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川投能源(600674)公告正文

川投能源:2013年半年度报告

公告日期 2013-08-28
股票简称:川投能源 股票代码:600674
    四川川投能源股份有限公司 2013 年半年度报告四川川投能源股份有限公司
                  600674
    2013 年半年度报告
                     四川川投能源股份有限公司 2013 年半年度报告
                                    重要提示一、 本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。二、 公司全体董事出席董事会会议。三、 公司半年度财务报告未经审计。四、 公司负责人黄顺福先生、主管会计工作负责人刘好女士及会计机构负责人(会计主管人员)姜雪梅女士声明:保证本半年度报告中财务报告的真实、准确、完整。五、 公司有关未来发展战略和经营计划的前瞻性陈述并不构成公司对投资者的实质承诺,请投资者注意投资风险。六、 是否存在被控股股东及其关联方非经营性占用资金情况?否七、 是否存在违反规定决策程序对外提供担保的情况?否
                                     四川川投能源股份有限公司 2013 年半年度报告
                                                               目录
    第一节   释义 .................................................................................................................................... 4
    第二节   公司简介 ............................................................................................................................ 5
    第三节   会计数据和财务指标摘要................................................................................................. 6
    第四节   董事会报告 ........................................................................................................................ 7
    第五节   重要事项 .......................................................................................................................... 14
    第六节   股份变动及股东情况....................................................................................................... 21
    第七节   董事、监事、高级管理人员情况................................................................................... 23
    第八节   财务报告(未经审计)................................................................................................... 24
    第九节   备查文件目录 .................................................................................................................. 86
                               四川川投能源股份有限公司 2013 年半年度报告
                                            第一节 释义
    一、 释义
    在本报告书中,除非文义另有所指,下列词语具有如下含义:常用词语释义
    证监会                                                  指          中国证券监督管理委员会
    证监会四川监管局                                        指          中国证券监督管理委员会四川监管局
    省国资委                                                指          四川省国有资产监督管理委员会
    上交所                                                  指          上海证券交易所
    川投集团                                                指          四川省投资集团有限责任公司
    峨铁综开司                                              指          峨眉铁合金综合服务开发公司
    嘉阳集团                                                指          四川嘉阳集团有限责任公司
                                                                    四川川投峨眉铁合金(集团)有限责任
    川投峨铁                                                指
                                                                    公司
                                                                    四川川投峨眉新银江铁合金有限责任
    新银江公司                                              指
                                                                    公司
    雅砻江水电(2012 年 11 月 8 日更名前为二滩水电)        指          雅砻江流域水电开发有限公司
    国电大渡河                                              指          国电大渡河流域水电开发有限公司
    田湾河公司                                              指          四川川投田湾河开发有限责任公司
                                                                    四川川投田湾河景达企业管理有限责
    田湾河景达公司                                          指
                                                                    任公司
    天彭电力                                                指          四川天彭电力开发有限公司
    嘉阳电力                                                指          四川嘉阳电力有限责任公司
    交大光芒                                                指          成都交大光芒科技股份有限公司
    新光硅业                                                指          四川新光硅业科技有限责任公司
    长飞四川                                                指          长飞光纤光缆四川有限公司
    仁宗海公司                                              指          四川川投仁宗海发电有限责任公司
    天威四川硅业                                            指          天威四川硅业有限公司
    新光工程                                                指          四川新光多晶硅工程技术有限公司
    大地远通                                                指          北京大地远通(集团)有限公司
    远通鑫海                                                指          北京远通鑫海商贸有限公司
    公司或本公司                                            指          四川川投能源股份有限公司川投电力(2013 年 3 月 21 日改制前名为四川省电力
                                                        指          四川川投电力开发有限责任公司开发公司)
                          四川川投能源股份有限公司 2013 年半年度报告
                                   第二节 公司简介一、 公司信息
    公司的中文名称                                       四川川投能源股份有限公司
    公司的中文名称简称                                   川投能源
    公司的外文名称                                       SICHUAN CHUANTOU ENERGY CO.,LTD.
    公司的外文名称缩写                                   SCTE
    公司的法定代表人                                     黄顺福二、 联系人和联系方式
                                                                          董事会秘书
    姓名                                                 谢洪先
    联系地址                                             四川省成都市小南街 23 号
    电话                                                 028-86098649
    传真                                                 028-86098648
    电子信箱                                             xiehongxian@scte.com.cn三、 基本情况变更简介
    公司注册地址                                         四川省成都市武侯区龙江路 11 号
    公司注册地址的邮政编码                               610000
    公司办公地址                                         四川省成都市小南街 23 号
    公司办公地址的邮政编码                               610015
    公司网址                                             www.scte.com.cn
    电子信箱                                             scte@scte.com.cn四、 信息披露及备置地点变更情况简介
    公司选定的信息披露报纸名称                           中国证券报、上海证券报、证券时报、金融投资报
    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                               公司证券事务管理部五、 公司股票简况
                                               公司股票简况
      股票种类         股票上市交易所            股票简称           股票代码             变更前股票简称
    A股                  上海证券交易所        川投能源            600674                  川投控股六、 公司报告期内的注册变更情况
    公司报告期内注册情况未变更。
                             四川川投能源股份有限公司 2013 年半年度报告
                       第三节          会计数据和财务指标摘要
    一、   公司主要会计数据和财务指标(一) 主要会计数据
                                                                            单位:元 币种:人民币
                                                                                          本报告期比上年同期
            主要会计数据                 本报告期(1-6 月)        上年同期
                                                                                                增减(%)
    营业收入                                        541,991,586.58        504,603,297.09                      7.41
    归属于上市公司股东的净利润                      601,927,931.48         71,453,133.34                    742.41归属于上市公司股东的扣除非经常性损
                                                602,376,355.23            71,431,092.92                  743.30益的净利润
    经营活动产生的现金流量净额                      323,240,714.45        184,050,381.98                    75.63
                                                                                          本报告期末比上年度
                                             本报告期末             上年度末
                                                                                              末增减(%)
    归属于上市公司股东的净资产                    8,978,130,164.13      8,499,524,839.87                      5.63
