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金健米业(600127)公告正文

金健米业:2013年半年度报告

公告日期 2013-07-27
股票简称:金健米业 股票代码:600127
   湖南金健米业股份有限公司 2013 年半年度报告




湖南金健米业股份有限公司
                  600127



   2013 年半年度报告




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                     湖南金健米业股份有限公司 2013 年半年度报告




                                    重要提示


一、 本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准
确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。


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、 公司负责人谢文辉、主管会计工作负责人成利平及会计机构负责人(会计主管人员)
马先明声明:保证本半年度报告中财务报告的真实、准确、完整。


五、经董事会审议的报告期利润分配预案或公积金转增股本预案:无。


六、公司已在本报告中详细描述公司可能存在的相关风险及其对策,敬请查阅第四节“董
事会报告”中“董事会关于公司报告期内经营情况的讨论与分析”中的相关内容,但有些
事项还存在不确定性,敬请投资者注意投资风险。


七、 是否存在被控股股东及其关联方非经营性占用资金情况?



八、 是否存在违反规定决策程序对外提供担保的情况?





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                                     湖南金健米业股份有限公司 2013 年半年度报告




                                                         目                  录


第一节   释义 .................................................................................................................................... 4
第二节   公司简介 ............................................................................................................................ 5
第三节   会计数据和财务指标摘要................................................................................................. 6
第四节   董事会报告 ........................................................................................................................ 7
第五节   重要事项 .......................................................................................................................... 13
第六节   股份变动及股东情况....................................................................................................... 16
第七节   董事、监事、高级管理人员情况................................................................................... 18
第八节   财务报告(未经审计)................................................................................................... 19
第九节   备查文件目录 .................................................................................................................. 69




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                         湖南金健米业股份有限公司 2013 年半年度报告



                                     第一节 释义

    一、 释义
    在本报告书中,除非文义另有所指,下列词语具有如下含义:
常用词语释义
中国证监会                     指           中国证券监督管理委员会
上交所                         指           上海证券交易所
粮食集团                       指           湖南粮食集团有限责任公司,金霞公司的控股股东
金霞公司                       指           湖南金霞粮食产业有限公司,公司控股股东
金健米业、本公司、公司         指           湖南金健米业股份有限公司
公司章程                       指           湖南金健米业股份有限公司章程
粮油实业                       指           湖南金健粮油实业发展有限责任公司
面制品公司                     指           湖南金健面制品有限责任公司
植物油公司                     指           湖南金健植物油有限责任公司
阳光乳业                       指           湖南阳光乳业股份有限公司
药业公司                       指           湖南金健药业有限责任公司
金恒房产                       指           湖南金恒房地产有限公司
常德农行                       指           中国农业银行股份有限公司常德分行
元、万元、亿元                 指           人民币元、人民币万元、人民币亿元




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                             湖南金健米业股份有限公司 2013 年半年度报告



                                      第二节 公司简介

     一、 公司信息
公司的中文名称                             湖南金健米业股份有限公司
公司的中文名称简称                         金健米业
公司的外文名称                             HUNAN JINJIAN CEREALS INDUSTRY CO.,LTD.
公司的法定代表人                           谢文辉

     二、 联系人和联系方式
                            董事会秘书                                   证券事务代表
姓      名                    刘 俊                                          胡 靖
             湖南常德市常德经济技术开发区德山办事处         湖南常德市常德经济技术开发区德山办
联系地址
             莲池居委会崇德路 158 号                        事处莲池居委会崇德路 158 号
电    话                   0736-2588288                                  0736-2588216
传    真                   0736-2588220                                  0736-2588220
电子信箱               dm_600127@163.com                              hj_600127@163.com

     三、 基本情况变更简介
公司注册地址                  湖南常德市常德经济技术开发区德山办事处莲池居委会崇德路 158 号
公司注册地址的邮政编码        415001
公司办公地址                  湖南常德市常德经济技术开发区德山办事处莲池居委会崇德路 158 号
公司办公地址的邮政编码        415001
公司网址                      http://www.600127.cn
电子信箱                      dm_600127@163.com

     四、 信息披露及备置地点变更情况简介
     公司选定的信息披露报纸名称                       《中国证券报》、《上海证券报》、《证券时报》
     登载半年度报告的中国证监会指定网站的网址         www.sse.com.cn
     公司半年度报告备置地点                           公司董事会秘书处

     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
          A股                上海证券交易所           金健米业                     600127

     六、 公司报告期内的注册变更情况
     公司报告期内注册情况未变更。




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                                  湖南金健米业股份有限公司 2013 年半年度报告



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

          一、   公司主要会计数据和财务指标
          (一) 主要会计数据
                                                                              单位:元 币种:人民币
            主要会计数据                本报告期(1-6 月)     上年同期          本报告期比上年同期增减(%)
营业收入                                    677,463,603.37     685,376,808.91                             -1.15
归属于上市公司股东的净利润                    24,813,765.95     -9,150,666.93                           不适用
归属于上市公司股东的扣除非经常性损
                                            -43,201,277.61      -10,968,566.57                          不适用
益的净利润
经营活动产生的现金流量净额                  132,670,264.45       64,605,297.63                         105.36
                                           本报告期末            上年度末        本报告期末比上年度末增减(%)
归属于上市公司股东的净资产                  517,544,264.70      492,730,498.75                             5.04
总资产                                    1,159,287,561.64    1,354,019,629.52                           -14.38

          (二) 主要财务指标
                主要财务指标                  本报告期(1-6 月) 上年同期         本报告期比上年同期增减(%)
基本每股收益(元/股)                                     0.0456   -0.0168                              不适用
稀释每股收益(元/股)                                     0.0456   -0.0168                              不适用
扣除非经常性损益后的基本每股收益(元/股)               -0.0793    -0.0201                              不适用
加权平均净资产收益率(%)                                  4.9123   -1.8948                增加 6.8071 个百分点
扣除非经常性损益后的加权平均净资产收益率(%)            -8.5524    -2.2713                减少 6.2811 个百分点

          二、 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
   非流动资产处置损益                                                                   49,921,173.21
   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、按照一定
                                                                                        18,990,557.12
   标准定额或定量持续享受的政府补助除外
   除上述各项之外的其他营业外收入和支出                                                   -883,454.55
   少数股东权益影响额                                                                      -14,983.95
   所得税影响额                                                                              1,751.73
                                         合计                                           68,015,043.56




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                        湖南金健米业股份有限公司 2013 年半年度报告



                               第四节 董事会报告

一、 董事会关于公司报告期内经营情况的讨论与分析
    (1)报告期内公司经营情况回顾
    2013 年上半年,粮食集团通过金霞公司收购常德农行所持的本公司股权而成为公司新的控
股股东,并组建了新的领导团队。面对国内宏观经济增速放缓、行业竞争日趋激烈的形势,公
司在调整结构、规范管理、强化质量、提升品牌等方面采取了一系列切实有效的措施,实现了
营业收入 6.77 亿元,归属于上市公司股东的净利润 2481.38 万元,同比增效 3396.44 万元,为
公司的下一步发展打下了良好基础。报告期内,公司重点推进了以下工作:
     1、精心谋划长远发展。面对新的市场形势,公司立足长远,整体规划,适时调整了年度
经营目标,并切合实际地制订了公司未来 3-5 年长远发展规划,确立了产业经营与资本运营同
步、产销规模与经济效益同增的发展模式,为公司发展指明了方向,极大地提振了员工信心。
为提高公司资本实力,优化公司资本结构,公司适时提出了非公开发行股票方案,并已获得中
国证监会受理。
    2、积极推进结构调整。上半年,公司把粮油食品产业作为发展方向进行系统规划,成功剥
离了房地产业,对株洲油厂和合口油厂进行了重新定位,制定了面制品、中桶油、茶籽油和东
北大米产业发展规划,把新型食品的研发及其产业化作为快速提升公司经营效益的重点方向,
进行了认真调研和论证。
    3、全面规范内部管理。公司先后调整了领导分工、总部机构设置及职能,出台了系列内控
管理制度,完善了分级考核体系,强化了总部对分子公司重大经营决策的把控,使公司内部管
理更加规范,管理效率显著提高。同时,积极开展了人力资源管理咨询机构遴选工作,为未来
在全司推进管理机制变革,建立扁平化管理架构做好了准备。
    4、科学调整营销模式。报告期内,公司通过把结算与配送公共服务平台划归总部直接管理,
强化了营销公司的营销职能;通过对东北分公司实行独立经营,为集中精力做大东北米产业创
造了条件;通过调整区域对接市场,理顺了米、面、油产业的市场主体关系;通过对品牌、产
品、价格、渠道等市场要素的统一管理,提升了系统营销能力。
    5、全力提升品牌管理。报告期内,公司把品牌划归总部统一管理,规范了品牌管理、使用
和维护流程。同时,积极开展品牌咨询管理机构遴选工作,为下阶段对公司品牌进行系统规划
和整体提升做好了准备。
    6、持续强化质量安全。产品质量是公司得以快速发展的基础,上半年,公司通过严格质量
管理体系,加强基地的筛选和管理,通过建立一站式市场质量反馈体系,加强现场管理,实施
安全生产和质量管理的专项考核,完善仓储及环保设施等措施,强化了质量安全的过程监控。
  (2)存在的主要问题和风险
    1、外部问题和风险:一是行业竞争日趋激烈。行业龙头企业凭借强大的政策、资源优势和
资本实力快速扩张;二是由于地处湖南,“湖南大米镉含量超标”事件不可避免地对公司经营造
成一定冲击。
    2、内部问题和风险:一是资产结构不合理。公司资产负债率达 54.47%,流动资金较为缺
乏,影响了企业的快速发展;二是产业竞争力弱。公司各产业普遍规模较小,盈利水平偏低,
市场竞争力较弱;三是投入不足导致发展后劲受到影响。由于以往经营效益欠佳,投入不足,
致使公司粮油精深加工技术及产业化滞后,在产品更新换代,提高附加值方面与同行业先进企
业存在一定差距。
    (3)下阶段主要发展举措
    1、创新营销思路,快速突破市场。一是进一步调整优化营销模式,理顺产销关系;二是增
加市场投入,加强终端市场自主建设;三是调整直销市场管理机制,建立复合销售模式;四是
提升与 KA 连锁和 VIP 客户合作层次,拓展电子商务和社区商业连锁等新型渠道。
    2、强化品牌建设,重塑品牌形象。一是与品牌咨询公司合作,开展品牌系统规划和专业推


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                          湖南金健米业股份有限公司 2013 年半年度报告



  广;二是继续狠抓质量安全基础管理,加强企业形象建设,强化现场管理、质量安全管理,开
  展质量安全标准化体系建设;三是建立长效的品牌宣传投入机制,确保品牌知名度和美誉度。
      3、完善经营手段,化解市场风险。一是设立粮油贸易公司,拓展经营范围,实施规模化经
  营;二是启动期货经营,实施大宗粮油原料的套期保值,化解经营风险;三是研究市场信息,
  把握行业机遇,助力品牌产品经营。
      4、加强成本控制,提升经营效益。一是强化精细管理,从生产经营各个环节研究订单、产
  品和管理,提高毛利率;二是优化大宗采购和项目建设招标管理流程,加强过程监督,降低经
  营成本;三是精准有效进行市场投入,强化经营责任。
      5、推进项目筹划,增强发展后劲。一是推进落实临澧面制品基地、中桶油和茶籽油经营等
  产业规划;二是开展国家和省市的大项目运作,多方争取政策资金;三是迅速推进药业公司 GMP
  认证改造;四是用好用活早籼稻交割库、中晚籼稻交割库和油脂交割库资源;五是增加粮油原
  料进出口配额,积极拓展进出口业务。
      6、加速产品研发,优化产品结构。一是完善产品研发体系,充实研发力量,加强新产品信
  息搜集,集中开展项目攻关;二是制订研发费用预提制度,加大资金投入,实施研发成果专项
  奖励政策;三是寻求与行业内高水平研发机构开展深度合作;四是提升精深加工研发能力,突
  破性地发展产品品类;五是集中清理产品线,调优产品结构,提升毛利空间。
      7、优化管理机制,提升管理效能。一是引进人力资源管理咨询机构,对现有管理架构、岗
  位设置及人员配备进行调整优化,进一步缩短管理链条,提升管理效能;二是推动公司在基础
  管理、内部控制、经营风险防范、考核激励、信息化提升等方面的调整变革。
      8、谋划资本运作,改善资产结构。一是全力配合推进本次非公开发行股票工作,突破资金
  瓶颈,提升发展能力;二是利用金融平台提升资金使用效率,改善资本结构,降低财务成本。

  (一) 主营业务分析
  1、 财务报表相关科目变动分析表
                                                                       单位:元 币种:人民币
               科目                        本期数             上年同期数       变动比例(%)
营业收入                                 677,463,603.37       685,376,808.91              -1.15
营业成本                                 590,755,270.45       586,908,929.76               0.66
销售费用                                  67,584,615.67         57,155,260.63             18.25
管理费用                                  37,155,488.15         31,022,164.78             19.77
财务费用                                  18,655,650.87         17,713,538.02              5.32
经营活动产生的现金流量净额               132,670,264.45         64,605,297.63            105.36
投资活动产生的现金流量净额                25,828,082.87         -2,784,000.36
筹资活动产生的现金流量净额              -178,099,460.87      -138,382,354.68
研发支出                                   2,567,300.00          2,408,700.00              6.58

  2、公司前期各类融资、重大资产重组事项实施进度分析说明
      2013 年 3 月 3 日,公司第五届董事会第一百次会议审议通过了“关于公司非公开发行股票”
  的相关议案;
      2013 年 5 月 17 日,公司 2013 年第二次临时股东大会审议通过了“关于公司非公开发行股
  票”的相关议案;
      2013 年 6 月 4 日,公司收到《中国证监会行政许可申请受理通知书》(130689 号),中国证
  监会依法对公司提交的《上市公司非公开发行》行政许可申请材料进行了审查,决定对该行政
  许可申请予以受理。

  (二) 行业、产品或地区经营情况分析


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                                      湖南金健米业股份有限公司 2013 年半年度报告



           1、 主营业务分行业、分产品情况
                                                                                   单位:元 币种:人民币
                                                  主营业务分行业情况
                                                    毛利率      营业收入比     营业成本比上     毛利率比上年增减
  分行业         营业收入          营业成本
                                                    (%)      上年增减(%)      年增减(%)            (%)
粮油食品业     498,439,895.25    453,467,302.39           9.02            4.15            4.69 减少 0.47 个百分点
药业            80,207,332.22     56,853,339.78         29.12          -30.32           -29.86 减少 0.46 个百分点
乳业            49,023,244.99     35,008,596.47         28.59           22.03            25.82 减少 2.15 个百分点
房地产业           927,500.00        863,040.00           6.95          41.44            42.86 减少 0.93 个百分点
物业管理         1,129,714.60        879,540.75         22.14          -35.41           -21.18 减少 14.06 个百分点
园林               933,520.00        870,504.00           6.75          86.70            84.14 增加 1.30 个百分点
建筑业          34,128,577.53     32,396,302.43           5.08          10.49            10.49          无增减变动
其他               992,670.62        754,502.05         23.99          -39.02           -37.78 减少 1.52 个百分点
小计           665,782,455.21    581,093,127.87         12.72            -0.52            1.10 减少 1.40 个百分点
                                                  主营业务分产品情况
                                                    毛利率      营业收入比     营业成本比上    毛利率比上年增减
  分产品         营业收入         营业成本
                                                    (%)     上年增减(%)       年增减(%)           (%)
粮油食品      498,439,895.25    453,467,302.39           9.02            4.15             4.69 减少 0.47 个百分点
药品           80,207,332.22     56,853,339.78          29.12         -30.32           -29.86 减少 0.46 个百分点
乳品           49,023,244.99     35,008,596.47          28.59          22.03            25.82 减少 2.15 个百分点
商品房            927,500.00        863,040.00           6.95          41.44            42.86 减少 0.93 个百分点
物业管理        1,129,714.60        879,540.75          22.14         -35.41           -21.18 减少 14.06 个百分点
园林              933,520.00        870,504.00           6.75          86.70            84.14 增加 1.30 个百分点
建筑业         34,128,577.53     32,396,302.43           5.08          10.49            10.49           无增减变动
其他              992,670.62        754,502.05          23.99         -39.02           -37.78 减少 1.52 个百分点
小计          665,782,455.21    581,093,127.87          12.72           -0.52             1.10 减少 1.40 个百分点

           2、 主营业务分地区情况
                                                                                 单位:元 币种:人民币
                 地区                         营业收入                     营业收入比上年增减(%)
      东北                                               258,511.11                                 -40.20
      华北                                             8,954,579.77                                  -8.43
      华东                                            45,996,164.86                                 -13.17
      中南地区                                       557,607,789.92                                   1.81
      西南                                            26,439,894.92                                  -3.10
      西北                                            16,272,655.59                                 -14.42
      国外                                            10,252,859.04                                 -15.36
      合计                                           665,782,455.21                                  -0.52

           (三) 核心竞争力分析
               1、粮油精深加工能力得到提升。公司与多家科研院所建立了“产学研”合作平台(如:“稻
           米及副产品深加工国家工程实验室”、“湖南省稻米深加工工程技术研究中心”、“粮油深加工与
           品质控制湖南省重点实验室”等)。同时,依靠自身科研力量建有“国家稻米加工技术研发分中
           心”、“湖南省米制品企业重点实验室”、“国家水稻产业技术体系常德综合试验站”等 6 个粮油

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                                             湖南金健米业股份有限公司 2013 年半年度报告



