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黄河旋风(600172)公告正文

黄河旋风:2012年半年度报告

公告日期 2012-07-28
股票简称:黄河旋风 股票代码:600172
河南黄河旋风股份有限公司
         600172
    2012 年半年度报告河南黄河旋风股份有限公司 2012 年半年度报告
                                                               目录
    一、   重要提示 ................................................................................................................................ 2
    二、   公司基本情况 ........................................................................................................................ 2
    三、   股本变动及股东情况............................................................................................................. 4
    四、   董事、监事和高级管理人员情况......................................................................................... 7
    五、   董事会报告 ............................................................................................................................ 7
    六、   重要事项 .............................................................................................................................. 10
    七、   财务会计报告 ...................................................................................................................... 14
    八、   备查文件目录 ...................................................................................................................... 91河南黄河旋风股份有限公司 2012 年半年度报告一、 重要提示(一) 本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。(二) 公司全体董事出席董事会会议。(三) 公司半年度财务报告未经审计。(四)
    公司负责人姓名                                   乔秋生
    主管会计工作负责人姓名                           刘建设
    会计机构负责人(会计主管人员)姓名               张永建公司负责人乔秋生、主管会计工作负责人刘建设及会计机构负责人(会计主管人员)张永建声明:保证本半年度报告中财务报告的真实、完整。(五) 是否存在被控股股东及其关联方非经营性占用资金情况?否(六) 是否存在违反规定决策程序对外提供担保的情况?否二、 公司基本情况(一) 公司信息
    公司的法定中文名称                                河南黄河旋风股份有限公司
    公司的法定中文名称缩写                            黄河旋风
    公司的法定英文名称                                HENAN HUANGHE WHIRLWIND CO., LTD
    公司的法定英文名称缩写                            HHWW
    公司法定代表人                                    乔秋生(二) 联系人和联系方式
                                             董事会秘书                   证券事务代表
    姓名                              杜长洪                        汪俊锋
    联系地址                          河南省长葛市人民路 200 号     河南省长葛市人民路 200 号
    电话                              0374-6165530                  0374-6165530
    传真                              0374-6108986                  0374-6108986
    电子信箱                          hhxfzjb@hhxf.com              hhxfzjb@hhxf.com河南黄河旋风股份有限公司 2012 年半年度报告(三) 基本情况简介
    注册地址                                                  河南省长葛市人民路 200 号
    注册地址的邮政编码                                        461500
    办公地址                                                  河南省长葛市人民路 200 号
    办公地址的邮政编码                                        461500
    公司国际互联网网址                                        http://www.hhxf.com
    电子信箱                                                  pxuanfeng@yahoo.com.cn(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                                《上海证券报》
    登载半年度报告的中国证监会指定网站的网址                  http://www.sse.com.cn
    公司半年度报告备置地点                                    公司证券部(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         黄河旋风                 600172               G 旋风(六) 主要财务数据和指标1、 主要会计数据和财务指标
                                                                             单位:元 币种:人民币
                                                                                        本报告期末比上年度
                                   本报告期末                       上年度期末
                                                                                            期末增减(%)
    总资产                             3,374,481,826.09                3,185,175,099.36                    5.94
    所有者权益(或股东权益)           1,934,852,575.46                1,868,623,936.05                    3.54归属于上市公司股东的每
                                                   3.628                         5.96                 -39.13股净资产(元/股)
                                                                                        本报告期比上年同期
                               报告期(1-6 月)                     上年同期
                                                                                              增减(%)
    营业利润                               91,699,041.68                 68,457,080.96                    33.95
    利润总额                               92,386,105.55                 73,156,131.89                    26.29归属于上市公司股东的净
                                        81,915,761.11                 62,968,241.58                    30.09利润归属于上市公司股东的扣
                                        81,519,256.83                 59,137,726.79                    37.85除非经常性损益的净利润
    基本每股收益(元)                               0.1536                         0.1308                  17.43扣除非经常性损益后的基
                                                0.1528                         0.1228                  24.44本每股收益(元)
    稀释每股收益(元)                               0.1536                         0.1308                  17.43加权平均净资产收益率
                                                    4.30                         4.66     减少 0.36 个百分点(%)
    经营活动产生的现金流量               168,696,127.71                  88,093,154.86                    91.50河南黄河旋风股份有限公司 2012 年半年度报告净额每股经营活动产生的现金
                                               0.3163                     0.28                         12.96流量净额(元)2、 非经常性损益项目和金额
                                                                      单位:元 币种:人民币
                  非经常性损益项目                                               金额
    非流动资产处置损益                                                                               316,239.90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、按照一定标准定额或定                                                    80,000.00量持续享受的政府补助除外
    除上述各项之外的其他营业外收入和支出                                                             110,823.97
    所得税影响额                                                                                     -110,559.59
                          合计                                                                    396,504.28三、 股本变动及股东情况(一) 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
                                         发
                                 比例    行   送                 其                                    比例
                   数量                            公积金转股            小计              数量
                                 (%)     新   股                 他                                    (%)
                                         股一、有限售
                 21,578,646       6.88              15,105,052         15,105,052        36,683,698     6.88条件股份1、国家持股2、国有法人持股3、其他内资
                  4,574,246       1.46               3,201,972          3,201,972         7,776,218     1.46持股其中: 境内
    非国有法人       4,574,246       1.46               3,201,972          3,201,972         7,776,218     1.46持股
       境内自然人持股4、外资持
                 17,004,400       5.42              11,903,080         11,903,080        28,907,480     5.42股其中: 境外
                 17,004,400       5.42              11,903,080         11,903,080        28,907,480     5.42法人持股
       境外自然人持股二、无限售
                292,163,788      93.12             204,514,652        204,514,652       496,678,440    93.12条件流通股河南黄河旋风股份有限公司 2012 年半年度报告份1、人民币普
                292,163,788    93.12              204,514,652      204,514,652      496,678,440   93.12通股2、境内上市的外资股3、境外上市的外资股4、其他三、股份总
                313,742,434      100              219,619,704      219,619,704      533,362,138     100数股份变动的批准情况(1)公司 2012 年 3 月 25 日召开第五届董事会第四次会议,审议通过了关于 2011 年度利润分配及资本公积金转增股本的议案,同意以公司 2011 年末总股本 313,742,434 股为基数,每10 股派发现金红利 0.50 元(含税),共计派发 15,687,121.70 元;以 2011 年末总股本 313,742,434股为基数,以资本公积金转增股本方式,向全体股东每 10 股转增 7 股。共计转增股本219,619,704 股,使用资本公积 219,619,704 元。(2)公司 2012 年 4 月 19 日召开的 2011 年股东大会审议通过关于 2011 年度利润分配及资本公积金转增股本的议案。股份变动的过户情况截止到 2012 年 5 月 23 日下午上海证券交易所收市后,在中国证券登记结算有限公司上海分公司登记在册的全体股东,为本次资本公积金转增股本的发放范围;2012 年 5 月 24 日为除权除息日;2012 年 5 月 25 日转增股份过户到股东股票,至此资本公积金转增股本实施完毕。(二) 股东和实际控制人情况1、 股东数量和持股情况
                                                                                    单位:股
    报告期末股东总数                                                                              51,235 户
                                          前十名股东持股情况
                                       持股                 报告
                              股东                                 持有有限售条       质押或冻结的股
        股东名称                       比例    持股总数     期内
                              性质                                 件股份数量             份数量
                                       (%)                  增减
                              境内
    河南黄河实业集团股份         非国                                                   质
                                              132,422,938               7,776,218          88,719,600
    有限公司                     有法                                                   押
                                人
                              境外
    日本联合材料公司                              39,887,646                            无
                              法人
                              境内郑州宝益达贸易有限公
                              非国             18,700,000                            无司
                              有法河南黄河旋风股份有限公司 2012 年半年度报告
                                人上海莱乐客投资管理合
                             其他            13,815,919                          无伙企业(有限合伙)博弘数君(天津)股权
    投资基金合伙企业(有        其他            13,609,060                          无限合伙)
                             境内中国建设银行-华宝兴
                             非国
    业多策略增长证券投资                            5,622,795                       无
                             有法基金
                               人东北证券-建行-东北
    证券 3 号主题投资集合       其他                2,988,514                       无资产管理计划
                             境内
    乔勇                        自然                2,131,630                       无
                               人
                             境内
    桑永东                      自然                1,980,000                       无
                               人中国民生银行股份有限
    公司-长信增利动态策        其他                1,940,273                       无略股票型证券投资基金
                                     前十名无限售条件股东持股情况
                                         持有无限售条件股份
               股东名称                                                   股份种类及数量
                                               的数量
    河南黄河实业集团股份有限公司                       124,646,720   人民币普通股        124,646,720
    郑州宝益达贸易有限公司                              18,700,000   人民币普通股         18,700,000上海莱乐客投资管理合伙企业(有限
                                                     13,815,919   人民币普通股         13,815,919合伙)博弘数君(天津)股权投资基金合伙
                                                     13,609,060   人民币普通股         13,609,060企业(有限合伙)
    日本联合材料公司                                    10,980,166   人民币普通股         10,980,166中国建设银行-华宝兴业多策略增长
                                                      5,622,795   人民币普通股             5,622,795证券投资基金东北证券-建行-东北证券 3 号主题
                                                      2,988,514   人民币普通股             2,988,514投资集合资产管理计划
    乔勇                                                 2,131,630   人民币普通股             2,131,630
    桑永东                                               1,980,000   人民币普通股             1,980,000中国民生银行股份有限公司-长信增
                                                      1,940,273   人民币普通股             1,940,273利动态策略股票型证券投资基金河南黄河旋风股份有限公司 2012 年半年度报告有限售条件股东持股数量及限售条件
                                                                                   单位:股
                             持有的有限       有限售条件股份可上市交易情况
    序    有限售条件股东名
                             售条件股份                         新增可上市交易        限售条件
    号          称                              可上市交易时间
                                 数量                               股份数量
                                                                                  自公司 2011 年非
       河南黄河实业集团                       2014 年 4 月 27                     公开发行结束之日
    1                          7,776,218                                 7,776,218
       股份有限公司                                        日                     起三十六个月内不
                                                                                  得转让2、 控股股东及实际控制人变更情况
      本报告期内公司控股股东及实际控制人没有发生变更。四、 董事、监事和高级管理人员情况(一) 董事、监事和高级管理人员持股变动
      报告期内公司董事、监事、高级管理人员持股未发生变化。(二) 新聘或解聘公司董事、监事、高级管理人员的情况
      报告期内公司无新聘或解聘公司董事、监事、高级管理人员的情况。五、 董事会报告(一) 报告期内整体经营情况的讨论与分析在报告期内公司根据公司年度战略规划巩固超硬材料制造主业行业领先地位,立足市场,着眼高端产品的开发、转型和升级,持续扩充先进产能,重点抓好新项目的实施推广;同时全面推动金属粉末、超硬复合材料两大次主业的稳步快速发展,加大产品科研投入,加快后续生产线的建设步伐,在扩大产能规模的基础上,争取实现销售收入的稳步增长。在报告期内公司实现营业收入 58450 万元,比去年同期上升 18.19%;净利润 8191.6 万元,比去年同期上升 30.09%。产生变化的原因有:1、公司主营业务收入增长是产品价格相对稳定,公司积极拓展市场,并且通过加强工艺改进,技术的提高,生产流程的持续改造,使成本有所下降。2、公司利润上升是超硬材料,金属粉末以及复合材料的销售增加。报告期后公司进一步推动以下工作:1、加大推进两个募投项目的产能释放,重点做好市场的拓展。2、继续加大对科研的投入,致力于新产品的开发;技术的提升;工艺的改进,促使提高效率,降低成本。3、加快公司信息化建设,推进 ERP 信息管理系统建设,实现业务流程信息化,全面提高企业运营效率。河南黄河旋风股份有限公司 2012 年半年度报告(二) 公司主营业务及其经营状况1、 主营业务分行业、产品情况表
                                                                                 单位:元 币种:人民币
                                                      营业利润
                                                                     营业收入      营业成本      营业利润率比
    分行业或                                               率
                   营业收入          营业成本                        比上年同      比上年同      上年同期增减分产品
                                                                     期增减(%)     期增减(%)         (%)
                                                         (%)分产品
                                                                                                 增加 3.06 个百
    超硬材料     436,567,269.89      291,631,193.06           33.20          21.86         16.52
                                                                                                           分点
                                                                                                  增加 18.16 个
    金属粉末      52,276,288.00        28,782,799.80          44.94          28.69          -3.22
                                                                                                        百分点
    超硬复合                                                                                         增加 12.49 个
               48,604,711.27        29,280,583.53          39.76          44.90         20.02
    材料                                                                                                   百分点
                                                                                                 减少 8.49 个百
    超硬刀具          9,851,112.85      7,341,226.33          25.48         -17.35          -6.73
                                                                                                           分点
    超硬材料                                                                                        增加 2.61 个百
               11,379,670.49         9,143,443.23          19.65         -17.52         -20.11
    制品                                                                                                      分点
                                                                                                 增加 5.68 个百
    建筑机械      20,515,409.16        16,999,785.95          17.14         -27.12        -31.79
                                                                                                           分点其中:报告期内上市公司向控股股东及其子公司销售产品和提供劳务的关联交易总金额 3.87万元。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(%)
    国内销售                                       542,742,137.93                                             23.63
    出口销售                                           36,452,323.73                                          -22.89(三) 公司投资情况1、 募集资金使用情况
                                                                               单位:万元 币种:人民币
                                                                                                 尚未使用募集
    募集年     募集方      募集资金     本报告期已使用        已累计使用募          尚未使用募
                                                                                                 资金用途及去
    份         式          总额       募集资金总额            集资金总额          集资金总额
                                                                                                       向
            非公开                                                                               存放在募集资
    2011                62,625.00           10,951.73              62,293.97          690.44
            发行                                                                                 金专户
    合计         /        62,625.00           10,951.73              62,293.97          690.44           /截止 2012 年 6 月 30 日,募集资金已投入募投项目 62,293.97 万元(其中置换项目预先投入部分 17,739.00 万元),收到存款利息 359.41 万元,期末资金专户余额为 690.44 万元。河南黄河旋风股份有限公司 2012 年半年度报告2、 承诺项目使用情况
                                                                        单位:万元 币种:人民币
                                                                                                变更
                                                                                        未达    原因
                    募集
                                         是否                                   是否    到计    及募
    承诺     是否     资金    募集资金                           预计     产生
                                         符合        项目进                     符合    划进    集资
    项目     变更     拟投    实际投入                           收益     收益
                                         计划          度                       预计    度和    金变
    名称     项目     入金      金额                                      情况
                                         进度                                   收益    收益    更程
                      额
                                                                                        说明    序说
                                                                                                明年 产12000吨 合
    金 粉    否       31,625   30,288.97   否           95.78%    15,924   注1    注1     注2体 生产 线项目年 产1200万 粒地 质矿 产钻 探
          否       31,000   32,005.00   否           103.24%   14,642   注1    注1     注2级 超硬 复合 材料 生产 线项目
    合计         /   62,625   62,293.97        /          /                 /       /       /      /注 1:募集资金投资项目均于 2012 年 6 月投产,故项目产生效益情况及是否符合预计效益在本报告截止日(2012 年 6 月 30 日)暂不适用。注 2:根据发行预案的规划,年产 12000 吨合金粉体生产线项目的建设期为 2010 年 4 月至2011 年 4 月,公司在募集资金到位前使用自筹资金先行投入,待募集资金到位后全额置换。该项目未达到计划进度的原因一方面是由于募集资金实际到位时间较晚而公司自筹资金有限,导致项目前期投入不足;另一方面是该项目采用非通用设备,采购周期较长,使得项目进度整体延后。
    根据发行预案的规划,年产 1200 万粒地质矿产钻探级超硬复合材料生产线项目的建设期为 2010 年 4 月至 2011 年 4 月,公司在募集资金到位前使用自筹资金先行投入,待募集资金到位后全额置换。该项目未达到计划进度的原因主要是由于募集资金实际到位时间较晚而公司自筹资金有限,导致项目前期投入不足,从而使得项目进度整体延后。河南黄河旋风股份有限公司 2012 年半年度报告3、 非募集资金项目情况
                                                                     单位:万元 币种:人民币
         项目名称                  项目金额               项目进度               项目收益情况
    超硬材料生产线                              5,937   79.41%                 已经形成部分生产能力报告期内公司持续实施超硬材料生产线项目,目前已经形成部分生产能力。(四) 报告期内现金分红政策的制定及执行情况(1)公司 2012 年 3 月 25 日召开第五届董事会第四次会议,审议通过了关于 2011 年度利润分配及资本公积金转增股本的议案(2)公司 2012 年 4 月 19 日召开的 2011 年股东大会审议通过关于 2011 年度利润分配及资本公积金转增股本的议案(3)截止到 2012 年 5 月 23 日下午上海证券交易所收市后,在中国证券登记结算有限公司上海分公司登记在册的全体股东,为本次利润分配的发放范围;公司于 2012 年 5 月 30 日将现金红利发放到股东资金账户。六、 重要事项(一) 公司治理的情况报告期内,河南黄河旋风股份有线公司(以下简称为公司)严格按照《公司法》、《上市公司治理准则》、《上市公司股东大会规范意见》、《上市公司章程指引》等法律法规的要求,完善公司法人治理结构,运作规范,加强健全公司内部控制与规范制度的建设,提高公司的治理水平,河南黄河旋风股份有限公司根据省证监局发[2012]55 号文件相关要求,制定了《河南黄河旋风股份有限公司内部控制规范实施工作的方案》,并经公司第五届董事会第四次会议审议通过和披露。现将内部控制实施进展情况报告如下:一、目前内控实施所处阶段:内控梳理和体系建设阶段。根据我公司内部控制建设工作计划,公司于今年 4 月份完成内部控制现状评估和聘请外部咨询机构的工作,于今年 6 月份完成内控梳理和风险评估工作。目前内控实施处于内控梳理和体系建设阶段。根据《企业内部控制基本规范》第七条中对企业运用信息技术加强内部控制的要求,结合公司管理对企业管理信息化的要求,公司决定在推进内部控制建设的同时开展公司的信息化建设工作,在综合内部控制建设与企业信息化建设两方面因素和要求后,公司通过竞标的方式最终选择了在内部控制建设领域和企业信息化建设领域均具有优良的资源实力和丰富实施经验的金蝶国际软件集团有限公司,作为公司推进内部控制建设的咨询顾问以及企业信息化建设合作实施方。双方于今年 5 月下旬签订了相关协议并开展实施工作。二、内控体系建设与企业信息化建设同步实施。随着公司经营规模的日益扩大,公司现有的信息技术手段已难以满足企业管理的需要,鉴于此公司于 2011 年决定推进企业信息化建设,提高企业信息化管理水平。经过详细考察和评估,公司高层认为企业信息化建设不能仅限于满足实际业务的需要,应立足更高的起点用先进的内部控制思想指导企业的信息化建设。借上市公司 2012 年推进企业内部控制建设之机,公司高层重新审视原有的企业信息化建设方案,认为将内部控制建设与企业信息化建设同时实施更加符合公司的现状,最终确定了 "以信息化手段保障内控建设的落实,以内控规范思想提高信息化建设高度"这一实施方针,并藉此打造适合公司未来发展需要的内控体系和信息化管理体系,两者相辅相成以保障公司实现稳定、优质、可持续的发展。河南黄河旋风股份有限公司 2012 年半年度报告三、内部控制建设工作计划未来工作的实施由于综合实施内控建设和企业信息化建设工作,根据目前的工作计划和进度,预计查找内控风险阶段将在 7 月末完成;内控主要缺陷的评价及整改将在 9 月末完成;内控自我评价阶段按计划在 12 月末完成。(二) 报告期实施的利润分配方案执行情况(1)公司 2012 年 3 月 25 日召开第五届董事会第四次会议,审议通过了关于 2011 年度利润分配及资本公积金转增股本的议案(2)公司 2012 年 4 月 19 日召开的 2011 年股东大会审议通过关于 2011 年度利润分配及资本公积金转增股本的议案(3)截止到 2012 年 5 月 23 日下午上海证券交易所收市后,在中国证券登记结算有限公司上海分公司登记在册的全体股东,为本次资本公积金转增股本及利润分配的发放范围;2012 年5 月 24 日为除权除息日;2012 年 5 月 25 日转增股份过户到股东股票账户,2012 年 5 月 30日现金红利发放到股东资金账户。至此 2012 年利润分配方案实施完毕。(三) 重大诉讼仲裁事项
