
    上 海 长                  上海广
    发 货 运       有 限 责   灵西路               货 运 代
                                      奚政                  1,500.00   100.00   100.00   778051896
    有 限 公       任公司     390 号               理
    司                        102 室
                           上海浦上 海 长
                           东新区
    望 气 象       有 限 责
                           民秋路     朱仁侠    制造业      2,940.00    75.00    75.00   133215275
    科 技 有       任公司
                           669 号 6限公司
                           幢
                           浦东新上 海 气
                           区新金
    象 仪 器       有 限 责
                           桥 路      朱仁侠    制造业       500.00    100.00   100.00   133030748
    厂 有 限       任公司
                           1299 号公司
                           6楼
    上   海   西              浦东新
    乐   路   工              区康桥
                有 限 责                        工 程 施
    程   管   理              东路 1     朱仁侠               17,460.00    79.38    79.38   667802503
                任公司                          工
    有   限   公              号 3 号
    司                        楼2层
    上 海 仪                  上海市
    电 科 技       有 限 责   闵行区               租 赁 服
                                      朱联                  5,000.00   100.00   100.00   132743244
    有 限 公       任公司     光华路               务
    司                        888 号上 海 盛
                           上海车
    发 客 运       有 限 责                        客 运 服
                           站北路     李丽                   300.00     54.00    54.00   630369494
    服 务 有       任公司                          务
                           501 号限公司
                           上海市
    上 海 长                  闵行区
    利 资 产       有 限 责   光华路               投 资 咨
                                      海乐                  5,000.00   100.00   100.00   772410878
    经 营 有       任公司     888 号               询
    限公司                    13 幢
                           302 室
                           上海市
    上 海 世                  嘉定区
    纪 长 祥       有 限 责   南翔镇               房 地 产
                                      刘必正                1,000.00    58.50    58.50   781146079
    置 业 有       任公司     沪宜公               开发
    限公司                    路 1255
                           号3、 本企业的合营和联营企业的情况长发集团长江投资实业股份有限公司 2012 年半年度报告
                                                                       单位:万元 币种:人民币
                                                                                  本企业
    被投资                                                               本企业     在被投
             企业类                 法人代      业务性                                       组织机构
    单位名                注册地                            注册资本     持股比     资单位
               型                     表          质                                           代码
    称                                                                 例(%)      表决权
                                                                                  比例(%)一、合营企业
    上海易                上海市
    陆创物      有限责    普陀区                  货运代
                                   罗会选                   700.00        71.43      50.00   697212416
    流服务      任公司    金迈路                  理
    有限公                65 号二、联营企业
                       上海市
                       黄浦区
    上海新                董家渡
    玻电子      中外合    路 175 号                          210.00 万
                                   朱仁侠      制造业                     61.21      33.33   607201415
    有限公      作        宝石楼                                 美元
    司                    1-2 层部
                       分、3-4
                       层
    上海恒                上海市
    新电源      有限责    石龙路
                                   陆韵琦      制造业        50.00        34.00      34.00   13463069X
    有限公      任公司    345 弄 23
    司                    号
    上海浦                上海市
    东新区                浦东新
    长江鼎      有限责    区上丰                  金融企
                                   海乐                   10,000.00       30.00      30.00   593156894
    立小额      任公司    路 977 号               业
    贷款有                1幢B座
    限公司                618 室
                       上海市
    上海   市
                       浦东新
    张东   路
             有限责    区书院                  工程施
    工程   管                         朱仁侠                  1,000.00       35.00      35.00   585246611