    总资产                                       16,026,194,687.70     15,702,538,063.89                      2.06(二) 主要财务指标
                                                                                          本报告期比上年同期
            主要财务指标                 本报告期(1-6 月)        上年同期
                                                                                                增减(%)
    基本每股收益(元/股)                                 0.3051                   0.0378                  707.14
    稀释每股收益(元/股)                                 0.3051                   0.0378                  707.14扣除非经常性损益后的基本每股收益(元
                                                       0.3054                   0.0378                   707.94/股)
    加权平均净资产收益率(%)                                 6.856                    0.99     增加 5.866 个百分点扣除非经常性损益后的加权平均净资产
                                                          6.861                    0.99     增加 5.871 个百分点收益率(%)二、 非经常性损益项目和金额
                                                                            单位:元 币种:人民币
                       非经常性损益项目                                                   金额
    非流动资产处置损益                                                                                    -6,522.90
    除上述各项之外的其他营业外收入和支出                                                                -700,969.00
    少数股东权益影响额                                                                                   183,412.93
    所得税影响额                                                                                          75,655.22
                              合计                                                                  -448,423.75
                          四川川投能源股份有限公司 2013 年半年度报告
                                 第四节 董事会报告一、 董事会关于公司报告期内经营情况的讨论与分析1、报告期内公司整体经营情况
    2013 年上半年,尽管全国经济因产业结构战略性调整导致经济增速放缓,宏观经济复苏缓慢,但整个四川工业经济运行情况好于全国平均水平,全省规模以上工业增加值同比增长11.9%,增速比全国平均水平高 2.6 个百分点。全省工业用电量增长 5.3%,同比提高 2.5 个百分点。在此形势下,公司在董事会的坚强领导和大股东川投集团的大力支持下,创新经营手段,破解经营难题,优化资金管理,防范经营风险,密切服务基层,维护稳定安全,努力提升资产质量效益,公司经济运行持续稳健上升,利润水平创出历史新高,各项经济指标基本符合预期,总体呈现出经营效益提升、项目建设加快、能源主业经营状况良好的可喜局面。
    截止到 6 月 30 日,公司实现销售收入 54,199 万元,同比增长 7.41%,完成全年预算的 48.29%;实现合并利润总额 65,390.82 万元,同比增长 559.62%,完成全年预算的 131.47%;实现归属于上市公司股东的净利润 60,192.79 万元,同比增长 742.41%,完成预算的 145.87%。
    报告期内,公司参、控股总装机容量 1376.528 万千瓦,权益装机 462.3 万千瓦。
    上半年公司能源主业生产状况总体良好,控股电力企业发电量累计 16.86 亿千瓦时,同比增长 16.3%,完成全年预算的 42.7%。公司参股的雅砻江水电因官地电站的全部投产,锦屏二级两台 60 万千瓦机组投运,1-6 月发电量同期 2012 年增长 167.99%;国电大渡河 1-6 月生产情况稳定,发电量 95.69 亿千瓦时,同期 2012 年增长 1.38%。
    雅砻江水电 1-6 月累计完成投资 76.36 亿元。 3 月 25 日,官地电站最后一台机组完成 72小时试运行后转入商业运行,至此,历时近 9 年建设,国家"西电东送"重点工程---雅砻江官地水电站全部建成投产,比计划工期提前 3 个月。锦屏一级具备第二阶段蓄水条件,锦屏二级 2#引水隧洞底拱、边顶拱混凝土衬砌已全部完成;两河口水电站可行性研究报告通过国家水规总院、四川省发改委和能源局组织的审查。
    国电大渡河 1~6 月累计完成投资 53.01 亿元。瀑布沟、深溪沟两站尾工项目完成,专项验收完成 5 项,瀑布沟移民调概完成水规总院审查,并提交省政府审批。瀑布沟水电站上网电价调整工作获得发改委批复,从 2013 年 7 月 1 日起,瀑布沟水电站上网电价由 0.32 元/千瓦时调整到 0.346 元/千瓦时。
    由于国内光伏行业仍整体低迷,新光硅业仍处于停产状态,新光硅业按照"把设备维护保养好、把技改工程完成好、把技术团队保持好"的要求,认真做好日常工作,为寻找新光硅业最终出路赢得时间。公司及控股股东川投集团正在多方寻求以最好的时机、最佳的方案和最低的成本来解决新光硅业的出路问题。
    2、下半年发展与展望
    下半年, 公司将围绕年度预算目标对照检查,突出效益优先,查找弱项,整改不足,奋力冲刺,确保超额完成全年利润目标,同时加快重点建设项目的顺利推进。电力企业将加大市场营销力度,优化机组运行方式和上网电量结构,确保机组满负荷安全稳定运行。雅砻江水电将有 4 台 60 万千瓦机组陆续投运,发电量还将再创新高。受“7.13”特大暴雨、泥石流自然灾害影响,田湾河公司所属大发电站停产,经奋力抢修,大发电站已于 8 月 20 日恢复发电。此外,公司将确保年内完成 17 亿公司债的发行,并力争在年底前完成对川投集团全资子公司省电力开发公司股权的收购工作,兑现承诺。(一) 主营业务分析1、 财务报表相关科目变动分析表
                                                                        单位:元 币种:人民币
                 科目                          本期数             上年同期数         变动比例(%)
    营业收入                                      541,991,586.58       504,603,297.09              7.41
                                        四川川投能源股份有限公司 2013 年半年度报告
           营业成本                                              280,675,423.20           286,688,397.77                   -2.10
           销售费用                                                6,506,579.14             7,096,605.55                   -8.31
           管理费用                                               31,272,125.10            35,455,852.33                  -11.80
           财务费用                                              148,536,743.18           157,687,694.60                   -5.80
           经营活动产生的现金流量净额                            323,240,714.45           184,050,381.98                   75.63
           投资活动产生的现金流量净额                            324,765,699.53        -1,846,180,563.47
           筹资活动产生的现金流量净额                           -482,045,886.21         1,730,937,535.07
           研发支出                                                3,927,068.29             2,872,350.90                   36.72
           资产减值损失                                            5,005,345.05             1,508,677.17                  231.77
           投资收益                                              583,771,795.35            78,855,389.67                  640.31
       2、 其它
       (1) 公司利润构成或利润来源发生重大变动的详细说明
              本报告期,公司利润及净利润指标同比上年同期有大幅度增加,主要原因:一是公司参股
       48%股份的雅砻江水电上半年实现利润同比大幅度上升,上年同期该参股公司归属于母公司净
       利润为亏损 5937.15 万元,本报告期该公司实现净利润 112,261.26 万元,由此本报告期对其投
       资收益大幅度增长;二是公司控股田湾河公司本期发电同比增加 21.05%,净利润同比有大幅度
       增长。三是公司参股 38.90%股份的新光硅业,由于行业仍处于寒冬,致使公司经营亏损,资产
       质量下降,本报告期公司利润为-17020.12 万元,与上年同期比亏损额进一步增大。
       (2) 经营计划进展说明
           上半年,公司紧紧围绕董事会下达的经营目标,按照年初工作的总体部署,尽职履责,勇
       于进取,公司和各投资关系企业较好地完成了年初下达的利润目标,重点项目投资建设顺利推
       进,做到了时间过半任务过半,为超额完成全年目标任务奠定了坚实基础。
       (3) 其他
       1.资产负债情况分析:
                                                                                                                单位:元
                                                                                                                      本期期末金额
                                                   本期期末数占总                                  上期期末数占总资产
    项目名称            本期期末数                                    上期期末数                                          较上期期末变
                                                 资产的比例(%)                                   的比例(%)
                                                                                                                      动比例(%)
    应收账款                     334,530,725.83                  2.09                 256,815,423.30                  1.64         30.26
    预付款项                         22,310,627.59               0.14                  10,054,825.15                  0.06        121.89
    应收票据                          6,623,944.74               0.04                  82,639,522.06                  0.01        -91.98
    应收股利                     110,000,000.00                  0.69
    应付股利                         43,256,061.64               0.27                  13,240,061.64                  0.08        226.71
    股本                       1,972,687,746.00                 12.31              1,972,668,615.00                  12.56
    未分配利润                 1,874,263,058.42                 11.69              1,395,626,997.46                   8.89             34.3应收账款:比期初增长 30.26%,主要原因系田湾河公司合同期内应收电费款项增加和交大光芒应收款项增加所致。预付款项:比期初增加 121.89%的主要原因是随着交大光芒业务规模增加和拓展新业务相应增加的预付款项。应收票据:减少主要原因是票据到期兑付所致。应收股利:本期应收股利 1.1 亿元是大渡河公司应付未付分红款。
                                     四川川投能源股份有限公司 2013 年半年度报告
    股    本:主要是公司本期可转债转股 19131 股增长所致。未分配利润:主要原因一是当期实现利润增加;二是本报告期内实施 2012 年度分红减少所致。
          2、现金流量情况:
                                                                                                          增减幅度
    项目                                   本年数              上年数               增减额
