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  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
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  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
  • [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%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [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%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
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山东黄金(600547)公告正文

山东黄金:2012年半年度报告

公告日期 2012-08-17
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
         600547
    2012 年半年度报告山东黄金矿业股份有限公司 2012 年半年度报告
                                                               目录
    一、   重要提示 ................................................................................................................................ 2
    二、   公司基本情况 ........................................................................................................................ 2
    三、   股本变动及股东情况............................................................................................................. 4
    四、   董事、监事和高级管理人员情况......................................................................................... 5
    五、   董事会报告 ............................................................................................................................ 5
    六、   重要事项 ................................................................................................................................ 7
    七、   财务会计报告 ...................................................................................................................... 10
    八、   备查文件目录 ...................................................................................................................... 52山东黄金矿业股份有限公司 2012 年半年度报告一、 重要提示(一) 本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。(二) 公司全体董事出席董事会会议。(三) 公司半年度财务报告未经审计。(四)
    公司负责人姓名                                    陈玉民
    主管会计工作负责人姓名                            汪晓玲
    会计机构负责人(会计主管人员)姓名                汪晓玲公司负责人陈玉民、主管会计工作负责人汪晓玲及会计机构负责人(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。(五) 是否存在被控股股东及其关联方非经营性占用资金情况?否(六) 是否存在违反规定决策程序对外提供担保的情况?否二、 公司基本情况(一) 公司信息
    公司的法定中文名称                                 山东黄金矿业股份有限公司
    公司的法定中文名称缩写                             山东黄金
    公司法定代表人                                     陈玉民(二) 联系人和联系方式
                                             董事会秘书                    证券事务代表
    姓名                              林朴芳                          汤琦
                                   济南市舜华路 2000 号舜泰广场    济南市舜华路 2000 号舜泰广场联系地址
                                   3 号楼                          3 号楼
    电话                              0531-67710376、67710381         0531-67710376、67710381
    传真                              0531-67710380                   0531-67710380
    电子信箱                          gold547@sina.com                gold547@sina.com(三) 基本情况简介
    注册地址                                           济南市舜华路 2000 号舜泰广场 3 号楼山东黄金矿业股份有限公司 2012 年半年度报告
    注册地址的邮政编码                                        250100
    办公地址                                                  济南市舜华路 2000 号舜泰广场 3 号楼
    办公地址的邮政编码                                        250100
    电子信箱                                                  gold547@sina.com(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                                中国证券报、上海证券报
    登载半年度报告的中国证监会指定网站的网址                  www.sse.com.cn
    公司半年度报告备置地点                                    公司董事会办公室(五) 公司股票简况
                                              公司股票简况
    股票种类          股票上市交易所              股票简称                股票代码           变更前股票简称
    A股                  上海证券交易所         山东黄金                 600547(六) 主要财务数据和指标1、 主要会计数据和财务指标
                                                                                 单位:元 币种:人民币
                                                                                         本报告期末比上年度期末
                                    本报告期末                      上年度期末
                                                                                                增减(%)
    总资产                              14,682,306,279.54              12,660,589,298.34                      15.97
    所有者权益(或股东权益)              6,860,729,134.38              5,670,602,536.56                      20.99归属于上市公司股东的每股净
                                                    4.82                          3.98                     21.11资产(元/股)
                                                                                         本报告期比上年同期增减
                                 报告期(1-6 月)                   上年同期
                                                                                                  (%)
    营业利润                              1,949,061,682.13              1,458,839,544.37                      33.60
    利润总额                              1,946,852,088.74              1,460,297,935.96                      33.32
    归属于上市公司股东的净利润            1,405,625,120.32              1,048,958,334.51                      34.00归属于上市公司股东的扣除非
                                       1,407,620,580.91               1,048,118,671.12                     34.30经常性损益的净利润
    基本每股收益(元)                                   0.99                          0.74                     33.78扣除非经常性损益后的基本每
                                                    0.99                          0.74                     33.78股收益(元)
    稀释每股收益(元)                                   0.99                          0.74                     33.78
    加权平均净资产收益率(%)                           22.31                         24.12        减少 1.81 个百分点
    经营活动产生的现金流量净额            1,276,739,681.30              1,362,355,232.69                      -6.28每股经营活动产生的现金流量
                                                    0.90                          0.96                     -6.25净额(元)2、 非经常性损益项目和金额
                                                                           单位:元 币种:人民币
    山东黄金矿业股份有限公司 2012 年半年度报告
                         非经常性损益项目                                                  金额
    非流动资产处置损益                                                                                        -328,449.99
    计入当期损益的政府补助,但与公司正常经营业务密切相关,
    符合国家政策规定、按照一定标准定额或定量持续享受的政府                                                    161,306.04
    补助除外
    除上述各项之外的其他营业外收入和支出                                                                   -2,042,449.44
    所得税影响额                                                                                              126,931.06
    少数股东权益影响额(税后)                                                                                 87,201.74
                                合计                                                                       -1,995,460.59
    三、 股本变动及股东情况
    (一) 股份变动情况表
                                                                                                   单位:股
                            本次变动前                        本次变动增减(+,-)                   本次变动后
                                                                公积
                                         比例     发行     送                                                       比例
                           数量                                 金转      其他         小计            数量
                                         (%)      新股     股                                                       (%)
                                                                  股
    一、有限售条件股份    659,600,000       46.35                        -659,600,000 -659,600,000                 0
    1、国家持股           659,600,000       46.35                        -659,600,000 -659,600,000                 02、国有法人持股3、其他内资持股其中: 境内非国有法人持股
        境内自然人持股4、外资持股其中: 境外法人持股
        境外自然人持股二、无限售条件流通
                       763,472,408       53.65                         659,600,000   659,600,000   1,423,072,408     100股份
    1、人民币普通股       763,472,408       53.65                         659,600,000   659,600,000   1,423,072,408     1002、境内上市的外资股3、境外上市的外资股4、其他
                         1,423,072,4
    三、股份总数                             100                                                      1,423,072,408     100
                                 08
    (二) 股东和实际控制人情况
    1、 股东数量和持股情况
                                                                                                   单位:股
    报告期末股东总数                                                                                              248,925 户
                                                   前十名股东持股情况
                                                   持股比                       报告期   持有有限售条      质押或冻结
           股东名称                    股东性质                持股总数
                                                     例(%)                      内增减     件股份数量      的股份数量
    山东黄金集团有限公司                       国家          50.25    715,097,736
                                                                                                                       无
    山东黄金集团青岛黄金有限公司           国有法人           1.13     16,054,672
                                                                                                                       无
    中信证券股份有限公司                       未知           0.93     13,252,548                                        未知
    山东黄金矿业股份有限公司 2012 年半年度报告中国工商银行-南方隆元产业主题
                                     未知       0.82     11,738,233                                   未知股票型证券投资基金交通银行-易方达 50 指数证券投
                                     未知       0.63      8,934,046                                   未知资基金重庆国际信托有限公司-融信通系
                                     未知       0.58      8,230,632                                   未知列单一信托 10 号中国工商银行-上证 50 交易型开放
                                     未知       0.44      6,307,445                                   未知式指数证券投资基金中国人民人寿保险股份有限公司-
                                     未知       0.35      5,000,000                                   未知分红-个险分红
    BILL    &    MELINDA      GATES
                                     未知       0.31      4,400,074                                   未知FOUNDATION TRUST中国建设银行-华夏优势增长股票
                                     未知       0.28      3,999,892                                   未知型证券投资基金
                                        前十名无限售条件股东持股情况
                      股东名称                        持有无限售条件股份的数量         股份种类及数量
    山东黄金集团有限公司                                                715,097,736 人民币普通股
    山东黄金集团青岛黄金有限公司                                          16,054,672 人民币普通股
    中信证券股份有限公司                                                  13,252,548 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                      11,738,233 人民币普通股
    交通银行-易方达 50 指数证券投资基金                                   8,934,046 人民币普通股
    重庆国际信托有限公司-融信通系列单一信托 10 号                         8,230,632 人民币普通股
    中国工商银行-上证 50 交易型开放式指数证券投资基金                     6,307,445 人民币普通股
    中国人民人寿保险股份有限公司-分红-个险分红                           5,000,000 人民币普通股
    BILL & MELINDA GATES FOUNDATION TRUST                                  4,400,074 人民币普通股
    中国建设银行-华夏优势增长股票型证券投资基金                           3,999,892 人民币普通股
                   公司第一大股东山东黄金集团有限公司与山东黄金集团青岛黄金有限公司存在关联关系,山东黄金上述股东关联关系 集团有限公司与其他股东不存在关联关系,也不属于《上市公司股东持股变动信息披露管理办法》或一致行动的说明 规定的一致行动人;未知其它股东之间是否存在关联关系,也未知其它股东是否属于《上市公司股
                   东持股变动信息披露管理办法》规定的一致行动人。
    2、 控股股东及实际控制人变更情况
      本报告期内公司控股股东及实际控制人没有发生变更。
    四、 董事、监事和高级管理人员情况
    (一) 董事、监事和高级管理人员持股变动
        报告期内公司董事、监事、高级管理人员持股未发生变化。
    (二) 新聘或解聘公司董事、监事、高级管理人员的情况
      本报告期内公司无新聘或解聘公司董事、监事、高级管理人员的情况。
    五、 董事会报告
    (一) 报告期内整体经营情况的讨论与分析
       报告期内,公司坚持以技改技措、优化系统为重要途径,以扩产改造、膨胀规模为重要
    支撑,深入挖掘生产潜能,广泛开展多种形式的竞赛活动;一方面不断优化改造提升系统、
    选冶系统,同时狠抓采矿方法的改造升级,大幅度提升井下综合采出能力,实现了生产经营
    业绩的健康快速发展,2012 年上半年实现利润总额 19.47 亿元,较上年同期增长 33.32%;
    实现归属于上市公司股东的净利润 14.06 亿元, 较上年同期增加 34%,实现基本每股收益
    0.99 元,较上年度同期增加 33.78%。山东黄金矿业股份有限公司 2012 年半年度报告(二) 公司主营业务及其经营状况1、 主营业务分行业、产品情况表
                                                                                单位:元 币种:人民币
                                                       营业利润率      营业收入比   营业成本比
    分行业或分                                                                                       营业利润率比上年
                    营业收入          营业成本                         上年同期增   上年同期增
    产品                                                                                           同期增减(%)
                                                          (%)            减(%)        减(%)分行业
    黄金           25,327,972,926.05   22,506,091,034.50        11.14           27.95        27.13   增加 0.58 个百分点其中:外购非
               20,330,957,245.65   20,278,132,178.21            0.26        27.13        27.18   减少 0.03 个百分点标准金冶炼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                               24,654,754,619.10                                           28.47
    其他地区                                         678,048,650.61                                            9.39(三) 公司投资情况1、 募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。2、 非募集资金项目情况
    报告期内,公司无非募集资金投资项目。(四) 报告期内现金分红政策的制定及执行情况1、报告期内公司现金分红政策的制定:
    2012 年 8 月 16 日公司召开第三届董事会第七十六次会议,审议通过了《关于修改公司章程的议案》,修订了公司的分红政策,即:
    (1)利润分配原则:公司实行持续、稳定的利润分配政策,公司利润分配应重视对投资者的合理投资回报,并兼顾公司合理资金需求的原则,但利润分配不得超过公司累计可供分配利润的范围,不得损害公司持续经营能力。
    (2)利润分配机制:公司可以采取现金、股票或者现金股票相结合等方式,并积极推行以现金方式分配股利。
    (3)公司一般按照年度进行利润分配,也可以根据公司的资金需求状况进行中期利润(现金)分配。
    (4)现金分红间隔及比例:公司每连续三年至少有一次现金红利分配,具体分配比例由董事会根据公司经营状况和中国证监会的有关规定拟定,由股东大会审议决定。
    公司最近三年以现金方式累计分配的利润不少于最近三年实现的年均可分配利润的30%。山东黄金矿业股份有限公司 2012 年半年度报告
    (5)公司实施现金分红应同时满足下列条件:
    ①公司当年度实现的可分配利润(即公司弥补亏损、提取公积金后所余的税后利润)为正值,且现金充裕,实施现金分红不会影响公司后续持续经营;
    ②审计机构对公司当年度财务报告出具标准无保留意见的审计报告;
    ③无重大投资计划或重大现金支出等事项发生(募集资金项目除外)。重大投资计划或重大现金支出是指:公司未来十二个月内拟对外投资、收购资产或者购买设备的累计支出达到或者超过公司最近一期经审计净资产的 30%。
    (6)股票股利分配的条件。在满足现金股利分配的条件下,若公司营业收入和净利润增长快速,且董事会认为公司股本规模及股权结构合理的前提下,可以在提出现金股利分配预案之外,提出并实施股票股利分配预案。2、报告期内公司分红的执行情况:
    经公司 2011 年度股东大会审议批准
    2011 年度利润分配方案为:
    经 北 京 天 圆 全 会 计 师 事 务 所 审 计 确 认 , 本 公 司 2011 年 度 母 公 司 实 现 净 利 润1,574,012,614.26 元,依据《公司法》和《公司章程》的规定,提取 10%法定盈余公积157,401,261.42 元,加上年初未分配利润 587,024,807.19 元,扣除本年度支付 2011 年度现金股利 142,307,240.80 元,当年可供股东分配的利润为 1,861,328,919.23 元。
    公司以 2011 年 12 月 31 日总股本 1,423,072,408 股为基数,向全体股东每 10 股派现金红利 1.50 元(含税),合计分配现金红利 213,460,861.20 元,剩余未分配利润结转以后年度分配。
    该分配方案实施公告刊登于 2012 年 6 月 13 日的《中国证券报》、《上海证券报》上,目前已实施完毕。六、 重要事项(一) 公司治理的情况
    报告期内,公司始终严格按照《公司法》、《证券法》和中国证监会的有关要求,坚持“五独立”,不断完善法人治理结构,提升公司规范运作水平。秉承“科学决策、依法运作、诚信经营、回报社会”的理念,注重内控制度的建设,建立了科学有效的法人治理结构,公司治理水平不断提高。(二) 报告期实施的利润分配方案执行情况
    经公司 2011 年度股东大会审议批准
    2011 年度利润分配方案为:
    经 北 京 天 圆 全 会 计 师 事 务 所 审 计 确 认 , 本 公 司 2011 年 度 母 公 司 实 现 净 利 润1,574,012,614.26 元,依据《公司法》和《公司章程》的规定,提取 10%法定盈余公积157,401,261.42 元,加上年初未分配利润 587,024,807.19 元,扣除本年度支付 2011 年度现金股利 142,307,240.80 元,当年可供股东分配的利润为 1,861,328,919.23 元。
    公司以 2011 年 12 月 31 日总股本 1,423,072,408 股为基数,向全体股东每 10 股派现金红利 1.50 元(含税),合计分配现金红利 213,460,861.20 元,剩余未分配利润结转以后年度分配。
    该分配方案实施公告刊登于 2012 年 6 月 13 日的《中国证券报》、《上海证券报》上,目山东黄金矿业股份有限公司 2012 年半年度报告前已实施完毕。(三) 重大诉讼仲裁事项
      本报告期公司无重大诉讼、仲裁事项。(四) 破产重整相关事项
      本报告期公司无破产重整相关事项。(五) 公司持有其他上市公司股权、参股金融企业股权情况
    本报告期公司无持有其他上市公司股权、参股金融企业股权的情况。(六) 资产交易事项1、 收购资产情况
    公司第三届董事会第七十一次会议于 2012 年 3 月 8 日审议通过《关于收购甘肃省西和县中宝矿业有限公司 70%股权的议案》。以人民币 72,350.70 万元收购自然人田国龙、叶友堂持有的西和县中宝矿业有限公司 70%股权。
    该收购公告详见刊登于 3 月 9 日的《中国证券报》、《上海证券报》之《山东黄金矿业股份有限公司关于股权收购及其涉及探矿权信息的公告》。(七) 报告期内公司重大关联交易事项1、 与日常经营相关的关联交易
                                                                          单位:万元 币种:人民币
                                                                                                  交易价
                                                                         占同类                   格与市
                                       关联交                                     关联交   市场
    关联交     关联关   关联交   关联交                关联交   关联交易    交易金                   场参考
                                       易定价                                     易结算
    易方       系     易类型   易内容                易价格     金额      额的比                   价格差
                                         原则                                       方式   价格
                                                                         例(%)                    异较大
                                                                                                  的原因
                              电力、
    山东省    母公司
                     购买商   配 电    市场价
    黄金电    的全资                                            15,967.51    19.46
                     品       箱、劳   格
    力公司    子公司
                              务工程(八) 重大合同及其履行情况1、 为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1) 托管情况
    本报告期公司无托管事项。(2) 承包情况
    本报告期公司无承包事项。(3) 租赁情况
    本报告期公司无租赁事项。
    山东黄金矿业股份有限公司 2012 年半年度报告
    2、 担保情况
        本报告期公司无担保事项。
    3、 委托理财及委托贷款情况
    (1) 委托理财情况
        本报告期公司无委托理财事项。
    (2) 委托贷款情况
        本报告期公司无委托贷款事项。
    4、 其他重大合同
        本报告期公司无其他重大合同。
    (九) 承诺事项履行情况
    1、 上市公司、控投股东及实际控制人在报告期内或持续到报告期内的承诺事项
                                                         如未能及时     如未能及
                                       是否有   是否及
    承诺背     承诺   承诺                                  履行应说明     时履行应
                            承诺内容   履行期   时严格                              本报告期取得的进展
    景       类型    方                                   未完成履行     说明下一
                                         限      履行
                                                         的具体原因      步计划
                            所持股份
                   山东                                                             限售期满后,山东黄
                            自股改方
    与股改             黄金                                                             金集团有限公司所持
            股份            案实施起
    相关的             集团                  是       是                                 659,600,000 股股份
            限售            70 个月
    承诺               有限                                                             于 2012 年 2 月 20 日
                            不上市交
                   公司                                                                  上市流通。
                            易或转让
    (十) 聘任、解聘会计师事务所情况
    是否改聘会计师事务所:              否
    (十一) 上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    本报告期公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会
    的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    (十二) 其他重大事项的说明
        本报告期公司无其他重大事项。
    (十三) 信息披露索引
                                                         刊载的报刊                           刊载的互联网网站
                          事项                                              刊载日期
                                                         名称及版面                               及检索路径
                                                         中国证券报、
    山东黄金业绩预增公告                                                    2012 年 1 月 31 日   www.sse.com.cn
                                                         上海证券报
    山东黄金股改限售流通股上市公告                           中国证券报、   2012 年 2 月 15 日   www.sse.com.cn
    山东黄金矿业股份有限公司 2012 年半年度报告
                                                         上海证券报
                                                         中国证券报、
    山东黄金关于股权收购及其涉及探矿权信息的公告                            2012 年 3 月 9 日     www.sse.com.cn
                                                         上海证券报
                                                         中国证券报、
    山东黄金第三届董事会第七十一次会议(临时)决议公告                      2012 年 3 月 9 日     www.sse.com.cn
                                                         上海证券报
                                                         中国证券报、
    山东黄金日常关联交易披露公告                                            2012 年 3 月 29 日    www.sse.com.cn
                                                         上海证券报
                                                         中国证券报、
    山东黄金第三届监事会第十九次会议决议公告                                2012 年 3 月 29 日    www.sse.com.cn
                                                         上海证券报山东黄金 2011 年度控股股东及其他关联方资金占用情况的专
                                                                        2012 年 3 月 29 日    www.sse.com.cn项说明
    山东黄金年报                                                            2012 年 3 月 29 日    www.sse.com.cn
                                                         中国证券报、
    山东黄金年报摘要                                                        2012 年 3 月 29 日    www.sse.com.cn
                                                         上海证券报
    山东黄金第三届董事会第七十二次会议决议公告暨召开 2011    中国证券报、
                                                                        2012 年 3 月 29 日    www.sse.com.cn
    年度股东大会的通知                                       上海证券报
    山东黄金 2011 年度独立董事述职报告                                      2012 年 3 月 29 日    www.sse.com.cn
    山东黄金年报信息披露重大差错责任追究制度                                2012 年 3 月 29 日    www.sse.com.cn
    山东黄金内部控制规范实施方案                                            2012 年 3 月 29 日    www.sse.com.cn
    山东黄金审计委员会年报工作制度                                          2012 年 3 月 29 日    www.sse.com.cn
                                                         中国证券报、
    山东黄金重大事项停牌公告                                                2012 年 4 月 10 日    www.sse.com.cn
                                                         上海证券报
                                                         中国证券报、
    山东黄金第三届董事会第七十三次会议(临时)决议公告                      2012 年 4 月 12 日    www.sse.com.cn
                                                         上海证券报
                                                         中国证券报、
    山东黄金关于重大事项延期复牌公告                                        2012 年 4 月 17 日    www.sse.com.cn
                                                         上海证券报
    山东黄金关联交易制度                                                    2012 年 4 月 19 日    www.sse.com.cn
    山东黄金对外担保制度                                                    2012 年 4 月 19 日    www.sse.com.cn
                                                         中国证券报、
    山东黄金 2011 年度股东大会决议公告                                      2012 年 4 月 19 日    www.sse.com.cn
                                                         上海证券报
    山东黄金 2011 年年度股东大会的法律意见                                  2012 年 4 月 19 日    www.sse.com.cn
                                                         中国证券报、
    山东黄金第三届董事会第七十四次会议(临时)决议公告                      2012 年 4 月 24 日    www.sse.com.cn
                                                         上海证券报
                                                         中国证券报、
    山东黄金第一季度季报                                                    2012 年 4 月 24 日    www.sse.com.cn
                                                         上海证券报
                                                         中国证券报、
    山东黄金关于重大事项复牌公告                                            2012 年 4 月 25 日    www.sse.com.cn
                                                         上海证券报
                                                         中国证券报、
    山东黄金第三届董事会第七十五次会议(临时)决议公告                      2012 年 6 月 2 日     www.sse.com.cn
                                                         上海证券报
                                                         中国证券报、
    山东黄金 2011 年度利润分配实施公告                                      2012 年 6 月 13 日    www.sse.com.cn
                                                         上海证券报
    七、 财务会计报告(未经审计)
    (一) 财务报表
                                     合并资产负债表
                                    2012 年 6 月 30 日
    编制单位:山东黄金矿业股份有限公司
                                                                              单位:元 币种:人民币
               项目                  附注                期末余额                            年初余额
    流动资产:
         货币资金                                            813,492,523.77                     816,652,186.13山东黄金矿业股份有限公司 2012 年半年度报告
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                       19,500,000.00       4,300,000.00
    应收账款                                       30,632,958.10       8,551,344.16
    预付款项                                     2,023,574,781.57   1,537,007,776.94
    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                                          178,819.30
    其他应收款                                     81,283,699.26      91,351,248.22
    买入返售金融资产