             任公司    镇船山                  工
    理有   限
                       街 78 号公司
                       280 室
                                                                       单位:万元 币种:人民币
    被投资单位名                                        期末净资产总     本期营业收入
                 期末资产总额      期末负债总额                                         本期净利润
    称                                                  额               总额一、合营企业上海易陆创物
                         493.28             123.63         369.65           431.69               -12.99流服务有限公二、联营企业长发集团长江投资实业股份有限公司 2012 年半年度报告上海新玻电子
                            16.00        1,000.04           -984.04                                  -0.08有限公司上海恒新电源
                            74.16           13.99               60.17          86.82                 -3.21有限公司上海浦东新区
    长江鼎立小额          9,923.46             14.19          9,909.27            60.56                -90.73贷款有限公司上海市张东路
    工程管理有限          1,000.02              0.02          1,000.00公司4、 本企业的其他关联方情况
        其他关联方名称                  其他关联方与本公司关系                   组织机构代码
    苏州长江大都会发展有限公司         集团兄弟公司                         7945886185、 关联交易情况(1) 采购商品/接受劳务情况表
                                                                        单位:元 币种:人民币
                                                        本期发生额                     上期发生额
                               关联交易定
                关联交易内                                       占同类交易                   占同类交
    关联方                      价方式及决
                    容                              金额         金额的比例       金额        易金额的
                                 策程序
                                                                   (%)                      比例(%)上海恒新电
                采购原材料     市场价             802,598.28                    778,871.75源有限公司上海易陆创
    物流服务有     支付运费       市场价         3,185,487.78                     2,447,063.40限公司出售商品/提供劳务情况表
                                                                        单位:元 币种:人民币
                                                        本期发生额                     上期发生额
                 关联交易      关联交易定
                                                                 占同类交易                   占同类交易
    关联方                      价方式及决
                                                    金额         金额的比例       金额        金额的比例
                   内容          策程序
                                                                   (%)                        (%)上海易陆创
                提供信息服
    物流服务有                    市场价             339,622.62
                务限公司上海易陆创
                提供物业管
    物流服务有                    市场价                8,856.00
                理限公司苏州长江大
                               银行同期基
    都会发展有     资金占用                      1,702,500.00
                               准利率限公司长发集团长江投资实业股份有限公司 2012 年半年度报告(2) 关联租赁情况公司出租情况表:
                                                                      单位:元 币种:人民币
                               租赁资产种      租赁起始        租赁终止      租赁收益     年度确认的租
    出租方名称     承租方名称
                                   类            日              日          定价依据         赁收益
    上海陆上货     上海易陆创
                                              2012 年 1 月    2012 年 6 月
    运交易中心     物流服务有     房屋及平台                                    市场价           306,132.00
                                              1日             30 日
    有限公司       限公司(3) 关联担保情况
                                                                      单位:元 币种:人民币
                                                                                         是否履行
       担保方                 被担保方             担保金额             担保期限
                                                                                           完毕
    长江经济联合发展(集     长发集团长江投资                         2012 年 1 月 20 日~
                                                   1,568,910.58                          否
    团)股份有限公司         实业股份有限公司                         2012 年 7 月 20 日
    长江经济联合发展(集     长发集团长江投资                         2012 年 3 月 1 日~
                                                   1,532,508.31                          否
    团)股份有限公司         实业股份有限公司                         2012 年 8 月 17 日
    长江经济联合发展(集     长发集团长江投资                         2012 年 3 月 14 日~