                                                                                                          (%)
    经营活动产生的现金流量净额             323,240,714.45      184,050,381.98       139,190,332.47            75.63
    投资活动产生的现金流量净额             324,765,699.53      -1,846,180,563.47    2,170,946,263.00
    筹资活动产生的现金流量净额             -482,045,886.21     1,730,937,535.07     -2,212,983,421.28
    变动说明:
    a.经营活动产生的现金流量净额同比增加原因:主要为田湾河公司合同期内销售收入增加导致回收电费款增加以及嘉阳电
    力到期票据兑现增加所致。
    b.投资活动产生的现金流量净额同比变化的原因是:上年同期对雅砻江水电和大渡河公司的资本金投入高达 20.43 亿元,
    本报告期资本金投入减少,本期收回雅砻江水电 2012 年度分红款 3.936 亿元。
    c.筹资活动产生的现金流量净额同比上年减少,主要是上年同期发行股份增加吸收投资的现金 19.22 亿元,本期同比无此收
    入,导致同比现金净流量大幅度下降。
          (二) 行业、产品或地区经营情况分析
          1、 主营业务分行业、分产品情况
                                                                                                  单位:元 币种:人民币
                                                    主营业务分行业情况
                                                                                 营业收入比        营业成本比       毛利率比上
          分行业        营业收入             营业成本          毛利率(%)
                                                                                 上年增减(%)       上年增减(%)      年增减(%)
                                                                                                                      增加 5.01 个
    电力                481,189,337.47       254,925,372.28             47.02               8.41           -0.96
                                                                                                                           百分点
                                                                                                                    增加 20.97 个
    铁路                 34,253,263.75         9,429,731.01             72.47           -41.62            -66.86
                                                                                                                           百分点
                                                                                                                    减少 20.40 个
    信息化系统           26,548,985.36        16,320,319.91             38.53         1,191.73          1,833.21
                                                                                                                           百分点
                                                    主营业务分产品情况
                                                                                 营业收入比       营业成本比        毛利率比上
          分产品        营业收入             营业成本          毛利率(%)
                                                                                 上年增减(%)      上年增减(%)       年增减(%)
                                                                                                                      增加 5.01 个
    电力                481,189,337.47       254,925,372.28             47.02               8.41           -0.96
                                                                                                                           百分点
                                                                                                                    增加 12.75 个
    软件产品销售         12,422,952.64         2,229,625.54             82.05           -56.02            -74.28
                                                                                                                           百分点
                                                                                                                    增加 17.29 个
    硬件产品销售         48,349,308.17        23,518,181.17             51.36            55.05            14.39
                                                                                                                           百分点
                                                                                                                      减少 2.30 个
    服务收入                  29,988.30            2,244.21             92.52           -97.69            -96.67
                                                                                                                           百分点
                                  四川川投能源股份有限公司 2013 年半年度报告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(%)
    四川省内                                            511,203,437.56                                                    14.46
    四川省外                                              30,788,149.02                                                  -46.91(三) 核心竞争力分析
    报告期内,公司的核心竞争力进一步稳固和增强,主要体现在:
    1.水电主业更加稳固突出。2013 年,是雅砻江流域下游开发开始步入规模和业绩持续成长的高峰期,计划今年锦屏一、二级、官地水电站将有 6 台机组相继投产发电。截止上半年末,公司水电总装机达到 1365.53 万千瓦,权益装机 451.86 万千瓦,其中雅砻江水电装机 690 万千瓦,锦屏一、二级、官地、桐子林等核心在建项目稳步推进,已实现锦屏二级 2 台机组投产,官地水电站全面投产,公司水电主业效益大幅提升,贡献更加突出。
    2.企业文化更加深入人心。上半年,公司以企业文化建设为手段,促进企业核心竞争力提升。在全面推进文化育人、文化强企的战略上,采取多种途径,不断丰富和提升企业文化内涵,一是围绕"融和兴企"核心价值观,开展投资关系企业挂牌服务活动和公司与投资关系企业的"手挽手共谋发展"活动,为基层一线排忧解难,二是践行"博学增才" 核心价值观,建立并开展了员工基层学习锻炼活动,组织员工到基层一线实习锻炼,交流学习,提升员工业务能力、管理水平和服务基层理念;三是践行"三个共同"的企业使命,构建并完善员工职业生涯规划体系,提升企业向心力和凝聚力。(四) 投资状况分析1、 对外股权投资总体分析(1) 证券投资情况
                                                                                         期末账面                   报告期
                                                                             持有数量                  占期末证
    序                                                       最初投资金                       价值                       损益
          证券品种        证券代码        证券简称                                                     券总投资
    号                                                         额(元)
                                                                              (股)                   比例(%)
                                                                                          (元)                    (元)
    1        股票            600665         天地源                365,800.00       211,070   681,748.90         100
                          合计                                365,800.00         /       681,748.90         100
      按照可供出售金融资产会计核算要求,其账面价值变动收益直接进入资本公积。(2) 持有其他上市公司股权情况
                                                                                                         单位:元
                                       期初持      期末持                                报告期所
    证券代         证券简   最初投资                                期末账面      报告期                   会计核      股份来
                                       股比例      股比例                                有者权益
    码             称       成本                                    价值          损益                   算科目        源
                                       (%)      (%)                                  变动
                                                                                                       供出售
                                                                                                                    发起人
    600665      天地源       365,800.00                             681,748.90               -204,736.70   金融资
                                                                                                                    股份
                                                                                                       产
         合计            365,800.00       /          /          681,748.90               -204,736.70      /            /2、 非金融类公司委托理财及衍生品投资的情况(1) 委托理财情况
      本报告期公司无委托理财事项。
                                        四川川投能源股份有限公司 2013 年半年度报告
        (2) 委托贷款情况
        委托贷款项目情况
                                                                                                   单位:元 币种:人民币