                精深加工产品研发平台。目前,公司正在积极申报“稻米深加工国家工程技术研究中心”。
                     2013 年以来,公司明确把“新型粮油食品和杂粮制品的开发”作为未来提升经营效益的重
                要方向,通过加大资金投入、加强技术交流、加快人才引进等方式,进一步加大了方便食品、
                速冻食品、粗粮饮料等粮油精深加工产品的研发力度,并承担了三项国家级或部级主食产业化
                项目,分别是:农业部公益性行业(农业)科研专项——传统粮食加工制品产业化关键技术装
                备研究与示范、方便米线加工关键技术与示范、糙米品质提升与发芽糙米生产关键技术及节碎
                米分离制取高水溶性米蛋白关键技术研究。精深加工产品研发能力的提升,将进一步增强公司
                发展后劲,大幅延伸产业链,提升产品经营效益,为公司的加快发展奠定坚实基础。
                     2、系统营销能力显著增强。上半年,公司积极开展了营销模式的调整优化工作,极大地提
                升了公司系统营销能力。下半年随着各项举措的落实,以及农产品贸易经营和期货经营的全面
                启动,公司的营销能力有望得到全面提升。

                (四) 投资状况分析
                1、 对外股权投资总体分析
                                                                                                         持股比 表决权 本期现金
            被投资单位             核算方法     投资成本        期初数        增减变动       期末数
                                                                                                         例(%) 比例(%) 红利
武汉武大创新投资有限公司            成本法     2,000,000.00    2,000,000.00                 2,000,000.00     5.19  5.19
湖南嘉业达电子有限公司              成本法     3,234,000.00    3,234,000.00                 3,234,000.00    9.80    9.80 160,850.00
湖南金健种业有限责任公司            成本法     6,239,844.29    6,239,844.29 3,594,402.00    9,834,246.29   10.00   10.00 347,575.00
汉寿县金泽福民种粮专业合作社        成本法       100,000.00     100,000.00                   100,000.00     9.10    9.10
金健米业(泰国)有限公司            权益法       528,861.90     457,809.37                   457,809.37    49.00   49.00
湖南华悦酒店有限公司                权益法    34,250,000.00 21,898,363.79     -57,625.36 21,840,738.43     25.00   25.00
合 计                                                         33,930,017.45 3,536,776.64 37,466,794.09                     508,425.00

                2、 非金融类公司委托理财及衍生品投资的情况
                (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、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。

                4、 主要子公司、参股公司分析
        子公司全称       子公司类型             注册地          业务性质         注册资本                经营范围
                                                                                               粮食收购,粮食加工、销售,销
 湖南金健粮油实业                       常德市德山开发区                                       售政策允许的农副产品、饲料、
                  全资子公司                             制造业                  90,000,000.00
 发展有限责任公司                       崇德路                                                 油脂化工产品、粮油机械设备及
                                                                                               配件、包装材料;仓储。




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                                湖南金健米业股份有限公司 2013 年半年度报告



                                                                                 粮食收购、加工、销售;国家政
湖南金健面制品有
                 全资子公司   临澧县安福工业园 制造业              90,000,000.00 策允许的农副产品收购、销售;
限责任公司
                                                                                 饲料加工、销售。
                                                                                 生产、销售大容量注射剂、冲洗
                                                                                 剂;经营化工产品(不含危险化
                              常德市德山经济开
湖南金健药业有限                                                                 学品);五金和机械配件购销及进
                 全资子公司   发区崇德路金健工 制造业              90,000,000.00
责任公司                                                                         出口业务(国家限定公司经营和
                              业城
                                                                                 国家禁止进出口的商品及技术除
                                                                                 外)。
                                                                                 生产、销售定型粮油及其制品(大
                              常德市德山开发区
湖南金健米业营销                                                                 米、杂粮、面粉、面条、米粉、
                 全资子公司   崇德路(金健总部 商业                10,000,000.00
有限公司                                                                         食用油)、休闲食品、乳品及其乳
                              办公楼三层)
                                                                                 制品、调味品。

                              长沙市开福区芙蓉
湖南乐米乐家庭营                                                                   销售粮油、副食品、日用杂品;
                 全资子公司   中路一段 2 号华悦 商业               10,000,000.00
销股份有限公司                                                                     加工(包装)粮食制品。
                              酒店 20 楼

                                                                                 植物油脂油料收购、仓储保管、
                                                                                 加工、销售;粮食收购;生产加
                                                                                 工粮油包装物;经销粮油及制品、
湖南金健植物油有              常德市德山开发区
                 全资子公司                    制造业             100,000,000.00 油脂化工产品、粮油机械及配件、
限责任公司                    德山北路 155 号
                                                                                 政策允许的农副产品收购、加工、
                                                                                 销售;油脂油料及副产品进出口
                                                                                 (以上国家有专项规定的除外)。
                                                                                 自营和代理各类商品及技术的进
                                                                                 出口业务(国家限定公司经营或
                                                                                 禁止进出口的商品及技术除外);
湖南金健米业进出              常德市洞庭大道中
                 全资子公司                    进出口              10,000,000.00 经营进料加工和“三来一补”业
口有限责任公司                段 138 号
                                                                                 务;经营对销贸易和转口贸易;
                                                                                 粮油及其他农副产品的收购(国
                                                                                 家有专项规定的除外)。
                                                                                 粮、油及农副产品收购;开发、
湖南金健高科技食              常德市德山樟木桥                                   生产、销售食品及其包装材料(不
                 全资子公司                    制造业              20,000,000.00
品有限责任公司                (金健工业城内)                                   含印制),与食品加工相关的机
                                                                                 械,食品化工添加剂。
                                                                                 按三级建筑企业施工范围进行工
                                                                                 业与民用建筑工程的施工、中央
湖南金健建筑有限              常德市柳叶路国安
                 控股子公司                    建筑业              20,000,000.00 空 调 系 统 工 程 的 安 装 及 维 修 服
责任公司                      局三搂
                                                                                 务;建筑五金、水暖器材、建筑
                                                                                 材料的购销业务。

                                                                                 牧草种植、奶牛养殖、初奶收购、
湖南阳光乳业股份              常德市德山经济开
                 控股子公司                    制造业              50,000,000.00 乳品加工、销售(凭本企业卫生
有限公司                      发区桃林东路
                                                                                 许可证)




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                                     湖南金健米业股份有限公司 2013 年半年度报告



                                                                                      园林绿化工程设计、施工及绿地
常德金健园林建设                   常德市柳叶路金色                                   护养,苗木花卉种植、销售,租
                 控股子公司                         园林绿化             2,000,000.00
有限公司                           晓岛会所 2 楼                                      摆;盆景制作、销售;园林机械
                                                                                      销售。
                                   常德经济技术开发
湖南金健粮油食品                   区德山镇樟木桥居                                     粮油原料及其食品的技术研发、
                 全资子公司                         食品检测业           5,000,000.00
检测有限公司                       委会崇德路(金科                                     推广、检测、信息化应用
                                   大楼 10 楼)
           续上表:                                                                              单位:元
           子公司全称              期末实际出资额      期末总资产        期末净资产          营业收入         净利润
湖南金健粮油实业发展有限责任公司     90,000,000.00    163,980,153.87     88,892,531.93     107,922,079.34   6,471,250.75
湖南金健面制品有限责任公司           90,000,000.00    126,839,823.47     70,392,915.84      80,592,283.50   -7,471,452.31
湖南金健药业有限责任公司             92,574,947.55    299,559,048.56     77,792,018.07      80,263,546.38 -10,460,570.43
湖南金健米业营销有限公司             10,000,000.00     59,769,306.69        548,995.97     236,295,226.57
湖南乐米乐家庭营销股份有限公司       10,000,000.00     18,844,860.56    -10,298,566.68      60,326,994.65
湖南金健植物油有限责任公司          100,000,000.00    235,825,166.47     31,981,507.82     223,528,281.89
湖南金健米业进出口有限责任公司       10,000,000.00     10,734,337.64      6,063,574.97      31,765,580.07
湖南金健高科技食品有限责任公司       20,000,000.00     21,255,948.53    -15,261,914.24       7,484,258.24
湖南金健建筑有限责任公司             19,902,108.12     24,371,845.79     20,275,127.57      34,128,577.53
湖南阳光乳业股份有限公司             38,000,000.00    130,573,517.89     42,349,115.81      57,247,368.40
常德金健园林建设有限公司              1,805,033.84      4,494,943.38        944,269.43        933,520.00
湖南金健粮油食品检测有限公司          5,000,000.00      4,645,049.58      4,642,236.70

           5、 非募集资金项目情况
           报告期内,公司无非募集资金投资项目。

           二、 利润分配或资本公积金转增预案
           (一) 报告期实施的利润分配方案的执行或调整情况
            报告期内,公司无利润分配方案实施。

           (二) 半年度拟定的利润分配预案、公积金转增股本预案
           无。

           三、 其他披露事项
           (一) 预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变
           动的警示及说明
           √ 不适用

           (二) 董事会、监事会对会计师事务所“非标准审计报告”的说明
           √ 不适用




                                                        12
                                  湖南金健米业股份有限公司 2013 年半年度报告




                                           第五节 重要事项

         一、 重大诉讼、仲裁和媒体普遍质疑的事项
         本报告期公司无重大诉讼、仲裁和媒体普遍质疑事项。

         二、 破产重整相关事项
         本报告期公司无破产重整相关事项。

         三、 资产交易、企业合并事项
         公司收购、出售资产和企业合并事项已在临时公告披露且后续实施无变化的
                事项概述及类型                                                  查询索引
                                                  1、http://static.sse.com.cn/disclosure/listedinfo/announcement/c/
                                                  2013-04-19/600127_20130420_6.pdf
                                                  2、
公司于 2013 年 4 月 18 日召开的第六届董事会第     http://static.sse.com.cn/disclosure/listedinfo/announcement/c/201
二次会议和和 2013 年 5 月 10 日召开的 2012 年年   3-05-10/600127_20130511_1.pdf
度股东大会分别审议通过了《关于协议转让湖南        3、
金恒房地产有限公司股权的议案》,同意将金恒房      http://static.sse.com.cn/disclosure/listedinfo/announcement/c/201
产协议转让给粮食集团。                            3-05-27/600127_20130528_1.pdf
                                                  4、
                                                  http://static.sse.com.cn/disclosure/listedinfo/announcement/c/201
                                                  3-07-17/600127_20130718_1.pdf

         四、 公司股权激励情况及其影响
         √ 不适用

         五、 重大关联交易
         (一)资产收购、出售发生的关联交易
         已在临时公告披露,但有后续实施的进展或变化的事项
              公司于 2013 年 4 月 18 日召开的第六届董事会第二次会议和和 2013 年 5 月 10 日召开的 2012
         年年度股东大会分别审议通过了《关于协议转让湖南金恒房地产有限公司股权的议案》,同意将
         金恒房产协议转让给粮食集团,具体内容详见上海证券交易所网站的公司编号为【2013-33 号】、
         【2013-36 号】的公告。
             2013 年 5 月,根据公司与粮食集团签订的《湖南金恒房地产有限公司股权转让协议》,公
         司收到 30%的转让价款,办理了股权转让手续,具体内容详见上海证券交易所网站的公司编号
         为【2013-39 号】的公告。
             2013 年 7 月,公司收到全部转让价款,具体内容详见上海证券交易所网站的公司编号为
         【2013-42 号】的公告。

         (二)关联债权债务往来
         临时公告未披露的事项
                                                                              单位:元 币种:人民币
                                  向关联方提供资金                        关联方向上市公司提供资金
关联方      关联关系
                          期初余额      发生额     期末余额           期初余额      发生额     期末余额


                                                      13
                                        湖南金健米业股份有限公司 2013 年半年度报告



中国农业银
行股份有限
              其他             26,399,443.68            14,774,340.07    193,000,000.00               190,000,000.00
公司常德分

                                         向关联方提供资金是指本公司在中国农业银行常德市分行及其分支机
                                         构的存款余额。
关联债权债务形成原因
                                         关联方向本公司提供资金是指本公司向中国农业银行常德市分行及其
                                         分支机构贷款。
          注明:常德农行已于 2013 年 2 月将其所持公司股权全部转让给粮食集团,不再是公司控股股东。

          六、 重大合同及其履行情况
          (一) 托管、承包、租赁事项
          √ 不适用

          (二) 担保情况
                                                                      单位:万元 币种:人民币
                              公司对外担保情况(不包括对子公司的担保)
     报告期末担保余额合计(A)(不包括对子公司的担保)                                           0
                                        公司对子公司的担保情况
     报告期内对子公司担保发生额合计                                                      -5,264.00
     报告期末对子公司担保余额合计(B)                                                   17,820.00
                                公司担保总额情况(包括对子公司的担保)
     担保总额(A+B)                                                                     17,820.00
     担保总额占公司净资产的比例(%)                                                           34.43

          (三) 其他重大合同或交易
          本报告期公司无其他重大合同或交易。

          七、 承诺事项履行情况
          (一) 上市公司、持股 5%以上的股东、控股股东及实际控制人在报告期内或持续到报告期内的
          承诺事项
                                                                                                      是否    是否
 承诺背      承诺                                                                         承诺时间    有履    及时
                      承诺方                            承诺内容
   景        类型                                                                         及期限      行期    严格
                                                                                                      限      履行
                                  1、确认将金健米业作为粮食集团粮油业务整合的核心
                                  上市平台。在符合实际、不损害金健米业中小股东权益
                                  的前提下,粮食集团将粮食集团及控股子公司与金健米
                                  业主营业务相同或相近的资产,在其盈利能力改善且条
                                  件成熟时通过收购兼并、资产托管及中国证监会和/或
 与再融   解 决      湖南粮食
                                  金健米业股东大会批准的其他方式注入金健米业,或者        2013 年 3          是
 资相关   同 业      集团有限
                                  将其相关资产转让给无关联关系的第三方或予以清算          月3日
 的承诺   竞争       责任公司
                                  注销以解决同业竞争问题。2、为避免粮食集团及控股
                                  子公司与金健米业的潜在同业竞争,粮食集团及其控股
                                  子公司不会在现有业务以外新增与金健米业主营业务
                                  形成竞争的新业务,如未来在现有业务外获得与金健米
                                  业主营业务形成竞争的新增商业机会,则粮食集团将通


                                                           14
                         湖南金健米业股份有限公司 2013 年半年度报告



                   知金健米业,在征得第三方同意后,在同等条件下尽最
                   大努力将该新增商业机会给予金健米业优先选择权。


 八、聘任、解聘会计师事务所情况
    公司于 2013 年 4 月 18 日召开的第六届董事会第二次会议和 2013 年 5 月 10 日召开的 2012
年年度股东大会,分别审议通过了《关于聘请公司 2013 年度审计机构的议案》,考虑公司审计
工作的连续性,决定续聘天健会计师事务所(特殊普通合伙)为公司 2013 年度财务报告暨内控
审计机构。

九、上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购
人处罚及整改情况
    报告期内,公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、
收购人无处罚及整改情况发生。

十、公司治理情况
    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》和中国证监会有关
法律法规的要求,不断完善公司法人治理结构,建立健全内部控制体系,积极规范公司运作。
公司将从体制、制度和程序上保障决策科学化、民主化,提高决策水平和效率,规避市场风险;
同时将加强信息披露,理顺与投资者的关系,确保法人治理结构的规范性,保障投资者利益。




                                            15
                                     湖南金健米业股份有限公司 2013 年半年度报告



                                      第六节 股份变动及股东情况



           一、 股本变动情况
           (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) 限售股份变动情况
            报告期内,本公司限售股份无变动情况。

           二、 股东情况
           (一) 股东数量和持股情况
                                                                                                   单位:股
                报告期末股东总数                                                                                 130,988
                                                前十名股东持股情况
             股东     持股比例                  报告期内增 持有有限售条
股东名称                           持股总数                                             质押或冻结的股份数量
             性质       (%)                         减        件股份数量
湖南金霞
             国有
粮食产业                   17.02   92,656,550   92,656,550                          质押    46,300,000
             法人
有限公司
季国军       未知          0.45     2,435,000      未知                                            未知
北京宝地
环球工贸     未知          0.28     1,519,794      未知                                            未知
有限公司
北京顺鑫
置业有限     未知          0.27     1,483,600      未知                                            未知
公司
沈慧         未知          0.27    1,448,101      未知                                             未知
王自坤       未知          0.20    1,065,736      未知                                             未知
吴鸿联       未知          0.18    1,000,000      未知                                             未知
石兆凤       未知          0.17      900,000      未知                                             未知
廖红兵       未知          0.16      858,000      未知                                             未知
游建南       未知          0.15      830,000      未知                                             未知
                                         前十名无限售条件股东持股情况
                                   持有无限售条件股份
           股东名称                                                               股份种类及数量
                                         的数量
湖南金霞粮食产业有限公司                   92,656,550      人民币普通股                                       92,656,550
季国军                                       2,435,000     人民币普通股                                        2,435,000
北京宝地环球工贸有限公司                     1,519,794     人民币普通股                                        1,519,794
北京顺鑫置业有限公司                         1,483,600     人民币普通股                                        1,483,600
沈慧                                         1,448,101     人民币普通股                                        1,448,101
王自坤                                       1,065,736     人民币普通股                                        1,065,736
吴鸿联                                       1,000,000     人民币普通股                                        1,000,000
石兆凤                                         900,000     人民币普通股                                          900,000

                                                          16
                                 湖南金健米业股份有限公司 2013 年半年度报告



廖红兵                                       858,000     人民币普通股                              858,000
游建南                                       830,000     人民币普通股                              830,000
                               1、公司第 2 至 10 位股东为无限售条件股东,公司未知其之间是否存在关联关系或
上述股东关联关系或一致行动的   属于《上市公司股东持股变动信息披露管理办法》规定的一致行动人;2、公司第
说明                           一大股东湖南金霞粮食产业有限公司与其他前 10 名股东之间不存在关联关系,不
                               属于《上市公司股东持股变动信息披露管理办法》规定的一致行动人。


