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  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
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  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
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山东黄金(600547)公告正文

山东黄金:2008年半年度报告

公告日期 2008-08-25
股票简称:山东黄金 股票代码:600547
山东黄金矿业股份有限公司
    2008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 3
    四、董事、监事和高级管理人员 5
    五、董事会报告 6
    六、重要事项 8
    七、财务会计报告(未经审计) 9
    八、备查文件目录…………………………………………………………………………………………69
    
     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)本公司不存在大股东占用资金情况。
    (五)公司负责人陈玉民、主管会计工作负责人孙秀恩及会计机构负责人(会计主管人员)汪晓玲声明:保证本半年度报告中财务报告的真实、完整。
    
    二、公司基本情况 
    (一)公司基本情况简介
    1、 公司法定中文名称:山东黄金矿业股份有限公司
    公司法定中文名称缩写:山东黄金
    2、 公司A股上市交易所:上海证券交易所
    公司A股简称:山东黄金
    公司A股代码:600547
    3、 公司注册地址:山东省济南市解放路16号
    公司办公地址:山东省济南市解放路16号
    邮政编码:250014
    公司国际互联网网址:www.sdhjgf.com
    公司电子信箱:gold547@sina.com
    4、 公司法定代表人:陈玉民
    5、 公司董事会秘书:林朴芳
    电话:053188562827
    传真:053188562827
    E-mail:gold547@sina.com
    联系地址:济南市解放路十六号黄金大厦
    公司证券事务代表:汤琦
    电话:053188562827
    传真:053188562827
    E-mail:gold547@sina.com
    联系地址:济南市解放路十六号黄金大厦
    6、 公司信息披露报纸名称:中国证券报、上海证券报
    登载公司半年度报告的中国证监会指定国际互联网网址:www.sse.com.cn
    公司半年度报告备置地点:公司董事会办公室
     (二)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        上年度期末                           本报告期末比上年度期末增减(%)      
                                            调整后            调整前                                                   
  总资产                  4,305,249,547.13  2,851,035,643.34  1,846,412,482.34   51.01                                 
  所有者权益(或股东权益  2,127,699,702.84  1,191,725,506.49  817,707,497.51     78.54                                 
  )                                                                                                                   
  每股净资产(元)          5.98              5.11              5.11               17.03                                 
                          报告期(1-6月)  上年同期                             本                                    
                                                                                 报                                    
                                                                                 告                                    
                                                                                 期                                    
                                                                                 比                                    
                                                                                 上                                    
                                                                                 年                                    
                                                                                 同                                    
                                                                                 期                                    
                                                                                 增                                    
                                                                                 减                                    
                                                                                 (                                    
                                                                                 %                                    
                                                                                 )                                    
                                            调整后            调整前                                                   
  营业利润                697,732,363.30    287,549,714.47    181,955,684.26     142.65                                
  利润总额                689,708,367.54    285,585,826.55    179,986,799.53     141.51                                
  净利润                  495,458,479.85    92,609,238.08     92,609,238.08      435                                   
  扣除非经常性损益后的净  501,397,056.74    93,928,390.85     93,928,390.85      433.81                                
  利润                                                                                                                 
  基本每股收益(元)        1.40              0.58              0.58               141.38                                
  扣除非经常性损益后的基  1.42              0.59              0.59               140.68                                
  本每股收益(元)                                                                                                       
  稀释每股收益(元)        1.40              0.58              0.58               141.38                                
  净资产收益率(%)         23.29             13.05             13.05              增加10.24个百分点                     
  经营活动产生的现金流量  437,327,635.76    39,559,028.60     73,048,422.55      1,005.51                              
  净额                                                                                                                 
  每股经营活动产生的现金  1.24              0.46              0.46               169.57                                
  流量净额                                                                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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                                                             年初至报告期期末金额                    
  非流动资产处置损益                                                           -263,727.53                             
  除上述各项之外的其他营业外收支净额                                           -5,754,269.29                           
  减:少数股东损益影响金额                                                     -79,419.93                              
  合计                                                                         -5,938,576.89                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
最终合计数为扣除少数股东损益后非经常性损益合计
     
    三、股本变动及股东情况 
    (一)股份变动情况表


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                  本次变动前             本次变动增减(+,-)                                 本次变动后             
                  数量           比例(%  发行新股       送   公积金转股     其   小计           数量            比例(% 
                                 )                      股                  他                                  )      
  一、有限售条件股份                                                                                                   
  1、国家持股     82,450,000     51.53   8,944,051           91,394,051          100,338,102    182,788,102     51.38  
  2、国有法人持                                                                                                        
  股                                                                                                                   
  3、其他内资持   0                      8,940,000           8,940,000           17,880,000     17,880,000      5.02   
  股                                                                                                                   
  其中:境内非国                                                                                                        
  有法人持股                                                                                                           
  境内自然人持股                                                                                                       
  4、外资持股                                                                                                          
  其中:境外法人                                                                                                       
  持股                                                                                                                 
  境外自然人持股                                                                                                       
  有限售条件股份  82,450,000     51.53   17,884,051          100,334,051         118,218,102    200,668,102     56.40  
  合计                                                                                                                 
  二、无限售条件流通股份                                                                                               
  1、人民币普通   77,550,000     48.47                       77,550,000          77,550,000     155,100,000     43.6   
  股                                                                                                                   
  2、境内上市的                                                                                                        
  外资股                                                                                                               
  3、境外上市的                                                                                                        
  外资股                                                                                                               
  4、其他                                                                                                              
  无限售条件流通  77,550,000     48.47                       77,550,000          77,550,000     155,100,000     43.6   
  股份合计                                                                                                             
  三、股份总数    160,000,000    100                         177,884,051         195,768,102    355,768,102     100    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
股份变动的批准情况
    公司非公开发行股票方案于2006年8月21日经公司第二届董事会第二十九次会议审议通过,2007年1月18日公司第三届董事会第七次会议审议通过了经部分修改后的方案。最终方案于2007年2月5日经公司2007年第一次临时股东大会审议通过。     公司本次非公开发行申请文件于2007年2月14日获得中国证券监督管理委员会受理,本公司本次非公开发行于2007年11月29日经中国证监会发行审核委员会审核通过,并于2007年12月21日获得中国证监会《关于核准山东黄金矿业股份有限公司非公开发行股票的通知》(证监发行字[2007]487号)核准,核准本公司非公开发行不超过7,900万股。
    股份变动的过户情况
    2008年1月18日,北京天圆全会计师事务所有限公司对募集资金进行了验证,确认截至2008年1月18日,本公司已收到股东以现金及净资产增资的实收资本17,884,051.00元,本次增资后公司实收资本金额合计为人民币177,884,051.00元,其中:山东黄金集团和平度公司以净资产及股权出资992,163,693.20元,中国人寿资产管理有限公司、上投摩根基金管理有限公司、南方基金管理有限公司、北京开元久盛投资有限公司、融通基金管理有限公司以货币资金出资人民币991,714,200.00元,各股东出资合计1,983,877,893.20元,新增注册资本合计17,884,051.00元。     2008年1月24日,中国证券登记结算有限公司上海分公司出具了关于公司非公开发行股份的证券变更登记证明。     公司2007年度以增发完成后的总股本177,884,051股为基数,以资本公积金转增股本,向全体股东实施10股转增10股,转增后公司总股本增至355,768,102 股。转增股本股权登记日为2008年5月20日,除权除息日为2008年5月21日,新增可流通股份上市日为2008年5月22日,资本公积金转增股份由中国证券登记结算有限责任公司上海分公司通过计算机网络,根据股权登记日登记在册的持股数,按每10股转增10股的转股比例自动计入帐户。
    股份变动对最近一年和最近一期每股收益、每股净资产等财务指标的影响
    2007年度实施10股转增10股后,按新股本总数摊薄计算的 2007年度每股收益为0.60元。
    (二)股东情况
    1、股东数量和持股情况
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期末股东总数     43,355户                                                                                        
  前十名股东持股情况                                                                                                   
  股东名称                      股东性质   持股比例(  持股总数            报告期内增减   持有有限售条件   质押或冻结的 
                                           %)                                            股份数量         股份数量     
  山东黄金集团有限公司          国家       50.250     178,774,434         89,387,217     178,774,434                   
  中国人寿保险(集团)公司-传统             1.950      6,938,415           4,275,577                                    
  -普通保险产品                                                                                                       
  中国建设银行-国泰金马稳健回             1.504      5,349,350                                                        
  报证券投资基金                                                                                                       
  中国人寿保险股份有限公司-分             1.456      5,178,536           3,589,268                                    
  红-个人分红-005L-FH002沪                                                                                          
  中国建设银行-融通领先成长股             1.294      4,604,576           2,646,752                                    
  票型证券投资基金                                                                                                     
  山东黄金集团平度黄金有限公司  国有法人   1.128      4,013,668           2,006,834      4,013,668                     
  中国银行-华宝兴业先进成长股             1.096      3,900,759                                                        
  票型证券投资基金                                                                                                     
  中国工商银行-南方隆元产业主             0.859      3,056,554                                                        
  题股票型证券投资基金                                                                                                 
  中国建设银行-上投摩根阿尔法             0.843      3,001,240           1,500,620                                    
  股票型证券投资基金                                                                                                   
  北京开元久盛投资有限公司      境内非国   0.843      3,000,000           1,500,000      3,000,000                     
                                有法人                                                                                 
  前十名无限售条件股东持股情况                                                                                         
  股东名称                                                    持有无限售条件股份数量          股份种类                 
  中国建设银行-国泰金马稳健回报证券投资基金                  5,349,350                       人民币普通股             
  中国人寿保险(集团)公司-传统-普通保险产品                  4,938,415                       人民币普通股             
  中国银行-华宝兴业先进成长股票型证券投资基金                3,900,759                       人民币普通股             
  中国人寿保险股份有限公司-分红-个人分红-005L-FH002沪     3,178,536                       人民币普通股             
  中国建设银行-融通领先成长股票型证券投资基金                3,104,576                       人民币普通股             
  UBSAG                                                       2,905,134                       人民币普通股             
  中国农业银行-鹏华动力增长混合型证券投资基金(LOF)           2,700,000                       人民币普通股             
  中国银行-南方高增长股票型开放式证券投资基金                2,599,832                       人民币普通股             
  中国建设银行-华夏红利混合型开放式证券投资基金              2,100,000                       人民币普通股             
  中国工商银行-南方隆元产业主题股票型证券投资基金            2,096,554                       人民币普通股             
  上述股东关联关系或一致行动关系的说明                        公司未知上述股东之间是否存在关联关系或属于《上市公司收购 
                                                              管理办法》规定的一致行动人。公司未知上述无限售条件股东和 
                                                              前十名股东之间是否存在关联关系或属于《上市公司收购管理办 
                                                              法》规定的一致行动人。                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
前十名有限售条件股东持股数量及限售条件
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序   有限售条件股东名称            持有的有限售  有限售条件股份可上市交易情况   限售条件                             
  号                                 条件股份数量  可上市交易时间   新增可上市交                                       
                                                                    易股份数量                                         
  1.   山东黄金集团有限公司          164,900,000   2012年1月30日                  所持股份自股改方案实施起70个月不上市 
                                                                                  交易或转让                           
  2.   山东黄金集团有限公司          13,874,434    2011年1月25日                  认购的本次非公开发行的股票在发行之日 
                                                                                  起36个月内不得转让                   
  3.   山东黄金集团平度黄金有限公司  4,013,668     2009年1月25日                  认购的本次非公开发行的股票在发行之日 
                                                                                  起36个月内不得转让                   
  4.   中国人寿资产管理有限公司      4,000,000     2009年1月25日                  认购的本次非公开发行的股票在12个月内 
                                                                                  不得转让。                           
  5.   上投摩根基金管理有限公司      4,000,000     2009年1月25日                  认购的本次非公开发行的股票在12个月内 
                                                                                  不得转让。                           
  6.   南方基金管理有限公司          3,880,000     2009年1月25日                  认购的本次非公开发行的股票在12个月内 
                                                                                  不得转让。                           
  7.   北京开元久盛投资有限公司      3,000,000     2009年1月25日                  认购的本次非公开发行的股票在12个月内 
                                                                                  不得转让。                           
  8.   融通基金管理有限公司          3,000,000     2009年1月25日                  认购的本次非公开发行的股票在12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 
    (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
    公司于2008年5月22日召开第三届董事会第三十次会议,审议通过关于董事长时民,董事路东尚辞职的议案,审议通过关于崔仑、陈玉民、候成桥、王昭坤辞职的议案,选举陈玉民先生为公司第三届董事会董事长,审议通过关于补选邓鹏飞先生、武玉江先生为第三届董事会董事的议案,审议通过关于聘任邓鹏飞先生为公司总经理的议案。     公司于2008年5月22日召开第三届监事会第四次会议,审议通过了监事会主席王波、监事镡旭日辞职的议案,选举段连旺先生为公司监事会主席。
    