                                                   2,305,959.91                          否
    团)股份有限公司         实业股份有限公司                         2012 年 8 月 16 日
    长江经济联合发展(集     长发集团长江投资                         2012 年 3 月 22 日~
                                                     569,547.98                          否
    团)股份有限公司         实业股份有限公司                         2012 年 8 月 15 日
    长江经济联合发展(集     长发集团长江投资                         2012 年 4 月 28 日~
                                                   3,017,144.84                          否
    团)股份有限公司         实业股份有限公司                         2012 年 8 月 14 日
    长江经济联合发展(集     长发集团长江投资                         2012 年 5 月 22 日~
                                                     320,023.73                          否
    团)股份有限公司         实业股份有限公司                         2012 年 8 月 14 日
    长江经济联合发展(集     长发集团长江投资                         2012 年 5 月 24 日~
                                                     233,673.96                          否
    团)股份有限公司         实业股份有限公司                         2012 年 8 月 14 日
    长江经济联合发展(集     长发集团长江投资                         2012 年 5 月 25 日~
                                                     654,326.41                          否
    团)股份有限公司         实业股份有限公司                         2012 年 8 月 14 日
    长江经济联合发展(集     长发集团长江投资                         2012 年 5 月 30 日~
                                                     614,538.13                          否
    团)股份有限公司         实业股份有限公司                         2012 年 8 月 15 日
    长江经济联合发展(集     长发集团长江投资                         2012 年 6 月 20 日~
                                                   3,321,967.43                          否
    团)股份有限公司         实业股份有限公司                         2012 年 8 月 14 日
    长江经济联合发展(集     长发集团长江投资                         2012 年 6 月 20 日~
                                                  50,000,000.00                          否
    团)股份有限公司         实业股份有限公司                         2013 年 6 月 19 日
    长发集团长江投资实       上海西乐路工程管                         2009 年 12 月 8 日~
                                                  54,700,000.00                          否
    业股份有限公司           理有限公司                               2012 年 12 月 7 日
    长发集团长江投资实       上海西乐路工程管                         2011 年 1 月 17 日~
                                                  20,000,000.00                          否
    业股份有限公司           理有限公司                               2012 年 12 月 7 日
    长发集团长江投资实       上海西乐路工程管                         2011 年 2 月 18 日~
                                                  40,000,000.00                          否
    业股份有限公司           理有限公司                               2012 年 12 月 7 日长发集团长江投资实业股份有限公司 2012 年半年度报告
    长发集团长江投资实       上海长望气象科技                         2012 年 6 月 29 日~
                                                  20,000,000.00                          否
    业股份有限公司           有限公司                                 2013 年 6 月 26 日
    长发集团长江投资实       上海长望气象科技                         2012 年 6 月 29 日~
                                                   2,500,000.00                          否
    业股份有限公司           有限公司                                 2012 年 12 月 10 日
    长发集团长江投资实       上海长望气象科技                         2012 年 6 月 29 日~
                                                   2,500,000.00                          否
    业股份有限公司           有限公司                                 2013 年 6 月 10 日
    长发集团长江投资实       上海长望气象科技                         2012 年 6 月 29 日~
                                                   2,500,000.00                          否
    业股份有限公司           有限公司                                 2013 年 12 月 10 日
    长发集团长江投资实       上海长望气象科技                         2012 年 6 月 29 日~
                                                   2,500,000.00                          否
    业股份有限公司           有限公司                                 2014 年 6 月 10 日
    长发集团长江投资实       上海长望气象科技                         2012 年 6 月 29 日~
                                                   2,500,000.00                          否
    业股份有限公司           有限公司                                 2014 年 12 月 10 日
    长发集团长江投资实       上海长望气象科技                         2012 年 6 月 29 日~
                                                   2,500,000.00                          否
