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华升股份(600156)公告正文

华升股份:2012年年度报告

公告日期 2013-04-11
股票简称:华升股份 股票代码:600156
湖南华升股份有限公司
       600156
    2012 年年度报告
                          湖南华升股份有限公司 2012 年年度报告
                                     重要提示一、 公司董事会、监事会及董事、监事、高级管理人员保证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、 天健会计师事务所有限公司为本公司出具了标准无保留意见的审计报告。四、 公司负责人刘政、主管会计工作负责人王庆文及会计机构负责人(会计主管人员)王庆文声明:保证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:经天健会计师事务所有限公司审计,公司 2012 年实现归属于母公司所有者的净利润 4,192,201.09 元,加上上年度未分配利润 80,318,917.69 元,减去在本年度分配的上年度利润 8,042,214.04 元,可供分配的利润为 76,468,904.74 元。公司本年度计提法定盈余公积金 697,405.38,因此可供股东分配的利润为 75,771,499.36 元。公司本年度实现的归属于上市公司股东的净利润较少,近三年归属于上市公司的净利润为12104096.97 元,去年已分配 8042214.04 元,占近三年归属于上市公司净利润的比例 66.44%,为此,本年度不进行利润分配,亦不进行资本公积金转增股本,未分配利润用作公司流动资金。六、 本年度报告内容涉及未来计划等前瞻性陈述,因存在不确定性,该计划不构成公司对投资者的实质承诺,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?否八、 是否存在违反规定决策程序对外提供担保的情况?否
                                           湖南华升股份有限公司 2012 年年度报告
                                                               目录第一节 释义及重大风险提示......................................................................................................... 3第二节 公司简介 ............................................................................................................................ 4第三节 会计数据和财务指标摘要................................................................................................. 6第四节 董事会报告 ........................................................................................................................ 8第五节 重要事项 .......................................................................................................................... 17第六节 股份变动及股东情况....................................................................................................... 19第七节 董事、监事、高级管理人员和员工情况 ....................................................................... 22第八节 公司治理 .......................................................................................................................... 26第九节 内部控制 .......................................................................................................................... 28第十节 财务会计报告 .................................................................................................................... 0第十一节 备查文件目录............................................................................................................... 53
                        湖南华升股份有限公司 2012 年年度报告
                       第一节 释义及重大风险提示一、 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
    本公司、公司                                 指            湖南华升股份有限公司
    华升集团                                     指            湖南华升集团公司
    汇一药机                                     指            湖南汇一制药机械有限公司
    雪松公司                                     指            湖南华升株洲雪松有限公司
    洞庭公司                                     指            湖南华升洞庭麻业有限公司
    工贸公司                                     指            湖南华升工贸有限公司
    报告期                                       指            2012 年 1 月 1 日-2012 年 12 月 31 日
    中国证监会                                   指            中国证券监督管理委员会
    《公司法》                                   指            《中华人民共和国公司法》
    《证券法》                                   指            《中华人民共和国证券法》
    《公司章程》                                 指            《湖南华升股份有限公司章程》二、 重大风险提示:公司已在本报告中详细阐述公司可能存在的风险,请查阅董事会报告中关于公司未来发展的讨论与分析中可能面对的风险因素及对策部分的内容。
                          湖南华升股份有限公司 2012 年年度报告
                                第二节 公司简介一、 公司信息
    公司的中文名称                                 湖南华升股份有限公司
    公司的中文名称简称                             华升股份
    公司的外文名称                                 Hunan Huasheng Co.,Ltd
    公司的外文名称缩写                             HNHS
    公司的法定代表人                               刘政二、 联系人和联系方式
                                         董事会秘书                      证券事务代表
    姓名                           朱小明                           段传华
                                湖南省长沙市芙蓉中路三段 420     湖南省长沙市芙蓉中路三段 420联系地址
                                号华升大厦                       号华升大厦
    电话                           0731-85237818                    0731-85237818
    传真                           0731-85237861                    0731-85237861
    电子信箱                       hnhsgf@163.com                   hnhsgf@163.com三、 基本情况简介
    公司注册地址                                   湖南省长沙市芙蓉中路三段 420 号华升大厦
    公司注册地址的邮政编码                         410015
    公司办公地址                                   湖南省长沙市芙蓉中路三段 420 号华升大厦
    公司办公地址的邮政编码                         410015
    公司网址                                       公司暂未设立网站
    电子信箱                                       hnhsgf@163.com四、 信息披露及备置地点
    公司选定的信息披露报纸名称                     上海证券报
    登载年度报告的中国证监会指定网站的网址         http://www.sse.com.cn
                                                湖南省长沙市芙蓉中路三段 420 号华升大厦九楼公司年度报告备置地点
                                                公司董事会秘书办公室五、 公司股票简况
                                        公司股票简况
    股票种类        股票上市交易所        股票简称             股票代码      变更前股票简称
    A股                上海证券交易所    华升股份             600156            益鑫泰六、 公司报告期内注册变更情况(一) 基本情况公司报告期内注册情况未变更。(二)公司首次注册情况的相关查询索引公司首次注册情况详见 2011 年年度报告公司基本情况
                          湖南华升股份有限公司 2012 年年度报告(三)公司上市以来,主营业务的变化情况未发生大的变化。(四)公司上市以来,历次控股股东的变更情况公司上市以来,控股股东未发生变化.七、 其他有关资料
                                              名称               天健会计师事务所有限公司
                                                                 杭州市西溪路 128 号新湖商务
                                              办公地址
    公司聘请的会计师事务所名称(境内)                               大厦 6-10 层
                                                                 李永利
                                              签字会计师姓名
                                                                 刘利亚
                             湖南华升股份有限公司 2012 年年度报告
                        第三节 会计数据和财务指标摘要一、 报告期末公司近三年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
                                                                         本期比上年同期
        主要会计数据                2012 年             2011 年                                 2010 年
                                                                             增减(%)
    营业收入                          780,371,077.75      921,309,937.68               -15.30      776,457,092.00归属于上市公司股东的净利
                                     4,192,201.09        4,292,148.66                -2.33       3,619,747.22润归属于上市公司股东的扣除非经
                                   -27,953,539.29      -25,719,994.40              不适用      -16,587,998.55常性损益的净利润
    经营活动产生的现金流量净额         44,378,118.55       -27,616,598.74              不适用      -43,240,660.17
                                                                         本期末比上年同
                                   2012 年末           2011 年末                               2010 年末
                                                                           期末增减(%)
    归属于上市公司股东的净资产         603,072,094.28      606,922,107.23                -0.63     602,629,958.57
    总资产                           1,096,696,060.28    1,095,527,552.65                 0.11     984,661,084.45(二) 主要财务数据
                                                                         本期比上年同
       主要财务指标                2012 年             2011 年                                  2010 年
                                                                           期增减(%)
    基本每股收益(元/股)                   0.0104              0.0107               -2.80              0.0090
    稀释每股收益(元/股)                   0.0104              0.0107               -2.80              0.0090扣除非经常性损益后的基本
                                        -0.0695             -0.0640              不适用             -0.0413每股收益(元/股)
                                                                         减少 0.02 个百
    加权平均净资产收益率(%)                     0.69                0.71                                    0.60
                                                                                   分点
    扣除非经常性损益后的加权                                                 减少 0.37 个百
                                           -4.62               -4.25                                   -2.76
    平均净资产收益率(%)                                                              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                        2012 年金额         2011 年金额   2010 年金额
    非流动资产处置损益                                    13,544,841.15         122,766.27     -38,350.91越权审批,或无正式批准文件,或偶发性的税
                                                                           3,473,000.00收返还、减免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              15,524,567.76        9,481,098.80      14,996,297.80标准定额或定量持续享受的政府补助除外企业取得子公司、联营企业及合营企业的投资
    成本小于取得投资时应享有被投资单位可辨认                                   2,730,746.49净资产公允价值产生的收益同一控制下企业合并产生的子公司期初至合并
                                                                                              1,450,388.21日的当期净损益除同公司正常经营业务相关的有效套期保值业
                                                                                              1,058,622.69务外,持有交易性金融资产、交易性金融负债
                         湖南华升股份有限公司 2012 年年度报告产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    对外委托贷款取得的损益                                             1,458,333.33    5,175,623.56
    除上述各项之外的其他营业外收入和支出            14,848,545.85      8,021,790.96    1,480,894.61
    其他符合非经常性损益定义的损益项目                                11,099,464.85
    少数股东权益影响额                              -2,715,683.11     -1,689,905.21   -1,724,672.71
    所得税影响额                                    -9,056,531.27     -4,685,152.43   -2,191,057.48
                   合计                         32,145,740.38     30,012,143.06   20,207,745.77三、 采用公允价值计量的项目
                                                                      单位:元 币种:人民币
                                                                              对当期利润的影
    项目名称          期初余额           期末余额               当期变动
                                                                                   响金额
    交易性金融资产                   0.00               0.00                 0.00             0.00
      合计                       0.00               0.00                 0.00             0.00
                           湖南华升股份有限公司 2012 年年度报告
                               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(一)报告期内公司经营情况分析
    报告期内,面对复杂多变的国际经济环境,以及国内生产要素成本上升等多重压力,公司董事会和经营班子带领全体员工,正确分析和研判形势,按照“调整结构、推进项目、凝聚人才、加快发展”的十六字工作方针,科学谋划,积极应对、攻坚克难,取得了较好的经营效益,确保了企业的生产经营正常运转和职工队伍的稳定。报告期内,实现营业收入 78037.11 万元,归属于母公司的净利润 419.22 万元。1、结构调整取得初步成效
    2012 年,我们通过结构调整,及时开发了苎麻及其他纤维高支系列产品、苎麻针织产品、休闲面料、家纺产品、气流纺纱布及亚麻混纺等系列产品 300 多个,有四十多个新产品实现批量生产,并推向市场,四个产品结构调整重点项目也取得了一定成效,共实现新产品销售收入8243 万元。其中,雪松公司完成新产品销售收入 3045 万元,占主营业务收入的 30.8%,洞庭公司完成新产品销售收入 5198 万元,占主营业务收入的 32.2%。雪松公司销售休闲面料 170 万米,完成年度计划的 153.4%。洞庭公司销售家纺产品 113 万米,完成年度计划的 106.6%,高支高档产品开发项目销售高档纱线 313.5 吨,完成年度计划的 101.2%。雪松和洞庭公司各有 4 个新产品通过了省级新产品鉴定。2、主业经营取得进展
    工贸公司在过去的一年里继续发挥了支撑公司业务规模和效益的主力军作用,在国际市场疲软、贸易风险增大的不利形势下,他们积极采取应对措施,调整营销策略,千方百计抓订单、稳客户、保效益,全年实现销售收入 6.57 亿元,完成进出口总额 7873 万美元,出口退税也是近年来速度最快的一年。洞庭公司全年完成营业收入 1.61 亿元,同比增长 7.4%,雪松公司全年完成营业收入 9888 万元,同比增长 7.5%,服饰公司积极开发含麻类家纺家居产品及含麻类服饰面料,全年自营销售各类服饰产品首次突破 100 万元。3、项目建设扎实推进
    一是启动雪松公司整体搬迁和产业技术升级项目。雪松公司的异地搬迁已经列入株洲市的重点项目,新厂搬迁用地的征收得到了地方政府的支持,并与株洲县渌口开发区签订了入园协议书二是洞庭、雪松公司的土地处置已经开展了实质的工作。三是抓紧外贸出口服装加工基地建设。衡山华升服饰工业园于 5 月份正式开工建设,12 月 25日已经投入试生产。衡山华升服饰工业园的建成,将有效缓解公司外贸服装加工能力不足的矛盾,同时也为公司纺织外贸业务的转型升级创造了有利条件。四是根据公司"十二五"发展规划,同时为了改变主业不盈利的现状,提升上市公司资产质量,实施长远发展规划,通过资产置换,将具有良好发展前景的汇一药机注入进了公司,为公司发展增添了后劲。4、企业管理进一步加强
    2012 年,公司结合自身的实际,积极开展管理提升活动,管理工作得到进一步加强。在质量管理方面。公司十分注重产品质量的管理,建立了质量管理保证体系,洞庭、雪松、工贸公司在通过了 ISO9001:2008 质量管理体系认证和 ISO14001:2004 环境管理体系认证的基础上,并按 ISO9001 和 ISO14001 的标准要求对生产经营进行规范管理和有序运作,实施全面质量管理。
    在成本管理方面。围绕公司 2012 年度经营目标,各企业落实公司成本目标管理计划,针对成本管理中的薄弱环节确定挖潜项目、目标、责任单位和责任人,重点在开源增收、降低生产能耗、生产工艺优化和压缩非生产经营性开支等方面来确保挖潜目标的完成。据不完全统计,去年公司共节约挖潜 1620 万元。
                             湖南华升股份有限公司 2012 年年度报告
    在规范管理方面。首先完善了内控制度建设。2012 年,我们落实中国证监会、财政部等 5部委的文件精神,组织开展了内部控制体系建设工作,建立健全了内部各项管理制度。其次加强了绩效考核体系建设。从公司领导到其他各级员工都制订绩效考核办法,实行薪酬与业绩挂钩,以此增强全体员工的紧迫感和责任感,进一步调动了各方面的积极性。第三是财务管理工作取得新进展。完善了财务制度,加强了生产经营中的财务分析,充实了财务人员队伍,完成了内部往来账的清理,建立了新型银企合作关系。第四是推行全面风险管理,强化内部风险控制职能,对物流监管、远期结汇等高风险业务实施跟踪调查和监控,通过锁定汇率和从严把好合同审核关等措施防范了经营风险。同时加强投资管理与控制,对投资规划和项目进行集中管理和全过程监控。第五是资产管理工作不断加强。成立了专门的资产管理机构,对公司资产进行了全面清理,规范了公司物业对外出租的合同管理,提高了租金收入。(一) 主营业务分析1、 利润表及现金流量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                                    780,371,077.75         921,309,937.68             -15.30
    营业成本                                    739,966,155.64         845,298,796.85             -12.46
    销售费用                                     26,125,725.52          29,199,704.10             -10.53
    管理费用                                     41,570,337.94          44,712,295.26              -7.03
    财务费用                                      3,167,877.23          12,949,796.20             -75.54
    经营活动产生的现金流量净额                   44,378,118.55         -27,616,598.74
    投资活动产生的现金流量净额                   -7,933,900.91          -4,821,218.09
    筹资活动产生的现金流量净额                  -20,814,811.35          53,113,916.08            -139.19
    研发支出                                      3,375,815.81           5,145,312.70             -34.392、 收入(1) 驱动业务收入变化的因素分析报告期营业收入:780,371,077.75 元,较上年同期 921,309,937.68 元下降 15.30%,纺织生产业务营业收入 253,114,462.75 元比上年同期 232,850,700.87 元增长 8.70%;贸易业务营业收入512,879,150.70 元比上年同期 611,391,504.91 元减少 16.11%;房地产业务由于本期没有可结算面积,因此本期没有营业收入,而上年同期营业收入为 62,122,300.00 元(2) 以实物销售为主的公司产品收入影响因素分析
    分产品                 期初库存        本期产量(或购进) 本期销量      期末库存
    纱(吨)                       114,383             1,786,148   1,717,403      183,128
    布(米)                     6,666,580           56,995,002   57,491,713    6,169,869
    服装(件)                     209,768              2,431,936       2,434,108      207,596
    家纺产品(件)                                        382,789         382,789
    纺织机械等设备(台)                                       19              19
    工程机械(台)                                             50              50
    陶瓷(件)                                          2,158,833       2,158,833(3) 主要销售客户的情况
                            湖南华升股份有限公司 2012 年年度报告
    客户名称                      营业收入           占公司全部营业收入的比例(%)
    COPEN UNITED LIMITED              103,572,636.05                       13.27
    SELECT           INTERNATIONAL
                                   86,210,847.80                       11.04LIMITEDROOM
    SUPER FLAIR SB33                   36,916,998.30                         4.73
    RUDY DARLEKSUTERA ONY              14,748,756.06                         1.89
    FIBRES CENTRE                       9,302,121.12                         1.19
    小 计                             250,751,359.34                       32.123、 成本(1) 成本分析表
                                                                                            单位:元分行业情况
                                              本期占总                      上年同期占     本期金额较
                 成本构成
    分行业                    本期金额       成本比例     上年同期金额     总成本比例     上年同期变
                   项目
                                                (%)                             (%)        动比例(%)
    纺织生产业务     原材料      92,653,604.87         38.00    77,392,966.19          37.26          19.72
                 人工        75,525,494.01         30.98    63,406,117.54          30.53          19.11
                 制造费用    75,632,955.79         31.02    66,910,472.09          32.21          13.04
                 合    计   243,812,054.67        100.00   207,709,555.82         100.00          17.38
    贸易业务         购进成本   488,652,781.01        100.00   575,746,566.72         100.00         -15.13分产品情况
                                              本期占总                      上年同期占     本期金额较
                 成本构成
    分产品                    本期金额       成本比例     上年同期金额     总成本比例     上年同期变
                   项目
                                                (%)                             (%)        动比例(%)
    纱(生产)       原材料       21,574,957.97        31.75    21,368,923.64          32.42           0.96
                 人工         24,935,896.85        36.69    23,827,705.07          36.15           4.65
                 制造费用     21,449,090.18        31.56    20,715,638.49          31.43           3.54
                 小计         67,959,945.00       100.00    65,912,267.20         100.00           3.11
    布(生产)       原材料       71,077,355.75        40.42    56,023,076.16          39.51          26.87
                 人工         50,587,351.46        28.77    39,576,752.72          27.91          27.82
                 制造费用     54,182,239.92        30.81    46,193,614.16          32.58          17.29
                 小计        175,846,947.13       100.00   141,793,443.04         100.00          24.02
    服装(生产)      原材料            1,291.15        25.01           966.39          25.13          33.61
                 人工              2,245.70        43.50         1,659.75          43.16          35.30
                 制造费用          1,625.69        31.49         1,219.44          31.71          33.31
                 小计              5,162.54       100.00         3,845.58         100.00          34.25
    纱(贸易)       购进成本      5,588,532.13         1.14    46,678,457.16           8.11         -88.03
    布(贸易)       购进成本    206,643,136.33        42.29   239,743,081.61          41.64         -13.81
    服装(贸易)     购进成本    119,934,571.56        24.54   144,382,071.63          25.08         -16.93家纺产品国际贸
                 购进成本     52,826,250.58        10.81    54,822,329.20           9.52          -3.64易纺织机械等设备
                 购进成本     18,368,041.55         3.76    24,014,893.02           4.17         -23.51进口贸易工程机械国际贸
                 购进成本     76,905,692.69        15.74    58,075,230.84          10.09          32.42易
    陶瓷国际贸易     购进成本      8,386,556.17         1.72     8,030,503.26           1.39           4.43(2) 主要供应商情况
                          湖南华升股份有限公司 2012 年年度报告
                                                                                  单位:人民币元
    供应商名称                                采购金额                     占公司年度采购总额的比例(%)
    达高国际贸易(上海)有限公司                           21,156,405.32                                2.86
    河北燕西纺织有限公司                                  20,707,892.16                                2.80
    上海安盈贸易有限公司                                   14,911,447.01                                2.02
    潍坊市胶诚纺织有限公司                                 14,882,240.81                                2.01
    咸宁市马桥纺织有限公司                                 12,710,753.10                                1.72
    小 计                                             84,368,738.40                               11.414、 费用
                                                            单位:人民币元
                      本期                           上年同期
    项目                                                                 同比增减百分点
                 金 额          费用率            金 额          费用率
    营业收入         780,371,077.75                   921,309,937.68
    销售费用          26,125,725.52   3.35             29,199,704.10    3.17            -0.18
    管理费用          41,570,337.94   5.33             44,712,295.26    4.85            -0.47
    财务费用           3,167,877.23   0.41             12,949,796.20    1.41             1.00
    所得税费用         5,265,841.25   0.67              8,369,776.47    0.91             0.235、 研发支出(1) 研发支出情况表
                                                                                        单位:元
    本期费用化研发支出                                                                  3,195,825.97
    本期资本化研发支出                                                                    179,989.84
    研发支出合计                                                                        3,375,815.81
    研发支出总额占净资产比例(%)                                                               0.52
    研发支出总额占营业收入比例(%)                                                             0.436、 现金流
                                                                          单位:人民币元
                                                                           本期数较上年同期
           科    目           本期数                 上年同期数
                                                                           数变动比例(%)
    经营活动现金流入小计             1,025,345,737.93         1,083,387,921.36            -5.36
    经营活动现金流出小计              980,967,619.38          1,111,004,520.10             -11.70
    经营活动产生的现金流量净额         44,378,118.55            -27,616,598.74            -260.69
    投资活动现金流入小计                  25,248,440.93         38,065,591.77              -33.67
    投资活动现金流出小计                  33,182,341.84         42,886,809.86              -22.63
    投资活动产生的现金流量净额            -7,933,900.91         -4,821,218.09                 64.56
    筹资活动现金流入小计                  61,232,425.18         56,400,000.00                  8.57
    筹资活动现金流出小计                  82,047,236.53           3,286,083.92           2,396.81
                                湖南华升股份有限公司 2012 年年度报告
    筹资活动产生的现金流量净额              -20,814,811.35             53,113,916.08                  -139.19
    现金及现金等价物净增加额                   15,701,240.90             20,676,099.25                   -24.06(二) 行业、产品或地区经营情况分析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
                                                                     营业收入比       营业成本比      毛利率比上
       分行业        营业收入         营业成本        毛利率(%)
                                                                     上年增减(%)      上年增减(%)     年增减(%)
                                                                                                        减少 7.12 个