    五、董事会报告 
    (一)报告期内整体经营情况的讨论与分析
    报告期内,公司大力整合一季度通过增发并入的玲珑金矿、三山岛金矿、沂南金矿、鑫汇金矿和金仓矿业等矿山资源,合理调整布局,不断扩大生产规模,降低运营成本,盈利能力、经营活动产生的现金流量净额同比大幅提高,公司2008年上半年实现营业收入109.28亿元,较上年同期增长237.01%;实现利润总额6.90亿元,较上年同期增长141.51%;公司实现净利润4.95亿元, 较上年同期增长435%,公司2008年上半年实现每股收益1.40元,较上年度增长141.38%。采掘总量、掘进量、出矿量、选矿处理量等指标创历史最好水平,取得了较好的经济效益。
    (二)公司主营业务及其经营状况
    1、主营业务分行业、分产品情况表 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业或分产品             营业收入              营业成本            毛利率(  营业收入比  营业成本比   毛利率比上年  
                                                                       %)       上年同期增  上年同期增   同期增减(%) 
                                                                                减(%)    减(%)                   
  分行业                                                                                                               
  黄金                       10,781,588,502.54     9,785,999,986.59    9.23     242.17      261.87       减少4.95个百  
                                                                                                         分点          
  其中:外购非标准金冶炼     9,219,474,831.11      9,208,034,636.85    0.12     278.30      279.75       减少0.38个百  
                                                                                                         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为0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(%)                
  上海黄金交易所                               10,691,048,448.92               239.29                                  
  其他地区                                     209,077,752.83                  183.55                                  
  合计                                         10,900,126,201.75               283.01                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、报告期公司财务、经营状况和现金流量同比发生重大变动的说明
       报告期内公司合并范围发生变化是指,公司于2008年1月完成增发工作,通过同一控制企业合并方式增加玲珑金矿、三山岛金矿、沂南金矿、鑫汇金矿以及金仓公司,并根据会计准则要求对资产负债表的期初数和利润表的同期数进行了调整。
    1)公司财务状况同比发生变化
    (1)报告期末货币资金55106.13万元,比报告期初32046.20万元增长71.96%,主要系合并范围变化、销量增长及黄金价格增加使销售收入增加所致。
    (2)报告期末交易性金融资产1830.67万元,主要是黄金期货业务所致。
    (3)报告期末预付账款55434.87万元,比报告期初29785.20万元增长86.12%,主要是黄金精炼厂预付外购合质金款增加所致。
    (4)报告期末其他应收款8689.79万元,比报告期初43016.98万元减少79.80%,主要为报告期内加大对经营性往来的回收力度所致。
    (5)报告期末在建工程62074.36万元,比报告期初23094.01万元增长168.79%,主要是增发新并购企业在建工程转入和原有井巷工程、建筑工程增加投资所致。
    (6)报告期末交易性金融负债20589.50万元,主要系公司为降低融资成本,开展黄金租赁业务所致。
    (7)报告期末应付账款13307.01万元,比报告期初8238.85万元增长61.52%,主要系合并范围发生变化、应付工程款、货款增加所致。
    (8)报告期末应交税费10508.55万元,比报告期初4223.17万元增长148.83%,主要为合并范围发生变化和公司盈利大幅增长,企业所得税大幅增长所致。
    (9)报告期末其他应付款39855.28万元,比报告期初13402.72万元增长197.37%,主要是黄金精炼厂不满足收入确定条件的已收款项与合并单位增加所致。
    (10)报告期末实收资本35576.81万元,比报告期初16000.00万元增长122.36%,主要系公司增发和利润分配资本公积转增资本所致。
    (11)报告期末资本公积86824.04万元,比报告期初49532.11万元增长75.29%,主要系公司增发和年初根据会计准则调整年初数所致。
    (12)报告期末未分配利润82409.76万元,比报告期初45647.08万元增长80.54%,主要系2008年实现净利润和进行利润分配所致。
    2)公司经营状况同比变化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    2008年1-6月               2007年1-6月              同比增减                 增减率(%)      
  营业收入                10,927,714,500.71         3,242,583,116.08         7,685,131,384.63         237.01           
  营业成本                9,865,078,744.13          2,786,378,690.22         7,078,700,053.91         254.05           
  管理费用                267,514,898.97            134,122,441.13           133,392,457.84           99.46            
  资产减值损失            56,285,103.79             22,226,990.87            34,058,112.92            153.23           
  利润总额                689,708,367.54            285,585,826.55           404,122,540.99           141.51           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1)营业收入2008年1-6月比上年同期增加768513.14万元,主要原因是黄金销量大幅提高、黄金价格上涨,以及合并范围发生变化所致。
    (2)营业成本2008年1-6月比上年同期增加707870.01万元,主要原因是合并范围变化、公司外购合质金数量同比大幅提高所致。
    (3) 管理费用2008年1-6月比上年同期增加13339.25万元,主要原因是公司合并范围变化所致。
    (4)资产减值损失2008年1-6月比上年同期增加3405.81万元,主要原因是合并范围变化所致。
    (5)利润总额2008年1-6月比上年同期增加40412.25万元,主要是合并范围发生变化、黄金销量大幅提高、黄金价格上涨以及单位直接成本降低所致。
    3)报告期现金流量状况同比发生重大变动的分析:
    (1)经营活动产生的现金流量净额2008年1-6月比上年同期增加39776.86万元,主要是公司黄金销量增加、黄金价格提高以及合并范围变化所致。
    (2)投资活动产生的现金流量净额2008年1-6月比上年同期减少116138.26万元,主要原因为公司收购股权增加投资所致。
    (3)筹资活动产生的现金流量净额2008年1-6月比上年同期增加114407.83万元,主要为公司增发收到募集资金款所致。
    (三)公司投资情况
    1、募集资金总体使用情况
    公司于2008年通过增发募集资金981,284,629.30元,其中本年度已使用981,284,629.30元。
    公司于2008年1月份完成非公开定向增发股票,共募集资金1,983,877,893.20元,其中山东黄金集团有限公司和山东黄金集团平度黄金有限公司以净资产和股权出资认购价值992,163,693.20元,中国人寿资产管理有限公司、上投摩根基金管理有限公司、南方基金管理有限公司、北京开元久盛投资有限公司、融通基金管理公司等五家机构以现金认购991,714,200元
    公司实际收到以现金认购的募集资金人民币981,284,629.30元(已扣除主承销费及保荐费10,429,570.70元),本年度公司收购山东黄金集团金仓矿业有限公司98%股权支出资金965,837,319.30元,剩余15,447,310元用于补充流动资金。
    公司募集资金时承诺的资金用途与实际投资项目支出一致。
    2、非募集资金项目情况
    报告期内,公司完成固定资产投资30251.48万元,占2008年投资计划的47.25%。
    
    六、重要事项 
    (一)公司治理的情况
    报告期内,公司根据中国证监会及上海证券交易所的要求,制定了《定期报告编制细则》,《独立董事年报工作制度》和《防范控股股东及关联方占用上市公司资金制度》,修订了《内部审计制度》;并根据中国证监会和山东监管局关于开展公司治理专项活动的相关要求,对2007年度《关于公司治理专项活动的整改报告》的落实情况及整改效果进行了审慎评估,公司限期整改问题已整改完成,公司已就该事项形成《关于公司治理整改报告中所列事项整改情况的说明》提交第三届董事会第三十三次会议审议通过后在上海证券交易所网站予以披露。     目前公司已建立了较为完善的公司治理制度体系,基本上达到监管部门有关上市公司治理的规范性文件要求,今后公司将根据有关监管部门新的法律法规和规范性文件要求,对公司相关治理制度予以进一步完善,不断提升公司规范运作水平。
    (二)报告期实施的利润分配方案执行情况
    经公司2007年度股东大会批准,公司2007年度利润分配方案为:
    公司2007年度母公司实现净利润170,029,722.08元,依据《公司法》和《公司章程》的规定,提取10%法定盈余公积17,002,972.21元,加上根据新会计准则调整后的年初未分配利润156,084,869.04元,扣除本年度支付2006年现金股利76,800,000元,当年可供股东分配的利润为232,311,618.91元。     公司以增发完成后的总股本177,884,051股为基数,向全体股东每10股派现金红利7.20元(含税),合计分配现金红利128,076,516.72元,剩余未分配利润结转以后年度分配。拟以增发完成后的总股本177,884,051股为基数,以资本公积金转增股本,向全体股东实施10股转增10股的分配预案。     该分配方案实施公告刊登于2008年5月15日的《中国证券报》、《上海证券报》。
    (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)资产交易事项
    本报告期公司无收购及出售资产、吸收合并事项。
    (五)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
    (1)、购买商品、接受劳务以及其他流出的重大关联交易
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称   关联交易  关联交易定   关联交易   关联交易金额   占同类交易金额的  关联交易结  市场价   关联交易对公司  
               内容      价原则       价格                      比例(%)           算方式      格       利润的影响      
  山东黄金电   购买电力  市场价格     市场价格   4,782.81       100                                                    
  力公司                                                                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(六)托管情况
    本报告期公司无托管事项。
    (七)承包情况
    本报告期公司无承包事项。
    (八)租赁情况
    本报告期公司无租赁事项。
    (九)担保情况
    本报告期公司无担保事项。
    (十)委托理财情况
    本报告期公司无委托理财事项。
    (十一)承诺事项履行情况
    1、公司或持股5%以上股东在报告期内或持续到报告期内的承诺事项
    股改承诺及履行情况:
    1、大股东山东黄金集团有限公司所持股份自股改方案实施起70个月不上市交易或转让。
    2、大股东山东黄金集团有限公司从2005年至2007年度,将在山东黄金股东大会上提议并赞同公司以现金分红方式进行分配,且现金分红比例将不低于当年实现可分配利润(不计年初未分配利润)的60%。
    报告期内未发生违反相关承诺的事项
    发行时所作承诺及履行情况:
    非公开发行的股份,在发行完毕后,控股股东山东黄金集团认购的股份在发行之日起三十六个月内不得转让
    报告期内未发生违反相关承诺的事项
    (十二)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
    报告期内公司及其董事、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。
    (十三)其他重大事项及其影响和解决方案的分析说明
    报告期内公司无其他重大事项。
    (十四)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       
  公司第三届董事会第二十二次临时会议决议公告              中国证券报、上海证券报    2008年1月3日      www.sse.com.cn   
  公司股票交易异常波动公告                                中国证券报、上海证券报    2008年1月7日      www.sse.com.cn   
  公司第三届董事会第二十四次临时会议决议公告              中国证券报、上海证券报    2008年1月16日     www.sse.com.cn   
  公司公布非公开发行股票发行结果暨股份变动公告            中国证券报、上海证券报    2008年1月28日     www.sse.com.cn   
  公司2007年度业绩预增公告                                中国证券报、上海证券报    2008年1月30日     www.sse.com.cn   
  公司第三届董事会第二十五次临时会议决议公告              中国证券报、上海证券报    2008年2月20日     www.sse.com.cn   
  公司第三届董事会第二十六次临时会议决议公告              中国证券报、上海证券报    2008年2月27日     www.sse.com.cn   
  公司第三届董事会第二十八次会议决议公告                  中国证券报、上海证券报    2008年3月31日     www.sse.com.cn   
  公司第三届监事会第三次会议决议公告                      中国证券报、上海证券报    2008年3月31日     www.sse.com.cn   
  公司2007年度报告及摘要                                  中国证券报、上海证券报    2008年3月31日     www.sse.com.cn   
  公司2008年一季度业绩预增公告。                          中国证券报、上海证券报    2008年4月11日     www.sse.com.cn   
  公司2007年度股东大会决议公告                            中国证券报、上海证券报    2008年4月21日     www.sse.com.cn   
  公司第三届董事会第二十九次临时会议决议公告              中国证券报、上海证券报    2008年4月24日     www.sse.com.cn   
  公司2008年一季度报告                                    中国证券报、上海证券报    2008年4月24日     www.sse.com.cn   
  公司2007年度利润分配及资本公积金转增股本实施公告        中国证券报、上海证券报    2008年5月15日     www.sse.com.cn   
  公司第三届董事会第三十次会议决议公告                    中国证券报、上海证券报    2008年5月23日     www.sse.com.cn   
  公司第三届监事会第四次会议决议公告                      中国证券报、上海证券报    2008年5月23日     www.sse.com.cn   
  公司2008年度第一次临时股东大会决议公告                  中国证券报、上海证券报    2008年6月11日     www.sse.com.cn   
  公司第三届董事会第三十一次会议决议公告                  中国证券报、上海证券报    2008年6月11日     www.sse.com.cn   
  公司2008年上半年业绩预增公告                            中国证券报、上海证券报    2008年7月15日     www.sse.com.cn   
  公司第三届董事会第三十三次会议决议公告                  中国证券报、上海证券报    2008年7月22日     www.sse.com.cn   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    七、财务会计报告(未经审计) 
    (一)财务报表
     合并资产负债表
    编制单位:山东黄金矿业股份有限公司
    单位:元 币种:人民币 
    报告截止日:2008年06月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                          附注              期末余额                  年初余额                   
  流动资产:                                                                                                           
  货币资金                                                        551,061,267.88            320,461,992.54             
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                                  18,306,703.30                                       
  应收票据                                                        22,710,000.00             3,710,000.00               
  应收账款                                                        42,803,986.45             19,457,007.31              
  预付款项                                                        554,348,679.55            297,852,016.02             
  应收保费                                                                                                             
  应收分保账款                                                                                                         
  应收分保合同准备金                                                                                                   
  应收利息                                                                                                             
  应收股利                                                                                                             
  其他应收款                                                      86,897,939.61             430,169,809.98             
  买入返售金融资产                                                                                                     
  存货                                                            261,898,369.77            118,685,442.93             
  一年内到期的非流动资产                                                                                              
  其他流动资产                                                    133,000.00                                          
  流动资产合计                                                    1,538,159,946.56          1,190,336,268.78           
  非流动资产:                                                                                                         
  发放贷款及垫款                                                                                                       
  可供出售金融资产                                                82,789,994.10             84,070,311.25              
  持有至到期投资                                                                                                      
  长期应收款                                                                                                          
  长期股权投资                                                    13,548,562.13             14,399,255.55              
  投资性房地产                                                                                                        
  固定资产                                                        1,791,550,661.47          1,145,510,551.38           
  在建工程                                                        620,743,574.44            230,940,108.98             
  工程物资                                                        11,009,364.49             3,309,270.43               
  固定资产清理                                                    440,123.40                342,822.76                 
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                                        187,837,915.57            165,087,008.01             
  开发支出                                                                                                            
  商誉                                                                                                                
  长期待摊费用                                                    3,328,335.25              2,022,830.88               
  递延所得税资产                                                  55,841,069.72             15,017,215.32              
  其他非流动资产                                                                                                     
  非流动资产合计                                                  2,767,089,600.57          1,660,699,374.56           
  资产总计                                                        4,305,249,547.13          2,851,035,643.34           
  流动负债:                                                                                                           
  短期借款                                                        927,700,000.00            1,040,000,000.00           
  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                                                  205,895,000.00                                       
  应付票据                                                        3,800,000.00                                         
  应付账款                                                        133,070,072.52            82,388,524.07              
  预收款项                                                        12,404,596.18             6,081,142.28               
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                                                    38,313,154.01             16,699,357.02              
  应交税费                                                        105,085,477.93            42,231,655.72              
  应付利息                                                                                                           
  应付股利                                                        31,008,974.85             27,567,348.64              
  其他应付款                                                      398,552,849.04            134,027,185.93             
  应付分保账款                                                                                                         
  保险合同准备金                                                                                                       
  代理买卖证券款                                                                                                       
  代理承销证券款                                                                                                       
  一年内到期的非流动负债                                                                                               
  其他流动负债                                                                                                         
  流动负债合计                                                    1,855,830,124.53          1,348,995,213.66           
  非流动负债:                                                                                                         
  长期借款                                                        5,698,260.28              3,000,000.00               
  应付债券                                                                                                           
  长期应付款                                                      95,853,595.20             88,965,874.74              
  专项应付款                                                                                                         
  预计负债                                                                                                           
  递延所得税负债                                                  18,471,476.62             18,843,803.11              
  其他非流动负债                                                  22,807,098.37             15,170,862.85              
  非流动负债合计                                                  142,830,430.47            125,980,540.70             
  负债合计                                                        1,998,660,555.00          1,474,975,754.36           
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                              355,768,102.00            160,000,000.00             
  资本公积                                                        868,240,389.60            495,321,058.38             
  减:库存股                                                      680,000.00                340,000.00                 
  盈余公积                                                        80,273,628.30             80,273,628.30              
  一般风险准备                                                                                                         
  未分配利润                                                      824,097,582.94            456,470,819.81             
  外币报表折算差额                                                                                                   
  归属于母公司所有者权益合计                                      2,127,699,702.84          1,191,725,506.49           
  少数股东权益                                                    178,889,289.29            184,334,382.49             
  所有者权益合计                                                  2,306,588,992.13          1,376,059,888.98           
  负债和所有者总计                                                4,305,249,547.13          2,851,035,643.34           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 陈玉民 主管会计工作负责人:孙秀恩 会计机构负责人:汪晓玲
     母公司资产负债表
    编制单位:山东黄金矿业股份有限公司
    单位:元 币种:人民币
    报告截止日:2008年06月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                         附注              期末余额                   年初余额                   
  流动资产:                                                                                                           
  货币资金                                                       500,367,876.18             296,279,496.46             
  交易性金融资产                                                 18,306,703.30                                        
  应收票据                                                       7,000,000.00               610,000.00                 
  应收账款                                                       10,404,077.84              12,522,138.44              
  预付款项                                                       525,739,158.09             255,620,246.80             
  应收利息                                                                                                           
  应收股利                                                       75,888,000.00              51,907,800.00              
  其他应收款                                                     95,188,157.43              44,091,993.91              
  存货                                                           173,579,247.84             41,493,821.05              
  一年内到期的非流动资产                                                                                             
  其他流动资产                                                   133,000.00                                           
  流动资产合计                                                   1,406,606,220.68           702,525,496.66             
  非流动资产:                                                                                                         
  可供出售金融资产                                               18,425.00                                            
  持有至到期投资                                                                                                     
  长期应收款                                                                                                         
  长期股权投资                                                   489,126,571.11             115,449,255.55             
  投资性房地产                                                                                                       
  固定资产                                                       1,171,945,841.04           500,261,131.49             
  在建工程                                                       419,418,730.36             74,057,658.06              
  工程物资                                                       10,946,364.49              3,246,270.43               
  固定资产清理                                                   440,123.40                 342,822.76                 
  生产性生物资产                                                                                                     
  油气资产                                                                                                           
  无形资产                                                       110,140,937.54             84,488,402.57              
  开发支出                                                                                                           
  商誉                                                                                                               
  长期待摊费用                                                   1,012,226.41                                         
  递延所得税资产                                                 51,591,891.04              10,679,996.09              
  其他非流动资产                                                                                                     
  非流动资产合计                                                 2,254,641,110.39           788,525,536.95             
  资产总计                                                       3,661,247,331.07           1,491,051,033.61           
  流动负债:                                                                                                           
  短期借款                                                       737,700,000.00             490,000,000.00             
  交易性金融负债                                                 205,895,000.00                                       
  应付票据                                                       3,800,000.00                                         
  应付账款                                                       102,379,057.84             51,263,253.26              
  预收款项                                                       10,470,715.98              217,760.62                 
  应付职工薪酬                                                   31,492,455.67              11,302,211.11              
  应交税费                                                       92,179,312.52              31,655,067.07              
  应付利息                                                                                                           
  应付股利                                                       168,300.00                 168,300.00                 
  其他应付款                                                     442,052,260.69             84,574,904.51              
  一年内到期的非流动负债                                                                                             
  其他流动负债                                                                                                       
  流动负债合计                                                   1,626,137,102.70           669,181,496.57             
  非流动负债:                                                                                                         
  长期借款                                                       2,698,260.28                                         
  应付债券                                                                                                           
  长期应付款                                                     93,635,132.66              86,747,412.20              
  专项应付款                                                                                                         
  预计负债                                                                                                           
  递延所得税负债                                                                                                     
  其他非流动负债                                                 8,910,000.00               2,060,000.00               
  非流动负债合计                                                 105,243,392.94             88,807,412.20              
  负债合计                                                       1,731,380,495.64           757,988,908.77             
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                             355,768,102.00             160,000,000.00             
  资本公积                                                       1,007,517,738.08           260,476,877.63             
  减:库存股                                                                                                          
  盈余公积                                                       80,273,628.30              80,273,628.30              
  未分配利润                                                     486,307,367.05             232,311,618.91             
  所有者权益(或股东权益)合计                                   1,929,866,835.43           733,062,124.84             
  负债和所有者(或股东权益)合计                                 3,661,247,331.07           1,491,051,033.61           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 陈玉民 主管会计工作负责人:孙秀恩 会计机构负责人:汪晓玲
     合并利润表
    编制单位:山东黄金矿业股份有限公司
    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                                                     10,927,714,500.71         3,242,583,116.08        
  其中:营业收入                                                     10,927,714,500.71         3,242,583,116.08        
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                                                     10,238,566,814.64         2,971,269,048.55        
  其中:营业成本                                                     9,865,078,744.13          2,786,378,690.22        
  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                                                     932,536.53                108,112.25              
  销售费用                                                           13,258,418.21             5,669,684.57            
  管理费用                                                           267,514,898.97            134,122,441.13          
  财务费用                                                           35,497,113.01             22,763,129.51           
  资产减值损失                                                       56,285,103.79             22,226,990.87           
  加:公允价值变动收益(损失以“-”号填列)                         133,417.06                0                       
  投资收益(损失以“-”号填列)                                     8,451,260.17              16,235,646.94           
  其中:对联营企业和合营企业的投资收益                                                                                
  汇兑收益(损失以“-”号填列)                                                                                        
  三、营业利润(亏损以“-”号填列)                                 697,732,363.30            287,549,714.47          
  加:营业外收入                                                     1,062,364.55              1,122,551.78            
  减:营业外支出                                                     9,086,360.31              3,086,439.70            
  其中:非流动资产处置净损失                                                                                          
  四、利润总额(亏损总额以“-”号填列)                             689,708,367.54            285,585,826.55          
  减:所得税费用                                                     172,936,061.82            96,457,547.90           
  五、净利润(净亏损以“-”号填列)                                 516,772,305.72            189,128,278.65          
  归属于母公司所有者的净利润                                         495,458,479.85            92,609,238.08           
  少数股东损益                                                       21,313,825.87             25,767,692.46           
  六、每股收益:                                                                                                       
  (一)基本每股收益(元/股)                                        1.40                      0.58                    
  (二)稀释每股收益(元/股)                                        1.40                      0.58                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:0元。
    法定代表人: 陈玉民 主管会计工作负责人:孙秀恩 会计机构负责人:汪晓玲
    