    业股份有限公司           有限公司                                 2015 年 6 月 26 日其他关联担保事项:1)2011 年 9 月 22 日,公司五届九次董事会审议通过了公司控股子公司上海长发国际货运有限公司与中国南方航空股份有限公司签订开办整板销售运输业务,主要销售中国南方航空股份有限公司经营的上海至阿姆斯特丹的货运航班集装板运输国际货物。由公司为交通银行上海分行提供 260 万元的信用担保,交通银行上海分行为上海长发国际货运公司开立 260万元预付款保函,担保期限为 1 年。2)中航鑫港担保有限公司为公司子公司上海长发国际货运有限公司履行《货运销售代理协议》提供保证担保,承担最高担保额度为 300 万元人民币。公司五届十一次董事会于 2011年 11 月 28 日通过由公司向中航鑫港担保有限公司承担连带责任反担保,并签署反担保函,期限 3 年(自 2012 年 1 月 1 日起至 2014 年 12 月 31 日)。3)公司五届十一次董事会通过关于为公司子公司上海陆上交易中心有限公司提供物流配送业务担保的议案,为保证上海陆上交易中心有限公司与好享购物有限公司《省内物流配送项目合同书》履行过程中货款的安全,公司对上海陆上交易中心有限公司的债务承担连带保证责任,担保金额为 1,000 万元人民币,担保期限自 2012 年 1 月 1 日至 2012 年 12 月 31 日。6、 关联方应收应付款项上市公司应收关联方款项:
                                                                         单位:元 币种:人民币
                                                     期末                             期初
    项目名称            关联方
                                        账面余额            坏账准备       账面余额           坏账准备
                   苏州长江大都会
    预付账款                                                               20,000,000.00
                   发展有限公司上市公司应付关联方款项:
                                                                         单位:元 币种:人民币
        项目名称                    关联方                  期末账面余额              期初账面余额
                           上海易陆创物流服务有
    应付账款                                                          137,250.02
                           限公司
    应付账款                  上海恒新电源有限公司                    369,197.99                  290,158.00
              长发集团长江投资实业股份有限公司 2012 年半年度报告
              (八) 股份支付:
                无
              (九) 或有事项:
                     无
              (十) 承诺事项:
              1、 重大承诺事项
                                                      (1) 抵押事项
    借款金额(万元)            抵押期限                 抵押物类别            抵押物          抵押物账面价值(万元)
                                                                     金迎路 718 号、金迈
                                                      固定资产                                   24,907.70
                   2010 年 6 月 9 2013 年 12 月                      路 65、155 号房地产
    7000.00
                        日           29 日                           沪房地普字(2010)
                                                      无形资产                                    4,201.97
                                                                         第 002503 号
              (2) 其他承诺事项
                 1)2011 年 9 月 22 日,公司五届九次董事会审议通过了公司控股子公司上海长发国际货运
              有限公司与中国南方航空股份有限公司签订开办整板销售运输业务,主要销售中国南方航空
              股份有限公司经营的上海至阿姆斯特丹的货运航班集装板运输国际货物。由公司为交通银行
              上海分行提供 260 万元的信用担保,交通银行上海分行为上海长发国际货运公司开立 260
              万元预付款保函,担保期限为 1 年。
                 2)中航鑫港担保有限公司为公司子公司上海长发国际货运有限公司履行《货运销售代理协
              议》提供保证担保,承担最高担保额度为 300 万元人民币。公司五届十一次董事会于 2011
              年 11 月 28 日通过由公司向中航鑫港担保有限公司承担连带责任反担保,并签署反担保函,
              期限 3 年(自 2012 年 1 月 1 日起至 2014 年 12 月 31 日)。
                3)公司五届十一次董事会通过关于为公司子公司上海陆上交易中心有限公司提供物流配送
              业务担保的议案,为保证上海陆上交易中心有限公司与好享购物有限公司《省内物流配送项
              目合同书》履行过程中货款的安全,公司对上海陆上交易中心有限公司的债务承担连带保证
              责任,担保金额为 1,000 万元人民币,担保期限自 2012 年 1 月 1 日至 2012 年 12 月 31 日。
              (十一) 资产负债表日后事项:
              1、 其他资产负债表日后事项说明
              (1)根据2012年6月29日长江投资公司2012年第一次临时股东大会决议,公司于2012年7月2
              日出资12,000.00万元增资入股上海拱极东路工程管理有限公司。增资后该项目公司注册资本
              为15,000.00万元,本公司占该项目公司80%股份。截止至报告日,已完成工商变更登记。
              (2)根据2012年6月14日长江投资公司五届十八次董事会决议,公司于2012年7月2日出资
              2,250.00万元单方面对上海市张东路工程管理有限公司公司增资,增资完成后,该项目公司注
              册资本为3,250.00万元,本公司累计出资2,600.00万元,占注册资本的80%。截止至报告日,
              已完成工商变更登记。
              (3)2012年7月31日,公司变更2012年3月30日五届十六次董事会审议通过的公司控股子公
              司上海陆上货运交易中心有限公司因“56135信息平台”担保交易业务的需要向银行申请流
              动资金循环借款及担保事项的相关内容。撤销向上海银行南翔支行申请流动资金循环借款
              5000万元,改为向民生银行上海分行申请流动资金循环借款3000万元,其中1000万元为信用长发集团长江投资实业股份有限公司 2012 年半年度报告额度,2000万元由本公司提供担保,借款及担保期限为1年。(十二)其他重要事项:1、其他
    本公司全资子公司上海长利资产经营有限公司(以下简称“长利公司”)认购苏州长江大都会发展有限公司(以下简称“苏州大都会”)房产之事已按双方约定解除房产认购意向。5 月 16 日,苏州大都会已将收取的购房款 2000 万元及按银行同期贷款基准利率计算的资金占用期内的利息共计 2170.25 万元支付给长利公司。(内容详见 2012 年 5 月 12 日及 5 月 17日《上海证券报》公司公告)(十三)母公司财务报表主要项目注释1、 应收账款:(1) 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
    本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。2、 其他应收款:(1) 其他应收款按种类披露:
                                                                      单位:元 币种:人民币
                          期末数                                             期初数