    存货                                          645,062,612.28     874,767,718.60
    一年内到期的非流动资产
    其他流动资产
        流动资产合计                              3,613,725,394.28   3,332,630,274.05非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                               37,210,514.40      37,425,097.56
    持有至到期投资
    长期应收款
    长期股权投资                                    2,000,000.00       2,000,000.00
    投资性房地产                                   59,476,482.84      57,683,406.42
    固定资产                                     4,304,319,652.30   4,277,691,196.90
    在建工程                                     2,190,179,502.93   1,657,249,499.76
    工程物资                                       96,560,472.79      94,610,407.09
    固定资产清理                                    1,830,015.27       3,258,955.82
    生产性生物资产
    油气资产
    无形资产                                     3,735,789,256.87   2,772,976,807.85
    开发支出
    商誉                                          567,378,884.67     389,068,970.50
    长期待摊费用                                   16,124,593.90       8,245,744.95
    递延所得税资产                                 57,711,509.29      27,748,937.44山东黄金矿业股份有限公司 2012 年半年度报告
    其他非流动资产
        非流动资产合计                            11,068,580,885.26    9,327,959,024.29
          资产总计                                14,682,306,279.54   12,660,589,298.34流动负债:
    短期借款                                      2,163,000,000.00    1,483,000,000.00
    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                                                     499,291,400.00
    应付票据
    应付账款                                       814,115,674.50      807,250,323.01
    预收款项                                        33,781,893.17       52,666,085.41
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                   253,330,599.20      224,533,032.23
    应交税费                                       317,039,736.44      507,270,211.86
    应付利息                                                               419,113.67
    应付股利                                       137,830,129.23       30,565,468.83
    其他应付款                                     355,034,832.26      308,966,528.63
    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
                                                    900,000,000.00      770,000,000.00负债
    其他流动负债
        流动负债合计                               4,974,132,864.80    4,683,962,163.64非流动负债:
    长期借款                                      1,005,000,000.00    1,042,500,000.00
    应付债券
    长期应付款                                      56,022,919.58       56,022,919.58
    专项应付款
    预计负债
    递延所得税负债                                 697,839,760.65      460,872,380.82
    其他非流动负债                                  30,131,394.75       20,057,877.30
        非流动负债合计                             1,788,994,074.98    1,579,453,177.70山东黄金矿业股份有限公司 2012 年半年度报告
          负债合计                                  6,763,126,939.78                6,263,415,341.34所有者权益(或股东权益):
    实收资本(或股本)                             1,423,072,408.00                1,423,072,408.00
    资本公积
    减:库存股                                         2,720,000.00                    2,720,000.00
    专项储备                                           2,084,636.77
    盈余公积                                         330,971,889.94                 335,502,188.01
    一般风险准备
    未分配利润                                     5,107,320,199.67                3,914,747,940.55
    外币报表折算差额
    归属于母公司所有者
                                                    6,860,729,134.38                5,670,602,536.56权益合计
    少数股东权益                                   1,058,450,205.38                 726,571,420.44
          所有者权益合计                            7,919,179,339.76                6,397,173,957.00
        负债和所有者权益
                                                   14,682,306,279.54               12,660,589,298.34总计法定代表人:陈玉民 主管会计工作负责人:汪晓玲 会计机构负责人:汪晓玲
                               母公司资产负债表
                                 2012 年 6 月 30 日编制单位:山东黄金矿业股份有限公司
                                                                       单位:元 币种:人民币
            项目               附注               期末余额                       年初余额流动资产:
    货币资金                                         369,890,846.15                 443,896,978.10
    交易性金融资产
    应收票据                                           6,000,000.00
    应收账款                                           1,775,000.00                    1,775,000.00
    预付款项                                         829,119,252.88                 822,213,250.42
    应收利息
    应收股利                                         922,292,473.21                  95,681,676.99
    其他应收款                                     2,146,913,660.87                1,400,348,367.87
    存货                                              34,224,267.48                  28,139,475.34
    一年内到期的非流动资产
    其他流动资产山东黄金矿业股份有限公司 2012 年半年度报告
        流动资产合计                              4,310,215,500.59   2,792,054,748.72非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                                 4,383,424,971.52   3,526,917,971.52
    投资性房地产                                   49,364,904.35      47,167,101.95
    固定资产                                      742,994,414.08     695,050,037.77
    在建工程                                      377,425,686.57     369,779,129.52
    工程物资                                        1,441,176.69       9,514,957.12
    固定资产清理                                      481,264.21       1,976,864.25
    生产性生物资产
    油气资产
    无形资产                                       16,200,189.89      17,336,870.97
    开发支出
    商誉
    长期待摊费用                                   10,477,295.21       6,917,572.47
    递延所得税资产                                  3,443,909.70       3,380,462.70
    其他非流动资产
        非流动资产合计                            5,585,253,812.22   4,678,040,968.27
          资产总计                                9,895,469,312.81   7,470,095,716.99流动负债:
    短期借款                                     1,563,000,000.00    883,000,000.00
    交易性金融负债
    应付票据
    应付账款                                      331,718,555.68     104,748,777.15
    预收款项                                           14,297.00          42,869.15
    应付职工薪酬                                   42,178,001.06      37,742,142.54
    应交税费                                       91,019,857.90     151,471,456.97
    应付利息
    应付股利                                      108,452,960.40         780,300.00
    其他应付款                                   1,027,978,944.86    546,856,127.64
    一年内到期的非流动
                                                   900,000,000.00     750,000,000.00负债
    其他流动负债
        流动负债合计                              4,064,362,616.90   2,474,641,673.45山东黄金矿业股份有限公司 2012 年半年度报告非流动负债:
    长期借款                                           1,005,000,000.00                1,042,500,000.00
    应付债券
    长期应付款                                           18,301,919.58                   18,301,919.58
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                        1,480,914.81                     1,480,914.81
        非流动负债合计                                  1,024,782,834.39                1,062,282,834.39
          负债合计                                      5,089,145,451.29                3,536,924,507.84所有者权益(或股东权益):
    实收资本(或股本)                                   1,423,072,408                   1,423,072,408
    资本公积                                            298,199,996.62                  298,199,996.62
    减:库存股
    专项储备
    盈余公积                                            350,569,885.30                  350,569,885.30
    一般风险准备
    未分配利润                                         2,734,481,571.60                1,861,328,919.23所有者权益(或股东权益)
                                                        4,806,323,861.52                3,933,171,209.15合计
        负债和所有者权益
                                                        9,895,469,312.81                7,470,095,716.99(或股东权益)总计法定代表人:陈玉民 主管会计工作负责人:汪晓玲 会计机构负责人:汪晓玲
                                        合并利润表
                                      2012 年 1—6 月
                                                                           单位:元 币种:人民币
                  项目                       附注            本期金额                  上期金额
    一、营业总收入                                            25,355,764,341.18           19,831,652,336.62
    其中:营业收入                                        25,355,764,341.18           19,831,652,336.62
            利息收入
            已赚保费
            手续费及佣金收入
    二、营业总成本                                            23,443,740,644.19           18,389,033,939.97
    其中:营业成本                                        22,521,833,885.80           17,729,339,861.59
            利息支出山东黄金矿业股份有限公司 2012 年半年度报告
            手续费及佣金支出
            退保金
            赔付支出净额
            提取保险合同准备金净额
            保单红利支出
            分保费用
            营业税金及附加                            2,586,611.82      3,085,678.20
            销售费用                                19,294,189.07      12,426,746.55
            管理费用                               760,195,774.67     554,027,821.51
            财务费用                               135,556,993.52      88,098,673.05
            资产减值损失                             4,273,189.31       2,055,159.07
    加:公允价值变动收益(损失以
                                                     -1,402,280.00      2,828,050.00“-”号填列)
        投资收益(损失以“-”号填
                                                    38,440,265.14      13,393,097.72列)
          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)               1,949,061,682.13   1,458,839,544.37
    加:营业外收入                                  1,337,618.10       3,742,799.61
    减:营业外支出                                   3,547,211.49      2,284,408.02
        其中:非流动资产处置损失                       854,018.15            7,792.80四、利润总额(亏损总额以“-”号
                                                  1,946,852,088.74   1,460,297,935.96填列)
    减:所得税费用                                491,010,750.59     368,026,231.38
    五、净利润(净亏损以“-”号填列)               1,455,841,338.15   1,092,271,704.58
    归属于母公司所有者的净利润                   1,405,625,120.32   1,048,958,334.51
    少数股东损益                                   50,216,217.83      43,313,370.07六、每股收益:
    (一)基本每股收益                                       0.99               0.74
    (二)稀释每股收益                                       0.99               0.74
    七、其他综合收益                                     -160,937.38      15,153,674.18
    八、综合收益总额                                 1,455,680,400.77   1,107,425,378.76
    归属于母公司所有者的综合收益
                                                  1,401,094,822.25   1,064,553,560.34总额
    归属于少数股东的综合收益总额                   54,585,578.52      42,871,818.42山东黄金矿业股份有限公司 2012 年半年度报告法定代表人:陈玉民 主管会计工作负责人:汪晓玲 会计机构负责人:汪晓玲
                                       母公司利润表
                                      2012 年 1—6 月
                                                                        单位:元 币种:人民币
                  项目                       附注          本期金额                 上期金额
    一、营业收入                                                  808,633,911.75         578,435,206.95
    减:营业成本                                              256,044,195.98         199,186,794.24
          营业税金及附加                                          599,778.23              502,297.85
          销售费用                                                313,166.67                  9,072.65
          管理费用                                             145,531,638.39         101,370,480.06
          财务费用                                             114,349,271.62          71,449,900.04
          资产减值损失                                            253,788.01              248,744.20
    加:公允价值变动收益(损失以“-”号填列)
          投资收益(损失以“-”号
                                                               868,975,634.29          20,413,377.00填列)
            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)                        1,160,517,707.14           226,081,294.91
    加:营业外收入                                               227,213.08            1,648,937.80
    减:营业外支出                                              1,508,706.62             859,324.87
          其中:非流动资产处置损失                                853,441.23三、利润总额(亏损总额以“-”号
                                                           1,159,236,213.60           226,870,907.84填列)
    减:所得税费用                                             72,622,700.03          50,894,441.69
    四、净利润(净亏损以“-”号填列)                        1,086,613,513.57           175,976,466.15五、每股收益:
    (一)基本每股收益
    (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                          1,086,613,513.57           175,976,466.15法定代表人:陈玉民 主管会计工作负责人:汪晓玲 会计机构负责人:汪晓玲
                                      合并现金流量表
                                      2012 年 1—6 月
                                                                        单位:元 币种:人民币
           项目                附注                 本期金额                      上期金额山东黄金矿业股份有限公司 2012 年半年度报告一、经营活动产生的现金流量:
      销售商品、提供劳务
                                                  25,257,249,559.88   19,823,455,043.71收到的现金
      客户存款和同业存放款项净增加额
      向中央银行借款净增加额
      向其他金融机构拆入资金净增加额
      收到原保险合同保费取得的现金
      收到再保险业务现金净额
      保户储金及投资款净增加额
      处置交易性金融资产净增加额
      收取利息、手续费及佣金的现金
      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                                    157,247.00
      收到其他与经营活动
                                                      79,110,965.58      83,688,407.35有关的现金
        经营活动现金流入
                                                  25,336,517,772.46   19,907,143,451.06小计
      购买商品、接受劳务
                                                  21,975,106,824.60   17,164,327,537.77支付的现金
      客户贷款及垫款净增加额
      存放中央银行和同业款项净增加额
      支付原保险合同赔付款项的现金山东黄金矿业股份有限公司 2012 年半年度报告
    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
                                                    692,680,626.15      604,310,870.06工支付的现金
    支付的各项税费                                 845,969,325.56      494,931,134.96
    支付其他与经营活动
                                                    546,021,314.85      281,218,675.58有关的现金
        经营活动现金流出
                                                  24,059,778,091.16   18,544,788,218.37小计
          经营活动产生的
                                                   1,276,739,681.30    1,362,355,232.69现金流量净额二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的
                                                                           2,738,017.32现金
    处置固定资产、无形
    资产和其他长期资产收回                                1,296,721.79        1,137,098.40的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动
                                                   1,395,225,443.20     611,468,605.30有关的现金
        投资活动现金流入
                                                   1,396,522,164.99     615,343,721.02小计
    购建固定资产、无形
    资产和其他长期资产支付                             930,334,043.84     1,161,905,264.95的现金
    投资支付的现金                                  32,148,090.00         1,000,000.00
    质押贷款净增加额
    取得子公司及其他营
                                                    469,479,346.22业单位支付的现金净额
    支付其他与投资活动
                                                   1,827,815,041.46     452,620,495.78有关的现金
        投资活动现金流出                           3,259,776,521.52    1,615,525,760.73山东黄金矿业股份有限公司 2012 年半年度报告小计
          投资活动产生的
                                                  -1,863,254,356.53    -1,000,182,039.71现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现金                              57,000,000.00
    其中:子公司吸收少
                                                     57,000,000.00数股东投资收到的现金
    取得借款收到的现金                           2,837,500,000.00       940,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
        筹资活动现金流入
                                                  2,894,500,000.00       940,000,000.00小计
    偿还债务支付的现金                           2,065,000,000.00       740,000,000.00
    分配股利、利润或偿
                                                    245,612,224.30       234,555,732.48付利息支付的现金
    其中:子公司支付给
                                                     10,690,150.01少数股东的股利、利润
    支付其他与筹资活动
                                                        532,762.83           187,632.41有关的现金
        筹资活动现金流出
                                                  2,311,144,987.13       974,743,364.89小计
          筹资活动产生的
                                                    583,355,012.87       -34,743,364.89现金流量净额四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净
                                                      -3,159,662.36      327,429,828.09增加额
    加:期初现金及现金
                                                    816,652,186.13       816,659,309.11等价物余额六、期末现金及现金等价
                                                    813,492,523.77     1,144,089,137.20物余额法定代表人:陈玉民 主管会计工作负责人:汪晓玲 会计机构负责人:汪晓玲山东黄金矿业股份有限公司 2012 年半年度报告
                                      母公司现金流量表
                                        2012 年 1—6 月
                                                                           单位:元 币种:人民币
           项目                附注               本期金额                           上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务
                                                          804,281,834.55                 510,052,867.20收到的现金
    收到的税费返还
    收到其他与经营活动
                                                      6,006,251,766.75                  1,529,732,982.68有关的现金
        经营活动现金流入
                                                      6,810,533,601.30                  2,039,785,849.88小计
    购买商品、接受劳务
                                                          164,833,112.39                 125,139,020.82支付的现金
    支付给职工以及为职
                                                          119,774,569.34                 100,132,024.56工支付的现金
    支付的各项税费                                       132,713,337.09                  72,106,268.41
    支付其他与经营活动
                                                      6,346,646,415.43                  1,059,458,452.43有关的现金
        经营活动现金流出
                                                      6,763,967,434.25                  1,356,835,766.22小计
          经营活动产生的
                                                           46,566,167.05                 682,950,083.66现金流量净额二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的
                                                           42,364,838.07                  37,235,491.95现金
    处置固定资产、无形
    资产和其他长期资产收回                                    18,948,390.74的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动
                                                          800,000,000.00有关的现金
        投资活动现金流入                                  861,313,228.81                  37,235,491.95山东黄金矿业股份有限公司 2012 年半年度报告小计
    购建固定资产、无形
    资产和其他长期资产支付                            125,564,335.84    480,481,858.40的现金
    投资支付的现金                                165,148,090.00       1,000,000.00
    取得子公司及其他营
                                                   470,279,550.00业单位支付的现金净额
    支付其他与投资活动
                                                   800,400,000.00       3,000,000.00有关的现金
        投资活动现金流出
                                                  1,561,391,975.84   484,481,858.40小计
          投资活动产生的
                                                  -700,078,747.03    -447,246,366.45现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                           2,837,500,000.00   940,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
        筹资活动现金流入
                                                  2,837,500,000.00   940,000,000.00小计
    偿还债务支付的现金                           2,045,000,000.00   740,000,000.00
    分配股利、利润或偿
                                                   212,460,789.14    209,053,334.07付利息支付的现金
    支付其他与筹资活动
                                                       532,762.83        187,632.41有关的现金
        筹资活动现金流出
                                                  2,257,993,551.97   949,240,966.48小计
          筹资活动产生的
                                                   579,506,448.03      -9,240,966.48现金流量净额四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净
                                                    -74,006,131.95   226,462,750.73增加额
    加:期初现金及现金
                                                   443,896,978.10    312,723,422.55等价物余额山东黄金矿业股份有限公司 2012 年半年度报告六、期末现金及现金等价
                                                  369,890,846.15       539,186,173.28物余额法定代表人:陈玉民 主管会计工作负责人:汪晓玲 会计机构负责人:汪晓玲
                                                                          合并所有者权益变动表
                                                                              2012 年 1—6 月
                                                                                                                                      单位:元 币种:人民币
                                                                                       本期金额
                                                              归属于母公司所有者权益
                                                                                              一
                                                                                              般
    项目
                 实收资本(或股                                                               风                             少数股东权益     所有者权益合计
                                    资本公积   减:库存股      专项储备        盈余公积              未分配利润       其他
                      本)                                                                    险
                                                                                              准
                                                                                              备一、上年年
                 1,423,072,408.00              2,720,000.00                  335,502,188.01        3,914,747,940.55          726,571,420.44   6,397,173,957.00末余额
       加:会计政策变更
            前期差错更正
            其他二、本年年
                 1,423,072,408.00              2,720,000.00                  335,502,188.01        3,914,747,940.55          726,571,420.44   6,397,173,957.00初余额
    三、本期增                                                    2,084,636.77    -4,530,298.07        1,192,572,259.12          331,878,784.94   1,522,005,382.76山东黄金矿业股份有限公司 2012 年半年度报告减变动金额(减少以“-”号填列)(一)净利
                                                  1,405,625,120.32    50,216,217.83   1,455,841,338.15润(二)其他
                             -4,530,298.07                             4,369,360.69       -160,937.38综合收益上述(一)
    和(二)小                  -4,530,298.07        1,405,625,120.32    54,585,578.52   1,455,680,400.77计(三)所有
    者投入和                                                            290,655,893.93    290,655,893.93减少资本1.所有者
                                                                     290,655,893.93    290,655,893.93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
                                                  -213,052,861.20    -13,362,687.51   -226,415,548.71分配1.提取盈余公积2.提取一山东黄金矿业股份有限公司 2012 年半年度报告般风险准备3.对所有
    者(或股                                                         -213,052,861.20   -13,362,687.51   -226,415,548.71东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项
                                              2,084,636.77                                              2,084,636.77储备1.本期提
                                             60,599,622.05                           2,465,749.53     63,065,371.58取
    2.本期使                                   58,514,985.28                           2,465,749.53     60,980,734.81山东黄金矿业股份有限公司 2012 年半年度报告用
    (七)其他                      4,530,298.07                                  -4,530,298.07四、本期期
              1,423,072,408.00                  2,720,000.00   2,084,636.77   330,971,889.94   5,107,320,199.67   1,058,450,205.38   7,919,179,339.76末余额山东黄金矿业股份有限公司 2012 年半年度报告
                                                                                                                                     单位:元 币种:人民币
                                                                                  上年同期金额
                                                            归属于母公司所有者权益