                                                                                                           资金来源借款
                             贷款   贷款      抵押物或    是否        是否关联                             并说明是   关联关
    方名       委托贷款金额                                                            是否展期   是否涉诉
                             期限   利率        担保人    逾期          交易                               否为募集     系
    称
                                                                                                             资金
    新 光                                        新光硅业                                                                 联营公
            100,000,000.00   1年    6                     否          否           是         否           企业自筹
    硅业                                         机器设备                                                                 司
                                             机器设备,
    新 光                                        物资,办公                                                                联营公
             40,000,000.00   1年    6                     否          否           否         否           企业自筹
    硅业                                         设备,汽车                                                                司
                                             作抵押
    新 光                                        以房产、土                                                               合营公
             50,000,000.00   1年    6                     否          否           否         否           企业自筹
    硅业                                         地抵押                                                                   司
            2013 年 6 月 15 日,经公司八届二十次董事会审议通过,将新光硅业 2013 年 6 月 17 日到
        期的 1 亿元贷款进行展期,期限一年,利率按同期人民银行基准利率执行。为尽可能降低委托贷
        款风险,新光硅业公司继续将原抵押资产(即新光硅业 2010 年 6 月 20 日评估净值 30123.5 万
        元共计 872 套设备和新光工程账面原值为 18243.9 万元的机器设备)作为此笔展期贷款的抵押
        资产。
        3、 募集资金使用情况
            报告期内,公司无募集资金或前期募集资金使用到本期的情况。
        4、 主要子公司、参股公司分析
        (1)子公司
                                                                                          法定         组织机
        子公司名称           企业类型           注册地              业务性质
                                                                                          代表人       构代码
        一级子公司:
                                                                    铁路远动控制系统开
        交大光芒             股份有限公司       成都高新区                             谢洪先          709225231
                                                                    发、生产、销售
        天彭电力             有限责任公司       成都彭州市          水力发电、销售     魏华            75879580-4
        嘉阳电力             有限责任公司       四川犍为县          火力发电、销售     张昊            20735502-8
        田湾河公司           有限责任公司       四川石棉县          水电开发、销售     赵德胜          74467620-6
        二级子公司:
                                                石棉县草科乡草
        田湾河景达公司                                                                                 068966012
                             有限责任公司       科村           物业管理,后勤服务等 孙志祥
        仁宗海公司           有限责任公司       四川康定县          水力发电、销售        孙志祥       69227346-3
            为盘活公司资产、拓宽经营渠道,促进企业发展,稳定员工队伍,经田湾河公司第三届四
        次董事会决议,投资 500 万元,成立了四川川投田湾河景达企业管理有限责任公司。公司经营
        范围:住宿、工地食堂、物业管理;企业管理;资产管理;水电技术咨询;房屋中介服务;建
        筑材料、机电设备销售。2013 年 5 月 14 日在石棉县工商行政管理局注册成立。注册资本:500.00
        万元,法人代表:孙志祥,注册地:石棉县草科乡草科村。
        (2)子公司的注册资本及其变化
        子公司名称           年初金额              本年增加                    本年减少             年末金额
                                              四川川投能源股份有限公司 2013 年半年度报告
               子公司名称             年初金额               本年增加                本年减少                  年末金额
               一级子公司:
               交大光芒               30,000,000.00                                                            30,000,000.00
               天彭电力               150,000,000.00                                                           150,000,000.00
               嘉阳电力               150,000,000.00                                                           150,000,000.00
               田湾河公司             400,000,000.00                                                           400,000,000.00
               二级子公司:
               田湾河景达公司
                                                             5,000,000.00                                      5,000,000.00
               仁宗海公司             5,000,000.00                                                             5,000,000.00
              (3)对子公司的持股比例或权益及其变化
                                            持股金额                                          持股比例(%)
                子公司名称
                                            年末金额                 年初金额                 年末比例      年初比例
                一级子公司:
                交大光芒                    15,000,000.00            15,000,000.00            50.00                50.00
                天彭电力                    142,500,000.00           142,500,000.00           95.00                95.00
                嘉阳电力                    142,500,000.00           142,500,000.00           95.00                95.00
                田湾河公司                  320,000,000.00           320,000,000.00           80.00                80.00
                二级子公司:
                田湾河景达公司
                                            5,000,000.00                                      100.00               100.00
                仁宗海公司                  5,000,000.00             5,000,000.00             100.00               100.00
              (4)合营企业及联营企业
       被 投 资 单 位 名 企业                 业务                                                     持 股 比 表 决 权 组织机构
                                     注册地                法定代表人                注册资本(万元)
       称                类型                 性质                                                     例(%)比例(%)代码
                         有 限 责 任 四 川 峨 光纤、光缆生
       长飞四川                                            庄丹                      5,380.00          49.00      49.00       62110028-2
                         公司        眉山市 产和销售
                         有 限 责 任 四 川 乐 多晶硅开发、
       新光硅业                                            赵德胜                    30,850.00         38.90      38.90       720850126
                         公司        山市     生产
                         有 限 责 任 成 都 市 水电开发和销
       雅砻江水电                                          王会生                    1,636,000.00      48.00      48.00       201870221
                         公司        双林路 售
              (5) 子公司及参股企业本期经营情况:
                 产量                            销售收入(万元)                                        净利润(万元)名称
                 本报告期    上年同期数 增减(%)本报告期       上年同期数             增减(%)       本报告期             上年同期数     增减(%)田湾河 公 司 ( 亿
                   12.42     10.26        21.05        34,052.91        31,226.26       9.05           8,609.20             4,347.83        98.01度)嘉阳电力
                  3.96       3.63         9.09          12,836.85       11,413.23      12.47           -215.32              93.36          -330.64(亿度)
    交大光芒                                               6,080.22          6,072.63      0.13            1,778.47             1,770.23       0.47天彭电力
                  0.48       0.60         -20.00       1,229.17         1,748.21       -29.69          316.19               806.43         -60.79(亿度)四川长飞(万芯