      本报告期公司无重大诉讼、仲裁事项。(四) 破产重整相关事项
      本报告期公司无破产重整相关事项。(五) 公司持有其他上市公司股权、参股金融企业股权情况
      本报告期公司无持有其他上市公司股权、参股金融企业股权的情况。(六)报告期内公司收购及出售资产、吸收合并事项
      本报告期公司无收购及出售资产、吸收合并事项。(七)报告期内公司重大关联交易事项1、 与日常经营相关的关联交易
                                                                    单位:元 币种:人民币
                                                                                             交易
                                                                                             价格
                                                                    占同
                                                                                             与市
                                     关联                           类交    关联
    关联              关联     关联             关联                                     市场   场参
           关联                      交易           关联交易金      易金    交易
    交易              交易     交易             交易                                            考价
           关系                      定价               额          额的    结算
    方                类型     内容             价格                                     价格   格差
                                     原则                           比例    方式
                                                                                             异较
                                                                    (%)
                                                                                             大的
                                                                                             原因
    北   京                            参 照
    黄   河                            大 宗                                   银   行
    旋   风                   购 买    商 品                                   转   账
           联 营   购 买
    鑫   纳                   原 材    市 场           86,079,727.32   32.68   或   承
           公司    商品
    达   科                   料       行情,                                  兑   票
    技   有                            协 商                                   据
    限   公                            确 定河南黄河旋风股份有限公司 2012 年半年度报告
    司                                 交 易
                                    价格本公司与北京黄河旋风鑫纳达科技有限公司的合作持续多年,2008 年参股鑫纳达,于 2010年签订《战略合作协议》,根据协议约定:鑫纳达生产的产品优先销售给本公司,鑫纳达不再向除本公司以外的其他第三方销售;若确需与市场上其他第三方进行产品销售的,必须事先征得本公司的书面同意;本公司承诺优先向鑫纳达采购其生产产品,仅在鑫纳达生产产品无法满足本公司需求时,本公司方可向市场上其他人采购。基于参股和战略合作形成的关联交易,稳定了双方的产品经营和技术开发活动,达到了成果和利益共享的合作目的,对公司生产经营的独立性没有影响。报告期,该关联交易占本公司同类交易金额的比例为 32.68%,占对方同类交易金额的比例为 100%,达到了双方《战略合作协议》的约定,而且这个交易还将持续。(八) 重大合同及其履行情况1、 为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1) 托管情况
    本报告期公司无托管事项。(2) 承包情况
    本报告期公司无承包事项。(3) 租赁情况
    本报告期公司无租赁事项。2、 担保情况
    本报告期公司无担保事项。3、 委托理财及委托贷款情况(1) 委托理财情况
    本报告期公司无委托理财事项。(2) 委托贷款情况
    本报告期公司无委托贷款事项。4、 其他重大合同
    本报告期公司无其他重大合同。(九) 承诺事项履行情况1、 本报告期或持续到报告期内,上市公司、控投股东及实际控制人没有承诺事项。河南黄河旋风股份有限公司 2012 年半年度报告(十) 聘任、解聘会计师事务所情况
                                                                     单位:万元 币种:人民币
    是否改聘会计师事务所:                                                                          否
                                                                                             现聘任
    境内会计师事务所报酬                                                                             32
    境内会计师事务所审计年限                                                                         13(十一) 上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况本报告期公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。(十二) 其他重大事项的说明本报告期公司无其他重大事项。(十三) 信息披露索引
        事项           刊载的报刊名称及版面         刊载日期         刊载的互联网网站及检索路径五届董事会第四次
    会议决议公告暨召                                 2012 年 3 月 28   上 海 证 券 交 易 所 网 站 :
                       B42 版
    开 2011 年度股东大                               日                http://www.sse.com.cn会的通知
    第五届监事会第五                                 2012 年 3 月 28   上 海 证 券 交 易 所 网 站 :
                       B42 版
    次会议决议公告                                   日                http://www.sse.com.cn关于 2011 年度日常关联交易执行情况
                                                  2012 年 3 月 28   上 海 证 券 交 易 所 网 站 :
    以及 2012 年度日常    B42 版
                                                  日                http://www.sse.com.cn关联交易预计的议案关于公司募集资金
                                                  2012 年 3 月 28   上 海 证 券 交 易 所 网 站 :
    存放与实际使用情      B42 版
                                                  日                http://www.sse.com.cn况的专项报告河南黄河旋风股份有限公司 2012 年半年度报告七、 财务会计报告(一) 财务报表
                                  合并资产负债表
                                 2012 年 6 月 30 日编制单位:河南黄河旋风股份有限公司
                                                                       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                (六)1                    330,167,236.95                 276,967,200.77
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                (六)2                     79,757,197.95                 200,645,890.99
    应收账款                (六)3                    177,488,234.79                 126,227,148.31
    预付款项                (六)4                    493,936,004.58                 419,805,032.62
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                                   0.00                            0.00
    应收股利                                                   0.00                            0.00
    其他应收款              (六)5                     13,535,725.32                  18,560,384.06
    买入返售金融资产
    存货                    (六)6                    528,055,468.15                 482,441,403.94
    一年内到期的非流动资产
    其他流动资产                                               0.00
        流动资产合计                                1,622,939,867.74                1,524,647,060.69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            (六)8                     49,084,751.57                  42,547,048.46河南黄河旋风股份有限公司 2012 年半年度报告
    投资性房地产            (六)9                  18,565,138.55      18,905,387.32
    固定资产                (六)10               1,415,496,408.81   1,354,089,410.77
    在建工程                (六)11                211,492,688.99     186,720,115.02
    工程物资                (六)12                    192,308.50         192,308.11
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                (六)13                   5,112,359.40      5,477,907.56
    开发支出                                        9,739,088.64       9,441,674.25
    商誉
    长期待摊费用            (六)14                  4,097,556.83       4,201,255.37
    递延所得税资产          (六)15                  9,507,869.63       8,623,529.76
    其他非流动资产          (六)17                 28,253,787.43      30,329,402.05
        非流动资产合计                            1,751,541,958.35   1,660,528,038.67
          资产总计                                3,374,481,826.09   3,185,175,099.36流动负债:
    短期借款                (六)18                659,000,000.00     564,000,000.00
    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                                                 0.00               0.00
    应付账款                (六)19                228,793,857.56     134,619,055.75
    预收款项                (六)20                 69,573,999.83     198,395,732.37
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            (六)21                 24,283,482.69      19,560,856.14
    应交税费                (六)22                  2,217,109.34       -5,613,187.57
    应付利息                (六)23                  1,943,515.14       1,830,415.52
    应付股利                (六)24                  6,123,807.79       1,055,849.44
    其他应付款              (六)25                 26,693,478.28      32,702,441.66
    应付分保账款                                             0.00               0.00
    保险合同准备金
    代理买卖证券款
    代理承销证券款河南黄河旋风股份有限公司 2012 年半年度报告
    一年内到期的非流动
                             (六)26                    60,000,000.00     60,000,000.00负债
    其他流动负债
        流动负债合计                              1,078,629,250.63     1,006,551,163.31非流动负债:
    长期借款                (六)27                   331,000,000.00    280,000,000.00
    应付债券
    长期应付款                                                 0.00               0.00
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债          (六)28                    30,000,000.00     30,000,000.00
        非流动负债合计                                361,000,000.00    310,000,000.00
          负债合计                                1,439,629,250.63     1,316,551,163.31所有者权益(或股东权益):
    实收资本(或股本)      (六)29                   533,362,138.00    313,742,434.00
    资本公积                (六)30                   750,604,416.86    970,224,120.86
    减:库存股
    专项储备
    盈余公积                (六)31                   110,404,443.75    110,404,443.75
    一般风险准备
    未分配利润              (六)32                   540,481,576.85    474,252,937.44
    外币报表折算差额
    归属于母公司所有者
                                                  1,934,852,575.46     1,868,623,936.05权益合计
    少数股东权益                                               0.00               0.00
          所有者权益合计                          1,934,852,575.46     1,868,623,936.05
        负债和所有者权益
                                                  3,374,481,826.09     3,185,175,099.36总计法定代表人:乔秋生 主管会计工作负责人:刘建设 会计机构负责人:张永建
                               母公司资产负债表
                                 2012 年 6 月 30 日编制单位:河南黄河旋风股份有限公司河南黄河旋风股份有限公司 2012 年半年度报告
                                                                       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                                         323,493,104.60                 273,139,380.01
    交易性金融资产
    应收票据                                          79,757,197.95                 200,645,890.99
    应收账款                (十一)1                  174,319,258.19                 124,324,520.79
    预付款项                                         493,900,185.13                 419,703,288.46
    应收利息
    应收股利                                                   0.00                            0.00
    其他应收款              (十一)2                   13,535,725.32                  18,560,384.06
    存货                                             528,055,468.15                 482,441,403.94
    一年内到期的非流动资产
    其他流动资产                                               0.00                            0.00
        流动资产合计                                1,613,060,939.34                1,518,814,868.25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            (十一)3                   69,084,751.57                  62,547,048.46
    投资性房地产                                      10,415,621.85                  10,633,228.23
    固定资产                                       1,406,371,967.49                1,344,827,655.36
    在建工程                                         211,492,688.99                 186,720,115.02
    工程物资                                            192,308.50                      192,308.11
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                           5,112,359.40                   5,477,907.56
    开发支出                                           9,739,088.64                   9,441,674.25
    商誉
    长期待摊费用                                       4,097,556.83                   4,201,255.37
    递延所得税资产                                     9,478,240.02                   8,602,094.90
    其他非流动资产                                    28,253,787.43                  30,329,402.05
        非流动资产合计                              1,754,238,370.72                1,662,972,689.31
          资产总计                                  3,367,299,310.06                3,181,787,557.56河南黄河旋风股份有限公司 2012 年半年度报告流动负债:
    短期借款                                      659,000,000.00     564,000,000.00
    交易性金融负债
    应付票据
    应付账款                                      224,213,143.31     130,740,778.51
    预收款项                                       69,499,928.01     198,185,684.95
    应付职工薪酬                                   24,144,344.70      19,280,594.72
    应交税费                                        3,292,353.41       -4,577,844.53
    应付利息                                        1,943,515.14       1,830,415.52
    应付股利                                        6,123,807.79       1,055,849.44
    其他应付款                                     27,710,753.14      36,410,858.90
    一年内到期的非流动
                                                    60,000,000.00      60,000,000.00负债
    其他流动负债
        流动负债合计                              1,075,927,845.50   1,006,926,337.51非流动负债:
    长期借款                                      331,000,000.00     280,000,000.00
    应付债券
    长期应付款                                               0.00               0.00
    专项应付款                                               0.00               0.00
    预计负债
    递延所得税负债
    其他非流动负债                                 30,000,000.00      30,000,000.00
        非流动负债合计                             361,000,000.00     310,000,000.00
          负债合计                                1,436,927,845.50   1,316,926,337.51所有者权益(或股东权益):
    实收资本(或股本)                            533,362,138.00     313,742,434.00
    资本公积                                      750,604,416.86     970,224,120.86
    减:库存股
    专项储备
    盈余公积                                      110,404,443.75     110,404,443.75
    一般风险准备
    未分配利润                                    536,000,465.95     470,490,221.44所有者权益(或股东权益)
                                                  1,930,371,464.56   1,864,861,220.05合计河南黄河旋风股份有限公司 2012 年半年度报告
        负债和所有者权益
                                                        3,367,299,310.06                3,181,787,557.56(或股东权益)总计法定代表人:乔秋生 主管会计工作负责人:刘建设 会计机构负责人:张永建
                                         合并利润
                                      2012 年 1—6 月
                                                                           单位:元 币种:人民币
                  项目                       附注            本期金额                  上期金额
    一、营业总收入                          (六)33               584,498,033.20             494,540,209.19
    其中:营业收入                      (六)33               584,498,033.20             494,540,209.19
            利息收入
            已赚保费
            手续费及佣金收入
    二、营业总成本                                               499,336,694.63             432,490,295.90
    其中:营业成本                      (六)33               386,383,864.68             352,944,252.66
            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               (六)34                 1,723,621.03                2,207,102.08
            销售费用                     (六)35                18,202,308.69              16,029,848.99
            管理费用                     (六)36                51,041,242.14              39,107,529.11
            财务费用                     (六)37                34,795,419.04              31,279,332.19
            资产减值损失                 (六)39                 7,190,239.05               -9,077,769.13
    加:公允价值变动收益(损失以“-”号填列)
        投资收益(损失以“-”号填
                                         (六)38                 6,537,703.11                6,407,167.67列)
          其中:对联营企业和合营企
                                                                6,537,703.11                6,407,167.67业的投资收益
        汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                            91,699,041.68              68,457,080.96河南黄河旋风股份有限公司 2012 年半年度报告
    加:营业外收入                      (六)40            1,917,063.87             4,911,290.23
    减:营业外支出                      (六)41            1,230,000.00               212,239.30
        其中:非流动资产处置损失                                     0.00                 30,567.13四、利润总额(亏损总额以“-”号
                                                          92,386,105.55            73,156,131.89填列)
    减:所得税费用                      (六)42           10,470,344.44            10,187,890.31
    五、净利润(净亏损以“-”号填列)                       81,915,761.11            62,968,241.58
    归属于母公司所有者的净利润                           81,915,761.11            62,968,241.58
    少数股东损益                                                    0.00                      0.00六、每股收益:
    (一)基本每股收益                  (六)43                    0.1536                   0.1308
    (二)稀释每股收益                                            0.1536                   0.1308七、其他综合收益
    八、综合收益总额                                         81,915,761.11            62,968,241.58
    归属于母公司所有者的综合收益
                                                          81,915,761.11            62,968,241.58总额
    归属于少数股东的综合收益总额                                    0.00                      0.00法定代表人:乔秋生 主管会计工作负责人:刘建设 会计机构负责人:张永建
                                       母公司利润表
                                      2012 年 1—6 月
                                                                    单位:元 币种:人民币
                  项目                       附注       本期金额                上期金额
    一、营业收入                            (十一)4         568,522,076.68           475,873,999.10
    减:营业成本                        (十一)4         373,873,401.01           337,711,502.57
          营业税金及附加                                   1,639,875.03             2,124,866.41
          销售费用                                        17,658,180.38            15,501,923.72
          管理费用                                        49,216,243.74            37,420,328.96
          财务费用                                        34,769,816.05            31,136,430.93
          资产减值损失                                     7,161,132.98             -8,831,842.06
    加:公允价值变动收益(损失以“-”号填列)
          投资收益(损失以“-”号
                                         (十一)5           6,537,703.11             6,407,167.67填列)
            其中:对联营企业和合营
                                                           6,537,703.11             6,407,167.67企业的投资收益
    二、营业利润(亏损以“-”号填列)                       90,741,130.60            67,217,956.24河南黄河旋风股份有限公司 2012 年半年度报告
    加:营业外收入                                           1,917,063.87               4,876,002.23
    减:营业外支出                                           1,230,000.00                 212,239.30
          其中:非流动资产处置损失                                       0.00                  30,567.13三、利润总额(亏损总额以“-”号
                                                             91,428,194.47              71,881,719.17填列)
    减:所得税费用                                          10,230,828.26               9,878,798.97
    四、净利润(净亏损以“-”号填列)                          81,197,366.21              62,002,920.20五、每股收益:
    (一)基本每股收益                                             0.1522                       0.1288
    (二)稀释每股收益                                             0.1522                       0.1288六、其他综合收益
    七、综合收益总额                                            81,197,366.21              62,002,920.20法定代表人:乔秋生 主管会计工作负责人:刘建设 会计机构负责人:张永建
                                      合并现金流量表
                                      2012 年 1—6 月
                                                                         单位:元 币种:人民币
            项目               附注               本期金额                         上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务
                                                        613,657,769.45                 533,523,717.59收到的现金
    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河南黄河旋风股份有限公司 2012 年半年度报告
      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                                 958,076.87      1,869,150.23
      收到其他与经营活动
                             (六)44                 8,820,264.91     6,324,122.68有关的现金
        经营活动现金流入
                                                  623,436,111.23   541,716,990.50小计
      购买商品、接受劳务
                                                  318,283,746.01   341,508,982.32支付的现金
      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
                                                   62,083,214.73    48,659,129.59工支付的现金
      支付的各项税费                               37,517,952.97    34,769,465.96
      支付其他与经营活动
                             (六)44                36,855,069.81    28,686,257.77有关的现金
        经营活动现金流出