    纺织生产业务       253,114,462.75   243,812,054.67            3.68           8.70           17.38
                                                                                                             百分点
                                                                                                        减少 1.11 个
    贸易业务           512,879,150.70   488,652,781.01            4.72         -16.11           -15.13
                                                                                                             百分点
                                              主营业务分产品情况
                                                                     营业收入比       营业成本比      毛利率比上
       分产品        营业收入         营业成本        毛利率(%)
                                                                     上年增减(%)      上年增减(%)     年增减(%)
                                                                                                        减少 1.24 个
    纱                  76,488,558.31    73,548,477.13            3.84         -24.48           -23.50
                                                                                                             百分点
                                                                                                        减少 4.01 个
    布                 399,509,594.42   382,490,083.46            4.26          -7.92            -3.89
                                                                                                             百分点
                                                                                                        减少 3.24 个
    服装               128,582,861.73   119,939,734.10            6.72         -19.82           -16.93
                                                                                                             百分点
    家纺产品国际贸                                                                                          减少 1.70 个
                    55,686,818.27    52,826,250.58            5.14          -1.92            -3.64
    易                                                                                                           百分点
    纺织机械等设备                                                                                          增加 2.48 个
                    19,312,012.98    18,368,041.55            4.89         -21.52           -23.51
    进口贸易                                                                                                     百分点
    工程机械国际贸                                                                                          减少 0.71 个
                    77,493,384.29    76,905,692.69            0.76          31.48           32.42
    易                                                                                                           百分点
                                                                                                        增加 1.38 个
    陶瓷国际贸易         8,920,383.45     8,386,556.17            5.98           5.98            4.43
                                                                                                             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(%)
    境外销售                                      597,599,185.24                                                  -11.40
    境内销售                                      168,394,428.21                                                  -27.38(三) 资产、负债情况分析1、 资产负债情况分析表
                                                                                                     单位:元
                                                                                                       本期期末金
                                                                                    上期期末数
                                      本期期末数占总                                                   额较上期期
    项目名称         本期期末数                                  上期期末数           占总资产的
                                      资产的比例(%)                                                  末变动比例
                                                                                    比例(%)
                                                                                                         (%)
    货币资金           112,771,237.35                    10.28     97,069,996.45                8.86              16.18
    应收账款            18,804,043.27                     1.71     11,751,723.50                1.07              60.01
    预付账款           116,019,596.56                    10.58    166,505,671.32               15.20             -30.32
    存货               387,951,739.66                    35.37    362,216,149.23               33.06               7.11
                                  湖南华升股份有限公司 2012 年年度报告其他流动资
                         4,091,954.87                        0.37                   0.00               0.00产
    固定资产          171,563,936.22                        15.64         158,694,075.92                 14.49                 8.11
    在建工程            1,144,484.08                         0.10           8,714,679.38                  0.80               -86.87
    短期借款           42,669,860.41                         3.89          52,000,000.00                  4.75               -17.94
    应付账款          151,715,285.54                        13.83         143,493,144.95                 13.10                 5.73
    预收账款          110,819,124.85                        10.10         128,895,847.30                 11.77               -14.02
    其他应付款         59,368,123.17                         5.41          28,288,989.03                  2.58               109.86其他非流动
                     16,080,729.29                           1.47       25,624,744.05                  2.34               -37.25负债
    负债合计          448,038,836.85                        40.85        444,016,236.21                 40.53                     0.91
    资产总计        1,096,696,060.28                       100.00      1,095,527,552.65                100.00                     0.11(四) 投资状况分析1、 对外股权投资总体分析(1) 持有非上市金融企业股权情况
                            持有数量      占该公司                                     报告期所
    所持对    最初投资金                                    期末账面        报告期损                     会计核算
                                          股权比例                                     有者权益                      股份来源
    象名称      额(元)                                    价值(元)      益(元)                       科目
                             (股)         (%)                                      变动(元)湘财证
    券有限                                                                                               长期股权
           226,999,680      73,333,300           2.45    11,349,984                                                 投入
    责任公                                                                                               投资司
    合计    226,999,680      73,333,300       /           11,349,984                                       /                /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
    本年度公司无委托理财事项。(2) 委托贷款情况
    本年度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
    公司名称                       业务性质     注册资本         持股比例(%)    总资产         净资产             营业收入          净利润
    湖南华升工贸有限公司           商业         4,000.00           99.00        31,761.61      16,504.47          65,458.89         406.00
    湖南华升洞庭麻业有限公司       制造业       16,000.00          89.85        47,731.41      10,429.01          16,165.29         -1,322.72
    湖南华升株洲雪松有限公司       制造业       18,289.00          87.44        29,108.79      20,616.72          9,887.77          329.64
    湖南英捷高科技有限公司         制造业       5,633.51           20.81        9,911.78       7,197.21           5,787.54          350.065、 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。
                          湖南华升股份有限公司 2012 年年度报告二、 董事会关于公司未来发展的讨论与分析(一) 行业竞争格局和发展趋势
    公司目前的主营业务为苎麻纺织品的开发、生产、销售以及进出口贸易。苎麻纺织是我国独具特色的传统产业。近年来,随着人们的消费观念的转变,天然纤维纺织品的应用领域进一步扩大,需求量正不断上升,发展潜力巨大。公司地处我国苎麻之乡,具有得天独厚的原料优势,经过几十年的发展,已成为我国苎麻纺织行业具有产品研发优势,生产规模优势和市场占有优势的龙头企业。在国际国内市场具有很强的竞争实力。2012 年,公司通过资产置换的形式,控股了汇一药机,汇一药机是高新技术企业,拥有一支优秀的研发团队和多项国家专利技术,主导产品的技术指标领先、性能稳定、故障率低、运行速度高,能够满足新版药品 GMP 标准的要求,成为替代我国以前依赖进口的品牌产品,市场占有率高,作为我国高端制药装备行业的一支生力军,其未来发展前景看好。(二) 公司发展战略(一)工作思路
    以落实"十二五"规划为主线,以提升企业效益和质量为中心,以强化管理为手段,进一步提升整体效益、调整产品结构、拓宽营销市场、突出品牌创建、发挥特色优势、培育新兴产业、打造融资平台、壮大整体实力,努力实现较快发展。(二)工作措施1、进一步抓紧抓好结构调整工作
    纺织外贸主业要在突出特色的前提下,紧跟国际国内市场潮流,开展前瞻性研究,开发时尚、实用、具有鲜明个性特色的产品,不断丰富产品门类,拓宽产品的适用领域,增加产品的科技含量,提升产品的核心竞争能力,巩固传统市场、开辟新兴市场、拓展国内市场,确保行业的龙头地位。内部资源的整合要组织专门的力量进行研究,制订出切实可行的具体方案,逐步加以落实。药机产品结构的调整要根据医药企业的发展和需求特点进行定位和布局,形成以大容量产品为主,小容量产品为辅的格局,完善各类大输液灌封线的上游和下游产品,形成成套设备的优势,实现从单机销售到项目工程承包商的过渡。2、进一步提升管理水平
    管理是企业永恒的主题。在外部环境趋紧的情况下,抓管理,练内功显得尤为重要。要围绕公司提升管理水平的三大目标:即提高纺织主业盈利能力,加快汇一药机发展壮大,规范企业内部管理,结合自身实际认真查找短板问题、聚焦重点任务、提出量化目标、制订改进对策、落实整改举措。将企业管理提升工作与完成年度经营目标结合起来,真抓实干,加快推进公司管理方式由粗放型向集约化、精细化转变,全面提升企业管理水平,为推进公司"十二五"发展战略全面实现提供强有力的保障。3、进一步狠抓市场开拓
    深入调查研究和分析市场,广泛收集市场信息,关注市场变化,根据市场需求及时调整产品生产,积极开发适销对路、附加值高、竞争力强的产品,进一步改进营销策略,创新营销理念和方式,不断巩固传统市场,开拓新兴市场;进一步加强战略客户管理,开展优质服务和增值服务,在维系既有客户相对稳定的基础上发展新客户,在确保订单相对稳定的基础上增加新订单。要坚持内外销并举的方针,拓宽产品的覆盖面,增加市场占有率。纺织服装要改变长期依赖国际市场的状况,要以国家扩大内需为契机,加强国内市场的调研和终端产品的研发,增加内销收入,实现内外销均衡发展,增强抵御市场风险的能力。制药机械要加快产品国际化进程,通过创新营销模式和企业形象推广,逐步扩大国际市场比重,2013 年力争外销收入在现有基础上实现新的增长。4、进一步控制成本、挖潜增效
    我们要牢固树立"过紧日子"的思想,坚持勤俭办企业的原则,开源节流,控制成本。认真开展全面预算管理工作,通过实施全面预算管理,实现"两个低于",即成本费用的增长幅度低于营业收入的增长幅度、三项费用的增长幅度低于利润总额的增长幅度。采取有效措施压缩非
                          湖南华升股份有限公司 2012 年年度报告生产性开支,减少跑、冒、滴、漏,降本增效。同时,我们要坚持"以销定产、压缩库存"的方针,切实把居高不下的产品库存降下来,加强应收账款管理,加快资金回笼,防止资金沉淀。我们还要提高自有资金的使用效率,在确保规避风险的前提下,适度进行运作,增加收入来源。加强公司各类资产的管理,包括产权、股权等,使之发挥出更大的效益。5、进一步加快品牌建设步伐
    品牌建设是提升企业形象,扩大产品市场份额,增加产品附加值的重要手段。我们要落实品牌创建和推广计划。一是要抓紧终端产品的设计研发,包括服装服饰、家纺家居产品,并搞好市场对接。二是采取多种形式,加大产品宣传推介的力度。三是把职业服装推出去,以此为突破口,积累经验,积蓄力量,逐步进军其它领域。四是开展战略合作,通过借鉴成熟企业的商业模式,为自主品牌的创建探索路径。6、进一步积极推动重点项目建设
    实现公司较快发展离不开项目的支撑。我们要集中精力继续抓紧抓好"十二五"规划的重点项目建设。一是雪松公司的搬迁要加快引进战略投资的步伐,搞好搬迁规划设计和环评工作,加强与各级政府的沟通,争取优惠政策,尽快实施,力争年内启动整体搬迁和原厂的土地开发。二是加快"华升汇一药机科技工业园"建设。在进一步完善项目可行性研究报告的基础上,抓紧征地落实和设计方案的制订,筹措资金尽快启动。三是盘活现有土地资源。洞麻 415 亩土地处置方案要尽快完善,尽快组织实施,尽快产生效益。四是"华升衡山服饰工业园"在主体工程完成后,要加大工作力度,努力争取订单,加快配套设施建设,尽快形成设计生产能力,力求尽快取得盈利。五是上海分公司的建设要认真加以论证,抓紧工作方案的制订,适时搭建组织机构,着手人才引进。7、进一步加强安全生产
    企业要发展,安全是保障,稳定是基础。我们要根据企业自身的特点和具体情况,进一步加强安全教育,落实安全责任,完善安全设施,加强对重点部位和薄弱环节的检查、预防和安全隐患的整改,杜绝各类安全事故的发生。(三) 可能面对的风险风险因素及应对措施:1、市场竞争风险:纺织和医药机械行业是完全竞争性行业,由于国际经济形势复杂多变,生产要素成本上升,市场竞争日趋激烈。应对措施:加强市场调研分析、调整产品结构和市场结构,开发适销对路的新产品。2、汇率风险:汇率的波动对公司的出口贸易有影响。应对措施:及时做好汇率锁定业务,控制产品的生产成本,增加产品的附加值。3、投资风险:由于国际国内经济环境不稳定、不确定的因素增加,给对外投资带来了风险。应对措施:加强对投资项目的可行性研究分析,投资前制订一整套的风险控制方案,项目实施过程中加强跟踪监管。三、 董事会对会计师事务所“非标准审计报告”的说明(一) 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(二) 董事会对会计政策、会计估计或核算方法变更的原因和影响的分析说明√ 不适用(三) 董事会对重要前期差错更正的原因及影响的分析说明√ 不适用四、 利润分配或资本公积金转增预案
                             湖南华升股份有限公司 2012 年年度报告(一) 报告期内盈利且母公司未分配利润为正,但未提出现金红利分配预案的,公司应当详细披露原因以及未分配利润的用途和使用计划
    报告期内盈利且母公司未分配利润为正,但未提出现金红利
                                                                       未分配利润的用途和使用计划
                           分配预案的原因公司本年度实现的归属于上市公司股东的净利润较少,近三年归 属 于 上 市 公 司 的 净 利 润 为 12104096.97 元 , 去 年 已 分 配
                                                                     用作公司流动资金8042214.04 元,占近三年归属于上市公司净利润的比例 66.44%,为此,本年度不进行利润分配,亦不进行资本公积金转增股本。(二) 公司近三年(含报告期)的利润分配方案或预案、资本公积金转增股本方案或预案
                                                                      单位:元 币种:人民币
                                                                          分红年度合 占合并报表
                             每 10 股派息                                 并报表中归 中归属于上
              每 10 股送红                  每 10 股转增   现金分红的
    分红年度                   数(元)(含                                   属于上市公 市公司股东
              股数(股)                      数(股)     数额(含税)
                                 税)                                     司股东的净 的净利润的
                                                                            利润       比率(%)
    2012 年              0                0              0              0 4,192,201.09            0
    2011 年            0             0.20              0   8,042,214.04 4,292,148.66       187.37
    2010 年              0                0              0              0 3,619,747.22            0五、 积极履行社会责任的工作情况(一) 社会责任工作情况
    公司积极履行应有的社会责任,严格按照国家相关政策合法合规经营,切实保护债权人、职工、供应商、消费者和社区等利益相关者的合法权益。公司主要控股子公司均通过了 ISO9001:2008 质量管理体系认证和 ISO14001:2004 环境管理体系认证。在环境保护方面,近年来,公司先后投入 500 多万元,改造了生产企业污水处理系统,污水排放达到了国家规定的标准,同时,还投入大量资金在生产现场设立了粉尘和噪声监测系统,加强了职工的劳动保护。在公益活动方面,公司每年组织员工参加所在社区的义务献血活动。
                            湖南华升股份有限公司 2012 年年度报告
                                  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年度公司无重大诉讼、仲裁和媒体质疑事项。二、报告期内资金被占用情况及清欠进展情况√ 不适用三、 破产重整相关事项本年度公司无破产重整相关事项。四、 资产交易、企业合并事项√ 不适用五、 公司股权激励情况及其影响√ 不适用六、 重大关联交易(一) 资产收购、出售发生的关联交易1、 已在临时公告披露且后续实施无进展或变化的事项
                       事项概述                                     查询索引为了进一步调整公司主营业务结构,改善公司资产质量,提升公司经营效益,经协商,本公司以控股子公司深圳华顺达实业有限公司(以下简称"华顺达")90%的股权和沅
                                                    本关联交易公告刊登在 2012 年 12 月 12江洞庭士达麻纺织厂有限公司(以下简称"沅江士达")
                                                    日《上海证券报》和上交所网站99%的股权及控股子公司湖南华升工贸有限公司(以下简
                                                    (http://www.sse.com.cn)上。称"华升工贸")在深圳市的部分房产、物业与公司控股股东湖南华升集团公司(以下简称"华升集团")所持湖南汇一制药机械有限公司的 51%的股权进行置换。七、 重大合同及其履行情况(一) 托管、承包、租赁事项1、 托管情况
    本年度公司无托管事项。2、 承包情况
    本年度公司无承包事项。3、 租赁情况
    本公司及控股子公司将部分房屋建筑物租赁给有关单位,该资产涉及的金额 5749.56 万元,租赁的期限为 2012 年 1 月 1 日至 2012 年 12 月 31 日,租金为 812.78 万元。租金的确认依据是有关的租赁合同。
                            湖南华升股份有限公司 2012 年年度报告(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)
    报告期内担保发生额合计(不包括对子公司的担保)                                          0
    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                                                     9,500
    报告期末对子公司担保余额合计(B)                                                  6,000
                          公司担保总额情况(包括对子公司的担保)
    担保总额(A+B)                                                                    6,000
    担保总额占公司净资产的比例(%)                                                        9.28其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                         0直接或间接为资产负债率超过 70%的被担保对象提供的
                                                                                         0债务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                  0
    上述三项担保金额合计(C+D+E)                                                           0(三) 其他重大合同
    本年度公司无其他重大合同。八、 承诺事项履行情况√不适用九、 聘任、解聘会计师事务所情况
                                                                          单位:元 币种:人民币
    是否改聘会计师事务所:          否
                                           原聘任                               现聘任
    境内会计师事务所名称            天健会计师事务所有限公司             天健会计师事务所有限公司
    境内会计师事务所报酬                                                                     450,000
    境内会计师事务所审计年限                                             15 年
                                                                   名称
    内部控制审计会计师事务所        天健会计师事务所有限公司十、 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本年度公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。十一、 其他重大事项的说明报告期内公司无其他重大事项。
                             湖南华升股份有限公司 2012 年年度报告
                           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1、 股份变动情况表
                                                                                 单位:股
                         本次变动前             本次变动增减(+,-)         本次变动后
                                 比例       发行    送 公积金 其       小                 比例
                         数量                                                  数量
                                   (%)      新股    股    转股    他   计                 (%)一、有限售条件股份1、国家持股2、国有法人持股3、其他内资持股其中: 境内非国有法人持股
    境内自然人持股4、外资持股其中: 境外法人持股
    境外自然人持股二、无限售条件流
                      402,110,702     100                                   402,110,702    100通股份
    1、人民币普通股       402,110,702     100                                   402,110,702    1002、境内上市的外资股3、境外上市的外资股4、其他
    三、股份总数          402,110,702     100                                   402,110,702    100(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、 证券发行与上市情况(一) 截至报告期末近 3 年历次证券发行情况
    截止本报告期末至前三年,公司未有证券发行与上市情况。(二) 公司股份总数及股东结构变动及公司资产和负债结构的变动情况
    报告期内没有因送股、配股等原因引起公司股份总数及结构的变动。
                                  湖南华升股份有限公司 2012 年年度报告(三) 现存的内部职工股情况
    本报告期末公司无内部职工股。三、 股东和实际控制人情况(一) 股东数量和持股情况
                                                                                              单位:股
                                                       年度报告披露日前第 5 个交易日末股东
         截止报告期末股东总数                  38,530                                                    40,300
                                                                       总数
                                                 前十名股东持股情况
                                持股                   报告
                       股东                                                                  质押或冻结的股
    股东名称                     比例       持股总数    期内      持有有限售条件股份数量
                       性质                                                                      份数量
                                (%)                    增减
    湖南华升集团公     国有法                                                                    质
                                 40.1     161,304,592                                               75,000,000
    司                 人                                                                        押中国信达资产管
                   国有法
    理公司长沙办事                   1.60       6,455,401                                        未知
                   人处
                   境内自
    罗国强                           1.26       5,100,100                                        未知
                   然人湖南兴湘投资控
                   国有法
    股集团有限公                     1.24       4,999,700                                        未知
                   人司
                   境内自
    齐丽萍                           0.65       2,647,676                                        未知
                   然人
    中国服装集团公     国有法
                                 0.58       2,344,120                                        未知
    司                 人
                   境内自
    章蕊璇                           0.55       2,213,546                                        未知
                   然人湖南省益阳市财
                   国有法
    源建设投资有限                   0.45       1,822,074                                        未知
                   人公司
                   境内自
    曹冬香                           0.35       1,411,900                                        未知
                   然人
                   境内自
    罗夏薇                           0.34       1,383,545                                        未知
                   然人
                                           前十名无限售条件股东持股情况
                                       持有无限售条件股
            股东名称                                                        股份种类及数量
                                           份的数量
    湖南华升集团公司                             161,304,592 人民币普通股中国信达资产管理公司长沙办
                                                6,455,401    人民币普通股事处
    罗国强                                          5,100,100    人民币普通股湖南兴湘投资控股集团有限公
                                                4,999,700    人民币普通股司
    齐丽萍                                          2,647,676    人民币普通股
    中国服装集团公司                                2,344,120    人民币普通股
    章蕊璇                                          2,213,546    人民币普通股湖南省益阳市财源建设投资有
                                                1,822,074    人民币普通股限公司
    曹冬香                                          1,411,900    人民币普通股
    罗夏薇                                          1,383,545    人民币普通股
                              湖南华升股份有限公司 2012 年年度报告
                               公司前十大股东中第 1、2、4、6、8 位为国有法人股股东,之间不存在关联关系,上述股东关联关系或一致行动
                               也不属于《上市公司持股变动信息披露管理办法》中规定的一致行动人,其余股
           的说明
                               东本公司未知其之间是否存在关联关系或一致行动关系。四、 控股股东及实际控制人情况(一) 控股股东情况1、 法人
                                                                      单位:万元 币种:人民币
    名称                                 湖南华升集团公司
    单位负责人或法定代表人               刘政
    成立日期                             1988 年 3 月 12 日
    组织机构代码                         18381137-4
    注册资本                                                                               26,124
                                     授权范围内的国有资产经营、管理、投资及企业兼并、收购。经
    主要经营业务                         销日用百货、纺织品、日用杂品、工艺美术品、苎麻原料;提供
                                     仓储,纺织生产科研及咨询服务。2、 公司不存在控股股东情况的特别说明公司控股股东没有发生变化(二) 实际控制人情况1、 公司与实际控制人之间的产权及控制关系的方框图五、 其他持股在百分之十以上的法人股东
    截止本报告期末公司无其他持股在百分之十以上的法人股东。
                               湖南华升股份有限公司 2012 年年度报告
                  第七节 董事、监事、高级管理人员和员工情况一、 持股变动及报酬情况(一) 现任及报告期内离任董事、监事和高级管理人员持股变动及报酬情况
                                                                                                   单位:股
                                                                                                  报告期内
                                                                                                             报告期从
                                                                                年度内            从公司领
                                                                                                             股东单位
                    性   年   任期起始       任期终止       年初持    年末持    股份增   增减变   取的应付
    姓名    职务                                                                                               获得的应
                    别   龄     日期           日期         股数      股数      减变动   动原因   报酬总额
                                                                                                             付报酬总
                                                                                  量              (万元)