      项目                                                                                 一般
              实收资本(或股                                                                                                少数股东权益     所有者权益合计
                                 资本公积    减:库存股      专项储备       盈余公积       风险     未分配利润       其他
                   本)
                                                                                           准备一、上年
              1,423,072,408.00               2,720,000.00                 155,764,469.87          2,311,745,672.82          698,495,792.04   4,586,358,342.73年末余额
              加:会计政策变更
              前期差错更正
              其他二、本年
              1,423,072,408.00               2,720,000.00                 155,764,469.87          2,311,745,672.82          698,495,792.04   4,586,358,342.73年初余额三、本期增减变动
    金额(减                                                    931,575.16    15,595,225.83           906,923,093.71            35,520,543.86    958,970,438.56少以“-”号填列)
    (一)净                                                                                         1,048,958,334.51           43,313,370.07   1,092,271,704.58山东黄金矿业股份有限公司 2012 年半年度报告利润(二)其
    他综合收                    15,595,225.83                             -441,551.65     15,153,674.18益上述(一)
    和(二)                    15,595,225.83        1,048,958,334.51   42,871,818.42   1,107,425,378.76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
                                                  -142,035,240.80    -7,351,274.56   -149,386,515.36润分配1.提取盈余公积2.提取一般风险准备
    3.对所有                                        -142,035,240.80    -7,351,274.56   -149,386,515.36山东黄金矿业股份有限公司 2012 年半年度报告者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专
                                               931,575.16                                     931,575.16项储备1.本期提
                                             39,158,716.94                   1,235,584.64   40,394,301.58取2.本期使
                                             38,227,141.78                   1,235,584.64   39,462,726.42用
    (七)其                   -15,595,225.83                   15,595,225.83山东黄金矿业股份有限公司 2012 年半年度报告他四、本期
                1,423,072,408.00                    2,720,000.00       931,575.16    171,359,695.70           3,218,668,766.53                       734,016,335.90   5,545,328,781.29期末余额法定代表人:陈玉民 主管会计工作负责人:汪晓玲 会计机构负责人:汪晓玲
                                                                              母公司所有者权益变动表
                                                                                  2012 年 1—6 月
                                                                                                                                                              单位:元 币种:人民币
                                                                              本期金额
      项目        实收资本(或                      减:库存                                        一般风
                                     资本公积                      专项储备         盈余公积                   未分配利润        所有者权益合计
                     股本)                           股                                            险准备一、上年年
                  1,423,072,408    298,199,996.62                              350,569,885.30                1,861,328,919.23     3,933,171,209.15末余额
       加:会计政策变更
             前期差错更正
             其他二、本年年
                  1,423,072,408    298,199,996.62                              350,569,885.30                1,861,328,919.23     3,933,171,209.15初余额三、本期增
    减变动金额                                                                                                   873,152,652.37       873,152,652.37(减少以山东黄金矿业股份有限公司 2012 年半年度报告“-”号填列)(一)净利
                                                  1,086,613,513.57   1,086,613,513.57润(二)其他综合收益上述(一)
    和(二)小                                       1,086,613,513.57   1,086,613,513.57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
                                                  -213,460,861.20    -213,460,861.20分配1.提取盈余公积2.提取一般风险准备3.对所有者
                                                  -213,460,861.20    -213,460,861.20(或股东)山东黄金矿业股份有限公司 2012 年半年度报告的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备
    1.本期提取                                    9,664,310.91                                           9,664,310.91
    2.本期使用                                    9,664,310.91                                           9,664,310.91(七)其他四、本期期
               1,423,072,408   298,199,996.62                  350,569,885.30   2,734,481,571.60   4,806,323,861.52末余额山东黄金矿业股份有限公司 2012 年半年度报告
                                                                                                                                          单位:元 币种:人民币
                                                                       上年同期金额
      项目        实收资本(或股                      减:库存                               一般风
                                       资本公积                  专项储备     盈余公积                 未分配利润      所有者权益合计
                       本)                             股                                   险准备一、上年年
                  1,423,072,408.00   298,199,996.62                         193,168,623.88            587,024,807.19   2,501,465,835.69末余额
        加:会计政策变更
             前期差错更正
             其他二、本年年
                  1,423,072,408.00   298,199,996.62                         193,168,623.88            587,024,807.19   2,501,465,835.69初余额三、本期增减变动金
    额(减少以                                                                                            33,669,225.35      33,669,225.35“-”号填列)(一)净利
                                                                                                      175,976,466.15     175,976,466.15润(二)其他山东黄金矿业股份有限公司 2012 年半年度报告综合收益上述(一)
    和(二)小                                       175,976,466.15    175,976,466.15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
                                                  -142,307,240.80   -142,307,240.80分配1.提取盈余公积2.提取一般风险准备3.对所有
    者(或股                                         -142,307,240.80   -142,307,240.80东)的分配4.其他(五)所有者权益内山东黄金矿业股份有限公司 2012 年半年度报告部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提
                                                  6,010,160.00                                         6,010,160.00取2.本期使
                                                  6,010,160.00                                         6,010,160.00用(七)其他四、本期期
              1,423,072,408.00   298,199,996.62                  193,168,623.88   620,694,032.54   2,535,135,061.04末余额法定代表人:陈玉民 主管会计工作负责人:汪晓玲 会计机构负责人:汪晓玲(二) 公司概况
    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 17 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:集团公司和山东黄金集团平度黄金有限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、北山东黄金矿业股份有限公司 2012 年半年度报告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占总股本的 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。
    公司 2008 年 4 月 18 日召开的 2007 年度股东大会审议通过了"2007 年度利润分配及资本公积转增股本"方案,以增发完成后的总股本 177,884,051 股为基数,以资本公积转增股本,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。
    公司 2009 年 3 月 20 日召开的 2008 年度股东大会审议通过了"2008 年度利润分配及资本公积转增股本"方案,以总股本 355,768,102 股为基数,以资本公积转增股本,向全体股东实施 10 股转增 10 股,转增后公司总股本增至 711,536,204 股。
    公司 2010 年 4 月 7 日召开的 2009 年度股东大会审议通过了"2009 年度利润分配及资本公积转增股本"方案,以总股本 711,536,204 股为基数,以资本公积转增股本,向全体股东实施 10 股转增 5 股,同时以未分配利润送派红股,向全体股东实施 10 股送 5 股。转增及送派红股后公司总股本增至 1,423,072,408 股。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:山东省济南市舜华路 2000 号舜泰广场 3 号楼
    组织形式:股份有限公司
    总部地址:山东省济南市舜华路 2000 号舜泰广场 3 号楼
    母公司名称:山东黄金集团有限公司
    集团最终控制方:山东省人民政府国有资产监督管理委员会(三) 公司主要会计政策、会计估计和前期差错:1、 财务报表的编制基础:公司财务报表以持续经营假设为基础,根据实际发生的交易和事项,按照财政部 2006 年 2月颁布的《企业会计准则-基本准则》和 38 项具体会计准则、其后颁布的应用指南、准则解释及其他相关规定(以下统称"企业会计准则")进行确认和计量,并在此基础上编制财务报表。2、 遵循企业会计准则的声明:公司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。3、 会计期间:公司的会计期间为公历 1 月 1 日至 12 月 31 日。4、 记账本位币:山东黄金矿业股份有限公司 2012 年半年度报告公司以人民币为记账本位币。5、 同一控制下和非同一控制下企业合并的会计处理方法企业合并分为同一控制下的企业合并和非同一控制下的企业合并。公司作为合并方参与的在同一控制下的企业合并的会计处理采用权益结合法:(1)合并方取得的被合并方的资产、负债的入账价值或形成的长期股权投资的初始投资成本,以合并日取得的资产、负债在被合并方的原账面价值或者合并日在被合并方账面所有者权益享有的份额作为其初始投资成本。所确认的资产、负债的入账价值或确认的初始投资成本与所付出的合并对价账面价值的差额,应当调整资本公积和留存收益。(2)吸收合并和新设合并中,被合并方在合并前实现的留存收益中属于合并方的部分,视情况进行调整,在合并日自资本公积转入留存收益;控股合并中,在编制合并财务报表时将被合并方在合并前实现的留存收益中属于合并方的部分以资本公积为限,自资本公积转入留存收益。(3)合并方为合并而发生的审计、评估、法律、咨询等相关直接费用,在发生时直接计入当期损益。(4)在控股合并中,合并方在合并日应该按照合并后主体在以前期间一直存在的原则,将被合并方合并期初至合并日的利润表和现金流量表全部纳入合并方编制的合并财务报表。在编制比较报表时,合并方按照相同的原则对比较报表有关项目的期初数进行调整。公司作为购买方参与的非同一控制下的企业合并会计处理采用购买法(1)非同一控制下的企业合并,购买方以付出的资产、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;作为合并对价付出的净资产的公允价值与账面价值的差额,应作为资产处置损益计入合并当期损益。(2)吸收合并中,购买方取得的被购买方可辨认的资产、负债的入账价值以其公允价值确定。合并成本大于被购买方可辨认的资产、负债的公允价值的差额作为企业合并形成的商誉,合并成本小于被购买方可辨认的资产、负债的公允价值的差额计入营业外收入。(3)控股合并时,购买方在购买日编制合并资产负债表,对于被购买方有关资产、负债应当按照合并中确定的公允价值列示,合并成本大于合并中取得的各项可辨认资产、负债公允价值份额的差额,确认为合并资产负债表中的商誉。企业合并成本小于合并中取得的各项可辨认资产、负债公允价值份额的差额,在合并资产负债表中调整盈余公积和未分配利润。(4)购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益。公司通过多次交易分步实现的非同一控制下企业合并,应当区分个别财务报表和合并财务报表进行相关会计处理:(1)在个别财务报表中,应当以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本;购买日之前持有的被购买方的股权涉及其他综合收益的,应当在处置该项投资时将与其相关的其他综合收益转入当期投资收益。(2)在合并财务报表中,对于购买日之前持有的被购买方的股权,应当按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益;购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益应当转为购买日所属当期投资收益。6、 合并财务报表的编制方法:(1) 公司以控制为基础确定合并财务报表的合并范围。如果公司在被投资单位拥有高于 50%的表决权资本,或者虽然拥有的表决权资本不足 50%但能对被投资单位实施实质性控制,山东黄金矿业股份有限公司 2012 年半年度报告公司均将此被投资单位作为子公司,在编制合并财务报表时纳入合并范围。公司通过同一控制下的企业合并增加的子公司,自合并当期期初纳入公司合并财务报表,并调整合并报表的年初数或上年数;通过非同一控制下企业合并增加的子公司,自购买日起纳入公司合并财务报表。公司报告期转让控制权的子公司,自丧失实际控制权之日起不再纳入合并范围。在编制合并财务报表时,公司对子公司的会计政策和会计期间进行调整,以确保其采用的会计政策和适用的会计期间与公司保持一致。公司通过非同一控制下企业合并方式收购时,若子公司在收购日可辨认资产、负债的公允价值与其账面价值存在差异,公司在按照子公司收购时可辨认资产、负债的公允价值对子公司财务报表进行调整后作为编制合并财务报表的基础。编制合并财务报表前,公司将对子公司的长期股权投资由成本法调整为权益法。公司与子公司之间以及子公司相互之间的所有重大往来余额、内部交易及未来实现损益在编制合并财务报表时予以抵销。公司收购子公司时发生的合并成本大于收购时享有的子公司可辨认净资产公允价值份额之间的差额作为合并资产负债表中的"商誉",合并成本小于收购时享有子公司可辨认净资产公允价值份额之间的差额计入合并当期的"营业外收入"。子公司的其他投资者在子公司净资产中享有的权益,以"少数股东权益"在合并资产负债表的股东权益中单独列示;子公司当期净损益中属于少数股东权益的份额,在合并利润表的净利润项目下以"少数股东损益"项目列示。在合并财务报表中,子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额的,其余额仍应当冲减少数股东权益。7、 现金及现金等价物的确定标准:公司现金流量表之现金指库存现金以及可以随时用于支付的存款。现金流量表之现金等价物指持有期限短(一般是指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。8、 外币业务和外币报表折算:(1) 外币交易折算公司发生外币交易,在初始确认时采用交易日的即期汇率将外币金额折算为人民币金额。资产负债表日,外币货币性项目采用资产负债表日的即期汇率折算为人民币;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算为人民币;以历史成本计量的外币非货币性项目采用交易发生日的即期汇率折算为人民币。除了为购建或生产符合资本化条件的资产而借入的外币专门借款本金及利息的汇兑差额按资本化的原则处理外,其余情况下所产生的外币折算差额直接计入当期损益。货币兑换形成的折算差额,计入财务费用。(2) 外币报表折算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。山东黄金矿业股份有限公司 2012 年半年度报告上述折算产生的外币财务报表折算差额,在资产负债表所有者权益项目下单独列示。9、 金融工具:金融工具是指形成一个企业的金融资产,并形成其他单位的金融负债或权益工具的合同。金融工具包括金融资产、金融负债和权益工具。(1) 金融工具的分类:公司结合自身业务特点和风险管理要求,将取得的金融资产或承担的金融负债在初始确认时分为以下五类: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、可供出售的金融资产、其他金融负债。
    1) 以公允价值计量且其变动计入当期损益的金融资产或金融负债:持有的主要目的是为了近期内出售、回购或赎回。可以进一步分为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。
    2) 持有至到期投资:是指到期日固定、回收金额固定或可确定,且管理层有明确意图和能力持有至到期的非衍生金融资产。
    3) 贷款和应收款项:是指在活跃市场中没有报价,回收金额固定或可确定的非衍生金融资产。
    4) 可供出售金融资产:包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产。
    5) 其他金融负债(2) 金融资产和金融负债的确认和计量:当公司成为金融工具合同的一方时,确认一项金融资产或金融负债。根据此确认条件,公司应将金融工具确认和计量范围内的衍生工具合同形成的权利或义务,确认为金融资产或金融负债。但是,如果衍生工具涉及金融资产转移,且导致该金融资产转移不符合终止确认条件,则不应将其确认,否则会导致衍生工具形成的义务被重复确认。金融资产以公允价值进行初始确认。以公允价值计量且其变动计入当期损益的金融资产,取得时发生的相关交易费用直接计入当期损益,其他金融资产的相关交易费用计入初始确认金额。当某项金融资产收取现金流量的合同权利已终止或与该金融资产所有权上几乎所有的风险和报酬已转移至转入方的,终止确认该金融资产。以公允价值计量且其变动计入当期损益的金融资产和可供出售金融资产按照公允价值进行后续计量;但在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,按照成本计量;应收款项以及持有至到期投资采用实际利率法,以摊余成本列示。以公允价值计量且其变动计入当期损益的金融资产的公允价值变动计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,其公允价值与初始入账金额之间的差额确认为投资损益,同时调整公允价值变动损益。可供出售金融资产的公允价值变动计入所有者权益;持有期间按实际利率法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,取得的价款与账面价值扣除原直接计入所有者权益的公允价值变动累计额之后的差额,计入投资损益。(3) 金融资产和金融负债的终止确认:当收取金融资产现金流量的合同权利终止,或金融资产已经转移,且符合《企业会计准则第23 号-金融资产转移》规定的金融资产终止确认条件的,公司终止确认该金融资产。当金融负债的现时义务全部或部分已经解除的,公司终止确认该金融负债或其一部分。(4) 金融资产减值:除以公允价值计量且其变动计入当期损益的金融资产外,公司于资产负债表日对金融资产的山东黄金矿业股份有限公司 2012 年半年度报告账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。如果可供出售权益工具投资的公允价值发生较大幅度或非暂时性下降,原直接计入所有者权益的因公允价值下降形成的累计损失计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。对已确认减值损失的可供出售权益工具投资,在期后公允价值上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入所有者权益。在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资发生的减值损失,不予转回。10、 应收款项:(1) 单项金额重大并单项计提坏账准备的应收款项:单项金额重大的判断依据或金
                                    单项金额 500 万元及以上额标准
                                    在资产负债日,除对合并财务报表范围内母子公司之间、各子公
                                    司之间应收款项或有确凿证据表明不存在减值的应收款项不计提
    单项金额重大并单项计提坏账         坏账准备之外,本公司对单项金额重大的应收款项单独进行减值
    准备的计提方法                     测试,经测试发生了减值的,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。单独测试未减值
                                    的,按照账龄分析法计提坏账准备。(2) 按组合计提坏账准备应收款项:组合中,采用账龄分析法计提坏账准备的:
            账龄                  应收账款计提比例说明                其他应收款计提比例说明
    1 年以内(含 1 年)       5%                                   5%
    1-2 年                   10%                                  10%
    2-3 年                   20%                                  20%
    3-4 年                   30%                                  30%
    4-5 年                   40%                                  40%
    5 年以上                  50%                                  50%(3) 单项金额虽不重大但单项计提坏账准备的应收账款:
                                                   合并财务报表范围内母子公司之间、各子公司之
    单项计提坏账准备的理由                            间应收款项或有确凿证据表明不存在减值的应收
                                                   款项及收回可能性较小的应收款项
    坏账准备的计提方法                                个别认定法11、 存货:(1) 存货的分类存货的分类:存货主要分为原材料、在产品、周转材料、库存商品等。(2) 发出存货的计价方法山东黄金矿业股份有限公司 2012 年半年度报告其他存货取得和发出的计价方法:存货在取得时按实际成本计价;发出存货采用加权平均法计价。(3) 低值易耗品和包装物的摊销方法1) 低值易耗品一次摊销法2) 包装物一次摊销法12、 长期股权投资:
    (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。
    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;长期股权投资的山东黄金矿业股份有限公司 2012 年半年度报告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。
    (3)减值准备
    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。13、 投资性房地产:(1) 投资性房地产的分类: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。不包括自用房地产、作为存货的房地产。(2) 投资性房地产的计价:投资性房地产按其成本作为入账价值,外购投资性房地产的成本包括购买价款、相关税费和可直接归属于该资产的其他支出;自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。(3) 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。(4) 投资性房地产的转换和处置:投资性房地产的用途改变为自用时,则自改变之日起,将该投资性房地产转换为固定资产或无形资产。自用房地产的用途改变为赚取租金或资本增值时,则自改变之日起,将固定资产或无形资产转换为投资性房地产。发生转换时,以转换前的账面价值作为转换后的入账价值。当投资性房地产被处置,或者永久退出使用且预计不能从其处置中取得经济利益时,终止确认该项投资性房地产。投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的金额计入当期损益。14、 固定资产:(1) 各类固定资产的折旧方法:
        类别                折旧年限(年)            残值率(%)        年折旧率(%)
    房屋及建筑物         10-35 年                    3                 9.70-2.77
    机器设备             4-18 年                     3                 5.39-24.25
    电子设备             4年                         3                 24.25
    运输设备             6年                         3                 16.17
    井巷                                                               18 元/吨原矿(2) 其他说明(1) 固定资产后续支出的处理:固定资产的后续支出主要包括修理支出、更新改良支出及装修支出等内容,其会计处理方法为:山东黄金矿业股份有限公司 2012 年半年度报告
    1) 固定资产日常修理和大修费用发生时直接计入当期费用;
    2) 固定资产更新改良支出,当其包含的经济利益很可能流入企业且成本能够可靠计量时计入固定资产价值;同时将被替换资产的账面价值扣除。
    3) 固定资产装修费用,当其包含的经济利益很可能流入企业且成本能够可靠计量时,在"固定资产"内单设明细科目核算,并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,采用直线法单独计提折旧。(2) 持有待售的固定资产的处理:持有待售的固定资产是指在当前状况下仅根据出售同类固定资产的惯例就可以直接出售且极可能出售的固定资产。对于持有待售的固定资产,公司将调整该项固定资产的预计净残值,使该项固定资产的预计净残值能够反映其公允价值减去处置费用后的金额,但不得超过符合持有待售条件时该项固定资产的原账面价值,原账面价值高于预计净残值的差额,应作为资产减值损失计入当期损益。15、 在建工程:(1) 在建工程的计价:按实际发生的支出确定工程成本。自营工程按直接材料、直接工资、直接施工费等计量;发包工程按照应支付的工程价款(包括按合同规定向承包企业预付工程款、备料款)等计量;设备安装工程按所安装设备的价值、安装费用、工程试运转等所发生的支出等确定工程成本。在建工程成本还包括资本化的借款费用和汇兑损益。(2) 在建工程结转固定资产的时点:公司所建造的固定资产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,根据在建工程已经发生的实际成本及未来发生的预计成本,按估计的价值转入固定资产,并按本会计政策的相关规定计提固定资产折旧,待办理了竣工决算手续后再作调整。16、 借款费用:(1)借款费用资本化的确认原则: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。在同时具备下列三个条件时,予以资本化,计入相关资产成本:
    1) 资产支出已经发生;
    2) 借款费用已经发生;
    3) 为使资产达到预定可使用状态所必要的购建活动已经开始。(2) 借款费用资本化的期间:为购建符合资本化条件的固定资产所发生的借款费用,满足上述资本化条件的,在该资产达到预定可使用状态前所发生的,计入资产成本;符合资本化条件的固定资产在购建过程中发生非正常中断、且中断时间连续超过 3 个月的,暂停借款费用的资本化。在中断期间发生的借款费用确认为费用,计入当期损益,直至固定资产的购建活动重新开始。如果中断是所购建的符合资本化条件的固定资产达到预定可使用状态必要的程序,借款费用的资本化继续进行。(3) 借款费用资本化金额的计算方法:为购建符合资本化条件的固定资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。占用了一般借款的,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。资本化期间,是指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。17、 无形资产:山东黄金矿业股份有限公司 2012 年半年度报告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。包括专利权、非专利技术、商标权、著作权、土地使用权、特许权、计算机软件等。企业自创商誉以及内部产生的品牌、报刊名等,不能确认为无形资产。(1) 无形资产的计价方法:购入的无形资产,按实际支付的价款和相关的其他支出作为实际成本。投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允的,按公允价值确定实际成本。自行研究开发的无形资产,其研究阶段的支出,于发生时计入当期损益;其开发阶段的支出,同时满足下列条件的,确认为无形资产(专利技术和非专利技术)。
    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) 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;
    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;(2) 无形资产的摊销方法和期限:公司的土地使用权从出让起始日起,按其出让年限平均摊销;公司其他无形资产按预计使用寿命、合同规定的受益年限和法律规定的有效年限三者中最短者分期平均摊销。摊销金额按其受益对象计入相关资产成本和当期损益。使用寿命不确定的无形资产不进行摊销,须在每年年末进行减值测试。18、 长期待摊费用:长期待摊费用是指公司已经支出,但应由本期和以后各期分别负担的分摊期限在 1 年以上的各项费用。按实际支出入账,在项目受益期内平均摊销。如果长期待摊费用项目不能使公司在以后会计期间受益的,将尚未摊销的该项目的摊余价值全部转入当期损益。19、 附回购条件的资产转让:对于附回购条件的资产转让,如果未将资产所有权上的主要风险和报酬转移给购买方,不应当确认销售收入,也不应当终止确认所出售的资产。20、 预计负债:(1) 预计负债的确认原则:当与对外担保、未决诉讼或仲裁、产品质量保证、裁员计划、亏损合同、辞退义务、重组义务、固定资产弃置义务等或有事项相关的业务同时符合以下条件时,公司将其确认为负债:
    1) 该义务是本公司承担的现时义务;
    2) 履行该义务很可能导致经济利益流出公司;
    3) 该义务的金额能够可靠地计量。(2) 预计负债计量方法:预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。公司在确定最佳估计数时,考虑与或有事项有关的风险、不确定性和货币时间价值等因素。预计负债的金额通常应当等于未来应支付的金额,但未来应支付金额与其现值相差较大的,应当按照未来应支付金额的现值确定。在确定预计负债金额时,考虑可能影响履行现时义务所需金额的相关未来事项。21、 股份支付及权益工具:山东黄金矿业股份有限公司 2012 年半年度报告(1) 股份支付的种类:股份支付分为以权益结算的股份支付和以现金结算的股份支付。(2) 权益工具公允价值的确定方法:权益工具的公允价值,按照《企业会计准则第 22 号-金融工具确认和计量》确定。(3) 确认可行权权益工具最佳估计的依据:在等待期内每个资产负债表日,根据最新取得的可行权职工人数变动等后续信息做出最佳估计,修正预计可行权的权益工具数量。实施、修改、终止股份支付计划的相关会计处理1) 股份支付的实施a) 以权益结算的股份支付换取职工提供服务的以授予职工权益工具的公允价值计量。授予后立即可行权的换取职工服务的以权益结算的股份支付,在授予日按照权益工具的公允价值计入相关成本或费用,相应增加资本公积。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按照权益工具授予日的公允价值,将当期取得的服务计入相关成本或费用和资本公积。在资产负债表日,后续信息表明可行权权益工具的数量与以前估计不同的,进行调整,并在可行权日调整至实际可行权的权益工具数量。对于可行权条件为规定服务期间的股份支付,等待期为授予日至可行权日的期间;对于可行权条件为规定业绩的股份支付,在授予日根据最可能的业绩结果预计等待期的长度。企业在可行权日之后不再对已确认的相关成本或费用和所有者权益总额进行调整。b) 以权益结算的股份支付换取其他方服务的,分别下列情况处理:其他方服务的公允价值能够可靠计量的,按照其他方服务在取得日的公允价值,计入相关成本或费用,相应增加所有者权益。其他方服务的公允价值不能可靠计量但权益工具公允价值能够可靠计量的,按照权益工具在服务取得日的公允价值,计入相关成本或费用,相应增加所有者权益。在行权日,企业根据实际行权的权益工具数量,计算确定应转入实收资本或股本的金额,将其转入实收资本或股本。c) 以现金结算的股份支付按照企业承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。授予后立即可行权的以现金结算的股份支付,在授予日以企业承担负债的公允价值计入相关成本或费用,相应增加负债。完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付,在等待期内的每个资产负债表日,以对可行权情况的最佳估计为基础,按照企业承担负债的公允价值金额,将当期取得的服务计入成本或费用和相应的负债。在资产负债表日,后续信息表明企业当期承担债务的公允价值与以前估计不同的,进行调整,并在可行权日调整至实际可行权水平。企业在相关负债结算前的每个资产负债表日以及结算日,对负债的公允价值重新计量,其变动计入当期损益。2) 股份支付的修改a) 修改增加了所授予的权益工具的公允价值,按照权益工具公允价值的增加相应地确认取得服务的增加。修改发生在等待期内,在确认修改日至修改后的可行权日之间取得服务的公允价值时,既包括在剩余原等待期内以原权益工具授予日公允价值为基础确定的服务金额,也包括权益工具公允价值的增加。修改发生在可行权日之后,立即确认权益工具公允价值的增加。如果股份支付协议要求职工只有先完成更长期间的服务才能取得修改后的权益工具,山东黄金矿业股份有限公司 2012 年半年度报告则在整个等待期内确认权益工具公允价值的增加。b) 修改增加了所授予的权益工具的数量,将增加的权益工具的公允价值相应地确认为取得服务的增加。如果修改发生在等待期内,在确认修改日至增加的权益工具可行权日之间取得服务的公允价值时,既包括在剩余原等待期内以原权益工具授予日公允价值为基础确定的服务金额,也包括权益工具公允价值的增加。c) 如果按照有利于职工的方式修改可行权条件,如缩短等待期、变更或取消业绩条件(而非市场条件),在处理可行权条件时,考虑修改后的可行权条件。d) 修改减少了所授予的权益工具的公允价值,继续以权益工具在授予日的公允价值为基础,确认取得服务的金额,而不考虑权益工具公允价值的减少。e) 修改减少了授予的权益工具的数量,将减少部分作为已授予的权益工具的取消来进行处理。f) 以不利于职工的方式修改了可行权条件,如延长等待期、增加或变更业绩条件(而非市场条件),在处理可行权条件时,不考虑修改后的可行权条件。3) 股份支付的终止a) 将取消或结算作为加速可行权处理,立即确认原本应在剩余等待期内确认的金额。b) 在取消或结算时支付给职工的所有款项均应作为权益的回购处理,回购支付的金额高于该权益工具在回购日公允价值的部分,计入当期费用。c) 如果向职工授予新的权益工具,并在新权益工具授予日认定所授予的新权益工具是用于替代被取消的权益工具的,企业应以处理原权益工具条款和条件修改相同的方式,对所授予的替代权益工具进行处理。企业如果回购其职工已可行权的权益工具,借记所有者权益,回购支付的金额高于该权益工具在回购日公允价值的部分,计入当期费用。22、 回购本公司股份:回购公司股份,应按照成本法确定对应的库存股成本。注销的库存股成本高于对应股本成本的,依次冲减资本公积、盈余公积、未分配利润的金额;注销的库存股成本低于对应股本成本的,增加资本公积。转让的库存股,转让收入高于库存股成本的,增加资本公积;转让收入低于库存股成本的,依次冲减的资本公积、盈余公积、未分配利润的金额。因实行股权激励回购本公司股份的,在回购时,按照回购股份的全部支出作为库存股处理,同时进行备查登记。23、 收入:公司收入确认原则如下:(1) 销售商品的收入,在下列条件均能满足时予以确认:1) 企业已将商品所有权上的主要风险和报酬转移给购货方;2) 企业既没有保留通常与所有权相联系的继续管理权,也没有对己售出的商品实施有效控制;3) 收入的金额能够可靠计量;4) 相关经济利益很可能流入企业;5) 相关的、已发生的或将发生的成本能够可靠计量。(2) 提供劳务收入:在资产负债表日提供劳务交易的结果能够可靠估计的, 按照完工百分比法确认提供劳务收入。提供劳务交易的结果能够可靠估计,是指同时具备以下条件:1) 收入的金额能够可靠计量;山东黄金矿业股份有限公司 2012 年半年度报告2) 相关的经济利益很可能流入企业;3) 交易的完工进度能够可靠确定;4) 交易中已发生的和将发生的成本能够可靠计量。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) 已发生的劳务成本预计能够得到补偿,应按已经发生的劳务成本金额确认收入;并按相同金额结转成本;2) 已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) 既销售商品又提供劳务的收入:公司与其他企业签订的合同或协议包括销售商品和提供劳务时,销售商品部分和提供劳务部分能够区分且能够单独计量的,将提供劳务的部分作为提供劳务处理。销售商品部分和提供劳务不能够区分的,或虽能区分但不能够单独计量的,应当将销售商品部分和提供劳务部分全部作为销售商品处理。(4) 让渡资产使用权收入:让渡资产使用权收入包括利息收入、使用费收入等。同时满足下列条件的,才能予以确认:相关的经济利益很可能流入企业;收入的金额能够可靠计量。24、 政府补助:政府补助在能够满足其所附的条件以及能够收到时,予以确认。政府补助为货币性资产的,按照实际收到的金额计量;对于按照固定的定额标准拨付的补助,按照应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能可靠取得的,按照名义金额(1元)计量。与资产相关的政府补助确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益;用于补偿已发生的相关费用或损失的,直接计入当期损益。25、 递延所得税资产/递延所得税负债:递延所得税资产和递延所得税负债根据资产和负债的计税基础与其账面价值的差额(暂时性差异)计算确认。对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损和税款抵减,视同暂时性差异确认相应的递延所得税资产。于资产负债表日,递延所得税资产和递延所得税负债,按照预期收回该资产或清偿该负债期间的适用税率计量。公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。对已确认的递延所得税资产,当预计到未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产时,应当减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,减记的金额予以转回。26、 经营租赁、融资租赁:(1) 经营租赁经营租赁是指除融资租赁以外的其它租赁。1)承租人对于经营租赁的租金,在租赁期内各个期间按照直线法计入相关资产成本或当期损益,发生的初始直接费用计入当期损益。或有租金在实际发生时计入当期损益。出租人提供免租期的,将租金总额在不扣除免租期的整个租赁期内,按直线法或其他合理的山东黄金矿业股份有限公司 2012 年半年度报告方法进行分摊,免租期内确认租金费用。出租人承担了某些费用的,将该费用从租金费用总额中扣除,按扣除后的租金费用余额在租赁期内进行分摊。企业的售后租回交易认定为经营租赁的,分别以下情况处理:
    a.有确凿证据表明售后租回交易是按照公允价值达成的,售价与资产账面价值的差额计入当期损益。
    b.售后租回交易如果不是按照公允价值达成的,售价低于公允价值的差额,应计入当期损益;但若该损失将由低于市价的未来租赁付款额补偿时,有关损失应予以递延(递延收益),并按与确认租金费用相一致的方法在租赁期内进行分摊;如果售价大于公允价值,其大于公允价值的部分应计入递延收益,并在租赁期内分摊。2)出租人按资产的性质将用作经营租赁的资产包括在资产负债表中的相关项目内。对于经营租赁的租金,在租赁期内各个期间按照直线法确认为当期损益。发生的初始直接费用计入当期损益,金额较大的资本化,在整个经营租赁期间内按照与确认租金收入相同的基础分期计入当期损益。对于经营租赁资产中的固定资产,采用类似资产的折旧政策计提折旧,对于其它经营租赁资产,采用系统合理的方法进行摊销。或有租金在实际发生时计入当期损益。提供免租期的,将租金总额在不扣除免租期的整个租赁期内,按直线法或其他合理的方法进行分配,免租期内出租人确认租金收入。承担了承租人某些费用的,将该费用自租金收入总额中扣除,按扣除后的租金收入余额在租赁期内进行分配。(2) 融资租赁融资租赁是指实质上转移了与资产所有权有关的全部风险和报酬的租赁。其所有权最终可能转移也可能不转转移。1) 承租人在租赁期开始日,将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租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。在租赁谈判和签订租赁合同过程中发生的可归属于租赁项目的初始直接费用计入租入资产价值。在计算最低租赁付款额的现值时,能够取得出租人的租赁内含利率的,采用出租人的租赁内含利率作为折现率;否则,采用租赁合同规定的利率作为折现率。无法取得出租人的租赁内含利率且租赁合同没有规定利率,采用同期银行贷款利率作为折现率。未确认的融资费用采用实际利率法在租赁期内各个期间进行分摊。对租赁资产采用与自有应折旧资产相一致的折旧政策。能够合理确定租赁期满时取得租赁资产所有权的,在租赁资产使用寿命内计提折旧。无法合理确定租赁期满时取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。或有租金在实际发生时计入当期损益。2) 出租人在租赁期开始日,将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入帐价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。未实现融资收益采用实际利率法在租赁期内各个期间进行分配。每年年度终了,对未担保余值进行复核。未担保余值增加的,不作调整。有证据表明未担保余值已经减少的,重新计算租赁内含利率,由此引起的租赁投资净额的减少计入当期损益;以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入。租赁投资净山东黄金矿业股份有限公司 2012 年半年度报告额是融资租赁中最低租赁收款额及未担保余值之和与未实现融资收益之间的差额。已确认损失的未担保余值得以恢复的,在原已确认的损失金额内转回,并重新计算租赁内含利率,以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入。或有租金在实际发生时计入当期损益。27、 主要会计政策、会计估计的变更(1) 会计政策变更无(2) 会计估计变更无28、 前期会计差错更正(1) 追溯重述法无(2) 未来适用法无(四) 税项:1、 主要税种及税率
              税种                             计税依据                   税率
    增值税                            销售收入                   17%
    营业税                            提供劳务等取得收入         5%
    城市维护建设税                    流转税                     5%、7%
    企业所得税                        应纳税所得额               25%2、 税收优惠及批文增值税: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。(五) 企业合并及合并财务报表1、 子公司情况(1) 通过设立或投资等方式取得的子公司
        山东黄金矿业股份有限公司 2012 年半年度报告
                                                                                   单位:万元 币种:人民币
                                                                                                       从母公司所
                                                         实质
                                                                                                       有者权益冲
                                                         上构
                                                                                              少数股   减子公司少