     母公司利润表
    编制单位:山东黄金矿业股份有限公司
    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                                                       10,794,884,941.26         2,857,283,946.00        
  减:营业成本                                                       10,023,237,534.16         2,642,242,406.24        
  营业税金及附加                                                     776,540.29                5,413.21                
  销售费用                                                           10,657,005.02             3,331,890.06            
  管理费用                                                           198,924,598.45            76,097,445.98           
  财务费用                                                           25,286,728.91             7,388,064.53            
  资产减值损失                                                       56,640,601.66             22,580,956.85           
  加:公允价值变动收益(损失以“-”号填列)                         133,417.06                0                       
  投资收益(损失以“-”号填列)                                     29,908,386.03             -928,644.81             
  其中:对联营企业和合营企业的投资收益                                                                               
  二、营业利润(亏损以“-”号填列)                                 509,403,735.86            104,709,124.32          
  加:营业外收入                                                     84,910.04                 343,136.60              
  减:营业外支出                                                     7,898,797.14              1,832,193.47            
  其中:非流动资产处置净损失                                                                                         
  三、利润总额(亏损总额以“-”号填列)                             501,589,848.76            103,220,067.45          
  减:所得税费用                                                     119,517,583.90            36,643,548.88           
  四、净利润(净亏损以“-”号填列)                                 382,072,264.86            66,576,518.57           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 陈玉民 主管会计工作负责人:孙秀恩 会计机构负责人:汪晓玲
     合并现金流量表
    编制单位:山东黄金矿业股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                          附注   本期金额                 上期金额               
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                                         10,839,688,700.69        2,372,258,644.09       
  客户存款和同业存放款项净增加额                                                                                       
  向中央银行借款净增加额                                                                                               
  向其他金融机构拆入资金净增加额                                                                                       
  收到原保险合同保费取得的现金                                                                                         
  收到再保险业务现金净额                                                                                               
  保户储金及投资款净增加额                                                                                             
  处置交易性金融资产净增加额                                                                                           
  收取利息、手续费及佣金的现金                                                                                         
  拆入资金净增加额                                                                                                     
  回购业务资金净增加额                                                                                                 
  收到的税费返还                                                                                17,933.11              
  收到其他与经营活动有关的现金                                         150,067,297.70           53,129,403.77          
  经营活动现金流入小计                                                 10,989,755,998.39        2,425,405,980.97       
  购买商品、接受劳务支付的现金                                         9,835,446,997.34         1,847,796,471.60       
  客户贷款及垫款净增加额                                                                                               
  存放中央银行和同业款项净增加额                                                                                       
  支付原保险合同赔付款项的现金                                                                                         
  支付利息、手续费及佣金的现金                                                                                         
  支付保单红利的现金                                                                                                   
  支付给职工以及为职工支付的现金                                       298,535,200.64           151,843,267.55         
  支付的各项税费                                                       190,156,504.55           103,205,263.64         
  支付其他与经营活动有关的现金                                         228,289,660.10           283,001,949.58         
  经营活动现金流出小计                                                 10,552,428,362.63        2,385,846,952.37       
  经营活动产生的现金流量净额                                           437,327,635.76           39,559,028.60          
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                   1,949,776.86             2,507,183.78           
  取得投资收益收到的现金                                               11,803,591.82            17,166,991.75          
  处置固定资产、无形资产和其他长期资产收回的现金净额                   566,293.06               13,020.00              
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                                 14,319,661.74            19,687,195.53          
  购建固定资产、无形资产和其他长期资产支付的现金                       266,508,588.71           90,256,982.30          
  投资支付的现金                                                       11,481,303.90                                   
  质押贷款净增加额                                                                                                     
  取得子公司及其他营业单位支付的现金净额                               965,837,319.06                                  
  支付其他与投资活动有关的现金                                         2,451,170.00             6,354.00               
  投资活动现金流出小计                                                 1,246,278,381.67         90,263,336.30          
  投资活动产生的现金流量净额                                           -1,231,958,719.93        -70,576,140.77         
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                   990,303,314.76                                  
  其中:子公司吸收少数股东投资收到的现金                                                                               
  取得借款收到的现金                                                   390,000,000.00           710,000,000.00         
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                         341,785,885.48                                  
  筹资活动现金流入小计                                                 1,722,089,200.24         710,000,000.00         
  偿还债务支付的现金                                                   518,000,000.00           724,264,281.54         
  分配股利、利润或偿付利息支付的现金                                   177,471,732.73           104,214,743.82         
  其中:子公司支付给少数股东的股利、利润                                                                               
  支付其他与筹资活动有关的现金                                         1,387,108.00             368,900.00             
  筹资活动现金流出小计                                                 696,858,840.73           828,847,925.36         
  筹资活动产生的现金流量净额                                           1,025,230,359.51         -118,847,925.36        
  四、汇率变动对现金及现金等价物的影响                                                                                 
  五、现金及现金等价物净增加额                                         230,599,275.34           -149,865,037.53        
  加:期初现金及现金等价物余额                                         320,461,992.54           211,040,753.19         
  六、期末现金及现金等价物余额                                         551,061,267.88           61,175,715.66          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 陈玉民 主管会计工作负责人:孙秀恩 会计机构负责人:汪晓玲
     母公司现金流量表
    编制单位:山东黄金矿业股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                          附注   本期金额                 上期金额               
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                                         10,741,986,060.93        2,172,041,402.27       
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                                         156,449,144.26           25,459,811.77          
  经营活动现金流入小计                                                 10,898,435,205.19        2,197,501,214.04       
  购买商品、接受劳务支付的现金                                         10,222,687,943.45        1,960,871,288.89       
  支付给职工以及为职工支付的现金                                       227,553,208.39           83,061,345.97          
  支付的各项税费                                                       134,439,961.04           46,525,556.32          
  支付其他与经营活动有关的现金                                         171,916,651.18           67,080,812.25          
  经营活动现金流出小计                                                 10,756,597,764.06        2,157,539,003.43       
  经营活动产生的现金流量净额                                           141,837,441.13           39,962,210.61          
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                                                   
  取得投资收益收到的现金                                               9,184,029.45             2,700.00               
  处置固定资产、无形资产和其他长期资产收回的现金净额                   291,500.00                                      
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                                 9,475,529.45             2,700.00               
  购建固定资产、无形资产和其他长期资产支付的现金                       229,497,917.45           55,512,738.29          
  投资支付的现金                                                       11,481,303.90                                   
  取得子公司及其他营业单位支付的现金净额                               965,837,319.06                                  
  支付其他与投资活动有关的现金                                         2,451,170.00             6,354.00               
  投资活动现金流出小计                                                 1,209,267,710.41         55,519,092.29          
  投资活动产生的现金流量净额                                           -1,199,792,180.96        -55,516,392.29         
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                   989,486,788.76                                  
  取得借款收到的现金                                                   368,000,000.00           120,000,000.00         
  收到其他与筹资活动有关的现金                                         341,785,211.61                                  
  筹资活动现金流入小计                                                 1,699,272,000.37         120,000,000.00         
  偿还债务支付的现金                                                   288,000,000.00           165,000,000.00         
  分配股利、利润或偿付利息支付的现金                                   148,018,880.82           82,540,292.92          
  支付其他与筹资活动有关的现金                                         1,210,000.00             368,900.00             
  筹资活动现金流出小计                                                 437,228,880.82           247,909,192.92         
  筹资活动产生的现金流量净额                                           1,262,043,119.55         -127,909,192.92        
  四、汇率变动对现金及现金等价物的影响                                                                                 
  五、现金及现金等价物净增加额                                         204,088,379.72           -143,463,374.60        
  加:期初现金及现金等价物余额                                         296,279,496.46           188,915,588.79         
  六、期末现金及现金等价物余额                                         500,367,876.18           45,452,214.19          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 陈玉民 主管会计工作负责人:孙秀恩 会计机构负责人:汪晓玲
    合并所有者权益变动表
    编制单位:山东黄金矿业股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目    本期金额                                                                                                     
          归属于母公司所有者权益                          少  所                                                       
                                                          数  有                                                       
                                                          股  者                                                       
                                                          东  权                                                       
                                                          权  益                                                       
                                                          益  合                                                       
                                                              计                                                       
          实收资  资本公   减:  盈余公  一  未分配   其                                                               
          本(或   积       库存  积      般  利润     他                                                               
          股本)            股            风                                                                            
                                         险                                                                            
                                         准                                                                            
                                         备                                                                            
  一、上  160,00  495,321  340,  80,273      456,470      184,334,382  1,376,059,888.98                                
  年年末  0,000.  ,058.38  000.  ,628.3      ,819.81      .49                                                          
  余额    00               00    0                                                                                     
  加:会                                                                                                             
  计政策                                                                                                               
  变更                                                                                                                 
  前期差                                                                                                               
  错更正                                                                                                               
  二、本  160,00  495,321  340,  80,273      456,470      184,334,382  1,376,059,888.98                                
  年年初  0,000.  ,058.38  000.  ,628.3      ,819.81      .49                                                          
  余额    00               00    0                                                                                     
  三、本  195,76  372,919  340,            367,626     -5,445,093.  930,529,103.15                                  
  期增减  8,102.  ,331.22  000.              ,763.13      20                                                           
  变动金  00               00                                                                                          
  额(减                                                                                                               
  少以“                                                                                                               
  -”号                                                                                                               
  填列)                                                                                                               
  (一)                                495,458     21,313,825.  516,772,305.72                                  
  净利润                                     ,479.85      87                                                           
  (二)         -443,52                            -426,127.30  -869,647.55                                     
  直接计          0.25                                                                                                 
  入所有                                                                                                               
  者权益                                                                                                               
  的利得                                                                                                               
  和损失                                                                                                               
  1.可          -443,52                            -426,127.30  -869,647.55                                     
  供出售          0.25                                                                                                 
  金融资                                                                                                               
  产公允                                                                                                               
  价值变                                                                                                               
  动净额                                                                                                               
  2.权                                                        -                                               
  益法下                                                                                                               
  被投资                                                                                                               
  单位其                                                                                                               
  他所有                                                                                                               
  者权益                                                                                                               
  变动的                                                                                                               
  影响                                                                                                                 
  3.与                                                        -                                               
  计入所                                                                                                               
  有者权                                                                                                               
  益项目                                                                                                               
  相关的                                                                                                               
  所得税                                                                                                               
  影响                                                                                                                 
  4.其                                                        -                                               
  他                                                                                                                   
  上述(         -443,52                 495,458     20,887,698.  515,902,658.17                                  
  一)和          0.25                       ,479.85      57                                                           
  (二)                                                                                                               
  小计                                                                                                                 
  (三)  17,884  550,906                            -3,057,791.  565,733,161.70                                  
  所有者  ,051.0  ,902.47                                 77                                                           
  投入和  0                                                                                                            
  减少资                                                                                                               
  本                                                                                                                   
  1.所   17,884  924,924                            490,000.00   943,298,962.45                                  
  有者投  ,051.0  ,911.45                                                                                              
  入资本  0                                                                                                            
  2.股                                                        -                                               
  份支付                                                                                                               
  计入所                                                                                                               
  有者权                                                                                                               
  益的金                                                                                                               
  额                                                                                                                   
  3.其          -374,01                            -3,547,791.  -377,565,800.75                                 
  他              8,008.9                                 77                                                           
                  8                                                                                                    
  (四)                                -127,83     -23,275,000  -151,106,716.72                                 
  利润分                                     1,716.7      .00                                                          
  配                                         2                                                                         
  1.提                                                                                                                
  取盈余                                                                                                               
  公积                                                                                                                 
  2.提                                                                                                                
  取一般                                                                                                               
  风险准                                                                                                               
  备                                                                                                                   
  3.对                                 -127,83     -23,275,000  -151,106,716.72                                 
  所有者                                     1,716.7      .00                                                          
  (或股                                     2                                                                         
  东)的                                                                                                               
  分配                                                                                                                 
  4.其                                                                                                       
  他                                                                                                                   
  (五)  177,88  -177,54  340,                                                                                  
  所有者  4,051.  4,051.0  000.                                                                                        
  权益内  00      0        00                                                                                          
  部结转                                                                                                               
  1.资   177,88  -177,54  340,                                                                                  
  本公积  4,051.  4,051.0  000.                                                                                        
  转增资  00      0        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                                                                                                                   
  四、本  355,76  868,240  680,  80,273      824,097      178,889,289  2,306,588,992.13                                
  期期末  8,102.  ,389.60  000.  ,628.3      ,582.94      .29                                                          
  余额    00               00    0                                                                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  上年同期金额                                                                                                     
  目  归属于母公司所有者权益                              少数股   所有者权益合计                                      
      实收资   资本公  减:   盈余公  一  未分配  其他                                                    东权益       
      本(或股  积      库存   积      般  利润                                                                         
      本)              股             风                                                                               
                                      险                                                                               
                                      准                                                                               
                                      备                                                                               
  一  160,000  289,01  595,5  75,164     161,22  -1,317  107,378  790,868,773.09                                      
  、  ,000.00  5,023.  60.00  ,509.8      3,259.  ,150.7  ,690.16                                                      
  上           91             7           93      8                                                                    
  年                                                                                                                   
  年                                                                                                                   
  末                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  加                                 8,878,  1,317,  2,869,5  13,064,976.91                                       
  :                                      232.52  150.78  93.61                                                        
  会                                                                                                                   
  计                                                                                                                   
  政                                                                                                                   
  策                                                                                                                   
  变                                                                                                                   
  更                                                                                                                   
  前                                                                                                          
  期                                                                                                                   
  差                                                                                                                   
  错                                                                                                                   
  更                                                                                                                   
  正                                                                                                                   
  二  160,000  289,01  595,5  75,164     170,10         110,248  803,933,750.00                                      
  、  ,000.00  5,023.  60.00  ,509.8      1,492.          ,283.77                                                      
  本           91             7           45                                                                           
  年                                                                                                                   
  年                                                                                                                   
  初                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  三                                 15,809         4,539,1  20,348,348.04                                       
  、                                      ,238.0          09.96                                                        
  本                                      8                                                                            
  期                                                                                                                   
  增                                                                                                                   