                                                  454,739,983.52   453,623,835.64小计
          经营活动产生的
                                                  168,696,127.71    88,093,154.86现金流量净额二、投资活动产生的现金流量:
      收回投资收到的现金                                    0.00             0.00
      取得投资收益收到的
                                                            0.00             0.00现金
      处置固定资产、无形
    资产和其他长期资产收回                                55,394.23      423,970.49的现金净额河南黄河旋风股份有限公司 2012 年半年度报告
    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
                                                             0.00               0.00有关的现金
        投资活动现金流入
                                                       55,394.23         423,970.49小计
    购建固定资产、无形
    资产和其他长期资产支付                           217,299,030.28     143,787,560.42的现金
    投资支付的现金                                          0.00               0.00
    质押贷款净增加额                                        0.00               0.00
    取得子公司及其他营
                                                             0.00               0.00业单位支付的现金净额
    支付其他与投资活动
                                                             0.00               0.00有关的现金
        投资活动现金流出
                                                  217,299,030.28     143,787,560.42小计
          投资活动产生的
                                                  -217,243,636.05   -143,363,589.93现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现金                                      0.00    626,249,987.88
    其中:子公司吸收少
                                                             0.00               0.00数股东投资收到的现金
    取得借款收到的现金                           626,000,000.00     525,000,000.00
    发行债券收到的现金                                      0.00               0.00
    收到其他与筹资活动
                             (六)44                   571,423.98         795,255.74有关的现金
        筹资活动现金流入
                                                  626,571,423.98    1,152,045,243.62小计
    偿还债务支付的现金                           480,000,000.00     479,700,000.00
    分配股利、利润或偿
                                                   44,731,477.26      31,131,932.46付利息支付的现金
    其中:子公司支付给
                                                             0.00               0.00少数股东的股利、利润
    支付其他与筹资活动      (六)44                    59,227.08      18,246,495.08河南黄河旋风股份有限公司 2012 年半年度报告有关的现金
        筹资活动现金流出
                                                          524,790,704.34                 529,078,427.54小计
          筹资活动产生的
                                                          101,780,719.64                 622,966,816.08现金流量净额四、汇率变动对现金及现
                                                              -33,175.12                    -163,525.55金等价物的影响五、现金及现金等价物净
                                                           53,200,036.18                 567,532,855.46增加额
    加:期初现金及现金
                                                          276,967,200.77                 241,970,981.95等价物余额六、期末现金及现金等价
                                                          330,167,236.95                 809,503,837.41物余额法定代表人:乔秋生 主管会计工作负责人:刘建设 会计机构负责人:张永建
                                      母公司现金流量表
                                        2012 年 1—6 月
                                                                           单位:元 币种:人民币
           项目                附注               本期金额                           上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务
                                                          600,482,223.43                 514,864,089.03收到的现金
    收到的税费返还                                          251,447.63                            0.00
    收到其他与经营活动
                                                            8,820,264.91                   6,276,650.55有关的现金
        经营活动现金流入
                                                          609,553,935.97                 521,140,739.58小计
    购买商品、接受劳务
                                                          309,863,076.11                 327,778,627.15支付的现金
    支付给职工以及为职
                                                           60,694,548.29                  47,499,127.41工支付的现金
    支付的各项税费                                        37,173,630.45                  34,245,297.62
    支付其他与经营活动
                                                           35,998,467.99                  27,879,069.92有关的现金
        经营活动现金流出
                                                          443,729,722.84                 437,402,122.10小计
          经营活动产生的                                  165,824,213.13                  83,738,617.48河南黄河旋风股份有限公司 2012 年半年度报告现金流量净额二、投资活动产生的现金流量:
    收回投资收到的现金                                      0.00               0.00
    取得投资收益收到的
                                                             0.00               0.00现金
    处置固定资产、无形
    资产和其他长期资产收回                                55,394.23         423,970.49的现金净额
    处置子公司及其他营
                                                             0.00               0.00业单位收到的现金净额
    收到其他与投资活动
                                                             0.00               0.00有关的现金
        投资活动现金流入
                                                       55,394.23         423,970.49小计
    购建固定资产、无形
    资产和其他长期资产支付                           217,299,030.28     143,787,560.42的现金
    投资支付的现金                                          0.00               0.00
    取得子公司及其他营
                                                             0.00               0.00业单位支付的现金净额
    支付其他与投资活动
                                                             0.00               0.00有关的现金
        投资活动现金流出
                                                  217,299,030.28     143,787,560.42小计
          投资活动产生的
                                                  -217,243,636.05   -143,363,589.93现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现金                                      0.00    626,249,987.88
    取得借款收到的现金                           626,000,000.00     525,000,000.00
    发行债券收到的现金                                      0.00               0.00
    收到其他与筹资活动
                                                      558,586.72         779,824.16有关的现金
        筹资活动现金流入
                                                  626,558,586.72    1,152,029,812.04小计
    偿还债务支付的现金                           480,000,000.00     479,700,000.00河南黄河旋风股份有限公司 2012 年半年度报告
    分配股利、利润或偿
                                                   44,731,477.26        31,131,932.46付利息支付的现金
    支付其他与筹资活动
                                                       52,105.62        18,238,890.42有关的现金
        筹资活动现金流出
                                                  524,783,582.88       529,070,822.88小计
          筹资活动产生的
                                                  101,775,003.84       622,958,989.16现金流量净额四、汇率变动对现金及现
                                                       -1,856.33           -12,797.37金等价物的影响五、现金及现金等价物净
                                                   50,353,724.59       563,321,219.34增加额
    加:期初现金及现金
                                                  273,139,380.01       238,406,817.09等价物余额六、期末现金及现金等价
                                                  323,493,104.60       801,728,036.43物余额法定代表人:乔秋生 主管会计工作负责人:刘建设 会计机构负责人:张永建
                                                                  合并所有者权益变动表
                                                                      2012 年 1—6 月
                                                                                                                      单位:元 币种:人民币
                                                                                本期金额
                                                          归属于母公司所有者权益
                                                                                                                   少数
    项目                                                                           一般
              实收资本(或                       减:库    专项                                                    股东    所有者权益合计
                                 资本公积                            盈余公积       风险    未分配利润      其他
                股本)                           存股      储备                                                    权益
                                                                                    准备一、上年
              313,742,434.00   970,224,120.86                      110,404,443.75          474,252,937.44           0.00   1,868,623,936.05年末余额
       加:会计政策变更
            前期差错更正
            其他二、本年
              313,742,434.00   970,224,120.86                      110,404,443.75          474,252,937.44           0.00   1,868,623,936.05年初余额三、本期增减变动
           219,619,704.00      -219,619,704.00                               0.00           66,228,639.41           0.00     66,228,639.41金额(减少以“-”河南黄河旋风股份有限公司 2012 年半年度报告号填列)(一)净
                                                           81,915,761.11    0.00   81,915,761.11利润(二)其
    他综合收                                                                                   0.00益上述(一)
    和(二)                                                  81,915,761.11    0.00   81,915,761.11小计(三)所有者投入
                        0.00                 0.00                           0.00            0.00和减少资本1.所有者
                                                                                            0.00投入资本2.股份支付计入所
                                                                                            0.00有者权益的金额
    3.其他                                                                                    0.00(四)利
                                                    0.00   -15,687,121.70   0.00   -15,687,121.70润分配1.提取盈
                                                    0.00            0.00余公积2.提取一般风险准河南黄河旋风股份有限公司 2012 年半年度报告备3.对所有者(或股
                                                     -15,687,121.70   -15,687,121.70东)的分配4.其他(五)所
    有者权益    219,619,704.00   -219,619,704.00内部结转1.资本公积转增资
             219,619,704.00   -219,619,704.00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.本期使河南黄河旋风股份有限公司 2012 年半年度报告用(七)其他四、本期
             533,362,138.00    750,604,416.86                    110,404,443.75            540,481,576.85           0.00   1,934,852,575.46期末余额
                                                                                                                      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                                    少数
      项目
             实收资本(或                       减:库   专项                                      未分配          股东    所有者权益合计
                                 资本公积                         盈余公积        一般风险准备              其他
               股本)                           存股     储备                                      利润            权益一、上年
             268,000,000.00   389,716,566.98                     97,442,991.32    356,392,458.27                           1,111,552,016.57年末余额
             加:会计政策变更
             前期差错更正
             其他二、本年
             268,000,000.00   389,716,566.98                     97,442,991.32    356,392,458.27                           1,111,552,016.57年初余额
    三、本期     45,742,434.00   580,507,553.88                     12,961,452.43    117,860,479.17                            757,071,919.48河南黄河旋风股份有限公司 2012 年半年度报告增减变动金额(减少以“-”号填列)(一)净
                                                               130,821,931.60   130,821,931.60利润(二)其他综合收益上述(一)
    和(二)                                                      130,821,931.60   130,821,931.60小计(三)所有者投入
              45,742,434.00   580,507,553.88                                    626,249,987.88和减少资本1.所有者
              45,742,434.00   580,507,553.88                                    626,249,987.88投入资本2.股份支付计入所有者权益的金额3.其他(四)利
                                               12,961,452.43   -12,961,452.43润分配
    1.提取盈                                     12,961,452.43   -12,961,452.43河南黄河旋风股份有限公司 2012 年半年度报告余公积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)专项储备河南黄河旋风股份有限公司 2012 年半年度报告1.本期提取2.本期使用(七)其他四、本期
             313,742,434.00   970,224,120.86            110,404,443.75   474,252,937.44   1,868,623,936.05期末余额法定代表人:乔秋生 主管会计工作负责人:刘建设 会计机构负责人:张永建
                                                母公司所有者权益变动表
                                                    2012 年 1—6 月
                                                                                                      单位:元 币种:人民币
                                                               本期金额
                                                                                 一般
    项目       实收资本(或                       减:库   专项
                               资本公积                          盈余公积        风险    未分配利润      所有者权益合计
              股本)                           存股     储备
                                                                                 准备一、上年
    年 末 余    313,742,434.00   970,224,120.86                    110,404,443.75           470,490,221.44   1,864,861,220.05额
       加:会计政策变更
            前期 差 错更正
            其
                                                                                                                     0.00他二、本年
    年 初 余    313,742,434.00   970,224,120.86                    110,404,443.75           470,490,221.44   1,864,861,220.05额三、本期
    增 减 变    219,619,704.00   -219,619,704.00                              0.00           65,510,244.51      65,510,244.51动 金 额河南黄河旋风股份有限公司 2012 年半年度报告( 减 少以“-”号填列)(一)净
                                                            81,197,366.21    81,197,366.21利润(二)其他 综 合收益
    上    述(一)和
                                                            81,197,366.21    81,197,366.21(二)小计(三)所有 者 投
                       0.00              0.00                                         0.00入 和 减少资本1.所有
    者 投 入                                                                             0.00资本2.股份支 付 计入 所 有者 权 益的金额3.其他
    (四)利                                            0.00   -15,687,121.70   -15,687,121.70河南黄河旋风股份有限公司 2012 年半年度报告润分配1.提取
    盈 余 公                                           0.00            0.00积2.提取一般 风 险准备3.对所有者(或
                                                           -15,687,121.70   -15,687,121.70股东)的分配4.其他(五)所有 者 权
            219,619,704.00   -219,619,704.00益 内 部结转1.资本公 积 转
    增 资 本   219,619,704.00   -219,619,704.00( 或 股本)2.盈余公 积 转增 资 本( 或 股本)河南黄河旋风股份有限公司 2012 年半年度报告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   533,362,138.00    750,604,416.86                    110,404,443.75             536,000,465.95   1,930,371,464.56额
                                                                                                         单位:元 币种:人民币
                                                            上年同期金额
                                                                                    一般
    项目      实收资本(或                      减:库   专项
                                资本公积                             盈余公积       风险    未分配利润      所有者权益合计
               股本)                          存股     储备
                                                                                    准备一、上年
    年 末 余   268,000,000.00    389,716,566.98                        97,442,991.32          353,837,149.53   1,108,996,707.83额
       加河南黄河旋风股份有限公司 2012 年半年度报告:会计政策变更
            前期 差 错更正
            其他二、本年
    年 初 余   268,000,000.00    389,716,566.98        97,442,991.32   353,837,149.53   1,108,996,707.83额三、本期增 减 变动 金 额
             45,742,434.00    580,507,553.88        12,961,452.43   116,653,071.91    755,864,512.22( 减 少以“-”号填列)(一)净
                                                                    129,614,524.34    129,614,524.34利润(二)其他 综 合收益
    上    述
    (一)和                                                           129,614,524.34    129,614,524.34(二)小河南黄河旋风股份有限公司 2012 年半年度报告计(三)所有 者 投
             45,742,434.00    580,507,553.88                                         626,249,987.88入 和 减少资本1.所有
    者 投 入    45,742,434.00    580,507,553.88                                         626,249,987.88资本2.股份支 付 计入 所 有者 权 益的金额3.其他(四)利
                                                    12,961,452.43   -12,961,452.43润分配1.提取
    盈 余 公                                           12,961,452.43   -12,961,452.43积2.提取一般 风 险准备3.对所有者(或股东)的分配河南黄河旋风股份有限公司 2012 年半年度报告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)其河南黄河旋风股份有限公司 2012 年半年度报告他四、本期
    期 末 余   313,742,434.00    970,224,120.86          110,404,443.75   470,490,221.44   1,864,861,220.05额法定代表人:乔秋生 主管会计工作负责人:刘建设 会计机构负责人:张永建(二) 公司概况
    1.公司基本情况
    本公司系经河南省经济体制改革委员会豫股批字[1997]18 号文批准,在对中外合资企业黄河金刚石有限公司整体改组基础上,由黄河金刚石有限公司的各方股东,以其在黄河金刚石有限公司中的权益出资,共同作为发起人,并采取社会募集的方式设立的股份有限公司。于 1998 年 11 月 26 本公司普通股(A 股)股票在上海证券交易所挂牌交易。本公司持有豫工商企 410000000023368-1/2 号企业法人营业执照,注册资本为 53,336 万元,注册地址为河南省长葛市人民路 200 号。
    2.公司经营范围
    本公司经营范围:人造金刚石,人造金刚石磨料磨具磨削及其它金刚石制品,建筑装修磨削机具,与上述经营范围相关的技术服务,经营本企业自产产品及相关技术的进出口业务;经营本企业生产、科研所需的原辅材料、仪器仪表、机械设备、零配件及相关技术的进口业务;经营进料加工和"三来一补"业务;塔式起重机生产、安装及销售。
    3.母公司以及最终母公司
    河南黄河实业集团股份有限公司为本公司控股股东,持有本公司 13,242.29 万股份,占本公司股份总数的 24.83%。河南黄河实业集团股份有限公司实际控制人为乔秋生先生,现为本公司董事长。
    4.财务报告的批准报出者
    本公司财务报告经本公司 2012 年 7 月 27 日第五届董事会第六次会议决议通过。(三) 公司主要会计政策、会计估计和前期差错:1、 财务报表的编制基础:
    本公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则――基本准则》和其他各项会计准则的规定进行确认和计量,在此基础上编制财务报表。2、 遵循企业会计准则的声明:
    本公司基于上述编制基础编制的财务报表符合企业会计准则的要求,真实、完整地反映公司的财务状况、经营成果和现金流量等有关信息。3、 会计期间:
    采用公历年度,即从每年 1 月 1 日至 12 月 31 日为一个会计年度。4、 记账本位币:
    本公司的记账本位币为人民币。5、 同一控制下和非同一控制下企业合并的会计处理方法
    (1)同一控制下的企业合并
    合并方在企业合并中取得的资产和负债,应当按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,应当调整资本公积;资本公积不足冲减的,调整留存收益。合并方为进行企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,应当于发生时计入当期损益。企业合并形成母子公司关系的,母公司应当编制合并日的合并资河南黄河旋风股份有限公司 2012 年半年度报告产负债表、合并利润表和合并现金流量表。合并资产负债表中被合并方的各项资产、负债,应当按其账面价值计量。因被合并方采用的会计政策与合并方不一致,按照本准则规定进行调整的,应当以调整后的账面价值计量。合并利润表应当包括参与合并各方自合并当期期初至合并日所发生的收入、费用和利润。被合并方在合并前实现的净利润,应当在合并利润表中单列项目反映。合并现金流量表应当包括参与合并各方自合并当期期初至合并日的现金流量。
    (2)非同一控制下的企业合并
    购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值加上各项直接相关费用为合并成本。购买方在购买日对作为企业合并对价付出的资产、发生或承担的负债应当按照公允价值计量,公允价值与其账面价值的差额,计入当期损益。购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,应当确认为商誉。购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的时,应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,其差额应当计入当期损益。企业合并形成母子公司关系的,母公司应当编制购买日的合并资产负债表,因企业合并取得的被购买方各项可辨认资产、负债及或有负债应当以公允价值列示。6、 合并财务报表的编制方法:
    (1)合并财务报表以本公司和纳入合并财务报表范围的各子公司的财务报表及其他有关资料为合并依据,按照权益法调整对子公司的长期股权投资,将本公司和纳入合并财务报表范围的各子公司之间的投资、交易及往来等全部抵销,并计算少数股东损益及少数股东权益后合并编制而成。合并时,如纳入合并范围的子公司与本公司会计政策不一致,按本公司执行的会计政策对其进行调整后合并。
    (2)对于同一控制下企业合并取得的子公司,视同该企业合并于合并当期的期初已经发生,从合并当期的期初起将其资产、负债、经营成果和现金流量纳入合并财务报表。
    (3)同一控制下的企业合并事项的,被重组方合并前的净损益应计入非经常性损益,并在申报财务报表中单独列示。
    (4)重组属于同一公司控制权人下的非企业合并事项,但被重组方重组前一个会计年度末的资产总额或前一个会计年度的营业收入或利润总额达到或超过重组前发行人相应项目 20%的,从合并当期的期初起编制备考利润表。
    (5)对于因非同一控制下企业合并取得的子公司,在编制合并报表时,以购买日可辨认净资产公允价值为基础对个别财务报表进行调整。7、 现金及现金等价物的确定标准:
    现金是指本公司的库存现金以及随时用于支付的存款。
    现金等价物为本公司持有的期限短(一般是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且价值变动风险很小的投资。8、 外币业务和外币报表折算:
    (1)外币业务核算方法河南黄河旋风股份有限公司 2012 年半年度报告
    本公司外币交易均按交易发生日的即期近似汇率折算为记账本位币。
    在资产负债表日:a、外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益。b、以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。c、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,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动处理,计入当期损益。
    (2)外币财务报表的折算方法
    以外币为本位币的子公司,在编制折合人民币财务报表时:a、资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除"未分配利润"项目外,其他项目采用发生时的即期汇率折算;b、利润表中的收入和费用项目,采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。因报表折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。9、 金融工具:
    (1)金融资产金融负债的分类
    本公司持有的金融资产划分为四类,包括:
    ①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公允价值计量且其变动计入当期损益的金融资产。
    ②持有至到期投资
    ③贷款和应收款项
    ④可供出售金融资产
    本公司持有的金融负债为交易性金融负债和其他金融负债。
    (2)金融工具的确认与计量
    本公司成为金融工具合同的一方时,确认金融资产或金融负债,初始确认时以公允价值计量。
    交易性金融资产和负债是指本公司持有目的为近期内出售或回购取得且公允价值可以可靠取得的投资,包括本公司于交易所购入股票、基金和以套期保值为目的持有的期货、期权合约等。交易性金融资产和负债以公允价值进行后续计量。
    持有至到期投资是指本公司有明确意图和能力持有至到期、且其到期日和回收金额固定或可确定、公允价值可以可靠取得的投资。
    贷款和应收款项指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。包括应收账款、其他应收款、发放的贷款和拆出资金等,贷款和应收款项初始确认后采用实际利率法按摊余成本进行计量。
    可供出售金融资产是指其公允价值能够可靠取得,初始确认时即指定为可供出售的非衍生金融资产和除上述三类金融资产以外的其他金融资产。主要包括本公司原持有的上市公司法人股份,该股份已取得股改流通权,包括尚处于被限制流通的股份。可供出售金融资产以公允价值进行后续计量,公允价值变动计入资本公积。
    其他金融负债指本公司除交易性金融负债以外的金融负债。其他金融负债初始确认后采用实际利率法按摊余成本进行计量。
    (3)金融资产转移与金融负债终止确认