         三、 控股股东或实际控制人变更情况
         新控股股东名称                        湖南金霞粮食产业有限公司
         新实际控制人名称                      长沙市粮食局
         变更日期                              2013 年 2 月 22 日
         指定网站查询索引及日期                http://www.sse.com.cn/2013-02-26
             注:2013 年 2 月,经财政部《关于中国农业银行向湖南金霞粮食产业有限公司转让湖南金
         健米业股份有限公司股权有关问题的批复》(财金函(2013)11 号)、湖南省国资委《关于湖南
         金霞粮食产业有限公司协议受让农行常德分行所持湖南金健米业股份有限公司股份有关问题的
         意见函》(湘国资产权函[2013]8 号)批准,中国农业银行股份有限公司常德分行将其持有的公
         司 92,656,550 股转让给金霞公司。本次股权转让完成后,金霞公司持有公司 17.02%股份,成为
         公司控股股东。金霞公司的控股股东是粮食集团,粮食集团的股东是长沙市粮食局与湖南省粮
         食局,由长沙市粮食局控股,因此,公司的实际控制人是长沙市粮食局。
             公司与控股股东、实际控制人的股权关系图如下:

                                   长沙市粮食局                   湖南省粮食局

                                 53%                                      47%


                                          湖南粮食集团有限责任公司


                                                         100%


                                          湖南金霞粮食产业有限公司


                                                         17.02%


                                          湖南金健米业股份有限公司




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                        湖南金健米业股份有限公司 2013 年半年度报告



                    第七节 董事、监事、高级管理人员情况

一、 持股变动情况
报告期内公司董事、监事、高级管理人员持股未发生变化。

二、 公司董事、监事、高级管理人员变动情况
    姓 名                    担任的职务                  变动情形      变动原因
    谢文辉       董事长、董事                              聘任        大股东变动
    杨永圣       董事                                      聘任        大股东变动
    陈根荣       副董事长、董事、党委书记                  聘任        大股东变动
    王志辉       监事会主席                                聘任        大股东变动
    成利平       董事、副总裁(财务负责人)                聘任        大股东变动
    卢其松       总裁                                      聘任
    张小威       副总裁                                    聘任
    刘 俊        董事会秘书                                聘任
    周星辉       董事长、董事、党委书记                    离任        大股东变动
    肖汉族       副董事长、董事、总裁、党委副书记          离任        个人辞职
    余少君       监事会主席                                离任        大股东变动
    雷新明       董事、财务总监                            离任        大股东变动
    黄 韬        副总裁                                    离任        大股东变动

三、 其他说明
    2013 年 3 月 15 日,公司 2013 年第一次临时股东大会审议通过了《关于公司董事会换届选
举的议案》、《关于公司监事会换届选举的议案》,具体内容详见上海证券交易所网站的公司编号
为【2013-24 号】公告;
    2013 年 3 月 22 日,公司第六届董事会第一次会议审议通过了《关于选举公司第六届董事
会董事长的议案》、《关于选举公司第六届董事会副董事长的议案》、《关于选举公司第六届董事
会专业委员会委员及召集人的议案》、《关于聘任公司高级管理人员的议案》等七项议案,具体
内容详见上海证券交易所网站的公司编号为【2013-26 号】公告。




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                          湖南金健米业股份有限公司 2013 年半年度报告



                          第八节 财务报告(未经审计)

   一、 财务报表

                                      合并资产负债表
                                     2013 年 6 月 30 日

   编制单位:湖南金健米业股份有限公司
                                                                       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                                          96,197,716.95               115,798,830.50
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                          13,097,491.01                30,367,140.56
    应收账款                                          90,742,867.38                62,418,986.13
    预付款项                                          72,288,738.29                51,176,074.74
    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                                        56,153,971.92                 5,839,994.09
    买入返售金融资产
    存货                                            183,096,936.92                411,167,780.20
一年内到期的非流动资产
    其他流动资产                                      8,680,324.03                 16,409,570.39
      流动资产合计                                  520,258,046.50                693,178,376.61
非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                                      37,466,794.09                33,930,017.45
    投资性房地产
    固定资产                                        522,180,890.23                548,731,366.53
    在建工程                                          2,821,974.53                    285,240.00
    工程物资
    固定资产清理
    生产性生物资产                                    10,601,392.70                11,005,147.55
    油气资产
    无形资产                                          60,888,796.33                61,905,482.36
    开发支出


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                             湖南金健米业股份有限公司 2013 年半年度报告



    商誉
    长期待摊费用                                          3,074,852.73        3,105,412.77
    递延所得税资产                                          494,814.53          378,586.25
    其他非流动资产                                        1,500,000.00        1,500,000.00
      非流动资产合计                                    639,029,515.14      660,841,252.91
         资产总计                                     1,159,287,561.64    1,354,019,629.52
流动负债:
    短期借款                                           395,500,000.00      512,140,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                                             14,000,000.00
    应付账款                                             47,795,105.41      51,664,958.12
    预收款项                                             46,514,310.97      40,654,387.00
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                          9,024,976.34      13,929,720.54
    应交税费                                              4,470,252.70       6,894,288.24
    应付利息
    应付股利
    其他应付款                                           24,267,039.83      35,989,401.32
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
一年内到期的非流动负债                                   23,000,000.00      47,000,000.00
    其他流动负债
      流动负债合计                                     564,571,685.25      708,272,755.22
非流动负债:
    长期借款                                             58,341,790.00     134,341,790.00
    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                                       8,536,330.18        8,694,187.30
      非流动负债合计                                    66,878,120.18      143,035,977.30
         负债合计                                      631,449,805.43      851,308,732.52
所有者权益(或股东权益):
    实收资本(或股本)                                 544,459,617.00      544,459,617.00
    资本公积                                           172,944,606.65      172,944,606.65
    减:库存股
    专项储备
    盈余公积                                             16,315,761.24      16,315,761.24

                                                20
                                 湖南金健米业股份有限公司 2013 年半年度报告



        一般风险准备
        未分配利润                                         -216,175,720.19              -240,989,486.14
        外币报表折算差额
    归属于母公司所有者权益合计                          517,544,264.70                492,730,498.75
        少数股东权益                                      10,293,491.51                 9,980,398.25
            所有者权益合计                              527,837,756.21                502,710,897.00
    负债和所有者权益总计                              1,159,287,561.64              1,354,019,629.52
        法定代表人:谢文辉          主管会计工作负责人:成利平          会计机构负责人:马先明


                                            母公司资产负债表
                                            2013 年 6 月 30 日

        编制单位:湖南金健米业股份有限公司
                                                                              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                                                      20,760,861.91                20,301,282.51
    交易性金融资产
    应收票据                                                                                    8,000,000.00
    应收账款
    预付款项
    应收利息
    应收股利
    其他应收款                                                   281,703,393.79               227,368,623.87
    存货
一年内到期的非流动资产
    其他流动资产
      流动资产合计                                               302,464,255.70               255,669,906.38
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                                                 339,159,786.58               401,516,502.71
    投资性房地产
    固定资产                                                      64,957,877.39                65,919,617.22
    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                                                        7,617,214.41                7,725,005.19
    开发支出
    商誉
    长期待摊费用


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                                湖南金健米业股份有限公司 2013 年半年度报告



    递延所得税资产
    其他非流动资产
      非流动资产合计                                       411,734,878.38               475,161,125.12
        资产总计                                           714,199,134.08               730,831,031.50
流动负债:
    短期借款                                               179,000,000.00               202,000,000.00
    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                                             2,232,920.55                 5,037,319.24
    应交税费                                                   131,354.15                   126,227.50
    应付利息
    应付股利
    其他应付款                                              50,933,852.31                77,354,544.66
一年内到期的非流动负债
    其他流动负债
      流动负债合计                                         232,298,127.01               284,518,091.40
非流动负债:
    长期借款                                                 2,341,790.00                 2,341,790.00
    应付债券
    长期应付款
    专项应付款
    预计负债                                                 4,534,820.85                 5,494,214.35
    递延所得税负债
    其他非流动负债                                           4,175,496.83                 4,175,496.83
      非流动负债合计                                        11,052,107.68                12,011,501.18
        负债合计                                           243,350,234.69               296,529,592.58
所有者权益(或股东权益):
    实收资本(或股本)                                     544,459,617.00               544,459,617.00
    资本公积                                               186,287,195.75               186,287,195.75
    减:库存股
    专项储备
    盈余公积                                                 6,762,979.47                 6,762,979.47
    一般风险准备
    未分配利润                                           -266,660,892.83              -303,208,353.30
所有者权益(或股东权益)合计                               470,848,899.39               434,301,438.92
负债和所有者权益(或股东权益)总计                         714,199,134.08               730,831,031.50
        法定代表人:谢文辉         主管会计工作负责人:成利平         会计机构负责人:马先明


                                               合并利润表
                                             2013 年 1—6 月
                                                                          单位:元 币种:人民币
                    项目                        附注             本期金额              上期金额


                                                   22
                             湖南金健米业股份有限公司 2013 年半年度报告



一、营业总收入                                                 677,463,603.37            685,376,808.91
    其中:营业收入                                             677,463,603.37            685,376,808.91
          利息收入
          已赚保费
          手续费及佣金收入
二、营业总成本                                                 722,979,698.35            697,644,828.06
    其中:营业成本                                             590,755,270.45            586,908,929.76
          利息支出
          手续费及佣金支出
          退保金
          赔付支出净额
          提取保险合同准备金净额
          保单红利支出
          分保费用
          营业税金及附加                                         2,953,611.34              3,011,296.19
          销售费用                                              67,584,615.67             57,155,260.63
          管理费用                                              37,155,488.15             31,022,164.78
          财务费用                                              18,655,650.87             17,713,538.02
          资产减值损失                                           5,875,061.87              1,833,638.68
加:公允价值变动收益(损失以“-”号填列)
投资收益(损失以“-”号填列)                                  50,497,152.91               276,262.77
其中:对联营企业和合营企业的投资收益
汇兑收益(损失以“-”号填列)
三、营业利润(亏损以“-”号填列)                               4,981,057.93            -11,991,756.38
    加:营业外收入                                              21,690,996.68              4,275,418.48
    减:营业外支出                                               1,040,826.17                598,794.38
      其中:非流动资产处置损失
四、利润总额(亏损总额以“-”号填列)                          25,631,228.44             -8,315,132.28
    减:所得税费用                                                 504,369.23                  9,585.97
五、净利润(净亏损以“-”号填列)                              25,126,859.21             -8,324,718.25
    归属于母公司所有者的净利润                                  24,813,765.95             -9,150,666.93
    少数股东损益                                                   313,093.26                825,948.68
六、每股收益:
    (一)基本每股收益                                                    0.0456                -0.0168
    (二)稀释每股收益                                                    0.0456                -0.0168
七、其他综合收益
八、综合收益总额                                                25,126,859.21           -8,324,718.25
归属于母公司所有者的综合收益总额                                24,813,765.95           -9,150,666.93
    归属于少数股东的综合收益总额                                   313,093.26              825,948.68
      法定代表人:谢文辉        主管会计工作负责人:成利平          会计机构负责人:马先明


                                           母公司利润表
                                          2013 年 1—6 月
                                                                           单位:元 币种:人民币


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                            湖南金健米业股份有限公司 2013 年半年度报告



                  项目                       附注           本期金额                上期金额
一、营业收入                                                    370,056.00              1,242,500.00
    减:营业成本                                                113,898.10                 97,930.33
          营业税金及附加
          销售费用                                              3,033,938.59            5,014,517.23
          管理费用                                             12,927,842.14           10,730,522.86
          财务费用                                              4,328,902.87            3,649,638.36
          资产减值损失                                         21,320,864.96             -709,348.42
加:公允价值变动收益(损失以“-”号填列)
          投资收益(损失以“-”号填列)                       59,020,632.61             276,262.77
其中:对联营企业和合营企业的投资收益
二、营业利润(亏损以“-”号填列)                             17,665,241.95          -17,264,497.59
    加:营业外收入                                             19,777,593.50            1,821,238.97
    减:营业外支出                                                895,374.98               32,054.87
          其中:非流动资产处置损失
三、利润总额(亏损总额以“-”号填列)                         36,547,460.47          -15,475,313.49
    减:所得税费用
四、净利润(净亏损以“-”号填列)                             36,547,460.47          -15,475,313.49
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                                               36,547,460.47        -15,475,313.49
      法定代表人:谢文辉        主管会计工作负责人:成利平          会计机构负责人:马先明


                                        合并现金流量表
                                        2013 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                                   857,043,964.82        772,694,959.77
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
    回购业务资金净增加额
    收到的税费返还                                                 284,941.12            348,300.72
收到其他与经营活动有关的现金                                    22,300,046.09         11,252,471.00
      经营活动现金流入小计                                     879,628,952.03        784,295,731.49


                                               24
                            湖南金健米业股份有限公司 2013 年半年度报告



购买商品、接受劳务支付的现金                              572,889,983.13        584,639,098.56
    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金                             60,487,976.00         48,574,656.84
    支付的各项税费                                         25,823,342.95         23,381,669.85
支付其他与经营活动有关的现金                               87,757,385.50         63,095,008.61
       经营活动现金流出小计                               746,958,687.58        719,690,433.86
经营活动产生的现金流量净额                                132,670,264.45         64,605,297.63
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                                    508,425.00             50,000.00
处置固定资产、无形资产和其他长期资产收回
                                                              232,490.00             37,585.00
的现金净额
处置子公司及其他营业单位收到的现金净额                     34,919,274.56
收到其他与投资活动有关的现金                                                      4,978,626.35
       投资活动现金流入小计                                35,660,189.56          5,066,211.35
购建固定资产、无形资产和其他长期资产支付
                                                            6,237,704.69          7,850,211.71
的现金
    投资支付的现金                                          3,594,402.00
    质押贷款净增加额
取得子公司及其他营业单位支付的现金净额
支付其他与投资活动有关的现金
       投资活动现金流出小计                                 9,832,106.69          7,850,211.71
投资活动产生的现金流量净额                                 25,828,082.87         -2,784,000.36
三、筹资活动产生的现金流量:
    吸收投资收到的现金
其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金                                    164,360,000.00        226,000,000.00
    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                               164,360,000.00        226,000,000.00
    偿还债务支付的现金                                    321,000,000.00        344,300,000.00
分配股利、利润或偿付利息支付的现金                         21,459,460.87         20,082,354.68
其中:子公司支付给少数股东的股利、利润
支付其他与筹资活动有关的现金
       筹资活动现金流出小计                               342,459,460.87        364,382,354.68
筹资活动产生的现金流量净额                               -178,099,460.87      -138,382,354.68
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                              -19,601,113.55        -76,561,057.41
加:期初现金及现金等价物余额                              115,798,830.50        159,786,058.91
六、期末现金及现金等价物余额                               96,197,716.95         83,225,001.50
    法定代表人:谢文辉        主管会计工作负责人:成利平      会计机构负责人:马先明

                                               25
                              湖南金健米业股份有限公司 2013 年半年度报告



                                         母公司现金流量表
                                           2013 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                                          370,056.00           1,211,202.00
     收到的税费返还
收到其他与经营活动有关的现金                                      350,428,243.11         310,589,556.02
       经营活动现金流入小计                                       350,798,299.11         311,800,758.02
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金                                      7,238,932.14           5,275,410.78
     支付的各项税费                                                 1,343,331.74           3,442,678.08
支付其他与经营活动有关的现金                                      368,772,093.57         274,010,780.66
       经营活动现金流出小计                                       377,354,357.45         282,728,869.52
经营活动产生的现金流量净额                                        -26,556,058.34          29,071,888.50
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                                           508,425.00              50,000.00
处置固定资产、无形资产和其他长期资产收回的现金
                                                                       22,000.00
净额
处置子公司及其他营业单位收到的现金净额                             60,830,000.00
收到其他与投资活动有关的现金
       投资活动现金流入小计                                        61,360,425.00              50,000.00
购建固定资产、无形资产和其他长期资产支付的现金                        492,086.00             487,700.00
     投资支付的现金                                                 3,594,402.00           4,500,000.00
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
       投资活动现金流出小计                                         4,086,488.00            4,987,700.00
投资活动产生的现金流量净额                                         57,273,937.00           -4,937,700.00
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                                            57,000,000.00          77,000,000.00
     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                                        57,000,000.00          77,000,000.00
     偿还债务支付的现金                                            80,000,000.00         126,000,000.00
分配股利、利润或偿付利息支付的现金                                  7,258,299.26           8,804,481.41
     支付其他与筹资活动有关的现金
       筹资活动现金流出小计                                        87,258,299.26         134,804,481.41
         筹资活动产生的现金流量净额                               -30,258,299.26         -57,804,481.41
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                                          459,579.40         -33,670,292.91
     加:期初现金及现金等价物余额                                  20,301,282.51          42,124,679.91
六、期末现金及现金等价物余额                                       20,760,861.91           8,454,387.00
       法定代表人:谢文辉         主管会计工作负责人:成利平           会计机构负责人:马先明

                                                 26
                                             湖南金健米业股份有限公司 2013 年半年度报告



                                                          合并所有者权益变动表
                                                              2013 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
                                                       减
                                                           专
       项目                                            :                        一般                          少数股东权     所有者权益合
                  实收资本(或股                           项                                             其
                                     资本公积          库          盈余公积      风险    未分配利润                益               计
                      本)                                 储                                             他
                                                       存                        准备
                                                           备
                                                       股
一、上年年末余
                   544,459,617.00   172,944,606.65               16,315,761.24          -240,989,486.14        9,980,398.25   502,710,897.00