  减                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  (                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  以                                                                                                                   
  “                                                                                                                   
  -                                                                                                                   
  ”                                                                                                                   
  号                                                                                                                   
  填                                                                                                                   
  列                                                                                                                   
  )                                                                                                                   
  (                                 92,609         25,767,  118,376,930.54                                      
  一                                      ,238.0          692.46                                                       
  )                                      8                                                                            
  净                                                                                                                   
  利                                                                                                                   
  润                                                                                                                   
  (                                                                                                          
  二                                                                                                                   
  )                                                                                                                   
  直                                                                                                                   
  接                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  的                                                                                                                   
  利                                                                                                                   
  得                                                                                                                   
  和                                                                                                                   
  损                                                                                                                   
  失                                                                                                                   
  1                                                                                                           
  .                                                                                                                   
  可                                                                                                                   
  供                                                                                                                   
  出                                                                                                                   
  售                                                                                                                   
  金                                                                                                                   
  融                                                                                                                   
  资                                                                                                                   
  产                                                                                                                   
  公                                                                                                                   
  允                                                                                                                   
  价                                                                                                                   
  值                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  净                                                                                                                   
  额                                                                                                                   
  2                                                                                                           
  .                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  法                                                                                                                   
  下                                                                                                                   
  被                                                                                                                   
  投                                                                                                                   
  资                                                                                                                   
  单                                                                                                                   
  位                                                                                                                   
  其                                                                                                                   
  他                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  的                                                                                                                   
  影                                                                                                                   
  响                                                                                                                   
  3                                                                                                           
  .                                                                                                                   
  与                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  项                                                                                                                   
  目                                                                                                                   
  相                                                                                                                   
  关                                                                                                                   
  的                                                                                                                   
  所                                                                                                                   
  得                                                                                                                   
  税                                                                                                                   
  影                                                                                                                   
  响                                                                                                                   
  4                                                                                                           
  .                                                                                                                   
  其                                                                                                                   
  他                                                                                                                   
  上                                 92,609         25,767,  118,376,930.54                                      
  述                                      ,238.0          692.46                                                       
  (                                      8                                                                            
  一                                                                                                                   
  )                                                                                                                   
  和                                                                                                                   
  (                                                                                                                   
  二                                                                                                                   
  )                                                                                                                   
  小                                                                                                                   
  计                                                                                                                   
  (                                                                                                          
  三                                                                                                                   
  )                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  投                                                                                                                   
  入                                                                                                                   
  和                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  1                                                                                                           
  .                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  投                                                                                                                   
  入                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  2                                                                                                           
  .                                                                                                                   
  股                                                                                                                   
  份                                                                                                                   
  支                                                                                                                   
  付                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  的                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  3                                                                                                           
  .                                                                                                                   
  其                                                                                                                   
  他                                                                                                                   
  (                                 -76,80         -21,228  -98,028,582.50                                      
  四                                      0,000.          ,582.50                                                      
  )                                      00                                                                           
  利                                                                                                                   
  润                                                                                                                   
  分                                                                                                                   
  配                                                                                                                   
  1                                                                                                           
  .                                                                                                                   
  提                                                                                                                   
  取                                                                                                                   
  盈                                                                                                                   
  余                                                                                                                   
  公                                                                                                                   
  积                                                                                                                   
  2                                                                                                           
  .                                                                                                                   
  提                                                                                                                   
  取                                                                                                                   
  一                                                                                                                   
  般                                                                                                                   
  风                                                                                                                   
  险                                                                                                                   
  准                                                                                                                   
  备                                                                                                                   
  3                                  -76,80                                                                    
  .                                      0,000.                                                                       
  对                                      00                                                                           
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  (                                                                                                                   
  或                                                                                                                   
  股                                                                                                                   
  东                                                                                                                   
  )                                                                                                                   
  的                                                                                                                   
  分                                                                                                                   
  配                                                                                                                   
  4                                                -21,228                                                     
  .                                                      ,582.50                                                      
  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                                                                                                                   
  四  160,000  289,01  595,5  75,164     185,91         114,787  824,282,098.05                                      
  、  ,000.00  5,023.  60.00  ,509.8      0,730.          ,393.73                                                      
  本           91             7           54                                                                           
  期                                                                                                                   
  期                                                                                                                   
  末                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 陈玉民 主管会计工作负责人:孙秀恩 会计机构负责人:汪晓玲
     母公司所有者权益变动表
    编制单位:山东黄金矿业股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              本期金额                                                                                           
                    实收资本(或股本)  资本公积            减:   盈余公积        未分配利润         所有者权益合计     
                                                          库存                                                         
                                                          股                                                           
  一、上年年末余额  160,000,000.00    260,476,877.63             80,273,628.30   232,311,618.91     733,062,124.84     
  加:会计政策变更                                                                                                     
  前期差错更正                                                                                                         
  二、本年年初余额  160,000,000.00    260,476,877.63             80,273,628.30   232,311,618.91     733,062,124.84     
  三、本期增减变动  195,768,102.00    747,040,860.45                             253,995,748.14     1,196,804,710.59   
  金额(减少以“-                                                                                                     
  ”号填列)                                                                                                           
  (一)净利润                                                                   382,072,264.86     382,072,264.86     
  (二)直接计入所                                                                                                     
  有者权益的利得和                                                                                                     
  损失                                                                                                                 
  1.可供出售金融                                                                                                      
  资产公允价值变动                                                                                                     
  净额                                                                                                                 
  2.权益法下被投                                                                                                      
  资单位其他所有者                                                                                                     
  权益变动的影响                                                                                                       
  3.与计入所有者                                                                                                      
  权益项目相关的所                                                                                                     
  得税影响                                                                                                             
  4.其他                                                                                                              
  上述(一)和(二                                                               382,072,264.86     382,072,264.86     
  )小计                                                                                                               
  (三)所有者投入  17,884,051.00     924,924,911.45                                                942,808,962.45     
  和减少资本                                                                                                           
  1.所有者投入资   17,884,051.00     924,924,911.45                                                942,808,962.45     
  本                                                                                                                   
  2.股份支付计入                                                                                                      
  所有者权益的金额                                                                                                     
  3.其他                                                                                                              
  (四)利润分配                                                                 -128,076,516.72    -128,076,516.72    
  1.提取盈余公积                                                                                                      
  2.对所有者(或                                                                -128,076,516.72    -128,076,516.72    
  股东)的分配                                                                                                         
  3.其他                                                                                                              
  (五)所有者权益  177,884,051.00    -177,884,051.00                                                                  
  内部结转                                                                                                             
  1.资本公积转增   177,884,051.00    -177,884,051.00                                                                  
  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                                                                                                              
  四、本期期末余额  355,768,102.00    1,007,517,738.08          80,273,628.30   486,307,367.05     1,929,866,835.43   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目               上年同期金额                                                                                      
                     实收资本(或股本)   资本公积          减:   盈余公积          未分配利润        所有者权益合计    
                                                          库存                                                         
                                                          股                                                           
  一、上年年末余额   160,000,000.00     289,015,023.91           65,030,913.64     172,422,059.46    686,467,997.01    
  加:会计政策变更                                                                 8,878,232.52      8,878,232.52      
  前期差错更正                                                                                                         
  二、本年年初余额   160,000,000.00     289,015,023.91           65,030,913.64     181,300,291.98    695,346,229.53    
  三、本期增减变动                                                                 -10,223,481.43    -10,223,481.43    
  金额(减少以“-                                                                                                     
  ”号填列)                                                                                                           
  (一)净利润                                                                     66,576,518.57     66,576,518.57     
  (二)直接计入所                                                                                                     
  有者权益的利得和                                                                                                     
  损失                                                                                                                 
  1.可供出售金融资                                                                                                    
  产公允价值变动净                                                                                                     
  额                                                                                                                   
  2.权益法下被投资                                                                                                    
  单位其他所有者权                                                                                                     
  益变动的影响                                                                                                         
  3.与计入所有者权                                                                                                    
  益项目相关的所得                                                                                                     
  税影响                                                                                                               
  4.其他                                                                                                              
  上述(一)和(二                                                                 66,576,518.57     66,576,518.57     
  )小计                                                                                                               
  (三)所有者投入                                                                                                     
  和减少资本                                                                                                           
  1.所有者投入资本                                                                                                    
  2.股份支付计入所                                                                                                    
  有者权益的金额                                                                                                       
  3.其他                                                                                                              
  (四)利润分配                                                                   -76,800,000.00    -76,800,000.00    
  1.提取盈余公积                                                                                                      
  2.对所有者(或股                                                                -76,800,000.00    -76,800,000.00    
  东)的分配                                                                                                           
  3.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                                                                                                              
  四、本期期末余额   160,000,000.00     289,015,023.91           65,030,913.64     171,076,810.55    685,122,748.10    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 陈玉民 主管会计工作负责人:孙秀恩 会计机构负责人:汪晓玲
    财务报表附注
     一、公司基本情况
    山东黄金矿业股份有限公司(以下简称“公司” )是根据山东省经济体制改革委员会鲁体改企字[2000]第3号文《关于同意设立山东黄金矿业股份有限公司的批复》,由山东黄金集团有限公司、山东招金集团公司、山东莱州黄金(集团)有限公司、济南玉泉发展有限公司(原名济南玉泉发展中心)、山东金洲矿业集团有限公司(原乳山市金矿)五家法人单位共同发起设立的。
        山东黄金集团有限公司(以下简称“集团公司”)根据资产重组方案以1999年9月30日的资产及相关负债所产生的净资产投入拟成立的山东黄金矿业股份有限公司,由山东正源会计师事务所有限公司评估。山东省国有资产管理局鲁国资评字[1999]第157号文《关于山东黄金集团有限公司资产评估项目审核意见的通知》确认其资产总额为31,827.11万元,负债总额为17,384.78万元,净资产总额为14,442.33万元。山东招金集团公司、山东莱州黄金(集团)有限公司以货币方式各投入148.89万元,济南玉泉发展有限公司、山东金洲矿业集团有限公司以货币方式分别投入89.334万元和59.556万元,共计446.67万元。根据山东省国有资产管理局鲁国资企字[1999]第60号文,将五家发起人投入股份公司的净资产14,889万元,按67.16%的比例折股本10,000万股。
    经中国证券监督管理委员会证监发行字[2003]89号文批准,公司于2003年8月13日通过上海证券交易所采取“上网定价”方式公开向社会公众发行人民币普通股6,000万股,每股面值为人民币1.00元,每股发行价4.78元。上述新增的注册资本已由山东乾聚有限责任会计师事务所于2003年8月19日进行了审验并出具了验资报告(乾聚验字[2003]15号)。本次发行后注册资本变为16,000万元。其中山东黄金集团有限公司出资9,700万元,占总股本的60.625%;山东招金集团公司出资100万元,占总股本的0.625%;山东莱州黄金(集团)有限公司出资100万元,占总股本的0.625%;济南玉泉发展有限公司出资60万元,占总股本的0.375%;山东金洲矿业集团有限公司出资40万元,占总股本的0.25%;社会公众股股东出资6,000万元,占总股本的37.5%。公司已于2003年9月28日领取新的营业执照,注册号为3700001805943,公司注册地:济南市解放路16号。
    2006年3月,公司完成了股权分置改革。公司非流通股股东集团公司、山东招金集团有限公司、山东莱州黄金(集团)有限公司、济南玉泉发展有限公司、山东金洲矿业集团有限公司按每10股流通股获送2.5股的比例向全体流通股股东送股,送股总数为1,500万股。方案实施后,公司股份总数不变,所有股份均为流通股,原非流通股10,000万股转变为有限售条件的流通股8,500万股,占公司总股本的53.125%,其中,集团公司占总股本的51.531%,山东招金集团有限公司占总股本的0.531%,山东莱州黄金(集团)有限公司占总股本的0.531%,济南玉泉发展有限公司占总股本的0.319%,山东金洲矿业集团有限公司占总股本的0.213%。无限售条件的流通股6,000万股增加到7,500万股,占公司总股本的46.875%。
    2007年11月29日公司经中国证监会发行审核委员会审核通过非公开发行股票议案,并于2007年12月21日获得中国证监会《关于核准山东黄金矿业股份有限公司非公开发行股票的通知》(证监发行字[2007]487号)核准,核准本公司非公开发行不超过7,900万股。经询价,公司非公开发行股票价格确定为110.93元/股,共发行人民币普通股17,884,051股,募集资金总额:1,983,877,893.20元。2008年1月18日,北京天圆全会计师事务所有限公司对募集资金进行了验证,确认截至2008年1月18日,本公司已收到股东以现金及净资产增资的实收资本17,884,051.00元,本次增资后公司实收资本金额合计为人民币177,884,051.00元,其中:山东黄金集团和平度公司以净资产及股权出资992,163,693.20元,中国人寿资产管理有限公司、上投摩根基金管理有限公司、南方基金管理有限公司、北京开元久盛投资有限公司、融通基金管理有限公司以货币资金出资人民币991,714,200.00元,各股东出资合计1,983,877,893.20元,新增注册资本合计17,884,051.00元。本次增发后,公司总股本为177,884,051.00元,其中:集团公司占总股本的50.25%,山东黄金集团平度黄金有限公司占总股本的1.13%,中国人寿资产管理有限公司占总资本的1.12%,上投摩根基金管理有限公司占总股本的1.12%,南方基金管理有限公司占总资本的1.09%,北京开元久盛投资有限公司站总股本的0.84%,融通基金管理有限公司占总资本的0.84%;其余股份均为流通A股,合计占总股本的43.61%。
    2008年1月24日,中国证券登记结算有限公司上海分公司出具了关于公司非公开发行股份的证券变更登记证明。
    2008年5月22日,公司进行利润分配后,公司总股本为355,768,102.00元。
    