                   149.00     155.00        -3.87      14,893.62         15,486.69      -3.83          229.79               87.64          162.20公里)
    新光硅业(吨)                                          1,235.55         81.11         1,423.30        -17,020.12           -4,137.66      -311.35雅砻江水电(亿
                  128.96      48.12         168.00      339,093.40      122,042.27      177.85         112,261.26           -5,942.00      1,989.28度)
                         四川川投能源股份有限公司 2013 年半年度报告5、 非募集资金项目情况
    报告期内,公司无非募集资金投资项目。二、 利润分配或资本公积金转增预案(一) 报告期实施的利润分配方案的执行或调整情况
      根据 2013 年 4 月 18 日召开的公司 2012 年度股东大会会议决议,公司 2012 年度的利润分配方案为:以 2012 年 6 月 3 日(股权登记日)的总股本为基数,每 10 股派现金 0.625 元(含税)。2013 年 6 月 18 日,本次现金分红实施完毕。详见 2013 年 5 月 29 日在《上海证券报》《中国证券报》《证券时报》《金融投资报》上发布的《四川川投能源股份有限公司 2012 年分红派息实施公告》。三、 其他披露事项(一) 董事会、监事会对会计师事务所“非标准审计报告”的说明√ 不适用
                                  四川川投能源股份有限公司 2013 年半年度报告
                                            第五节 重要事项
    一、 重大诉讼、仲裁和媒体普遍质疑的事项
          本报告期公司无重大诉讼、仲裁和媒体质疑事项。
    二、 破产重整相关事项
          本报告期公司无破产重整相关事项。
    三、 资产交易、企业合并事项
    √ 不适用
    四、 公司股权激励情况及其影响
    √ 不适用
    五、 重大关联交易
    (一) 与日常经营相关的关联交易
    1、 已在临时公告披露且后续实施无进展或变化的事项
                                               事项概述                                                   查询索引1.购买商品
                                    本期金额                   上期金额
                                                                                占同类交易
    关联方类型及关联方名称                            占同类交易金
                                    金额(元)                 金额(元)       金额的比例             见 公 司 于 2013
                                                  额的比例(%)
                                                                                (%)                  年 3 月 29 日在上
    受同一母公司控制的其他企业                                                                             海证券交易所网
    其中:嘉阳集团                    81402035.97 100.00        88337410.74      100.00                 站
    合计                                 81402035.97 100.00        88337410.74      100.00                 www.sse.com.cn
                                                                                                       披露的关联交易注:2013 年 3 月 8 日,嘉阳电力公司与嘉阳集团公司重新签订了 2013 年煤炭供销合同。双方约定:嘉阳
                                                                                                       公告,公告编号集团公司本年向嘉阳电力公司提供发电所需低热值原煤 66 万吨,结算价格以基低位发热量 2,950 大卡/公
                                                                                                       为 "2013-011 号斤燃煤,到嘉阳电力公司煤坪的到货价 263.53 元/吨(含税价)为基础价格结算。在执行合同的过程中如
                                                                                                       "。国家税收政策有调整,执行新的税收政策。基低位发热量每超过 100 大卡/公斤(实测热值计算),每吨增加 8.93 元(含税价),基低位发热量每降低 100 大卡/公斤(实测热值计算),每吨减少 8.93 元(含税价);对基低位发热量低于 2,750 大卡/公斤部分,嘉阳电力公司有权拒付煤款。该合同有效期为 2013 年 1 月 1日至 2013 年 12 月 31 日。
    2.     受托管理情况
                                                                                   本 年 确
             受托方    受 托 资受托起始                                 托管收益
    委托方名称                               受托终止日                                认 的 托
             名称      产类型 日                                        定价依据                       见 公 司 于 2011
                                                                                   管收益
                                                                                                       年 6 月 28 日在上
                                         至川投集团通过合法方式将标的
                                                                                                       海证券交易所网
                                         股权注入本公司或不涉及关联关
                                                                        因托管业                       站
                                         系的其他方之日止或本公司转让
    川投集团               股权    2011 年 6                                务实际发                       www.sse.com.cn
             本公司                      其持有的新光硅业 38.9%的股权或                                披露的关联交易
    [注 1]                 托管    月 28 日                                 生或支出
                                         以其他方式实质上解决了川投集                                  公告,公告编号
                                                                        的费用
                                         团、本公司双方之间在多晶硅行业                                为 "2011-037 号
                                         的潜在同业竞争问题止。                                        "。注:2011 年 6 月 27 日本公司召开的八届二次董事会表决通过了《关于与控股股东川投集团签订<股权委托管理合同>关联交易的提案报告》;同意公司托管控股股东川投集团持有的天威四川硅业有限公司(以下简称天威四川硅业)35%股权。托管期限为自托管协议生效之日起至川投集团通过合法方式将标的股权注
                                  四川川投能源股份有限公司 2013 年半年度报告入本公司或不涉及关联关系的其他方之日止;或本公司转让其持有的新光硅业 38.9%的股权或以其他方式实质上解决了川投集团及本公司双方之间在多晶硅行业的潜在同业竞争问题止。托管期间,天威四川硅业所产生的利润由川投集团享有;其对应的营业成本、费用、税赋及亏损等全部由川投集团承担;该次股权托管川投集团向本公司支付的费用为因履行托管义务而实际支付/发生的费用;该费用由川投集团直接承担或实报实销并按年度支付给本公司。3、关联方委托贷款关联方名称
                 贷款单位     贷款金额(万元) 起始日         到期日       备注(放贷单位)
                                       50,000.00 2011-5-25     2017-5-24
                                       21,800.00 2011-6-30     2017-6-29
    川投集团[注 1]   本公司                                                    委托贷款
                                       20,000.00 2011-7-22     2017-7-21
                                                                                                     见公司分别于
                                       18,200.00 2011-7-28     2017-6-30                             2011 年 4 月 19
                                       10,000.00 2013-6-25     2014-6-24                             日、2012 年 6 月
                 本公司                                                    委托贷款                  5 日,2013 年 7
                                        4,000.00 2012-12-1     2013-12-1
    川投集团[注 2]                                                                                       月 10 日在上海
                 田湾河公司            10,000.00   2012-6-8     2013-6-7   委托贷款                  证券交易所网站
                                                                                                     www.sse.com.cn
                                       10,000.00 2013-6-25     2014-6-24                             披露的关联交易
    本公司[注 3]     新光硅业               4,000.00 2012-12-25    2013-12-24 委托贷款                   公告,公告编号
                                                                                                     分     别     为
                                        5,000.00 2012-12-1     2013-12-1                             "2011-021 号"、
    注 1:2011 年本公司与川投集团、交通银行股份有限公司四川省分行签订了四份委托贷款单项协议,总金        "2012-031 号 、
    额 110,000 万元;该协议规定前 3 年为无息贷款,超过 3 年期后的贷款按同期银行贷款利率从逾期之日起      2013-031 号.计算并支付利息。上述委托贷款合同经本公司 2011 年第 1 次临时股东大会审议批准。注 2:经本公司八届十二次董事会决议通过,本公司及子公司向控股股东川投集团申请不超过 3 亿元的委托贷款(信用方式)。2012 年本公司与川投集团、建行新华支行签订了两份委托贷款单项协议,总金额 14,000万元,贷款期限为 1 年,借款利率按照同期贷款基准利率执行。2013 年 6 月 17 日到期的 10000 万元委贷已到期偿还。注 3:经本公司八届十二次和八届十五次董事会决议通过,本公司向联营企业新光硅业提供委托贷款 1.9亿元。贷款期限为 1 年,借款利率按照同期贷款基准利率执行。新光硅业以 2010 年 6 月 20 日评估净值为30,123.5 万元的 872 套设备、账面原值为 19,709.76 万元的机器设备、运输工具和工程物资、高新区建业大道土地 48.56 亩、新世纪公寓 14 套住房、安谷镇渣场土地、新光花园土地和新光工程公司账面原值为18243.9 万元的机器设备为上述贷款提供了抵押保证。
    (二) 关联债权债务往来
    1、 临时公告未披露的事项
                                                                                  单位:元 币种:人民币
                                                  向关联方提供资金              关联方向上市公司提供资金
    关联方            关联关系
                                         期初余额       发生额    期末余额    期初余额    发生额    期末余额
    川投集团      母公司                    1,723,752.86            1,112,565.35