    种         账面余额                 坏账准备                   账面余额                 坏账准备
    类                    比例                         比例                   比例                     比例
          金额                     金额                       金额                     金额
                       (%)                          (%)                    (%)                      (%)单项金额重大并单项计
    提    53,259,741.02   36.97   53,259,741.02    100.00     53,259,741.02   41.32   53,259,741.02    100.00坏账准备的其他应收账长发集团长江投资实业股份有限公司 2012 年半年度报告款按组合计提坏账准备的其他应收账款:账龄
          362,564.70    0.25        8,479.97        2.34      935,308.70     0.73      14,043.69     1.50组合关联
    方    86,587,739.98   60.10     432,938.69         0.50    70,829,371.92   54.95     354,146.86     0.50组合组合
       86,950,304.68   60.35     441,418.66         0.51    71,764,680.62   55.68     368,190.55     0.51小计单项金额虽不重大但单项计
        3,866,833.33    2.68    3,866,833.33    100.00       3,866,833.33    3.00    2,346,833.33   60.69提坏账准备的其他应收账款合
      144,076,879.03     /     57,567,993.01        /      128,891,254.97     /     55,974,764.90    /计单项金额重大并单项计提坏帐准备的其他应收账款长发集团长江投资实业股份有限公司 2012 年半年度报告
                                                                              单位:元 币种:人民币
    其他应收款内容            账面余额                坏账金额           计提比例(%)                    理由上海长凯信息技术
                            53,259,741.02            53,259,741.02                 100.00     预计无法收回有限公司
         合计               53,259,741.02            53,259,741.02             /                         /组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                              单位:元 币种:人民币
                                         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 年以内小计           214,406.00           59.14       1,072.03       727,150.00               77.74          3,635.75
    1至2年                                                                  10,000.00                1.07              500.00
    2至3年                   90,158.70          24.87       4,507.94       140,158.70               14.99          7,007.94
    3 年以上                 58,000.00          15.99       2,900.00        58,000.00                6.20          2,900.00
        合计            362,564.70          100.00       8,479.97       935,308.70              100.00         14,043.69期末单项金额虽不重大但单项计提坏账准备的其他应收账款
                                                                              单位:元 币种:人民币
       其他应收款内容                  账面余额         坏账准备              计提比例(%)                    计提理由
    上海鹰强电子科技有限公司             3,100,000.00      3,100,000.00                      100.00    逾期未收回
    重庆长发交通实业有限公司              608,500.00         608,500.00                      100.00    预计无法收回
    上海恒华实业有限公司                  158,333.33         158,333.33                      100.00    预计无法收回
               合计                   3,866,833.33      3,866,833.33                 /                          /(2) 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
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(3) 其他应收账款金额前五名单位情况
                                                                              单位:元 币种:人民币
                                          与本公司                                                            占其他应收账款
               单位名称                                         金额                     年限
                                            关系                                                              总额的比例(%)
    上海长凯信息技术有限公司                非关联方         53,259,741.02       3 年以上                                       36.96
    上海长发货运有限公司                    关联方           53,237,012.59       1 年以内,1-2 年                               36.95
    上海陆上货运交易中心有限公司            关联方           25,757,620.72       1 年以内                                       17.88
    上海盛发客运服务有限公司                关联方            4,200,000.00       1-2 年                                          2.92
    上海长发物流有限公司                    关联方            3,393,106.67       1 年以内                                        2.35
                 合计                          /         139,847,481.00                   /                                  97.06(4) 其他应收关联方款项情况
                                                                              单位:元 币种:人民币