    公司的行业性质为黄金行业,公司的经营范围:黄金地质探矿、开采、选冶;贵金属、有色金属制品、黄金珠宝饰品提纯、加工、生产、销售;黄金矿山专用设备及物资、建筑材料的生产、销售等。公司的主要产品是黄金和白银。
    公司注册地:山东省济南市解放路16号
    组织形式:股份有限公司
    总部地址:山东省济南市解放路16号
    母公司名称:山东黄金集团有限公司
    集团最终母公司名称:山东省人民政府国有资产监督管理委员会
    
    二、财务报表的编制基础
    
    公司以持续经营假设为基础,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。
    
    三、公司采用的主要会计政策、会计估计
    
    (一)遵循企业会计准则的声明
    公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。
    
    (二)会计年度
    以公历1月1日至12月31日为一个会计年度。
    
    (三)记账本位币
    以人民币为记账本位币。
    
    (四)本期采用的计量属性
    本公司在对会计要素进行计量时,一般采用历史成本,如所确定的会计要素金额能够取得并可靠计量则对个别会计要素采用重置成本、可变现净值、现值、公允价值计量。
          1. 本期采用的计量属性
          (1)历史成本。在历史成本计量下,资产按照购置时支付的现金或者现金等价物的金额,或者按照购置资产时所付出的对价的公允价值计量。负债按照因承担现时义务而实际收到的款项或者资产的金额,或者承担现时义务的合同金额、或者按照日常活动中为偿还负债预期需要支付的现金或者现金等价物的金额计量。
    本期公司报表项目中除以下采用可变现净值、公允价值、现值计量的项目外,均采用历史成本计量。
          (2)可变现净值。在可变现净值计量下,资产按照其正常对外销售所能收到现金或者现金等价物的金额扣减该资产至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额计量。
    本期公司报表项目中,存货采用可变现净值进行减值测试,如减值测试确认可变现净值小于账面价值的存货,采用可变现净值进行计量。
          (3)公允价值。在公允价值计量下,资产和负债按照在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。
    本期公司报表项目中可供出售的金融资产采用公允价值计量。
    (4)现值。在现值计量下,资产按照预计从其持续使用和最终处置中所产生的未来净现金流入量的折现金额计量。负债按照预计期限内需要偿还的未来净现金流出量的折现金额计量。
    本期公司报表项目中采用现值计量的项目包括:固定资产、无形资产。
    (五)外币业务核算方法
    外币业务采用交易发生日的即期汇率作为折算汇率,折合成人民币记账。外币货币性项目余额按资产负债表日即期汇率折合成人民币金额进行调整,以公允价值计量的外币非货币性项目按公允价值确定日的即期汇率折合成人民币金额进行调整。外币专门借款账户期末折算差额,可直接归属于符合资本化条件的资产的购建或者生产的,按规定予以资本化,计入相关资产成本;其余的外币账户折算差额均计入财务费用。不同货币兑换形成的折算差额,均计入财务费用。
     (六)外币会计报表的折算方法
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。
    (七)现金等价物的确定标准
    将持有的期限短(从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资,确定为现金等价物。
    (八)金融资产和金融负债的核算方法
    1. 金融资产和金融负债的分类
    管理层按照取得或承担金融资产和金融负债的目的、基于风险管理、战略投资需要等所作的指定以及金融资产、金融负债的特征,将金融资产和金融负债划分为:以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债和直接指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债;持有至到期投资;贷款和应收款项;可供出售金融资产;其他金融负债等。上述分类一经确定,不得随意变更。
    2. 金融资产和金融负债的确认和计量
    (1)以公允价值计量且其变动计入当期损益的金融资产(金融负债)
    取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用在发生时计入当期损益。
    持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。
    处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
    (2)持有至到期投资
    取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间按照摊余成本和实际利率(如实际利率与票面利率差别较小的,按票面利率)计算确认利息收入,计入投资收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。
    处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    如果公司于到期日前出售或重分类了较大金额的持有至到期类投资(较大金额是指相对该类投资出售或重分类前的总额而言),则公司将该类投资的剩余部分重分类为可供出售金融资产,且在本会计期间及以后两个完整的会计年度内不再将该金融资产划分为持有至到期投资,但下列情况除外:出售日或重分类日距离该项投资到期日或赎回日较近(如到期前三个月内),市场利率变化对该项投资的公允价值没有显著影响;根据合同约定的定期偿付或提前还款方式收回该投资几乎所有初始本金后,将剩余部分予以出售或重分类;出售或重分类是由于公司无法控制、预期不会重复发生且难以合理预计的独立事项所引起。
     (3)应收款项
    公司对外销售商品或提供劳务形成的应收债权,通常应按从购货方应收的合同或协议价款作为初始确认金额。
    收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
    (4)可供出售金融资产
    取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间将取得的利息或现金股利确认为投资收益。期末将公允价值变动计入资本公积(其他资本公积)。
    处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。   
    (5)其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额。
    通常采用摊余成本进行后续计量。
    3.金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。在判断金融资产转移是否满足会计准则规定的金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:
    (1)所转移金融资产的账面价值;
    (2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分(在此种情况下,所保留的服务资产应当视同未终止确认金融资产的一部分)之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
    (1)终止确认部分的账面价值;
    (2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。
    4.金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债全部直接参考活跃市场中的报价。
    
    (九)存货核算方法
    1.存货的分类
    存货分类为:原材料、在产品、低值易耗品、周转材料、库存商品等。
    2.取得和发出的计价方法
    日常核算取得时按实际成本计价;发出时按加权平均法计价。
    债务重组取得债务人用以抵债的存货,以该存货的公允价值为基础确定其入账价值。
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的存货通常以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入存货的成本。
    以同一控制下的企业吸收合并方式取得的存货按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的存货按公允价值确定其入账价值。
    3.周转材料的摊销方法
    周转材料采用一次摊销法。
    4.存货的盘存制度
    采用永续盘存制。
    (十)投资性房地产的后续计量方法
    投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产,包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。
    公司对现有投资性房地产采用成本模式计量。对按照成本模式计量的投资性房地产采用与本公司固定资产、无形资产相同的折旧或摊销政策;存在减值迹象的,按照《企业会计准则第8 号——资产减值》的规定进行处理。
    (十一)固定资产的计价和折旧方法
    1.固定资产确认条件
    固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用年限超过一年的有形资产。固定资产在同时满足下列条件时予以确认:
    (1)与该固定资产有关的经济利益很可能流入企业;
    (2)该固定资产的成本能够可靠地计量。
    2.固定资产的分类
    固定资产分类为:房屋及建筑物、机器设备、运输设备、电子设备。
    3.固定资产的初始计量
    固定资产通常按照实际成本作为初始计量。
    购买固定资产的价款超过正常信用条件延期支付,实质上具有融资性质的,固定资产的成本以购买价款的现值为基础确定。
    债务重组取得债务人用以抵债的固定资产,以该固定资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的固定资产公允价值之间的差额,计入当期损益;在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的固定资产通常以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入固定资产的成本,不确认损益。
    固定资产的弃置费用按照现值计算确定入账金额。
    以同一控制下的企业吸收合并方式取得的固定资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的固定资产按公允价值确定其入账价值。
    融资租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为入账价值。
    4.固定资产折旧计提方法
    固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用年限和预计净残值率确定折旧率。
    符合资本化条件的固定资产装修费用,在两次装修期间与固定资产尚可使用年限两者中较短的期间内,采用年限平均法单独计提折旧。
    融资租赁方式租入的固定资产,能合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。
    各类固定资产折旧年限和年折旧率如下:
    


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  类别                       使用年限(年)                残值率(%)                    年折旧率(%)                
  房屋建筑物                 10-35                         3                              9.70-2.77                    
  机器设备                   4-18                          3                              5.39-24.25                  
  运输设备                   6                             3                              16.17                        
  电子设备                   4                             3                              24.25                        
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(十二)在建工程核算方法
    1.在建工程类别
    在建工程以立项项目分类核算。
    2.在建工程的初始计量和后续计量
    在建工程按照实际发生的支出确定其工程成本,并单独核算。工程达到预定可使用状态前因进行试运转所发生的净支出,计入工程成本。在建工程项目在达到预定可使用状态前所取得的试运转过程中形成的、能够对外销售的产品,其发生的成本,计入在建工程成本,销售或转为库存商品时,按实际销售收入或按预计售价冲减工程成本。在建工程发生的借款费用,符合借款费用资本化条件的,在所购建的固定资产达到预计可使用状态前,计入在建工程成本。
    3.在建工程结转为固定资产的时点
    在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的入账价值。所建造的在建工程已达到预定可使用状态,但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固定资产,并按本公司固定资产折旧政策计提固定资产的折旧,待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。
    上述"达到预定可使用状态",是指固定资产已达到本公司预定的可使用状态。当存在下列情况之一时,则认为所购建的固定资产已达到预定可使用状态: 
    ①固定资产的实体建造(包括安装)工作已经全部完成或者实质上已经全部完成; 
    ②已经过试生产或试运行,并且其结果表明资产能够正常运行或者能够稳定地生产出合格产品时,或者试运行结果表明能够正常运转或营业时; 
    ③该项建造的固定资产上的支出金额很少或者几乎不再发生; 
    ④所购建的固定资产已经达到设计或合同要求,或与设计或合同要求相符或基本相符,即使有极个别地方与设计或合同要求不相符,也不足以影响其正常使用。
    (十三)无形资产核算方法
    1.无形资产的确认条件
    无形资产,是指公司拥有或者控制的没有实物形态的可辨认非货币性资产。无形资产同时满足下列条件的,才能予以确认:
    (1)与该无形资产有关的经济利益很可能流入企业;
    (2)该无形资产的成本能够可靠地计量。
    2.无形资产的计价方法
    无形资产应当按照成本进行初始计量。
    购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
    债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益;在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的无形资产通常以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。
    3.无形资产使用寿命及摊销
    公司于取得无形资产时分析判断其使用寿命。无形资产的使用寿命为有限的,估计该使用寿命的年限或者构成使用寿命的产量等类似计量单位数量;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产。本公司报告期内的无形资产全部为使用寿命有限的无形资产。
    使用寿命有限的无形资产在使用寿命内采用直线法摊销,使用寿命不确定的无形资产不予摊销。
    4.研究开发费用的会计处理
    企业内部研究开发项目的支出,区分为研究阶段支出与开发阶段支出。
    划分公司内部研究开发项目研究阶段支出和开发阶段支出的具体标准为:    。
    研究阶段支出,于发生时计入当期损益;开发阶段支出,同时满足下列条件时确认为无形资产:
    (1)完成该无形资产以使其能够使用或出售在技术上具有可行性;
    (2)具有完成该无形资产并使用或出售的意图;
    (3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能够证明其有用性;
    (4)有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    (5)归属于该无形资产开发阶段的支出能够可靠地计量。
    归属于该无形资产开发阶段的支出使用寿命有限的,按该无形资产使用寿命的年限采用直线法进行摊销;使用寿命不确定的,不予摊销。
    (十四)长期待摊费用的摊销方法及摊销年限
    长期待摊费用在受益期内平均摊销,其中:
    预付经营租入固定资产的租金,按租赁合同规定的期限平均摊销。
    经营租赁方式租入的固定资产改良支出,按剩余租赁期与租赁资产尚可使用年限两者中较短的期限平均摊销。
    融资租赁方式租入的固定资产的符合资本化条件的装修费用,按两次装修间隔期间、剩余租赁期与固定资产尚可使用年限三者中较短的期限平均摊销。
    (十五)主要资产的减值
    1.存货
    期末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货跌价准备。
    产成品、商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;
    需要经过加工的材料存货,在正常生产经营过程中,以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值;
    为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。
    期末通常按照单个存货项目计提存货跌价准备;
    对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。
    以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。
    2.金融工具
    公司在每个资产负债表日对交易性金融资产以外的金融资产的账面价值进行检查,以判断是否有证据表明金融资产已由于一项或多项事件的发生而出现减值。减值事项是指在该等资产初始确认后发生的、对预期未来现金流量有影响的,且公司能对该影响做出可靠计量的事项。
    (1)应收款项
    期末如果有客观证据表明应收款项发生减值,则将其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。可收回金额是通过对其未来现金流量(不包括尚未发生的信用损失)按原实际利率折现确定,并考虑相关担保物的价值(扣除预计处置费用等)。原实际利率是初始确认该应收款项时计算确定的实际利率。若应收款项属于浮动利率金融资产的,在计算可收回金额时可采用合同规定的当期实际利率作为折现率。
    期末对于单项金额重大的应收款项单独进行减值测试。如有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。
    对于期末单项金额非重大的应收款项,采用与经单独测试后未减值的应收款项(包括单项金额重大和不重大的应收款项)一起按类似信用风险特征划分为若干组合,再按这些应收款项组合在期末余额的一定比例(可以单独进行减值测试)计算确定减值损失,计提坏账准备。该比例反映各项目实际发生的减值损失,即各项组合的账面价值超过其未来现金流量现值的金额。已单项确认减值损失的应收款项,不再包括在具有类似信用风险特征的应收款项组合中进行减值测试。
    公司根据以前年度与之相同或相类似的、具有类似信用风险特征的应收款项组合(即账龄组合)的实际损失率为基础,结合现时情况确定以下应收款项组合坏账准备计提的比例。