                                                                                                             额(万元)
                                                                                                  (税前)
                              2011 年 1      2014 年 1
    刘政     董事长     男   50
                              月 31 日       月 31 日
         副董事               2011 年 1      2014 年 1
    蒋征球              男   60                                   5,105     5,105                         24.3
         长                   月 31 日       月 31 日
         董事、总             2011 年 1      2014 年 1
    刘少波              男   41                                                                          27.99
         经理                 月 31 日       月 31 日
         副董事
                              2011 年 1      2014 年 1
    黄云晴   长、副总   男   48
                              月 31 日       月 31 日
         经理
                              2011 年    1   2014 年    1
    邹年满   董事       男   66                                                                             5
                              月 31 日       月 31 日
         独立董               2011 年    1   2012 年    8
    陈树津              男   63                                                                            2.5
         事                   月 31 日       月 31 日
         独立董               2012 年    8   2014 年    1
    李斌红              女   47                                                                            2.5
         事                   月 31 日       月 31 日
         独立董               2011 年    1   2014 年    1
    王其林              男   66                                                                             5
         事                   月 31 日       月 31 日
         独立董               2011 年    1   2014 年    1
    汤健                女   46                                                                             5
         事                   月 31 日       月 31 日
         董事、董
                              2011 年 1      2014 年 1
    朱小明   事会秘     女   56                                                                          18.27
                              月 31 日       月 31 日
         书
         监事会               2011 年    1   2014 年    1
    张小静              女   57                                                                          18.27
         主席                 月 31 日       月 31 日
         财务总               2011 年    7   2014 年    1
    王庆文              男   44                                                                          16.49
         监                   月 27 日       月 31 日
                              2011 年    1   2014 年    1
    蒋江华   监事       男   50                                                                           8.36
                              月 31 日       月 31 日
                              2011 年    1   2014 年    1
    肖介仁   监事       男   58                                                                          11.02
                              月 31 日       月 31 日
                              2011 年    1   2014 年    1
    石楠     监事       女   42                                                                            7.8
                              月 31 日       月 31 日
                              2011 年    1   2014 年    1
    邓铁淳   监事       男   35
                              月 31 日       月 31 日
    合计      /        /   /         /              /           5,105     5,105              /         152.5刘政:曾任株洲苎麻纺织印染厂副总经济师、副厂长、厂长,株洲雪松麻业有限公司董事长、总经理、湖南华升集团公司董事、湖南华升股份有限公司副总经理、湖南华升株洲雪松有限公司总经理兼党委副书记,现任湖南华升集团公司董事长、湖南华升股份有限公司董事长蒋征球:曾任湖南湘维有限公司董事长兼党委书记,湖南华升股份有限公司副董事长、总经理,现任湖南华升集团公司总经理、湖南华升股份有限公司副董事长
                          湖南华升股份有限公司 2012 年年度报告刘少波:曾任湖南华升集团公司海外部经理、湖南华升工贸有限公司董事兼海外部经理、湖南华升工贸有限公司副董事长,现任湖南华升工贸有限公司董事长、湖南华升股份有限公司董事、总经理黄云晴:曾任湖南洞庭麻业有限公司总经理助理、副总经理、湖南洞庭苎麻纺织印染厂副厂长、厂长。现任湖南华升洞庭麻业有限公司董事长、湖南华升股份有限公司副董事长、副总经理邹年满:曾任湖南省益阳市财政局副局长、局长,湖南省益阳市财源建设投资有限公司董事长、湖南省益阳市政协党组副书记、常务副主席,现任湖南华升股份有限公司董事陈树津:曾任国家纺织工业部办公厅副处长、处长,中国纺织总会办公厅副主任、国家纺织工业局企业改革司司长、中国纺织工业协会秘书长。现任中国纺织工业协会副会长、湖南华升股份有限公司独立董事李斌红:历任贵州省纺织工业公司技术工程师、中国服装研究设计中心信息部副主任,中国纺织信息中心流行趋势研究部主任、产业发展部主任,现任中国纺织工业联合会信息部副主任,国家纺织产品开发中心主任。《纺织导报》专家委员会副主任,现任华升股份独立董事。王其林:曾任湖南省怀化地委副书记、娄底地委副书记、湖南省人大选举任免委主任,现任湖南华升股份有限公司独立董事汤健:湖南商学院副教授、教授、会计学院副院长、湖南华升股份有限公司独立董事朱小明:曾任湖南华升工贸进出口(集团)公司财务处处长,湖南华升股份有限公司总经理助理、财务部经理、副总经理兼董事会秘书。现任湖南华升股份有限公司董事会秘书、副总经理张小静:曾任湖南华升股份有限公司董事、湖南华升集团公司技术中心主任、湖南华升股份有限公司发展部经理。现任湖南华升股份有限公司企业管理和审计稽核部经理、监事会主席王庆文:曾任株洲硬质合金厂财务处主办会计,株洲钻石工程有限公司财务科长、财务总监,株洲钻石房地产开发有限公司财务总监,湖南有色置业发展有限公司财务总监,甘肃西北矿业集团有限公司财务总监,湖南有色金属控股集团有限公司财务资产部高级主办,现任湖南华升股份公司财务总监蒋江华:曾任湖南华升工贸进出口(集团)公司科技处副科长、工程师,科技开发公司副科长。现任湖南华升工贸有限公司华信分公司部门经理、湖南华升股份有限公司监事肖介仁:历任湖南华升集团公司人教处科长、政治部主任助理,现任华升集团政治部副主任、纪检组副组长,湖南华升股份有限公司监事石楠:曾任湖南华升工贸进出口(集团)公司业务员,业务部门经理。现任湖南华升工贸有限公司纺织品部经理,湖南华升股份有限公司监事邓铁淳:先后担任泰格林纸集团、天心集团、兵器集团、长丰集团、路桥集团、华升集团等国有重点骨干企业监事会专职监事,现任湖南省国资委监事会二办事处副处长,湖南华升股份有限公司监事二、 现任及报告期内离任董事、监事和高级管理人员的任职情况(一) 在股东单位任职情况
                                      在股东单位担任的
    任职人员姓名     股东单位名称                               任期起始日期        任期终止日期
                                             职务
    刘 政           湖南华升集团公司      董事长              2009 年 9 月 9 日
    蒋征球          湖南华升集团公司      总经理              2007 年 12 月 29 日(二) 在其他单位任职情况
                                   在其他单位担任的
    任职人员姓名    其他单位名称                            任期起始日期           任期终止日期
                                         职务
                中国纺织工业
    陈树津                             副会长
                协会
                          湖南华升股份有限公司 2012 年年度报告
    汤健            湖南商学院     会计学院副院长
                 国家纺织产品
    李斌红                         主任
                 开发中心
                 湖南省政府派
    邓铁淳          驻重点国有企   副处长
                 业监事会三、 董事、监事、高级管理人员报酬情况
    董事、监事、高级管理人   由董事会薪酬与考核委员会提出方案,经公司董事会和股东大会审议批
    员报酬的决策程序         准后执行。
    董事、监事、高级管理人   公司董事、监事、高级管理人员的报酬以市场报酬水平为参考,根据公
    员报酬确定依据           司全年业绩完成情况考核确定董事、监事和高级管理人
                          董事、监事和高级管理人员报酬已支付员报酬的应付报酬情况四、 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
    朱小明                董事                     聘任                 增补
    黎晓彤                董事                     离任                 退休
    李斌红                独立董事                 聘任                 增补
    陈树津                独立董事                 离任                 因健康原因辞职五、 母公司和主要子公司的员工情况(一) 员工情况
    母公司在职员工的数量                                                                    45
    主要子公司在职员工的数量                                                             3,382
    在职员工的数量合计                                                                   3,427
    母公司及主要子公司需承担费用的离退休职工人数                                             0
                                         专业构成
                 专业构成类别                                     专业构成人数
                    生产人员                                                          2,894
                    销售人员                                                             86
                    技术人员                                                            194
                    财务人员                                                             39
                    行政人员                                                            214
                      合计                                                            3,427
                                         教育程度
                 教育程度类别                                      数量(人)
                      研究生                                                              8
                    大学本科                                                            364
                      大专                                                              466
                      中专                                                               97
                   高中及以下                                                         2,492
                      合计                                                            3,427
                           湖南华升股份有限公司 2012 年年度报告(二) 薪酬政策公司严格根据《公司法》、《证券法》、《上市公司治理准则》等法律法规要求规范运行,薪酬福利遵守国家《劳动法》及相关政策要求,公司员工的薪酬构成为:年收入=基本薪酬+年终考核奖+特殊贡献奖。(三) 培训计划公司建立了岗位分类的培训体系,采取内部培训与外部培训相结合的方式,针对不同岗位的员工组织有针对性的培训。为各类员工制定出自身发展与企业需要相结合的培训计划,保障员工的健康成长及企业的健康发展。(四) 专业构成统计图:(五) 教育程度统计图:(六) 劳务外包情况
    劳务外包的工时总数                                                                      0
    劳务外包支付的报酬总额                                                                  0
                                  湖南华升股份有限公司 2012 年年度报告
                                         第八节 公司治理一、 公司治理及内幕知情人登记管理等相关情况说明报告期内,公司能严格按照《公司法》、《证券法》、《上市公司治理准则》等法律法规及中国证监会、上海证券交易所发布的有关上市公司治理的规范性文件的要求,不断完善公司法人治理结构,建立了一系列公司治理的细则和内控制度,并严格依法运作。根据证券监管部门的要求,公司制定了《年报信息披露重大差错责任追究制度》、《内幕信息知情人管理制度》和《外部信息使用人管理制度》,经公司董事会审议批准后实施。公司股东大会、董事会、监事会和经营班子的各项工作都是在《公司法》和《公司章程》规定的范围内进行。报告期内,公司加强了内幕交易的防控工作,组织公司董、监、高人员及其它内幕信息知情人学习上级有关文件精神,根据监管部门的要求,制订了《内幕交易防控工作业绩评价办法》、《特定对象调研采访接待管理制度》,建立了公司内幕信息知情人台帐,并与相关内幕知情人签订了承诺函。二、 股东大会情况简介
                                                                                 决议刊登的指定网站          决议刊登的
    会议届次         召开日期           会议议案名称             决议情况
                                                                                     的查询索引                披露日期
                                  1、审议公司《2011 年度
                                  报告及摘要》;2、审议公
                                  司《2011 年度董事会工作
                                  报告》;3、审议公司《2011
                                  年度监事会工作报告》;
                                  4、审议公司《2011 年度
                                  财务决算报告》;5、审议
                                  公司《2011 年度提取资产
                                  减值准备的报告》;6、审
    2011 年 年 度 股   2012 年 4 月                               所有议案全部                                   2012 年 4 月
                                  议公司《2011 年度利润分                        http://www.sse.com.cn
    东大会             18 日                                      获得通过                                       19 日
                                  配预案》;7、审议公司《关
                                  于补选董事的议案》;8、
                                  审议公司《关于续聘公司
                                  财 务 审 计机构及支付会
                                  计 师 事 务所报酬数额的
                                  议案》;9、审议公司《关
                                  于公司经营班子 2012 年
                                  度 薪 酬 与经营目标挂钩
                                  考核的议案》。
                                  1、关于补选独立董事的
    2012 年 第 一 次   2012 年 8 月                               议案全部获得                                   2012 年 9 月
                                  议案》;2、《关于修改<公                       http://www.sse.com.cn
    临时股东大会       31 日                                      通过                                           1日
                                  司章程>的议案》
    2012 年 第 二 次   2012 年 12                                                                                2012 年 12
                                  《关于资产置换的议案》      议案获得通过       http://www.sse.com.cn
    临时股东大会       月 27 日                                                                                  月 28 日三、 董事履行职责情况(一) 董事参加董事会和股东大会的情况
                                                                                                         参加股东大
                                                      参加董事会情况
                                                                                                           会情况
    董事       是否独
                          本年应参                以通讯方
    姓名       立董事                   亲自出                  委托出   缺席       是否连续两次未        出席股东大
                          加董事会                式参加次
                                       席次数                  席次数   次数         亲自参加会议          会的次数
                            次数                      数
    刘政          否         8                   8            5         0        0     否                    3
    蒋征球        否         8                   8            5         0        0     否                    3
                          湖南华升股份有限公司 2012 年年度报告
    刘少波    否       8                8          5        0        0   否     3
    黄云晴    否       8                8          5        0        0   否     0
    邹年满    否       8                8          5        0        0   否     3
    朱小明    否       6                6          4        0        0   否     2
    王其林    是       8                8          5        0        0   否     0
    汤健      是       8                8          5        0        0   否     1
    李斌红    是       3                3          2        0        0   否     0
    陈树津    是       5                3          3        2        0   否     0
    年内召开董事会会议次数                                                               8
    其中:现场会议次数                                                                   3
    通讯方式召开会议次数                                                                 5
    现场结合通讯方式召开会议次数                                                         0(二) 独立董事对公司有关事项提出异议的情况
    报告期内,公司独立董事未对公司本年度的董事会议案及其他非董事会议案事项提出异议。四、 监事会发现公司存在风险的说明
    监事会对报告期内的监督事项无异议。五、 报告期内对高级管理人员的考评机制,以及激励机制的建立、实施情况公司建立了目标责任制考核体系,在每个经营年度末,对任职人员的经营业绩进行评估,业绩评估与激励相结合,并实行基本工资加奖金的薪酬制度。
                          湖南华升股份有限公司 2012 年年度报告
                                第九节 内部控制一、 内部控制责任声明及内部控制制度建设情况1、董事会声明
    公司董事会及全体董事保证本报告内容不存在任何虚假记载、误导性陈述或重大遗漏,并对报告内容的真实性、准确性和完整性承担个别及连带责任。 建立健全并有效实施内部控制是公司董事会的责任;监事会对董事会建立与实施内部控制进行监督;经理层负责组织领导公司内部控制的日常运行。2、内部控制制度建设情况
    报告期内,公司根据财政部、中国证监会等五部委联合发布的《企业内部控制基本规范》及相关配套指引和湖南证监局下发的《关于做好上市公司内部控制规范实施有关工作的通知》(湘证监公司字[2012]2 号)的精神,开展内部控制实施工作。公司成立以董事长为组长的内部控制体系建设工作领导小组,制定了《内控规范实施工作方案》。在内控建设实施过程中,公司对各项管理制度和管理流程进行了全面梳理,对发现的缺陷进行了全面整改,形成了《内控手册(初稿)》。报告期内,公司对纳入评价范围的业务与事项均已建立了内部控制,并得以有效执行,达到了公司内部控制的目标,不存在重大缺陷,出具了公司《2012 年度内部控制自我评价报告》。内部控制自我评价报告详见附件.内部控制自我评价报告详见附件二、 内部控制审计报告的相关情况说明
    本公司聘请的天健会计师事务所有限公司对公司财务报告相关内部控制的有效性进行了审计,并出具了内控审计报告,具体情况详见其出具的《湖南华升股份有限公司 2012 年度内控审计报告》。 内部控制审计报告详见上交所网站:http://www.sse.com.cn内部控制审计报告详见附件三、 年度报告重大差错责任追究制度及相关执行情况说明
    公司制订了《年报信息披露重大差错责任追究制度》,对年报信息披露发生重大差错的责任追究作了明确的规定,该制度已经公司董事会审议批准后实施。
                             第十节 财务会计报告
    公司年度财务报告已经天健会计师事务所(特殊普通合伙)注册会计师李永利 、刘利亚审计,并出具了标准无保留意见的审计报告。一、 审计报告
                                  审 计 报 告
                               天健审〔2013〕2-114 号湖南华升股份有限公司全体股东:
    我们审计了后附的湖南华升股份有限公司(以下简称华升公司)财务报表,包括 2012 年12 月 31 日的合并及母公司资产负债表,2012 年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公司所有者权益变动表,以及财务报表附注。一、管理层对财务报表的责任编制和公允列报财务报表是管理层的责任,这种责任包括:(1)按照企业会计准则的规定编制财务报表,并使其实现公允反映;(2)设计、执行和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大错报。二、注册会计师的责任
    我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守中国注册会计师职业道德守则,计划和执行审计工作以对财务报表是否不存在重大错报获取合理保证。审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,注册会计师考虑与财务报表编制和公允列报相关的内部控制,以设计恰当的审计程序。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。三、审计意见
    我们认为,华升公司财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了华升公司 2012 年 12 月 31 日的合并及母公司财务状况以及 2012 年度的合并及母公司经营成果和现金流量。
    天健会计师事务所(特殊普通合伙)                     中国注册会计师:李永利
    中国杭州                                             中国注册会计师:刘利亚
                                                          二〇一三年四月九日二、 财务报表
                          湖南华升股份有限公司 2012 年年度报告
                                   合并资产负债表
                                  2012 年 12 月 31 日
    编制单位:湖南华升股份有限公司                                        单位:元 币种:人民币
            项目           附注                期末余额                      年初余额流动资产:
    货币资金            七(一)                   112,771,237.35                97,069,996.45
    结算备付金
    拆出资金
    交易性金融资产
    应收票据            七(二)                     1,279,419.20                2,854,488.99
    应收账款            七(三)                    18,804,043.27               11,751,723.50
    预付款项            七(五)                   116,019,596.56              166,505,671.32
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款          七(四)                    24,241,384.13                24,554,701.66
    买入返售金融资产
    存货                七(六)                   387,951,739.66              362,216,149.23
    一年内到期的非流动资产
    其他流动资产        七(七)                     4,091,954.87
       流动资产合计                                 665,159,375.04              664,952,731.15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        七(九)                    27,462,534.32               26,734,052.85
    投资性房地产        七(十)                    36,599,988.82               38,113,462.74
    固定资产            七(十一)                 171,563,936.22              158,694,075.92
    在建工程            七(十二)                   1,144,484.08                8,714,679.38
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产            七(十三)                 168,519,823.53              172,225,385.42
    开发支出
    商誉
    长期待摊费用
    递延所得税资产      七(十四)                  26,245,918.27                26,093,165.19
    其他非流动资产
       非流动资产合计                               431,536,685.24               430,574,821.50
          资产总计                                1,096,696,060.28             1,095,527,552.65
                         湖南华升股份有限公司 2012 年年度报告流动负债:
    短期借款            七(十六)               42,669,860.41        52,000,000.00
    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
    应付账款            七(十七)             151,715,285.54        143,493,144.95
    预收款项            七(十八)             110,819,124.85        128,895,847.30
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬        七(十九)               32,448,157.84        28,641,154.74
    应交税费            七(二十)                9,054,479.36         6,069,324.88
    应付利息
    应付股利
    其他应付款          七(二十一)               59,368,123.17        28,288,989.03
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
       流动负债合计                             406,075,031.17        387,388,460.90非流动负债:
    长期借款
    应付债券
    长期应付款          七(二十二)               28,003,031.26        31,003,031.26
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债      七(二十三)               16,080,729.29        25,624,744.05
       非流动负债合计                             44,083,760.55        56,627,775.31
         负债合计                               450,158,791.72        444,016,236.21所有者权益(或股东权益):
    实收资本(或股本) 七(二十四)              402,110,702.00        402,110,702.00
    资本公积            七(二十五)             105,480,539.92        105,480,539.92
    减:库存股
    专项储备
    盈余公积            七(二十六)               19,709,353.00        19,011,947.62
    一般风险准备
    未分配利润          七(二十七)               75,771,499.36        80,318,917.69
    外币报表折算差额
    归属于母公司所有者
                                                603,072,094.28        606,922,107.23权益合计
    少数股东权益                                 43,465,174.28         44,589,209.21
         所有者权益合计                         646,537,268.56         651,511,316.44
    负债和所有者权益总计                          1,096,696,060.28       1,095,527,552.65法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文
                          湖南华升股份有限公司 2012 年年度报告
                                    母公司资产负债表
                                    2012 年 12 月 31 日编制单位:湖南华升股份有限公司
                                                                       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                                          13,726,331.83                 7,450,883.38
    交易性金融资产
    应收票据
    应收账款
    预付款项                                          16,995,700.00                16,394,900.00
    应收利息
    应收股利
    其他应收款           十四(二)                     87,538,197.05               110,179,049.54
    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                                   118,260,228.88               134,024,832.92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         十四(三)                    446,768,010.44               446,039,528.97
    投资性房地产
    固定资产                                              344,021.91                 443,758.49
    在建工程
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                    18,901,577.82                18,901,577.82
    其他非流动资产
      非流动资产合计                                 466,013,610.17               465,384,865.28
         资产总计                                    584,273,839.05               599,409,698.20
                         湖南华升股份有限公司 2012 年年度报告流动负债:
    短期借款                                     20,000,000.00       50,000,000.00
    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                                     90,078.11           95,930.11
    应交税费                                      1,258,682.52        1,164,559.46
    应付利息
    应付股利
    其他应付款                                   16,849,735.67        1,005,705.59
    一年内到期的非流动负债
    其他流动负债
       流动负债合计                               38,198,496.30       52,266,195.16非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债
       非流动负债合计
         负债合计                                 38,198,496.30       52,266,195.16所有者权益(或股东权益):
    实收资本(或股本)                         402,110,702.00       402,110,702.00
    资本公积                                   105,423,523.50       105,423,523.50
    减:库存股
    专项储备
    盈余公积                                     19,709,353.00       19,011,947.62
    一般风险准备
    未分配利润                                   18,831,764.25       20,597,329.92所有者权益(或股东权益)
                                                546,075,342.75       547,143,503.04合计
       负债和所有者权益
                                                584,273,839.05       599,409,698.20(或股东权益)总计法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文
                           湖南华升股份有限公司 2012 年年度报告
                                      合并利润表
                                    2012 年 1—12 月
                                                                       单位:元 币种:人民币
                    项目                      附注            本期金额          上期金额