    公司向控股股东及其子公司提供资金的余额(元)                                                      1,112,565.35
    关联债权债务形成原因                                  该往来形成系田湾河公司租赁川投集团办公楼保证金及租金。
    六、 重大合同及其履行情况
    (一) 托管、承包、租赁事项
                                        四川川投能源股份有限公司 2013 年半年度报告
    1、 托管情况
                                                                                               单位:元 币种:人民币
                                          托管资                               托管收     托管收
                    受托方     托管资              托管起    托管终   托管收                            是否关联      关联关
    委托方名称                              产涉及                               益确定     益对公
                      名称     产情况                始日      止日     益                                交易          系
                                            金额                                 依据     司影响
                                                                               因托管
                                                   2011 年                     业务实
                               股权托
    川投集团           本公司                         6 月 28                     际发生                   是            母公司
                               管
                                                   日                          或支出
                                                                               的费用
       注:2011 年 6 月 27 日本公司召开的八届二次董事会表决通过了《关于与控股股东川投集
    团签订<股权委托管理合同>关联交易的提案报告》;同意公司托管控股股东川投集团持有的天威
    四川硅业有限公司(以下简称天威四川硅业)35%股权。托管期限为自托管协议生效之日起至
    川投集团通过合法方式将标的股权注入本公司或不涉及关联关系的其他方之日止;或本公司转
    让其持有的新光硅业 38.9%的股权或以其他方式实质上解决了川投集团及本公司双方之间在多
    晶硅行业的潜在同业竞争问题止。托管期间,天威四川硅业所产生的利润由川投集团享有;其
    对应的营业成本、费用、税赋及亏损等全部由川投集团承担;该次股权托管川投集团向本公司
    支付的费用为因履行托管义务而实际支付/发生的费用;该费用由川投集团直接承担或实报实销
    并按年度支付给本公司。
    2、 承包情况
           本报告期公司无承包事项。
    3、 租赁情况
                                                                                               单位:元 币种:人民币
                                      租赁资                               租赁收    租赁收
                  租赁方     租赁资             租赁起   租赁终   租赁收                           是否关联
    出租方名称                            产涉及                               益确定    益对公                         关联关系
                    名称     产情况               始日     止日     益                               交易
                                        金额                                 依据    司影响
                             田湾河
                                                2011     2014
                  田湾河     调度中
    川投集团                                        年5月    年5月                                     是               控股股东
                  公司       心及办
                                                20 日    19 日
                             公房
                                                         2013
                                                2013
                             本公司                      年 12
    川投集团          本公司                        年1月                                              是               控股股东
                             办公房                      月 31
                                                1日
                                                         日
    公司承租情况表:
                                单位:             元 币种:人民币
    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         年度确认的租赁费
                                           田湾河调度中心以
    川投集团             田湾河公司                             2011 年 5 月 20 日 2014 年 5 月 19 日 1,659,323.85
                                           及办公房
    川投集团             本公司                本公司办公房     2013 年 1 月 1 日 2013 年 12 月 31 日 951,955.20
    (二) 担保情况
                                                                                         单位:万元 币种:人民币
                                        公司对外担保情况(不包括对子公司的担保)
           担保                          担保                       担保                         是否        是否
                                                担保  担保                  担保        担保
    担保      方与     被担     担保金      发生                 担保  是否                         存在        为关     关联关
                                                起始  到期                  是否        逾期
    方      上市     保方       额        日期                 类型  已经                         反担        联方       系
                                                日      日                  逾期        金额
           公司                         (协议                       履行                           保        担保
                                     四川川投能源股份有限公司 2013 年半年度报告
               的关                    签署                          完毕
                 系                      日)
                                       2012    2012    2013
        本公 公司 新光                 年 1 年 1 年 12 一 般                                               参股股
                              4,861.83                               否   否               是        是
        司      本部  硅业             月 1 月 1 月 31 担保                                                东
                                       日      日      日
        报告期末担保余额合计(A)(不包括对子公司的担保)                                                 4,861.83
                                                 公司对子公司的担保情况
        报告期末对子公司担保余额合计(B)                                                                 5,100.00
                                        公司担保总额情况(包括对子公司的担保)
        担保总额(A+B)                                                                                   9,961.83
        担保总额占公司净资产的比例(%)                                                                         1.07
              注 1:根据与川投集团签订的担保协议的约定,嘉阳电力公司本年对川投集团计提担保费
          135,000.00 元,支付了 135,000.00 元。
               注 2:经本公司第七届董事会第三次会议审议通过,本公司为天彭电力公司向中行彭州支
          行、中信银行成都武成支行申请的灾后重建和恢复生产银行贷款提供担保,担保最高额度不超
          过 6,000 万元。2008 年,天彭电力公司与中行彭州支行签订编号为 2008 年中银彭贷字第 021 号
          《人民币借款合同》,合同贷款额度为 5,500 万元,借款期限为 96 个月。截止到 2013 年 6 月 30
          日,天彭电力公司实际借款余额为 2,100 万元。
               注 3:经本公司第八届董事会二次会议审议通过,本公司为交大光芒公司提供最高不超过
          3,000 万元,累计为其提供担保数量不超过 3,000 万元的担保;本公司按实际贷款担保额收取 1%
          的担保费,如出现担保风险,交大光芒公司全体股东同意按股权份额承担相应的担保风险责任。
              注 4:经本公司第八届董事会十次会议审议通过,本公司为新光硅业提供最高不超过 20,000
          万元,累计为其担保数量不超过 20,000 万元的担保。截止到 2013 年 6 月 30 日,本公司实际对
          新光硅业已获贷款承担担保责任的余额为 4861.83 万元。
          (三) 其他重大合同或交易
               本报告期公司无其他重大合同或交易。
          七、 承诺事项履行情况
          (一) 上市公司、持股 5%以上的股东、控股股东及实际控制人在报告期内或持续到报告期内的
          承诺事项
                                                                                                          如未能及   如未能承
                                                                                  是否有        是否及    时履行应   及时履
    诺   承诺类                                                            承诺时间
               承诺方                     承诺内容                                履行期        时严格    说明未完   行应说
    背     型                                                                及期限
                                                                                    限            履行    成履行的   明下一景
                                                                                                          具体原因   步计划
    与                       控股股东川投集团在 2010 年 9 月承诺:在川投
                                                                       在川投能
    再                       能源可转换公司债券发行后三年内,启动把其他
                                                                       源可转换