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  账龄                                                           计提比例%                                             
  一年以内(含一年)                                             5                                                     
  一年至二年(含二年)                                           10                                                    
  二年至三年(含三年)                                           20                                                    
  三年至四年(含四年)                                           30                                                    
  四年至五年(含五年)                                           40                                                    
  五年以上                                                       50                                                    
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预付账款以预付款项的性质为风险特征,如果为购买货物或设备支付的预付款,在未到约定的交货期之前,或者已经交货但未进行结算的合同,不计提坏账准备;在合同对方未按期交货且超过订立合同时间一年以上时,按照应收账款的风险特征计提坏账准备。为建设工程支付的预付款,在未足额支付全部价款以及预期能够取得建设工程所有权的情况下,不计提坏账准备。
    (2)持有至到期投资
    持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。
    (3)可供出售金融资产
    期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。 
    可供出售金融资产的减值损失一经确认,不再通过损益转回。
    3.长期股权投资
    成本法核算的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其减值损失是根据其账面价值与按类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额进行确定。
    其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。
    长期股权投资减值损失一经确认,不再转回。
    4.固定资产、在建工程、无形资产、商誉等长期非金融资产
    对于固定资产、在建工程、无形资产、采用成本模式计量的投资性房地产等长期非金融资产,公司在每期末判断相关资产是否存在可能发生减值的迹象。
    因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。
    资产存在减值迹象的,估计其可收回金额。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    可收回金额的计量结果表明,资产的可收回金额低于其账面价值的,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。
    资产减值损失确认后,减值资产的折旧或者摊销费用在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值)。
    固定资产、在建工程、无形资产、采用成本模式计量的投资性房地产等长期非金融资产资产减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项资产可能发生减值的,企业以单项资产为基础估计其可收回金额。企业难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。
    资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。同时,在认定资产组时,考虑公司管理层管理生产经营活动的方式和对资产的持续使用或者处置的决策方式等。资产组一经确定,各个会计期间保持一致。
    几项资产的组合生产的产品(或者其他产出)存在活跃市场的,即使部分或者所有这些产品(或者其他产出)均供内部使用,也在符合前款规定的情况下,将这几项资产的组合认定为一个资产组。如果该资产组的现金流入受内部转移价格的影响,按照公司管理层在公平交易中对未来价格的最佳估计数来确定资产组的未来现金流量。
    在合并财务报表中反映的商誉,不包括子公司归属于少数股东权益的商誉。但对相关的资产组进行减值测试时,将归属于少数股东权益的商誉包括在内,调整资产组的账面价值,然后根据调整后的资产组账面价值与其可收回金额进行比较。如上述资产组发生减值的,该损失按比例扣除少数股东权益份额后,来确认归属于母公司的商誉减值损失。
    (十六)长期股权投资的核算    
    1.初始计量
    (1)企业合并形成的长期股权投资
    公司对同一控制下的企业合并采用权益结合法确定合并成本。公司以支付现金、转让非现金资产或承担债务方式以及以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产或承担债务账面价值以及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。合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。
    公司对非同一控制下的企业合并采用购买法确定合并成本。公司以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作为合并成本。采用吸收合并时,合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;采用控股合并时,合并成本大于在合并中取得的各项可辨认资产、负债公允价值份额的,不调整长期股权投资初始成本,在编制合并财务报表时将其差额确认为合并资产负债表中的商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。为进行控股合并发生的各项直接相关费用计入企业合并成本。
    (2)其他方式取得的长期股权投资
    以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。
    以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。
    投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。
    通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。
    2.后续计量
    公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。
    对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。
    对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。如果公司无法取得被投资单位会计政策的详细资料,则公司与被投资单位之间的关系不认定为重大影响、共同控制,对该项权益性投资将重新进行分类并确定其核算方法。
    按权益法核算长期股权投资时,长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额应当计入当期损益,同时调整长期股权投资的成本。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(以被投资单位各项可辨认资产等的公允价值为基础,对其净利润进行调整后确认),确认投资损益并调整长期股权投资的账面价值。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,但合同或协议约定负有承担额外损失义务的除外。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,相应冲减长期股权投资的账面价值。对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,企业按照持股比例计算应享有或承担的部分,调整长期股权投资的账面价值,同时增加或减少资本公积。
    (十七)借款费用资本化 
    1.借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
    符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    借款费用同时满足下列条件时开始资本化: 
    (1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出; 
    (2)借款费用已经发生; 
    (3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。
    当符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3 个月的,借款费用暂停资本化。
    当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。
    当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。
    2.借款费用资本化期间
    按月计算借款费用资本化金额。
    3.借款费用资本化金额的确定方法
    专门借款的利息费用(扣除尚未动用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的投资收益)及其辅助费用在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态前,予以资本化。
    根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。
    (十八)收入确认原则
    1.销售商品
    公司已将商品所有权上的主要风险和报酬转移给购买方;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时,确认营业收入实现。
    2.提供劳务
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。提供劳务交易的完工进度,根据实际情况选用下列方法确定: 
    (1)已完工作的测量。 
    (2)已经提供的劳务占应提供劳务总量的比例。
    (3)已经发生的成本占估计总成本的比例。
    按照从接受劳务方已收或应收的合同或协议价款确定提供劳务收入总额,但已收或应收的合同或协议价款不公允的除外。资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已确认提供劳务收入后的金额,确认当期提供劳务收入。
    在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
    (1)已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本。
    (2)已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。
    3.让渡资产使用权
    与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时,分别下列情况确定让渡资产使用权收入金额:
    (1)利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
    (2)使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。
    (十九)所得税核算方法
    公司在计算确定当期所得税(即当期应交所得税)以及递延所得税的基础上,将两者之和确认为利润表中的所得税费用(或收益),但不包括直接计入所有者权益的交易或事项的所得税影响。
    递延所得税是由于财务报表中资产及负债的账面价值与其计税基础之间的差额所产生的预期应付或可收回税款。递延所得税采用资产负债表债务法进行核算。
    资产负债表日,公司按照暂时性差异与适用所得税税率计算的结果,确认递延所得税负债、递延所得税资产以及相应的递延所得税费用(或收益)。一般情况下,所有应纳税暂时性差异产生的递延所得税负债均予以确认,而递延所得税资产则只能在未来应纳税所得额足以用作抵销暂时性差异的限度内,才予以确认。如果暂时性差异是由商誉,或在某一既不影响应纳税所得额、也不影响会计利润的交易或事项(除了实际合并)中的其他资产和负债的初始确认下产生的,则该递延所得税资产及负债不予确认。
    对合营公司及联营公司投资,以及在合营公司的权益产生的应纳税暂时性差异通常确认为递延所得税负债,但公司能够控制这些暂时性差异的转回,而且暂时性差异在可预见的将来很可能不会转回的情况则属例外。
    公司在每一资产负债表日对递延所得税资产的账面价值进行核查,并且在未来不再很可能有足够纳税所得以转回部分或全部递延所得税资产时,按不能转回的部分扣减递延所得税资产。
    递延所得税是以预期于相关资产实现或相关负债清偿当期所使用的所得税率计算。递延所得税通常计入损益,除非其与直接计入权益的项目有关,在这种情况下,递延所得税作为权益项目处理。
    (二十)股份支付
    公司暂未授予高管人员、公司职工以权益结算或以现金结算的股权激励。
    用于股权激励的权益工具将按照授权日的公允价值计量。
    对于权益结算的涉及职工的股份支付,将按照授予日权益工具的公允价值计入成本费用和资本公积(其他资本公积),不确认其后续公允价值变动;对于现金结算的涉及职工的股份支付,按照每个资产负债表日权益工具的公允价值重新计量,确定成本费用和应付职工薪酬。
    等待期内每个资产负债表日,公司根据最新取得的可行权职工人数变动等后续信息作出最佳估计,修正预计可行权的权益工具数量。在可行权日,最终预计可行权权益工具的数量应当与实际可行权数量一致。
    根据上述权益工具的公允价值和预计可行权的权益工具数量,计算截至当期累计应确认的成本费用金额,再减去前期累计已确认金额,作为当期应确认的成本费用金额。
    (二十一)主要会计政策、会计估计的变更和重大会计差错更正及其影响
    本公司执行财政部2006年2月15日颁布的企业会计准则(以下简称新会计准则)。
    (二十二)合并财务报表的编制方法
    1.合并财务报表按照2006年2月颁布的《企业会计准则第33号—合并财务报表》执行。以控制为基础确定合并财务报表的合并范围,母公司控制的特殊目的主体也纳入合并财务报表的合并范围。合并财务报表以母公司和纳入合并范围的子公司的个别财务报表以及其他资料为依据,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由母公司编制。合并时对内部权益性投资与子公司所有者权益、内部投资收益与子公司利润分配、内部交易事项、内部债权债务进行抵销。
    2.对于子公司持有的公司股份,子公司按照持有股份的公允价值的变动,确认为资本公积,并确认相应的递延所得税负债。期末编制合并报表时,将这些股份按照面值抵销公司的股本,冲销原确认的递延所得税负债,剩余部分冲减资本公积。
    3.母公司与子公司采用的会计政策和会计处理方法无重大差异。
    4、根据会计准则要求,同一控制下的企业合并,在编制合并当期期末的比较报表时,应视同参与合并各方在最终控制方开始实施控制时即以目前的状态存在。因此编制合并资产负债表时,应当调整合并资产负债表的期初数;在编制合并利润表和合并现金流量时,应当调整合并利润表和合并现金流量表的上年同期数。
        本期报表以及比较报表的数据已经根据会计准则的要求进行了调整。
    四、税项
    1、企业所得税
    公司执行25%的企业所得税税率。
    
    2、流转税及附加
    增值税:根据财政部、国家税务总局财税[2002]142号《关于黄金税收政策问题的通知》,公司生产的黄金产品免征增值税。公司通过黄金交易所销售标准黄金未发生实物交割的免征增值税,发生实物交割的实行即征即退的政策,同时免征城市维护建设税和教育费附加。
    公司生产的白银产品及金银首饰适用于17%的增值税率。
     公司生产过程中的副产品硫精矿适用13%的增值税率。
     消费税:按金银首饰零售收入的5%缴纳。
    资源税: 2006年1月1日起,根据财政部、国家税务总局财税[2006]68号《关于调整钼矿石等品目资源税政策的通知》,取消对有色金属矿的资源税减征30%的优惠政策,恢复按全额征收。
    2006年5月1日起,根据财政部、国家税务总局财税[2006]69号《关于调整岩金矿资源税有关政策的通知》的规定执行。 
    城市维护建设税:按应缴流转税的7%计算缴纳。
    教育费附加:按应缴流转税的4%计算缴纳。
    五、企业合并及合并财务报表
        本节所列数据除非特别注明,金额单位为人民币万元。
      (一)通过同一控制下的企业合并取得的子公司


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位全称     业务性质  注册资本  经营范围     本公司期末实际   实质上构成对子  本公司合  本公司合计   合并范围 
                                                      投资额           公司的净投资的  计持股比  享有的表决   内表决权 
                                                                       余额            例        权比例       比例     
  山东黄金鑫意首饰   有限公司  1,000     金银首饰加   1,012.56         1,012.56        90%       90%          90%      
  有限公司                               工、批发                                                                      
  山东黄金集团金仓   有限公司  9,000     金矿采选、   9,000            9,000           100%      100%         100%     
  矿业有限公司                           金冶炼、黄                                                                    
                                         金销售                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2001年,公司根据省财政厅鲁财国股(2001)23号文批准,以1,012.56万元受让了山东黄金集团有限公司持有的山东黄金鑫意首饰有限公司(以下简称“鑫意公司”)90%山东的股权,收购成立日为2001年6月30日。
    2007年,公司根据鲁国资产权函[2007]14号文批准,同意公司定向增发方案,其中通过山东黄金集团有限公司以其持有山东黄金集团金仓矿业有限公司2%股权、及所属玲珑金矿、三山岛金矿、沂南金矿认购公司不低于发行数量50%的股份的方式取得了山东黄金集团有限公司持有的山东黄金集团金仓矿业有限公司2%的股权;以96,583.74万元货币资金取得了山东黄金集团莱州矿业有限公司持有的山东黄金集团金仓矿业有限公司98%的股权,收购成立日为2007年1月14日。
    (二)通过非同一控制下的企业合并取得的子公司


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位全称     业务性质  注册资本  经营范围     本公司期末实际   实质上构成对子  本公司合  本公司合计   合并范围 
                                                      投资额           公司的净投资的  计持股比  享有的表决   内表决权 
                                                                       余额            例        权比例       比例     
  山东金洲矿业集团   有限公司  9,500     矿石、黄金   4,845            4,845           51%       51%          51%      
  有限公司                               、白银、铜                                                                    
                                         采选、冶炼                                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
根据公司与山东省乳山市国鑫资产经营管理有限责任公司(以下简称“国鑫公司”)于2004年11月21日签订的《股权转让协议》,公司2005年收购山东金洲矿业集团有限公司(以下简称“金洲集团”)80%(其中29%由金洲集团高管层及其职工或其他自然人及单位再受让持有)的股权。本次股权转让价格以山东乾聚有限责任会计师事务所评估的截止2003年8月31日的资产价值数据作为确认股权价值依据,收购价格定为7600万元;2004年6月30日山东乾聚有限责任会计师事务所对金洲集团的资产价值亦作了评估确认。实际收购日为2005年4月30日。上述股权转让业经乳山市人民政府批准。
    (三)非企业合并方式取得的子公司


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位全   业务性质   注册资本   经营范围     本公司期末实际   实质上构成对  本公司合计   本公司合计  合并范围内 
  称                                                投资额           子公司的净投  持股比例     享有的表决  表决权比例 
                                                                     资的余额                   权比例                 
  山东金博经贸   有限公司   5,200      金银、铂金   5,200            5,200         100%         100%        100%       
  有限公司                             、珠宝玉器                                                                      
                                       镶嵌饰品等                                                                      
  青岛鑫莱矿业   有限公司   1,000      自有资金对   510              510           51%          51%         51%        
  投资有限公司                         矿业进行投                                                                      
                                       资                                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (1)山东金博经贸有限公司
    山东金博经贸有限公司(以下简称“金博公司”)于2005年11月份由公司与所属子公司鑫意公司共同出资创办,其中公司出资3000万元,占注册资本的57.69%,鑫意公司出资2200万元,占注册资本的42.31%。经2006年12月14日召开的山东黄金矿业股份有限公司第三届董事会第四次会议(临时)决议,公司以现金方式按账面价值2,200万元收购鑫意公司持有金博公司42.31%股权,将金博公司变更为公司的全资子公司。
    (2)青岛鑫莱矿业投资有限公司
    青岛鑫莱矿业投资有限公司(以下简称“鑫莱公司”)于2006年10月11日与青岛宝华矿业投资有限公司共同出资组建,其中公司出资510万元,占注册资本的51%,青岛宝华出资490万元,占注册资本的49%。
    (四)母公司拥有半数以上表决权,但未能对其形成控制的被投资单位及其原因
    山东黄金鑫意首饰有限公司正在清算中,公司实质已失去控制权。
    六、合并财务报表主要项目注释
    (一)货币资金
    项   目               期 末 数              年 初 数    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  现金                                   665,840.08                              725,009.75                            
  银行存款                               254,261,336.82                          237,269,128.64                        
  其他货币资金                           296,134,090.98                          82,467,854.15                         
  合计                                   551,061,267.88                          320,461,992.54                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
说明:1、货币资金期末数比年初数增加230,599,275.34元,增加比例为71.96%,增加原因为:黄金销量增长、价格上升导致销售收入增加所致。
     2.期末其他货币资金主要为黄金精炼厂因销售黄金收回款存在时间差而暂存放于上交所的资金。
    (二)交易性金融资产
         交易性金融资产为18,306,703.30元,主要是黄金期货业务所致。
    (三)应收票据
            种  类                期 末 数             年 初 数


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  银行承兑汇票                             22,710,000.00                         3,710,000.00                          
  合计                                     22,710,000.00                         3,710,000.00                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
     说明:应收票据期末数比年初数增加19,000,000.00元,增加原因为:销售产品
    收到的银行承兑汇票。
    (四)应收账款
    1.应收账款构成


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                期末数                                            年初数                                         
                      账面余额        占总额   坏帐准   坏账准备        账面余额        占总额  坏帐准   坏账准备      
                                      比例%    备计提                                   比例%   备计提                 
                                               比例                                             比例                   
  单项金额重大的应收  25,142,766.63   54.32    5%       1,257,138.33    7,591,545.10    36.94   5.00%    379,577.26    
  账款                                                                                                                 
  单项金额不重大但按  18,951,521.94   40.95    6.81%    1,290,302.12    12,957,429.13   63.06   5.50%    712,389.66    
  信用风险特征组合后                                                                                                   
  该组合的风险较大的                                                                                                   
  应收账款                                                                                                             
  其他不重大应收账款  2,189,078.48    4.73     42.57%   931,940.15                                                     
  合计                46,283,367.05            7.52%    3,479,380.60    20,548,974.23           5.31%    1,091,966.92  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款
    公司经对以往发生坏账损失的应收账款进行分析,确定应收账款的账龄与坏账损失存在较强的相关性,因此以账龄为信用风险特征将单项金额非重大的应收账款和经单独测试后未减值的应收账款划分为一年以内、一至二年、二至三年、三至四年、四至五年、五年以上六个组合,根据各账龄组合应收账款余额的一定比例计算确定坏账准备。


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄组合                     组合金额                      计提比例                     坏账准备                     
  1年以内                      15,697,881.72                 5.00%                        784,894.07                   
  1-2年                        1,453,199.95                  10.00%                       145,320.00                   
  2-3年                        1,800,440.27                  20.00%                       360,088.05                   
  合计                         18,951,521.94                                             1,290,302.12                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.期末应收账款中无持本公司5%以上(含5%)表决权股份的股东单位欠款,详见本附注八(四)。
    (五)预付款项
        1.账龄分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄             期末数                                            年初数                                            
                   金额                        占总额比例%           金额                        占总额比例%           
  1年以内          542,709,079.72              97.90                 288,460,514.64              96.85                 
  1-2年           11,639,599.83               2.10                  9,391,501.38                3.15                  
  合计             554,348,679.55              100.00                297,852,016.02              100.00                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.账龄超过1年的重要预付款项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款人名称                             金额                                    未及时结算的原因                      
  上海中博工贸发展有限公司               7,000,000.00                            预付探矿权款                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.期末预付款项中持本公司5%以上(含5%)表决权股份的股东单位欠款1207万元,详见本附注八(四)。
    4.预付款项期末数比年初数增加256,496,663.53元,增加比例为86.12%,增加原因为:预付外购合质金款增加。
    (六)其他应收款
        1.其他应收款构成