加:会计政策变

前期差错更正
其他
二、本年年初余
                   544,459,617.00   172,944,606.65               16,315,761.24          -240,989,486.14        9,980,398.25   502,710,897.00

三、本期增减变
动金额(减少以                                                                           24,813,765.95          313,093.26     25,126,859.21
“-”号填列)
(一)净利润                                                                             24,813,765.95          313,093.26     25,126,859.21
(二)其他综合
收益
上述(一)和
                                                                                         24,813,765.95          313,093.26     25,126,859.21
(二)小计
(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
1.提取盈余公

2.提取一般风
险准备
3.对所有者(或
股东)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.盈余公积弥
补亏损


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                                                湖南金健米业股份有限公司 2013 年半年度报告



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
                  544,459,617.00     172,944,606.65               16,315,761.24          -216,175,720.19        10,293,491.51   527,837,756.21


                                                                                               单位:元 币种:人民币
                                                                          上年同期金额
                                                      归属于母公司所有者权益
                                                            专
       项目                                           减:                      一般                            少数股东权      所有者权益合
                  实收资本(或                              项                                             其
                                     资本公积         库存          盈余公积    风险      未分配利润                益                计
                      股本)                                储                                             他
                                                        股                      准备
                                                            备
一、上年年末余
                  544,459,617.00   172,944,606.65                 16,315,761.24          -246,217,726.29         8,254,698.09   495,756,956.69

加:会计政策变

前期差错更正
其他
二、本年年初余
                  544,459,617.00   172,944,606.65                 16,315,761.24          -246,217,726.29         8,254,698.09   495,756,956.69

三、本期增减变
动金额(减少以                                                                             -9,150,666.93          825,948.68     -8,324,718.25
“-”号填列)
(一)净利润                                                                               -9,150,666.93          825,948.68     -8,324,718.25
(二)其他综合
收益
上述(一)和
                                                                                           -9,150,666.93          825,948.68     -8,324,718.25
(二)小计
(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
1.提取盈余公

2.提取一般风
险准备
3.对所有者(或
股东)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)


                                                                      28
                                               湖南金健米业股份有限公司 2013 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)专项储备
1.本期提取
2.本期使用
(七)其他
四、本期期末余
                  544,459,617.00   172,944,606.65               16,315,761.24                 -255,368,393.22          9,080,646.77    487,432,238.44

                 法定代表人:谢文辉                 主管会计工作负责人:成利平                  会计机构负责人:马先明


                                                         母公司所有者权益变动表
                                                             2013 年 1—6 月
                                                                                                    单位:元 币种:人民币
                                                                                   本期金额
          项目              实收资本(或                      减:库        专项                   一般风
                                                资本公积                            盈余公积                     未分配利润       所有者权益合计
                                股本)                        存股          储备                   险准备
一、上年年末余额            544,459,617.00   186,287,195.75                        6,762,979.47                 -303,208,353.30       434,301,438.92
      加:会计政策变更
         前期差错更正
         其他
二、本年年初余额            544,459,617.00   186,287,195.75                        6,762,979.47                 -303,208,353.30       434,301,438.92
三、本期增减变动金额(减
                                                                                                                 36,547,460.47         36,547,460.47
少以“-”号填列)
(一)净利润                                                                                                     36,547,460.47         36,547,460.47
(二)其他综合收益
上述(一)和(二)小计                                                                                           36,547,460.47         36,547,460.47
(三)所有者投入和减少资

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
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)的
分配
4.其他
(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



                                                                       29
                                             湖南金健米业股份有限公司 2013 年半年度报告



1.本期提取
2.本期使用
(七)其他
四、本期期末余额           544,459,617.00   186,287,195.75                          6,762,979.47              -266,660,892.83      470,848,899.39



                                                                                                    单位:元 币种:人民币
                                                                                  上年同期金额
          项目             实收资本(或                      减:库        专项                    一般风险
                                              资本公积                               盈余公积                    未分配利润       所有者权益合计
                               股本)                        存股          储备                      准备
一、上年年末余额           544,459,617.00   186,287,195.75                          6,762,979.47                -306,342,601.51    431,167,190.71
      加:会计政策变更
         前期差错更正
         其他
二、本年年初余额           544,459,617.00   186,287,195.75                          6,762,979.47                -306,342,601.51    431,167,190.71
三、本期增减变动金额(减
                                                                                                                 -15,475,313.49    -15,475,313.49
少以“-”号填列)
(一)净利润                                                                                                     -15,475,313.49    -15,475,313.49
(二)其他综合收益
上述(一)和(二)小计                                                                                           -15,475,313.49    -15,475,313.49
(三)所有者投入和减少资

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
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)的
分配
4.其他
(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           544,459,617.00   186,287,195.75                          6,762,979.47                -321,817,915.00    415,691,877.22
                 法定代表人:谢文辉           主管会计工作负责人:成利平                     会计机构负责人:马先明

                 二、 公司基本情况
                     湖南金健米业股份有限公司(以下简称公司或本公司)系经湖南省人民政府湘政函〔1998〕
                 2 号文件批准,由常德市粮油总公司发起设立,于 1998 年 4 月 27 日在常德市工商行政管理局
                 登记注册,取得注册号为 430000000034505 的《企业法人营业执照》。公司现有注册资本
                 544,459,617.00 元,股份总数 544,459,617.00 股(每股面值 1 元),均为无限售条件的流通股份 A

                                                                      30
                         湖南金健米业股份有限公司 2013 年半年度报告



股。公司股票于 1998 年 5 月 6 日在上海证券交易所挂牌交易。
    本公司属粮食及饲料加工行业。经营范围:开发、生产、销售定型包装粮油及制品。食品
包装材料,经营商品和技术的进出口业务(法律法规禁止和限制的除外)。

三、 公司主要会计政策、会计估计和前期差错:
(一) 财务报表的编制基础:
本公司财务报表以持续经营为编制基础。

(二) 遵循企业会计准则的声明:
    本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、
经营成果、股东权益变动和现金流量等有关信息。

(三) 会计期间:
本公司会计年度自公历 1 月 1 日起至 12 月 31 日止。

(四) 记账本位币:
本公司的记账本位币为人民币。

(五) 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的会计处理方法
    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。公司取得
的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;
资本公积不足冲减的,调整留存收益。
    2、非同一控制下企业合并的会计处理方法
    公司在购买日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;如果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,首先对取
得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,经
复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期
损益。

(六) 合并财务报表的编制方法:
    母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司及其
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,
由母公司按照《企业会计准则第 33 号--合并财务报表》编制。

(七) 现金及现金等价物的确定标准:
    列示于现金流量表中的现金是指库存现金以及可以随时用于支付的存款。现金等价物是指
企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。

(八) 外币业务和外币报表折算:
    外币交易在初始确认时,采用交易发生日的即期汇率折算为人民币金额。资产负债表日,
外币货币性项目采用资产负债表日即期汇率折算,因汇率不同而产生的汇兑差额,除与购建符
合资本化条件资产有关的外币专门借款本金及利息的汇兑差额外,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,不改变其人民币金额;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,差额计入当期损益或资本
公积。


                                            31
                       湖南金健米业股份有限公司 2013 年半年度报告




(九) 金融工具:
    1、金融资产和金融负债的分类
    金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资
产(包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至
到期投资、贷款和应收款项、可供出售金融资产。
      金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负
债(包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金
融负债。
    2、金融资产和金融负债的确认依据、计量方法和终止确认条件
    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金
融负债时,按照公允价值计量;对于以公允价值计量且其变动计入当期损益的金融资产和金融
负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用
计入初始确认金额。
    公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的
交易费用,但下列情况除外:(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊
余成本计量;(2) 在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与
该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。
    公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公
允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负
债时可能发生的交易费用;(2) 与在活跃市场中没有报价、公允价值不能可靠计量的权益工具
挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;(3) 不属于指定为以公允
价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且
其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之
中的较高者进行后续计量:1) 按照《企业会计准则第 13 号--或有事项》确定的金额;2) 初始
确认金额扣除按照《企业会计准则第 14 号--收入》的原则确定的累积摊销额后的余额。
    金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方
法处理:(1) 以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成
的利得或损失,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投
资收益;处置时,将实际收到的金额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) 可供出售金融资产的公允价值变动计入资本公积;持有期间按实际利率
法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股
利时计入投资收益;处置时,将实际收到的金额与账面价值扣除原直接计入资本公积的公允价
值变动累计额之后的差额确认为投资收益。
    当收取某项金融资产现金流量的合同权利已终止或该金融资产所有权上几乎所有的风险和
报酬已转移时,终止确认该金融资产;当金融负债的现时义务全部或部分解除时,相应终止确
认该金融负债或其一部分。
    3、金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资
产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收
到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险
和报酬的,分别下列情况处理:(1) 放弃了对该金融资产控制的,终止确认该金融资产;(2) 未
放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确
认有关负债。
    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

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     止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的
     差额计入当期损益:(1) 终止确认部分的账面价值;(2) 终止确认部分的对价,与原直接计入所
     有者权益的公允价值变动累计额中对应终止确认部分的金额之和。
         4、主要金融资产和金融负债的公允价值确定方法
         存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市
     场的金融资产或金融负债,采用估值技术(包括参考熟悉情况并自愿交易的各方最近进行的市
     场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期
     权定价模型等)确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易
     价格作为确定其公允价值的基础。
         5、金融资产的减值测试和减值准备计提方法
         资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面
     价值进行检查,如有客观证据表明该金融资产发生减值的,计提减值准备。
         对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,可以单独
     进行减值测试,或包括在具有类似信用风险特征的金融资产组合中进行减值测试;单独测试未
     发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征
     的金融资产组合中再进行减值测试。
         按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价值高于
     预计未来现金流量现值之间的差额确认减值损失。在活跃市场中没有报价且其公允价值不能可
     靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发
     生减值时,将该权益工具投资或衍生金融资产的账面价值,高于按照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,确认为减值损失。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,
     确认其减值损失,并将原直接计入所有者权益的公允价值累计损失一并转出计入减值损失。

     (十) 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              金额 100 万元及以上。
                                              单独进行减值测试,根据其未来现金流量现值低于其账面价
单项金额重大并单项计提坏账准备的计提方法
                                              值的差额计提坏账准备。

     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
      账龄分析法组合                                   相同账龄的应收款项具有类似信用风险特征
      按组合计提坏账准备的计提方法:
                        组合名称                                            计提方法
      账龄分析法组合                                   账龄分析法

     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
     1 年以内(含 1 年)     7                                       7
     1-2 年                 10                                      10
     2-3 年                 20                                      20
     3 年以上                30                                      30




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3、 单项金额虽不重大但单项计提坏账准备的应收账款:
                             应收款项的未来现金流量现值与以账龄为信用风险特征的应
 单项计提坏账准备的理由
                             收款项组合的未来现金流量现值存在显著差异。
                             单独进行减值测试,根据其未来现金流量现值低于其账面价
 坏账准备的计提方法
                             值的差额计提坏账准备。

(十一) 存货:
1、 存货的分类
    存货包括在开发经营过程中为出售或耗用而持有的开发用土地、开发产品、意图出售而暂
时出租的开发产品、周转房、库存材料、库存设备和低值易耗品等,以及在开发过程中的开发
成本。

2、 发出存货的计价方法
加权平均法

3、 存货可变现净值的确定依据及存货跌价准备的计提方法
    资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货成本高于可变现净值
的差额计提存货跌价准备。直接用于出售的存货,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;资产负债表日,同一项存货中一部分有合同价格约
定、其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别
确定存货跌价准备的计提或转回的金额。

4、 存货的盘存制度
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
一次摊销法

(2) 包装物
一次摊销法

(十二) 长期股权投资:
1、 投资成本确定
    (1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或发
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其
初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份的面值总
额之间的差额调整资本公积;资本公积不足冲减的,调整留存收益。
    (2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值作为其初
始投资成本。
    (3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投
资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投
资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公
允的除外)。

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2、后续计量及损益确认方法
    对被投资单位能够实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照
权益法进行调整;对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。

3、 确定对被投资单位具有共同控制、重大影响的依据
    按照合同约定,与被投资单位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
意的,认定为共同控制;对被投资单位的财务和经营政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的,认定为重大影响。

4、 减值测试方法及减值准备计提方法
    对子公司、联营企业及合营企业的投资,在资产负债表日有客观证据表明其发生减值的,
按照账面价值高于可收回金额的差额计提相应的减值准备;对被投资单位不具有共同控制或重
大影响、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,按照《企业会计准
则第 22 号--金融工具确认和计量》的规定计提相应的减值准备。

(十三) 固定资产:
1、 固定资产确认条件、计价和折旧方法:
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单
位价值较高的有形资产。
    固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年
限平均法)提取折旧。

2、 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            25—40                       5               3.80—2.375
     机器设备               7—20                       5               13.57—4.75
     电子设备                4—5                       5             23.75—19.00
     运输设备              10—12                       5                9.50—7.92
     其他设备                5—8                       5             19.00—11.875

3、 固定资产的减值测试方法、减值准备计提方法
    资产负债表日,有迹象表明固定资产发生减值的,按照账面价值高于可收回金额的差额计
提相应的减值准备。

(十四) 在建工程:
    1、在建工程同时满足经济利益很可能流入、成本能够可靠计量则予以确认。在建工程按建
造该项资产达到预定可使用状态前所发生的实际成本计量。
    2、在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状
态但尚未办理竣工决算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整
原暂估价值,但不再调整原已计提的折旧。
    3、资产负债表日,有迹象表明在建工程发生减值的,按照账面价值高于可收回金额的差额
计提相应的减值准备。

(十五) 借款费用:


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    1、借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本
化,计入相关资产成本;其他借款费用,在发生时确认为费用,计入当期损益。
    2、借款费用资本化期间
    (1) 当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;2) 借款费用已
经发生;3) 为使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。
    (2) 若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续
超过 3 个月,暂停借款费用的资本化;中断期间发生的借款费用确认为当期费用,直至资产的
购建或者生产活动重新开始。
    (3) 当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用
停止资本化。
    3、借款费用资本化金额
    为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利
息费用(包括按照实际利率法确定的折价或溢价的摊销),减去将尚未动用的借款资金存入银行
取得的利息收入或进行暂时性投资取得的投资收益后的金额,确定应予资本化的利息金额;为
购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门借款的资
产支出加权平均数乘以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。

(十六) 生物资产:
    1、生物资产是指有生命的动物和植物,包括消耗性生物资产、生产性生物资产和公益性生
物资产,本公司的生物资产是指生产性生物资产和消耗性生物资产。
    2、生物资产按照成本计量。生产性生物资产折旧采用年限平均法,生产性生物资产的使用
寿命、预计净残值和年折旧率如下:
生产性生物资产类别 使用寿命(年)          预计净残值(%)       年折旧率(%)
       成乳牛                  8                   5                 11.875

    3、 收获或出售消耗性生物资产,或生产性生物资产收获农产品时,采用加权平均法结转
成本。
    4、 资产负债表日,以成本模式进行后续计量的生物资产,当有确凿证据表明由于遭受自
然灾害、病虫害、动物疫病侵袭或市场需求变化等原因,使消耗性生物资产可变现净值或生产
性生物资产的可收回金额低于其账面价值的,消耗性生物资产按本财务报表附注二之存货所述
方法计提跌价准备,生产性生物资产按照账面价值高于可收回金额的差额计提相应的减值准备。


(十七) 无形资产:
    1、无形资产包括土地使用权、专利权及非专利技术等,按成本进行初始计量。
    2、使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实
    现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。具体年限如下:
项 目                                    摊销年限(年)
土地使用权                               40-50
商标权                                   10
注射液所有权                             10
药品批准文号                             10
省水稻所玉针香专营费                     10
星二号品种申请权                         10
珍珠米专有技术                           10

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    3、使用寿命确定的无形资产,在资产负债表日有迹象表明发生减值的,按照账面价值高于
可收回金额的差额计提相应的减值准备;使用寿命不确定的无形资产和尚未达到可使用状态的
无形资产,无论是否存在减值迹象,每年均进行减值测试。
    4、内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶
段的支出,同时满足下列条件的,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。
    公司划分内部研究开发项目研究阶段支出和开发阶段支出的具体标准:
    内部研究开发项目的研究阶段,是指为获取新的技术知识并理解它们而进行的独创性的有
计划调查。
    内部研究开发项目的开发阶段,是指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。


(十八) 长期待摊费用:
    长期待摊费用按实际发生额入账,在受益期或规定的期限内分期平均摊销。如果长期待摊
的费用项目不能使以后会计期间受益则将尚未摊销的该项目的摊余价值全部转入当期损益。

(十九) 预计负债:
    1、因对外提供担保、诉讼事项、产品质量保证、亏损合同等或有事项形成的义务成为公司
承担的现时义务,履行该义务很可能导致经济利益流出公司,且该义务的金额能够可靠的计量
时,公司将该项义务确认为预计负债。
    2、公司按照履行相关现时义务所需支出的最佳估计数对预计负债进行初始计量,并在资产
负债表日对预计负债的账面价值进行复核。

(二十) 收入:
    1、销售商品
    销售商品收入在同时满足下列条件时予以确认:(1) 将商品所有权上的主要风险和报酬转
移给购货方;(2) 公司不再保留通常与所有权相联系的继续管理权,也不再对已售出的商品实
施有效控制;(3) 收入的金额能够可靠地计量;(4) 相关的经济利益很可能流入;(5) 相关的已
发生或将发生的成本能够可靠地计量。
    2、提供劳务
    提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计
量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成
本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已经提供劳务占应提供劳务
总量的比例确定提供劳务交易的完工进度。提供劳务交易的结果在资产负债表日不能够可靠估
计的,若已经发生的劳务成本预计能够得到补偿,按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;若已经发生的劳务成本预计不能够得到补偿,将已经发生的
劳务成本计入当期损益,不确认劳务收入。
    3、让渡资产使用权
    让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认
让渡资产使用权的收入。利息收入按照他人使用本公司货币资金的时间和实际利率计算确定;
使用费收入按有关合同或协议约定的收费时间和方法计算确定。