    融   解 决 同            符合资产注入条件的资产(包括多晶硅业务资产
              川投集团                                                 公司债券   是            是
    资   业竞争              和发电业务资产)注入川投能源的工作,逐步解
                                                                       发行后三
    相                       决与川投能源的同业竞争。尚未有符合该履行条
                                                                       年内启动
    关                                        件的资产。
    的                       2010 年公司发行 21 亿元可转债时,按中国证监   在川投能
    解决同
    承            川投集团   会关于解决同业竞争的要求,控股股东川投集团    源可转换   是            是
    业竞争
    诺                       做出了"在川投能源可转换公司债券发行后一年     公司债券
                                 四川川投能源股份有限公司 2013 年半年度报告
                 内,启动将目前具备盈利能力的本公司全资子公       发行后一
                 司四川省电力开发公司注入川投能源的工作"的        年内启动
                 公开承诺。承诺履行情况:在 2012 年 3 月 26 日
                 召开的公司 8 届 10 次董事会上,公司已经审议
                 通过了《关于启动收购四川省电力开发公司工作
                 的提案报告》。会后,公司启动了收购电力公司
                 的工作,成立了由川投集团和川投能源共同组成
                 的工作小组,按照国有资产转让和证监会的相关
                 规定开展工作。四川省电力开发公司改制方案已
                  于 2013 年 1 月 17 日获得省国资委批复,并于
                 2013 年 3 月 21 日完成工商变更登记工作。四川
                  省电力开发公司改制后名称为四川川投电力开
                 发有限责任公司。目前,收购电力开发公司的审
                 计、评估和律师等中介机构已进场开展工作,公
                     司将全力以赴,抓紧具体实施工作进度。
    八、 聘任、解聘会计师事务所情况
      根据 2013 年 4 月 18 日召开的 2012 年度股东大会审议的《关于续聘信永中和会计师事务所
    及提请股东大会授权董事会确定审计费用的提案报告》,现聘任信永中和会计师事务所有限责任
    公司。
    九、 上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购
    人处罚及整改情况
    无
    十、 可转换公司债券情况
    (一) 转债发行情况
       经中国证监会证监许可[2011]272 号文核准,本公司于 2011 年 3 月 21 日向社会公开发行每张
    票面金额为 100 元,总额为人民币 21 亿元的可转换公司债券,期限 6 年(即自 2011 年 3 月 21
    日--2017 年 3 月 21 日),转股期自 2011 年 9 月 22 日至 2017 年 3 月 21 日止;经上海证券交易
    所同意,该可转换公司债券于 2011 年 3 月 31 日在上海交易所上市交易,简称"川投转债",转
    债代码"110016"。(详见于 2011 年 3 月 29 日在《中国证券报》、《上海证券报》、《金融投资报》
    及上海证券交易所网站披露的《公开发行可转换公司债券上市公告书》。)
    (二) 报告期转债持有人及担保人情况
    期末转债持有人数                                                                            2,361前十名转债持有人情况如下:
    可转换公司债券持有人名称               期末持债数量(元)                  持有比例(%)结算参与人债券回购质押专用账
                                                          394,918,000                       18.81户(中国建设银行)结算参与人债券回购质押专用账
                                                          196,353,000                        9.35户(招商银行股份有限公司)结算参与人债券回购质押专用账
                                                          185,670,000                        8.84户(中国工商银行)结算参与人债券回购质押专用账
                                                          150,728,000                        7.18户(中信银行)结算参与人债券回购质押专用账
                                                           86,256,000                        4.11户(中国农业银行)华安资产管理(香港)有限公司-华
                                                           85,814,000                        4.09安汇聚中国债券基金
                                     四川川投能源股份有限公司 2013 年半年度报告
    结算参与人债券回购质押专用账
                                                                  79,860,000                                     3.80
    户(中国银行)
    结算参与人债券回购质押专用账
                                                                  72,286,000                                     3.44
    户(交通银行)
    光大证券股份有限公司                                            44,549,000                                     2.12
    中国银行-大成蓝筹稳健证券投
                                                                  42,988,000                                     2.05
    资基金
    (三) 报告期转债变动情况
                                                                                          单位:元 币种:人民币
    可转换公司债                                                本次变动增减
                     本次变动前                                                                         本次变动后
      券名称                             转股             赎回                   回售
    川投转债         2,099,909,000         19,131                                                      2,099,735,000
    (四) 报告期转债累计转股情况
    报告期转股额(元)                                                                                         361,000
    报告期转股数(股)                                                                                          19,131
    累计转股数(股)                                                                                            27,063
    累计转股数占转股前公司已发行股份总数(%)                                                                   0.0014
    尚未转股额(元)                                                                                     2,099,735,000
    未转股转债占转债发行总量比例(%)                                                                           99.987
    (五) 转股价格历次调整情况
                                                                                          单位:元 币种:人民币
    转股价格调整日        调整后转股价格            披露时间              披露媒体               转股价格调整说明
                                                                                          公司在 2011 年 7 月 12 日(股
                                                                                          权登记日)实施 2010 年度每
                                                                   《中国证券报》、《上   10 股派发 0.36 元(含税)的
    2011 年 7 月 12 日                   17.26   2011 年 7 月 7 日     海证券报》、《金融投   分配方案,根据公司可转债募
                                                                   资报》                 集说明书约定,“川投转债”
                                                                                          转股价格由原来的 17.3 元/股
                                                                                          调整为 17.26 元/股。
                                                                                          2012 年 3 月,公司公开发行
                                                                                          1.63 亿股 A 股股票,根据公
                                                                   《中国证券报》、《上
                                                                                          司 可 转债 募 集说 明 书约 定 ,
    2012 年 3 月 15 日                   16.51   2012 年 3 月 14 日    海证券报》、《金融投
                                                                                          “川投转债”转股价格由原来
                                                                   资报》
                                                                                          的 17.26 元/股调整为 16.51 元
                                                                                          /股。
                                                                                          公司在 2012 年 5 月 21 日(股
                                                                                          权登记日)实施 2011 年度每
                                                                                          10 股派发 0.40 元(含税),每
                                                                   《中国证券报》、《上
                                                                                          10 股转增 8 股的分配方案,
    2012 年 5 月 22 日                    9.15   2012 年 5 月 16 日    海证券报》、《金融投
                                                                                          根据公司可转债募集说明书
                                                                   资报》
                                                                                          约定,“川投转债”转股价格
                                                                                          由原来的 16.51 元/股调整为
                                                                                          9.15 元/股。