                单位名称                     与本公司                  金额               占其他应收账款总额的长发集团长江投资实业股份有限公司 2012 年半年度报告
                                            关系                                  比例(%)
    上海长发货运有限公司                    关联方         53,237,012.59                       36.95
    上海陆上货运交易中心有限公司            关联方         25,757,620.72                       17.88
    上海盛发客运服务有限公司                关联方          4,200,000.00                        2.92
    上海长发物流有限公司                    关联方          3,393,106.67                        2.35
                 合计                         /         86,587,739.98                       60.103、 长期股权投资按成本法核算
                                                               单位:元 币种:人民币
                                                                             本
                                                                             期
    被                                                                                        在被投
                                                                        减   计   在被投
    投                                                                                        资单位
                                                                        值   提   资单位
    资      投资成本          期初余额        增减变动    期末余额                            表决权
                                                                        准   减   持股比
    单                                                                                        比例
                                                                        备   值   例(%)
    位                                                                                        (%)
                                                                             准
                                                                             备上海长发国际
        33,168,179.37    33,168,179.37                33,168,179.37                 96.67    96.67货运有限公司上海仪电科
        50,209,098.13    50,209,098.13                50,209,098.13                100.00   100.00技有限公司上
    海     50,011,411.60    50,011,411.60                50,011,411.60                100.00   100.00长长发集团长江投资实业股份有限公司 2012 年半年度报告利资产经营有限公司上海陆上货运交
       196,720,000.00   196,720,000.00               196,720,000.00    72.85    72.85易中心有限公司上海盛发客运
         2,927,119.63     2,927,119.63                 2,927,119.63    54.00    54.00服务有限公司上海长发
    货     14,976,037.89    14,976,037.89                14,976,037.89   100.00   100.00运有限公长发集团长江投资实业股份有限公司 2012 年半年度报告司常州高新长发
         7,000,000.00     7,000,000.00   -7,000,000.00物流有限公司上海西乐路工
    程    138,600,000.00   138,600,000.00                   138,600,000.00   79.38   79.38管理有限公司上海世纪长祥
        29,980,383.17    29,980,383.17                    29,980,383.17   58.50   58.50置业有限公司上海气
         5,966,609.58     5,966,609.58                     5,966,609.58   90.00   90.00象仪器长发集团长江投资实业股份有限公司 2012 年半年度报告厂有限公司上海长望气象
        25,114,036.25    25,114,036.25               25,114,036.25   75.00   75.00科技有限公司上海西铁长发国
         7,430,255.79     7,430,255.79                7,430,255.79   51.00   51.00际货运有限公司上海长发物
                 1.00             1.00                        1.00   52.00   52.00流有限公司上
    海        531,754.11       531,754.11                 531,754.11    60.00   60.00长长发集团长江投资实业股份有限公司 2012 年半年度报告发联合货运代理有限公司上海关勒
    铭        657,530.00        657,530.00                       657,530.00                11.00    11.00有限公司按权益法核算
                                                                       单位:元 币种:人民币
                                                                             本
                                                                             期
    被                                                                                             在被投
                                                                        减   计   现   在被投
    投                                                                                             资单位
                                                                        值   提   金   资单位
    资     投资成本         期初余额         增减变动      期末余额                                表决权
                                                                        准   减   红   持股比
    单                                                                                             比例