                                                         成对
                                                                                              东权益   数股东分担
                         业                              子公          表决
    子公   子公                                     期末实          持股          是否     少数   中用于   的本期亏损
              注册       务   注册资   经营范            司净          权比
    司全   司类                                     际出资          比例          合并     股东   冲减少   超过少数股
                地       性     本       围              投资            例
    称     型                                       额            (%)           报表     权益   数股东   东在该子公
                         质                              的其          (%)
                                                                                              损益的   司期初所有
                                                         他项
                                                                                                金额   者权益中所
                                                         目余
                                                                                                       享有份额后
                                                           额
                                                                                                         的余额
              济   南
              市   历                  金银、
              城   区                  铂金、山东
              经   十                  珠宝玉金博
              东   路                  器镶嵌
    经贸                           5,200            5,200            100    100   是
              临   港                  饰品等有限
              经   济                  生产、公司
              开   发                  加工、
              区   南                  销售
              区山东黄金
              莱 西                    自有资矿业
              市 南                    金对矿
    (莱                          15,000            27,299           100    100   是
              墅 镇                    业进行西)
              驻地                     投资有限公司山东
              青 岛
    黄金                                   黄金及
              平 度
    矿业                                   副产品
              市 灰
    (鑫                          18,000   的采选   18,000           100    100   是
              埠 镇
    汇)                                   冶、销
              大 庄
    有限                                   售
              子村公司山东
    黄金                                   黄金及
              沂 南
    矿业                                   副产品
              县 铜
    (沂                          12,000   的 采    12,000           100    100   是
              井 镇
    南)                                   选、销
              驻地
    有限                                   售公司
                                       金矿石山东
              招    远                 采选、黄金
              市    玲                 冶炼、矿业
              珑    镇                 硫 精
    (玲                          30,000            30,000           100    100   是
              黄    水                 矿、尾珑)
              路   999                 矿 销有限
              号                       售、汽公司
                                       车货运
        (2) 同一控制下企业合并取得的子公司
              山东黄金矿业股份有限公司 2012 年半年度报告
                                                                                                    单位:万元 币种:人民币
                                                                                                               少数
                                                                                                                             从母公司所有
                                                                                                               股东
                                                                     实质上                                                  者权益冲减子
                                                                                                               权益
                                                                     构成对     持                                           公司少数股东
                                                                                       表决                    中用
    子公    子公                                                       子公司     股             是否     少数                 分担的本期亏
                 注册     业务      注册    经营范       期末实际                      权比                    于冲
    司全    司类                                                       净投资     比             合并     股东                 损超过少数股
                   地     性质      资本      围           出资额                        例                    减少
    称      型                                                       的其他     例             报表     权益                 东在该子公司
                                                                                       (%)                     数股
                                                                     项目余    (%)                                           期初所有者权
                                                                                                               东损
                                                                       额                                                    益中所享有份
                                                                                                               益的
                                                                                                                               额后的余额
                                                                                                               金额
                                            金银制
                 济南                       品、铂金
                 市历                       制品、珠
    山东           城区                       宝镶嵌
    黄金           经十                       饰品、金
    鑫意           东路                       属工艺
                                    1,000                 1,012.56               90      90    否
    首饰           临港                       品、模
    有限           经济                       具、包装
    公司           区开                       用品、钟
                 发区                       表的生
                 南区                       产、加
                                            工、销售
    山东
                 莱州
    黄金                                      金矿的
                 市莱
    矿业                                      采选、金
                 州北
    ( 莱                             76,000   冶炼及      104,623.65             100      100    是
                 路
    州 )                                      黄金销
                 609
    有限                                      售
                 号
    公司
              (3) 非同一控制下企业合并取得的子公司
                                                                                                    单位:万元 币种:人民币
                                                                                                                      少数
                                                                                                                               从母公司所有
                                                                                                                      股东
                                                                实质上                                                         者权益冲减子
                                                                                                是                    权益
         子                                                     构成对                                                         公司少数股东
                     业                                                                         否                    中用
    子公     公                                                     子公司    持股        表决权                                   分担的本期亏
              注册   务    注册资      经营范    期末实际                                       合      少数股东      于冲
    司全     司                                                     净投资    比例          比例                                   损超过少数股
                地   性      本          围        出资额                                       并        权益        减少
    称     类                                                     的其他    (%)           (%)                                    东在该子公司
                     质                                                                         报                    数股
         型                                                     项目余                                                         期初所有者权
                                                                                                表                    东损
                                                                  额                                                           益中所享有份
                                                                                                                      益的
                                                                                                                               额后的余额
                                                                                                                      金额
                                       矿石、
                                       黄金、
    山东                                   白银、
              乳山
    金洲                                   铜、硫
              市下
    矿业                                   采选、
              初镇           9,500                      4,845                  51         51   是       39,574.70
    集团                                   冶炼及
              南东
    有限                                   销售;
              庄
    公司                                   黄金代
                                       理 买
                                       卖;
    山东          乳山                     矿石开
    金洲          市下                     采 加
                                 500                   642.15                 100        100   是
    集团          初镇                     工,黄
    富岭          三甲                     金 加
       山东黄金矿业股份有限公司 2012 年半年度报告
    矿业   村东                  工、销
    有限                         售公司山东
    金洲   乳山
                             黄金、
    集团   市下
                             铜、白
    千岭   初镇          1,000               900.00                90        90    是      1,004.15
                             银矿业
    矿业   黄格
                             采选
    有限   庄村公司
       赤峰
    赤峰                         黄金矿
       市松
    柴胡                         石 开
       山区
    栏子                         采、选
       初头
    黄金             1,001.77    冶、销    26,174.15           73.5229   73.5229   是      7,077.11
       朗镇
    矿业                         售;石
       柴胡
    有限                         英岩矿
       栏子
    公司                         开采
       村山东
                             对矿业
    金石   莱州
                             开发项
    矿业   市金          2,680              124,500                75        75    是     29,953.63
                             目的投
    有限   城镇
                             资公司
                             国家政
                             策许可
                             的矿产
    西和                         品 购
    县中                         销;矿
       甘肃
    宝矿                         山机电
       省西         20,000            60,327.955               70        70    是     28,235.43
    业有                         设备及
       和县
    限公                         民用建
    司                           材的经
                             销;黄
                             金矿的
                             勘探
                             不需前
                             置行政天水
                             审批的
    天龙   甘肃
                             矿产品
    矿业   省天          2,000               964.41               100       100    是
                             及常用
    有限   水市
                             有色金公司
                             属的销
                             售
       2、 本期新纳入合并范围的主体和本期不再纳入合并范围的主体
       (1) 本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权
       的经营实体
                                                                                    单位:元 币种:人民币
                       名称                              期末净资产                          本期净利润
        西和县中宝矿业有限公司                                 941,180,946.33                      -27,672,033.43
       3、 本期发生的非同一控制下企业合并
                                                                                    单位:元 币种:人民币
                    被合并方                         商誉金额                              商誉计算方法山东黄金矿业股份有限公司 2012 年半年度报告
    西和县中宝矿业有限公司                                   178,309,914.17    见附表附表:
    对中宝公司商誉的计算过程:                                                   单位:人民币元
                        内容                                           金额              备注
    购买日公司对中宝公司的合并成本                                  723,507,000.00          ①
    购买日中宝公司可辨认净资产的公允价值                            778,852,979.76          ②
    购买日公司享有中宝公司可辨认净资产公允价值的份额                545,197,085.83     ③=②*70%
    商誉                                                            178,309,914.17       ④=①-③(六) 合并财务报表项目注释1、 货币资金
                                                                                           单位:元
                                                      期末数                               期初数
                 项目
                                                    人民币金额                         人民币金额
    现金:                                                        617,368.33                            443,365.85
    人民币                                                        617,368.33                            443,365.85
    银行存款:                                                576,879,062.68                      641,828,476.55
    人民币                                                    576,879,062.68                      641,828,476.55
    其他货币资金:                                            235,996,092.76                      174,380,343.73
    人民币                                                    235,996,092.76                      174,380,343.73
                 合计                                      813,492,523.77                      816,652,186.132、 应收票据:(1) 应收票据分类
                                                                           单位:元 币种:人民币
               种类                                 期末数                                 期初数
    银行承兑汇票                                              19,500,000.00                            4,300,000.00
               合计                                        19,500,000.00                            4,300,000.00(2) 因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况
                                                                           单位:元 币种:人民币
      出票单位              出票日期                到期日                  金额                    备注公司已经背书给其他方但尚未到期的票据
    1.                     2012 年 3 月 5 日    2012 年 9 月 5 日              3,000,000.00
    2.                     2012 年 3 月 5 日    2012 年 9 月 5 日              3,000,000.00
    3.                     2012 年 2 月 22 日   2012 年 8 月 22 日             1,000,000.00
    4.                     2012 年 2 月 22 日   2012 年 8 月 22 日             1,000,000.00
    5.                     2012 年 2 月 22 日   2012 年 8 月 22 日             1,000,000.00
    其他                                                                      33,630,000.00
        合计                    /                     /                    42,630,000.00              /山东黄金矿业股份有限公司 2012 年半年度报告3、 应收账款:(1) 应收账款按种类披露:
                                                                                        单位:元 币种:人民币
                                       期末数                                                          期初数
                         账面余额                   坏账准备                      账面余额                         坏账准备
    种类
                                    比例                                                          比例
                      金额                       金额         比例(%)           金额                            金额           比例(%)
                                    (%)                                                           (%)单项金额重大并单项计
              16,907,313.57   48.32提坏账准备的应收账款按组合计提坏账准备的应收账款:按账龄分析法计提坏账
              15,208,966.37   43.47         1,483,321.84             9.75    9,855,741.51         81.83    1,304,397.35           13.23准备的应收账款
    组合小计      15,208,966.37   43.47         1,483,321.84             9.75    9,855,741.51         81.83    1,304,397.35           13.23单项金额虽不重大但单
    项计提坏账      2,871,644.38   8.21         2,871,644.38        100.00       2,189,078.48         18.17    2,189,078.48          100.00准备的应收账款
    合计      34,987,924.32    /            4,354,966.22         /          12,044,819.99          /       3,493,475.83           /单项金额重大并单项计提坏帐准备的应收账款
                                                                                        单位:元 币种:人民币
        应收账款内容              账面余额                 坏账金额                    计提比例(%)                      理由
    1.                               16,907,313.57                                                               收回的可能性
               合计                 16,907,313.57                                             /                            /组合中,按账龄分析法计提坏账准备的应收账款:
                                                                                        单位:元 币种:人民币
                                           期末数                                                         期初数
        账龄                     账面余额                                                   账面余额
                                                              坏账准备                                                    坏账准备
                          金额             比例(%)                                     金额              比例(%)
    1 年以内小计          11,976,404.41              78.74         598,820.22        5,651,422.00                57.34        282,571.10
    1至2年                  892,464.92                5.87          89,246.49          876,106.91                   8.89       87,610.69
    2至3年                   71,159.87                0.47          14,231.97        1,684,494.07                17.09        336,898.81
    3至4年                 1,563,155.61              10.28         468,946.68          630,214.79                   6.40      189,064.44
    4至5年                  408,142.93                2.68         163,257.17          984,995.64                   9.99      393,998.26
    5 年以上                297,638.63                1.96         148,819.31           28,508.10                   0.29       14,254.05
        合计          15,208,966.37             100.00        1,483,321.84       9,855,741.51               100.00      1,304,397.35期末单项金额虽不重大但单项计提坏账准备的应收账款
                                                                                        单位:元 币种:人民币
        应收账款内容              账面余额                 坏账准备                计提比例(%)                      计提理由
    1.                                1,432,046.78              1,432,046.78                         100.00      收回的可能性
    2.                                 500,000.00                500,000.00                          100.00      收回的可能性
    山东黄金矿业股份有限公司 2012 年半年度报告
      3.                             410,262.46                 410,262.46                     100.00         收回的可能性
      4.                             112,540.22                 112,540.22                     100.00         收回的可能性
      5.                             109,852.53                 109,852.53                     100.00         收回的可能性
      其他                           306,942.39                 306,942.39                     100.00         收回的可能性
               合计               2,871,644.38                 2,871,644.38                /                            /
    (2) 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                  单位:万元 币种:人民币
                                                                期末数                期初数
                            关联方
                                                    账面余额        坏账准备    账面余额       坏账准备
                海南山金矿业有限公司                    13.61            0.68        0.23          0.04
                山东黄金集团有限公司                    60.00            3.00       65.05          3.25
                山东黄金有色矿业集团有限公司          120.00             9.00     120.00           9.00
                山东黄金矿产资源集团有限公司            10.00            0.50       10.00          0.50
                山东黄金集团蓬莱矿业有限公司             0.14            0.01
                合计                                  203.75            13.19     195.28             12.79
    (3) 应收账款金额前五名单位情况
                                                                                       单位:元 币种:人民币
                                                                                                               占应收账款总额
             单位名称          与本公司关系                    金额                     年限
                                                                                                                 的比例(%)
      1.                   非关联方                           16,907,313.57     1 年以内                                      48.32
      2.                   非关联方                            4,233,611.84     1 年以内                                      12.10
      3.                   非关联方                            1,498,476.03     1 年以内                                       4.28
      4.                   非关联方                            1,432,046.78     5 年以上                                       4.09
      5.                   关联方                              1,200,000.00     2 年以内                                       3.43
               合计                  /                        25,271,448.22                /                                  72.22
    4、 其他应收款:
    (1) 其他应收款按种类披露:
                                                                                       单位:元 币种:人民币
                                         期末数                                                      期初数
                          账面余额                  坏账准备                      账面余额                         坏账准备
      种类
                                     比例                         比例                         比例                           比例
                        金额                      金额                          金额                             金额
                                     (%)                          (%)                          (%)                            (%)单项金额重大并单
    项计提坏账准备的     10,306,010.98  6.60     10,306,010.98        100.00    45,390,486.98       27.87    10,306,010.98        22.71其他应收账款按组合计提坏账准备的其他应收账款:按账龄分析法计提
    坏账准备的应收账     89,459,148.30 57.25     15,428,863.46         17.25    67,114,328.54       41.20    12,613,873.04        18.79款
    组合小计             89,459,148.30 57.25     15,428,863.46         17.25    67,114,328.54       41.20    12,613,873.04        18.79单项金额虽不重大
    但单项计提坏账准     56,488,566.03 36.15     49,235,151.61         87.16    50,377,759.83       30.93        48,611,443.11    96.49备的其他应收账款
      合计          156,253,725.31  /        74,970,026.05          /      162,882,575.35        /       71,531,327.13          /山东黄金矿业股份有限公司 2012 年半年度报告单项金额重大并单项计提坏帐准备的其他应收账款
                                                                              单位:元 币种:人民币
    其他应收款内容             账面余额             坏账金额                   计提比例(%)                   理由
    1.                          10,306,010.98            10,306,010.98                        100     收回的可能性
         合计                10,306,010.98            10,306,010.98               /                          /组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                              单位:元 币种:人民币
                                    期末数                                                 期初数
      账龄                 账面余额                                            账面余额
                                                 坏账准备                                                   坏账准备
                    金额           比例(%)                               金额             比例(%)1 年以内