    本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转入方的,则终止确认该金融资产;本公司保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资河南黄河旋风股份有限公司 2012 年半年度报告产。
    本公司对于金融资产转移满足终止确认条件的,按照因转移而收到的对价,及原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和,与所转移金融资产的账面价值之间的差额计入当期损益。本公司对于金融资产转移不满足终止确认条件的,继续确认所转移金融资产,并将收到的对价确认为一项金融负债。
    金融负债的现时义务全部或部分已经解除的,本公司终止确认该金融负债或其一部分。本公司以承兑汇票贴现方式或其他应收账款抵押方式向银行融资时,不终止确认相关金融资产,取得的融资款项记录为本公司负债。
    (4)公允价值的确定
    存在活跃市场的金融工具,本公司采用活跃市场中的报价确定其公允价值。金融工具不存在活跃市场的,本公司采用估值技术确定其公允价值。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。
    (5)金融资产减值
    在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,有客观证据表明该金融资产发生减值的,计提减值准备。金融资产发生减值的客观证据,包括下列各项:
    a、发行方或债务人发生严重财务困难;
    b、债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
    c、本公司出于经济或法律等方面因素的考虑,对发生困难的债务人作出让步;
    d、债务人很可能倒闭或进行其他财务重组;
    e、因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;
    f、债务人经营所处的技术、市场、经济和法律环境等发生重大不利变化,使本公司可能无法收回投资成本;
    g、无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其进行总体评价后发现,该组金融资产自初始确认以来的预计未来现金流量确已减少且可计量;
    h、权益工具投资的公允价值发生严重或非暂时性下跌;
    i、其他表明金融资产发生减值的客观证据。
    (6)金融资产减值损失的计量
    a、以公允价值计量且其变动计入当期损益的金融资产不需要进行减值测试;
    b、持有至到期投资的减值损失的计量:按预计未来现金流现值低于期末账面价值的差额计提减值准备;
    c、若可供出售的金融资产公允价值出现持续下降,且其下降属于非暂时性的,则可认定该项金融资产发生了减值,原直接计入资本公积的累计损失予以转出计入当期损益。10、 应收款项:(1) 单项金额重大并单项计提坏账准备的应收款项:
    单项金额重大的判断依据或金额标准                 100 万元以上
                                                  若有客观证据表明某笔金额重大的应收款项未来
    单项金额重大并单项计提坏账准备的计提方法         现金流量的现值低于其账面价值,则将其差额确
                                                  认为减值损失并计提坏账准备。(2) 按组合计提坏账准备应收款项:河南黄河旋风股份有限公司 2012 年半年度报告确定组合的依据:
                     组合名称                                           依据
                                                  对于经单独减值测试后未发生减值的单项金额重
                                                  大款项和单项金额在 100 万元以下的款项,本公
    信用风险特征组合                                 司按其账龄期限进行组合,根据本年度该等组合
                                                  的迁徙率和以前年度相同组合的实际损失率为基
                                                  础,确定账龄组合本期应计提坏账准备的比例。按组合计提坏账准备的计提方法:
                     组合名称                                         计提方法
    信用风险特征组合                                 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)       2%                                  2%
    1-2 年                   25%                                 25%
    2-3 年                   45%                                 45%
    3-4 年                   55%                                 55%
    4-5 年                   65%                                 65%
    5 年以上                  100%                                100%11、 存货:(1) 存货的分类
    存货分为原材料、在产品、产成品、低值易耗品、委托加工物资等。(2) 发出存货的计价方法
    加权平均法
    各类存货的购入与入库按实际成本计价,发出采用加权平均法计价。(3) 存货可变现净值的确定依据及存货跌价准备的计提方法
    存货可变现净值系根据本公司在正常经营过程中,以估计售价减去估计完工成本及销售所必须的估计费用后的价值。
    存货跌价准备的计提方法:本公司于每年中期期末及年度终了在对存货进行全面盘点的基础上,对遭受损失,全部或部分陈旧过时或销售价格低于成本的存货,根据存货成本与可变现净值孰低计量,按单个存货项目对同类存货项目的可变现净值低于存货成本的差额计提存货跌价准备,并计入当期损益。确定可变现净值时,除考虑持有目的和资产负债表日该存货的价格与成本波动外,还需要考虑未来事项的影响。(4) 存货的盘存制度
    存货的盘存制度采用永续盘存制。(5) 低值易耗品和包装物的摊销方法1) 低值易耗品河南黄河旋风股份有限公司 2012 年半年度报告一次摊销法
    低值易耗品于其领用时采用一次性摊销法摊销。2) 包装物一次摊销法
    包装物于其领用时采用一次性摊销法摊销。12、 长期股权投资:(1) 投资成本确定
    A、企业合并形成的长期股权投资,按照下列规定确定其投资成本:
    a、同一控制下的企业合并,合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的投资成本。长期股权投资投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    合并方以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的投资成本。按照发行股份的面值总额作为股本,长期股权投资投资成本与所发行股份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。
    b、非同一控制下的企业合并,按照下列规定确定的合并成本作为长期股权投资的投资成本:
    1/ 一次交换交易实现的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。
    2/ 通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和。
    3/ 购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。
    4/ 在合并合同或协议中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,购买方应当将其计入合并成本。
    B、除企业合并形成的长期股权投资以外,其它方式取得的长期股权投资,按照下列规定确定其投资成本:
    a、以支付现金取得的长期股权投资,按照实际支付的购买价款作为投资成本。投资成本包括与取得长期股权投资直接相关的费用、税金及其它必要支出。
    b、以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为投资成本。
    c、投资者投入的长期股权投资,按照投资合同或协议约定的价值作为投资成本,但合同或协议约定价值不公允的除外。
    d、通过非货币性资产交换取得的长期股权投资,如非货币性资产交换具有商业实质,换入的长期股权投资按照公允价值和应支付的相关税费作为投资成本;如非货币资产交易不具有商业实质,换入的长期股权投资以换出资产的账面价值和应支付的相关税费作为投资成本。
    e、通过债务重组取得的长期股权投资,其投资成本按照公允价值和应付的相关税费确定。(2) 后续计量及损益确认方法
    本公司能够对被投资单位实施控制的长期股权投资或本公司对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资采用成河南黄河旋风股份有限公司 2012 年半年度报告本法核算;本公司对被投资单位具有共同控制或重大影响的长期股权投资采用权益法核算。
    A、采用成本法核算的长期股权投资按照投资成本计价。追加或收回投资时调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,本公司按照享有被投资单位宣告发放的现金股利或利润确认当期投资收益。
    B、采用权益法核算的,长期股权投资的投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的投资成本;长期股权投资的投资成本本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额应当计入当期损益,同时调整长期股权投资的成本。
    公司取得长期股权投资后,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值;按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。公司确认被投资单位发生的净亏损,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限,公司负有承担额外损失义务的除外。被投资单位以后实现净利润的,投资企业在其收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。
    在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确认。被投资单位采用的会计政策及会计期间与投资企业不一致的,应当按照投资企业的会计政策及会计期间对被投资单位的财务报表进行调整,并据以确认投资损益。
    C、处置长期股权投资,其账面价值与实际取得价款的差额,应当计入当期损益。(3) 确定对被投资单位具有共同控制、重大影响的依据
    共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。重大影响,是指对一个企业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。(4) 减值测试方法及减值准备计提方法
    资产负债表日对长期股权投资逐项进行检查,判断长期股权投资是否存在可能发生减值的迹象。如果存在被投资单位经营状况恶化等减值迹象的,则估计其可收回金额。可收回金额的计量结果表明,长期股权投资的可收回金额低于其账面价值的,将长期股权投资的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的长期投资减值准备。长期投资减值损失一经确认,在以后会计期间不再转回。13、 投资性房地产:
    投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产开发物业。
    投资性房地产按照取得时的成本进行初始计量,在资产负债表日采用成本模式对投资性房地产进行后续计量。投资性房地产在预计可使用年限之内分期摊销。
    资产负债表日判断投资性房地产是否存在可能发生减值的迹象。存在减值迹象的,应当估计其可收回金额。可收回金额的计量结果表明,投资性房地产的可收回金额低于其账面价值的,应当将投资性房地产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。14、 固定资产:河南黄河旋风股份有限公司 2012 年半年度报告(1) 固定资产确认条件、计价和折旧方法:
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年限平均法)提取折旧。(2) 各类固定资产的折旧方法:
        类别               折旧年限(年)              残值率(%)       年折旧率(%)
    房屋及建筑物         20-40 年                   5%                 2.375%-4.75%
    机器设备             10-20 年                   5%                 4.75%-9.5%
    电子设备             5-8 年                     5%                 11.875%-19%
    运输设备             6-12 年                    5%                 7.92%-15.83%
    其他                 5-8 年                     5%                 11.875%-19%(3) 固定资产的减值测试方法、减值准备计提方法
    资产负债表日判断固定资产是否存在可能发生减值的迹象。如果存在资产市价持续下跌,或技术陈旧、损坏、长期闲置等减值迹象的,则估计其可收回金额。可收回金额的计量结果表明,固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的固定资产减值准备。固定资产减值损失一经确认,在以后会计期间不再转回。(4) 融资租入固定资产的认定依据、计价方法
    如果与某项租入固定资产有关的全部风险和报酬实质上已经转移,本公司认定为融资租赁。融资租入固定资产需按租赁开始日租赁资产的公允价值与最低租赁付款额现值两者中的较低者,加上可直接归属于租赁项目的初始直接费用,作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。未确认融资费用采用实际利率法在租赁期内分摊。租入固定资产按租赁期和估计净残值确定折旧率,计提折旧。(5) 其他说明
    无法为本公司产生收益或暂时未使用(季节性停用除外)的固定资产,作为闲置固定资产。闲置固定资产需重新估计预计使用寿命和折旧率,折旧直接计入当期损益。
    本公司至少于每年年度终了,对固定资产使用寿命和折旧进行复核,必要时进行调整。15、 在建工程:
      在建工程包括施工前期准备、正在施工中的建筑工程、安装工程、技术改造工程和大修理工程等。在建工程按照实际发生的支出分项目核算,并在工程达到预定可使用状态时结转为固定资产。与在建工程有关的借款费用(包括借款利息、溢折价摊销、汇兑损益等),在相关工程达到预定可使用状态前的计入工程成本,在相关工程达到预定可使用状态后的计入当期财务费用。
      资产负债表日对在建工程进行全面检查,判断在建工程是否存在可能发生减值的迹象。如果存在:(1)在建工程长期停建并且预计在未来 3 年内不会重新开工,(2)所建项目在性能上、技术上已经落后并且所带来的经济效益具有很大的不确定性等减值迹象的,则估计其可收回金额。可收回金额的计量结果表明,在建工程的可收回金额低于其账面价值的,将在河南黄河旋风股份有限公司 2012 年半年度报告建工程的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的在建工程减值准备。在建工程减值损失一经确认,在以后会计期间不再转回。16、 借款费用:
      借款费用可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
      借款费用同时满足下列条件的,开始资本化:
    a、资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    b、借款费用已经发生;
    c、为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。
    借款费用资本化的期间为资产支出已经发生和借款费用已经发生以及相关生产或购建活动已经开始至相关资产达到预定可使用或销售状态时的期间,在此期间内,如相关生产或购建活动发生非正常的中断且时间超过 3 个月的,则暂停借款费用资本化。17、 无形资产:
    无形资产指企业拥有或控制的没有实物形态的可辨认非货币性资产,包括专有技术、土地使用权等。无形资产在取得时按照实际成本计价。
    无形资产在取得时分析判断其使用寿命。使用寿命有限的无形资产,自无形资产可供使用时起在预计使用年限、合同规定的受益年限和法律规定有效年限三者中最短者分期平均摊销。本公司的无形资产摊销年限如下:
    类       别                                       摊销年限
    土地使用权                                        50 年
    工业产权及技术                                    20 年
    专有技术                                          5-10 年
    商标权                                            10 年
    公司于年度终了对无形资产的使用寿命及摊销方法进行复核,使用寿命及摊销方法与以前估计不同的,则改变摊销期限和摊销方法。
    本公司期末检查各项无形资产预计给本公司带来未来经济利益的能力,当存在以下情形之一时:(1)某项无形资产已被其他新技术等所替代,使其为企业创造经济利益的能力受到重大不利影响;(2)某项无形资产的市价在当期大幅下跌,在剩余摊销年限内预期不会恢复;(3)某项无形资产已超过法律保护期限,但仍然具有部分使用价值等减值迹象的,则估计其可收回金额。可收回金额的计量结果表明,无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的无形资产减值准备;(4)其他足以证明某项无形资产实质上已发生了减值准备情形的情况,按预计可收回金额低于账面价值的差额计提无形资产减值准备。无形资产减值损失一经确认,在以后会计期间不再转回。18、 长期待摊费用:
      长期待摊费用指应由本期和以后各期负担的分摊期限在一年以上的各项费用。
      长期待摊费用在取得时按照实际成本计价,开办费在发生时计入当期损益;经营性租赁固定资产的装修费用按其在自生产经营之日起 5 年内或租赁期的较短者平均摊销,其他长期待摊费用按项目的受益期平均摊销。对于在以后会计期间已无法带来预期经济利益的长期河南黄河旋风股份有限公司 2012 年半年度报告待摊费用,本公司对其尚未摊销的摊余价值全部转入当期损益。19、 预计负债:
      与或有事项相关的义务同时符合以下条件,本公司将其确认为预计负债:该义务是本公司承担的现时义务;该义务的履行很可能导致经济利益流出企业;该义务的金额能够可靠的计量;
      清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额只有在基本确定能够收到时,才能作为资产单独确认,同时对该项单独核算的资产确认的补偿金额不超过对应的预计负债的账面金额。20、 收入:
    (1)销售商品收入
    企业已将商品所有权上的主要风险和报酬转移给购货方;企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量。
    (2)提供劳务收入资产负债表日,本公司对提供的劳务交易或建造合同的结果能够可靠估计的,采用完工百分比法确认收入实现,完工进度采用已完工作的测量确定。提供的劳务交易或建造合同的结果能够可靠估计,是指相关的合同总收入和实际发生以及将发生的成本能够可靠计量,与合同相关的经济利益很可能流入。
    (3)让渡资产使用权收入让渡资产使用权收入在相关的经济利益很可能流入且收入金额能够可靠地计量时,按照合同约定的收费时间和方法计算确认。21、 政府补助:
      包括财政拨款、财政贴息、税收返还和无偿划拨非货币性资产。本公司收到的与资产相关的政府补助,确认为递延收益,自相关资产达到预定可使用状态时起,在该资产使用寿命内平均计入各期损益。相关资产在使用寿命结束前被出售、转让、报废或发生毁损的,将递延收益余额一次性转入资产处置当期的损益。收到的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;用于补偿已经发生的相关费用或损失的,取得时直接计入当期损益。22、 递延所得税资产/递延所得税负债:
    (1)递延所得税资产的确认
    a、本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。但是同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认:
    1/ 该项交易不是企业合并;
    2/ 交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    b、本公司对与子公司、联营公司及合营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产:
    1/ 暂时性差异在可预见的未来很可能转回;
    2/ 未来很可能获得用来抵扣暂时性差异的应纳税所得额。
    c、本公司对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵河南黄河旋风股份有限公司 2012 年半年度报告扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。
    (2)递延所得税负债的确认
    除下列情况产生的递延所得税负债以外,本公司确认所有应纳税暂时性差异产生的递延所得税负债:
    a、商誉的初始确认;
    b、同时满足具有下列特征的交易中产生的资产或负债的初始确认:
    1/ 该项交易不是企业合并;
    2/ 交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    c、本公司对与子公司、联营公司及合营企业投资产生相关的应纳税暂时性差异,同时满足下列条件的:
    1/ 投资企业能够控制暂时性差异的转回的时间;
    2/ 暂时性差异在可预见的未来很可能不会转回。23、 经营租赁、融资租赁:
    经营租赁租出资产所产生的租金收入在租赁期内按直线法确认为收入。经营租赁租出资产发生的初始直接费用,金额较大时应当资本化,在整个租赁期内按照与确认租金收入相同的基础分期计入当期损益;金额较小时,直接计入当期损益。或有租金在实际发生时计入当期损益。
    售后租回交易认定为融资租赁的,售价与资产账面价值之间的差额予以递延,按照该项租赁资产的折旧进度进行分摊,作为折旧费用调整。
    本公司作为融资租赁的承租人,将租赁开始日租赁资产公允价值与最低租赁付款额现值较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。24、 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25、 前期会计差错更正(1) 追溯重述法无(2) 未来适用法无26、 其他主要会计政策、会计估计和财务报表编制方法
    根据《中华人民共和国公司法》,本公司税后净利润在弥补以前年度未弥补亏损后,提取法定盈余公积 10%,计入当期利润分配;剩余未分配的利润由董事会提出利润分配预案报股东大会批准后实施,计入实施当期的利润分配。河南黄河旋风股份有限公司 2012 年半年度报告(四) 税项:1、 主要税种及税率
               税种                             计税依据                                 税率
                                    销售收入、加工及修理修配劳务
    增值税                                                                    17%
                                    收入以及进口货物金额
                                    应税劳务收入、转让无形资产及
    营业税                                                                    3%、5%
                                    销售不动产收入 3-5%
    城市维护建设税                     应纳增值税及营业税额的 7%              7%
    企业所得税                         应纳税所得额                           15%、25%
    教育费附加                         应纳增值税及营业税额                   3%
    地方教育费附加                     应纳增值税及营业税额                   2%
    土地使用税                         土地面积                               3-8 元/年*平方米2、 税收优惠及批文
    于 2009 年 12 月 15 日,本公司被河南省科学技术厅认定为高新技术企业,有效期三年,根据企得税法的有关税收优惠规定,本期本公司按 15%的税率计缴企业所得税。(五) 企业合并及合并财务报表1、 子公司情况(1) 通过设立或投资等方式取得的子公司
                                                                            单位:元 币种:人民币
                                                                                                       从母
                                                                                                       公司
                                                                                                       所有
                                                                                                       者权
                                                                                                       益冲
                                                                                                       减子
                                                             实质                               少数   公司
                                                             上构                               股东   少数
                                                             成对                               权益   股东
                                                             子公   持股   表决                 中用   分担
    子公   子公                                                                      是否   少数
               注册   业务              经营    期末实际     司净          权比                 于冲   的本
    司全   司类                 注册资本                                             合并   股东
                地    性质              范围        出资额   投资   比例    例                  减少   期亏
    称      型                                                                      报表   权益
                                                             的其   (%)     (%)                 数股   损超
                                                             他项                               东损   过少
                                                             目余                               益的   数股
                                                              额                                金额   东在
                                                                                                       该子
                                                                                                       公司
                                                                                                       期初
                                                                                                       所有
                                                                                                       者权
                                                                                                       益中河南黄河旋风股份有限公司 2012 年半年度报告
                                                                                                                            所享
                                                                                                                            有份
                                                                                                                            额后
                                                                                                                            的余
                                                                                                                             额
                                                  货物河南
                                                  及技黄河
         全资                                     术进
    旋风            郑州
         子公            贸易    20,000,000       出口   20,000,000                 100     100   是           0        0         0
    国际            市
         司                                       及技有限
                                                  术服公司
                                                  务(六) 合并财务报表项目注释1、 货币资金
                                                                                                           单位:元
                                          期末数                                                    期初数
        项目
                        外币金额         折算率           人民币金额           外币金额           折算率           人民币金额
    现金:                    /                  /               8,002,348.99           /                 /            4,634,988.14
    人民币                                                       8,002,348.99                                          4,634,988.14
    银行存款:                /                  /          316,006,014.90              /                 /       266,174,442.96
    人民币                                                  315,938,838.17                                        266,053,643.93
    美元                    10,621.35        6.3247                67,176.73      19,171.71            6.3009           120,799.03其他货币资
                           /                  /               6,158,873.06           /                 /            6,157,769.67金:
    人民币                                                       6,158,873.06                                          6,157,769.67
        合计               /                  /          330,167,236.95              /                 /       276,967,200.772、 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                                                        79,757,197.95                             200,645,890.99
                 合计                                                79,757,197.95                             200,645,890.993、 应收账款:(1) 应收账款按种类披露:
                                                                                         单位:元 币种:人民币
                                期末数                                                         期初数
    种             账面余额                      坏账准备                        账面余额                        坏账准备
    类                        比例                               比例                           比例                           比例
              金额                        金额                               金额                            金额
                           (%)                                (%)                            (%)                            (%)河南黄河旋风股份有限公司 2012 年半年度报告按组合计提坏账准备的应收账款:按组合计提坏账
       204,498,432.42      100.00   27,010,197.63       13.21   148,101,117.75    100.00    21,873,969.44     14.77准备的应收账款合
       204,498,432.42         /     27,010,197.63         /     148,101,117.75       /      21,873,969.44        /计单项金额重大的应收账款是指单项金额在 100 万元以上的款项,单项金额不重大的应收账款是指单项金额在 100 万元以下的款项。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
                150,473,979.99             73.58    3,009,479.59     108,127,572.86         73.01       2,162,551.47小计
    1至2年             29,982,255.32          14.66    7,495,563.83       18,420,991.83        12.44       4,605,247.95
    2至3年              8,220,296.35           4.02    3,699,133.36        6,502,676.12         4.39       2,926,204.25
    3至4年              3,485,637.30           1.71    1,917,100.51        2,800,697.37         1.89       1,540,383.55
    4至5年              4,135,266.06           2.02    2,687,922.94        4,598,849.56           3.11     2,989,252.21
    5 年以上            8,200,997.40           4.01    8,200,997.40        7,650,330.01         5.16       7,650,330.01
      合计      204,498,432.42          100.00     27,010,197.63     148,101,117.75        100.00      21,873,969.44(2) 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                            单位:元 币种:人民币
                                              期末数                                       期初数
         单位名称
                                    金额                计提坏账金额              金额                计提坏账金额
    日本联合材料                       193,695.02                  3,873.90          167,284.37                3,345.69
             合计                   193,695.02                  3,873.90          167,284.37                3,345.69(3) 应收账款金额前五名单位情况河南黄河旋风股份有限公司 2012 年半年度报告
                                                                                 单位:元 币种:人民币
                                                                                                      占应收账款总额
      单位名称              与本公司关系                   金额                    年限
                                                                                                        的比例(%)1- 河 北 小 蜜 蜂 工
                         非关联方                          6,707,871.21   1 年以内                                  3.28具集团有限公司2- 山 西 天 宝 桓 祥