                                                                        备   值   利   例(%)
    位                                                                                             (%)
                                                                             准
                                                                             备上海易陆创物
    流    1,896,884.00     1,312,626.40       -55,684.69   1,256,941.71                    42.86    30.00服务有限公司长发集团长江投资实业股份有限公司 2012 年半年度报告上海浦东新区长江鼎
      30,000,000.00                  29,727,814.32   29,727,814.32                   30.00   30.00立小额贷款有限公司上海市张东路工
       3,500,000.00                   3,500,000.00    3,500,000.00                   35.00   35.00程管理有限公司4、 营业收入和营业成本:(1) 营业收入、营业成本
                                                                     单位:元 币种:人民币
              项目                            本期发生额                       上期发生额
    其他业务收入                                           120,000.00                       124,000.00
    营业成本                                                                                186,013.385、 投资收益:(1) 投资收益明细
                                                                     单位:元 币种:人民币长发集团长江投资实业股份有限公司 2012 年半年度报告
                                                                本期发生额             上期发生额
    成本法核算的长期股权投资收益                                     22,256,724.76          46,081,501.99
    权益法核算的长期股权投资收益                                         -327,870.37            -176,709.37
    处置长期股权投资产生的投资收益                                    3,118,100.00           5,104,495.53
                            合计                                  25,046,954.39          51,009,288.15(2) 按成本法核算的长期股权投资收益
                                                                   单位:元 币种:人民币
             被投资单位                   本期发生额       上期发生额         本期比上期增减变动的原因
    上海西乐路工程管理有限公司                15,440,439.56    9,315,339.95
    上海长望气象科技有限公司                   2,425,500.00    7,151,764.70
    上海气象仪器厂有限公司                     1,971,053.19
    上海西铁长发国际货运有限公司               1,868,932.01
    上海盛发客运服务有限公司                     550,800.00
                合计                       22,256,724.76   16,467,104.65                 /6、 现金流量表补充资料:
                                                                   单位:元 币种:人民币
                    补充资料                               本期金额                   上期金额1.将净利润调节为经营活动现金流量:
    净利润                                                       24,244,716.01              42,252,672.84
    加:资产减值准备                                              1,593,228.11                  198,655.85固定资产折旧、油气资产折耗、生产性生物资产
                                                                 482,831.62                  428,407.94折旧无形资产摊销长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                                  824,156.35               1,889,065.69
    投资损失(收益以“-”号填列)                              -25,046,954.39             -51,009,288.15递延所得税资产减少(增加以“-”号填列)递延所得税负债增加(减少以“-”号填列)存货的减少(增加以“-”号填列)
    经营性应收项目的减少(增加以“-”号填列)                  -15,185,624.06             -32,207,510.91
    经营性应付项目的增加(减少以“-”号填列)                  -45,975,669.13            -100,649,214.58其他
    经营活动产生的现金流量净额                                  -59,063,315.49            -139,097,211.322.不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券长发集团长江投资实业股份有限公司 2012 年半年度报告融资租入固定资产3.现金及现金等价物净变动情况:
    现金的期末余额                                                 114,978,953.03                 28,149,225.18
    减:现金的期初余额                                             144,980,547.77                 39,843,983.20加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                       -30,001,594.74                 -11,694,758.02(十四) 补充资料1、 当期非经常性损益明细表
                                                                        单位:元 币种:人民币
                      项目                               金额                         说明
                                                                       公司处置子公司常州高新长发
                                                                       物流有限公司确认投资收益
    非流动资产处置损益                                    3,392,088.40    2,434,853.81 元;公司所属子公
                                                                       司固定资产清理净收益为
                                                                       957,234.59 元。计入当期损益的政府补助,但与公司正常经营