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                                湖南金健米业股份有限公司 2013 年半年度报告



      (二十一) 政府补助:
           1、 政府补助包括与资产相关的政府补助和与收益相关的政府补助。
           2、政府补助为货币性资产的,按照收到或应收的金额计量;政府补助为非货币性资产的,
      按照公允价值计量,公允价值不能可靠取得的,按照名义金额计量。
           3、与资产相关的政府补助,确认为递延收益,在相关资产使用寿命内平均分配,计入当期
      损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,确认为递延收益,在
      确认相关费用的期间,计入当期损益;用于补偿已发生的相关费用或损失的,直接计入当期损
      益。

      (二十二) 递延所得税资产/递延所得税负债:
          1、根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按
      照税法规定可以确定其计税基础的,该计税基础与其账面数之间的差额),按照预期收回该资产
      或清偿该负债期间的适用税率计算确认递延所得税资产或递延所得税负债。
          2、确认递延所得税资产以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。资
      产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性
      差异的,确认以前会计期间未确认的递延所得税资产。
          3、资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得
      足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在
      很可能获得足够的应纳税所得额时,转回减记的金额。
          4、公司当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况
      产生的所得税:(1) 企业合并;(2) 直接在所有者权益中确认的交易或者事项。

      (二十三) 经营租赁、融资租赁:
          公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期
      损益,发生的初始直接费用,直接计入当期损益。或有租金在实际发生时计入当期损益。
      公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费
      用,直接计入当期损益。或有租金在实际发生时计入当期损益。

      (二十四) 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

      (二十五) 前期会计差错更正
      1、 追溯重述法
      无

      2、 未来适用法
      无

      四、 税项:
      (一) 主要税种及税率
      税种                              计税依据                                        税率
增值税              销售货物或提供应税劳务                                   17%、13%

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                                          湖南金健米业股份有限公司 2013 年半年度报告



    营业税                  应纳税营业额                                               5%、3%
    城市维护建设税          应缴流转税税额                                             5%、7%
    企业所得税              应纳税所得额                                               25%、15%
                            从价计征的,按房产原值一次减除 20%-30%后余值的
    房产税                                                                             1.2%、12%
                            1.2%计缴;从租计征的,按租金收入的 12%计缴
                            有偿转让国有土地使用权及地上建筑物和其他附着物             实 行 四 级 超 率 累 进 税
    土地增值税
                            产权产生的增值额                                           率,30%-60%
    教育费附加              应缴流转税税额                                             3%
    地方教育费附加          应缴流转税税额                                             2%

             (二) 税收优惠及批文
                 根据湘科高办字〔2012〕13 号文件,本公司子公司湖南金健药业有限责任公司(以下简称
             金健药业公司)于 2011 年 11 月 4 日被湖南省科学技术厅、湖南省财政厅、湖南省国家税务局、
             湖南省地方税务局认定为高新技术企业,并获得编号为 GF201143000026 的高新技术企业证书。
             药业公司 2011-2014 年减按 15%的税率计缴企业所得税。
                 本公司子公司湖南金健粮油实业发展有限责任公司(以下简称金健粮油公司)、湖南金健植
             物油有限责任公司(以下简称金健植物油公司)从事农产品初加工,根据《中华人民共和国企
             业所得税法》第二十五条、第二十七条第一项以及《中华人民共和国企业所得税法实施条例》
             第八十六条第一项规定,免征企业所得税。

             五、 企业合并及合并财务报表
             (一) 子公司情况
             1、 通过设立或投资等方式取得的子公司
                                                                                       单位:元 币种:人民币
                           子公司
     子公司全称                          注册地            业务性质         注册资本                      经营范围
                             类型
                                                                                            粮食收购,粮食加工、销售,销售政策允
湖南金 健 粮 油 实 业 发   全资子   常德市德山开发
                                                        制造业              90,000,000.00   许的农副产品、饲料、油脂化工产品、粮
展有限责任公司             公司     区崇德路
                                                                                            油机械设备及配件、包装材料;仓储。
                                                                                            植物油脂油料收购、仓储保管、加工、销
                                                                                            售;粮食收购;生产加工粮油包装物;经
湖南金 健 植 物 油 有 限   全资子   常德市德山开发                                          销粮油及制品、油脂化工产品、粮油机械
                                                        制造业             100,000,000.00
责任公司                   公司     区德山北路 155 号                                       及配件、政策允许的农副产品收购、加工、
                                                                                            销售;油脂油料及副产品进出口(以上国
                                                                                            家有专项规定的除外)。
湖南阳 光 乳 业 股 份 有   控股子   常德市德山经济                                          牧草种植、奶牛养殖、初奶收购、乳品加
                                                        制造业              50,000,000.00
限公司                     公司     开发区桃林东路                                          工、销售(凭本企业卫生许可证)
                                                                                            生产、销售大容量注射剂、冲洗剂;经营
                                    常德市德山经济                                          化工产品(不含危险化学品);五金和机
湖南金 健 药 业 有 限 责   全资子
                                    开发区崇德路金      制造业              90,000,000.00   械配件购销及进出口业务(国家限定公司
任公司                     公司
                                    健工业城                                                经营和国家禁止进出口的商品及技术除
                                                                                            外)。
                                    长沙市韶山北路
湖南乐 米 乐 家 庭 营 销   全资子                                                           销售粮油、副食品、日用杂品;加工(包
                                    398 号华盛花园 7    商业                10,000,000.00
股份有限公司               公司                                                             装)粮食制品。
                                    楼
                                    常德市德山樟木                                          粮、油及农副产品收购;开发、生产、销
湖南金 健 高 科 技 食 品   全资子
                                    桥(金健工业城      制造业              20,000,000.00   售食品及其包装材料(不含印制),与食
有限责任公司               公司
                                    内)                                                    品加工相关的机械,食品化工添加剂。
湖南金 健 建 筑 有 限 责   控股子   常德市柳叶路国      建筑业              20,000,000.00   按三级建筑企业施工范围进行工业与民


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                                          湖南金健米业股份有限公司 2013 年半年度报告



任公司                     公司     安局三搂                                                    用建筑工程的施工、中央空调系统工程的
                                                                                                安装及维修服务;建筑五金、水暖器材、
                                                                                                建筑材料的购销业务。
                                                                                                自营和代理各类商品及技术的进出口业
                                                                                                务(国家限定公司经营或禁止进出口的商
湖南金 健 米 业 进 出 口   全资子   常德市洞庭大道                                              品及技术除外);经营进料加工和“三来
                                                        进出口                  10,000,000.00
有限责任公司               公司     中段 138 号                                                 一补”业务;经营对销贸易和转口贸易;
                                                                                                粮油及其他农副产品的收购(国家有专项
                                                                                                规定的除外)。
                                                                                                园林绿化工程设计、施工及绿地护养,苗
常德金 健 园 林 建 设 有   控股子   常德市柳叶路金
                                                        园林绿化                 2,000,000.00   木花卉种植、销售,租摆;盆景制作、销
限公司                     公司     色晓岛会所 2 楼
                                                                                                售;园林机械销售。
湖南金 健 面 制 品 有 限   全资子   临澧县安福工业                                              粮食收购、加工、销售;国家政策允许的
                                                       制造业                   90,000,000.00
责任公司                   公司     园                                                          农副产品收购、销售;饲料加工、销售。
                                    常德市德山开发                                              生产、销售定型粮油及其制品(大米、杂
湖南金 健 米 业 营 销 有   全资子
                                    区崇德路(金健总 商业                       10,000,000.00   粮、面粉、面条、米粉、食用油)、休闲
限公司                     公司
                                    部办公楼三层)                                              食品、乳品及其乳制品、调味品。
                                    常德经济技术开
湖南金 健 粮 油 食 品 检   全资子   发区德山镇樟木                                              粮油原料及其食品的技术研发、推广、检
                                                       食品检测业                5,000,000.00
测有限公司                 公司     桥居委会崇德路                                              测、信息化应用
                                    (金科大楼 10 楼)
             续上表:
                                                                 实质上构成对
                                                                                                              是否
                                                                 子公司净投资       持股        表决权比例
              子公司全称                  期末实际出资额                                                      合并    少数股东权益
                                                                 的其他项目余     比例(%)           (%)
                                                                                                              报表
                                                                       额
湖南金健粮油实业发展有限责任公司                90,000,000.00                         100.00         100.00    是
湖南金健植物油有限责任公司                     100,000,000.00                         100.00         100.00    是
湖南阳光乳业股份有限公司                        38,000,000.00                          76.00          76.00    是      10,163,787.79
湖南金健药业有限责任公司                        92,574,947.55                         100.00         100.00    是
湖南乐米乐家庭营销股份有限公司                  10,000,000.00                         100.00         100.00    是
湖南金健高科技食品有限责任公司                  20,000,000.00                         100.00         100.00    是
湖南金健建筑有限责任公司                        19,902,108.12                          99.50          99.50    是        101,375.64
湖南金健米业进出口有限责任公司                  10,000,000.00                         100.00         100.00    是
常德金健园林建设有限公司                         1,805,033.84                          97.00          97.00    是          28,328.08
湖南金健面制品有限责任公司                      90,000,000.00                         100.00         100.00    是
湖南金健米业营销有限公司                        10,000,000.00                         100.00         100.00    是
湖南金健粮油食品检测有限公司                     5,000,000.00                         100.00         100.00    是


             (二) 合并范围发生变更的说明
             出售股权而减少子公司的情况说明:
                 本公司于 2013 年 4 月 18 日与湖南粮食集团有限责任公司签订了《湖南金恒房地产有限公
             司股权转让协议》,并经公司董事会第六届第二次会议、公司 2012 年年度股东大会审议通过,
             将所持有的湖南金恒房地产有限公司 100%股权转让给湖南粮食集团有限责任公司,其子公司常
             德金健物业服务有限公司也一并转让。本公司已于 2013 年 6 月 30 日前分两次收到该项股权转
             让款 60,830,000.00 元,并办理了相应的财产权交接手续,转让余款于 7 月 15 日全部到账。故
             自 2013 年 6 月起不再将其纳入合并财务报表范围。

             (三) 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


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                               湖南金健米业股份有限公司 2013 年半年度报告



    的经营实体
                                                                               单位:元 币种:人民币
              名称                             处置日净资产                  期初至处置日净利润
  湖南金恒房地产有限公司                               58,523,479.70                     -3,206,650.31
  常德金健物业服务有限公司                                626,433.73                         39,903.46

    六、 合并财务报表项目注释
    (一) 货币资金
                                                                                          单位:元
                                   期末数                                       期初数
         项目
                     外币金额      折算率       人民币金额      外币金额      折算率    人民币金额
  现金:                  /           /         1,100,384.33        /             /         888,147.62
  人民币                  /           /         1,100,384.33        /             /         888,147.62
  银行存款:              /           /        94,721,735.37        /             /    114,585,664.21
  人民币                  /           /        94,426,932.79        /             /    114,585,599.35
  美元                 48,137.32     6.1242       294,802.58         10.32      6.2855           64.86
  其他货币资金:          /           /           375,597.25        /             /         325,018.67
  人民币                  /           /           375,597.25        /             /         325,018.67
       合计               /           /        96,197,716.95        /             /    115,798,830.50

    (二) 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
  银行承兑汇票                                         13,097,491.01                     30,367,140.56
              合计                                     13,097,491.01                     30,367,140.56

    2、期末公司已经背书给他方但尚未到期的票据情况
                                                                             单位:元 币种:人民币
        出票单位                出票日期                   到期日                  金额         备注
公司已经背书给其他方但尚未到期的票据
家润多超市有限公司          2013 年 4 月 3 日       2013 年 10 月 3 日            2,567,031.97
家润多超市有限公司          2013 年 5 月 31 日      2013 年 11 月 30 日             972,900.72
新一佳超市有限公司          2013 年 5 月 30 日      2013 年 8 月 30 日              881,304.26
新一佳超市有限公司          2013 年 4 月 24 日      2013 年 7 月 24 日              615,435.69
国中医药湖南九华有限公司    2013 年 5 月 24 日      2013 年 11 月 24 日             500,000.00
          合计                       /                        /                   5,536,672.64     /

    (三) 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
  种类                  账面余额                坏账准备                 账面余额             坏账准备
                      金额       比例         金额       比例          金额        比例     金额       比例


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                                      湖南金健米业股份有限公司 2013 年半年度报告



                                        (%)                        (%)                          (%)                       (%)
按组合计提坏账准备的应收账款:
账龄分析法组合      97,912,555.69      96.30       7,169,688.31     7.32      67,462,938.28    94.63     5,043,952.15      7.48
组合小计            97,912,555.69      96.30       7,169,688.31     7.32      67,462,938.28    94.63     5,043,952.15      7.48
单项金额虽不重大
但单项计提坏账准     3,766,803.90        3.70      3,766,803.90   100.00       3,828,243.90     5.37     3,828,243.90    100.00
备的应收账款
      合计        101,679,359.59          /       10,936,492.21        /      71,291,182.18      /       8,872,196.05      /

        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
                      95,992,942.97            98.04    6,719,506.01       64,506,271.65         95.62    4,515,439.03
      计
      1至2年              99,963.85             0.10        9,996.39        1,759,564.59          2.61      175,956.46
      2至3年           1,057,087.54             1.08      211,417.51           65,739.58          0.10       13,147.92
      3 年以上           762,561.33             0.78      228,768.40        1,131,362.46          1.67      339,408.74
          合计        97,912,555.69           100.00    7,169,688.31       67,462,938.28        100.00    5,043,952.15

        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
      1                              632,861.70             632,861.70                 100.00 收回可能性极小
      2                              414,258.10             414,258.10                 100.00 收回可能性极小
      3                              338,877.91             338,877.91                 100.00 收回可能性极小
      4                              275,013.14             275,013.14                 100.00 收回可能性极小
      5                              193,020.32             193,020.32                 100.00 收回可能性极小
      6-67                         1,912,772.73           1,912,772.73                 100.00 收回可能性极小
               合计                3,766,803.90           3,766,803.90             /                  /

        2、 本期转回或收回情况
                                                                                           单位:元 币种:人民币
                                                                    转回或收回前
                           转回或收回原         确定原坏账准备                                               转回坏账准备
     应收账款内容                                                   累计已计提坏             收回金额
                               因                   的依据                                                       金额
                                                                    账准备金额
  攸县上云桥中心医院                          收回可能性极小            69,730.00              61,440.00          61,440.00
          合计                   /                    /                 69,730.00               /                  /

        3、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。

        4、 应收账款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                     年限            占应收账款总额


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                                  湖南金健米业股份有限公司 2013 年半年度报告



                                                                                                  的比例(%)
      1                   非关联方                     3,883,644.40     1 年以内                             3.82
      2                   非关联方                     3,624,656.65     1 年以内                             3.56
      3                   非关联方                     2,927,482.90     1 年以内                             2.88
      4                   非关联方                     2,289,427.02     1 年以内                             2.25
      5                   非关联方                     2,085,945.76     1 年以内                             2.05
             合计                 /                   14,811,156.73                /                        14.56

          (四) 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
项计提坏账准备的 28,419,859.73 31.43         28,419,859.73     100.00   28,419,859.73     78.17    28,419,859.73    100.00
其他应收账款
按组合计提坏账准备的其他应收账款:
账龄分析法组合    61,044,567.90 67.51         4,890,595.98       8.01      6,975,412.39   19.18     1,135,418.30     16.28
组合小计          61,044,567.90 67.51         4,890,595.98       8.01      6,975,412.39   19.18     1,135,418.30     16.28
单项金额虽不重大
但单项计提坏账准      963,046.54  1.06           963,046.54    100.00       963,046.54     2.65      963,046.54     100.00
备的其他应收账款
      合计        90,427,474.17    /         34,273,502.25       /      36,358,318.66       /      30,518,324.57      /

          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
           其他应收款内容        账面余额                 坏账金额             计提比例(%)          理由
          1                      27,348,129.89            27,348,129.89                100.00 收回可能性极小
          2                        1,071,729.84             1,071,729.84               100.00 收回可能性极小
                 合计            28,419,859.73            28,419,859.73              /                /

          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     57,468,364.87         94.14      4,022,785.54      3,370,216.36        48.31    235,915.16
    1至2年              709,082.52          1.16         70,908.25        461,535.99         6.62     46,153.60
    2至3年              632,339.60          1.04        126,467.92        897,484.76        12.87    179,496.95
    3 年以上          2,234,780.91          3.66        670,434.27      2,246,175.28        32.20    673,852.59
          合计       61,044,567.90        100.00      4,890,595.98      6,975,412.39      100.00 1,135,418.30

          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


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                              湖南金健米业股份有限公司 2013 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            坏账准备         计提比例(%)       计提理由
1                           300,000.00          300,000.00               100.00 收回可能性极小
2                             95,000.00           95,000.00              100.00 收回可能性极小
3                             80,000.00           80,000.00              100.00 收回可能性极小
4                             60,000.00           60,000.00              100.00 收回可能性极小
5                             52,020.00           52,020.00              100.00 收回可能性极小
3-35                        376,026.54          376,026.54               100.00 收回可能性极小
       合计                 963,046.54          963,046.54           /                  /

    2、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
                                                                                 占其他应收款总
     单位名称           与本公司关系            金额                年限
                                                                                   额的比例(%)
1                     关联方                  47,739,832.97   1 年以内                      52.79
2                     非关联方                27,348,129.89   5 年以上                      30.24
3                     非关联方                 1,440,000.00   1 年以内                       1.59
4                     非关联方                 1,071,729.84   5 年以上                       1.19
5                     非关联方                   770,762.84   5 年以上                       0.85
       合计                   /               78,370,455.54            /                    86.66