    机械制造有限公          非关联方                          5,183,600.00   1 年以内                                  2.53司3- 河 南 黄 河 人 防
                         关联方                            4,320,670.51   2 年以内                                  2.11设备有限公司4- 广 东 奔 朗 新 材
                         非关联方                          2,716,308.00   1 年以内                                  1.33料股份有限公司
    5-李金艳                非关联方                          2,605,117.95   1 年以内                                  1.27
           合计                    /                      21,533,567.67              /                             10.52(4) 应收关联方账款情况
                                                                                 单位:元 币种:人民币
                                                                                                 占应收账款总额的比例
           单位名称                    与本公司关系                       金额
                                                                                                         (%)河南黄河人防设备有限
                                母公司的控股子公司                         4,320,670.51                             2.11公司
    日本联合材料公司               参股股东                                     193,695.02                             0.09河南联合旋风金刚石砂
                                本公司的联营企业                                 31,210.00                          0.02轮有限公司长葛市黄河电气有限公
                                母公司持有其 50%股权                             18,736.46                          0.01司
             合计                            /                             4,564,311.99                             2.234、 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:
    按   组
    合   计
    提   坏
    账   准    26,777,765.60      100.00    13,242,040.28      49.45   29,748,413.48        10.00     11,188,029.42   37.61
    备   的
    其   他
    应   收河南黄河旋风股份有限公司 2012 年半年度报告款
    合计        26,777,765.60         /         13,242,040.28      /      29,748,413.48         /      11,188,029.42      /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
                    6,457,969.99               24.12      129,159.40     13,091,282.76              44.01      261,825.66小计
    1至2年             2,067,521.18                7.72      516,880.30        1,746,915.17             5.87      436,728.79
    2至3年             4,337,702.51               16.20    1,951,966.13        3,952,374.38            13.29     1,778,568.47
    3至4年             4,907,213.37               18.33    2,698,967.35        3,739,080.65            12.57     2,056,494.36
    4至5年             3,035,118.43               11.33    1,972,826.98        1,612,423.95             5.42     1,048,075.57
    5 年以上           5,972,240.12               22.30    5,972,240.12        5,606,336.57            18.84     5,606,336.57
      合计       26,777,765.60                100.00   13,242,040.28     29,748,413.48             100.00    11,188,029.42(2) 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
      本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(3) 其他应收款金额前五名单位情况
                                                                                    单位:元 币种:人民币
                                                                                                          占其他应收款总
       单位名称               与本公司关系                   金额                     年限
                                                                                                            额的比例(%)1- 河 南 黄 河 田 中
    科美压力设备有           非关联方                           1,960,000.00     1 年以内                                7.32限公司2-金碟软件(中国)
                          非关联方                            970,429.60      1 年以内                                3.62有限公司
    3-朱根东                 非关联方                            687,022.29      5 年以内                                2.57
    4-吴天才                 非关联方                            591,382.36      5 年以内                                2.21
    5-高中杰                 非关联方                            426,881.17      5 年以内                                1.59
         合计                          /                     4,635,715.42                /                          17.31(4) 应收关联方款项
                                                                                    单位:元 币种:人民币
                                                                                                  占其他应收账款总额的
         单位名称                          与本公司关系                      金额
                                                                                                        比例(%)长葛市黄河电气有限公
                                 母公司持有其 50%股权                           232,487.55                            0.87司
             合计                                /                              232,487.55                            0.87河南黄河旋风股份有限公司 2012 年半年度报告5、 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                491,001,172.89                   99.41           416,149,276.01                        99.13
    1至2年                    2,934,831.69                      0.59              3,655,756.61                      0.87
        合计             493,936,004.58                  100.00           419,805,032.62                       100.00(2) 预付款项金额前五名单位情况
                                                                               单位:元 币种:人民币
       单位名称           与本公司关系                金额                      时间                  未结算原因1、山西天宝桓祥
    机械制造有限公          非关联方                131,100,388.90         1 年以内                 预付款司2、桂林桂冶实业
                         非关联方                    92,334,354.53      2 年以内                 预付款有限公司3、营口三江机械
    制造有限责任公          非关联方                    71,952,523.56      1 年以内                 预付款司4、河南省豫美装
                         非关联方                    63,378,840.00      1 年以内                 预付款饰工程有限公司5、长沙隆泰微波
                         非关联方                    30,963,830.00      1 年以内                 预付款热工有限公司
         合计                      /             389,729,936.99                    /                       /(3) 本报告期预付款项中持有公司 5%(含 5%)以上表决权股份的股东单位情况
      本报告期预付账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。6、 存货:(1) 存货分类
                                                                               单位:元 币种:人民币
    项                         期末数                                                      期初数
    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      93,403,731.63    5,197,484.39     88,206,247.24       91,996,738.54           5,197,484.39     86,799,254.15料在
    产      60,017,379.84                     60,017,379.84       56,498,373.09                            56,498,373.09品
    库     383,426,572.62    4,710,435.78    378,716,136.84      342,612,299.56           4,710,435.78    337,901,863.78河南黄河旋风股份有限公司 2012 年半年度报告存商品低值
    易                                                                    23,241.65                         23,241.65耗品委托加
          3,884,830.56        2,769,126.33      1,115,704.23      3,987,797.60      2,769,126.33      1,218,671.27工物资合
      540,732,514.65       12,677,046.50      528,055,468.15    495,118,450.44     12,677,046.50    482,441,403.94计(2) 存货跌价准备
                                                                             单位:元 币种:人民币
                                                                        本期减少
    存货种类         期初账面余额              本期计提额                                            期末账面余额
                                                                转回               转销
    原材料                  5,197,484.39                                                                5,197,484.39
    库存商品                4,710,435.78                                                                4,710,435.78低值易耗品委托加工物
                         2,769,126.33                                                                2,769,126.33资
      合计          12,677,046.50                                                                   12,677,046.507、 对合营企业投资和联营企业投资:
                                                                             单位:元 币种:人民币
                   本企
           本企    业在
    被投      业持    被投
    资单      股      资单         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
    位名              位表             额               额             总额             入总额
    称      比例    决权
           (%)     比例
                   (%)一、合营企业二、联营企业河 南
    联 合        30         30    54,571,890.01     5,039,111.99    49,532,778.02     13,063,854.54       479,566.53旋 风河南黄河旋风股份有限公司 2012 年半年度报告金 刚石 有限 公司
    河   南
    联   合
    旋   风
    金   刚
            19      19     24,703,485.92     2,121,583.69   22,581,902.23    7,632,010.52     1,240,638.66
    石   砂
    轮   有
    限   公司
    北   京
    黄   河
    旋   风
    鑫   纳
            45      45     71,225,110.57    13,132,536.79   58,092,573.78   76,079,317.40   13,392,989.64
    达   科
    技   有
    限   公司8、 长期股权投资:(1) 长期股权投资情况按权益法核算:
                                                                      单位:元 币种:人民币
                                                                                                   在被投
                                                                                                   资单位
                                                                                       在被投      持股比
    被投资                                                                      减值准    资单位      例与表
             投资成本         期初余额         增减变动       期末余额
    单位                                                                          备      表决权      决权比
                                                                                       比例        例不一
                                                                                                   致的说
                                                                                                     明河南联合旋风
    金刚石    13,902,652.50    14,812,646.54      143,869.96   14,956,516.50         30        0.00   30有限公司河南联合旋风
    金刚石     4,214,997.00     3,424,659.28      234,236.82    3,658,896.10         19        0.00   19砂轮有限公司河南黄河旋风股份有限公司 2012 年半年度报告北京黄河旋风
    鑫纳达    22,500,000.00   24,309,742.64     6,159,596.33   30,469,338.97         45      0.00   45科技有限公司9、 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          23,269,478.53                                                   23,269,478.53
    1.房屋、建筑物            23,269,478.53                                                   23,269,478.532.土地使用权二、累计折旧和累
                            4,364,091.21             340,248.77                             4,704,339.98计摊销合计
    1.房屋、建筑物             4,364,091.21             340,248.77                             4,704,339.982.土地使用权三、投资性房地产
                           18,905,387.32                                340,248.77         18,565,138.55账面净值合计
    1.房屋、建筑物            18,905,387.32                                340,248.77         18,565,138.552.土地使用权四、投资性房地产减值准备累计金额合计1.房屋、建筑物2.土地使用权五、投资性房地产
                           18,905,387.32                                340,248.77         18,565,138.55账面价值合计
    1.房屋、建筑物            18,905,387.32                                340,248.77         18,565,138.552.土地使用权本期折旧和摊销额:340,248.77 元。10、 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
                     1,982,602,178.64               119,990,247.84     15,500,482.79     2,087,091,943.69计:其中:房屋及建
                       591,518,463.59                21,903,504.24                0.00    613,421,967.83筑物
    机器设备        1,214,418,219.08                72,496,952.80     15,500,482.79     1,271,414,689.09河南黄河旋风股份有限公司 2012 年半年度报告
    运输工具           29,191,136.02              3,137,230.34              0.00     32,328,366.36
    电子设备           32,328,523.60              1,366,250.82              0.00     33,694,774.42
    其他              115,145,836.35             21,086,309.64              0.00    136,232,145.99
                                         本期
                                                   本期计提
                                         新增二、累计折旧合
                       623,234,573.54             54,634,732.24     11,551,965.23    666,317,340.55计:其中:房屋及建
                       128,817,037.76              9,161,363.90              0.00    137,978,401.66筑物
    机器设备          396,883,117.36             38,094,927.42     11,551,965.23    423,426,079.55
    运输工具           20,646,042.95              1,351,610.71              0.00     21,997,653.66
    电子设备           23,336,717.55                  944,632.81            0.00     24,281,350.36
    其他               53,551,657.92              5,082,197.40              0.00     58,633,855.32三、固定资产账
                     1,359,367,605.10              /                    /           1,420,774,603.14面净值合计其中:房屋及建
                       462,701,425.83              /                    /            475,443,566.17筑物
    机器设备          817,535,101.72              /                    /            847,988,609.54
    运输工具            8,545,093.07              /                    /             10,330,712.70
    电子设备            8,991,806.05              /                    /              9,413,424.06
    其他               61,594,178.43              /                    /             77,598,290.67四、减值准备合
                         5,278,194.33              /                    /              5,278,194.33计其中:房屋及建
                         1,436,264.25              /                    /              1,436,264.25筑物
    机器设备            3,705,416.42              /                    /              3,705,416.42
    运输工具               70,168.38              /                    /                 70,168.38
    电子设备               40,293.17              /                    /                 40,293.17
    其他                   26,052.11              /                    /                 26,052.11五、固定资产账
                     1,354,089,410.77              /                    /           1,415,496,408.81面价值合计其中:房屋及建
                       461,265,161.58              /                    /            474,007,301.92筑物
    机器设备          813,829,685.30              /                    /            844,283,193.12
    运输工具            8,474,924.69              /                    /             10,260,544.32
    电子设备            8,951,512.88              /                    /              9,373,130.89
    其他               61,568,126.32              /                    /             77,572,238.56本期折旧额:54,634,732.24 元。本期由在建工程转入固定资产原价为:49,470,568.12 元。河南黄河旋风股份有限公司 2012 年半年度报告(2) 通过经营租赁租出的固定资产
                                                                        单位:元 币种:人民币
                            项目                                                 账面价值
    房屋及建筑物                                                                                    836,258.81
    机器设备                                                                                        921,031.28
    电子设备                                                                                          63,965.93
    其他                                                                                            238,427.5711、 在建工程:(1) 在建工程情况
                                                                        单位:元 币种:人民币
                                   期末数                                          期初数
    项目
                账面余额       减值准备        账面净值          账面余额         减值准备      账面净值在建工
             211,492,688.99                  211,492,688.99    186,720,115.02                 186,720,115.02程(2) 重大在建工程项目变动情况
                                                                        单位:元 币种:人民币
    项                                                                             工程投   资
    目                                                           转入固定资        入占预   金
            预算数            期初数          本期增加                                           期末数
    名                                                               产            算比例   来
    称                                                                             (%)   源
                                                                                         自
                                                                                         筹压
        520,000,000.00     101,962,491.53   53,458,904.00     49,044,949.32      79.41   +    106,376,446.21机
                                                                                         募
                                                                                         集
                                                                                         自
                                                                                         筹厂
          93,910,000.00     35,922,128.62   16,654,851.81                        55.99   +     52,576,980.43房
                                                                                         募
                                                                                         集
                                                                                         自配
                                                                                         筹套
           6,069,144.00      5,740,574.41       50,000.00       425,618.80       95.41   +      5,364,955.61工
                                                                                         募程
                                                                                         集职工
                                                                                         自
    宿        1,110,000.00       310,000.00       400,000.00                        63.96           710,000.00
                                                                                         筹舍楼河南黄河旋风股份有限公司 2012 年半年度报告办
                                                                                            自
    公     48,101,000.00    37,541,747.39       1,240,800.00                         80.63            38,782,547.39
                                                                                            筹楼
    其                                                                                         自
        11,566,000.00      5,243,173.07      2,438,586.28                         66.42             7,681,759.35
    他                                                                                         筹合
       680,756,144.00   186,720,115.02     74,243,142.09       49,470,568.12        /       /     211,492,688.99计(3) 重大在建工程的工程进度情况
               项目                                 工程进度                                 备注1、年产 12000 吨合金粉体生产
                                    95.78%线项目2、年产 1200 万粒地质矿产钻探
                                    103.24%级超硬复合材料生产线项目
    3、超硬材料生产线项目              79.41%12、 工程物资:
                                                                         单位:元 币种:人民币
        项目               期初数                本期增加                本期减少                   期末数
    专用设备                    192,308.11             2,396,444.68          2,396,444.29               192,308.50
        合计                 192,308.11             2,396,444.68          2,396,444.29               192,308.5013、 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         16,385,919.75                                                            16,385,919.75
                            6,200,000.00                                                            6,200,000.00
                            5,695,698.00                                                            5,695,698.00
                            4,314,061.75                                                            4,314,061.75
                             176,160.00                                                              176,160.00
    二、累计摊销合计         10,908,012.19               365,548.16                                   11,273,560.35
                            5,579,999.44              154,999.98                                    5,734,999.42
                            1,186,877.89               56,956.92                                    1,243,834.81
                            4,027,078.86              144,783.26                                    4,171,862.12
                             114,056.00                 8,808.00                                     122,864.00三、无形资产账面