    一、营业总收入                              七(二十八)    780,371,077.75    921,309,937.68
    其中:营业收入                                          780,371,077.75    921,309,937.68
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                              七(二十八) 816,683,506.57      943,067,507.48
    其中:营业成本                                       739,966,155.64      845,298,796.85
           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                   七(二十九)   2,160,889.24        6,179,878.47
           销售费用                         七(三十)    26,125,725.52       29,199,704.10
           管理费用                         七(三十一)  41,570,337.94       44,712,295.26
           财务费用                         七(三十二)   3,167,877.23       12,949,796.20
           资产减值损失                     七(三十四)   3,692,521.00        4,727,036.60
    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)              七(三十三)   2,063,737.47         3,326,255.33
    其中:对联营企业和合营企业的投资收益                         728,481.47         1,622,922.00
       汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                       -34,248,691.35       -18,431,314.47
    加:营业外收入                          七(三十五)  42,656,913.74        31,920,434.10
    减:营业外支出                          七(三十六)      74,214.98           464,566.73
       其中:非流动资产处置损失                               59,441.69             7,711.67
    四、利润总额(亏损总额以“-”号填列)                     8,334,007.41        13,024,552.90
    减:所得税费用                          七(三十七)   5,265,841.25         8,369,776.47
    五、净利润(净亏损以“-”号填列)                         3,068,166.16         4,654,776.43
    归属于母公司所有者的净利润                             4,192,201.09         4,292,148.66
    少数股东损益                                          -1,124,034.93           362,627.77六、每股收益:
    (一)基本每股收益                      七(三十八)         0.0104              0.0107
    (二)稀释每股收益                      七(三十八)         0.0104              0.0107七、其他综合收益
    八、综合收益总额                                           3,068,166.16         4,654,776.43
    归属于母公司所有者的综合收益总额                       4,192,201.09         4,292,148.66
    归属于少数股东的综合收益总额                          -1,124,034.93           362,627.77法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文
                          湖南华升股份有限公司 2012 年年度报告
                                    母公司利润表
                                   2012 年 1—12 月
                                                                        单位:元 币种:人民币
                 项目                      附注        本期金额               上期金额
    一、营业收入                             十四(四)        1,600,000.00                3,000.00
    减:营业成本
        营业税金及附加                                      89,600.00                 430.50
        销售费用
        管理费用                                         7,606,870.78            5,005,971.33
        财务费用                                        -2,198,541.02            1,186,254.52
        资产减值损失                                    -3,275,006.94            8,006,652.28
    加:公允价值变动收益(损失以“-”号填列)
        投资收益(损失以“-”号填
                                         十四(五)          728,481.47            3,081,255.33列)
           其中:对联营企业和合营企
                                                           728,481.47            1,622,922.00业的投资收益
    二、营业利润(亏损以“-”号填列)                         105,558.65          -11,115,053.30
    加:营业外收入                                       7,847,105.93            9,154,898.85
    减:营业外支出
        其中:非流动资产处置损失三、利润总额(亏损总额以“-”号填
                                                         7,952,664.58           -1,960,154.45列)
    减:所得税费用                                         978,610.83            3,036,392.54
    四、净利润(净亏损以“-”号填列)                       6,974,053.75           -4,996,546.99五、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                                         6,974,053.75           -4,996,546.99法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文
                           湖南华升股份有限公司 2012 年年度报告
                                    合并现金流量表
                                    2012 年 1—12 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                           880,370,665.24     939,993,428.00
    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                                         101,809,568.13     104,219,424.32
    收到其他与经营活动有关的现金           七(三十九)     43,165,504.56      39,175,069.04
      经营活动现金流入小计                                1,025,345,737.93   1,083,387,921.36
    购买商品、接受劳务支付的现金                           825,123,755.04     955,858,081.32
    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                          87,176,013.30      83,078,948.82
    支付的各项税费                                          28,270,394.28      25,410,587.87
    支付其他与经营活动有关的现金           七(三十九)     40,397,456.76      46,656,902.09
      经营活动现金流出小计                                 980,967,619.38    1,111,004,520.10
        经营活动产生的现金流量净额                          44,378,118.55      -27,616,598.74二、投资活动产生的现金流量:
    收回投资收到的现金                                       1,335,256.00      20,245,000.00
    取得投资收益收到的现金                                                      1,458,333.33
    处置固定资产、无形资产和其他长期
                                                            23,913,184.93         123,581.75资产收回的现金净额
                          湖南华升股份有限公司 2012 年年度报告
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金                                            16,238,676.69
       投资活动现金流入小计                               25,248,440.93      38,065,591.77
    购建固定资产、无形资产和其他长期
                                                          33,182,341.84      31,386,813.57资产支付的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付的现
                                                                             11,499,996.29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                               33,182,341.84      42,886,809.86
         投资活动产生的现金流量净额                        -7,933,900.91     -4,821,218.09三、筹资活动产生的现金流量:
    吸收投资收到的现金                                                       4,400,000.00
    其中:子公司吸收少数股东投资收到
                                                                              4,400,000.00的现金
    取得借款收到的现金                                   61,232,425.18      52,000,000.00
    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                               61,232,425.18      56,400,000.00
    偿还债务支付的现金                                   70,600,000.00
    分配股利、利润或偿付利息支付的现
                                                          11,447,236.53       3,286,083.92金
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金
       筹资活动现金流出小计                               82,047,236.53       3,286,083.92
         筹资活动产生的现金流量净额                       -20,814,811.35     53,113,916.08
    四、汇率变动对现金及现金等价物的影响                             71,834.61
    五、现金及现金等价物净增加额                              15,701,240.90      20,676,099.25
    加:期初现金及现金等价物余额                         97,069,996.45      76,393,897.20
    六、期末现金及现金等价物余额                             112,771,237.35      97,069,996.45法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文
                          湖南华升股份有限公司 2012 年年度报告
                                 母公司现金流量表
        2012 年 1—12 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                        1,600,000.00        3,000.00
    收到的税费返还
    收到其他与经营活动有关的现金                       55,039,910.59      278,580.69
      经营活动现金流入小计                             56,639,910.59      281,580.69
    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                      3,013,341.15    2,243,062.40
    支付的各项税费                                      1,687,717.89      553,860.57
    支付其他与经营活动有关的现金                        5,021,748.47   57,972,106.42
      经营活动现金流出小计                              9,722,807.51   60,769,029.39
         经营活动产生的现金流量净额                    46,917,103.08 -60,487,448.70二、投资活动产生的现金流量:
    收回投资收到的现金                                                 20,000,000.00
    取得投资收益收到的现金                                              1,458,333.33
    处置固定资产、无形资产和其他长期资产收回的现金净额处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金                                        6,904,110.69
      投资活动现金流入小计                                             28,362,444.02
    购建固定资产、无形资产和其他长期资产
                                                           13,348.00   16,910,288.46支付的现金
    投资支付的现金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                                 13,348.00   16,910,288.46
         投资活动产生的现金流量净额                       -13,348.00   11,452,155.56三、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                                 20,000,000.00   50,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
      筹资活动现金流入小计                             20,000,000.00   50,000,000.00
    偿还债务支付的现金                                 50,000,000.00
    分配股利、利润或偿付利息支付的现金                 10,628,306.63    3,071,376.67
    支付其他与筹资活动有关的现金
      筹资活动现金流出小计                             60,628,306.63    3,071,376.67
         筹资活动产生的现金流量净额                   -40,628,306.63   46,928,623.33四、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                            6,275,448.45   -2,106,669.81
    加:期初现金及现金等价物余额                        7,450,883.38    9,557,553.19
    六、期末现金及现金等价物余额                           13,726,331.83    7,450,883.38法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文
                                   湖南华升股份有限公司 2012 年年度报告
                                           合并所有者权益变动表
                                             2012 年 1—12 月
                                                                                           单位:元 币种:人民币
                                                                         本期金额
                                                   归属于母公司所有者权益
                                                           专
    项目                                          减:                        一般                         少数股东       所有者权益合
                   实收资本                                项                                         其
                                    资本公积       库存          盈余公积      风险   未分配利润              权益               计
                   (或股本)                              储                                         他
                                                     股                        准备
                                                           备
    一、上年年末余额 402,110,702.00   105,480,539.92               19,011,947.62          80,318,917.69        44,589,209.21   651,511,316.44加:会计政策变更
    前期差错更正
       其他
    二、本年年初余额 402,110,702.00   105,480,539.92               19,011,947.62          80,318,917.69        44,589,209.21   651,511,316.44三、本期增减变动
    金额(减少以“-”                                              697,405.38            -4,547,418.33        -1,124,034.93   -4,974,047.88
    号填列)
    (一)净利润                                                                       4,192,201.09         -1,124,034.93    3,068,166.16(二)其他综合收
         益上述(一)和(二)
                                                                                      4,192,201.09         -1,124,034.93    3,068,166.16
       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                                                697,405.38            -8,739,619.42                        -8,042,214.04
    1.提取盈余公积                                                697,405.38             -697,405.382.提取一般风险准
         备3.对所有者(或股
                                                                                      -8,042,214.04                        -8,042,214.04
    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 402,110,702.00   105,480,539.92               19,709,353.00          75,771,499.36        43,465,174.28   646,537,268.56
                                   湖南华升股份有限公司 2012 年年度报告
                                                                                            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        所有者权益
                   实收资本                                项                                           其
                                    资本公积       库存            盈余公积      风险   未分配利润              权益            合计
                   (或股本)                              储                                           他
                                                     股                          准备
                                                           备
    一、上年年末余额 402,110,702.00   105,480,539.92                 19,011,947.62          76,026,769.03        39,826,581.44   642,456,540.01加:会计政策变更
    前期差错更正
       其他
    二、本年年初余额 402,110,702.00   105,480,539.92                19,011,947.62           76,026,769.03        39,826,581.44   642,456,540.01三、本期增减变动
    金额(减少以“-”                                                                      4,292,148.66         4,762,627.77     9,054,776.43
    号填列)
    (一)净利润                                                                          4,292,148.66          362,627.77      4,654,776.43(二)其他综合收
         益上述(一)和(二)
                                                                                        4,292,148.66          362,627.77      4,654,776.43
       小计(三)所有者投入
                                                                                                             4,400,000.00     4,400,000.00
    和减少资本1.所有者投入资
                                                                                                             4,400,000.00     4,400,000.00
         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 402,110,702.00   105,480,539.92                19,011,947.62           80,318,917.69        44,589,209.21   651,511,316.44法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文
                                   湖南华升股份有限公司 2012 年年度报告
                                         母公司所有者权益变动表
                                             2012 年 1—12 月
                                                                                           单位:元 币种:人民币
                                                                      本期金额
    项目         实收资本(或股                    减:库存   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
                       本)                           股       储备                    险准备
    一、上年年末余额  402,110,702.00   105,423,523.50                      19,011,947.62            20,597,329.92   547,143,503.04加:会计政策变更
    前期差错更正
       其他
    二、本年年初余额 402,110,702.00    105,423,523.50                      19,011,947.62            20,597,329.92   547,143,503.04三、本期增减变动
    金额(减少以“-”                                                      697,405.38              -1,765,565.67    -1,068,160.29
    号填列)
    (一)净利润                                                                                  6,974,053.75     6,974,053.75(二)其他综合收
         益上述(一)和(二)
                                                                                                6,974,053.75     6,974,053.75
       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                                                         697,405.38              -8,739,619.42    -8,042,214.04
    1.提取盈余公积                                                         697,405.38               -697,405.382.提取一般风险准
         备3.对所有者(或
                                                                                                -8,042,214.04    -8,042,214.04
    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 402,110,702.00    105,423,523.50                      19,709,353.00            18,831,764.25   546,075,342.75
                                  湖南华升股份有限公司 2012 年年度报告
                                                                                               单位:元 币种:人民币
                                                                   上年同期金额
    项目        实收资本(或股                    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
                      本)                         存股     储备                      险准备
    一、上年年末余额 402,110,702.00   105,423,523.50                      19,011,947.62              25,593,876.91   552,140,050.03加:会计政策变更
    前期差错更正
       其他
    二、本年年初余额 402,110,702.00   105,423,523.50                      19,011,947.62              25,593,876.91   552,140,050.03三、本期增减变动
    金额(减少以“-”                                                                               -4,996,546.99    -4,996,546.99
    号填列)
    (一)净利润                                                                                   -4,996,546.99    -4,996,546.99(二)其他综合收
         益上述(一)和(二)
                                                                                                 -4,996,546.99    -4,996,546.99
       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 402,110,702.00   105,423,523.50                      19,011,947.62              20,597,329.92   547,143,503.04法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文
                            湖南华升股份有限公司 2012 年年度报告三、 公司基本情况
    湖南华升股份有限公司(以下简称公司或本公司)系 1998 年 3 月经湖南省人民政府湘政函(1998)31 号文件批准,由湖南华升工贸集团联合中国服装集团公司、益阳市财源建设投资有限公司共同发起,采用募集方式设立的股份有限公司。本公司设立时总股本为 23,300 万元,每股面值 1 元。公司在湖南省工商行政管理局登记注册,并取得注册号为 4300001000024 的《企业法人营业执照》。经历次增资,公司现有注册资本 402,110,702.00 元,股份总数 402,110,702.00股(每股面值 1 元),均为无限售条件流通 A 股。公司股票于 1998 年 5 月 27 日在上海证券交易所挂牌交易。
    本公司属纺织行业,经营范围:开发、生产、销售苎麻及与棉、化纤混纺的纱布、印染布、服装以及其他纺织品和化纤化工产品。目前本公司主要从事纺织品和国家允许的其他商品的进出口贸易和国内贸易以及苎麻纱、布等纺织品的生产销售。四、 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:1. 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。2. 对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的相关会计处理方法(七) 现金及现金等价物的确定标准:
                          湖南华升股份有限公司 2012 年年度报告
    现金等价物是指企业持有的期限短(一般指从购买日起三个月内到期)、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,采用交易发生当期期初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。(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。
                          湖南华升股份有限公司 2012 年年度报告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:
                                                将应收款项前 5 名和单项金额占应收款项 10%以单项金额重大的判断依据或金额标准
                                                上的确定为单项金额重大的应收款项。
                                                单独进行减值测试,根据其未来现金流量现值低单项金额重大并单项计提坏账准备的计提方法
                                                于其账面价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:
                            湖南华升股份有限公司 2012 年年度报告
                     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)     5                                          5
    1-2 年                 10                                         10
    2-3 年                 30                                         30
    3-4 年                 50                                         50
    4-5 年                 80                                         80
    5 年以上                100                                        1003、 单项金额虽不重大但单项计提坏账准备的应收账款:
                                有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账单项计提坏账准备的理由
                                面价值的差额,确认减值损失,计提坏账准备
                                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值的差额
                                计提坏账准备;经单独测试未发生减值的,包括在具有类似信用风险坏账准备的计提方法
                                特征的应收款项组合中计提坏账准备,具体方法见按组合计提坏账准
                                备的应收款项。(十一) 存货:1、 存货的分类存货包括在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。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
                          湖南华升股份有限公司 2012 年年度报告(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)。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) 投资性房地产:1. 投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的建筑物。2. 投资性房地产按照成本进行初始计量,采用成本模式进行后续计量,并采用与固定资产和无形资产相同的方法计提折旧或进行摊销。资产负债表日,有迹象表明投资性房地产发生减值的,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) 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:
                           湖南华升股份有限公司 2012 年年度报告
       类别              折旧年限(年)              残值率(%)         年折旧率(%)
    房屋及建筑物       30-40 年                   4                   2.4 至 3.2
    机器设备           8-16 年                    4                   6.0 至 12.0
    电子设备           5-10 年                    4                   9.6 至 19.2
    运输设备           8-10 年                    4                   9.6 至 12.0
    其他设备           8-12 年                    4                   8.0 至 12.03、 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。(十五) 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。(十六) 借款费用:1. 借款费用资本化的确认原则公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时确认为费用,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                                 50 年
    专利权                                     10 年
                          湖南华升股份有限公司 2012 年年度报告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。(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,并按已经发生的成本占估计总成本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。(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。
                            湖南华升股份有限公司 2012 年年度报告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:1. 经营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。2. 融资租赁公司为承租人时,在租赁期开始日,公司以租赁开始日租赁资产公允价值与最低租赁付款额现值中两者较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额为未确认融资费用,发生的初始直接费用,计入租赁资产价值。在租赁期各个期间,采用实际利率法计算确认当期的融资费用。公司为出租人时,在租赁期开始日,公司以租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。在租赁期各个期间,采用实际利率法计算确认当期的融资收入。(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
                                     湖南华升股份有限公司 2012 年年度报告五、 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%
    营业税                        应纳税营业额                                                  5%