    (五) 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                71,899,039.58              99.46          50,419,379.68              98.52
1至2年                      53,671.46               0.07             567,396.44               1.11
2至3年                     193,363.75               0.27              46,035.12               0.09
3 年以上                   142,663.50               0.20             143,263.50               0.28
      合计              72,288,738.29             100.00          51,176,074.74            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
1                     非关联方                15,876,388.50   1 年以内             购油预付款
2                     非关联方                 8,202,500.00   1 年以内             购油预付款
3                     非关联方                 8,000,000.00   1 年以内             菜粕预付款
4                     非关联方                 5,400,000.00   1 年以内             菜粕预付款
5                     非关联方                 4,347,000.00   1 年以内             购油预付款
       合计                   /               41,825,888.50            /                   /

    3、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。

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     (六) 存货:
     1、 存货分类
                                                                                       单位:元 币种:人民币
                                       期末数                                               期初数
   项目
                 账面余额            跌价准备      账面价值            账面余额           跌价准备      账面价值
 原材料         68,900,503.72                     68,900,503.72      106,821,704.43                   106,821,704.43
 在产品            903,816.06                        903,816.06        1,662,905.55                     1,662,905.55
 库存商品       98,138,000.27    1,028,515.00     97,109,485.27      100,021,180.69      1,028,515.00  98,992,665.69
 周转材料       15,884,071.17                     15,884,071.17       18,631,836.49                    18,631,836.49
 消耗性生
                  299,060.70                            299,060.70        299,060.70                        299,060.70
 物资产
 开发产品                                                              2,624,223.76                       2,624,223.76
 在途物资                                                              1,302,620.84                       1,302,620.84
 开发成本                                                            180,832,762.74                     180,832,762.74
   合计        184,125,451.92    1,028,515.00    183,096,936.92      412,196,295.20     1,028,515.00    411,167,780.20

     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
   库存商品              1,028,515.00                                                                  1,028,515.00
       合计              1,028,515.00                                                                  1,028,515.00

     (七) 其他流动资产:
                                                                                       单位:元 币种:人民币
              项目                                      期末数                               期初数
   可抵扣增值税进项税额                                          7,870,507.61                      16,091,233.48
   预交土地使用税                                                   86,067.99                          80,147.00
   预交营业税                                                        5,800.31
   待摊费用                                                        717,948.12                         238,189.91
              合计                                               8,680,324.03                      16,409,570.39

     (八) 对合营企业投资和联营企业投资:
                                                                                       单位:元 币种:人民币
                        本企业
               本企
                        在被投
被投资单       业持                                        期末负债总       期末净资产      本期营业收        本期净利
                        资单位         期末资产总额
位名称         股比                                            额             总额            入总额              润
                        表决权
               例(%)
                        比例(%)
一、合营企业
二、联营企业
湖南华悦
                  25            25     104,630,533.05     17,267,579.34    87,362,953.71    20,540,056.20    -230,501.46
酒店有限


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                                       湖南金健米业股份有限公司 2013 年半年度报告



  公司
  金健米业
  (泰国)有       49          49        12,983,225.70    12,048,920.86       934,304.84
  限公司

        (九) 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
                                                                                                 在被投
                                                                                                           资单位
                                                                                      减值准     资单位
    被投资单位          投资成本        期初余额         增减变动       期末余额                           表决权
                                                                                        备       持股比
                                                                                                             比例
                                                                                               例(%)
                                                                                                           (%)
  武汉武大创新投
                    2,000,000.00       2,000,000.00                    2,000,000.00                     5.19          5.19
  资有限公司
  湖南嘉业达电子
                    3,234,000.00       3,234,000.00                    3,234,000.00                     9.80          9.80
  有限公司
  湖南金健种业有
                    6,239,844.29       6,239,844.29   3,594,402.00     9,834,246.29                 10.00            10.00
  限责任公司
  汉寿县金泽福民
                        100,000.00      100,000.00                      100,000.00                      9.10          9.10
  种粮专业合作社

        按权益法核算:
                                                                                      单位:元 币种:人民币
                                                                                              在被投资   在被投资单
                                                                                      减值准
  被投资单位        投资成本           期初余额       增减变动        期末余额                单位持股   位表决权比
                                                                                        备
                                                                                              比例(%) 例(%)
金健米业(泰国)
                    528,861.90          457,809.37                     457,809.37                 49.00                49.00
有限公司
湖南华悦酒店有
                 34,250,000.00        21,898,363.79   -57,625.36     21,840,738.43                25.00                25.00
限公司


        (十) 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:                  846,869,936.55                  4,345,544.29       13,450,536.84 837,764,944.00
 其中:房屋及建筑物                  391,371,272.01                  1,126,435.97       11,802,348.24 380,695,359.74
       机器设备                      398,921,086.49                   1,496,414.62                       400,417,501.11
       运输工具                        4,034,559.07                     456,459.93         519,721.00          3,971,298.00
       电子设备                       17,358,919.76                    630,562.61          802,315.01     17,187,167.36
       其他                           35,184,099.22                    635,671.16          326,152.59     35,493,617.79
                                                      本期新增         本期计提


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二、累计折旧合计:              274,416,720.53                    18,763,448.85      1,317,965.10   291,862,204.28
其中:房屋及建筑物               76,398,445.69                     4,642,695.02        508,358.30    80,532,782.41
      机器设备                  176,767,037.16                    12,647,162.95                     189,414,200.11
      运输工具                    2,040,283.99                         57,883.26       208,219.35     1,889,947.90
      电子设备                   12,764,918.53                        463,539.12       559,403.48    12,669,054.17
      其他                        6,446,035.16                        952,168.50        41,983.97     7,356,219.69
三、固定资产账面净值合计        572,453,216.02                    /                      /          545,902,739.72
其中:房屋及建筑物              314,972,826.32                    /                      /          300,162,577.33
      机器设备                  222,154,049.33                    /                      /          211,003,301.00
      运输工具                    1,994,275.08                    /                      /            2,081,350.10
      电子设备                    4,594,001.23                    /                      /            4,518,113.19
      其他                       28,738,064.06                    /                      /           28,137,398.10
四、减值准备合计                 23,721,849.49                    /                      /           23,721,849.49
其中:房屋及建筑物                9,414,441.13                    /                      /            9,414,441.13
      机器设备                   13,422,599.73                    /                      /           13,422,599.73
      运输工具                       32,399.00                    /                      /               32,399.00
      电子设备                      417,043.15                    /                      /              417,043.15
      其他                          435,366.48                    /                      /              435,366.48
五、固定资产账面价值合计        548,731,366.53                    /                      /          522,180,890.23
其中:房屋及建筑物              305,558,385.19                    /                      /          290,748,136.20
      机器设备                  208,731,449.60                    /                      /          197,580,701.27
      运输工具                      1,961,876.08                  /                      /            2,048,951.10
      电子设备                  4,176,958.08                      /                      /            4,101,070.04
      其他                    28,302,697.58                       /                      /           27,702,031.62
      本期折旧额:18,763,448.85 元。
      本期由在建工程转入固定资产原价为:892,800.00 元。

      (十一) 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     2,821,974.53                      2,821,974.53       285,240.00                  285,240.00

      2、 重大在建工程项目变动情况:
                                                                                  单位:元 币种:人民币
                                                                                      工程投
                                                                          转入固定    入占预   工程进
      项目名称             预算数         期初数         本期增加                                         期末数
                                                                            资产      算比例      度
                                                                                      (%)
 阳光乳业改造工程      1,918,800.00      285,240.00       876,723.37     892,800.00     60.56 60.56      269,163.37
 德山药厂改造工程      3,760,000.00                     2,522,194.00                    67.08 67.08    2,522,194.00
 面粉厂小袋粉自动生      480,000.00                        30,617.16                      6.38 6.38       30,617.16


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产线工程
        合计           6,158,800.00     285,240.00       3,429,534.53    892,800.00           /       /     2,821,974.53

      (十二) 生产性生物资产:
       以成本计量:
                                                                                    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、种植业
    二、畜牧养殖业
    奶牛                    11,005,147.55             1,222,431.59             1,626,186.44       10,601,392.70
    三、林业
    四、水产业
          合计              11,005,147.55             1,222,431.59             1,626,186.44       10,601,392.70

      (十三) 无形资产:
      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                      76,819,078.07                                           76,819,078.07
  土地权                                72,359,334.07                                           72,359,334.07
  商标权                                    263,875.00                                              263,875.00
  注射液所有权                            2,875,869.00                                            2,875,869.00
  星二号品种申请权                          300,000.00                                              300,000.00
  省水稻所玉针香专营费                      500,000.00                                              500,000.00
  珍珠米专有技术                            100,000.00                                              100,000.00
  药品批准文号                              420,000.00                                              420,000.00
  二、累计摊销合计                      14,913,595.71         1,016,686.03                      15,930,281.74
  土地权                                12,993,835.74           819,696.03                      13,813,531.77
  商标权                                    182,516.50           13,194.00                          195,710.50
  注射液所有权                              837,243.47          143,796.00                          981,039.47
  星二号品种申请权                          180,000.00           15,000.00                          195,000.00
  省水稻所玉针香专营费                      200,000.00           25,000.00                          225,000.00
  珍珠米专有技术                            100,000.00                                              100,000.00
  药品批准文号                              420,000.00                                              420,000.00
  三、无形资产账面净值合计              61,905,482.36         -1,016,686.03                     60,888,796.33
  土地权                                59,365,498.33           -819,696.03                     58,545,802.30
  商标权                                     81,358.50           -13,194.00                          68,164.50
  注射液所有权                            2,038,625.53          -143,796.00                       1,894,829.53
  星二号品种申请权                          120,000.00           -15,000.00                         105,000.00
  省水稻所玉针香专营费                      300,000.00           -25,000.00                         275,000.00
  四、减值准备合计
  五、无形资产账面价值合计              61,905,482.36         -1,016,686.03                        60,888,796.33
  土地权                                59,365,498.33           -819,696.03                        58,545,802.30
  商标权                                    81,358.50            -13,194.00                            68,164.50


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     注射液所有权                         2,038,625.53          -143,796.00                           1,894,829.53
     星二号品种申请权                       120,000.00           -15,000.00                             105,000.00
     省水稻所玉针香专营费                   300,000.00           -25,000.00                             275,000.00
         本期摊销额:1,016,686.03 元。

        (十四) 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
   绿色食品标志认证费         12,000.00                                6,000.00                       6,000.00
   土地租赁费              3,093,412.77                               24,560.04                   3,068,852.73
           合计            3,105,412.77                               30,560.04                   3,074,852.73

        (十五) 递延所得税资产/递延所得税负债:
        递延所得税资产和递延所得税负债不以抵销后的净额列示
        已确认的递延所得税资产和递延所得税负债
                                                                                   单位:元 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                                              494,814.53                            378,586.25
      小计                                                      494,814.53                            378,586.25

        (十六) 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                         39,390,520.62            5,936,501.87    61,440.00 55,588.03      45,209,994.46
二、存货跌价准备                      1,028,515.00                                                      1,028,515.00
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                 23,721,849.49                                                         23,721,849.49
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                    64,140,885.11            5,936,501.87    61,440.00   55,588.03        69,960,358.95

        (十七) 其他非流动资产:
                                                                                   单位:元 币种:人民币

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            项目                            期末数                             期初数
预付开发支出                                         1,500,000.00                       1,500,000.00
            合计                                     1,500,000.00                       1,500,000.00

  (十八) 短期借款:
                                                                         单位:元 币种:人民币
            项目                            期末数                             期初数
抵押借款                                        155,800,000.00                      190,800,000.00
保证借款                                        221,200,000.00                      302,840,000.00
信用借款                                          18,500,000.00                      18,500,000.00
            合计                                395,500,000.00                      512,140,000.00

  (十九) 应付票据:
                                                                         单位:元 币种:人民币
            种类                         期末数                                期初数
银行承兑汇票                                   14,000,000.00
            合计                               14,000,000.00
  下一会计期间(下半年)将到期的金额 14,000,000.00 元。

  (二十) 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                                          46,334,488.18                      48,246,592.46
1-2 年                                               882,327.00                       1,807,785.09
2-3 年                                                43,229.28                         169,465.39
3 年以上                                             535,060.95                       1,441,115.18
            合计                                  47,795,105.41                      51,664,958.12

  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
                                                                        单位: 元 币种:人民币
          单位名称                          期末数                             期初数
金健米业(泰国)有限公司                              308,876.30                      2,715,336.00
            合计                                      308,876.30                      2,715,336.00

  (二十一) 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                                        46,300,224.30                        39,081,415.78
1-2 年                                             107,786.31                           828,249.65
2-3 年                                                                                  189,929.46
3 年以上                                              106,300.36                        554,792.11


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            合计                                  46,514,310.97                    40,654,387.00

  2、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。

  (二十二) 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      10,842,784.30  35,866,913.20       40,677,472.55    6,032,224.95
二、职工福利费                                  4,614,629.41        4,481,117.61      133,511.80
三、社会保险费                   1,657,532.62  11,512,319.67       12,391,094.43      778,757.86
    基本养老保险                 1,388,777.79   9,032,096.44        9,811,789.95      609,084.28
    医疗保险                       135,917.21   1,386,148.39        1,427,153.78       94,911.82
    失业保险                        79,693.01     470,043.77          520,206.91       29,529.87
    工伤保险                        28,353.03     431,417.31          433,836.28       25,934.06
    生育保险                        24,753.08     137,306.23          142,800.30       19,259.01
    大病互助                            38.50      55,307.53           55,307.21           38.82
四、住房公积金                      29,453.30   1,555,410.80        1,559,539.80       25,324.30
五、辞退福利                                      968,627.40          968,627.40
六、其他
七、工会经费                        55,181.51     764,724.97          238,950.15      580,956.33
八、职工教育经费                 1,344,768.81     590,860.87          461,428.58    1,474,201.10
            合计                13,929,720.54  55,873,486.32       60,778,230.52    9,024,976.34
  工会经费和职工教育经费金额 2,055,157.43 元。


  (二十三) 应交税费:
                                                                       单位:元 币种:人民币
            项目                           期末数                            期初数
增值税                                              2,519,973.55                    3,921,976.25
营业税                                                                                 46,151.44
企业所得税                                          1,086,039.81                    1,481,759.76
个人所得税                                            342,628.68                      817,407.89
城市维护建设税                                        147,497.27                      146,026.84
房产税                                                105,093.70                      142,546.30
土地使用税                                             87,357.87                      109,989.81
印花税                                                 21,452.64                       72,619.34
教育费附加                                            110,967.17                      100,570.40
其他                                                   49,242.01                       55,240.21
            合计                                    4,470,252.70                    6,894,288.24

  (二十四) 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

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          1 年以内                                              17,590,476.11                      14,491,107.65
          1-2 年                                                 2,876,904.51                       7,860,248.52
          2-3 年                                                 2,450,281.79                       9,676,585.97
          3 年以上                                               1,349,377.42                       3,961,459.18
                       合计                                     24,267,039.83                      35,989,401.32

             2、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。

             (二十五) 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                                 23,000,000.00                      47,000,000.00
                      合计                                     23,000,000.00                      47,000,000.00

             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                                             23,000,000.00                      19,000,000.00
          保证借款                                                                                28,000,000.00
                       合计                                     23,000,000.00                     47,000,000.00

             (2) 金额前五名的 1 年内到期的长期借款
                                                                                       单位:元 币种:人民币
                                                                                                    期末数        期初数
         贷款单位                  借款起始日          借款终止日         币种       利率(%)
                                                                                                  本币金额      本币金额
中国农业发展银行临澧县支行    2010 年 9 月 28 日    2014 年 3 月 28 日   人民币            5.76  4,000,000.00  4,000,000.00
中国建设银行常德市分行        2009 年 1 月 4 日     2014 年 4 月 1 日    人民币            5.94 15,000,000.00 15,000,000.00
中国建设银行常德市分行        2011 年 1 月 11 日    2013 年 1 月 10 日   人民币            6.15               28,000,000.00
中国农业发展银行临澧县支行    2010 年 9 月 28 日    2013 年 9 月 28 日   人民币            5.76  4,000,000.00
            合计                      /                      /             /             /      23,000,000.00 47,000,000.00

             (二十六) 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                                             29,000,000.00                     132,000,000.00
          保证借款                                             27,000,000.00
          信用借款                                              2,341,790.00                        2,341,790.00
                       合计                                    58,341,790.00                      134,341,790.00

             2、 金额前五名的长期借款:


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                                                                                         单位:元 币种:人民币
                                                                                                       期末数        期初数
         贷款单位                  借款起始日          借款终止日              币种    利率(%)
                                                                                                     本币金额      本币金额
中国建设银行常德市分行         2009 年 1 月 4 日    2015 年 1 月 3 日      人民币            5.94 20,000,000.00 35,000,000.00
中国建设银行常德市分行         2013 年 3 月 15 日   2015 年 3 月 14 日     人民币            7.38 27,000,000.00
中国农业发展银行临澧县支行     2010 年 9 月 28 日   2015 年 9 月 25 日     人民币            5.76   9,000,000.00 17,000,000.00
常德市财政局                   2006 年 9 月 27 日   2021 年 9 月 26 日     人民币            2.82   1,243,636.00  1,243,636.00
常德市财政局                   2005 年 7 月 30 日   2020 年 6 月 8 日      人民币            2.82   1,098,154.00  1,098,154.00
            合计                        /                    /               /             /      58,341,790.00 54,341,790.00