                            5,477,907.56                                       365,548.16           5,112,359.40净值合计
                             620,000.56                                        154,999.98            465,000.58
                            4,508,820.11                                        56,956.92           4,451,863.19
                             286,982.89                                        144,783.26            142,199.63
                               62,104.00                                         8,808.00             53,296.00河南黄河旋风股份有限公司 2012 年半年度报告四、减值准备合计五、无形资产账面
                               5,477,907.56                                365,548.16            5,112,359.40价值合计
                                620,000.56                                 154,999.98             465,000.58
                               4,508,820.11                                 56,956.92            4,451,863.19
                                286,982.89                                 144,783.26             142,199.63
                                 62,104.00                                   8,808.00              53,296.00本期摊销额:365,548.16 元。14、 长期待摊费用:
                                                                        单位:元 币种:人民币
    项目              期初额          本期增加额       本期摊销额         其他减少额             期末额土地青苗补
                       618,945.95                           35,456.94                             583,489.01偿费
    耕地开垦费           3,582,309.42                          68,241.60                            3,514,067.82
    合计             4,201,255.37                         103,698.54                            4,097,556.8315、 递延所得税资产/递延所得税负债:(一)递延所得税资产和递延所得税负债不以抵销后的净额列示(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                                            8,746,131.43                            7,663,766.73
    其他                                                     761,738.20                              959,763.03
    小计                                                    9,507,869.63                            8,623,529.76(2) 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:
    计提的资产减值准备                                                                          58,207,478.74
    其他                                                                                            5,078,254.62
                        小计                                                                 63,285,733.3616、 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             33,061,998.86        7,190,239.05                                  40,252,237.91二、存货跌价准
                          12,677,046.50                                                      12,677,046.50备河南黄河旋风股份有限公司 2012 年半年度报告三、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、长期股权投资减值准备六、投资性房地产减值准备七、固定资产减
                          5,278,194.33                                                      5,278,194.33值准备八、工程物资减值准备九、在建工程减值准备十、生产性生物资产减值准备其中:成熟生产性生物资产减值准备十一、油气资产减值准备十二、无形资产减值准备十三、商誉减值准备十四、其他
       合计              51,017,239.69       7,190,239.05                               58,207,478.7417、 其他非流动资产:
                                                                       单位:元 币种:人民币
              项目                                期末数                           期初数
    融资租赁未实现售后租回损益                            28,253,787.43                    30,329,402.05
              合计                                     28,253,787.43                    30,329,402.05
    融资租赁未实现售后租回损益,系 2008 年 8 月,公司采用生产设备售后回租(融资租赁)方式,从招银金融租赁有限公司融资一亿元(人民币),出售设备账面净值大于售价部分予以递延,按租赁设备折旧进度进行分摊,作为折旧费用的调整;本期末余额 28,253,787.43元。18、 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                                                                               30,000,000.00河南黄河旋风股份有限公司 2012 年半年度报告
    保证借款                                             659,000,000.00                         534,000,000.00
              合计                                    659,000,000.00                         564,000,000.0019、 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
    采购款                                               228,793,857.56                         134,619,055.75
              合计                                    228,793,857.56                         134,619,055.75(2) 本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项情况
                                                                      单位: 元 币种:人民币
            单位名称                              期末数                                 期初数
    日本联合材料公司                                            53,395.10                              53,395.10
              合计                                           53,395.10                              53,395.1020、 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
    预收货款                                              69,573,999.83                         198,395,732.37
                合计                                   69,573,999.83                         198,395,732.37(2) 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
    本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。21、 应付职工薪酬
                                                                          单位:元 币种:人民币
              项目                  期初账面余额           本期增加           本期减少       期末账面余额
    一、工资、奖金、津贴和补贴          19,467,587.68     63,552,133.54         61,447,309.76    21,572,411.46
    二、职工福利费                                            2,696,492.63       2,696,492.63                0.00
    三、社会保险费                          69,968.46         3,476,609.17       1,681,740.27        1,864,837.36
    其中:1.医疗保险费                  69,968.46          846,888.00         337,200.43          579,656.03
          2.基本养老保险费                                 2,623,890.10       1,338,708.77        1,285,181.33
          3.失业保险费                                         5,831.07           5,831.07                0.00
    四、住房公积金                          23,300.00           79,844.00          34,344.00           68,800.00五、辞退福利
    六、其他                                     0.00         1,137,836.72        360,402.85          777,433.87
              合计                   19,560,856.14     70,942,916.06         66,220,289.51    24,283,482.69河南黄河旋风股份有限公司 2012 年半年度报告工会经费和职工教育经费金额 777,433.87 元。22、 应交税费:
                                                                          单位:元 币种:人民币
               项目                               期末数                              期初数
    增值税                                                -2,817,312.26                        -8,009,423.96
    营业税                                                      20,194.90                               8,350.00
    企业所得税                                                2,635,862.52                     -1,631,109.28
    个人所得税                                                  46,672.04                             393,066.94
    城市维护建设税                                            -403,741.07                              58,137.79
    教育费附加                                                -210,352.43                              -5,572.60
    地方教育附加                                              -107,061.24                              18,072.36
    房产税                                                    1,770,315.44                            990,228.30
    土地使用税                                                1,282,531.44                        2,565,062.88
               合计                                        2,217,109.34                     -5,613,187.5723、 应付利息:
                                                                          单位:元 币种:人民币
               项目                               期末数                              期初数分期付息到期还本的长期借款
                                                            736,674.31                             694,986.11利息
    短期借款应付利息                                          1,206,840.83                        1,135,429.41
               合计                                        1,943,515.14                        1,830,415.5224、 应付股利:
                                                                          单位:元 币种:人民币
          单位名称                 期末数                       期初数              超过 1 年未支付原因
    日本联合材料公司                     2,229,015.49                 1,055,849.44    待付河南黄河实业集团股份
                                      3,894,792.30有限公司
            合计                      6,123,807.79                 1,055,849.44                /25、 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
    保证金                                                    2,652,202.07                        2,286,255.19
    往来款                                                22,643,532.88                       17,154,807.64
    押金                                                                                               46,134.30
    其他                                                      1,397,743.33                    13,215,244.53河南黄河旋风股份有限公司 2012 年半年度报告
                合计                                        26,693,478.28                         32,702,441.66(2) 本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
    本报告期其他应付款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。26、 1 年内到期的非流动负债:(1) 1 年内到期的非流动负债情况
                                                                            单位:元 币种:人民币
                项目                                期末数                                期初数
    1 年内到期的长期借款                                       60,000,000.00                         60,000,000.00
                合计                                        60,000,000.00                         60,000,000.00(2) 1 年内到期的长期借款1) 1 年内到期的长期借款
                                                                            单位:元 币种:人民币
                项目                                期末数                                期初数
    保证借款                                                   60,000,000.00                         60,000,000.00
                合计                                        60,000,000.00                         60,000,000.002) 金额前五名的 1 年内到期的长期借款
                                                                            单位:元 币种:人民币
                         借款起     借款终止                                        期末数           期初数
      贷款单位                                        币种       利率(%)
                         始日         日                                          本币金额          本币金额
                        2009 年
    中国农业银行长葛                  2012 年 11
                        11 月 4                     人民币                6.65   30,000,000.00    30,000,000.00
    支行                              月3日
                        日
                        2009 年
    中国农业银行长葛                  2012 年 12
                        12 月 17                    人民币                6.65   30,000,000.00    30,000,000.00
    支行                              月 16 日
                        日
         合计               /           /               /             /          60,000,000.00    60,000,000.0027、 长期借款:(1) 长期借款分类
                                                                            单位:元 币种:人民币
                项目                                期末数                                期初数
    质押借款                                               191,000,000.00                           140,000,000.00
    抵押借款                                               140,000,000.00                           140,000,000.00
                合计                                    331,000,000.00                           280,000,000.00质押借款说明:河南黄河旋风股份有限公司 2012 年半年度报告
    2010 年 3 月 26 日 本 公 司 取 得 交 通 银 行 许 昌 支 行 借 款 9,000 万 元 ( 借 款 期 限2010.3.26-2015.10.15);2010 年 11 月 16 日本公司取得交通银行许昌支行借款 5,000 万元(借款期限 2010.11.16-2015.11.15);2012 年 3 月 2 日本公司取得中国工商银行长葛支行借款 5,100万元(借款期限 2012.03.02-2017.02.20);系本公司的母公司河南黄河实业集团股份有限公司采用持有本公司的股权质押方式提供担保取得,被质押的股权数量 3,539.7 万股。抵押借款说明:
    2010 年 1 月 14 日本公司取得借款 8,000 万元(借款期限 2010.01.14-2016.01.14);2010 年2 月 3 日本公司取得借款 3,000 万元(借款期限 2010.02.03-2016.01.14);2010 年 3 月 17 日本公司取得借款 3,000 万元(借款期限 2010.03.17-2016.01.14);系本公司以房产及土地共同抵押给中国银行股份有限公司长葛支行取得。(2) 金额前五名的长期借款
                                                                        单位:元 币种:人民币
                    借款起始     借款终止                                      期末数           期初数
    贷款单位                                      币种   利率(%)
                        日           日                                       本币金额         本币金额
    交通银行股份有                 2015 年
                    2010 年 3
    限公司河南省分                 10 月 15     人民币                  5.94    90,000,000.00    90,000,000.00
                    月 26 日
    行许昌支行                     日
    中国银行股份有     2010 年 1   2016 年 1
                                             人民币                  5.94    80,000,000.00    80,000,000.00
    限公司长葛支行     月 14 日    月 14 日
    中国工商银行长     2012 年 3   2017 年 2
                                             人民币                  7.40    51,000,000.00
    葛支行             月2日       月 20 日
    交通银行股份有     2010 年     2015 年
    限公司河南省分     11 月 16    11 月 15     人民币                  5.96    50,000,000.00    50,000,000.00
    行许昌支行         日          日
    中国银行股份有     2010 年 2   2016 年 1
                                             人民币                  5.94    30,000,000.00    30,000,000.00
    限公司长葛支行     月3日       月 14 日
       合计              /           /             /             /          301,000,000.00   250,000,000.0028、 其他非流动负债:
                                                                        单位:元 币种:人民币
                 项目                             期末账面余额                       期初账面余额
    大直径聚晶复合片项目补助                                 5,000,000.00                         5,000,000.00
    粗颗粒金刚石产业化项目补助                              10,000,000.00                        10,000,000.00
    复合材料产业化项目补助                                  15,000,000.00                        15,000,000.00
                 合计                                    30,000,000.00                        30,000,000.00
    其他非流动负债系收到政府补助资金,其中“大直径聚晶复合片项目”补助 500 万元;“600毫米缸径压机合成优质粗颗粒金刚石高技术产业化示范工程项目”补助资金 1000 万元;“超硬复合材料高技术产业化示范工程项目”补助资金 1500 万元。根据规定,补助资金主要用于项目的研究开发、购置研究开发及工程化所需的仪器设备、改善工艺设备和测试条件、建设产业化或工程化验证成套装置和试验装置、建设必要的配套基础设施、购置必要的技术、软件等。河南黄河旋风股份有限公司 2012 年半年度报告29、 股本:
                                                                             单位:元 币种:人民币
                                                 本次变动增减(+、-)
               期初数                                                                                    期末数
                          发行新股        送股        公积金转股        其他             小计股份总
           313,742,434                                219,619,704                   219,619,704       533,362,138数
    经公司 2011 年度股东大会决议通过 2011 年度分配方案为:以公司 2011 年末总股本313,742,434 股为基数,每 10 股派发现金红利 0.50 元(含税);以资本公积金转增股本方式,向全体股东每 10 股转增 7 股。公司已于 2012 年 5 月实施上述方案,总股本增加为 533,362,138股。
    本次资本公积金转增股本后,本公司的注册资本为人民币 533,362,138 元,股本人民币533,362,138 元,业经深圳市鹏城会计师事务所有限公司审验,并于 2012 年 5 月 23 日出具深鹏所验字[2011]0120 号验资报告。30、 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)        973,309,300.07                                  219,619,704.00         753,689,596.07
    新准则前资本公积转入               70,814.40                                                            70,814.40同一控制下企业合并形
                               -3,155,993.61                                                         -3,155,993.61成的长期股权投资差额
          合计               970,224,120.86                                  219,619,704.00         750,604,416.86
    报告期资本公积金转增股本,详见股本之附注。31、 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            110,404,443.75                                                             110,404,443.75
        合计             110,404,443.75                                                             110,404,443.7532、 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                                 474,252,937.44                         /
    调整后 年初未分配利润                                   474,252,937.44                         /加:本期归属于母公司所有者的
                                                             81,915,761.11                      /净利润
    应付普通股股利                                          15,687,121.70
    期末未分配利润                                          540,481,576.85                         /
    报告期分红,详见股本之附注。河南黄河旋风股份有限公司 2012 年半年度报告33、 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                                          579,194,461.66                      486,289,598.72
    其他业务收入                                             5,303,571.54                         8,250,610.47
    营业成本                                              386,383,864.68                      352,944,252.66(2) 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
    超硬材料                436,567,269.89       291,631,193.06          358,261,822.18       250,291,703.73
    金属粉末                 52,276,288.00         28,782,799.80            40,620,596.37        29,741,480.36
    超硬复合材料             48,604,711.27         29,280,583.53            33,542,689.76        24,395,568.66
    超硬刀具                  9,851,112.85            7,341,226.33          11,919,773.09         7,871,309.01
    超硬材料制品             11,379,670.49            9,143,443.23          13,796,241.39        11,444,744.32
    建筑机械                 20,515,409.16         16,999,785.95            28,148,475.93        24,924,425.36
       合计              579,194,461.66       383,179,031.90          486,289,598.72       348,669,231.44(3) 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
    国内销售                542,742,137.93       351,106,859.84          439,018,752.80       308,552,312.58
    出口销售                 36,452,323.73         32,072,172.06            47,270,845.92        40,116,918.86
       合计              579,194,461.66       383,179,031.90          486,289,598.72       348,669,231.44(4) 公司前五名客户的营业收入情况
                                                                         单位:元 币种:人民币
             客户名称                         营业收入                   占公司全部营业收入的比例(%)
    1                                                    29,604,600.00                                    5.06
    2                                                    16,581,857.80                                    2.84
    3                                                    14,749,275.00                                    2.52
    4                                                    13,130,575.00                                    2.25
    5                                                    12,522,191.00                                    2.14
               合计                                   86,588,498.80                                  14.8134、 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                  计缴标准河南黄河旋风股份有限公司 2012 年半年度报告
                                                                              应税劳务收入、转让无
    营业税                                  22,914.90                22,140.00   形资产及销售不动产收
                                                                              入 3-5%
                                                                              应纳增值税及营业税额
    城市维护建设税                         952,579.71             1,244,110.79
                                                                              的 7%
                                                                              应纳增值税及营业税额
    教育费附加                             426,692.57               533,195.13
                                                                              的 3%
                                                                              应纳增值税及营业税额
    地方教育附加                           266,438.09               354,520.16
                                                                              的 2%
    出租房屋房产税                          54,995.76                53,136.00   1.2%
            合计                      1,723,621.03             2,207,102.08            /35、 销售费用
                                                                   单位:元 币种:人民币
               项目                          本期发生额                        上期发生额
    职工薪酬                                             2,144,520.53                     2,013,571.21
    折旧费                                                   222,967.56                       137,840.03