    城市维护建设税                应缴流转税税额                                                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%后
    房产税                        余值的 1.2%计缴;从租计征的,按租金收                         1.2%、12%
                              入的 12%计缴
    教育费附加                    应缴流转税税额                                                3%
    地方教育附加                  应缴流转税税额                                                2%六、 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:万元 币种:人民币
                                                                                                                           从母公司所
                                                                                                                           有者权益冲
                                                                      实质上                                      少数股   减子公司少
                                                                      构成对                                      东权益   数股东分担
                                                           期末实     子公司    持股               是否   少数    中用于   的本期亏损
    子公司   子公司            业务性   注册资     经营范                                   表决权
                   注册地                                  际出资     净投资                       合并   股东    冲减少   超过少数股
    全称     类型              质       本         围                                     比例(%)
                                                             额       的其他   比例(%)             报表   权益    数股东   东在该子公
                                                                      项目余                                      损益的   司期初所有
                                                                        额                                          金额   者权益中所
                                                                                                                           享有份额后
                                                                                                                             的余额
                                                兴办实
                                                业;国内
                                                商业;物
                                                资供销深圳市
                                                业(不含
    华顺达    控股子   深圳市
                            商业      550.00    专营、专    495.00               90.00     90.00   是      6.38
    实业有    公司     罗湖区
                                                控及专限公司
                                                卖 商
                                                品);进
                                                出口业
                                                务。
                                                开发、生
    湖南华                                          产、销售
    升服饰    控股子   湖南长                       纺织品、
                            商业     2,100.00              2,100.00             100.00    100.00   是
    股份有    公司     沙                           针织品
    限公司                                          及原料
                                                服装等湖南华
          控股子                                服装服升金爽
          公司的   湖南省                       饰的设
    纺织服                      制造业   3,000.00              3,000.00             100.00    100.00   是
          控股子   衡山县                       计制造装有限
          公司                                  销售等公司2、 同一控制下企业合并取得的子公司
                                                                                               单位:万元 币种:人民币
                                     湖南华升股份有限公司 2012 年年度报告
                                                                                                                            从母公司所
                                                                                                                     少数
                                                                                                                            有者权益冲
                                                                                                                     股东
                                                                        实质上                                              减子公司少
                                                                                                                     权益
                                                                        构成对                                              数股东分担
                                                                                                                     中用
                                                                        子公司            表决权   是否                     的本期亏损
    子公司   子公司             业务性               经营范     期末实际             持股比                   少数股     于冲
                  注册地             注册资本                           净投资            比例     合并                     超过少数股
    全称       类型               质                   围         出资额             例(%)                    东权益     减少
                                                                        的其他              (%)    报表                     东在该子公
                                                                                                                     数股
                                                                        项目余                                              司期初所有
                                                                                                                     东损
                                                                          额                                                者权益中所
                                                                                                                     益的
                                                                                                                            享有份额后
                                                                                                                     金额
                                                                                                                              的余额
                                                 经营核
                                                 定范围
                                                 内的进
                                                 出口业
                                                 务和对
    湖南华            长沙市
                                                 外经济
    升工贸   控股子   芙蓉中
                            商业      4,000.00   合作业      7,308.78            99.00    99.00    是     162.28
    有限公     公司   路三段
                                                 务、国内
    司              420 号
                                                 贸易;收
                                                 购、加
                                                 工、销售
                                                 麻等纺
                                                 织原料。
                                                 纺织品、
                                                 服装、服
    湖南华            株洲市
                                                 饰生产、
    升株洲   控股子   芦淞区
                            制造业   18,289.27   加工、销   16,028.17            87.44    87.44    是     2,558.72
    雪松有     公司   建设中
                                                 售;汽车
    限公司            路90 号
                                                 货运、房
                                                 屋租赁。
                                                 生产和
                                                 销售精
                                                 干麻、麻
                                                 球、各类沅江洞
                                                 纯麻线、
    庭士达            沅江市
         全资子                                  各类混
    麻纺织            黄茅洲    制造业    600.00                 1,669.28            100.00   100.00   是
           公司                                  纺纱、纺
    厂有限              镇
                                                 织织物。公司
                                                 政策允
                                                 许的农
                                                 副产品
                                                 购销。
                                                 纯麻纺
                                                 织品、湿
                                                 纺织品、
                                                 印染纺
                                                 织品、服湖南华
                                                 装、服饰
    升洞庭   控股子   岳阳市
                            制造业   16,000.00   的生产、   15,373.17            89.85    89.85    是     952.39
    麻业有     公司     鹰山
                                                 销售;收限公司
                                                 购、加
                                                 工、销售
                                                 麻类等
                                                 纺织原
                                                   料。岳阳华
         控股子
    一房地                                           房地产
         公司的   岳阳市
    产开发                      房地产    3,000.00   开发经      2,400.00            80.00    80.00    是     666.75
         控股子   北环路
    有限责                                             营
           公司任公司
    株洲雪   控股子
                                                 纸张纸
    松织染   公司的   湖南省
                            制造业    1,000.00   制品销      1,000.00            100.00   100.00   是
    有限公   控股子   株洲市
                                                   售
    司       公司
                              湖南华升股份有限公司 2012 年年度报告七、 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:                  /            /          200,334.83            /              /          219,705.89
    人民币                  /            /          200,334.83            /              /          219,705.89
    银行存款:              /            /      111,529,768.71            /              /       95,813,319.94
    人民币                  /            /      111,085,525.03            /              /       95,582,977.88
    美元                 70,677.54     6.2855       444,243.68        36,557.01        6.3009       230,342.06
    其他货币资金:          /            /        1,041,133.81            /              /        1,036,970.62
    人民币                  /            /        1,041,133.81            /              /        1,036,970.62
      合计               /            /      112,771,237.35            /              /       97,069,996.45(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                                              1,279,419.20                     2,854,488.99
             合计                                          1,279,419.20                     2,854,488.992、 因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况
                                                                            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合肥亚源印染有
                      2012 年 7 月 25 日 2013 年 1 月 25 日                500,000.00限公司嘉兴市金沙伟业
                      2012 年 9 月 14 日 2013 年 3 月 14 日                500,000.00纺织有限公司俞悦家纺有限公
                      2012 年 8 月 24 日 2013 年 2 月 24 日                300,000.00司咸宁市官埠纱业
                      2012 年 9 月 4 日  2013 年 3 月 4 日                 200,000.00有限公司绍 兴 纽 时 进 出 口 2012 年 12 月 21
                                         2013 年 6 月 21 日                200,000.00
    有限公司             日
         合计                  /                  /                       1,700,000.00            /(三) 应收账款:1、 应收账款按种类披露:
                                                                            单位:元 币种:人民币
                               湖南华升股份有限公司 2012 年年度报告
                               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
                金额                     金额          比例(%)           金额                          金额            比例(%)
                           (%)                                                           (%)按组合计提坏账准备的应收账款:账龄分析
            22,842,538.54 100.00   4,038,495.27          17.68     14,856,347.28         99.61   3,104,623.78             20.90法组合
    组合小计    22,842,538.54 100.00   4,038,495.27          17.68     14,856,347.28         99.61   3,104,623.78             20.90单项金额虽不重大但单项计
                                                                         58,745.00        0.39         58,745.00         100.00提坏账准备的应收账款
    合计      22,842,538.54   /      4,038,495.27           /        14,915,092.28          /      3,163,368.78             /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
              18,640,143.47              81.61         932,007.17        11,007,130.58             74.09           550,356.53计
    1至2年           659,038.40            2.89          65,903.84              497,792.94              3.35         49,779.29
    2至3年           192,775.88            0.84          57,832.77              257,608.45              1.73         77,282.54
    3至4年           256,904.83            1.12         128,452.42            1,196,987.94              8.06        598,493.97
    4至5年         1,196,884.46            5.24         957,507.57              340,579.59              2.29        272,463.67
    5 年以上       1,896,791.50            8.30       1,896,791.50            1,556,247.78             10.48      1,556,247.78
    合计      22,842,538.54          100.00       4,038,495.27           14,856,347.28            100.00      3,104,623.782、 本报告期实际核销的应收账款情况
                                                                                     单位:元 币种:人民币
                                                                                                是否因关联交易
          单位名称            应收账款性质             核销金额                  核销原因
                                                                                                      产生株洲逸华纺织实业有限公
                              应收货款                    13,780.92        无法收回                    否司
    苏州岚澜制衣有限公司          应收货款                        1,374.50     无法收回                    否张家港新丰纺织丝绸制衣
                              应收货款                    58,745.00        无法收回                    否公司
          合计                       /                    73,900.42                  /                             /3、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。4、 应收账款金额前五名单位情况
                                                                                     单位:元 币种:人民币
                                 湖南华升股份有限公司 2012 年年度报告
                                       与本公司关                                               占应收账款总额
            单位名称                                          金额              年限
                                           系                                                   的比例(%)
    长沙湘普科技发展有限公司               非关联方           5,292,814.27      1 年以内                      23.17
    常熟常红织造有限公司                   非关联方           1,706,045.25      1 年以内                        7.47
    抚州市佳诚麻业有限公司                 非关联方           1,020,173.14      1 年以内                        4.47
    潮安县浮洋辉艺麻织品工艺厂             非关联方             802,735.20      1 年以内                        3.51
    潮州市恒一服装有限公司                 非关联方             628,890.41      1 年以内                        2.75
            合计                           /              9,450,658.27          /                         41.37(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
                              (%)                         (%)                         (%)                          (%)按组合计提坏账准备的其他应收账款:账龄分析法
              35,630,951.70 100.00      11,389,567.57     31.97    35,079,655.33      100.00     10,524,953.67     30.00组合
    组合小计      35,630,951.70 100.00      11,389,567.57     31.97    35,079,655.33      100.00     10,524,953.67     30.00
    合计      35,630,951.70    /        11,389,567.57      /       35,079,655.33        /        10,524,953.67      /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
              20,747,465.25            58.23       1,037,373.26     21,942,857.50               62.55       1,097,142.87小计
    1至2年         3,379,931.36             9.49      337,993.14         1,110,240.59                3.17      111,024.06
    2至3年           376,812.62             1.06      113,043.79            68,098.01                0.19       20,429.40
    3至4年         1,213,134.81             3.40      606,567.41         4,816,553.25               13.73    2,408,276.63
    4至5年         3,095,088.46             8.69    2,476,070.77         1,269,126.36                3.62    1,015,301.09
    5 年以上       6,818,519.20            19.13    6,818,519.20         5,872,779.62               16.74    5,872,779.62
    合计      35,630,951.70           100.00   11,389,567.57        35,079,655.33              100.00   10,524,953.672、 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。3、 其他应收款金额前五名单位情况
                                                                                   单位:元 币种:人民币
                                                                                                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(%)株洲高新区董家段高科园管
                                  非关联方                       8,000,000.00      1 年以内                         22.45理办公室
    创新能力建设项目                  非关联方                       2,398,159.64      1-2 年                             6.73
                                   湖南华升股份有限公司 2012 年年度报告
    上海华升有限责任公司                  非关联方                       1,323,598.57       5 年以上                        3.71
    上海潇湘有限责任公司                  非关联方                         990,688.87       5 年以上                        2.78推进新型工业化专项引导项
                                       非关联方                           864,645.33     1-2 年                          2.43目
           合计                                  /                   13,577,092.41             /                        38.10(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                80,897,281.41                         69.73              144,484,083.53               86.77
    1至2年                  32,303,009.74                         27.84               12,151,985.33                7.30
    2至3年                   2,819,305.41                          2.43                3,232,503.18                1.94
    3 年以上                                                                           6,637,099.28                3.99
       合计             116,019,596.56                           100.00           166,505,671.32             100.002、 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           未结算原因上海华汇流行面
    料工程发展有限        非关联方                           16,394,900.00        1-2 年                  交易未完成公司湖南株洲渌口经
                       非关联方                           10,237,500.00        1 年以内                交易未完成济开发区管委会长沙天为工程机
                       非关联方                               7,585,139.08     1 年以内                交易未完成械制造有限公司达高国际贸易(上
                       非关联方                               6,166,184.93     1 年以内                交易未完成海)有限公司石家庄市鑫华纺
                       非关联方                               3,676,471.27     1 年以内                交易未完成织有限公司
       合计                        /                      44,060,195.28                   /                      /3、 本报告期预付款项中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期预付账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(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            32,636,310.19        2,759,747.65     29,876,562.54        31,080,786.77    3,491,212.82    27,589,573.95
    在产品            13,882,197.80               530.97    13,881,666.83        18,013,249.23      117,444.43    17,895,804.80
    库存商品         172,715,320.63       14,220,300.27    158,495,020.36       180,038,241.38   22,272,204.26   157,766,037.12
    开发成本         148,732,734.10                        148,732,734.10       116,177,536.48                   116,177,536.48
                                     湖南华升股份有限公司 2012 年年度报告
    委托加工物资        13,369,549.82       840,429.35     12,529,120.47        14,365,130.71       853,881.07      13,511,249.64
    发出商品            24,436,635.36                      24,436,635.36        29,208,374.20                       29,208,374.20
    下脚料                                                                           9,931.95          9,931.95
    在途材料                                                                        67,573.04                           67,573.04
    合计           405,772,747.90    17,821,008.24    387,951,739.66       388,960,823.76     26,744,674.53    362,216,149.232、 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
    原材料                  3,491,212.82                                                     731,465.17              2,759,747.65
    在产品                    117,444.43                                                     116,913.46                    530.97
    库存商品               22,272,204.26          1,878,880.18                             9,930,784.17             14,220,300.27
    委托加工物资              853,881.07                                                      13,451.72                840,429.35
    下脚料                      9,931.95                                                       9,931.95
    合计               26,744,674.53          1,878,880.18                            10,802,546.47             17,821,008.243、 存货跌价准备情况
                        计提存货跌价准备的依                                                 本期转回金额占该项存货期末余
          项目                                        本期转回存货跌价准备的原因