             (二十七) 其他非流动负债:
                                                                                      单位:元 币种:人民币
                                项目                                  期末账面余额          期初账面余额
             大米质量检测平台建设资金                                     1,114,285.71           1,114,285.71
             粮食食品安全检测能力专项资金                                 1,637,321.43           1,637,321.43
             全国农产品加工技术研发体系建设项目                           1,423,889.69           1,423,889.69
             沼气工程中央财政资金项目                                     2,430,000.00           2,520,000.00
             液态奶检验检测项目                                           1,820,833.35           1,888,690.47
             2012 年第十五批省级科技计划项目补助资金                        110,000.00             110,000.00
                                合计                                      8,536,330.18           8,694,187.30

             (二十八) 股本:
                                                                                        单位:元 币种:人民币
                                                           本次变动增减(+、-)
                          期初数                                                                             期末数
                                     发行新股       送股       公积金转股    其他               小计
       股份总数      544,459,617                                                                          544,459,617

             (二十九) 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)       107,792,859.48                                             107,792,859.48
           其他资本公积                65,151,747.17                                              65,151,747.17
                   合计               172,944,606.65                                             172,944,606.65

             (三十) 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
           法定盈余公积             16,315,761.24                                                 16,315,761.24
                 合计               16,315,761.24                                                 16,315,761.24

             (三十一) 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                         -240,989,486.14                    /
             调整后 年初未分配利润                           -240,989,486.14                    /

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  加:本期归属于母公司所有者的净利润            24,813,765.95                   /
  期末未分配利润                              -216,175,720.19                   /

  (三十二) 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                                    665,782,455.21                     669,268,004.14
其他业务收入                                      11,681,148.16                     16,108,804.77
营业成本                                        590,755,270.45                     586,908,929.76

  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
粮油食品             498,439,895.25       453,467,302.39        478,564,257.54       433,160,093.81
药业                  80,207,332.22        56,853,339.78        115,109,604.44        81,058,054.52
乳业                  49,023,244.99        35,008,596.47         40,173,656.35        27,824,808.12
房地产业                  927,500.00          863,040.00             655,776.00           604,128.00
物业管理                1,129,714.60          879,540.75           1,748,998.24         1,115,877.45
园林                      933,520.00          870,504.00             500,000.00           472,750.00
建筑业                34,128,577.53        32,396,302.43         30,887,875.00        29,319,883.33
其他                      992,670.62          754,502.05           1,627,836.57         1,212,628.79
      合计           665,782,455.21       581,093,127.87        669,268,004.14       574,768,224.02

  3、 主营业务(分产品)
                                                                         单位:元 币种:人民币
                               本期发生额                                  上期发生额
   产品名称
                     营业收入             营业成本               营业收入             营业成本
粮油食品            498,439,895.25       453,467,302.39         478,564,257.54       433,160,093.81
药品                 80,207,332.22        56,853,339.78         115,109,604.44        81,058,054.52
乳品                 49,023,244.99        35,008,596.47          40,173,656.35        27,824,808.12
商品房                   927,500.00          863,040.00              655,776.00           604,128.00
物业管理               1,129,714.60          879,540.75            1,748,998.24         1,115,877.45
园林                     933,520.00          870,504.00              500,000.00           472,750.00
建筑业               34,128,577.53        32,396,302.43          30,887,875.00        29,319,883.33
其他                     992,670.62          754,502.05            1,627,836.57         1,212,628.79
      合计          665,782,455.21       581,093,127.87         669,268,004.14       574,768,224.02

  4、 主营业务(分地区)
                                                                        单位:元 币种:人民币
                               本期发生额                                 上期发生额
   地区名称
                     营业收入            营业成本               营业收入            营业成本
东北                     258,511.11          183,240.36             432,319.94          336,022.47
华北                   8,954,579.77        8,603,292.97           9,779,151.49        9,447,538.23

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华东                     45,996,164.86       43,407,094.50        52,969,980.28       49,424,472.75
中南地区                557,607,789.92      479,855,963.49       547,671,618.17      462,960,190.59
西南                     26,439,894.92       24,702,800.24        27,286,788.90       25,268,680.78
西北                     16,272,655.59       15,156,189.07        19,014,232.90       16,273,536.71
国外                     10,252,859.04        9,184,547.24        12,113,912.46       11,057,782.49
      合计              665,782,455.21      581,093,127.87       669,268,004.14      574,768,224.02

    5、 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(%)
1                                                36,046,162.00                              5.32
2                                                10,685,696.60                              1.58
3                                                 8,661,061.87                              1.28
4                                                 8,490,055.44                              1.25
5                                                 8,028,318.58                              1.19
             合计                                71,911,294.49                             10.62

    (三十三) 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                             1,171,865.570             1,101,311.75 应纳税营业额
    城市维护建设税                        963,443.53             1,077,071.16 应缴流转税税额
    教育费附加                            747,461.10               789,978.96
    资源税                                 70,262.13                 42,934.32
    其他                                      579.01
            合计                        2,953,611.34              3,011,296.19             /

    (三十四) 销售费用
                                                                          单位:元 币种:人民币
             项目                           本期发生额                        上期发生额
运输费                                              18,479,167.78                    18,303,561.25
差旅费                                              13,104,738.02                    10,347,783.40
业务招待费                                           1,518,825.73                      1,281,468.01
市场费用                                             7,198,932.81                      4,043,835.48
工资及附加                                           7,778,766.53                      5,322,355.83
广告宣传费                                           5,813,205.74                      6,019,847.25
促销费                                               3,692,352.54                      1,510,444.51
销售提成返利                                         2,035,474.70                      1,514,624.29
装卸费                                               1,427,864.00                      1,150,571.49
办公费                                                 276,576.92                        224,627.71
其他                                                 6,258,710.90                      7,436,141.41
            合计                                    67,584,615.67                    57,155,260.63

    (三十五) 管理费用
                                                                          单位:元 币种:人民币


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           项目                            本期发生额                         上期发生额
工资及附加                                         18,358,965.70                    13,353,345.86
业务招待费                                          4,007,057.09                      3,045,636.84
折旧费                                              2,996,401.81                      3,335,664.18
无形资产摊销                                        1,478,811.12                      1,636,907.80
咨询服务费                                          1,131,413.00                      1,539,483.60
社会保险费                                            164,905.85                        248,939.65
差旅费                                              1,116,746.93                        869,479.90
研究费                                                 41,359.60                         96,119.69
税金                                                1,560,400.86                      1,717,416.08
其他                                                6,299,426.19                      5,179,171.18
            合计                                   37,155,488.15                    31,022,164.78

  (三十六) 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                                           17,964,273.21                    17,663,276.91
利息收入                                             -609,049.41                     -1,264,356.77
汇兑损益                                             -163,318.87                         31,016.28
手续费                                              1,463,745.94                      1,283,601.60
            合计                                   18,655,650.87                    17,713,538.02

  (三十七) 投资收益:
                                                                        单位:元 币种:人民币
                                                             本期发生额          上期发生额
成本法核算的长期股权投资收益                                      508,425.00            50,000.00
权益法核算的长期股权投资收益                                       -57,625.36          226,262.77
处置长期股权投资产生的投资收益                                 50,046,353.27
                      合计                                     50,497,152.91           276,262.77

  (三十八) 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                                          5,875,061.87                    1,833,638.68
二、存货跌价损失
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

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 十三、商誉减值损失
 十四、其他
               合计                                       5,875,061.87                1,833,638.68

   (三十九) 营业外收入:
   1、 营业外收入情况
                                                                          单位:元 币种:人民币
            项目               本期发生额            上期发生额       计入当期非经常性损益的金额
  非流动资产处置利得合计                               1,317,670.97
        无形资产处置利得                               1,317,670.97
  政府补助                      21,658,805.12          2,599,386.36                  18,990,557.12
  其他                              32,191.56            358,361.15                      32,191.56
            合计                21,690,996.68          4,275,418.48                  19,022,748.68

   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
中小企业国际市场开拓资金                    60,000.00                       常财外指[2012]81 号
战略性新兴产业项目引导资金                 300,000.00                       常财企指导[2012]66 号
粮食产业发展专项资金                       140,000.00                       2012[常财建指]0198
商务局应急商品建设资金                      10,000.00                       常德市商务局
粮油千亿产业资金                       18,000,000.00                        湘财建指[2013]61 号
大中型农村沼气资金项目                      90,000.00           90,000.00 递延收益转入
液态乳检验检测资金项目                      67,857.12                       递延收益转入
标准厂房建设资金                            14,500.00                       常财外指[2013]7 号
省动态储备项目                           1,440,000.00        1,338,240.00
市级调节粮储备项目                         511,548.00          501,978.36
加工贸易平台建设资金                        48,200.00                       常财外指[2013]7 号
鲜米粉装备研究与产业化示范专项经费         240,000.00                       科研专项项目研究任务书
市本级食用植物油储备补贴款                 716,700.00                       常财函[2013]122 号
十佳优秀企业奖金                            20,000.00                       常委[2013]2 号
高校毕业生就业见习补贴款                                        53,568.00
湖南国际知名品牌支持资金                                        50,000.00
农业产业化扶持资金                                              50,000.00
培训补贴资金                                                   136,800.00
有机稻循环经济项目资金                                         200,000.00
信息化应用示范企业资金                                          10,000.00
常德市劳动就业服务管理处补助资金                                65,600.00
财源贴息项目                                                   100,000.00
知识产权局文件专利补贴款                                         3,200.00
                合计                   21,658,805.12         2,599,386.36               /

   (四十) 营业外支出:
                                                                         单位:元 币种:人民币


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          项目            本期发生额       上期发生额            计入当期非经常性损益的金额
非流动资产处置损失合计      125,180.06         306,943.15                            125,180.06
其中:固定资产处置损失      125,180.06         306,943.15                            125,180.06
对外捐赠                    888,988.20                                               888,988.20
其他                         26,657.91         291,167.23                             26,657.91
罚款支出                                           684.00
          合计            1,040,826.17         598,794.38

  (四十一) 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                     504,369.23                    9,585.97
                     合计                               504,369.23                    9,585.97

  (四十二) 基本每股收益和稀释每股收益的计算过程:
                    项目                                      序号                       本期数
归属于母公司股东的净利润                                      (1)                      24,813,765.95
归属于母公司股东的非经常性损益                                (2)                      68,015,043.56
归属于母公司股东、扣除非经常性损益后的净利
润                                                       (3)=(1)-(2)                -43,201,277.61
期初股份总数                                                  (4)                     544,459,617.00
因公积金转增股本或股票股利分配等增加股份
数                                                              (5)
发行新股或债转股等增加股份数(Ⅰ)                                (6)
增加股份(Ⅰ)下一月份起至报告期期末的月份数                      (7)
因回购等减少股份数                                              (8)
减少股份下一月份起至报告期期末的月份数                          (9)
报告期缩股数                                                   (10)
报告期月份数                                                   (11)                             6.00
                                               (12)=(4)+(5)+(6)×(7)÷(11)-(8)×(9)
发行在外的普通股加权平均数                                 ÷(11)-(10)                544,459,617.00
基本每股收益(Ⅰ)                                         (13)=(1)÷(12)                       0.0456
基本每股收益(Ⅱ)                                         (14)=(3)÷(12)                      -0.0793

稀释每股收益计算:
归属于母公司普通股股东的合并净利润                          (15)=(1)                   24,813,765.95
归属于母公司股东、扣除非经常性损益后的合并
净利润                                                     (16)=(3)                   -43,201,277.61
已确认为费用的稀释性潜在普通股利息                           (17)
稀释性潜在普通股的转换费用                                   (18)
所得税税率                                                   (19)
用以计算稀释每股收益的净利润(Ⅰ)                  (20)=(15)+[(17)-(18)] ×(19)         24,813,765.95
用以计算稀释每股收益的净利润(Ⅱ)                  (21)=(16)+[(17)-(18)] ×(19)        -43,201,277.61
发行在外普通股的加权平均数                                (22)=(12)                   544,459,617.00
假定稀释性潜在普通股全部转换为普通股而增
加的普通股加权平均数                                          (23)

                                             58
                           湖南金健米业股份有限公司 2013 年半年度报告



                    项目                                      序号                        本期数
 稀释每股收益(Ⅰ)                                     (24)=(20)÷[(22)+(23)]                   0.0456
 稀释每股收益(Ⅱ)                                     (25)=(21)÷[(22)+(23)]                  -0.0793

   (四十三) 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
 银行存款利息收入                                                                        609,049.41
 政府补助                                                                            21,658,805.12
 其他                                                                                     32,191.56
                    合计                                                             22,300,046.09

   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
 手续费                                                                                1,463,745.94
 付现的管理费用                                                                      12,760,908.66
 付现的销售费用                                                                      59,236,224.55
 其他                                                                                14,296,506.35
                    合计                                                             87,757,385.50

   (四十四) 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                                                                  25,126,859.21   -8,324,718.25
加:资产减值准备                                                         5,875,061.87    1,833,638.68
固定资产折旧、油气资产折耗、生产性生物资产折旧                          19,835,884.98   20,122,920.07
无形资产摊销                                                             1,016,686.03    1,145,348.42
长期待摊费用摊销                                                            30,560.04       30,560.04
处置固定资产、无形资产和其他长期资产的损失(收益以“-”号
                                                                          125,180.06     -1,010,727.82
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)                                       19,555,220.81      20,202,819.86
投资损失(收益以“-”号填列)                                      -50,497,152.91        -276,262.77
递延所得税资产减少(增加以“-”号填列)                               -116,228.28
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)                                    170,275,464.15       15,437,180.76
经营性应收项目的减少(增加以“-”号填列)                          -73,951,151.00      -16,498,067.77
经营性应付项目的增加(减少以“-”号填列)                           15,393,879.49       31,942,606.41
其他


                                              59
                          湖南金健米业股份有限公司 2013 年半年度报告



经营活动产生的现金流量净额                                         132,670,264.45    64,605,297.63
2.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                                                      96,197,716.95    83,225,001.50
减:现金的期初余额                                                 115,798,830.50   159,786,058.91
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                                           -19,601,113.55   -76,561,057.41


   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                                 108,569,832.97
 2.处置子公司及其他营业单位收到的现金和现金等价物                  60,830,000.00
     减:子公司及其他营业单位持有的现金和现金等价物                 25,910,725.44
 3.处置子公司及其他营业单位收到的现金净额                          34,919,274.56
 4.处置子公司的净资产                                              58,523,479.70
     流动资产                                                      277,418,636.46
     非流动资产                                                     10,656,594.97
     流动负债                                                      169,551,751.73
     非流动负债                                                     60,000,000.00

   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                                                96,197,716.95           115,798,830.50
 其中:库存现金                                            1,100,384.33              888,147.62
       可随时用于支付的银行存款                          94,721,735.37           114,585,664.21
       可随时用于支付的其他货币资金                          375,597.25              325,018.67
       可用于支付的存放中央银行款项

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                                                 湖南金健米业股份有限公司 2013 年半年度报告



                     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                                      96,197,716.95             115,798,830.50

                 七、 关联方及关联交易
                 (一) 本企业的子公司情况
                                                                                                 单位:元 币种:人民币
                                                                                                          持股比    表决权比   组织机构代
 子公司全称     企业类型     注册地       法人代表                业务性质                注册资本
                                                                                                          例(%)       例(%)        码
                                                       粮食收购,粮食加工、销售,销
湖南金健粮油               常德市德山
                有限责任                               售政策允许的农副产品、饲料、
实业发展有限               开发区崇德     李启盛                                          90,000,000.00    100.00     100.00   76563184-0
                公司                                   油脂化工产品、粮油机械设备及
责任公司                   路
                                                       配件、包装材料;仓储。
湖南金健面制                                           粮食收购、加工、销售;国家政
                有限责任   临澧县安福
品有限责任公                              李子清       策允许的农副产品收购、销售;       90,000,000.00    100.00     100.00   76562461-6
                公司       工业园
司                                                     饲料加工、销售。
                           常德市德山                  粮、油及农副产品收购;开发、
湖南金健高科
                有限责任   樟木桥(金                  生产、销售食品及其包装材料(不
技食品有限责                              罗秀川                                          20,000,000.00    100.00     100.00   72253573-6
                公司       健 工 业 城                 含印制),与食品加工相关的机
任公司
                           内)                        械,食品化工添加剂。
                                                       植物油脂油料收购、仓储保管、
                                                       加工、销售;粮食收购;生产加
湖南金健植物               常德市德山                  工粮油包装物;经销粮油及制品、
                有限责任
油有限责任公               开发区德山     张思华       油脂化工产品、粮油机械及配件、    100,000,000.00    100.00     100.00   77229699-9
                公司
司                         北路 155 号                 政策允许的农副产品收购、加工、
                                                       销售;油脂油料及副产品进出口
                                                       (以上国家有专项规定的除外)。
                           常德市德山
                                                       生产、销售定型粮油及其制品(大
                           开发区崇德
湖南金健米业    有限责任                               米、杂粮、面粉、面条、米粉、
                           路(金健总     易继中                                          10,000,000.00    100.00     100.00   68954828-6
营销有限公司    公司                                   食用油)、休闲食品、乳品及其乳
                           部办公楼三
                                                       制品、调味品。
                           层)
                           长沙市开福
湖南乐米乐家
                           区芙蓉中路                  销售粮油、副食品、日用杂品;
庭营销股份有    股份公司                  李淑兰                                          10,000,000.00    100.00     100.00   71704815-9
                           一段 2 号华                 加工(包装)粮食制品。
限公司
                           悦酒店 20 楼
                           常德市德山                  牧草种植、奶牛养殖、初奶收购、
湖南阳光乳业
                股份公司   经济开发区     黎军         乳品加工、销售(凭本企业卫生       50,000,000.00     76.00      76.00   73049372-4
股份有限公司
                           桃林东路                    许可证)
                                                       生产、销售大容量注射剂、冲洗
                           常德市德山                  剂;经营化工产品(不含危险化
湖南金健药业    有限责任   经济开发区                  学品);五金和机械配件购销及进
                                          朱贵元                                          90,000,000.00    100.00     100.00   70736498-3
有限责任公司    公司       崇德路金健                  出口业务(国家限定公司经营和
                           工业城                      国家禁止进出口的商品及技术除
                                                       外)。
                                                       按三级建筑企业施工范围进行工
                           常德市柳叶                  业与民用建筑工程的施工、中央
湖南金健建筑    有限责任
                           路国安局三     关心益       空调系统工程的安装及维修服         20,000,000.00     99.50      99.50   71704128-0
有限责任公司    公司
                           搂                          务;建筑五金、水暖器材、建筑
                                                       材料的购销业务。