    办公及差旅费                                         2,111,490.41                     1,955,484.47
    业务费                                               9,392,888.02                     7,825,998.59
    运输及装卸费                                         2,829,027.40                     2,517,742.14
    包装费                                                   816,085.60                       615,680.17
    广告及展览费                                             331,058.00                       504,554.58
    其他费用                                                 354,271.17                       458,977.80
               合计                                  18,202,308.69                    16,029,848.9936、 管理费用
                                                                   单位:元 币种:人民币
               项目                          本期发生额                        上期发生额
    职工薪酬                                            10,662,693.35                     7,370,187.97
    折旧费及摊销                                         7,535,194.25                     7,665,466.42
    办公及差旅费                                         2,017,393.65                     1,616,652.08
    水电费                                                   833,657.33                       547,292.06
    业务招待费                                           1,639,476.10                     1,455,258.50
    税金                                                 3,331,716.92                     2,072,431.60
    研究开发费用                                        18,700,877.22                    11,638,809.54
    汽车费用                                             1,198,368.04                         996,236.30
    聘请中介机构费                                       1,522,900.00                     1,193,640.50
    其他费用                                             3,598,965.28                     4,551,554.14
               合计                                  51,041,242.14                    39,107,529.1137、 财务费用
                                                                   单位:元 币种:人民币河南黄河旋风股份有限公司 2012 年半年度报告
               项目                             本期发生额                          上期发生额
    利息支出                                              35,274,440.82                         31,848,301.78
    利息收入                                                -571,423.98                           -795,255.74
    汇兑损益                                                    33,175.12                         163,525.55
    手续费                                                      59,227.08                           62,760.60
               合计                                    34,795,419.04                         31,279,332.1938、 投资收益:(1) 投资收益明细情况
                                                                     单位:元 币种:人民币
                                                                  本期发生额            上期发生额
    权益法核算的长期股权投资收益                                        6,537,703.11             6,407,167.67
                           合计                                      6,537,703.11             6,407,167.67(2) 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河南联合旋风金刚石有
                                      143,869.96               1,468.53限公司河南联合旋风金刚石砂
                                      234,236.82             232,314.54轮有限公司北京黄河旋风鑫纳达科
                                    6,159,596.33         6,173,384.60技有限公司
            合计                    6,537,703.11         6,407,167.67                    /39、 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                                                7,190,239.05                    -9,077,769.13二、存货跌价损失三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他河南黄河旋风股份有限公司 2012 年半年度报告
                   合计                                 7,190,239.05                      -9,077,769.1340、 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
                                        316,239.90           2,021,579.50                   316,239.90计其中:固定资产处置利
                                        316,239.90           2,021,579.50                   316,239.90得
    政府补助                               260,000.00            270,000.00                     80,000.00
    补贴收入                                      0.00            35,288.00
    盘盈利得                                69,486.60                     0.00                  69,486.60
    其他                                 1,271,337.37           2,584,422.73                 1,271,337.37
            合计                      1,917,063.87           4,911,290.23                 1,737,063.87(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                    说明人才交流协会引智项目
                                       80,000.00           120,000.00费用
    经济工作表彰奖                       180,000.00
    专利申请专项费用                                           50,000.00超硬材料及制品创新人
                                                           100,000.00才团队建设资金
            合计                      260,000.00           270,000.00                 /41、 营业外支出:
                                                                   单位:元 币种:人民币
                                                                              计入当期非经常性损益
            项目                 本期发生额             上期发生额
                                                                                      的金额非流动资产处置损失合
                                                               30,567.13计其中:固定资产处置损
                                                               30,567.13失
    对外捐赠                             1,230,000.00             50,000.00                  1,230,000.00
    其他                                                         131,672.17
            合计                      1,230,000.00            212,239.30                  1,230,000.0042、 所得税费用:
                                                                   单位:元 币种:人民币河南黄河旋风股份有限公司 2012 年半年度报告
              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
                                                       11,354,684.31                        8,118,221.71所得税
    递延所得税调整                                          -884,339.87                        2,069,668.60
              合计                                  10,470,344.44                          10,187,890.3143、 基本每股收益和稀释每股收益的计算过程:
        项      目                           序号                              本期数
    归属于公司普通股股东的净利润                 1                                         81,915,761.11
    归属于公司普通股股东的非经常性损益           2                                             396,504.28扣除非经营性损益后的归属于公司普通股股东的净
                                             3=1-2                                     81,519,256.83利润
    期初股份总数                                 4                                        313,742,434.00
    因公积金转增股本或股票股利分配等增加股份数   5                                        219,619,704.00
    发行新股或债转股等增加股份数                 6
    增加股份次月起至报告期期末的累计月数               7
                                                                                              1
    因回购等减少股份数                                 8
    减少股份次月起至报告期期末的累计月数               9
    报告期缩股数                                       10
    报告期月份数                                       11                                            6
                                                   12=4+5+6 × 7/11-8 ×
    发行在外的普通股加权平均数                                                           533,362,138.00
                                                   9/11-10
    基本每股收益                                       13=1/12                               0.1536
    扣除非经常损益基本每股收益                         14=3/12                               0.152844、 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
    营业外收入                                                                                 1,271,337.37
    收到补助                                                                                     260,000.00
    收到往来款                                                                                 7,288,927.54
                       合计                                                                 8,820,264.91(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
    期间费用支出                                                                              26,924,541.82
    营业外支出                                                                                 1,230,000.00
    支付往来款                                                                                 8,700,527.99河南黄河旋风股份有限公司 2012 年半年度报告
                       合计                                                36,855,069.81(3) 收到的其他与筹资活动有关的现金
                                                          单位:元 币种:人民币
                       项目                                      金额
    存款利息收入                                                                 571,423.98
                       合计                                                   571,423.98(4) 支付的其他与筹资活动有关的现金
                                                          单位:元 币种:人民币
                       项目                                      金额
    支付金融机构手续费等                                                             59,227.08
                       合计                                                       59,227.0845、 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                                             81,915,761.11          62,968,241.58
    加:资产减值准备                                    7,190,239.05           -9,077,769.13
    投资性房地产摊销                                      340,248.77             339,226.40固定资产折旧、油气资产折耗、生产性生物资产
                                                    56,710,346.86          49,744,462.65折旧
    无形资产摊销                                          365,548.16             366,214.80
    长期待摊费用摊销                                      103,698.54             103,698.53处置固定资产、无形资产和其他长期资产的损失
                                                      -316,239.90           -1,991,012.37(收益以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                      0.00                      0.00
    公允价值变动损失(收益以“-”号填列)                      0.00                      0.00
    财务费用(收益以“-”号填列)                     33,633,292.13          30,914,670.46
    投资损失(收益以“-”号填列)                      -6,537,703.11          -6,407,167.67
    递延所得税资产减少(增加以“-”号填列)             -884,339.87           2,069,668.60
    递延所得税负债增加(减少以“-”号填列)                    0.00                      0.00
    存货的减少(增加以“-”号填列)                   -45,614,064.21         -32,017,846.87
    经营性应收项目的减少(增加以“-”号填列)         63,503,110.20          -77,522,070.30
    经营性应付项目的增加(减少以“-”号填列)         -21,713,770.02         68,602,838.18
    其他                                                        0.00                      0.00
    经营活动产生的现金流量净额                        168,696,127.71          88,093,154.862.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河南黄河旋风股份有限公司 2012 年半年度报告融资租入固定资产3.现金及现金等价物净变动情况:
    现金的期末余额                                              330,167,236.95              809,503,837.41
    减:现金的期初余额                                          276,967,200.77              241,970,981.95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                                     53,200,036.18              567,532,855.46(2) 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                                                    330,167,236.95              276,967,200.77
    其中:库存现金                                                8,002,348.99                4,634,988.14
         可随时用于支付的银行存款                            316,006,014.90              266,174,442.96
         可随时用于支付的其他货币资金                          6,158,873.06                6,157,769.67
         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                                330,167,236.95              276,967,200.77(七) 关联方及关联交易1、 本企业的母公司情况
                                                                     单位:万元 币种:人民币
                                                         母公司对     母公司对    本企
    母公
            企业    注册       法人    业务      注册    本企业的     本企业的    业最       组织机构
    司名
            类型    地         代表    性质      资本    持股比例     表决权比    终控         代码
    称
                                                           (%)          例(%)     制方
    河 南                                 办 公
    黄 河                                 玩具、
    实 业             河 南               电 子
          股 份                乔 秋                                              乔 秋
    集 团             省 长               等 产    14,548       24.83        24.83             71263539-7
          公司                 生                                                 生
    股 份             葛市                品 生
    有 限                                 产 销
    公司                                  售河南黄河实业集团股份有限公司(以下简称“黄河集团”)是本公司第一大股东,持有本公司股份 13,242 万股,占有本公司股份总数的 24.83%。2、 本企业的子公司情况
                                                                       单位:元 币种:人民币河南黄河旋风股份有限公司 2012 年半年度报告
    子公司        企业类             法人代    业务性                         持股比   表决权     组织机构
                         注册地                              注册资本
    全称            型                 表        质                           例(%)    比例(%)      代码
                                             货    物   及河 南 黄
                                             技    术   进
    河 旋 风       有限责
                         郑州市    乔秋生    出    口   及   20,000,000        100       100   78624154-2
    国 际 有       任公司
                                             技    术   服限公司
                                             务3、 本企业的合营和联营企业的情况
                                                                             单位:万元 币种:美元
                                                                                     本企业
    被投资                                                                    本企业    在被投
                企业类              法人代    业务性          注册资                           组织机构代
    单位名                  注册地                                            持股比    资单位
                  型                  表        质              本                                 码
    称                                                                      例(%)     表决权
                                                                                     比例(%)一、合营企业二、联营企业
    河   南   联
    合   旋   风
                中外合   河南省    小六修
    金   刚   石                                制造                 560           30        30   74405540-X
                资       长葛市    一郎
    有   限   公司河南联合旋风
                中外合   河南省    小六修
    金刚石                                      制造                 270           19        19   75835230-9
                资       长葛市    一郎砂轮有限公司北京黄河旋风
                中外合
    鑫纳达                  北京市    乔秋生    制造                 120           45        45   78020109-9
                资科技有限公司
                                                                             单位:元 币种:人民元
    被投资单位名                                           期末净资产总      本期营业收入
                   期末资产总额    期末负债总额                                            本期净利润
    称                                                     额                总额一、合营企业二、联营企业河南联合旋风
    金刚石有限公        54571890.01      5039111.99         49532778.02       13063854.54          479566.53司河南联合旋风
                     24703485.92     2121583.69          22581902.23        7632010.52         1240638.66金刚石砂轮有河南黄河旋风股份有限公司 2012 年半年度报告限公司北京黄河旋风
    鑫纳达科技有      71225110.57      13132536.79       58092573.78    76079317.40            13392989.64限公司4、 本企业的其他关联方情况
          其他关联方名称              其他关联方与本公司关系                   组织机构代码
    日本联合材料公司                 参股股东
    河南黄河人防设备有限公司         母公司的控股子公司                  74921257-4
    长葛市黄河电气有限公司           其他                                74250418-7
    河南黄河汇城进出口有限公司       母公司的控股子公司                  71264136-75、 关联交易情况(1) 采购商品/接受劳务情况表
                                                                    单位:元 币种:人民币
                                                      本期发生额                   上期发生额
                              关联交易定
                关联交易内                                    占同类交易                     占同类交
    关联方                     价方式及决
                    容                            金额        金额的比例        金额         易金额的
                                策程序
                                                                (%)                        比例(%)北京黄河旋
    风鑫纳达股     采购材料      市场价格       86,079,727.32          32.68   87,890,215.89         48.16份有限公司河南联合旋
    风金刚石有     采购材料      市场价格         180,000.00            0.69        5,360.00          0.02限公司长葛市黄河
    电气有限公     采购材料      市场价格            39,000.00          0.14      21,580.00           0.05司长葛市黄河
    电气有限公     采购产品      市场价格             1,020.00          0.00司出售商品/提供劳务情况表
                                                                    单位:元 币种:人民币
                                                      本期发生额                   上期发生额
                 关联交易     关联交易定
                                                              占同类交易                    占同类交易
    关联方                     价方式及决
                                                  金额        金额的比例       金额         金额的比例
                   内容         策程序
                                                                (%)                         (%)北京黄河旋
    风鑫纳达股     销售货物      市场价格         145,221.33            0.03    262,734.76            0.06份有限公司河南联合旋
                销售货物      市场价格        1,226,893.15           0.24   1,010,427.40           0.26风金刚石有河南黄河旋风股份有限公司 2012 年半年度报告限公司河南联合旋
    风金刚石砂    销售货物       市场价格            13,200.00            0.11       23,375.00           0.17轮有限公司河南黄河人
    防设备有限    销售货物       市场价格            13,690.38            0.14       87,134.78           0.54公司长葛市黄河
    电气有限公    销售货物       市场价格            11,125.00            0.00       52,715.00           0.01司日本联合材
               销售货物       市场价格        631,992.72               2.34      379,824.48           1.17料公司河南黄河人
    防设备有限    电费           市场价格            48,283.27             100公司长葛市黄河
    电气有限公    电费           市场价格            31,894.40             100       40,496.35            100司长葛市黄河
    电气有限公    加工费         市场价格             4,643.00             100       40,496.35            100司河南联合旋
    风金刚石有    加工费         市场价格            15,811.35             100        7,242.70            100限公司(2) 关联租赁情况公司出租情况表:
                                                                      单位:元 币种:人民币
                               租赁资产种     租赁起始         租赁终止       租赁收益        年度确认的租
    出租方名称     承租方名称
                                   类           日               日           定价依据            赁收益
    河南黄河旋     长葛市黄河
                                             2009 年 7 月     2019 年 7 月
    风股份有限     电气有限公     厂房                                           市场价格              66,000
                                             18 日            18 日
    公司           司
    河南黄河旋     河南联合旋
                                             2009 年 5 月     2014 年 5 月
    风股份有限     风金刚石砂     厂房                                           市场价格             216,000
                                             18 日            18 日
    公司           轮有限公司
    河南黄河旋     河南黄河人
                                             2010 年 8 月     2020 年 7 月
    风股份有限     防设备有限     厂房                                           市场价格             110,000
                                             1日              30 日
    公司           公司(3) 关联担保情况
                                                                      单位:元 币种:人民币河南黄河旋风股份有限公司 2012 年半年度报告
       担保方             被担保方           担保金额                担保期限                 是否履行完毕河南黄河实业
                                                               2009 年 11 月 4 日~
    集团股份有限          本公司                   719,000,000                            否
                                                               2017 年 2 月 20 日公司河南黄河实业集团股份有限公司为本公司 21 笔借款 7.19 亿元提供担保,目前这些担保尚在履行中。6、 关联方应收应付款项上市公司应收关联方款项:
                                                                              单位:元 币种:人民币
                                                       期末                                 期初
    项目名称               关联方
                                        账面余额              坏账准备         账面余额            坏账准备