                46,226,773.28           51.67    2,311,338.66       27,045,480.27              40.30       1,352,274.02小计
    1至2年          9,362,797.28           10.47     936,279.73        13,094,170.18              19.51       1,309,417.01
    2至3年         10,133,600.43           11.33    2,026,720.09         6,450,172.79                9.61     1,290,034.56
    3至4年          6,374,490.25            7.13    1,912,347.09         6,583,071.59                9.81     1,974,921.48
    4至5年          4,385,656.38            4.90    1,754,262.55         2,834,908.76                4.22     1,133,963.50
    5 年以上       12,975,830.68           14.50    6,487,915.34       11,106,524.95              16.55       5,553,262.47
      合计      89,459,148.30          100.00   15,428,863.46       67,114,328.54            100.00       12,613,873.04期末单项金额虽不重大但单项计提坏账准备的其他应收账款
                                                                              单位:元 币种:人民币
    其他应收款内容             账面余额             坏账准备               计提比例(%)                   计提理由
    1.                             4,844,082.60                                                       收回的可能性
    2.                             4,679,725.32           4,679,725.32                   100.00       收回的可能性
    3.                             3,988,548.17           3,988,548.17                   100.00       收回的可能性
    4.                             3,290,697.08           3,290,697.08                   100.00       收回的可能性
    5.                             2,985,667.39           2,985,667.39                   100.00       收回的可能性
    其他                        36,699,845.47            34,290,513.65                       93.44    收回的可能性
         合计                56,488,566.03            49,235,151.61               /                          /(2) 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                             单位:万元 币种:人民币
                                                           期末数                     期初数
                      关联方
                                                  账面余额      坏账准备       账面余额     坏账准备
      山东黄金国际矿业有限公司                          84.08         4.20
      山东黄金集团建设工程有限公司                     399.21     398.87         398.85        398.85
      山东黄金集团烟台设计研究工程有限公司              34.74       32.14         32.00           32.00
      山东黄金集团有限公司                             822.05       44.38        676.90            9.06
      山东省黄金工程建设监理中心                        13.47       13.47         13.49           13.48
      山东省烟台黄金技工学校                            51.33       47.27         51.27           47.47
      合计                                            1404.88     540.33        1172.51        500.86山东黄金矿业股份有限公司 2012 年半年度报告(3) 其他应收款金额前五名单位情况
                                                                             单位:元 币种:人民币
                                                                                                 占其他应收款总
      单位名称          与本公司关系                  金额                     年限
                                                                                                   额的比例(%)
    1.                   关联方                         10,306,010.98    1 年以上                                 6.60
    2.                   关联方                          8,220,480.89    2 年以内                                 5.26
    3.                   非关联方                        4,844,082.60    1 年以内                                 3.10
    4.                   非关联方                        4,679,725.32    1 年以上                                 2.99
                                                                      1 年以内、5 年以
    5.                   关联方                          3,992,054.07                                             2.55
                                                                      上
        合计                      /                  32,042,353.86               /                            20.505、 预付款项:(1) 预付款项按账龄列示
                                                                             单位:元 币种:人民币
                                      期末数                                             期初数
      账龄
                           金额                比例(%)                        金额                  比例(%)
    1 年以内             1,998,605,456.39                       98.77        1,518,548,293.68                    98.80
    1至2年                 24,586,733.23                         1.21          17,336,285.86                      1.13
    2至3年                    112,971.18                         0.01           1,067,427.40                      0.07
    3 年以上                  269,620.77                         0.01              55,770.00                      0.00
      合计            2,023,574,781.57                   100.00           1,537,007,776.94                  100.00(2) 预付款项金额前五名单位情况
                                                                             单位:元 币种:人民币
      单位名称          与本公司关系                  金额                     时间                未结算原因
    1.                   非关联方                   783,500,000.00       2 年以内                   预付股权转让款
    2.                   非关联方                   153,279,865.70       1 年以内                   预付货款
    3.                   非关联方                   137,233,159.16       1 年以内                   预付货款
    4.                   非关联方                   105,466,043.72       1 年以内                   预付货款
    5.                   非关联方                       62,849,200.00    1 年以内                   预付货款
        合计                      /            1,242,328,268.58                  /                      /(3) 本报告期预付款项中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                           单位:万元 币种:人民币
                                                        期末数                          期初数
                  关联方
                                               账面余额        坏账准备      账面余额        坏账准备
    山东省黄金工程建设监理中心                           0.88
    山东黄金集团建设工程有限公司                    152.30                         35.91
    山东黄金集团烟台设计研究工程有限公司          1,655.79                        714.50
    山东省黄金电力公司                            1,084.35                      1,091.53山东黄金矿业股份有限公司 2012 年半年度报告
    山东黄金集团有限公司                            458.66                      458.66
    合计                                           3351.98                      2300.6(4) 预付款项的说明:(4) 预付款项期末数较期初数增加 486,567,004.63 元,增加比例为 31.66%,主要原因为预付货款增加所致。6、 存货:(1) 存货分类
                                                                             单位:元 币种:人民币
                                   期末数                                              期初数
    项目                            跌价
                  账面余额                     账面价值           账面余额          跌价准备       账面价值
                                    准备
    原材料          380,803,516.03              380,803,516.03     680,002,463.60                    680,002,463.60
    在产品           77,542,130.00                77,542,130.00      20,096,161.51                    20,096,161.51
    库存商品        185,984,537.98              185,984,537.98     173,986,389.83       133,037.85   173,853,351.98
    周转材料            710,375.00                  710,375.00           815,741.51                      815,741.51
    低值易耗品             22,053.27                 22,053.27
    合计        645,062,612.28              645,062,612.28     874,900,756.45       133,037.85   874,767,718.60(2) 存货跌价准备
                                                                             单位:元 币种:人民币
                                                                      本期减少
    存货种类       期初账面余额         本期计提额                                                期末账面余额
                                                              转回                转销
    库存商品               133,037.85                                               133,037.85
      合计               133,037.85                                               133,037.857、 可供出售金融资产:(1) 可供出售金融资产情况
                                                                             单位:元 币种:人民币
                项目                            期末公允价值                             期初公允价值
    可供出售债券                                                  16,100.00                             16,100.00
    可供出售权益工具                                          37,194,414.40                         37,408,997.56
                合计                                        37,210,514.40                         37,425,097.56(2) 可供出售金融资产的长期债权投资
                                                                             单位:元 币种:人民币
    债券项目              面值        初始投资成本            到期日              期初余额         期末余额
    山东省中央电                                             2002 年 6 月 30
                          16,100.00         16,100.00                               16,100.00         16,100.00
    力建设债券                                               日山东黄金矿业股份有限公司 2012 年半年度报告
       合计                 16,100.00         16,100.00             /                  16,100.00            16,100.008、 长期股权投资:(1) 长期股权投资情况按成本法核算:
                                                                             单位:元 币种:人民币
                                                                                                           在被投资单
                   投资成                                                                 在被投资单
    被投资单位                  期初余额       增减变动       期末余额       减值准备                       位表决权比
                     本                                                                   位持股比例
                                                                                                               例山东黄金鑫意首饰
                              2,414,625.59                  2,414,625.59   2,414,625.59             90              90有限公司上海黄金交易所席
                              1,500,000.00                  1,500,000.00位费山东玉龙车辆股份
                              4,000,000.00                  4,000,000.00   3,500,000.00            8.55           8.55有限公司乳山金珠粉末注射
                              6,000,000.00                  6,000,000.00   6,000,000.00             60              60制造有限公司
    莱州大莱龙铁路                3,000,000.00                  3,000,000.00   3,000,000.00
    莱州市金宏石材厂              1,109,000.00                  1,109,000.00   1,109,000.00
    莱州市港运公司                  176,400.00                    176,400.00     176,400.009、 投资性房地产:(1) 按成本计量的投资性房地产
                                                                             单位:元 币种:人民币
         项目               期初账面余额           本期增加额               本期减少额             期末账面余额
    一、账面原值合计            63,316,828.69              2,881,324.66                                 66,198,153.35
    1.房屋、建筑物              63,316,828.69              2,881,324.66                                 66,198,153.35
    2.土地使用权
    二、累计折旧和累
                               5,633,422.27              1,088,248.24                                     6,721,670.51
    计摊销合计
    1.房屋、建筑物               5,633,422.27              1,088,248.24                                     6,721,670.51
    2.土地使用权
    三、投资性房地产
                              57,683,406.42              1,793,076.42                                 59,476,482.84
    账面净值合计
    1.房屋、建筑物              57,683,406.42              1,793,076.42                                 59,476,482.84
    2.土地使用权
    四、投资性房地产
    减值准备累计金
    额合计
    1.房屋、建筑物
    2.土地使用权
    五、投资性房地产
                              57,683,406.42              1,793,076.42                                 59,476,482.84
    账面价值合计
    1.房屋、建筑物              57,683,406.42              1,793,076.42                                 59,476,482.84
    2.土地使用权山东黄金矿业股份有限公司 2012 年半年度报告1) 知识经济总部产业基地 B4 楼对外出租部分的账面原值为 52,505,418.16 元;承租方为山东黄金集团有限公司和山东黄金国际矿业有限公司,截止本报告期末房产证正在办理中。2) 金洲矿业集团对外出租部分的房屋建筑物账面原值为 13,692,735.19 元,承租方为山东金聚粉末冶金有限公司和乳山太平洋保险公司等,除贸易城一区 130 号房产已办妥产权证书外,其他房屋截止本报告期末房产证正在办理中。3)本期计提折旧额 1,088,248.24 元。10、 固定资产:(1) 固定资产情况
                                                                             单位:元 币种:人民币
          项目          期初账面余额                  本期增加                 本期减少        期末账面余额
    一、账面原值合计:      6,658,453,195.42                 322,253,361.80         9,889,815.39   6,970,816,741.83
    其中:房屋及建筑物      4,498,628,623.36                 114,541,089.88                        4,613,169,713.24
       机器设备         1,798,429,148.90                 183,093,393.13         5,468,469.39   1,976,054,072.64
       运输工具           236,791,015.39                     17,353,315.06      4,421,346.00    249,722,984.45
       电子设备及其他     124,604,407.77                      7,265,563.73                      131,869,971.50
                                           本期新增           本期计提
    二、累计折旧合计:      2,351,339,673.91   924,128.33    290,669,624.20         5,858,661.52   2,637,074,764.92
    其中:房屋及建筑物      1,575,886,159.31   236,754.80    158,495,900.94                        1,734,618,815.05
       机器设备           619,665,399.64   222,301.15    105,853,845.03         3,999,450.82    721,742,095.00
       运输工具            90,024,944.98   228,210.08        18,912,773.42      1,859,210.70    107,306,717.78
       电子设备及其他      65,763,169.98   236,862.30         7,407,104.81                       73,407,137.09三、固定资产账面净值
                        4,307,113,521.51                 /                        /            4,333,741,976.91合计
    其中:房屋及建筑物      2,922,742,464.05                 /                        /            2,878,550,898.19
       机器设备         1,178,763,749.26                 /                        /            1,254,311,977.64
       运输工具           146,766,070.41                 /                        /             142,416,266.67
       电子设备及其他      58,841,237.79                 /                        /              58,462,834.41
    四、减值准备合计           29,422,324.61                 /                        /              29,422,324.61
    其中:房屋及建筑物         29,422,324.61                 /                        /              29,422,324.61
       机器设备                                          /                        /
       运输工具                                          /                        /五、固定资产账面价值
                        4,277,691,196.90                 /                        /            4,304,319,652.30合计
    其中:房屋及建筑物      2,893,320,139.44                 /                        /            2,849,128,573.58
       机器设备         1,178,763,749.26                 /                        /            1,254,311,977.64
       运输工具           146,766,070.41                 /                        /             142,416,266.67
       电子设备及其他      58,841,237.79                 /                        /              58,462,834.41本期折旧额:290,669,624.20 元。山东黄金矿业股份有限公司 2012 年半年度报告11、 在建工程:(1) 在建工程情况
                                                                                 单位:元 币种:人民币
                                    期末数                                              期初数
    项目                               减值准                                              减值准
                账面余额                         账面净值             账面余额                      账面净值
                                      备                                                  备在 建
          2,190,179,502.93                   2,190,179,502.93     1,657,249,499.76               1,657,249,499.76工程(2) 重大在建工程项目变动情况
                                                                                 单位:元 币种:人民币
    项目名称              期初数             本期增加        转入固定资产           资金来源          期末数新城盲竖井深部
                      189,867,147.30          18,276,887.31        378,791.32                       207,765,243.29开拓工程新城深部开拓配
                       75,254,638.50           9,214,268.92       4,663,442.26                       79,805,465.16套工程三山岛 8000 吨扩
                      664,764,734.25          68,635,960.99                                         733,400,695.24建
    三山岛地质探矿        29,011,418.04           3,946,125.39                                          32,957,543.43三山岛技术改造
                       77,716,379.06          30,611,984.74                                         108,328,363.80工程
    焦家 6000 吨扩建       3,910,447.08          49,556,928.25                                          53,467,375.33焦家新尾矿库建
                       35,993,825.98          35,728,000.80                                          71,721,826.78设精炼厂 1200 吨/
                       52,665,600.52          79,808,963.97       1,293,292.81                      131,181,271.68日综合回收利用
    金洲建筑工程          19,475,508.29          22,994,499.58                                          42,470,007.87
    金洲地质探矿          62,324,244.82           3,160,544.85                                          65,484,789.67
    金洲井巷工程          18,494,193.51           2,798,819.91                                          21,293,013.42
    金洲黄金公园          35,537,353.58                                                                 35,537,353.58
    千岭地质探矿          23,367,887.26           2,000,295.22                                          25,368,182.48
    千岭井巷工程          15,790,622.58           2,870,097.40                                          18,660,719.98玲珑技术改造工
                       37,479,300.11          43,409,234.94     32,125,626.28                        48,762,908.77程
    玲珑环境改造          15,347,010.90          18,154,843.10     15,099,147.81                         18,402,706.19
    玲珑井巷工程              14,569.23          21,862,720.39      2,188,705.78                         19,688,583.84
    玲珑地质探矿           5,134,358.09          16,865,078.61                                           21,999,436.70
    鑫汇地质探矿          25,682,472.70                                                                  25,682,472.70
    莱西地质探矿          19,502,981.57           2,350,000.00                                           21,852,981.57
    莱西井巷工程          16,371,575.97          27,505,271.53                                           43,876,847.50
    莱西建筑工程           5,399,279.64           7,398,470.81                                           12,797,750.45
       合计         1,429,105,548.98         467,148,996.71     55,749,006.26            /         1,840,505,539.4312、 工程物资:
                                                                                 单位:元 币种:人民币
         项目                  期初数                  本期增加              本期减少               期末数
    专用设备                     94,610,407.09           136,662,327.17         134,712,261.47        96,560,472.79
         合计                 94,610,407.09           136,662,327.17         134,712,261.47        96,560,472.79期末工程物资不存在减值迹象,未计提减值准备。山东黄金矿业股份有限公司 2012 年半年度报告13、 无形资产:(1) 无形资产情况
                                                                    单位:元 币种:人民币
          项目           期初账面余额             本期增加          本期减少        期末账面余额
    一、账面原值合计         3,231,078,542.39    1,114,507,060.10                       4,345,585,602.49
    土地使用权                132,998,141.23                                             132,998,141.23
    采矿权                    366,358,263.13                                             366,358,263.13
    探矿权                   2,715,253,971.93    1,113,489,187.20                       3,828,743,159.13
    软件                       15,358,563.17             996,272.90                       16,354,836.07
    特许权                        330,000.00                                                   330,000.00
    商标权                        779,602.93              21,600.00                            801,202.93
    二、累计摊销合计          450,065,030.36         151,694,611.08                      601,759,641.44
    土地使用权                 22,829,350.88           1,439,178.13                       24,268,529.01
    采矿权                    137,705,254.89          11,937,053.84                      149,642,308.73
    探矿权                    282,369,087.87         137,133,025.94                      419,502,113.81
    软件                         6,173,629.12          1,134,777.84                         7,308,406.96
    特许权                        242,000.00              16,500.00                            258,500.00
    商标权                        745,707.60              34,075.33                            779,782.93三、无形资产账面净
                          2,781,013,512.03        962,812,449.02                     3,743,825,961.05值合计
    土地使用权                110,168,790.35           -1,439,178.13                     108,729,612.22
    采矿权                    228,653,008.24          -11,937,053.84                     216,715,954.40
    探矿权                   2,432,884,884.06        976,356,161.26                     3,409,241,045.32
    软件                         9,184,934.05           -138,504.94                         9,046,429.11
    特许权                         88,000.00             -16,500.00                             71,500.00
    商标权                         33,895.33             -12,475.33                             21,420.00
    四、减值准备合计             8,036,704.18                                               8,036,704.18
    土地使用权                   8,036,704.18                                               8,036,704.18采矿权探矿权软件特许权商标权五、无形资产账面价
                          2,772,976,807.85        962,812,449.02                     3,735,789,256.87值合计
    土地使用权                102,132,086.17           -1,439,178.13                     100,692,908.04
    采矿权                    228,653,008.24          -11,937,053.84                     216,715,954.40
    探矿权                   2,432,884,884.06        976,356,161.26                     3,409,241,045.32
    软件                         9,184,934.05           -138,504.94                         9,046,429.11
    特许权                         88,000.00             -16,500.00                             71,500.00
    商标权                         33,895.33             -12,475.33                             21,420.00山东黄金矿业股份有限公司 2012 年半年度报告本期摊销额:150,823,742.76 元。14、 商誉:
                                                                              单位:元 币种:人民币被投资单位名
    称或形成商誉            期初余额          本期增加           本期减少            期末余额       期末减值准备
    的事项非同一控制下
                       389,068,970.50    178,309,914.17                         567,378,884.67企业合并
        合计           389,068,970.50    178,309,914.17                         567,378,884.671)商誉期末数比期初数增加 178,309,914.17 元,增加比例为 45.83%,主要为本期收购西和县中宝矿业有限公司所致。2)期末商誉不存在减值迹象,未计提减值准备。15、 长期待摊费用:
                                                                              单位:元 币种:人民币
        项目              期初额          本期增加额         本期摊销额          其他减少额          期末额矿区探矿待摊
                           230,155.23                            57,538.74                            172,616.49费用
    土地租赁费                826,922.51       4,194,320.00        119,777.20                           4,901,465.31
    修路费                    267,828.11       3,828,336.72         37,103.40                           4,059,061.43
    专项维修资金             5,565,231.39                           93,012.24                           5,472,219.15租入固定资产
                          1,352,341.08        41,481.32         217,083.06                           1,176,739.34改良支出
    保险费                                      845,369.57         559,484.04                            285,885.53
    软件维护费                                   59,133.33           4,001.86                             55,131.47
    其他                        3,266.63                             1,791.45                               1,475.18
        合计              8,245,744.95      8,968,640.94       1,089,791.99                         16,124,593.90长期待摊费用期末余额比期初增加 7,878,848.95 元,增加比例为 95.55%,主要为土地租赁费、修路费增加所致。16、 递延所得税资产/递延所得税负债:(一)递延所得税资产和递延所得税负债不以抵销后的净额列示(1) 已确认的递延所得税资产和递延所得税负债
                                                                              单位:元 币种:人民币
                项目                               期末数                                  期初数递延所得税资产:
    资产减值准备                                               28,779,406.58                        27,748,937.44