                                                                       为公司所属子公司取得的财政
    业务密切相关,符合国家政策规定、按照一定              6,436,594.26
                                                                       扶持资金、项目补贴。标准定额或定量持续享受的政府补助除外
                                                                       公司取得光大银行诉讼案返还
    除上述各项之外的其他营业外收入和支出                 10,559,389.79
                                                                       款 10,389,286.52 元。
    所得税影响额                                         -4,598,210.44
    少数股东权益影响额(税后)                           -1,398,642.08
                      合计                            14,391,219.932、 净资产收益率及每股收益
                                     加权平均净资产收益                            每股收益
             报告期利润
                                           率(%)                基本每股收益               稀释每股收益
    归属于公司普通股股东的净利润                          2.2957                    0.0544               0.0544扣除非经常性损益后归属于公司
                                                       0.3202                    0.0076               0.0076普通股股东的净利润3、 公司主要会计报表项目的异常情况及原因的说明
             期末余额(或本期 年初余额(或上年
    报表项目                                       变动比率%             变动原因
             金额)           金额)
                                                                      本期子公司采用应收票据结算的交易额增
    应收票据
             14,138,601.28    2,119,024.65           567.22           加所致。
    其他应收款                                                            本期子公司收回其他应收款所致。
             20,436,874.05    32,185,507.32          -36.50
    长期股权
                                                                      本期母公司增加长期股权投资所致。
    投资       36,626,851.18      3,503,840.70           945.33长发集团长江投资实业股份有限公司 2012 年半年度报告
                                                                  本期因转让子公司股权减少在建工程项目在建工程
             32,586,697.86    46,776,305.17          -30.34       及项目完工转入固定资产所致。
    应交税金                                                          本期公司缴纳 2011 年度企业所得税所致。
             13,695,935.56    28,277,055.62          -51.57
    长期借款                                                          本期子公司向银行借入项目借款所致。
             30,000,000.00    20,000,000.00          50.00
                                                                  物流板块子公司因营业税改增值税导致同营业税金及
                                                                  比计算口径不一致以及上年缴纳土地增值
    附加       2,161,593.80       10,417,158.53          -79.25
                                                                  税所致。
    资产减值损                                                        本期单项计提坏账准备及存货跌价准备所
    失         5,451,894.79       -64,335.80             8,574.12     致。
                                                                  上年同期主要为处置长发集团常州实业投
    投资收益                                                          资有限公司的股权收益,本期主要为处置常
             2,057,864.29     11,999,145.82          -82.85
                                                                  州高新长发物流有限公司的股权收益。
    营业外收入                                                        本期取得光大银行诉讼案返还款所致。
             17,972,511.96    4,180,190.07           329.94
                                                                  上年所得税清算调整及本年利润总额增加所得税费用
             13,151,949.63    5,775,834.15           127.71       相应增加所得税费用所致。
    经营活动产                                                        上年同期为收回一年内到期的非流动资产。
    生的现金净                                                        本年一年内到期的非流动资产按合同约定
           10,108,332.87      199,746,466.44         -94.94
    流量                                                              将于年末收回。投资活动产
    生的现金净                                                        本期收回到期银行理财产品所致。
           5,940,935.82       -9,194,892.77          164.61流量筹资活动产
    生的现金净                                                        主要为上年同期归还银行借款所致。
           15,343,751.76      -121,659,239.34        112.61流量八、 备查文件目录1、 载有法定代表人签名的 2012 年半年度报高正本;2、 载有法定代表人、主管会计工作负责人、会计机构负责人签名并盖章的财务报表;3、 报告期内在中国证监会指定报纸山公开披露过的所有公司文件的正本及公告的原稿。
                                                                             董事长:居 亮
                                                          长发集团长江投资实业股份有限公司
                                                                          2012 年 8 月 23 日
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