    应收账款              日本联合材料       193,695.02              3,873.90      167,284.37              3,345.69
                       河南黄河人防
    应收账款                               4,320,670.51          1,868,731.99     5,034,696.86         1,202,414.99
                       设备有限公司
                       长葛市黄河电
    应收账款                                  18,736.46              2,125.37       18,736.37              2,530.73
                       气有限公司
                       河南联合旋风
    应收账款              金刚石砂轮有        31,210.00              4,766.50       42,310.00                846.2
                       限公司
                       长葛市黄河电
    其他应收款                               232,487.55            62,918.29       195,950.15            19,099.00
                       气有限公司上市公司应付关联方款项:
                                                                              单位:元 币种:人民币
            项目名称                   关联方                   期末账面余额              期初账面余额
                                北京黄河旋风鑫纳达股
    应付账款                                                            45,551,805.55                 38,026,347.34
                                份有限公司
    应付账款                       日本联合材料公司                          53,395.10                   53,395.10
                                河南黄河汇城进出口有
    其他应付款                                                               36,991.90                   36,991.90
                                限公司
                                长葛市黄河电气有限公
    其他应付款                                                               67,520.00                   38,275.00
                                司
                                河南联合旋风金刚石砂
    其他应付款                                                              200,000.00                  200,000.00
                                轮有限公司
                                河南联合旋风金刚石有
    预收账款                                                             1,245,871.33                  2,181,575.83
                                限公司(八) 股份支付:
    无(九) 或有事项:
       无河南黄河旋风股份有限公司 2012 年半年度报告(十) 承诺事项:
    无(十一) 母公司财务报表主要项目注释1、 应收账款:(1) 应收账款按种类披露:
                                                                             单位:元 币种:人民币
                             期末数                                                   期初数
    种           账面余额                   坏账准备                      账面余额                       坏账准备
    类                        比例                          比例                     比例                           比例
             金额                       金额                         金额                          金额
                           (%)                           (%)                      (%)                            (%)按组合计提坏账准备的应收账款:按组合计提坏账
        201,231,989.19     100.00   26,912,731.00        13.37   146,130,129.67   100.00     21,805,608.88       14.92准备的应收账款合
        201,231,989.19       /      26,912,731.00          /     146,130,129.67       /      21,805,608.88         /计单项金额重大的应收账款是指单项金额在 100 万元以上的款项,单项金额不重大的应收账款是指单项金额在 100 万元以下的款项。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
              147,275,523.18          73.1869   2,945,510.46         106,210,671.30          72.68      2,124,213.43小计
    1至2年        29,982,255.32          14.8993   7,495,563.83          18,434,891.73          12.62      4,608,722.93
    2至3年          8,181,346.08          4.0656   3,681,605.74           6,463,725.85            4.42     2,908,676.63
    3至4年          3,456,601.15          1.7177   1,901,130.63           2,771,661.22            1.90     1,524,413.67
    4至5年          4,135,266.06          2.0550   2,687,922.94           4,598,849.56            3.15     2,989,252.21河南黄河旋风股份有限公司 2012 年半年度报告
    5 年以上             8,200,997.40          4.0754     8,200,997.40         7,650,330.01            5.23     7,650,330.01
      合计       201,231,989.19             100.00    26,912,731.00    146,130,129.67             100.00    21,805,608.88(2) 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(3) 应收账款金额前五名单位情况
                                                                                  单位:元 币种:人民币
                                                                                                      占应收账款总额
        单位名称                与本公司关系                 金额                  年限
                                                                                                        的比例(%)1-河北小蜜蜂工具
                               非关联方                     6,707,871.21    1 年以内                                   3.33集团有限公司2-山西天宝桓祥机
                               非关联方                     5,183,600.00    1 年以内                                   2.58械制造有限公司3-河南黄河人防设
                               关联方                       4,320,670.51    2 年以内                                   2.15备有限公司4-广东奔朗新材料
                               非关联方                     2,716,308.00    1 年以内                                   1.35股份有限公司
    5-李金艳                      非关联方                     2,605,117.95    1 年以内                                   1.29
             合计                       /               21,533,567.67                  /                              10.70(4) 应收关联方账款情况
                                                                                  单位:元 币种:人民币
             单位名称                   与本公司关系                  金额                 占应收账款总额的比例(%)河南黄河人防设备有限
                                  母公司的控股子公司                  4,320,670.51                                     2.15公司
    日本联合材料公司                 参股股东                             193,695.02                                      0.10河南联合旋风金刚石砂
                                  本公司的联营企业                         31,210.00                                   0.02轮有限公司
    长葛市黄河电气有限公             母公司持有其 50%股
                                                                           18,736.46                                   0.01
    司                               权
               合计                           /                       4,564,311.99                                     2.282、 其他应收款:(1) 其他应收款按种类披露:
                                                                                  单位:元 币种:人民币
                                 期末数                                                      期初数
    种                 账面余额                      坏账准备                  账面余额                       坏账准备
    类                                                          比例                          比例                       比例
              金额          比例(%)           金额                         金额                        金额
                                                             (%)                           (%)                        (%)按组合计提坏账准备的其他应收账款:河南黄河旋风股份有限公司 2012 年半年度报告按组合计提坏账
    准   26,777,765.60      100.0000      13,242,040.28        49.45   29,748,413.48     100.00     11,188,029.42   37.61备的其他应收款合
      26,777,765.60          /         13,242,040.28          /     29,748,413.48          /     11,188,029.42     /计组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                               单位:元 币种:人民币
                                          期末数                                               期初数
       账龄                      账面余额                                        账面余额
                                                           坏账准备                                       坏账准备
                           金额          比例(%)                              金额             比例(%)
    1 年以内小计           6,457,969.99        24.1169         129,159.40    13,091,282.76          44.01     261,825.66
    1至2年                 2,067,521.18         7.7210         516,880.30     1,746,915.17           5.87     436,728.79
    2至3年                 4,337,702.51        16.1989        1,951,966.13    3,952,374.38          13.29    1,778,568.47
    3至4年                 4,907,213.37        18.3257        2,698,967.35    3,739,080.65          12.57    2,056,494.36
    4至5年                 3,035,118.43        11.3345        1,972,826.98    1,612,423.95           5.42    1,048,075.57
    5 年以上               5,972,240.12        22.3030        5,972,240.12    5,606,336.57          18.84    5,606,336.57
       合计         26,777,765.60        100.0000      13,242,040.28      29,748,413.48         100.00   11,188,029.42(2) 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(3) 其他应收账款金额前五名单位情况
                                                                               单位:元 币种:人民币
                                                                                                    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(%)1- 河 南 黄 河 田 中
    科美压力设备有          非关联方                          1,960,000.00   1 年以内                                7.32限公司
    2-金碟软件(中国)        非关联方                            970,429.60   1 年以内                                3.62河南黄河旋风股份有限公司 2012 年半年度报告有限公司
    3-朱根东               非关联方                        687,022.29    5 年以内                              2.57
    4-吴天才               非关联方                        591,382.36    5 年以内                              2.21
    5-高中杰               非关联方                        426,881.17    5 年以内                              1.59
         合计                    /                    4,635,715.42               /                         17.31(4) 其他应收关联方款项情况
                                                                           单位:元 币种:人民币
         单位名称                与本公司关系                 金额          占其他应收账款总额的比例(%)
    长葛市黄河电气有限公         母公司持有其 50%
                                                              232,487.55                                    0.87
    司                           股权
            合计                        /                     232,487.55                                    0.873、 长期股权投资按成本法核算
                                                                           单位:元 币种:人民币
                                                                                                          在被投
                                                                                          本期   在被投
    被投                                                                                                    资单位
                                               增减                        减值           计提   资单位
    资单       投资成本          期初余额                    期末余额                                       表决权
                                               变动                        准备           减值   持股比
    位                                                                                                    比例
                                                                                          准备   例(%)
                                                                                                          (%)河 南黄 河旋 风
            20,000,000.00    20,000,000.00       0.00     20,000,000.00                             100     100国 际有 限公司按权益法核算
                                                                           单位:元 币种:人民币
                                                                                     本
                                                                                     期
    被                                                                                                       在被投
                                                                            减       计     现   在被投
    投                                                                                                       资单位
                                                                            值       提     金   资单位
    资      投资成本           期初余额         增减变动        期末余额                                     表决权
                                                                            准       减     红   持股比
    单                                                                                                       比例
                                                                            备       值     利   例(%)
    位                                                                                                       (%)
                                                                                     准
                                                                                     备河南
    联   13,902,652.50     14,812,646.54        143,869.96    14,956,516.50                             30      30合旋河南黄河旋风股份有限公司 2012 年半年度报告风金刚石有限公司河南联合旋风金
    刚    4,214,997.00    3,424,659.28     234,236.82    3,658,896.10                       19      19石砂轮有限公司北京黄河旋风鑫
    纳   22,500,000.00   24,309,742.64   6,159,596.33   30,469,338.97                       45      45达科技有限公司4、 营业收入和营业成本:(1) 营业收入、营业成本
                                                                      单位:元 币种:人民币
              项目                           本期发生额                         上期发生额
    主营业务收入                                        563,676,803.14                   468,066,188.63河南黄河旋风股份有限公司 2012 年半年度报告
    其他业务收入                                            4,845,273.54                         7,807,810.47
    营业成本                                             373,873,401.01                     337,711,502.57(2) 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
    超硬材料                  422,751,051.70    280,721,970.70         343,193,324.10       238,129,661.59
    金属粉末                   52,176,375.89     28,681,852.41             40,618,514.08        29,740,129.29
    超硬复合材料               48,583,979.68     29,255,008.75             33,565,684.10        24,417,346.21
    超硬刀具                    9,851,740.20         7,343,823.06          11,918,882.88         7,871,638.58
    超硬材料制品                9,813,493.05         7,798,116.42          10,715,938.46         8,567,909.40
    建筑机械                   20,500,162.62     16,990,439.28             28,053,845.01        24,832,437.56
          合计             563,676,803.14    370,791,210.62         468,066,188.63       333,559,122.63(3) 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
    国内销售                  550,312,925.29    358,677,647.20         448,548,844.37       318,082,404.15
    出口销售                   13,363,877.85      12,113,563.42            19,517,344.26        15,476,718.48
          合计             563,676,803.14    370,791,210.62         468,066,188.63       333,559,122.63(4) 公司前五名客户的营业收入情况
                                                                        单位:元 币种:人民币
                                                                            占公司全部营业收入的比例
            客户名称                         营业收入总额
                                                                                      (%)
    1                                                      29,604,600.00                                 5.21
    2                                                      16,581,857.80                                 2.92
    3                                                      14,749,275.00                                 2.59
    4                                                      13,130,575.00                                 2.31
    5                                                      12,522,191.00                                 2.20
                 合计                                   86,588,498.80                               15.235、 投资收益:(1) 投资收益明细
                                                                        单位:元 币种:人民币
                                                                  本期发生额            上期发生额
    成本法核算的长期股权投资收益                                           6,537,703.11          6,407,167.67
                            合计                                        6,537,703.11          6,407,167.67(2) 按权益法核算的长期股权投资收益河南黄河旋风股份有限公司 2012 年半年度报告
                                                                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河南联合旋风金刚石有
                                     143,869.96          1,468.53限公司河南联合旋风金刚石砂
                                     234,236.82        232,314.54轮有限公司北京黄河旋风鑫纳达科
                                   6,159,596.33      6,173,384.60技有限公司
           合计                     6,537,703.11     6,407,167.67               /6、 现金流量表补充资料:
                                                                单位:元 币种:人民币
                     补充资料                          本期金额                上期金额1.将净利润调节为经营活动现金流量:
    净利润                                                   81,197,366.21              62,002,920.20
    加:资产减值准备                                          7,161,132.98              -8,831,842.06
    投资性房地产摊销                                           217,606.38                 216,585.12固定资产折旧、油气资产折耗、生产性生物资产
                                                          56,573,032.77              49,607,147.45折旧
    无形资产摊销                                               365,548.16                 366,214.80
    长期待摊费用摊销                                           103,698.54                 103,698.53处置固定资产、无形资产和其他长期资产的损失
                                                            -316,239.90              -1,991,012.37(收益以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                             0.00                      0.00
    公允价值变动损失(收益以“-”号填列)                             0.00                      0.00
    财务费用(收益以“-”号填列)                           33,607,689.14              30,771,769.20
    投资损失(收益以“-”号填列)                           -6,537,703.11              -6,407,167.67
    递延所得税资产减少(增加以“-”号填列)                   -876,145.12               2,030,261.98
    递延所得税负债增加(减少以“-”号填列)                           0.00                      0.00
    存货的减少(增加以“-”号填列)                        -45,614,064.21             -32,017,846.87
    经营性应收项目的减少(增加以“-”号填列)               63,036,310.26             -79,787,869.56
    经营性应付项目的增加(减少以“-”号填列)              -23,094,018.97              67,675,758.73
    其他                                                               0.00                      0.00
    经营活动产生的现金流量净额                              165,824,213.13              83,738,617.482.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                                          323,493,104.60             801,728,036.43
    减:现金的期初余额                                      273,139,380.01             238,406,817.09加:现金等价物的期末余额河南黄河旋风股份有限公司 2012 年半年度报告减:现金等价物的期初余额
    现金及现金等价物净增加额                                  50,353,724.59              563,321,219.34(十二) 补充资料1、 当期非经常性损益明细表
                                                                单位:元 币种:人民币
                              项目                                            金额
    非流动资产处置损益                                                                      316,239.90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、按照一定标准定额或定量持续享受的政府                                    80,000.00补助除外
    除上述各项之外的其他营业外收入和支出                                                    110,823.97
    所得税影响额                                                                            -110,559.59
                              合计                                                       396,504.282、 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
                                                  4.30             0.1536                    0.1536利润扣除非经常性损益后归属于
                                                  4.27             0.1528                    0.1528公司普通股股东的净利润3、 公司主要会计报表项目的异常情况及原因的说明1、应收票据比期初减少 60.25%,主要原因是期初所持票据用于结算支付。2、应收帐款比期初增加 38.08%,主要原因是报告期赊销增加账款。3、应付帐款比期初增加 69.96%,主要原因是原辅材料采购欠付供应商账款增加。4、预收帐款比期初减少 64.93%,主要原因是超硬材料和金属粉末事业部所收客户货款于报告期供货结算。5、应交税费比期初增加,主要原因是期初增值税留抵部分减少。6、应付股利比期初增加,主要原因是报告期分红尚未支付法人股东部分。7、股本比期初增加 70%,系报告期实施资本公积转增股本,每 10 股转增 7 股。8、他业务收入比同期减少 35.72%,他业务成本比同期减少 25.03%,主要原因是报告期超硬材料、机电事业部销售附件材料减少。9、管理费用同比增加 30.52%,主要原因是员工薪酬和研究开发费用增加。10、资产减值损失比同期增加,主要原因是同期冲销已经收回账款的已提坏账准备金。11、营业外收入比同期减少 60.97%,主要原因是同期处置资产收益等。12、营业外支出比同期增加,主要原因是本期对敬老助老总会捐款和乡村修路捐赠。河南黄河旋风股份有限公司 2012 年半年度报告八、 备查文件目录1、载有公司法定代表人、主管会计工作负责人、会计机构负责人签名并盖章的公司财务报表原件。2、载有深圳鹏城会计师事务所盖章、注册会计师签名并盖章的公司审计报告及其他鉴证报告原件。3、报告期内在中国证监会指定报纸公开披露过的所有公司文件的正本及公告的原件。
                                                                 董事长:乔秋生
                                                       河南黄河旋风股份有限公司
                                                                2012 年 7 月 27 日
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