                                  据                                                                 额的比例(%)
    原材料                                               计提减值部分的存货已经使用
    在产品                                               计提减值部分的存货已经使用
                       存货成本 高于 可变现净
    库存商品                                             计提减值部分的存货已经使用
                       值
    委托加工物资                                         计提减值部分的存货已经使用(七) 其他流动资产:
                                                                                        单位:元 币种:人民币
           项目                                         期末数                                   期初数
    预交预售房款税费                                                1,972,000.00
    增值税进项税额                                                  2,119,954.87
           合计                                                  4,091,954.87(八) 对合营企业投资和联营企业投资:
                                                                                     单位:万元 币种:人民币
                              本企业在被
    被投资单位      本企业持股   投资单位表      期末资产总      期末负债总      期末净资产       本期营业收
                                                                                                                 本期净利润
    名称          比例(%)      决权比例          额              额              总额           入总额
                                  (%)一、合营企业二、联营企业湖南英捷高
    科技有限责           20.81           20.81      9,911.78        2,714.57        7,197.21         5,787.54             350.06任公司(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
                                   湖南华升股份有限公司 2012 年年度报告
                                                                                                                   在被投资
                                                                                                        在被投资
    被投资                                                                                                           单位表决
                投资成本           期初余额        增减变动          期末余额           减值准备        单位持股
    单位                                                                                                             权比例
                                                                                                        比例(%)
                                                                                                                     (%)湘财证券
    有限责任     226,999,680.00     226,999,680.00                    226,999,680.00     215,649,696.00            2.45         2.45公司北京公联
    实业有限        100,000.00         100,000.00                         100,000.00        100,000.00             1.00         1.00公司湖南银州
    股份有限       2,391,700.00       2,391,700.00                      2,391,700.00       2,391,700.00            1.65         1.65公司四川雪松
    麻业有限        800,000.00         800,000.00                         800,000.00                              10.00      10.00公司湖南洞庭
    长兴印染       3,239,015.01       3,239,015.01   -3,239,015.01有限公司按权益法核算:
                                                                                      单位:元 币种:人民币
                                                                                                                  在被投资
                                                                                               在被投资
    被投资                                                                                                         单位表决
                  投资成本          期初余额       增减变动        期末余额         减值准备   单位持股
    单位                                                                                                         权比例
                                                                                               比例(%)
                                                                                                                  (%)湖南英捷高
    科技有限责     14,000,000.00     14,584,068.85    728,481.47     15,312,550.32                        20.81           20.81任公司(十) 投资性房地产:1、 按成本计量的投资性房地产
                                                                                  单位:元 币种:人民币
       项目                期初账面余额              本期增加额               本期减少额       期末账面余额
    一、账面原值合计            57,495,620.41                                                       57,495,620.41
    1.房屋、建筑物              51,462,025.68                                                       51,462,025.68
    2.土地使用权                  6,033,594.73                                                        6,033,594.73二、累计折旧和累
                                18,826,336.85             1,513,473.92                                     20,339,810.77计摊销合计
    1.房屋、建筑物                 17,204,200.47             1,392,228.36                                     18,596,428.83
    2.土地使用权                    1,622,136.38               121,245.56                                      1,743,381.94三、投资性房地产
                                38,669,283.56          -1,513,473.92                                       37,155,809.64账面净值合计
    1.房屋、建筑物                 34,257,825.21          -1,392,228.36                                       32,865,596.85
    2.土地使用权                    4,411,458.35            -121,245.56                                        4,290,212.79四、投资性房地产
    减值准备累计金                   555,820.82                                                                     555,820.82额合计
                            湖南华升股份有限公司 2012 年年度报告
    1.房屋、建筑物             555,820.82                                                      555,820.822.土地使用权五、投资性房地产
                        38,113,462.74           -1,513,473.92                           36,599,988.82账面价值合计
    1.房屋、建筑物          33,702,004.39           -1,392,228.36                           32,309,776.03
    2.土地使用权             4,411,458.35             -121,245.56                            4,290,212.79本期折旧和摊销额:1,513,473.92 元。(十一) 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:     268,787,374.39                 30,912,086.77   11,209,887.76      288,489,573.40
    其中:房屋及建筑物     139,096,238.22                 17,129,933.46       231,454.00     155,994,717.68
       机器设备         119,293,018.96                 13,149,545.97   10,560,737.24      121,881,827.69
       运输工具           7,168,556.20                    427,295.30       133,513.00       7,462,338.50
       电子设备           3,229,561.01                    205,312.04       284,183.52       3,150,689.53
                                           本期新增       本期计提
    二、累计折旧合计:     105,633,713.32   16,128,475.31                   9,296,136.60    112,466,052.03
    其中:房屋及建筑物      35,913,312.86    4,791,610.46                      59,995.70     40,644,927.62
        机器设备         63,521,697.41   10,598,133.50                   8,890,897.51     65,228,933.40
        运输工具          3,754,907.21      505,209.64                      77,177.43      4,182,939.42
        电子设备          2,443,795.84      233,521.71                     268,065.96      2,409,251.59三、固定资产账面净
                        163,153,661.07                /                    /             176,023,521.37值合计
    其中:房屋及建筑物     103,182,925.36                /                    /             115,349,790.06
        机器设备         55,771,321.55                /                    /              56,652,894.29
        运输工具          3,413,648.99                /                    /               3,279,399.08
        电子设备            785,765.17                /                    /                 741,437.94
    四、减值准备合计         4,459,585.15                /                    /               4,459,585.15
    其中:房屋及建筑物       1,613,460.81                /                    /               1,613,460.81
        机器设备          2,799,771.55                /                    /               2,799,771.55
        运输工具                                      /                    /
        电子设备             46,352.79                /                    /                  46,352.79五、固定资产账面价
                        158,694,075.92                /                    /             171,563,936.22值合计
    其中:房屋及建筑物     101,569,464.55                /                    /             113,736,329.25
        机器设备         52,971,550.00                /                    /              53,853,122.74
        运输工具          3,413,648.99                /                    /               3,279,399.08
        电子设备            739,412.38                /                    /                 695,085.15本期折旧额:16,128,475.31 元。本期由在建工程转入固定资产原价为:24,583,703.96 元。期末子公司湖南华升株洲雪松有限公司以原值 33,600.00 元,净值 1,344.00 元的房产为该公司从株洲市城郊农村信用合作社联合社取得 200.00 万元人民币贷款的担保人株洲市丰源投资担保有限公司设定抵押,作为该担保的反担保。(十二) 在建工程:1、 在建工程情况
                               湖南华升股份有限公司 2012 年年度报告
                                                                          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     1,144,484.08                    1,144,484.08     8,714,679.38               8,714,679.382、 重大在建工程项目变动情况:
                                                                           单位:元 币种:人民币
      项目名称               期初数         本期增加         转入固定资产        资金来源       期末数
    华升雪松生产设备改造                           247,347.40         247,347.40   自筹
    华升洞麻技术改造              403,965.51           614.65         404,580.16   自筹
    华升洞麻生产设备改造        8,135,326.07     1,525,888.37       8,516,730.36   自筹             1,144,484.08
    衡山服饰工业园一期            175,387.80    15,239,658.24      15,415,046.04   自筹
        合计                8,714,679.38    17,013,508.66      24,583,703.96         /          1,144,484.08(十三) 无形资产:1、 无形资产情况:
                                                                           单位:元 币种:人民币
      项目             期初账面余额             本期增加               本期减少         期末账面余额
    一、账面原值合计         195,057,527.08                                                   195,057,527.08
    长沙土地使用权               785,050.51                                                       785,050.51
    株洲土地使用权           112,824,473.45                                                   112,824,473.45
    岳阳土地使用权            79,036,149.00                                                    79,036,149.00
    沅江土地使用权             2,411,854.12                                                     2,411,854.12
    二、累计摊销合计          22,832,141.66             3,705,561.89                           26,537,703.55
    长沙土地使用权               278,089.78                15,701.04                              293,790.82
    株洲土地使用权            13,674,650.24             2,065,445.40                           15,740,095.64
    岳阳土地使用权             8,430,528.00             1,580,724.00                           10,011,252.00
    沅江土地使用权               448,873.64                43,691.45                              492,565.09三、无形资产账面
                        172,225,385.42          -3,705,561.89                               168,519,823.53净值合计
    长沙土地使用权              506,960.73             -15,701.04                                   491,259.69
    株洲土地使用权           99,149,823.21          -2,065,445.40                                97,084,377.81
    岳阳土地使用权           70,605,621.00          -1,580,724.00                                69,024,897.00
    沅江土地使用权            1,962,980.48             -43,691.45                                 1,919,289.03四、减值准备合计长沙土地使用权株洲土地使用权岳阳土地使用权沅江土地使用权五、无形资产账面
                        172,225,385.42          -3,705,561.89                               168,519,823.53价值合计
    长沙土地使用权              506,960.73             -15,701.04                                   491,259.69
    株洲土地使用权           99,149,823.21          -2,065,445.40                                97,084,377.81
    岳阳土地使用权           70,605,621.00          -1,580,724.00                                69,024,897.00
    沅江土地使用权            1,962,980.48             -43,691.45                                 1,919,289.03
                           湖南华升股份有限公司 2012 年年度报告本期摊销额:3,705,561.89 元。(十四) 递延所得税资产/递延所得税负债:1、 递延所得税资产和递延所得税负债不以抵销后的净额列示(1) 已确认的递延所得税资产和递延所得税负债
                                                                    单位:元 币种:人民币
            项目                           期末数                            期初数递延所得税资产:
    资产减值准备                                       22,230,937.78                   22,078,184.70
    可抵扣亏损                                          4,014,980.49                    4,014,980.49
    小计                                               26,245,918.27                   26,093,165.19(2) 未确认递延所得税资产明细
                                                                    单位:元 币种:人民币
            项目                           期末数                            期初数
    可抵扣暂时性差异                                167,482,121.92                  178,199,016.35
    可抵扣亏损                                       52,369,738.24                    45,444,011.77
            合计                                 219,851,860.16                  223,643,028.12(3) 未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                    单位:元 币种:人民币
         年份                   期末数                     期初数                备注可抵扣亏损
    2013 年                                                     7,521,999.30
    2014 年                          15,067,537.96             15,067,537.96
    2015 年                          11,818,257.31             11,818,257.31
    2016 年                          11,036,217.20             11,036,217.20
    2017 年                          14,447,725.77
         合计                     52,369,738.24             45,444,011.77            /(4) 应纳税差异和可抵扣差异项目明细
                                                                    单位:元 币种:人民币
                    项目                                              金额可抵扣差异项目:
    资产减值准备                                                                   94,309,937.23
    可抵扣亏损                                                                     16,059,921.96
                    小计                                                           110,369,859.19(十五) 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           13,688,322.45       1,813,640.82               73,900.42    15,428,062.85
    二、存货跌价准备       26,744,674.53       1,878,880.18           10,802,546.47    17,821,008.24
                           湖南华升股份有限公司 2012 年年度报告三、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
                      221,380,411.01                          3,239,015.01 218,141,396.00减值准备六、投资性房地产
                          555,820.82                                           555,820.82减值准备七、固定资产减值
                        4,459,585.15                                         4,459,585.15准备八、工程物资减值准备九、在建工程减值准备十、生产性生物资产减值准备其中:成熟生产性生物资产减值准备十一、油气资产减值准备十二、无形资产减值准备十三、商誉减值准备十四、其他
        合计          266,828,813.96    3,692,521.00        14,115,461.90  256,405,873.06本期转销的存货跌价准备系该部分存货已经使用或者对外销售,转销的长期股权投资减值准备系本期处置的对湖南洞庭长兴印染有限公司长期股权投资计提的减值准备。(十六) 短期借款:1、 短期借款分类:
                                                                     单位:元 币种:人民币
             项目                              期末数                         期初数
    质押借款                                            10,000,000.00
    抵押借款                                                                         2,000,000.00
    保证借款                                          32,669,860.41                 50,000,000.00
               合计                                42,669,860.41                 52,000,000.00
    1、本公司期末质押借款余额 1000 万元,系子公司湖南华升洞庭麻业有限公司向兴业银行长沙分行贷款,湖南华升集团公司以承担连带保证责任和以其持有的本公司 1500 万流通股设定质押进行担保。
    2、本公司期末保证借款余额 3266.98 万元,包括本公司向交通银行长沙潇湘分行贷款 2000 万元,湖南华升集团提供连带责任保证;子公司湖南华升株洲雪松有限公司向株洲市城郊农村信用合作社联合社贷款 200.00 万元,由株洲市丰源投资担保有限公司提供担保,株洲雪松公司以原值 33,600.00 元,净值 1,344.00 元的房产为该担保提供反担保;子公司湖南华升工贸有限公司向兴业银行长沙分行贷款 500 万元,本公司提供保证;子公司湖南华升工贸有限公司向交通银行长沙潇湘支行进口押汇 90.2054 美元,折合人民币 566.98 万元。
                            湖南华升股份有限公司 2012 年年度报告(十七) 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                                             34,723,917.53                 116,486,331.36
    1-2 年                                               96,601,773.19                    9,219,255.55
    2-3 年                                                2,948,430.30                    9,012,128.65
    3 年以上                                             17,441,164.52                    8,775,429.39
             合计                                   151,715,285.54                  143,493,144.952、 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
    湖南华升集团公司                                     93,278,304.00                   93,278,304.00
             合计                                     93,278,304.00                   93,278,304.003、 账龄超过 1 年的大额应付账款情况的说明
    截至 2012 年 12 月 31 日止,账龄超过 1 年的应付账款中有应付本公司控股股东湖南华升集团公司土地出让款 93,278,304.00 元,除此之外,账龄超过 1 年的应付账款 23,713,064.01 元主要为应付材料采购款。(十八) 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                                            94,498,514.21                  110,649,417.23
    1-2 年                                               7,293,239.41                     7,348,222.36
    2-3 年                                               1,568,987.29                     1,670,040.82
    3 年以上                                             7,458,383.94                     9,228,166.89
              合计                                  110,819,124.85                  128,895,847.302、 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况:
    本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。3、 账龄超过 1 年的大额预收账款情况的说明账龄超过 1 年的预收账款 16,320,610.64 元主要为尚未结算的货款。(十九) 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        2,347,817.83      73,895,681.69    75,664,954.69      578,544.83
    二、职工福利费                                         739,832.50        739,832.50
    三、社会保险费                   22,253,960.80      13,396,844.79     8,052,515.17  27,598,290.42
                          湖南华升股份有限公司 2012 年年度报告
    其中:医疗保险费             1,026,547.69          2,563,490.01    2,801,767.74      788,269.96
        基本养老保险费          16,191,522.87          9,224,368.22    3,786,378.14   21,629,512.95
        失业保险费               4,091,932.07            722,128.25      712,013.28    4,102,047.04
        工伤保险费                 723,550.12            713,740.79      579,238.49      858,052.42
        生育保险费                 220,408.05            173,117.52      173,117.52      220,408.05
    四、住房公积金                   3,174,868.11          2,001,541.52    1,675,303.22    3,501,106.41五、辞退福利六、其他
    工会及职工教育经费                 864,508.00         978,470.76       1,072,762.58      770,216.18
            合计                28,641,154.74      91,012,371.26      87,205,368.16   32,448,157.84(二十) 应交税费:
                                                                      单位:元 币种:人民币
             项目                             期末数                           期初数
    增值税                                                                               -1,920,598.88
    营业税                                                   152,713.29                      66,688.25
    企业所得税                                             6,718,808.45                   5,680,122.61
    个人所得税                                                81,220.31                      65,209.94
    城市维护建设税                                           154,178.40                     245,382.42
    房产税                                                   423,622.33                     973,734.61
    土地使用税                                             1,324,766.74                     736,647.20
    教育费附加                                               170,822.65                     217,828.71
    其他                                                      28,347.19                       4,310.02
            合计                                       9,054,479.36                   6,069,324.88(二十一) 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
    押金保证金                                          5,487,077.34                      2,532,659.39
    应付暂收款                                         25,147,154.08                      6,323,887.77
    其他                                               28,733,891.75                     19,432,441.87
             合计                                  59,368,123.17                     28,288,989.032、 本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
                                                                      单位:元 币种:人民币
          单位名称                            期末数                           期初数
    湖南华升集团公司                                       3,120,492.65                    587,831.07
            合计                                       3,120,492.65                    587,831.073、 账龄超过 1 年的大额其他应付款情况的说明住房公积金维修基金 1,218,515.14 元,系湖南华升株洲雪松有限公司职工缴纳的专门用于房改户住房维修的住房维修金,现存于株洲市住房资金管理中心。另湖南华升洞庭麻业有限公司存在合同保证金 536,145.15 元。
                            湖南华升股份有限公司 2012 年年度报告4、 对于金额较大的其他应付款,应说明内容
    单位名称                         期末数                      款项性质及内容
    岳阳广济医院                     21,350,000.00               项目合作款
    个人购房定金                     15,000,000.00               购房定金
    小 计                            36,350,000.00(二十二) 长期应付款:1、 金额前五名长期应付款情况
                                                                    单位:元 币种:人民币
        单位                初始金额             利率(%)          应计利息            期末余额
    湖南华升集团公司            31,003,031.26                                              28,003,031.26(二十三) 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
    政府补助                                             16,080,729.29                       25,624,744.05
               合计                                  16,080,729.29                       25,624,744.05
    项 目                          期初数                本期增加           本期减少          期末数
    环保拨款                       400,000.00                               300,000.00        100,000.00超高支及新型含麻多元复合纤维纺