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                  期末数                                          年初数                                         
                        账面余额        占总额  坏账准   坏账准备       账面余额        占总额   坏账准  坏账准备      
                                        比例%   备计提                                  比例%    备计提                
                                                比例%                                            比例%                 
  单项金额重大的其他应  58,296,098.12   33.12   65.22%   38,019,398.12  350,521,539.34  73.67    9.09    31,871,539.34 
  收款                                                                                                                 
  单项金额不重大但按信  72,479,938.13   41.18   10.41%   7,546,535.40   116,023,544.02  24.38    3.88    4,503,734.04  
  用风险特征组合后该组                                                                                                 
  合的风险较大的其他应                                                                                                 
  收款                                                                                                                 
  其他不重大其他应收款  45,233,167.94   25.70   96.27%   43,545,331.06  9,260,736.34    1.95     100.00  9,260,736.34  
  合计                  176,009,204.19  100.00  50.63%   89,111,264.58  475,805,819.70  100.00   9.59    45,636,009.72 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.单项金额重大的其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款人名称                               欠款金额                  计提比例%                理由                     
  莱西市矿业集团公司                       28,050,000.00             41.28%                   按账龄分段计提           
  莱西山后矿区                             14,643,180.02             100.00%                  回收可能性很小           
  山东黄金鑫意首饰有限公司                 10,377,418.10             100.00%                  回收可能性很小           
  莱西矿业联合探矿                         5,225,500.00              24.26%                   按账龄分段计提           
  合计                                     58,296,098.12                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款
    公司经对以往发生坏账损失的其他应收款进行分析,确定其他应收款的账龄与坏账损失存在较强的相关性,因此以账龄为信用风险特征将单项金额非重大的其他应收款和经单独测试后未减值的其他应收款划分为一年以内、一至二年、二至三年、三至四年、四至五年、五年以上六个组合,根据各账龄组合其他应收款余额的一定比例计算确定坏账准备。


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄组合                     组合金额                      计提比例%                    坏账准备                     
  1年以内                      54,707,415.01                 5.00%                        2,709,147.61                 
  1—2年                       4,969,358.61                  10.00%                       496,935.86                   
  2—3年                       2,714,314.78                  20.00%                       544,862.96                   
  3—4年                       4,077,397.65                  30.00%                       1,223,219.30                 
  4—5年                       4,333,563.87                  40.00%                       1,733,425.55                 
  5年以上                      1,677,888.21                  50.00%                       838,944.12                   
  合计                         72,479,938.13                                             7,546,535.40                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4.期末其他应收款中无持本公司5%以上(含5%)表决权股份的股东单位欠款。
    (七)存货及存货跌价准备
    1、存货的账面余额


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  存货种类             年初账面余额            本期增加额              本期减少额               期末账面余额           
  原材料               62,530,685.15           344,387,992.21          267,962,806.99           138,955,870.37         
  在产品               23,776,103.57           410,143,451.76          409,122,272.27           24,797,283.06          
  库存商品             31,893,956.81           576,529,340.73          511,806,126.66           96,617,170.88          
  周转材料             357,973.29              1,676,730.02            512,768.85               1,521,934.46           
  低值易耗品           126,724.11              349,606.78              476,330.89                                      
  委托加工物资                                 2,013,101.24            2,006,990.24             6,111.00               
  合计                 118,685,442.93          1,335,100,222.74        1,191,887,295.90         261,898,369.77         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、存货期末数比年初数增加143,212,926.84元,增加比例为120.67%,增加原因为:增发后合并范围增大,原材料及库存产品增加所致。
    3、存货期末不存在减值迹象,未计提存货跌价准备。
      (八)长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    期末数                                         年初数                                        
                          账面余额               减值准备                账面余额               减值准备               
  长期股权投资            27,248,587.72          13,700,025.59           22,813,881.14          8,414,625.59           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1.按成本法核算的长期股权投资
    (1)成本法核算的其他股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                   投资起止  占被投   年初余额         本期投资增减额  期末账面余额    减值准备        
                                   期        资单位                                                                    
                                             注册资                                                                    
                                             本比例                                                                    
  山东黄金鑫意首饰有限公司         1998.6-   90.00%   2,414,625.59                     2,414,625.59    2,414,625.59    
  上海黄金交易所席位费             2000.4-            1,000,000.00                     1,000,000.00                    
  山东玉龙车辆股份有限公司         1997.7-   8.55%    4,000,000.00                     4,000,000.00                    
  乳山金珠粉末注射制造有限公司               60.00%   6,000,000.00                     6,000,000.00    6,000,000.00    
  云峰山宾馆                                                           1,000,000.00    1,000,000.00    1,000,000.00    
  莱州港                                                               176,400.00      176,400.00      176,400.00      
  鑫宏石材厂                                                           1,109,000.00    1,109,000.00    1,109,000.00    
  大莱龙铁路                                                           3,000,000.00    3,000,000.00    3,000,000.00    
  合计                                                13,414,625.59    5,285,400.00    18,700,025.59   13,700,025.59   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.按权益法核算的长期股权投资
        (1)权益法核算的对合营企业、联营企业股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称    投资   年初余额      本期权益增减额                             期末余额                           
                    起止                 本期合计    其中                           初始投资      累计增减    合计     
                    期                               投资  确认收益     差额  分得                                     
                                                     成本               摊销  利润                                     
  一、联营企业                                                                                                         
  山东数字证书认证         9,399,255.55  -850,693.4        -850,693.42              11,000,000.0  -2,451,437  8,548,56 
  管理有限公司                           2                                          0             .87         2.13     
  合计                     9,399,255.55  -850,693.4        -850,693.42              11,000,000.0  -2,451,437  8,548,56 
                                         2                                          0             .87         2.13     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  3.长期投资减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称          年初数            本期增加         本期减少  期末数            计提原因                      
  山东黄金鑫意首饰有限公  2,414,625.59                                 2,414,625.59      公司正在清算                  
  司                                                                                                                   
  乳山金珠粉末注射制造有  6,000,000.00                                 6,000,000.00      无法收回投资                  
  限公司                                                                                                               
  云峰山宾馆                                1,000,000.00               1,000,000.00      收购企业以前年度投资          
  莱州港                                    176,400.00                 176,400.00        收购企业以前年度投资          
  鑫宏石材厂                                1,109,000.00               1,109,000.00      收购企业以前年度投资          
  大莱龙铁路                                3,000,000.00               3,000,000.00      收购企业以前年度投资          
  合计                    8,414,625.59      5,285,400.00               13,700,025.59                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(十)固定资产原值及累计折旧
    1.固定资产原价


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别            年初原价                  本期增加                 本期减少                 期末原价                 
  房屋建筑物      1,293,937,839.14          1,029,646,428.09         3,256,358.06             2,320,327,909.17         
  机器设备        510,453,805.94            443,538,171.52           11,928,778.11            942,063,199.35           
  运输设备        56,530,076.93             52,103,689.23            916,826.80               107,716,939.36           
  电子设备        47,398,751.82             12,246,628.69            1,587,609.60             58,057,770.91            
  合计            1,908,320,473.83          1,537,534,917.53         17,689,572.57            3,428,165,818.79         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
说明:(1)本期由在建工程转入固定资产原价为102,349,929.33元。
         (2)本期出售固定资产原价为308,000.00元。
    2.累计折旧


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别        年初数               本期增加             本期提取             本期减少           期末数                 
  房屋及建筑  436,535,523.25       477,765,747.85       80,023,753.25        3,141,406.26       991,183,618.09         
  物                                                                                                                   
  机器设备    264,176,853.44       221,791,588.98       35,555,211.95        7,360,151.26       514,163,503.11         
  运输工具    25,061,230.19        25,935,671.99        5,455,077.95         677,984.22         55,773,995.91          
  电子设备    22,113,990.96        1,762,745.21         6,856,792.52         1,479,787.87       29,253,740.82          
  合计        747,887,597.84       727,255,754.03       127,890,835.67       12,659,329.61      1,590,374,857.93       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.固定资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  固定资产类别     年初数                本期增加              本期减少        期末数               计提原因           
  房屋及建筑物     14,922,324.61         9,831,618.08                          24,753,942.69        存在减值迹象       
  机器设备                               20,697,395.38                         20,697,395.38        存在减值迹象       
  运输工具                               204,797.87                            204,797.87           存在减值迹象       
  电子设备                               584,163.45                            584,163.45           存在减值迹象       
  合计             14,922,324.61         31,317,974.78                         46,240,299.39                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4.固定资产净额


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                    年初净额                                                              期末净额               
  房屋及建筑物            842,479,991.28                                                        1,304,390,348.39       
  机器设备                246,276,952.50                                                        407,202,300.86         
  运输工具                31,468,846.74                                                         51,738,145.58          
  电子设备                25,284,760.86                                                         28,219,866.64          
  合计                    1,145,510,551.38                                                      1,791,550,661.47       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.已提足折旧仍继续使用的固定资产


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  类别                    账面原值                         累计折旧                     账面净值                       
  房屋及建筑物            64,403,253.01                    63,823,340.77                579,912.24                     
  机器设备                82,306,226.36                    79,911,557.06                2,394,669.30                   
  运输工具                8,970,274.84                     8,696,677.90                 273,596.94                     
  电子设备                14,117,558.66                    13,928,020.97                189,537.69                     
  合计                    169,797,312.87                   166,359,596.70               3,437,716.17                   
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(十一)在建工程


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  在建工程       预算   期初金额            本期增加           本期转资           其他减少           期末余额          
                 数                                                                                                    
  母公司:             -                                                                         -                 
  招莱四矿井下         54,156.70                                                                 54,156.70         
  水回用工程                                                                                                           
  三山岛金矿扩         75,030.85                                                                 75,030.85         
  建工程                                                                                                               
  焦家氰化厂           48,764.00                                                                 48,764.00         
  焦家采选6000T        66,697.50                                                                 66,697.50         
  /D扩建工程                                                                                                           
  办公楼               -                   19,000,000.00                                          19,000,000.00     
  总部小计             244,649.05          19,000,000.00      -                  -                  19,244,649.05     
  盲竖井深部开         38,274,057.09       11,761,528.60                                          50,035,585.69     
  拓工程                                                                                                               
  深部开拓配套         11,261,771.18       2,588,702.14       1,053,249.09                         12,797,224.23     
  工程                                                                                                                 
  地表及安装工         8,649,886.77        12,479,338.37      8,151,189.43                         12,978,035.71     
  程                                                                                                                   
  新城小计             58,185,715.04       26,829,569.11      9,204,438.52       -                  75,810,845.63     
  -270米以下深         6,745,984.09        1,139,925.98                                           7,885,910.07      
  部开拓                                                                                                               
  尾矿库加高及         746,665.14          9,786,740.00       132,269.42                           10,401,135.72     
  井巷工程                                                                                                             
  其他在建工程         7,515,414.68        20,885,294.67      13,804,148.03                        14,596,561.32     
  焦家小计             15,008,063.91       31,811,960.65      13,936,417.45      -                  32,883,607.11     
  银电解系统改         64,976.16                                                                 64,976.16         
  造                                                                                                                   
  0509警车大修         169,631.00                            169,631.00                           -                 
  交易二级系统         14,650.00           173,508.00                                             188,158.00        
  精炼厂厂区周         51,080.00                                                                 51,080.00         
  边报警系统改                                                                                                         
  造                                                                                                                   
  精炼厂金电解         318,892.90          224,619.00         543,511.90                           -                 
  及整体通风系                                                                                                         
  统改造                                                                                                               
  精炼厂小计           619,230.06          398,127.00         713,142.90         -                  304,214.16        
  技措及零星工                            5,647,176.12       3,940,208.64                         1,706,967.48      
  程                                                                                                                   
  安全专巷工程                            3,319,440.72                                           3,319,440.72      
  东风项目                                18,242,503.46                                          18,242,503.46     
  玲珑选厂扩产                            1,069,021.44                                           1,069,021.44      
  改造                                                                                                                 
  玲珑系统供水                            1,845,430.98                                           1,845,430.98      
  改造                                                                                                                 
  玲珑系统残矿                            544,401.80                                             544,401.80        
  回收工程                                                                                                             
  西山井巷工程                            1,335,507.41                                           1,335,507.41      
  及坑口中断开                                                                                                         
  拓工程                                                                                                               
  西山矿区详查                            786,119.50                                             786,119.50        
  玲珑系统地质                            8,327,663.00                                           8,327,663.00      
  探矿                                                                                                                 
  矿山环境改造                            1,451,937.69                                           1,451,937.69      
  灵山地探及矿                            2,421,371.67                                           2,421,371.67      
  部开拓工程                                                                                                           
  灵山选厂改造                            1,131,392.77                                           1,131,392.77      
  灵山-430西部                            240,525.00                                             240,525.00        
  斜井工程                                                                                                             
  九曲井巷工程                            145,421,353.08                                         145,421,353.08    
  九曲压风机房                            2,765,279.12       1,487,600.00                         1,277,679.12      
  搬迁                                                                                                                 
  九曲零星工程                            574,006.36                                             574,006.36        
  玲珑危机矿山                            1,173,770.05                                           1,173,770.05      
  接替资源勘查                                                                                                         
  项目                                                                                                                 
  玲珑小计             -                   196,296,900.17     5,427,808.64       -                  190,869,091.53    
  三山岛三期工                            57,934,709.32      34,151,725.34                        23,782,983.98     
  程                                                                                                                   
  三山岛其他工                            30,444,979.01                                          30,444,979.01     
  程                                                                                                                   
  三山岛小计                              88,379,688.33      34,151,725.34      -                  54,227,962.99     
  金龙、金场、                            20,149,429.95                                          20,149,429.95     
  铜井矿区深部                                                                                                         
  探矿(开拓)                                                                                                         
  工程、钻探工                                                                                                         
  程                                                                                                                   
  金龙、金场、                            6,332,792.99                                           6,332,792.99      
  铜井矿区通风                                                                                                         
  井工程                                                                                                               
  金龙、金场、                            1,147,510.62                                           1,147,510.62      
  铜井矿区供电                                                                                                         
  系统改造工程                                                                                                         
  金龙、金场选                            5,573,520.00                                           5,573,520.00      
  厂改造工程                                                                                                           
  金场矿区西山                            752,566.02                                             752,566.02        
  坑口恢复工程                                                                                                         
  其他零星工程                            1,324,222.10       7,500.00           -                  1,316,722.10      
  沂南县龙头旺                            806,880.00                                             806,880.00        
  金矿地质环境                                                                                                         
  治理工程                                                                                                             
  沂南小计                                36,086,921.68      7,500.00           -                  36,079,421.68     
  1300吨扩建项                            8,192,627.51                                           8,192,627.51      
  目                                                                                                                   
  主井                                    18,041,489.08      18,041,489.08                        -                 
  1号井                                   2,206,596.28       2,206,596.28                         -                 
  2号井                                   4,283,614.42       4,283,614.42                         -                 
  3号井                                   3,939,150.00       3,939,150.00                         -                 
  2号井地面                               169,322.59         169,322.59                           -                 
  充填砂仓                                11,667.30                                              11,667.30         
  尾矿管                                  52,291.00                                              52,291.00         
  1300吨管路铺                            273,705.50                                             273,705.50        
  设                                                                                                                   
  炸药库监控系                            27,800.00                                              27,800.00         
  统                                                                                                                   
  100KM配电工程                           36,000.00                                              36,000.00         
  其他零星工程                            1,959,789.50       554,942.60         -                  1,404,846.90      
  鑫汇小计                                39,194,053.18      29,195,114.97      -                  9,998,938.21      
  母公司合计           74,057,658.06       437,997,220.12     92,636,147.82      -                  419,418,730.36    
  子公司金博:                                                                                                   
  博物馆大楼           43,725,967.75       3,543,217.82                                           47,269,185.57     
  子公司鑫莱:                                                                                                   
  建筑工程             55,000.00                                                                 55,000.00         
  井巷工程             722,235.25          127,653.00                                             849,888.25        
  小计                 777,235.25          127,653.00         -                  -                  904,888.25        
  子公司金洲                                                                                                     
  建筑工程             19,675,738.15       19,908,400.42      -                  13,084,846.44      26,499,292.13     
  安装工程             125,175.08          452,388.24                                             577,563.32        
  改建工程             3,118,564.87        256,886.43         737,930.80                           2,637,520.50      
  井巷工程             22,377,564.04       3,574,091.49                                           25,951,655.53     
  地质探矿工程         17,851,720.77       2,427,197.43                         773,864.61         19,505,053.59     
  设备购置             400,000.00          1,002,367.00                         213,890.00         1,188,477.00      
  技术改造工程         367,665.00                                                                367,665.00        
  其他工程             48,943.14           112,588.44         89,911.70                            71,619.88         
  小计                 63,965,371.05       27,733,919.45      827,842.50         14,072,601.05      76,798,846.95     
  子公司金仓:                                                                                                   
  建筑工程              4,833,363.43        3,436,791.56       2,194,910.56       704,836.62         5,370,407.81      
  井巷工程              35,504,995.18       21,487,924.03      3,435,691.28                         53,557,227.93     
  安装工程              3,449,872.07        1,471,778.70       2,422,837.88                         2,498,812.89      
  地质探矿              2,702,583.60        5,260,174.45                                           7,962,758.05      
  改造工程             1,903,250.59        5,734,580.95       724,926.91                           6,912,904.63      
  其他零星工程         19,812.00           137,572.38         107,572.38                           49,812.00         
  小计                 48,413,876.87       37,528,822.07      8,885,939.01       704,836.62         76,351,923.31     
  总计                 230,940,108.98      506,930,832.46     102,349,929.33     14,777,437.67      620,743,574.44    
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说明:在建工程期末数比年初数增加389,803,465.46元,增加比例为168.79%,增加原因为:增发新并购企业在建工程转入和原有井巷工程、建筑工程增加投资。 
    (十四)无形资产
    1.无形资产原值