    公允价值变动损益                                             350,570.00
    未实现内部收益                                             28,581,532.71
    小计                                                       57,711,509.29                        27,748,937.44递延所得税负债:
    山东黄金矿业股份有限公司 2012 年半年度报告
    计入资本公积的可供出售金
                                                                 7,204,542.16                          7,258,187.94
    融资产公允价值变动
    公允价值变动损益                                                                                     234,655.00
    固定资产评估增值确认                                         3,061,848.67                          3,007,268.82
    无形资产评估增值确认                                       687,390,456.22                        450,372,269.06
    在建工程评估增值确认                                           182,913.60
    小计                                                       697,839,760.65                        460,872,380.82
    (2) 应纳税差异和可抵扣差异项目明细
                                                                                 单位:元 币种:人民币
                             项目                                                      金额
    应纳税差异项目:
    计入资本公积的可供出售金融资产公允价值变
                                                                                                      28,818,168.64
    动
    固定资产评估增值                                                                                  12,247,394.68
    无形资产评估增值                                                                                2,749,561,824.89
    在建工程评估增值                                                                                     731,654.40
                             小计                                                                   2,791,359,042.61
    可抵扣差异项目:
    坏帐准备                                                                                          74,118,248.70
    存货跌价准备
    可供出售金融资产减值准备                                                                             217,686.38
    长期股权投资减值准备                                                                               8,700,025.59
    固定资产减值的影响                                                                                29,422,324.61
    无形资产减值的影响                                                                                 2,659,341.05
    公允价值变动损益                                                                                   1,402,280.00
    未实现内部收益                                                                                   114,326,130.83
                             小计                                                                    230,846,037.16
    17、 资产减值准备明细:
                                                                                 单位:元 币种:人民币
                                                                                 本期减少
               项目                 期初账面余额           本期增加                                   期末账面余额
                                                                          转回              转销
    一、坏账准备                         75,024,802.96        4,300,189.31                                  79,324,992.27
    二、存货跌价准备                       133,037.85                                      133,037.85
    三、可供出售金融资产减值准备           217,686.38                                                          217,686.38四、持有至到期投资减值准备
    五、长期股权投资减值准备             16,200,025.59                                                      16,200,025.59六、投资性房地产减值准备
    七、固定资产减值准备                 29,422,324.61                                                      29,422,324.61八、工程物资减值准备九、在建工程减值准备
    山东黄金矿业股份有限公司 2012 年半年度报告十、生产性生物资产减值准备其中:成熟生产性生物资产减值准备十一、油气资产减值准备
    十二、无形资产减值准备               8,036,704.18                                                          8,036,704.18十三、商誉减值准备十四、其他
               合计                129,034,581.57        4,300,189.31                 133,037.85         133,201,733.03
    18、 短期借款:
    (1) 短期借款分类
                                                                                单位:元 币种:人民币
                      项目                               期末数                                 期初数
    信用借款                                                 2,163,000,000.00                      1,483,000,000.00
                      合计                                   2,163,000,000.00                      1,483,000,000.00
    期末无已到期未偿还的借款。
    19、 交易性金融负债:
                                                                                单位:元 币种:人民币
                        项目                              期末公允价值                      期初公允价值
    发行的交易性债券
    指定为以公允价值计量且其变动计入
                                                                                                    499,291,400.00
    当期损益的金融负债
    衍生金融负债
    其他金融负债
                        合计                                                                        499,291,400.00
    20、 应付账款:
    (1) 应付账款情况
                                                                                单位:元 币种:人民币
                      项目                               期末数                                 期初数
    1 年以内                                                   759,166,756.96                       745,839,801.29
    1年以上                                                    54,948,917.54                        61,410,521.72
                      合计                                     814,115,674.50                       807,250,323.01
    (2) 本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款
    项情况
                                                                               单位:万元 币种:人民币
                         关联方                      期末账面余额              期初账面余额
    山东黄金集团建设工程有限公司                                   552.25            1,429.65
    海南山金矿业有限公司                                                             2,892.67
    山东省黄金工程建设监理中心                                          5.03            35.02山东黄金矿业股份有限公司 2012 年半年度报告
    山东黄金归来庄矿业有限公司                                 1,057.05               13,960.28
    山东黄金集团有限公司                                            100.19               100.19
    山东黄金集团烟台设计研究工程有限公司                            697.77               223.32
    山东省黄金电力公司                                               73.39                18.03
    嵩县天运矿业有限公司                                              4.50                 4.50
    山东省装饰集团总公司                                                                 492.66
    山东省烟台黄金技工学校                                            2.69                 2.69
    合计                                                           2492.87            19,159.01(3) 账龄超过 1 年的大额应付账款情况的说明
    序号                                  金     额                                  性质或内容
    1.                                                26,295,040.00                   工程款
    2.                                                 9,765,481.81                   工程款
    3.                                                 5,445,333.54                   设备款
    4.                                                 1,111,500.00                   自动化控制屏
    5.                                                 1,001,921.67                   托管费
    合计                                              43,619,277.0221、 预收账款:(1) 预收账款情况
                                                                                单位:元 币种:人民币
                  项目                                 期末数                                  期初数
    1 年以内                                                  32,855,631.73                            51,739,825.16
    1年以上                                                        926,261.44                               926,260.25
                  合计                                     33,781,893.17                            52,666,085.41(2) 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
                                                                            单位:万元 币种:人民币
    项目名称                             关联方                               期末账面余额         期初账面余额
    预收账款        山东黄金集团蓬莱矿业有限公司                                                            0.4222、 应付职工薪酬
                                                                                单位:元 币种:人民币
                  项目                 期初账面余额             本期增加            本期减少        期末账面余额
    一、工资、奖金、津贴和补贴             103,746,490.68      493,161,343.30         485,699,712.98       111,208,121.00
    二、职工福利费                                                 81,148,911.82       69,492,484.96        11,656,426.86
    三、社会保险费                         102,411,567.14      117,131,373.14         113,580,505.80       105,962,434.48
       (1)医疗保险费                     279,526.38           27,420,642.41       26,680,819.52         1,019,349.27
       (2)养老保险费                     561,216.55           68,587,828.25       66,150,372.51         2,998,672.29山东黄金矿业股份有限公司 2012 年半年度报告
    (3)年金缴费                    101,410,453.87                                                   101,410,453.87
    (4)失业保险费                         46,528.30          7,588,089.68        7,425,522.65          209,095.33
    (5)工伤保险费                         85,381.53          9,836,782.96        9,677,994.51          244,169.98
    (6)生育保险费                         28,460.51          3,698,029.84        3,645,796.61            80,693.74
    四、住房公积金                         3,656,940.30           24,401,124.37       23,771,429.15         4,286,635.52五、辞退福利六、其他
    工会经费和职工教育经费                 7,684,695.80           17,767,299.31       12,266,233.98        13,185,761.13
    其他                                   7,033,338.31               78,740.00            80,858.10        7,031,220.21
                  合计                224,533,032.23          733,688,791.94      704,891,224.97       253,330,599.2023、 应交税费:
                                                                               单位:元 币种:人民币
                 项目                                期末数                                   期初数
    增值税                                                  -13,306,913.29                             -10,498,025.21
    营业税                                                         112,144.61                               164,419.79
    企业所得税                                              211,164,406.01                             393,426,500.63
    个人所得税                                               61,952,500.43                             103,304,929.58
    城市维护建设税                                                 254,596.75                               204,861.29
    教育费附加                                                     182,168.79                               175,671.53
    资源税                                                       4,309,246.00                             3,338,597.74
    房产税                                                       2,144,627.04                             1,972,441.95
    土地使用税                                                   2,671,617.82                             1,645,731.88
    印花税                                                         455,090.07                               999,071.64
    代扣流转税金                                                 2,731,692.42                             8,816,386.59
    矿产资源补偿费                                           44,186,480.36                                3,672,035.15
    其他                                                           182,079.43                                47,589.30
                 合计                                    317,039,736.44                             507,270,211.8624、 应付利息:
                                                                               单位:元 币种:人民币
                 项目                                期末数                                   期初数
    短期借款应付利息                                                                                        419,113.67
                 合计                                                                                    419,113.6725、 应付股利:
                                                                               单位:元 币种:人民币
                单位名称                期末数                       期初数                  超过 1 年未支付原因
    济南玉泉发展中心                        168,300.00                        168,300.00
    乳山国鑫资产管理有限公司               3,778,527.02                     3,778,527.02山东黄金矿业股份有限公司 2012 年半年度报告
    山东金洲矿业集团有限公司 (个人)        4,113,068.95                   4,113,068.95
    山东黄金集团有限公司                   107,714,771.86                    450,111.46
    山东黄金集团莱州矿业有限公司            22,055,461.40                  22,055,461.40
               合计                     137,830,129.23                  30,565,468.83                /26、 其他应付款:(1) 其他应付款情况
                                                                           单位:元 币种:人民币
              项目                                   期末数                                 期初数
    1 年以内                                                291,634,256.29                         248,338,062.54
    1 年以上                                                 63,400,575.97                          60,628,466.09
              合计                                       355,034,832.26                         308,966,528.63(2) 本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
                                                                        单位:万元 币种:人民币
    关联方                                         期末账面余额            期初账面余额
    青海山金矿业有限公司                                                                3.65
    山东黄金国际矿业有限公司                                                            0.61
    山东黄金集团建设工程有限公司                               632.30                 631.61
    山东黄金集团烟台设计研究工程有限公司                       375.41                 605.21
    山东黄金集团有限公司                                     2,443.24               2,489.56
    山东省黄金电力公司                                          16.59                  16.59
    山东省烟台黄金技工学校                                      65.13                  65.13
    山东黄金集团莱州矿业有限公司                               121.79                 127.34
    济南金绿苑新型建材有限公司                                                          6.29
    山东省装饰集团总公司                                           20.00               20.00
    山东黄金集团阳光矿业有限公司                                   68.41               68.41
    山东黄金集团青岛黄金有限公司                                  200.00
    合计                                                         3942.87              4034.4(3) 账龄超过 1 年的大额其他应付款情况的说明
    序号                                                               金     额 性质或内容
    1.                                                            21,007,187.91 往来款
    2.                                                             8,726,357.90 往来款
    3.                                                             1,750,626.61 往来款
    4.                                                             1,450,000.00 保证金
    5.                                                             1,000,000.00 保证金
    合计                                                          33,934,172.4227、 1 年内到期的非流动负债:(1) 1 年内到期的非流动负债情况
                                                                           单位:元 币种:人民币山东黄金矿业股份有限公司 2012 年半年度报告
               项目                               期末数                               期初数
    1 年内到期的长期借款                                 900,000,000.00                        770,000,000.00
               合计                                   900,000,000.00                        770,000,000.00(2) 1 年内到期的长期借款1) 1 年内到期的长期借款
                                                                        单位:元 币种:人民币
               项目                               期末数                               期初数
    信用借款                                             900,000,000.00                        770,000,000.00
               合计                                   900,000,000.00                        770,000,000.001 年内到期的长期借款中属于逾期借款获得展期的金额 0 元。28、 长期借款:(1) 长期借款分类
                                                                        单位:元 币种:人民币
               项目                               期末数                               期初数
    信用借款                                            1,005,000,000.00                      1,042,500,000.00
               合计                                  1,005,000,000.00                      1,042,500,000.0029、 长期应付款:(1) 金额前五名长期应付款情况
                                                                        单位:元 币种:人民币
        单位          初始金额       利率(%)             应计利息         期末余额             借款条件
    临沂环保局             30,000.00                                             30,000.00     无山东黄金集团
                   122,917,300.00                                          55,992,919.58    无有限公司
    合计              122,947,300.00                                          56,022,919.5830、 其他非流动负债:
                                                                        单位:元 币种:人民币
                 项目                             期末账面余额                     期初账面余额
    新城水文勘测资金                                              60,000.00                           60,000.00
    沂南地探专项资金                                             600,000.00                          600,000.00
    新城低品位矿综合回收利用                                     276,977.00                          276,977.00
    沂南黄金地质钻探资金                                       1,300,000.00                         1,300,000.00
    沂南矿区塌陷治理资金                                       1,450,000.00                         1,450,000.00沂南金场矿区金矿普查地址勘察项
                                                              500,000.00                          500,000.00目沂南铜井矿区矿山企业提高开采回
                                                              400,000.00                          400,000.00收技术改造项目
    黄金博物馆建设项目                                         1,000,000.00                         1,000,000.00山东黄金矿业股份有限公司 2012 年半年度报告
    新城金矿井水回用工程                                           1,143,937.81                       1,143,937.81
    金洲尾矿利用项目专项资金                                          11,843.26                         21,852.46
    鑫汇财政拨款                                                    500,000.00                         500,000.00
    焦家黄金地勘项目资金补助                                       4,097,873.83                       4,097,873.83
    危机矿山接替资源找矿项目                                        580,000.00                         580,000.00
    沂南数字化矿山建设研究与应用                                     50,000.00                          50,000.00
    沂南矿产资源节约与综合利用                                     8,000,000.00                       8,000,000.00
    玲珑汽车以旧换新补贴项目                                         68,069.52                          77,236.20
    新型墙体材料专项资金                                             92,693.33
    矿产资源节约与综合利用补助                                    10,000,000.00
                   合计                                         30,131,394.75                      20,057,877.3031、 股本:
                                                                             单位:元 币种:人民币
                                                本次变动增减(+、-)
                  期初数          发行新                公积金                                      期末数
                                              送股                    其他          小计
                                    股                  转股
    股份总数     1,423,072,408.00                                                                1,423,072,408.0032、 专项储备:
    项目                      期初数              本期增加            本期减少         期末数
    专项储备                                      60,599,622.05       58,514,985.28    2,084,636.77
    合计                                          60,599,622.05       58,514,985.28    2,084,636.7733、 盈余公积:
                                                                             单位:元 币种:人民币
           项目                 期初数               本期增加             本期减少                 期末数
    法定盈余公积             335,502,188.01                                     4,530,298.07       330,971,889.94
           合计            335,502,188.01                                     4,530,298.07       330,971,889.9434、 未分配利润:
                                                                             单位:元 币种:人民币
                  项目                                 金额                        提取或分配比例(%)
    调整前 上年末未分配利润                               3,914,747,940.55                     /
    调整后 年初未分配利润                                 3,914,747,940.55                     /
    加:本期归属于母公司所有者的
                                                        1,405,625,120.32                     /
    净利润
    减:提取法定盈余公积                                                                                       10
        应付普通股股利                                    213,052,861.20
    期末未分配利润                                        5,107,320,199.67                     /35、 营业收入和营业成本:山东黄金矿业股份有限公司 2012 年半年度报告(1) 营业收入、营业成本
                                                                            单位:元 币种:人民币
                 项目                            本期发生额                               上期发生额
    主营业务收入                                           25,332,803,269.71                    19,810,347,602.13
    其他业务收入                                               22,961,071.47                           21,304,734.49
    营业成本                                               22,521,833,885.80                    17,729,339,861.59(2) 主营业务(分产品)
                                                                            单位:元 币种:人民币
                                    本期发生额                                         上期发生额
      产品名称
                           营业收入               营业成本                 营业收入                营业成本
    黄金                    4,426,600,563.10      1,734,676,081.56       3,266,634,068.17           1,325,605,573.22
    白银                      18,830,632.39              2,161,705.31          56,807,725.53            7,010,413.31
    硫精矿                    10,756,749.28              3,554,550.42           4,060,619.84            1,497,996.77
    外购合质金             20,330,367,309.97     20,278,130,450.35      15,989,216,788.58       15,944,392,321.46
    外购白银                     589,935.68                  1,727.86           2,789,658.14             510,993.37
    精矿金                    97,832,860.96          57,774,794.16             31,853,449.52           17,154,503.60
    精矿银                      2,307,106.61             1,158,229.50           2,163,104.71            1,138,273.62
    建筑材料                    4,830,343.66             4,192,396.96          15,795,765.25           11,003,479.63
    精矿铜                    15,597,536.04          11,749,759.69             18,241,395.90           11,173,634.79
    铁砂                      29,221,218.07          21,477,730.40             47,398,047.35           29,257,856.54
    铜矿粉                       322,088.45               454,975.84             209,444.02              366,495.38
    铅                          3,889,498.50             3,530,335.30          11,217,584.78            2,868,076.67硫
    小金条                   391,657,427.00         391,420,694.11           363,959,950.34          362,819,074.06
        合计            25,332,803,269.71     22,510,283,431.46      19,810,347,602.13       17,714,798,692.42(3) 公司前五名客户的营业收入情况
                                                                            单位:元 币种:人民币
             客户名称                            营业收入                   占公司全部营业收入的比例(%)
    1.                                                   24,654,754,619.10                                     97.24
    2.                                                      106,284,278.84                                       0.42
    3.                                                       99,494,871.51                                       0.39
    4.                                                       72,962,990.00                                       0.29
    5.                                                       68,804,291.68                                       0.27
               合计                                   25,002,301,051.13                                     98.6136、 营业税金及附加:
                                                                            单位:元 币种:人民币
            项目                  本期发生额                    上期发生额                       计缴标准
    营业税                                     194,531.39                    243,980.54    提供劳务等取得收入
    城市维护建设税                        1,047,089.77                  1,415,655.77       流转税山东黄金矿业股份有限公司 2012 年半年度报告
    教育费附加                             847,278.45                1,128,639.89   4%-5%
    房产税                                 330,006.00                 297,402.00
    地方水利建设基金                       167,706.21                               1%
            合计                      2,586,611.82                3,085,678.20               /37、 财务费用
                                                                     单位:元 币种:人民币
               项目                           本期发生额                              上期发生额
    利息支出                                              141,893,125.07                       91,503,361.73
    利息收入                                                -6,955,685.44                       -3,648,157.32
    手续费支出                                                619,553.89                            243,468.64汇兑损失减:汇兑收益其他
               合计                                    135,556,993.52                       88,098,673.0538、 公允价值变动收益:
                                                                     单位:元 币种:人民币
               产生公允价值变动收益的来源                          本期发生额             上期发生额
    其他                                                                -1,402,280.00           2,828,050.00
                            合计                                     -1,402,280.00           2,828,050.0039、 投资收益:(1) 投资收益明细情况
                                                                     单位:元 币种:人民币
                                                                  本期发生额              上期发生额
    其他                                                                    178,819.30          2,738,017.32
    黄金期货及黄金租赁实现收益                                         38,261,445.84           10,655,080.40
                           合计                                     38,440,265.14           13,393,097.7240、 资产减值损失:
                                                                     单位:元 币种:人民币
                   项目                              本期发生额                        上期发生额
    一、坏账损失                                               4,273,189.31                     2,055,159.07二、存货跌价损失三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失山东黄金矿业股份有限公司 2012 年半年度报告十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
                     合计                                  4,273,189.31                      2,055,159.0741、 营业外收入:(1) 营业外收入情况
                                                                      单位:元 币种:人民币
                                                                                 计入当期非经常性损益
            项目                   本期发生额              上期发生额
                                                                                         的金额
    非流动资产处置利得合计                 525,568.16               454,601.24                   525,568.16
    其中:固定资产处置利得                 525,568.16               454,601.24                   525,568.16
    政府补助                               161,306.04              1,016,717.18                  161,306.04
    罚款收入                               453,595.68               464,258.20                   453,595.68
    其他收入                               197,148.22              1,807,222.99                  197,148.22
            合计                      1,337,618.10              3,742,799.61                 1,337,618.10(2) 政府补助明细
                                                                      单位:元 币种:人民币
            项目                 本期发生额            上期发生额                      说明
    计入当期损益的政府补助               161,306.04            1,016,717.18
            合计                      161,306.04            1,016,717.18                 /42、 营业外支出:
                                                                      单位:元 币种:人民币
                                                                                 计入当期非经常性损益
              项目                  本期发生额             上期发生额
                                                                                         的金额
    非流动资产处置损失合计                 854,018.15                    7,792.80                854,018.15
    其中:固定资产处置损失                 854,018.15                    7,792.80                854,018.15
    公益性捐赠支出                          10,000.00               339,600.00                    10,000.00
    罚款支出                                45,015.97               209,935.99                    45,015.97
    赔偿金                               1,394,491.78               166,960.00                  1,394,491.78
    其他                                 1,243,685.59              1,560,119.23                 1,243,685.59
              合计                    3,547,211.49              2,284,408.02                 3,547,211.4943、 所得税费用:
                                                                      单位:元 币种:人民币
               项目                           本期发生额                          上期发生额按税法及相关规定计算的当期
                                                     540,492,350.79                     378,456,134.48所得税山东黄金矿业股份有限公司 2012 年半年度报告
    递延所得税调整                                     -49,481,600.20                    -10,429,903.10
                合计                                 491,010,750.59                   368,026,231.3844、 基本每股收益和稀释每股收益的计算过程:
         报告期利润                      本期数                            上期数
                             基本每股收益     稀释每股收益   基本每股收益       稀释每股收益
    归属于公司普通股股           0.99             0.99           0.74              0.74东的净利润
    扣除非经常性损益后归属       0.99             0.99           0.74              0.74于普通股股东的净利润基本每股收益及稀释每股收益的计算过程:基本每股收益=P0÷S
       S= S0+S1+Si×Mi÷M0– Sj×Mj÷M0-Sk其中:P0 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S 为发行在外的普通股加权平均数;S0 为期初股份总数;S1 为报告期因公积金转增股本或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股份数;Sj 为报告期因回购等减少股份数;Sk 为报告期缩股数;M0 报告期月份数;Mi 为增加股份次月起至报告期期末的累计月数;Mj 为减少股份次月起至报告期期末的累计月数。稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)其中,P1 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。45、 其他综合收益
                                                                      单位:元 币种:人民币
                            项目                                 本期金额             上期金额
    1.可供出售金融资产产生的利得(损失)金额                           -214,583.17      24,218,255.33
    减:可供出售金融资产产生的所得税影响                                 -53,645.79       6,054,563.83
         前期计入其他综合收益当期转入损益的净额                                         3,010,017.32
    小计                                                                -160,937.38      15,153,674.18
    2.按照权益法核算的在被投资单位其他综合收益中所享
    有的份额
    减:按照权益法核算的在被投资单位其他综合收益中所
    享有的份额产生的所得税影响
         前期计入其他综合收益当期转入损益的净额
    小计
    3.现金流量套期工具产生的利得(或损失)金额
    减:现金流量套期工具产生的所得税影响
         前期计入其他综合收益当期转入损益的净额
         转为被套期项目初始确认金额的调整额山东黄金矿业股份有限公司 2012 年半年度报告小计4.外币财务报表折算差额减:处置境外经营当期转入损益的净额小计5.其他减:由其他计入其他综合收益产生的所得税影响
        前期其他计入其他综合收益当期转入损益的净额小计
                           合计                      -160,937.38      15,153,674.1846、 现金流量表项目注释:(1) 收到的其他与经营活动有关的现金
                                                     单位:元 币种:人民币
                       项目                                金额
    利息收入                                                              6,955,685.44
    财政拨付                                                             10,164,000.00
    往来款项                                                             38,954,589.41
    其他                                                                 23,036,690.73
                       合计                                           79,110,965.58(2) 支付的其他与经营活动有关的现金
                                                     单位:元 币种:人民币
                       项目                                金额
    管理费用                                                            134,171,945.55
    财务费用                                                              2,767,749.28
    营业外支出                                                            2,647,295.10
    销售费用                                                             15,769,941.14
    往来款项                                                            376,805,729.72
    其他                                                                 13,858,654.06
                       合计                                          546,021,314.85(3) 收到的其他与投资活动有关的现金
                                                     单位:元 币种:人民币
                       项目                                金额
    期货投资款                                                          595,225,443.20
    其他                                                                800,000,000.00
                       合计                                         1,395,225,443.20(4) 支付的其他与投资活动有关的现金
                                                     单位:元 币种:人民币
                       项目                                金额
    期货投资款                                                         1,027,415,041.46山东黄金矿业股份有限公司 2012 年半年度报告
    其他                                                                     800,400,000.00
                       合计                                              1,827,815,041.46(5) 支付的其他与筹资活动有关的现金
                                                          单位:元 币种:人民币
                       项目                                      金额
    分配股利手续费                                                               282,762.83
    其他                                                                         250,000.00
                       合计                                                   532,762.8347、 现金流量表补充资料:(1) 现金流量表补充资料
                                                          单位:元 币种:人民币
                    补充资料                      本期金额               上期金额1.将净利润调节为经营活动现金流量:
    净利润                                           1,455,841,338.15       1,092,271,704.58
    加:资产减值准备                                     4,273,189.31           2,055,159.07固定资产折旧、油气资产折耗、生产性生物资产
                                                   291,757,872.44         217,407,324.19折旧
    无形资产摊销                                      150,823,742.76          93,845,263.32
    长期待摊费用摊销                                     1,089,791.99           1,079,155.76处置固定资产、无形资产和其他长期资产的损失
                                                       369,507.69            -350,901.62(收益以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                 -41,057.70             -95,906.82
    公允价值变动损失(收益以“-”号填列)               1,402,280.00          -2,828,050.00
    财务费用(收益以“-”号填列)                    141,893,125.07          91,503,361.73
    投资损失(收益以“-”号填列)                     -38,440,265.14         -13,393,097.72
    递延所得税资产减少(增加以“-”号填列)           -29,962,571.85            675,147.04
    递延所得税负债增加(减少以“-”号填列)          236,967,379.83           -6,053,825.41
    存货的减少(增加以“-”号填列)                  -335,266,973.27        -201,981,635.83
    经营性应收项目的减少(增加以“-”号填列)        -367,170,849.65        211,831,485.84
    经营性应付项目的增加(减少以“-”号填列)        -236,796,828.33        -123,609,951.44其他
    经营活动产生的现金流量净额                       1,276,739,681.30       1,362,355,232.692.不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券融资租入固定资产3.现金及现金等价物净变动情况:
    现金的期末余额                                    813,492,523.77        1,144,089,137.20
    减:现金的期初余额                                816,652,186.13         816,659,309.11加:现金等价物的期末余额
    山东黄金矿业股份有限公司 2012 年半年度报告
      减:现金等价物的期初余额
      现金及现金等价物净增加额                                                  -3,159,662.36                327,429,828.09
    (2) 现金和现金等价物的构成
                                                                                        单位:元 币种:人民币
                                项目                                         期末数                         期初数
      一、现金                                                                813,492,523.77                 816,652,186.13
      其中:库存现金                                                              617,368.33                      443,365.85
               可随时用于支付的银行存款                                       576,879,062.68                 641,828,476.55
               可随时用于支付的其他货币资金                                   235,996,092.76                 174,380,343.73
               可用于支付的存放中央银行款项
               存放同业款项
               拆放同业款项
      二、现金等价物
      其中:三个月内到期的债券投资
      三、期末现金及现金等价物余额                                            813,492,523.77                 816,652,186.13
    (七) 关联方及关联交易
    1、 本企业的母公司情况
                                                                                        单位: 万元 币种:人民币
                                                                           母公司对本     母公司对本
      母公司       企业类   注册       法人代    业务性                                                  本企业最     组织机构代
                                                           注册资本        企业的持股     企业的表决
        名称         型       地         表        质                                                    终控制方         码
                                                                             比例(%)      权比例(%)
                国有企                                                                                   山东省人
      山东黄
                业(全                                                                                   民政府国
      金集团                                     黄金地
                民所有      济南       王建华              127,261.80           50.25           50.25    有资产监     16309611-5
      有限公                                     质探矿
                制 企                                                                                    督管理委
      司
                业)                                                                                     员会
    母公司主营业务为:黄金地质探矿、开采、选冶及技术服务;贵金属、有色金属制品提纯、
    加工、生产、销售;黄金矿山专用设备及物资、建筑物材料的生产、销售等等。
    2、 本企业的子公司情况
                                                                                        单位: 万元 币种:人民币
                                                                                         持股比例      表决权比     组织机构代
    子公司全称         企业类型       注册地      法人代表        业务性质    注册资本
                                                                                           (%)           例(%)          码
    山东黄金矿业(莱     有限责任
                                   莱西         张炳旭      矿业投资           15,000         100           100     79400907-3
    西)有限公司         公司
    山东金博经贸有       有限责任
                                   济南         陈瑞忠      金银加工            5,200         100           100     78231577-8
    限公司               公司
    山东金洲矿业集       有限责任
                                   乳山         陈玉民      黄金开采            9,500           51           51     16677789-9
    团有限公司           公司
    山东黄金矿业(莱     有限责任
                                   莱州         陈玉民      黄金开采           76,000         100           100     75086342-X
    州)有限公司         公司
    山东黄金矿业(鑫     有限责任
                                   青岛         张炳旭      黄金开采           18,000         100           100     70648719-9
    汇)有限公司         公司
    山东黄金矿业(沂     有限责任
                                   沂南         陈贵亮      黄金开采           12,000         100           100     67813850-5
    南)有限公司         公司
         山东黄金矿业股份有限公司 2012 年半年度报告
    赤峰柴胡栏子黄     有限责任
                                   赤峰       邓鹏飞      黄金开采           1,001.77    73.5229         73.5229   93902187-5
    金矿业有限公司     公司
    山东金石矿业有     有限责任
                                   莱州       邓鹏飞      矿业投资             2,680             75           75   69203417-1
    限公司             公司
    山东黄金矿业(玲   有限责任
                                   招远       刘润田      黄金开采            30,000            100         100    55220970-X
    珑)有限公司       公司
    西和县中宝矿业     有限责任
                                   西和       邓鹏飞      矿产勘探            20,000             70           70   67082534-3
    有限公司           公司
         3、 本企业的其他关联方情况
                         其他关联方名称                       其他关联方与本公司关系                  组织机构代码
          山东省黄金电力公司                              同一母公司                      16988939-4
          济南金绿苑新型建材有限公司                      同一母公司                      74338533-5
          山东黄金集团建设工程有限公司                    同一母公司                      16307021-4
          山东黄金集团阳光矿业有限公司                    同一母公司                      26711077-8
          山东黄金集团烟台设计研究工程有限公司            同一母公司                      16500352-5
          山东黄金归来庄矿业有限公司                      同一母公司                      72073417-6
          海南山金矿业有限公司                            同一母公司                      72124263-2
          嵩县天运矿业有限公司                            同一母公司                      78624632-7
          山东黄金集团蓬莱矿业有限公司                    同一母公司                      16520612-x
          山东黄金集团昌邑矿业有限公司                    同一母公司                      75747676-4
          青岛黄金铅锌开发有限公司                        同一母公司                      75692924-x
          山东省烟台黄金技工学校                          同一母公司                      49554346-0
          山东省装饰集团总公司                            同一母公司                      16304408-3
          山东省黄金工程建设监理中心                      同一母公司                      16308871-3
          山东黄金篮球俱乐部有限公司                      同一母公司                      58450269-5
          山东黄金地质矿产勘查有限公司                    同一母公司                      75540604-1
          山东黄金国际矿业有限公司                        同一母公司
          山东黄金集团科技有限公司                        同一母公司                      58308369-5
          山东黄金集团青岛黄金有限公司                    同一母公司                      42788515-1
          山东黄金物业管理有限公司济南高新分公司          同一母公司                      57555812-8
          山东黄金集团莱州矿业有限公司                    同一母公司                      26555879-8
          山东省旅游汽车公司                              同一母公司                      16304170-4
          山东黄金有色矿业集团有限公司                    同一母公司                      67921442-6
          山东黄金矿产资源集团有限公司                    同一母公司                      67316374-4
         4、 关联交易情况
         (1) 采购商品/接受劳务情况表
                                                                                    单位:万元 币种:人民币
                                                                       本期发生额                         上期发生额
                                          关联交易定价
                                                                                                                占同类交易
        关联方           关联交易内容     方式及决策程                       占同类交易金
                                                                金额                                  金额      金额的比例
                                                序                           额的比例(%)
                                                                                                                    (%)
                         电力、配电箱、
    山东省黄金电力公司                      市场价格                 15,967.51              19.46         12,493.96         21.93
                         劳务工程
    山东黄金集团烟台设计研   工程物资、设 市场价格                    3,254.19               4.76          1,326.23          2.91
         山东黄金矿业股份有限公司 2012 年半年度报告
    究工程有限公司            备、劳务、设
                          计费山东黄金集团建设工程有
                          劳务工程       市场价格              3,858.17                   9.03      2,476.47            8.44限公司
    山东省烟台黄金技工学校    培训费         市场价格                334.42              71.35            139.79           40.41
    山东黄金集团有限公司      工程劳务费等   市场价格                274.23               0.64             65.86            0.22山东省黄金工程建设监理
                          监理费         市场价格                140.45              50.55                  40         29.42中心
    山东省装饰集团总公司      装修           市场价格              2,258.81              99.22                  48         77.39
    山东省旅游汽车公司        运输           市场价格                 75.58              19.55山东黄金篮球俱乐部有限
                          宣传费         市场价格              1,320.00              25.73公司
         出售商品/提供劳务情况表
                                                                                单位:万元 币种:人民币
                                          关联交易定              本期发生额                            上期发生额
                             关联交易
                 关联方                   价方式及决                    占同类交易金                          占同类交易金
                               内容                          金额                                  金额
                                            策程序                      额的比例(%)                         额的比例(%)
          青岛黄金铅锌开
                            售氰渣       市场价格               141.99             100.00            163.95           100.00
          发有限公司
          海南山金矿业有    工作服、材
                                         市场价格                 15.8                5.12
          限公司            料
          山东黄金归来庄    加工费、代
                                         市场价格                62.18              16.86             38.37             7.19
          矿业有限公司      理费
          海南山金矿业有    加工费、代
                                         市场价格                13.27                3.60             9.63             1.80
          限公司            理费
                            加工费、代
          山东黄金集团蓬
                            理费、材料   市场价格                13.09                1.98             8.94             1.53
          莱矿业有限公司
                            等
          嵩县天运矿业有    加工费、代
                                         市场价格                                                      0.24             0.04
          限公司            理费
                            运输劳务、
          山东黄金集团有
                            维修劳务、   市场价格                65.56               11.57             3.04             0.39
          限公司
                            材料
          山东黄金集团烟
                            废旧设备、
          台设计研究工程                 市场价格                50.17                7.69
                            电力
          有限公司
          山东黄金集团建    废旧设备、
                                         市场价格                33.59                5.15
          设工程有限公司    电力
         (2)关联租赁情况
         公司出租情况表:
                                                                                单位:万元 币种:人民币
                                                                                             租赁收益定       年度确认的租赁
            出租方名称     承租方名称    租赁资产种类    租赁起始日       租赁终止日
                                                                                               价依据               收益
          山东黄金矿业
                          青岛黄金铅锌                  2011 年 1 月 1    2013 年 12 月     10.00 万元/每
          (鑫汇)有限                   设备                                                                              0
                          开发有限公司                  日                31 日             年
          公司
          山东黄金矿业    山东黄金集团                  2010 年 6 月 1    2020 年 5 月      495.67 万元/
                                         房屋租赁                                                                     247.84
          股份有限公司    有限公司                      日                31 日             每年
          山东黄金矿业    山东黄金集团                  2011 年 8 月 1    2012 年 7 月      43.80 万元/每
                                         房屋租赁                                                                       3.65
          股份有限公司    科技有限公司                  日                31 日             年
          山东黄金矿业    山东黄金国际                  2011 年 9 月 1    2021 年 8 月      143.08 万元/
                                         房屋租赁                                                                      23.52
          股份有限公司    矿业有限公司                  日                31 日             每年山东黄金矿业股份有限公司 2012 年半年度报告公司承租情况表:
                                                                          单位:万元 币种:人民币
                              承租方       租赁资产                                                            年度确认
        出租方名称                                        租赁起始日                  租赁终止日