                               2,100,000.00                             1,855,000.00      245,000.00织印染技术
    09 年新增技术改造资金          800,000.00                               800,000.00
    高档苎麻生产线节能改造         5,040,000.00                             3,130,000.00      1,910,000.00
    高档苎麻针织面料生产线         160,000.00                               15,000.00         145,000.00
    国家科技支撑项目研究经费                             1,600,000.00       620,000.00        980,000.00
    技改拨款                       1,343,999.84                             504,000.04        839,999.80
    环保改造拨款                   3,600,000.00                             787,500.00        2,812,500.00
    高档面料关键技术项目           875,583.47                               279,854.13        595,729.34
    新型工艺化项目拨款             1,517,160.65                             179,660.63        1,337,500.02
    节能减排项目拨款               1,248,000.09                             467,999.96        780,000.13
    创新能力建设项目拨款           4,880,000.00                             1,192,500.00      3,687,500.00节能减排与高档产品生产线技改工
                               1,700,000.00                             212,500.00        1,487,500.00程
    数控一体化                                           210,000.00                           210,000.00
    自主品牌建设补助               400,000.00                               400,000.00
    专卖店改造补助                 400,000.00                               400,000.00
    科学技术与设备(武大合作项目) 315,000.00                               26,250.00         288,750.00
    高档生态麻制品加工技术成果转化 800,000.00                               150,000.00        650,000.00
    株洲市三项科技经费             45,000.00                                33,750.00         11,250.00
    合 计                       25,624,744.05         1,810,000.00       11,354,014.76     16,080,729.29
                              湖南华升股份有限公司 2012 年年度报告(二十四) 股本:
                                                                             单位:元 币种:人民币
                                                 本次变动增减(+、-)
                  期初数        发行新                   公积金                               期末数
                                               送股                其他            小计
                                  股                       转股
    股份总数    402,110,702.00                                                                402,110,702.00(二十五) 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)         105,423,523.50                                               105,423,523.50
    其他资本公积                      57,016.42                                                     57,016.42
         合计                 105,480,539.92                                               105,480,539.92(二十六) 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              19,011,947.62           697,405.38                              19,709,353.00
       合计                19,011,947.62           697,405.38                              19,709,353.00(二十七) 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                                    80,318,917.69                 /
    调整后 年初未分配利润                                      80,318,917.69                 /加:本期归属于母公司所有者的
                                                             4,192,201.09                 /净利润
    减:提取法定盈余公积                                          697,405.38
    应付普通股股利                                          8,042,214.04
    期末未分配利润                                             75,771,499.36                 /2012 年 4 月 18 日召开公司 2011 年度股东大会,审议批准公司以 2011 年末总股本 402,110,702 股为基数,向全体股东每 10 股派发红利 0.2 元(含税),剩余未分配利润结转至以后年度分配。(二十八) 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                                         765,993,613.45                       906,364,505.78
    其他业务收入                                           14,377,464.30                        14,945,431.90
    营业成本                                             739,966,155.64                       845,298,796.852、 主营业务(分行业)
                                                                             单位:元 币种:人民币
    行业名称                     本期发生额                                   上期发生额
                             湖南华升股份有限公司 2012 年年度报告
                     营业收入               营业成本             营业收入              营业成本
    纺织生产业务        253,114,462.75         243,812,054.67       232,850,700.87        207,709,555.82
    贸易业务            512,879,150.70         488,652,781.01       611,391,504.91        575,746,566.72
    房地产开发                                                       62,122,300.00         53,051,193.47
      合计          765,993,613.45         732,464,835.68       906,364,505.78        836,507,316.013、 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
    纱                    76,488,558.31      73,548,477.13              101,287,918.79       96,145,789.36
    布                   399,509,594.42     382,490,083.46              433,851,569.05      397,981,459.65
    服装                 128,582,861.73     119,939,734.10              160,361,458.48      144,385,917.21
    家纺产品国际贸易      55,686,818.27      52,826,250.58               56,776,635.06       54,822,329.20纺织机械等设备进
                         19,312,012.98       18,368,041.55           24,606,840.32       24,014,893.02口贸易
    工程机械国际贸易         77,493,384.29       76,905,692.69           58,940,387.27       58,075,230.84
    陶瓷国际贸易              8,920,383.45        8,386,556.17            8,417,396.81        8,030,503.26
    房地产开发                                                           62,122,300.00       53,051,193.47
       合计          765,993,613.45         732,464,835.68          906,364,505.78      836,507,316.014、 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
    境外销售             597,599,185.24      578,555,439.05             674,493,455.44      641,173,919.98
    境内销售             168,394,428.21      153,909,396.63             231,871,050.34      195,333,396.03
      合计           765,993,613.45      732,464,835.68             906,364,505.78      836,507,316.015、 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(%)
    COPEN UNITED LIMITED                            103,572,636.05                                 13.27
    SELECT     INTERNATIONAL
                                                   86,210,847.80                                 11.04LIMITEDROOM
    SUPER FLAIR SB33                                   36,916,998.30                                  4.73
    RUDY       DARLEKSUTERA
                                                   14,748,756.06                                  1.89ONY
    FIBRES CENTRE                                       9,302,121.12                                 1.19
            合计                                  250,751,359.33                                32.12(二十九) 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                               471,095.07              3,467,758.78 应纳税营业额
    城市维护建设税                       987,374.82              1,014,093.00 应缴流转税税额
                         湖南华升股份有限公司 2012 年年度报告
    教育费附加                        702,419.35                 697,862.19
    土地增值税                                                 1,000,164.50
        合计                    2,160,889.24               6,179,878.47           /(三十) 销售费用
                                                                  单位:元 币种:人民币
            项目                        本期发生额                        上期发生额
    工资及福利费                                     5,791,105.95                     5,221,894.73
    运费                                             7,255,627.38                     9,096,369.04
    差旅费                                           2,571,956.46                     2,550,903.19
    社保费                                           1,138,726.32                       952,497.79
    办公费                                             699,209.19                     1,430,071.83
    保险费                                           1,410,694.54                     1,604,938.63
    杂费                                             2,563,872.84                     4,473,474.66
    委托代销手续费                                   1,152,826.30                       846,307.67
    交易会及出国费                                   1,314,608.41                     1,238,972.29
    其他                                             2,227,098.13                     1,784,274.27
            合计                                26,125,725.52                    29,199,704.10(三十一) 管理费用
                                                                  单位:元 币种:人民币
            项目                        本期发生额                        上期发生额
    工资及福利                                      15,360,492.40                    17,456,567.89
    业务招待费                                       2,199,889.14                     2,382,772.22
    差旅费                                           1,207,860.46                     1,159,297.26
    办公费                                           1,980,615.08                     3,292,155.56
    折旧费                                           5,964,553.51                     6,470,858.96
    社保费                                           2,173,316.22                     1,050,675.65
    税金                                               869,528.81                       812,059.11
    土地摊销                                         1,580,724.00                     1,837,985.84
    无形资产摊销                                     2,113,108.80                     1,817,586.60
    其他                                             8,120,249.52                     8,432,336.17
            合计                                41,570,337.94                    44,712,295.26(三十二) 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                                         3,405,022.49                     3,022,198.79
    减:利息收入                                       -817,038.12                     -917,534.22
    汇兑损失                                             97,187.85                   10,059,498.15
    其他                                                482,705.01                      785,633.48
            合计                                 3,167,877.23                    12,949,796.20(三十三) 投资收益:1、 投资收益明细情况:
                          湖南华升股份有限公司 2012 年年度报告
                                                                     单位:元 币种:人民币
                                                             本期发生额           上期发生额
    权益法核算的长期股权投资收益                                       728,481.47       1,622,922.00
    处置长期股权投资产生的投资收益                                   1,335,256.00         245,000.00
    委托贷款收益                                                                        1,458,333.33
                      合计                                       2,063,737.47       3,326,255.332、 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英捷高科技有限公
                                 728,481.47           1,622,922.00     被投资单位报表损益变动司
          合计                   728,481.47           1,622,922.00                  /
    (三十四) 资产减值损失:                                              单位:元 币种:人民币
              项目                               本期发生额                     上期发生额
    一、坏账损失                                           1,813,640.82                   2,376,573.05
    二、存货跌价损失                                       1,878,880.18                   2,350,463.55三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
              合计                                      3,692,521.00                     4,727,036.60(三十五) 营业外收入:
    1、 营业外收入情况                                            单位:元 币种:人民币
                                                                             计入当期非经常性损益
           项目                本期发生额              上期发生额
                                                                                     的金额
    非流动资产处置利得合计           12,269,026.84                130,477.94               12,269,026.84
    其中:固定资产处置利得              263,026.84                130,477.94                  263,026.84
    政府补助                         15,524,567.76              9,481,098.80               13,224,567.76
    拆迁补偿                            339,952.00             11,099,464.85                  339,952.00
    补偿款                           11,847,105.93
    其他                              1,642,681.21               8,478,646.02               16,823,367.14
    非同一控制企业合并产生                                       2,730,746.49
    无法支付的应付款                  1,033,580.00
          合计                   42,656,913.74             31,920,434.10                42,656,913.74
                         湖南华升股份有限公司 2012 年年度报告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1)与资产相关的政府补助
    环保拨款                                      300,000.00     400,000.00超高支及新型含麻多元复合纤维纺织印染
                                             1,855,000.00    300,000.00    湘财企指[2008]120 号技术
    09 年新增技术改造资金                         800,000.00     100,000.00    湘财企指(2009)176 号
                                                                           株发改(2010)194 号,发
    高档苎麻生产线节能改造                       3,130,000.00    630,000.00
                                                                           改投资(2010)451 号
    高档苎麻针织面料生产线                          15,000.00     20,000.00    湘财企指(2010)88 号
    国家科技支撑项目研究经费                       620,000.00
    技改拨款                                       504,000.04    224,000.04
    环保改造拨款                                   787,500.00    450,000.00
    高档面料关键技术项目                           279,854.13    132,999.96
    新型工艺化项目拨款                             179,660.63    141,318.84    湘财企指(2009)176 号
    节能减排项目拨款                               467,999.96    207,999.96    湘经环资[2009]126 号
    创新能力建设项目拨款                         1,192,500.00    620,000.00    发改办高技(2009)2234 号
    节能减排与高档产品生产线技改工程               212,500.00
    自主品牌建设补助                               400,000.00                  湘财企指[2011]42 号
    专卖店改造补助                                 400,000.00                  湘财企指[2010]57 号
    科学技术与设备(武大合作项目)                  26,250.00     35,000.00
    高档生态麻制品加工技术成果转化                 150,000.00    200,000.00
    嵌入式纺纱                                                   470,000.00
    产业技术研究与开发                                           150,000.00
    专利资助/特高支苎麻织物工艺                                   50,000.002)与收益相关的政府补助
    苎麻家纺产品纺纱生产线升级改造                 300,000.00                  湘财企指[2012]39 号
    株洲市三项科技经费                              33,750.00      90,000.00   芦科字[2009]7 号
    4050 社保费补贴款                            1,370,553.00   2,337,220.00   湘劳社工字[2009]86 号
    士达环保补贴款                                 200,000.00     200,000.00
    外贸服务平台补助                             2,300,000.00
    收财政在线监控补助                                             40,000.00
    雪松收财政厅社保费补贴款                                    1,000,560.00
    收株洲市国库集中支付处市发改委补偿金                          722,000.00收市财政中小企业发展资金苎麻染色线改
                                                             100,000.00造
    收市财政技术创新补助金                                        100,000.00
    收湖南省加快培育新兴产业奖励                                  500,000.00
    收湖南省财政厅 2011 年度专利补助金                             60,000.00
    岳阳市财政局拨付洞麻新产品开发项目款                          200,000.00
                  合计                   15,524,567.76      9,481,098.80               /
    (三十六) 营业外支出:                                             单位:元 币种:人民币
                            湖南华升股份有限公司 2012 年年度报告
                                                                            计入当期非经常性损益
           项目                 本期发生额              上期发生额
                                                                                    的金额
    非流动资产处置损失合计                59,441.69                  7,711.67                 59,441.69
    其中:固定资产处置损失                59,441.69                  7,711.67                 59,441.69
    罚款支出                               2,698.40                 15,445.50                  2,698.40
    其他                                  12,074.89                441,409.56                 12,074.89
          合计                        74,214.98                464,566.73                 74,214.98
    (三十七) 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                    5,418,594.33                       4,354,443.32
    递延所得税调整                                        -152,753.08                      4,015,333.15
                合计                                5,265,841.25                       8,369,776.47(三十八) 基本每股收益和稀释每股收益的计算过程:(1) 基本每股收益的计算过程
    项 目                                            序号       2012 年度
    归属于公司普通股股东的净利润                     A              4,192,201.09
    非经常性损益                                     B            31,245,944.75
    扣除非经常性损益后的归属于公司普通股股东的净利润 C=A-B       -27,953,539.29
    期初股份总数                                     D           402,110,702.00
    因公积金转增股本或股票股利分配等增加股份数       E
    发行新股或债转股等增加股份数                     F
    增加股份次月起至报告期期末的累计月数             G
    因回购等减少股份数                               H
    减少股份次月起至报告期期末的累计月数             I
    报告期缩股数                                     J
    报告期月份数                                     K           12
                                                 L=D+E+F ×
    发行在外的普通股加权平均数                       G/K-H   × 402,110,702.00
                                                 I/K-J
    基本每股收益                                     M=A/L                     0.0104
    扣除非经常损益基本每股收益                       N=C/L                   -0.0695(2) 稀释每股收益的计算过程与基本每股收益相同。(三十九) 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
    拆迁补偿及其他款项                                                                       339,952.00
    政府补贴                                                                               3,480,553.00
    利息收入                                                                                 817,038.12
    收到的其他往来款                                                                      38,527,961.44
                     合计                                                             43,165,504.56
                           湖南华升股份有限公司 2012 年年度报告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
    营业费用、管理费用中的付现费用                                                     23,549,135.05
    财务费用中手续费                                                                      482,705.01
    支付往来款及其他                                                                   16,365,616.70
                    合计                                                           40,397,456.76(四十) 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                                                              3,068,166.16    4,654,776.43
    加:资产减值准备                                                    3,692,521.00    4,727,036.60
    固定资产折旧、油气资产折耗、生产性生物资产折旧                     17,641,949.23   17,041,382.63
    无形资产摊销                                                        3,705,561.89    3,709,533.84长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失(收益以“-”
                                                                  -12,209,585.15号填列)
    固定资产报废损失(收益以“-”号填列)                                               -122,766.27公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                                      3,105,022.49     3,022,198.79
    投资损失(收益以“-”号填列)                                     -2,063,737.47    -3,326,255.33
    递延所得税资产减少(增加以“-”号填列)                             -152,753.08     4,015,333.15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)                                  -16,811,924.14   -97,905,259.75
    经营性应收项目的减少(增加以“-”号填列)                         43,582,401.92    -3,040,389.84
    经营性应付项目的增加(减少以“-”号填列)                            820,495.70    39,607,811.01其他
    经营活动产生的现金流量净额                                         44,378,118.55   -27,616,598.742.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                                                    112,771,237.35   97,069,996.45
    减:现金的期初余额                                                 97,069,996.45   76,393,897.20加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                           15,701,240.90   20,676,099.25
                          湖南华升股份有限公司 2012 年年度报告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                                                 11,500,000.00
    2.取得子公司及其他营业单位支付的现金和现金等价物                                 11,500,000.00
    减:子公司及其他营业单位持有的现金和现金等价物                                         3.71
    3.取得子公司及其他营业单位支付的现金净额                                         11,499,996.294.取得子公司的净资产
    流动资产                                                                               3.71
    非流动资产                                                                    19,530,742.78
    流动负债                                                                       5,300,000.00
    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2.处置子公司及其他营业单位收到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.处置子公司及其他营业单位收到的现金净额4.处置子公司的净资产
    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                                                 112,771,237.35           97,069,996.45
    其中:库存现金                                               200,334.83              219,705.89
      可随时用于支付的银行存款                           111,529,768.71           95,813,319.94
      可随时用于支付的其他货币资金                         1,041,133.81            1,036,970.62
      可用于支付的存放中央银行款项
      存放同业款项
      拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                             112,771,237.35           97,069,996.45
                                  湖南华升股份有限公司 2012 年年度报告八、 关联方及关联交易(一) 本企业的母公司情况