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  项目                年初原值             本期增加                     本期减少    期末原值                 取得方式  
  金博                                                                           -                                 
  金博土地使用权      11,000,000.00                                               11,000,000.00                     
  小计                11,000,000.00                                               11,000,000.00                     
  新城                                                                           -                                 
  新城金矿采矿权      45,283,100.00                                               45,283,100.00                     
  小计                45,283,100.00                                               45,283,100.00                     
  焦家、精炼厂                                                                   -                                 
  采矿权              77,185,400.00                                               77,185,400.00                     
  探矿权              2,470,000.00                                                2,470,000.00                      
  “泰山”商标权      779,602.93                                                  779,602.93                        
  小计                80,435,002.93                                               80,435,002.93                     
  莱州总部                                                                       -                                 
  物流信息管理系统    450,000.00                                                  450,000.00               购买      
  AUTO软件                                367,200.00                              367,200.00               购买     
  小计                450,000.00           367,200.00                              817,200.00                        
  玲珑金矿                                                                                                        
  土地使用权                              3,019,742.73                            3,019,742.73                      
  东山排毛场地                            198,682.39                              198,682.39                        
  玲珑尾矿坝场地                          485,833.29                              485,833.29                        
  土地使用权2                             2,980,607.77                            2,980,607.77                      
  九曲280排毛场地                         137,722.43                              137,722.43                        
  探矿权                                  590,000.00                              590,000.00                        
  小计                                    7,412,588.61                             7,412,588.61                      
  三山岛                                                                                                          
  土地使用权                              13,616,683.20                           13,616,683.20                     
  小计                                    13,616,683.20                           13,616,683.20                     
  沂南                                                                                                            
  土地使用权(高旺)                        2,816,283.50                            2,816,283.50                      
  土地使用权(沂南)                        3,822,232.42                            3,822,232.42                      
  土地使用权(金龙矿                       2,266,563.40                            2,266,563.40                      
  区)                                                                                                                  
  采矿权                                  4,372,700.00                            4,372,700.00                      
  小计                                    13,277,779.32                            13,277,779.32                     
  鑫汇                                                                                                            
  探矿使用权                              480,000.00                              480,000.00                        
  500吨选厂土地使用                       3,341,906.00                            3,341,906.00                      
  权                                                                                                                   
  500吨选厂技术转让                       220,000.00                              220,000.00                        
  费                                                                                                                   
  办公自动化软件                          10,000.80                               10,000.80                         
  数字化生产管路系统                      424,000.00                              424,000.00                        
  小计                                    4,475,906.80                             4,475,906.80                      
  金洲集团                                                                                                        
  土地使用权          3,834,137.50         309,073.50                              4,143,211.00             购买      
  微机软件集成系统    685,727.00                                                  685,727.00               购买      
  采矿权              163,627.00                                                  163,627.00               购买      
  小计                4,683,491.50         309,073.50                               4,992,565.00                      
  金仓                                                                                                            
  仓上矿土地使用权    8,103,687.97                                                8,103,687.97             购买      
  新立矿土地使用权    8,508,957.87                                                8,508,957.87             购买      
  望儿山矿土地使用权  22,874,379.82                                               22,874,379.82            购买      
  望儿山采矿权        24,728,400.00                                               24,728,400.00            购买      
  寺庄山采矿权        11,002,900.00                                               11,002,900.00            购买      
  新立矿区探矿权      6,592,200.00                                                6,592,200.00             购买      
  新立矿探矿成果      1,200,220.00                                                1,200,220.00             购买      
  金康软件            459,990.00                                                  459,990.00               购买      
  矿山防病毒软件      30,000.00                                                   30,000.00                购买      
  公司防病毒软件      3,952.00                                                    3,952.00                 购买      
  物流管理系统        306,600.00                                                  306,600.00               购买      
  仓上档案管理软件    11,000.00                                                   11,000.00                购买      
  公司档案管理软件    5,500.00                                                    5,500.00                 购买      
  计划管理系统        80,000.00                                                   80,000.00                购买      
  矿山信息管理系统    68,000.00                                                   68,000.00                购买      
  公司信息管理系统    50,000.00                                                   50,000.00                购买      
  金蝶财务软件        68,000.00                                                   68,000.00                购买      
  财务报表系统        3,825.00                                                    3,825.00                 购买      
  成本管理系统        210,000.00                                                  210,000.00               购买      
  现金管理系统        5,200.00                                                    5,200.00                 购买      
  金碟财务管理系统    194,151.00                                                  194,151.00               购买      
  成果转让费          100,000.00                                                  100,000.00               购买      
  小计                84,606,963.66                                               84,606,963.66                     
  合计                226,458,558.09       39,459,231.43                -           265,917,789.52                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.累计摊销


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       年初数                     本期摊销                   本期减少    期末数                  
  金博                                                                                      -                       
  金博土地使用权             507,092.26                 117,021.30                            624,113.56              
  小计                       507,092.26                 117,021.30                            624,113.56              
  新城                                                                                      -                       
  新城金矿采矿权             22,405,686.77              1,415,095.50                          23,820,782.27           
  小计                       22,405,686.77              1,415,095.50                          23,820,782.27           
  焦家、精炼厂                                                                              -                       
  采矿权                     17,952,000.00              2,692,800.00                          20,644,800.00           
  探矿权                     960,555.59                 205,833.36                            1,166,388.95            
  “泰山”商标权             338,958.00                 50,843.70                             389,801.70              
  小计                       19,251,513.59              2,949,477.06                          22,200,990.65           
  莱州总部                                                                                  -                       
  物流信息管理系统           22,500.00                  45,000.00                             67,500.00               
  AUTO软件                                             6,120.00                              6,120.00                
  小计                       22,500.00                  51,120.00                             73,620.00               
  玲珑金矿                                                                                                         
  土地使用权                                           27,245.82                             27,245.82               
  东山排毛场地                                         19,868.22                             19,868.22               
  玲珑尾矿坝场地                                       70,000.02                             70,000.02               
  土地使用权2                                          34,860.90                             34,860.90               
  九曲280排毛场地                                      11,804.76                             11,804.76               
  探矿权                                               60,000.00                             60,000.00               
  小计                                                 223,779.72                             223,779.72              
  三山岛                                                                                                           
  土地使用权                                           60,802.74                             60,802.74               
  小计                                                 60,802.74                             60,802.74               
  沂南                                                                                                             
  土地使用权(高旺)                                     30,667.32                             30,667.32               
  土地使用权(沂南)                                     102,381.24                            102,381.24              
  土地使用权(金龙矿区)                                 58,805.82                             58,805.82               
  采矿权                                               430,101.60                            430,101.60              
  小计                                                 621,955.98                             621,955.98              
  鑫汇                                                                                                             
  探矿使用权                                           60,000.00                             60,000.00               
  500吨选厂土地使用权                                  35,988.00                             35,988.00               
  500吨选厂技术转让费                                  16,500.00                             16,500.00               
  办公自动化软件                                       4,999.80                              4,999.80                
  数字化生产管路系统                                   21,199.98                             21,199.98               
  小计                                                 138,687.78                             138,687.78              
  金洲集团                                                                                                         
  土地使用权                 315,766.55                 69,556.25                             385,322.80              
  微机软件集成系统           568,740.28                 22,057.92                             590,798.20              
  采矿权                     133,628.88                 16,362.72                             149,991.60              
  小计                       1,018,135.71               107,976.89                             1,126,112.60            
  金仓                                                                                                             
  仓上矿土地使用权           405,533.60                 202,515.84                            608,049.44              
  新立矿土地使用权           551,965.53                 92,042.04                             644,007.57              
  望儿山矿土地使用权         1,536,502.35               364,287.30                            1,900,789.65            
  望儿山采矿权               8,448,870.00               1,236,420.00                          9,685,290.00            
  寺庄山采矿权               3,759,324.43               550,145.04                            4,309,469.47            
  新立矿区探矿权             2,087,530.00               329,610.00                            2,417,140.00            
  新立矿探矿成果             370,067.26                 60,010.98                             430,078.24              
  金康软件                   390,991.50                 45,999.00                             436,990.50              
  矿山防病毒软件             20,500.00                  3,000.00                              23,500.00               
  公司防病毒软件             856.31                     395.22                                1,251.53                
  物流管理系统               199,290.00                 30,660.00                             229,950.00              
  仓上档案管理软件           1,466.72                   550.02                                2,016.74                
  公司档案管理软件           2,381.66                   549.60                                2,931.26                
  计划管理系统               49,333.58                  8,000.04                              57,333.62               
  矿山信息管理系统           4,533.28                   3,399.96                              7,933.24                
  公司信息管理系统           22,499.91                  4,999.98                              27,499.89               
  金蝶财务软件               60,067.47                  6,800.10                              66,867.57               
  财务报表系统               2,040.00                   382.50                                2,422.50                
  成本管理系统               80,500.00                  21,000.00                             101,500.00              
  现金管理系统               1,560.06                   520.02                                2,080.08                
  金碟财务管理系统           139,141.55                 19,415.10                             158,556.65              
  成果转让费                 31,666.54                  4,999.98                              36,666.52               
  小计                       18,166,621.75              2,985,702.72                          21,152,324.47           
  合计                       61,371,550.08              8,671,619.69                           70,043,169.77           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.无形资产净额


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目               年初数                本期增加               本期减少            期末数                剩余摊销年 
                                                                                                            限         
  金博                                                                             -                               
  金博土地使用权     10,492,907.74                               117,021.30          10,375,886.44         44.33      
  小计               10,492,907.74                               117,021.30          10,375,886.44                   
  新城                                                                             -                               
  新城金矿采矿权     22,877,413.23                               1,415,095.50        21,462,317.73         8.00       
  小计               22,877,413.23         -                      1,415,095.50        21,462,317.73                   
  焦家、精炼厂                                                                     -                               
  采矿权             59,233,400.00                               2,692,800.00        56,540,600.00         10.50      
  探矿权             1,509,444.41                                205,833.36          1,303,611.05          3.17       
  “泰山”商标权     440,644.93                                  50,843.70           389,801.23            3.83       
  小计               61,183,489.34         -                      2,949,477.06        58,234,012.28                   
  莱州总部                                                                         -                               
  物流信息管理系统   427,500.00                                  45,000.00           382,500.00            4.25       
  AUTO软件                                 367,200.00             6,120.00            361,080.00            4.92      
  小计               427,500.00            367,200.00             51,120.00           743,580.00                      
  玲珑金矿                                                                                                        
  土地使用权                              3,019,742.73           27,245.82           2,992,496.91          4.00       
  东山排毛场地                            198,682.39             19,868.22           178,814.17            55.00      
  玲珑尾矿坝场地                          485,833.29             70,000.02           415,833.27            3.00       
  土地使用权2                             2,980,607.77           34,860.90           2,945,746.87          42.00      
  九曲280排毛场地                         137,722.43             11,804.76           125,917.67            5.00       
  探矿权                                  590,000.00             60,000.00           530,000.00            4.00       
  小计                                    7,412,588.61           223,779.72          7,188,808.89                    
  三山岛                                                                                                          
  土地使用权                              13,616,683.20          60,802.74           13,555,880.46         44.25     
  小计                                    13,616,683.20          60,802.74           13,555,880.46                   
  沂南                                                                                                            
  土地使用权(高旺)                        2,816,283.50           30,667.32           2,785,616.18          44.00      
  土地使用权(沂南)                        3,822,232.42           102,381.24          3,719,851.18          17.00      
  土地使用权(金龙矿                       2,266,563.40           58,805.82           2,207,757.58          18.00      
  区)                                                                                                                  
  采矿权                                  4,372,700.00           430,101.60          3,942,598.40          5.00       
  小计                                    13,277,779.32          621,955.98          12,655,823.34                   
  鑫汇                                                                                                            
  探矿使用权                              480,000.00             60,000.00           420,000.00            3.50       
  500吨选厂土地使用                       3,341,906.00           35,988.00           3,305,918.00          45.90      
  权                                                                                                                   
  500吨选厂技术转让                       220,000.00             16,500.00           203,500.00            6.10       
  费                                                                                                                   
  办公自动化软件                          10,000.80              4,999.80            5,001.00              0.60       
  数字化生产管路系                        424,000.00             21,199.98           402,800.02            9.50       
  统                                                                                                                   
  小计                                    4,475,906.80           138,687.78          4,337,219.02                    
  金洲集团                                                                                                        
  土地使用权         3,518,370.95          309,073.50             69,556.25           3,757,888.20          17.50      
  微机软件集成系统   116,986.72                                  22,057.92           94,928.80             1.33       
  采矿权             29,998.12                                   16,362.72           13,635.40             0.42       
  小计               3,665,355.79          309,073.50             107,976.89          3,866,452.40                    
  金仓                                                                                                            
  仓上矿土地使用权   7,698,154.37                                202,515.84          7,495,638.53          6.33       
  新立矿土地使用权   7,956,992.34                                92,042.04           7,864,950.30          44.00      
  望儿山矿土地使用   21,337,877.47                               364,287.30          20,973,590.17         8.42       
  权                                                                                                                   
  望儿山采矿权       16,279,530.00                               1,236,420.00        15,043,110.00         6.08       
  寺庄山采矿权       7,243,575.57                                550,145.04          6,693,430.53          6.08       
  新立矿区探矿权     4,504,670.00                                329,610.00          4,175,060.00          6.33       
  新立矿探矿成果     830,152.74                                  60,010.98           770,141.76            6.42       
  金康软件           68,998.50                                   45,999.00           22,999.50             0.25       
  矿山防病毒软件     9,500.00                                    3,000.00            6,500.00              1.08       
  公司防病毒软件     3,095.69                                    395.22              2,700.47              3.42       
  物流管理系统       107,310.00                                  30,660.00           76,650.00             1.25       
  仓上档案管理软件   9,533.28                                    550.02              8,983.26              8.17       
  公司档案管理软件   3,118.34                                    549.60              2,568.74              2.33       
  计划管理系统       30,666.42                                   8,000.04            22,666.38             6.33       
  矿山信息管理系统   63,466.72                                   3,399.96            60,066.76             8.83       
  公司信息管理系统   27,500.09                                   4,999.98            22,500.11             2.25       
  金蝶财务软件       7,932.53                                    6,800.10            1,132.43              0.08       
  财务报表系统       1,785.00                                    382.50              1,402.50              1.83       
  成本管理系统       129,500.00                                  21,000.00           108,500.00            2.58       
  现金管理系统       3,639.94                                    520.02              3,119.92              3.00       
  金碟财务管理系统   55,009.45                                   19,415.10           35,594.35             0.92       
  成果转让费         68,333.46                                   4,999.98            63,333.48             6.33       
  小计               66,440,341.91         -                      2,985,702.72        63,454,639.19                   
  合计               165,087,008.01        39,459,231.43          8,671,619.69        195,874,619.75                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、无形资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  无形资产类别            年初数                本期增加           本期减少        期末数             计提原因         
  三山岛土地使用权                              8,036,704.18                       8,036,704.18                        
  合计                                          8,036,704.18                       8,036,704.18                        
━━━━━━━━━━