                                                                    61
                                                湖南金健米业股份有限公司 2013 年半年度报告



                                                      自营和代理各类商品及技术的进
                                                      出口业务(国家限定公司经营或
湖南金健米业               常德市洞庭                 禁止进出口的商品及技术除外);
               有限责任
进出口有限责               大 道 中 段   吴飞         经营进料加工和“三来一补”业        10,000,000.00      100.00   100.00   73051001-0
               公司
任公司                     138 号                     务;经营对销贸易和转口贸易;
                                                      粮油及其他农副产品的收购(国
                                                      家有专项规定的除外)。
                                                      园林绿化工程设计、施工及绿地
                           常德市柳叶
常德金健园林   有限责任                               护养,苗木花卉种植、销售,租
                           路金色晓岛    滕勇                                                2,000,000.00     97.00    97.00   77005218-1
建设有限公司   公司                                   摆;盆景制作、销售;园林机械
                           会所 2 楼
                                                      销售。
                           常德经济技
                           术开发区德
湖南金健粮油
               有限责任    山镇樟木桥                 粮油原料及其食品的技术研发、
食品检测有限                             林利忠                                              5,000,000.00    100.00   100.00   59328060-9
               公司        居委会崇德                 推广、检测、信息化应用
公司
                           路(金科大
                           楼 10 楼)

                (二) 本企业的合营和联营企业的情况
                                                                                                单位:元 币种:人民币
                                                                                                            本企业
                                                                                                  本企业    在被投
    被投资单位名        企业类                    法人代                                                                   组织机构
                                   注册地                          业务性质            注册资本   持股比    资单位
        称                型                        表                                                                       代码
                                                                                                  例(%)     表决权
                                                                                                            比例(%)
   二、联营企业
                                                             提供客房、餐饮、卡
                                 长沙市雨
                                                             拉 OK、美容美发、
   湖南华悦酒店     有限责       花区韶山
                                                  罗广斌     足浴、打字、复印服 20,000,000                  25        25   73051587-4
   有限公司         任公司       北 路 398
                                                             务;销售服装、百货、
                                 号
                                                             粮食(限批发)。
   金健米业(泰     有限责       泰国北标
                                                  邱彩素     大米加工与销售。                               49        49
   国)有限公司     任公司       府

                (三) 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
                                                      关联交易定                  本期发生额                  上期发生额
                                    关联交易内
               关联方                                 价方式及决                        占同类交易金             占同类交易金
                                        容                                  金额                         金额
                                                        策程序                        额的比例(%)             额的比例(%)
    金健米业(泰国)有限公司         进口大米           市场价           8,564,232.57

                2、出售商品/提供劳务情况表
                                                                                               单位:元 币种:人民币
                                                      关联交易定                 本期发生额                   上期发生额
                                     关联交易
               关联方                                 价方式及决                     占同类交易金额               占同类交易金
                                       内容                                金额                         金额
                                                        策程序                         的比例(%)              额的比例(%)
    金健米业(泰国)有限公司        销售包装物          市场价           89,812.20


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                                        湖南金健米业股份有限公司 2013 年半年度报告



             3、关联方资产转让、债务重组情况
                                                                                        单位:元 币种:人民币
                                                                                  本期发生额                 上期发生额
                                            关联交   关联交易定
    关联方            关联交易内容                                                      占同类交易金           占同类交易金
                                            易类型     价原则                金额                      金额
                                                                                        额的比例(%)          额的比例(%)
                                                     评估价值与
湖南粮食集团有     湖南金恒房地产有
                                             出售    过渡期经营       108,569,832.97          100.00
限公司             限公司 100%股权
                                                     损益之和

             (四) 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
 其他应收款        湖南粮食集团有限责任公司             47,739,832.97    3,341,788.31

             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
     应付账款                    金健米业(泰国)有限公司                       308,876.30            2,715,336.00

             八、 股份支付:
              无

             九、 或有事项:
             无

             十、 承诺事项:
             无

             十一、 其他重要事项:
              无


             十二、 母公司财务报表主要项目注释
             (一) 应收账款:
             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。

             (二) 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
                                            (%)                       (%)                      (%)                 (%)


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单项金额重大并单
项计提坏账准备的    66,745,915.86 19.04         48,415,663.13       72.54     66,214,336.01   22.77   47,065,091.66    71.08
其他应收账款
按组合计提坏账准备的其他应收账款:
账龄分析法组合    283,409,755.94 80.86          20,036,614.88        7.07    224,179,193.68   77.11   15,959,814.16     7.12
组合小计          283,409,755.94 80.86          20,036,614.88        7.07    224,179,193.68   77.11   15,959,814.16     7.12
单项金额虽不重大
但单项计提坏账准       353,901.27  0.10            353,901.27    100.00          353,901.27    0.12     353,901.27    100.00
备的其他应收账款
      合计        350,509,573.07    /           68,806,179.28        /       290,747,430.96     /     63,378,807.09     /

         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
       其他应收款内容         账面余额             坏账金额               计提比例(%)            理由
   1                         33,592,166.97         15,261,914.24                   45.43 子公司超额亏损
   2                         27,348,129.89         27,348,129.89                  100.00 收回的可能性很小
   3                          4,733,889.16           4,733,889.16                 100.00 子公司超额亏损
   4                          1,071,729.84           1,071,729.84                 100.00 收回的可能性很小
           合计              66,745,915.86         48,415,663.13                /                  /

         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
                                账面余额                                        账面余额
           账龄
                                          比例        坏账准备                            比例      坏账准备
                              金额                                            金额
                                          (%)                                              (%)
       1 年以内小计      282,082,921.31   99.53     19,745,804.49        220,576,684.47     98.39 15,440,367.91
       1至2年                536,200.00     0.19        53,620.00          2,801,190.58      1.25    280,119.06
       2至3年                                                                 10,684.00      0.01      2,136.80
       3 年以上              790,634.63     0.28       237,190.39            790,634.63      0.35    237,190.39
           合计          283,409,755.94   100.00    20,036,614.88        224,179,193.68   100.00 15,959,814.16

         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
       1                          300,000.00           300,000.00                    100.00 收回可能性极小
       2                            15,000.00            15,000.00                   100.00 收回可能性极小
       3                            30,522.00            30,522.00                   100.00 收回可能性极小
       4                             8,379.27             8,379.27                   100.00 收回可能性极小
              合计                353,901.27           353,901.27                  /                /

         2、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
           单位名称           与本公司关系              金额                    年限           占其他应收账款

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                                                                                                                总额的比例(%)
                1                       关联方                  112,578,756.63      1 年以内                              32.12
                2                       关联方                   86,892,084.88      1 年以内                              24.79
                3                       关联方                   47,739,832.97      1 年以内                              13.62
                4                       关联方                   33,592,166.97      1 年以内                               9.58
                5                       非关联方                 27,348,129.89      5 年以上                               7.80
                       合计                     /               308,150,971.34                 /                          87.91

                    4、 其他应收关联方款项情况
                                                                                                单位:元 币种:人民币
                        单位名称               与本公司关系                金额             占其他应收账款总额的比例(%)
                1                            关联方                    112,578,756.63                               32.12
                2                            关联方                     86,892,084.88                               24.79
                3                            关联方                     47,739,832.97                               13.62
                4                            关联方                     33,592,166.97                                9.58
                5                            关联方                     26,896,261.69                                7.67
                6                            关联方                      5,069,852.19                                1.45
                7                            关联方                      4,733,889.16                                1.35
                8                            关联方                      2,666,205.00                                0.76
                          合计                       /                 320,169,049.49                               91.34

                    (三) 长期股权投资
                    按成本法核算
                                                                                                    单位:元 币种:人民币
                                                                                                                                在被投   在被投资
                                                                                                                本期计提减      资单位   单位表决
   被投资单位            投资成本           期初余额       增减变动         期末余额           减值准备
                                                                                                                  值准备        持股比     权比例
                                                                                                                                例(%) (%)
湖南金健粮油实业
                        90,000,000.00      90,000,000.00                    90,000,000.00    15,534,804.52                       100.00    100.00
发展有限责任公司
湖南金健面制品有
                        90,000,000.00      90,000,000.00                    90,000,000.00    19,607,084.16       5,329,776.10    100.00    100.00
限责任公司
湖南金健高科技食
                        20,000,000.00      20,000,000.00                    20,000,000.00    20,000,000.00                       100.00    100.00
品有限责任公司
湖南金健植物油有
                       100,000,000.00     100,000,000.00                   100,000,000.00    74,389,302.53                       100.00    100.00
限责任公司
湖南金健米业营销
                        10,000,000.00      10,000,000.00                    10,000,000.00    10,000,000.00                       100.00    100.00
有限公司
湖南乐米乐家庭营
                         9,000,000.00       9,000,000.00                     9,000,000.00     9,000,000.00                        90.00     90.00
销股份有限公司
湖南阳光乳业股份
                        38,000,000.00      38,000,000.00                    38,000,000.00    11,961,909.16                        76.00     76.00
有限公司
湖南金健药业有限
                        92,574,947.55      92,574,947.55                    92,574,947.55    14,782,929.48      10,460,570.43    100.00    100.00
责任公司
湖南金健建筑有限
                        19,902,108.12      19,902,108.12                    19,902,108.12          957,392.79                     99.50     99.50
责任公司
湖南金健米业进出
                        10,000,000.00      10,000,000.00                    10,000,000.00     4,329,267.55                       100.00    100.00
口有限责任公司
常德金健园林建设         1,805,033.84       1,805,033.84                     1,805,033.84          889,092.49     103,146.24      97.00     97.00


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有限公司
湖南金健粮油食品
                       5,000,000.00         5,000,000.00                         5,000,000.00      437,660.68              100.00      100.00
检测有限公司
湖南金健种业有限
                       4,098,000.00         4,098,000.00   3,594,402.00          7,692,402.00                                 10.00     10.00
责任公司
武汉武大创新投资
                       2,000,000.00         2,000,000.00                         2,000,000.00                                   5.19     5.19
有限公司
湖南嘉业达电子有
                       3,234,000.00         3,234,000.00                         3,234,000.00                                   9.80     9.80
限公司

                按权益法核算
                                                                                                     单位:元 币种:人民币
                                                                                                   本期计           在被投资 在被投资单
                                                                                          减值             现金
 被投资单位         投资成本           期初余额        增减变动           期末余额                 提减值           单位持股 位表决权比
                                                                                          准备             红利
                                                                                                   准备           比例(%) 例(%)
湖南华悦酒店
                   34,250,000.00      21,898,363.79    -57,625.36    21,840,738.43                                      25.00          25.00
有限公司

                (四) 营业收入和营业成本:
                                                                                                    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                                                 370,056.00                            1,242,500.00
              营业成本                                                     113,898.10                               97,930.33

                (五) 投资收益:
                1、 投资收益明细
                                                                                                    单位:元 币种:人民币
                                                                                          本期发生额         上期发生额
              成本法核算的长期股权投资收益                                                     508,425.00           50,000.00
              权益法核算的长期股权投资收益                                                     -57,625.36          226,262.77
              处置长期股权投资产生的投资收益                                                58,569,832.97
                                    合计                                                    59,020,632.61          276,262.77

                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
          湖南金健种业有限责任公司                        347,575.00
          湖南嘉业达电子有限公司                          160,850.00                   50,000.00
                    合计                                  508,425.00                   50,000.00                    /

                3、 按权益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
              湖南华悦酒店有限公司                    -57,625.36                   226,262.77
                        合计                          -57,625.36                   226,262.77                   /

                (六) 现金流量表补充资料:

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                                                                         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                                                        36,547,460.47           -15,475,313.49
加:资产减值准备                                              21,320,864.96              -709,348.42
固定资产折旧、油气资产折耗、生产性生物资产折旧                 1,349,239.05             2,306,205.98
无形资产摊销                                                     107,790.78               215,070.78
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
                                                                  37,586.78            -1,285,616.10
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)                                 4,328,902.87            3,649,638.36
投资损失(收益以“-”号填列)                               -59,020,632.61             -276,262.77
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)                   -46,334,769.92           17,435,883.17
经营性应付项目的增加(减少以“-”号填列)                    15,107,499.28           23,211,630.99
其他
经营活动产生的现金流量净额                                   -26,556,058.34           29,071,888.50
2.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                                                20,760,861.91            8,454,387.00
减:现金的期初余额                                            20,301,282.51           42,124,679.91
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                                         459,579.40           -33,670,292.91

    十三、 补充资料
    (一) 当期非经常性损益明细表
                                                                  单位:元 币种:人民币
                          非经常性损益项目                                 金额
    非流动资产处置损益                                                     49,921,173.21
    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
                                                                           18,990,557.12
    政策规定、按照一定标准定额或定量持续享受的政府补助除外
    除上述各项之外的其他营业外收入和支出                                     -883,454.55
    少数股东权益影响额                                                         -14,983.95
    所得税影响额                                                                 1,751.73
                                合计                                       68,015,043.56

    (二) 净资产收益率及每股收益

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                                                    加权平均净资产收                                    每股收益
                    报告期利润
                                                        益率(%)                    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                           4.9123                         0.0456                         0.0456
         扣除非经常性损益后归属于公司
                                                                    -8.5524                      -0.0793                        -0.0793
         普通股股东的净利润

              (三) 公司主要会计报表项目的异常情况及原因的说明
              1、资产负债表项目                                                                         单位:元
                                                                                             增减比
           项目                2013 年 6 月         上年末金额              增减额                                       说明
                                                                                               例%
  应收票据                      13,097,491.01       30,367,140.56       -17,269,649.55         -56.87    票据到期承兑
  应收账款                      90,742,867.38       62,418,986.13          28,323,881.25        45.38    药业公司等新增季节性铺货往来
  预付款项                      72,288,738.29       51,176,074.74          21,112,663.55        41.25    预付油脂等原材料采购款增加
                                                                                                         主要是处置金恒 100%股权余款,款项于
  其它应收款                    56,153,971.92        5,839,994.09          50,313,977.83       861.54
                                                                                                         7 月 15 日全部到账
  存货                         183,096,936.92      411,167,780.20      -228,070,843.28         -55.47    主要是金恒房产存货减少
                                                                                                         主要系年初增值税进项税留抵额及预
  其它流动资产                    8,680,324.03      16,409,570.39          -7,729,246.36       -47.10
                                                                                                         交税金减少
  在建工程                        2,821,974.53         285,240.00           2,536,734.53       889.33    德山药业改造工程等投入
  递延所得税资产                   494,814.53          378,586.25             116,228.28        30.70    资产减值准备变化所致
  应付职工薪酬                    9,024,976.34      13,929,720.54          -4,904,744.20       -35.21    兑现上年已提绩效工资
  应交税费                        4,470,252.70       6,894,288.24          -2,424,035.54       -35.16    本期上缴税金所致
  其他应付款                    24,267,039.83       35,989,401.32       -11,722,361.49         -32.57    支付工程款、保证金所致
一年内到期的非流动负债          23,000,000.00       47,000,000.00       -24,000,000.00         -51.06    偿还到期贷款
  长期借款                      81,341,790.00      134,341,790.00       -53,000,000.00         -39.45    主要是处置金恒房产长期借款减少

               2、利润表项目                                                                             单位:元
                                                                                              增减比
项目                           2013 年 6 月       上年同期数         增减额                                              说明
                                                                                                例%
资产减值损失                      5,875,061.87       1,833,638.68           4,041,423.19      220.40     应收款项余额增加所致
投资收益(损失以"-"号填
                                50,497,152.91          276,262.77          50,220,890.14    18,178.67    主要是本期处置金恒房产股权收益
列)
营业外收入                      21,690,996.68        4,275,418.48          17,415,578.20       407.34    本期取得财政补贴收入增加
营业外支出                        1,040,826.17         598,794.38             442,031.79        73.82    主要是本期新增雅安地震捐赠支出
所得税费用                         504,369.23            9,585.97             494,783.26     5,161.54    主要是阳光乳业等应税所得增加
               3、现金流量表项目                                                                           单位:元
             项目         2013 年 6 月           上年同期数            增减额              增减比例%                    说明
   经营活动产生的现
                           132,670,264.45        64,605,297.63       68,064,966.82           105.37      预收购房款等增加
   金流量净额
   投资活动产生的现                                                                                      处置金恒房产股权收到现金净额
                            25,828,082.87        -2,784,000.36       28,612,083.23
   金流量净额                                                                                            增加




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                       湖南金健米业股份有限公司 2013 年半年度报告




                            第九节 备查文件目录


一、 载有董事长亲自签名的 2013 年半年度报告文本;
二、 载有单位负责人、主管会计工作的负责人、会计机构负责人签名并盖章的财务报告文本;
三、 报告期内在中国证监会指定报刊上公开披露过的所有文件的正本及公告的原稿。




                                                                          董事长:谢文辉
                                                                湖南金健米业股份有限公司
                                                                        2013 年 7 月 27 日




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