                                                                                            单位:万元 币种:人民币
                                                                          母公司对本      母公司对本       本企业
    母公司      企业     注册       法人           业务                                                                   组织机构
                                                          注册资本        企业的持股      企业的表决       最终控
    名称      类型       地       代表           性质                                                                     代码
                                                                            比例(%)       权比例(%)          制方
                     长 沙
            国有企   市 天
    湖南华      业(全   心 区
                                                                                                           湖南省
    升集团      民所有   芙 蓉      刘政        投资          26,124.00             40.11            40.11                18376300X
                                                                                                           国资委
    公司        制 企    中 路
            业)     三 段
                     420 号(二) 本企业的子公司情况
                                                                                            单位:万元 币种:人民币
      子公司                                                       业务         注册       持股比例       表决权比      组织机构
                     企业类型          注册地      法人代表
        全称                                                       性质         资本         (%)            例(%)         代码
    深 圳 市华 顺达实    有限责任      深圳市罗
                                                   陈湘生          商业          550.00        90.00          90.00    192211266
    业有限公司           公司          湖区
    湖 南 华升 服饰股    有限责任      湖南省长
                                                   刘少波          商业        2,100.00       100.00         100.00    55071338x
    份有限公司           公司          沙市
                                   长沙市芙
    湖 南 华升 工贸有    有限责任
                                   蓉中路三        刘少波          商业        4,000.00        99.00          99.00    717053097
    限公司               公司
                                   段 420 号
                                   株洲市芦
    湖 南 华升 株洲雪    有限责任      淞区建设                        制 造
                                                   肖群峰                     18,289.27        87.44          87.44    758038037
    松有限公司           公司          中 路 90                        业
                                   号
    沅 江 洞庭 士达麻    有限责任      沅江市黄                        制   造
                                                   耿灏                          600.00       100.00         100.00    743174052
    纺织厂有限公司       公司          茅洲镇                          业
    湖 南 华升 洞庭麻    有限责任      岳阳市鹰                        制   造
                                                   黄云晴                     16,000.00        89.85          89.85    792380856
    业有限公司           公司          山                              业
    岳 阳 华一 房地产                                                  房   地
                     有限责任      岳阳市北
    开 发 有限 责任公                                  黄云晴          产   开     3,000.00        80.00          80.00    738986080
                     公司          环路
    司                                                                 发
    湖 南 华升 金爽纺    有限责任      湖南省衡                        制   造
                                                   刘少波                      3,000.00       100.00         100.00    567699828
    织服装有限公司       公司          山县                            业
    株 洲 雪松 织染有    有限责任      湖南省株                        制   造
                                                   肖群峰                      1,000.00       100.00         100.00    738963866
    限公司               公司          洲市                            业(三) 本企业的合营和联营企业的情况
                                                                                            单位:万元 币种:人民币
                                                                                                         本企业在
                                                                                          本企业持
    被投资单                                                                                                被投资单     组织机构代
              企业类型        注册地       法人代表        业务性质        注册资本         股比例
    位名称                                                                                                位表决权         码
                                                                                              (%)
                                                                                                         比例(%)二、联营企业湖南英捷
            有限责任
    高科技有                 湖南省           蒋辉珍          制造业             5,633.51         20.81          20.81    71705208-6
            公司限公司
                            湖南华升股份有限公司 2012 年年度报告(四) 本企业的其他关联方情况
       其他关联方名称               其他关联方与本公司关系                 组织机构代码
    湖南洞庭苎麻纺织印染厂         母公司的全资子公司                 186082509(五) 关联交易情况1、 关联担保情况1. 关联担保情况(1)本期本公司向交通银行长沙潇湘分行贷款 2000 万元,湖南华升集团提供连带责任保证。(2)华升集团将其持有的本公司股份 6000 万股质押给兴业银行股份有限公司长沙分行,质押额度有效期自 2012 年 11 月 30 日至 2015 年 12 月 31 日止,为本公司及控股子公司提供贷款授信担保:1)本公司向兴业银行长沙分行申请办理最高本金不超过 3000 万元的授信,湖南华升集团以其持有的本公司 1000 万流通股设定质押进行担保。2)湖南华升洞庭麻业有限公司向兴业银行长沙分行贷款 1000 万元,湖南华升集团以承担连带保证责任和以其持有的本公司 1500 万流通股设定质押进行担保。3)湖南华升株洲雪松有限公司向兴业银行长沙分行申请办理最高本金不超过 3000 万元的授信,湖南华升集团以其持有的本公司 1500 万流通股设定质押进行担保。4)湖南华升工贸有限公司向兴业银行长沙分行申请办理最高本金不超过 4000 万元的授信,湖南华升集团以其持有的本公司 2000 万流通股设定质押进行担保。2、 其他关联交易
    关联方共有资产情况:湖南华升集团公司和控股子公司岳阳华一房地产开发有限责任公司于 2008 年 10 月在岳阳市国土资源局竞得编号为 YTP2008-13#和 YTP2008-14#宗地的国有建设用地使用权。湖南华升集团公司占以上两宗土地份额的 20%,岳阳华一房地产开发有限责任公司占以上两宗土地份额的80%,产权共同所有。土地转让收益中湖南华升集团公司享有 20%,岳阳华一房地产开发有限责任公司享有 80%。(六) 关联方应收应付款项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
    应付帐款                 湖南华升集团公司                 93,278,304.00            93,278,304.00
    其他应付款               湖南华升集团公司                   3,120,492.65               706,274.89
    长期应付款               湖南华升集团公司                 28,003,031.26            31,003,031.26九、 股份支付:
    无十、 或有事项:(一) 其他或有负债及其财务影响:截止资产负债表日,本公司不存在需要披露的重大或有事项。十一、 承诺事项:
                               湖南华升股份有限公司 2012 年年度报告(一) 重大承诺事项截止资产负债表日,本公司不存在需要披露的重大承诺事项。十二、 资产负债表日后事项:(一) 其他资产负债表日后事项说明本公司与控股股东湖南华升集团公司于 2012 年 12 月 10 日签署了《资产置换协议》。本公司以控股子公司深圳市华顺达实业有限公司 90%的股权和沅江洞庭士达麻纺织厂有限公司的 99%股权及控股子公司湖南华升工贸有限公司在深圳市的部分房产、物业与华升集团所持湖南汇一制药机械有限公司的 51%的股权进行置换,并经 2012 年 12 月 27 日第二次临时股东大会决议通过。截至本报告报出日,上述置换手续尚在进行中。十三、 其他重要事项:(一) 外币金融资产和外币金融负债
                                                                          单位:元 币种:人民币
                                     本期公允价值变   计入权益的累计
      项目          期初金额                                           本期计提的减值    期末金额
                                         动损益         公允价值变动金融资产1、以公允价值计量且其变动计入当期损益的金融资产(不含衍生金融资产)2、衍生金融资产
    3、贷款和应收款      1,086,878.92                                                         1,084,228.624、可供出售金融资产5、持有至到期投资
    金融资产小计         1,086,878.92                                                         1,084,228.62
    金融负债           114,666,465.27                                                        74,015,075.91(二) 其他1、报告期内,湖南华升集团公司组织对深圳市新世瑞投资有限公司(以下简称新世瑞投资)实施清算。因新世瑞投资涉嫌侵占本公司利益,根据湖南省国资委书面批复,湖南华升集团公司将从新世瑞投资收回的相关款项拨付至本公司作为补偿,并列入本公司 2012 年度损益。2、子公司岳阳华一房地产开发有限责任公司(以下简称"甲方")于 2011 年 3 月 30 日与岳阳广济医院(以下简称"乙方")就采用股份制形式联合开发"岳土拍(2011)01#"宗地事宜签订房地产项目合作开发协议。项目总出资额暂定 6612 万元,甲方出资 4427 万元,占股 67%,其中土地出资作价 2827 万元,现金 1600 万元;乙方以现金出资 2185 万元,占股 33%。十四、 母公司财务报表主要项目注释(一) 应收账款:1、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(二) 其他应收款:1、 其他应收款按种类披露:
                               湖南华升股份有限公司 2012 年年度报告
                                                                                 单位:元 币种:人民币
                                   期末数                                                  期初数
                    账面余额                  坏账准备                    账面余额                      坏账准备
    种类
                              比例                        比例                          比例                       比例
                  金额                      金额                       金额                          金额
                              (%)                         (%)                           (%)                        (%)按组合计提坏账准备的其他应收账款:账龄分析法
              113,401,533.03 100.00    25,863,335.98      22.81    139,317,392.46       100.00   29,138,342.92     20.92组合
    组合小计      113,401,533.03 100.00    25,863,335.98      22.81    139,317,392.46       100.00   29,138,342.92     20.92
    合计      113,401,533.03    /      25,863,335.98       /       139,317,392.46         /      29,138,342.92      /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       38,480,857.16   33.93            1,924,042.86      96,497,174.00    69.27  4,824,858.70
    1至2年             53,057,091.95   46.79            5,305,709.20      14,856,371.38    10.66  1,485,637.14
    2至3年                900,000.00     0.79             270,000.00       5,200,000.00      3.73 1,560,000.00
    3至4年              5,200,000.00     4.59           2,600,000.00
    4至5年                                                                 7,480,000.00              5.37    5,984,000.00
    5 年以上          15,763,583.92         13.90      15,763,583.92      15,283,847.08             10.97   15,283,847.08
    合计         113,401,533.03        100.00      25,863,335.98     139,317,392.46            100.00   29,138,342.922、 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。3、 其他应收账款金额前五名单位情况
                                                                                  单位:元 币种:人民币
                                                                                             占其他应收账款
    单位名称             与本公司关系                   金额                    年限
                                                                                             总额的比例(%)湖南华升工贸有
                     本公司子公司                   39,313,485.95      1-2                                         34.67限公司湖南华升洞庭麻
                     本公司子公司                   35,199,200.00      1-4 年                                      31.04业有限公司湖南华升株洲雪
                     本公司子公司                   23,100,000.00      1-2 年                                      20.37松有限公司沅江洞庭士达麻
                     本公司子公司                   15,663,847.08      5 年以上                                    13.81纺织厂有限公司
    陈建强                                                 100,000.00      5 年以上                                     0.09
      合计                     /                   113,376,533.03                   /                              99.984、 其他应收关联方款项情况
                                                                                 单位:元 币种:人民币
                                     湖南华升股份有限公司 2012 年年度报告
          单位名称                     与本公司关系                   金额               占其他应收账款总额的比例(%)
    湖南华升工贸有限公司                 本公司子公司                   39,313,485.95                                  34.67
    湖南华升洞庭麻业有限公司             本公司子公司                   35,199,200.00                                  31.04
    湖南华升株洲雪松有限公司             本公司子公司                   23,100,000.00                                  20.37沅江洞庭士达麻纺织厂有限公
                                     本公司子公司                   15,663,847.08                                       13.81司
            合计                                /                  113,276,533.03                                       99.89(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
                                                                                                     本期计            资单位
    被投资                                               增减变                                                 资单位
                   投资成本          期初余额                      期末余额           减值准备       提减值            表决权
    单位                                                 动                                                   持股比
                                                                                                       准备              比例
                                                                                                              例(%)
                                                                                                                       (%)深圳市华
    顺达实业           4,950,000.00      4,950,000.00                  4,950,000.00                                 90.00      90.00有限公司湖南华升
    工贸有限          73,087,805.80     73,087,805.80                 73,087,805.80                                 99.00      99.00公司湖南华升
    株洲雪松        160,281,722.34     160,281,722.34                160,281,722.34                                 87.44      87.44有限公司湖南华升
    洞庭麻业        153,731,695.18     153,731,695.18                153,731,695.18                                 88.85      88.85有限公司沅江洞庭士达麻纺
                  16,692,816.00     16,692,816.00                 16,692,816.00       3,338,563.20              99.00      99.00织厂有限公司湘财证券
    有限责任        226,999,680.00     226,999,680.00                226,999,680.00     215,649,696.00               2.45       2.45公司湖南华升
    服饰股份          14,700,000.00     14,700,000.00                 14,700,000.00                                 70.00      70.00有限公司按权益法核算
                                                                                         单位:元 币种:人民币
                                                                                                                       在被投
                                                                                            本期              在被投
                                                                                                                       资单位
    被投资                                                                           减值      计提     现金     资单位
                投资成本          期初余额          增减变动     期末余额                                              表决权
    单位                                                                           准备      减值     红利     持股比
                                                                                                                         比例
                                                                                            准备              例(%)
                                                                                                                       (%)
    湖   南   英
    捷   高   科
    技   有   限   10,000,000.00   14,584,068.85    728,481.47      15,312,550.32                                  20.81      20.81
    责   任   公司
                            湖南华升股份有限公司 2012 年年度报告(四) 营业收入和营业成本:1、 营业收入、营业成本
                                                                      单位:元 币种:人民币
            项目                           本期发生额                         上期发生额
    其他业务收入                                       1,600,000.00                          3,000.00(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
    权益法核算的长期股权投资收益                                       728,481.47       1,622,922.00
    其它                                                                                1,458,333.33
                      合计                                         728,481.47       3,081,255.332、 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英捷高科技有限责
                                   728,481.47          1,622,922.00   被投资单位报表损益变动任公司
          合计                     728,481.47          1,622,922.00                   /
    (六) 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                                                                 6,974,053.75        -4,996,546.99
    加:资产减值准备                                                      -3,275,006.94         8,006,652.28
    固定资产折旧、油气资产折耗、生产性生物资产折旧                           113,084.58           130,949.55无形资产摊销长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失(收益以
                                                                                           -9,154,898.85“-”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)                                         2,586,092.59         3,071,376.67
    投资损失(收益以“-”号填列)                                          -728,481.47        -3,081,255.33
    递延所得税资产减少(增加以“-”号填列)                                                    1,930,498.57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)                            25,315,059.43       -56,904,092.26
    经营性应付项目的增加(减少以“-”号填列)                            15,932,301.14           509,867.66其他
    经营活动产生的现金流量净额                                            46,917,103.08       -60,487,448.702.不涉及现金收支的重大投资和筹资活动:
                           湖南华升股份有限公司 2012 年年度报告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                                                          13,726,331.83      7,450,883.38
    减:现金的期初余额                                                       7,450,883.38      9,557,553.19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                                                 6,275,448.45     -2,106,669.81十五、 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                     2012 年金额          2011 年金额    2010 年金额
    非流动资产处置损益                                 13,544,841.15           122,766.27     -38,350.91越权审批,或无正式批准文件,或偶发性的税收
                                                                          3,473,000.00返还、减免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、按照一定标准             15,524,567.76      9,481,098.80    14,996,297.80定额或定量持续享受的政府补助除外企业取得子公司、联营企业及合营企业的投资成
    本小于取得投资时应享有被投资单位可辨认净                                  2,730,746.49资产公允价值产生的收益同一控制下企业合并产生的子公司期初至合并
                                                                                           1,450,388.21日的当期净损益除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产
    生的公允价值变动损益,以及处置交易性金融资                                                 1,058,622.69产、交易性金融负债和可供出售金融资产取得的投资收益
    对外委托贷款取得的损益                                                    1,458,333.33     5,175,623.56
    除上述各项之外的其他营业外收入和支出                   14,848,545.85      8,021,790.96     1,480,894.61
    其他符合非经常性损益定义的损益项目                                       11,099,464.85
    少数股东权益影响额                                     -2,715,683.11     -1,689,905.21    -1,724,672.71
    所得税影响额                                           -9,056,531.27     -4,685,152.43    -2,191,057.48
                    合计                               32,145,740.38     30,012,143.06    20,207,745.77(二) 净资产收益率及每股收益
                              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
                                               0.69                    0.0104                   0.0104利润扣除非经常性损益后归属于
                                               -4.62                   -0.0695                  -0.0695公司普通股股东的净利润
                            湖南华升股份有限公司 2012 年年度报告(三) 公司主要会计报表项目的异常情况及原因的说明
    资产负债表项目     期末数             期初数           变动幅度    变动原因说明
                                                                   受经济波动影响,回款放
    应收账款           18,804,043.72      11,751,723.50     60.01%     缓、子公司应收账款均有所
                                                                   增长
                                                                   业务规模减少,预付的货款
    预付款项           116,019,596.56     166,505,671.32 -30.32%
                                                                   减少
                                                                   生产设备改造结转固定资
    在建工程             1,144,484.08     8,714,679.38     -86.87%
                                                                   产
                                                                   主要系洞麻子公司华一地
    其他应付款            59,368,123.17 28,288,989.03      109.86%     产本期收到的房地产项目
                                                                   合作开发款
                                                                   递延收益分期确认转入损
    其他非流动负债        16,080,729.29 25,624,744.05      -37.25%
                                                                   益
    利润表项目         本期数             上年同期数       变动幅度    变动原因说明
                                                                   华一地产本期收入减少,公
    营业税金及附加         2,160,889.24 6,179,878.47       -65.03%
                                                                   司整体销售规模减少
                                                                   本期人民币对美元汇率波
    财务费用               3,167,877.23 12,949,796.20      -75.54%
                                                                   动远低于上期
                                                                   对联营企业的收益减少所
    投资收益           2,063,737.47       3,326,255.33     -37.96%
                                                                   致
                                                                   政府补助增加及本期增加
    营业外收入            42,656,913.74 31,920,434.10      33.64%
                                                                   了合同转让收入
    营业外支出                  74,214.98 464,566.73       -84.02%     杂支减少
                                                                   子公司利润减少所得税计
    所得税费用             5,265,841.25 8,369,776.47       -37.09%
                                                                   提降低
                         湖南华升股份有限公司 2012 年年度报告
                           第十一节 备查文件目录一、 载有法定代表人、主管会计工作负责人、会计机构负责人签名并签章的会计报表二、 载有会计师事务所盖章、注册会计师签名并盖章的审计报告原件三、 报告期内在《上海证券报》上公开披露过的所有公司文件的正本及公告的原稿
                                                                        董事长:刘政
                                                                湖南华升股份有限公司
                                                                    2013 年 4 月 11 日
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