                                名称         种类                                                              的租赁费
    山东黄金集团有限公司         新城       房屋          2012 年 1 月 1 日        2012 年 12 月 31 日                       0
    山东黄金集团有限公司         焦家       土地          2004 年 8 月 1 日        2019 年 7 月 31 日                  4.94
    山东黄金集团有限公司         新城       土地          2000 年 2 月 1 日        2014 年 1 月 31 日                  4.00(3) 关联担保情况无5、 关联方应收应付款项上市公司应收关联方款项:
                                                                              单位:万元 币种:人民币
                                                                  期末                                期初
    项目名称                   关联方
                                                      账面余额       坏账准备         账面余额               坏账准备
    应收账款       海南山金矿业有限公司                     13.61               0.68              0.23                     0.04
    应收账款       山东黄金集团有限公司                     60.00               3.00            65.05                      3.25
    应收账款       山东黄金有色矿业集团有限公司            120.00               9.00           120.00                      9.00
    应收账款       山东黄金矿产资源集团有限公司             10.00               0.50            10.00                      0.50
    应收账款       山东黄金集团蓬莱矿业有限公司               0.14              0.01
    其他应收款     山东黄金国际矿业有限公司                 84.08               4.20
    其他应收款     山东黄金集团建设工程有限公司            399.21            398.87            398.85                 398.85
                山东黄金集团烟台设计研究工程有限
    其他应收款                                              34.74             32.14             32.00                  32.00
                公司
    其他应收款     山东黄金集团有限公司                    822.05             44.38            676.90                      9.06
    其他应收款     山东省黄金工程建设监理中心               13.47             13.47             13.49                  13.48
    其他应收款     山东省烟台黄金技工学校                   51.33             47.27             51.27                  47.47
    其他应收款     山东黄金鑫意首饰有限公司               1,030.60          1,030.60          1,030.60              1,030.60
    预付账款       山东省黄金工程建设监理中心                 0.88
    预付账款       山东黄金集团建设工程有限公司            152.30                               35.91
                山东黄金集团烟台设计研究工程有限
    预付账款                                              1,655.79                             714.50
                公司
    预付账款       山东省黄金电力公司                     1,084.35                            1,091.53
    预付账款       山东黄金集团有限公司                    458.66                              458.66上市公司应付关联方款项:
                                                                              单位:万元 币种:人民币
    项目名称                   关联方                            期末账面余额                   期初账面余额
    应付账款          山东黄金集团建设工程有限公司                             552.25                       1,429.65
    应付账款          海南山金矿业有限公司                                                                  2,892.67
    应付账款          山东省黄金工程建设监理中心                                       5.03                     35.02山东黄金矿业股份有限公司 2012 年半年度报告
    应付账款         山东黄金归来庄矿业有限公司              1,057.05   13,960.28
    应付账款         山东黄金集团有限公司                     100.19      100.19
                  山东黄金集团烟台设计研究工程
    应付账款                                                  697.77      223.32
                  有限公司
    应付账款         山东省黄金电力公司                        73.39       18.03
    应付账款         嵩县天运矿业有限公司                        4.50        4.50
    应付账款         山东省装饰集团总公司                                 492.66
    应付账款         山东省烟台黄金技工学校                      2.69        2.69
    预收账款         山东黄金集团蓬莱矿业有限公司                            0.42
    其他应付款       青海山金矿业有限公司                                    3.65
    其他应付款       山东黄金国际矿业有限公司                                0.61
    其他应付款       山东黄金集团建设工程有限公司             632.30      631.61
                  山东黄金集团烟台设计研究工程
    其他应付款                                                375.41      605.21
                  有限公司
    其他应付款       山东黄金集团有限公司                    2,443.24    2,489.56
    其他应付款       山东省黄金电力公司                        16.59       16.59
    其他应付款       山东省烟台黄金技工学校                    65.13       65.13
    其他应付款       山东黄金集团莱州矿业有限公司             121.79      127.34
    其他应付款       济南金绿苑新型建材有限公司                              6.29
    其他应付款       山东省装饰集团总公司                      20.00       20.00
    其他应付款       山东黄金集团阳光矿业有限公司              68.41       68.41
    其他应付款       山东黄金集团青岛黄金有限公司             200.00
    长期应付款       山东黄金集团有限公司                    5,599.29    5,599.29
    应付股利         山东黄金集团有限公司                   10,771.48      45.01
    应付股利         山东黄金集团莱州矿业有限公司            2,205.55    2,205.55(八) 股份支付:
    无(九) 或有事项:1、 未决诉讼仲裁形成的或有负债及其财务影响:公司无未决诉讼仲裁形成的或有负债。2、 为其他单位提供债务担保形成的或有负债及其财务影响:公司无为其他单位提供债务担保形成的或有负债。3、 其他或有负债及其财务影响:公司无其他或有负债。(十) 承诺事项:1、 重大承诺事项公司无需要披露的重大财务承诺事项。
       山东黄金矿业股份有限公司 2012 年半年度报告
       (十一) 资产负债表日后事项:
       1、 其他资产负债表日后事项说明
       公司无应披露而未披露的其他资产负债表日后事项。
       (十二) 母公司财务报表主要项目注释
       1、 应收账款:
       (1) 应收账款按种类披露:
                                                                                                单位:元 币种:人民币
                                      期末数                                                         期初数
         种类            账面余额                坏账准备                                账面余额               坏账准备
                     金额      比例(%)       金额      比例(%)                         金额    比例(%)      金额      比例(%)
    按组合计提坏账准备的应收账款:
    按账龄分析法
    计提坏账准备 1,900,000.00      100.00 125,000.00        6.58                     1,900,000.00        100.00       125,000.00              6.58
    的应收账款
    组合小计         1,900,000.00        100.00      125,000.00               6.58   1,900,000.00        100.00       125,000.00              6.58
         合计       1,900,000.00          /         125,000.00           /          1,900,000.00          /          125,000.00         /
       组合中,按账龄分析法计提坏账准备的应收账款:
                                                                                                单位:元 币种:人民币
                                                  期末数                                                        期初数
         账龄                      账面余额                                                        账面余额
                                                                      坏账准备                                                     坏账准备
                            金额                  比例(%)                                   金额                 比例(%)
    1 年以内小计            1,300,000.00                 68.42            65,000.00         1,300,000.00                  68.42        65,000.00
    1至2年                   600,000.00                  31.58            60,000.00           600,000.00                  31.58        60,000.00
         合计            1,900,000.00                   100           125,000.00         1,900,000.00                    100       125,000.00
       (2)   应收账款金额前五名单位情况
                                                                                                单位:元 币种:人民币
                                                                                                                        占应收账款总额
              单位名称             与本公司关系                       金额                         年限
                                                                                                                          的比例(%)
        1.                        关联方                              1,200,000.00       2 年以内                                       63.16
        2.                        关联方                               600,000.00        1 年以内                                       31.58
        3.                        关联方                               100,000.00        1 年以内                                           5.26
                合计                          /                       1,900,000.00                  /                                        100
       2、 其他应收款:
       (1) 其他应收款按种类披露:
                                                                                                单位:元 币种:人民币
                                     期末数                                                                    期初数
                       账面余额                        坏账准备                            账面余额                               坏账准备种类
                                   比例                                比例                                   比例                            比例
                   金额                              金额                                金额                               金额
                                   (%)                                 (%)                                    (%)                             (%)
         山东黄金矿业股份有限公司 2012 年半年度报告单项金额重大并单项计提坏
                  2,133,502,199.27 98.86          5,337,508.39       0.25     1,389,983,570.04    98.49             5,337,508.39      0.38账准备的其他应收账款按组合计提坏账准备的其他应收账款:按账龄分析法
    计提坏账准备         23,111,097.12  1.07          4,362,127.13      18.87        19,810,645.34     1.40             4,108,339.12     20.74的其他应收款
    组合小计             23,111,097.12  1.07          4,362,127.13      18.87        19,810,645.34     1.40             4,108,339.12     20.74单项金额虽不重大但单项计
                      1,536,377.71  0.07          1,536,377.71     100.00         1,536,377.71     0.11             1,536,377.71    100.00提坏账准备的其他应收账款
    合计          2,158,149,674.10   /           11,236,013.23       /        1,411,330,593.09         /        10,982,225.22         /
         单项金额重大并单项计提坏帐准备的其他应收账款
                                                                                        单位:元 币种:人民币
                其他应收款内容         账面余额                  坏账金额          计提比例(%)                        理由
           1.                       1,080,669,337.40                                                        母、子公司之间往来
           2.                         527,167,940.45                                                        母、子公司之间往来
           3.                         362,423,424.39                                                        母、子公司之间往来
           4.                          70,522,180.80                                                        母、子公司之间往来
           5.                          51,671,570.00                                                        母、子公司之间往来
           6.                          35,710,237.84                                                        母、子公司之间往来
           7.                           5,337,508.39              5,337,508.39                   100        欠款单位清算中
                    合计            2,133,502,199.27              5,337,508.39            /                              /
         组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                                        单位:元 币种:人民币
                                                   期末数                                                  期初数
                   账龄                 账面余额                                          账面余额
                                                                   坏账准备                                              坏账准备
                                     金额          比例(%)                            金额                 比例(%)
           1 年以内小计          12,846,765.04         55.59       642,338.25      8,977,121.16               45.31          448,856.06
           1至2年                 1,204,154.02            5.21     120,415.40      1,152,344.54                5.82          115,234.45
           2至3年                 1,541,904.95            6.67     308,380.99      2,654,075.60               13.40          530,815.12
           3至4年                 1,811,162.32            7.84     543,348.70      1,888,087.08                9.53          566,426.13
           4至5年                 1,059,115.99            4.58     423,646.40      1,225,011.18                6.18          490,004.47
           5 年以上               4,647,994.80           20.11    2,323,997.39     3,914,005.78               19.76     1,957,002.89
                   合计          23,111,097.12        100.00      4,362,127.13   19,810,645.34               100.00     4,108,339.12
         期末单项金额虽不重大但单项计提坏账准备的其他应收账款
                                                                                        单位:元 币种:人民币
            其他应收款内容            账面余额                   坏账准备            计提比例(%)                      计提理由
           1.                               967,200.00              967,200.00                         100     收回的可能性
           2.                               282,276.84              282,276.84                         100     收回的可能性
           3.                               262,907.24              262,907.24                         100     收回的可能性
             山东黄金矿业股份有限公司 2012 年半年度报告
               4.                                  22,056.74                 22,056.74                         100   收回的可能性
               5.                                      1,936.89                1,936.89                        100   收回的可能性
                       合计                  1,536,377.71                  1,536,377.71               /                        /
             (2)其他应收账款金额前五名单位情况
                                                                                                 单位:元 币种:人民币
                                                                                                                        占其他应收账款
                    单位名称            与本公司关系                       金额                    年限
                                                                                                                        总额的比例(%)
               1.                     关联方                         1,080,669,337.40      1 年以内                                  50.07
               2.                     关联方                          527,167,940.45       1 年以内                                  24.43
               3.                     关联方                          362,423,424.39       1 年以内                                  16.79
               4.                     关联方                              70,522,180.80    2 年以内                                   3.27
               5.                     关联方                              51,671,570.00    6 年以内                                   2.39
                       合计                        /                 2,092,454,453.04                 /                              96.95
             3、 长期股权投资
             按成本法核算
                                                                                                 单位:元 币种:人民币
                                                                                                                                     在被投
                           投                                                                                    本期     在被投
                                                                                                                                     资单位
                           资                                                                                    计提     资单位
    被投资单位                   期初余额                增减变动             期末余额          减值准备                            表决权
                           成                                                                                    减值     持股比
                                                                                                                                       比例
                           本                                                                                    准备     例(%)
                                                                                                                                     (%)山 东 金博 经 贸有 限 公
                                  52,000,000.00                                 52,000,000.00                                100         100司
    山 东 黄金 鑫 意首 饰 有                                                                         2,414,625.5
                                    2,414,625.59                                  2,414,625.59                                90             90
    限公司                                                                                                     9山东黄金矿业(莱西)
                                 272,990,000.00                                272,990,000.00                                100         100有限公司山东黄金矿业(沂南)
                                 120,000,000.00                                120,000,000.00                                100         100有限公司山东黄金矿业(莱州)
                                1,046,236,471.52                             1,046,236,471.52                                100         100有限公司山东黄金矿业(鑫汇)
                                 180,000,000.00                                180,000,000.00                                100         100有限公司山 东 金洲 矿 业集 团 有
                                  48,450,000.00                                 48,450,000.00                                 51             51限公司赤 峰 柴胡 栏 子黄 金 矿
                                 261,741,500.00                                261,741,500.00                             73.5229     73.5229业有限公司上 海 黄金 交 易所 席 位
                                     500,000.00                                    500,000.00费山东黄金矿业(玲珑)
                                 300,000,000.00                                300,000,000.00                                100         100有限公司山 东 金石 矿 业有 限 公
                                1,245,000,000.00                             1,245,000,000.00                                 75             75司西 和 县中 宝 矿业 有 限
                                            0.00        856,507,000.00         856,507,000.00                                 70             70公司
             4、 营业收入和营业成本:
             (1) 营业收入、营业成本山东黄金矿业股份有限公司 2012 年半年度报告
                                                                          单位:元 币种:人民币
                 项目                         本期发生额                              上期发生额
    主营业务收入                                           801,991,630.71                         573,229,584.10
    其他业务收入                                             6,642,281.04                           5,205,622.85
    营业成本                                               256,044,195.98                         199,186,794.24(2) 主营业务(分产品)
                                                                          单位:元 币种:人民币
                                     本期发生额                                  上期发生额
        产品名称
                             营业收入              营业成本           营业收入                 营业成本
    黄金                      103,847,997.88      32,768,721.59          572,561,647.60           196,150,591.56
    精矿金                    695,972,127.02     219,069,486.89
    精矿银                      1,865,381.68            547,857.87
    硫精矿                        306,124.13             83,082.40             667,936.50            246,956.43
          合计             801,991,630.71     252,469,148.75          573,229,584.10           196,397,547.99(3) 公司前五名客户的营业收入情况
                                                                          单位:元 币种:人民币
                                                                             占公司全部营业收入的比例
            客户名称                         营业收入总额
                                                                                       (%)
    1.                                                     801,942,984.73                                 99.17
    2.                                                           48,645.98                                   0.01
                 合计                                   801,991,630.71                                 99.185、 投资收益:(1) 投资收益明细
                                                                          单位:元 币种:人民币
                                                                    本期发生额             上期发生额
    成本法核算的长期股权投资收益                                        868,975,634.29             20,413,377.00
                            合计                                     868,975,634.29             20,413,377.00(2) 按成本法核算的长期股权投资收益
                                                                          单位:元 币种:人民币
            被投资单位                  本期发生额         上期发生额         本期比上期增减变动的原因
    赤峰柴胡栏子黄金矿业有限公司           37,106,161.08      20,413,377.00     取得子公司分配股利
    山东黄金矿业(莱州)有限公司         661,813,065.29                         取得子公司分配股利
    山东黄金矿业(玲珑)有限公司         137,083,974.22                         取得子公司分配股利
    山东黄金矿业(沂南)有限公司            8,496,084.32                        取得子公司分配股利
    山东黄金矿业(鑫汇)有限公司           24,476,349.38                        取得子公司分配股利
                 合计                 868,975,634.29       20,413,377.00                   /6、 现金流量表补充资料:山东黄金矿业股份有限公司 2012 年半年度报告
                                                            单位:元 币种:人民币
                    补充资料                      本期金额                 上期金额1.将净利润调节为经营活动现金流量:
    净利润                                           1,086,613,513.57             175,976,466.15
    加:资产减值准备                                         253,788.01              248,744.20固定资产折旧、油气资产折耗、生产性生物资产
                                                     49,492,051.14              38,335,027.70折旧
    无形资产摊销                                         1,826,971.08               1,521,270.72
    长期待摊费用摊销                                         310,095.30                63,131.40处置固定资产、无形资产和其他长期资产的损失
                                                          734,976.37(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                     118,196,991.16              72,623,644.08
    投资损失(收益以“-”号填列)                    -868,975,634.29             -20,413,377.00
    递延所得税资产减少(增加以“-”号填列)                 -63,447.00               -62,186.05递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                    -6,084,792.14              -3,912,078.59
    经营性应收项目的减少(增加以“-”号填列)        -718,677,999.83          -574,299,988.12
    经营性应付项目的增加(减少以“-”号填列)         382,939,653.68             992,869,429.17其他
    经营活动产生的现金流量净额                          46,566,167.05             682,950,083.662.不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券融资租入固定资产3.现金及现金等价物净变动情况:
    现金的期末余额                                     369,890,846.15             539,186,173.28
    减:现金的期初余额                                 443,896,978.10             312,723,422.55加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                           -74,006,131.95             226,462,750.73(十三) 补充资料1、 当期非经常性损益明细表
                                                            单位:元 币种:人民币
                               项目                                     金额
    非流动资产处置损益                                                               -328,449.99计入当期损益的政府补助,但与公司正常经营业务密切相关,
    符合国家政策规定、按照一定标准定额或定量持续享受的政府                           161,306.04补助除外
    除上述各项之外的其他营业外收入和支出                                           -2,042,449.44山东黄金矿业股份有限公司 2012 年半年度报告
    所得税影响额                                                                             126,931.06
    少数股东权益影响额(税后)                                                                   87,201.74
                              合计                                                      -1,995,460.592、 净资产收益率及每股收益
                                 加权平均净资产收                        每股收益
         报告期利润
                                     益率(%)            基本每股收益              稀释每股收益归属于公司普通股股东的净
                                                  22.31              0.99                          0.99利润扣除非经常性损益后归属于
                                                  22.34              0.99                          0.99公司普通股股东的净利润八、 备查文件目录1、 载有法定代表人、主管会计工作负责人、会计机构负责人签名并盖章的会计报表。2、 载有会计师事务所盖章、注册会计师签名并盖章的审计报告原件。3、 报告期内在中国证监会指定报纸(中国证券报、上海证券报)公开披露过的所有公司文件的正本及公告的原稿。
                                                                          董事长:陈玉民
                                                              山东黄金矿业股份有限公司
                                                                         2012 年 8 月 16 日
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