                                                                                          公司将在 2013 年 6 月 3 日(股
                                                                                          权登记日)实施 2012 年度每
                                                                   中国证券报》、《上海
                                                                                          10 股派发 0.625 元(含税)的
    2013 年 6 月 4 日                     9.09   2013 年 5 月 29 日    证券报》、《金融投资
                                                                                          分配方案,根据公司可转债募
                                                                   报》、《证券时报》
                                                                                          集说明书约定,“川投转债”
                                                                                          转股价格将由 9.15 元/股调整
                             四川川投能源股份有限公司 2013 年半年度报告
                                                                          为 9.09 元/股。
    截止本报告期末最新转股价格                                                                     9.09
    (六) 公司的负债情况、资信变化情况及在未来年度还债的现金安排
        公司本报告期末负债总额为 67.23 亿元,其中流动负债为 13.88 亿元,非流动负债为 53.35
    亿元,主要为田湾河公司长期借款以及公司可转债。到目前,公司资信情况无重大变化,公司
    在以后年度将主要通过增加销售收入获取经营现金流量以及通过投资企业分红和自筹资金来安
    排到期债务。
    (七) 转债其他情况说明
    无
    十一、 公司治理情况
          报告期内,公司严格按照《公司法》、《证券法》以及证监会有关法律法规的要求,不断完
    善公司法人治理结构,规范运作,股东大会、董事会、监事会和经营班子严格按照国家法律和
    公司章程赋予的权利义务开展工作,公司各部门各司其职,结合现有制度和业务情况健全内部
    控制体系,不断提升公司治理水平:
          1.上半年召开了 5 次董事会、5 次监事会和 1 次股东大会。三会的召集、召开程序符合《公
    司章程》、三大议事规则和上交所《股票上市规则》的要求,所有重大事项都经过股东大会审议
    通过,不存在先实施后审议的情况。各位董监事谨慎认真行使相应权利、及时了解公司业务经
    营管理情况,对会议的各项议案进行表决,保证公司所披露的信息的真实性与准确性。各会议
    流程方面都符合规定要求,确保了所有股东,特别是中小股东充分实施表决权,享有平等地位,
    切实维护了广大中小股东的权益。
          2.根据《公司法》、《证券法》、《股票上市规则》以及《公司章程》的相关规定,增补王民
    朴先生为公司独立董事,原董事曾强国先生因工作原因辞去公司董事职务后增补缪希强先生为
    董事,保证了公司董事会人数符合相关要求,进一步完善了公司治理结构。
          3.公司根据 2012 年内控建设年实施情况,对内部控制规范提出了更具体的要求,通过梳理
    风险源,查找了 12 项需要进一步完善改进的风险点,并落实部门跟踪推进,确保风险可控在控。
          4.做好投资者关系管理工作,在做好常规投资者关系管理工作的基础上,严格遵照《公司
    法》、《证券法》、《上市公司与投资者关系工作指引》等相关法律、法规及《公司章程》的规定,
    起草了《投资者分类管理和投资者接待工作制度》。
          5.随着"信息披露直通车"新业务开展,监管部门和投资者对上市公司信息披露的要求越来越
    严,期望越来越高,公司根据证监会和上交所关于 7 月 1 日实施信息披露直通车要求,修改了
    信息披露过程控制程序和信息披露确认表,采取了双人办理信披方式,从制度上和内部控制上
    确保了信息披露直通车新政下公司信息披露质量,防范了风险。
          公司将继续完善公司治理,严格执行各项规章制度,保证公司经营管理合法合规、资产安
    全、财务报告及相关信息真实完整。加大监督检查力度,增强风险防范,不断提高企业经营效
    率和效果,推进各项工作不断深化,保证股东利益安全,促进公司稳步、健康发展。
                                   四川川投能源股份有限公司 2013 年半年度报告
                                    第六节 股份变动及股东情况
    一、 股本变动情况
    (一) 股份变动情况表
    1、 股份变动情况表
                                                                                                               单位:股
                             本次变动前                       本次变动增减(+,-)                     本次变动后
                                       比例         发行        送    公积金                                       比例
                             数量                                             其他         小计          数量
                                        (%)         新股        股      转股                                        (%)一、有限售条件股份1、国家持股2、国有法人持股3、其他内资持股其中: 境内非国有法人持股
    境内自然人持股4、外资持股其中: 境外法人持股
       境外自然人持股二、无限售条件流通
                         1,972,668,615     100                                    19,131   19,131   1,972,687,746     100股份
    1、人民币普通股         1,972,668,615     100                                    19,131   19,131   1,972,687,746     1002、境内上市的外资股3、境外上市的外资股4、其他
    三、股份总数            1,972,668,615     100                                    19,131   19,131   1,972,687,746     100
    2、 股份变动情况说明
       公司 2011 年 3 月 21 日发行的 21 亿元可转换公司债券于 2011 年 9 月 22 日开始转股,报告
    期内可转债转股数为 19131 股,均为无限售条件流通股份,转股后公司股份总数由原来的
    1,972,668,615 股增至 1,972,687,746 股。
    (二) 限售股份变动情况
        报告期内,本公司限售股份无变动情况。
    二、 股东情况
    (一) 股东数量和持股情况
                                                                                                               单位:股
                        报告期末股东总数                                                                             52,622
                                                  前十名股东持股情况
                 股东性     持股比例                                                  持有有限售条件      质押或冻结的股
    股东名称                                 持股总数                报告期内增减
                   质         (%)                                                         股份数量            份数量四川省投资集
                 国有法
    团有限责任公                    55.12      1,087,397,021                          0                  0    无
                 人司
    北京大地远通     未知            4.42            87,116,385            66,730,858                    0    无
                               四川川投能源股份有限公司 2013 年半年度报告(集团)有限公司北京远通鑫海
                 未知        2.45           48,379,692              27,754,331            0   无商贸有限公司全国社保基金
                 未知        1.62           31,896,861                       0            0   无一零三组合中国建设银行-博时主题行
                 未知        1.62           31,885,488              13,697,191            0   无业股票证券投资基金峨眉铁合金综
                 国有法
    合服务开发公                 1.01           19,830,519                       0            0   无
                 人司全国社保基金
                 未知        0.82           16,247,208                       0            0   无一零八组合中银国际-中
    行-法国爱德     境外法
                             0.57           11,200,000             -18,800,000            0   无
    蒙得洛希尔银     人行
    张尧             未知        0.53           11,166,824                 0                  0 无
    刘晓燕           未知        0.43             8,943,923                0                  0 无
                                        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
    四川省投资集团有限责任公司                             1,087,397,021 人民币普通股                1,087,397,021北京大地远通(集团)有限公
                                                              87,116,385   人民币普通股             87,116,385司
    北京远通鑫海商贸有限公司                                      48,379,692   人民币普通股             48,379,692
    全国社保基金一零三组合                                        31,896,861   人民币普通股             31,896,861中国建设银行-博时主题行业
                                                              31,885,488   人民币普通股             31,885,488股票证券投资基金
    峨眉铁合金综合服务开发公司                                    19,830,519   人民币普通股             19,830,519
    全国社保基金一零八组合                                        16,247,208   人民币普通股             16,247,208中银国际-中行-法国爱德蒙
                                                              11,200,000   人民币普通股             11,200,000得洛希尔银行
    张尧                                                 11,166,824 人民币普通股                   11,166,824
    刘晓燕                                                8,943,923 人民币普通股                    8,943,923
                             上述股东中,峨铁综开司是川投集团子公司的子公司,存在关联关系;北京远通鑫海上述股东关联关系或一致行动
                             商贸有限公司是大地远通的子公司,存在关联关系。未知其他股东之间是否存在关联
          的说明
                             关系或者一致行动情况。
    三、 控股股东或实际控制人变更情况
        本报告期内公司控股股东或实际控制人没有发生变更。
                        四川川投能源股份有限公司 2013 年半年度报告
                    第七节 董事、监事、高级管理人员情况一、 持股变动情况(一) 现任及报告期内离任董事、监事和高级管理人员持股变动情况
    报告期内公司董事、监事、高级管理人员持股未发生变化。二、 公司董事、监事、高级管理人员变动情况
         姓名                担任的职务                 变动情形                变动原因
    王民朴                 独立董事                  聘任                工作原因
    曾强国                 董事                      离任                工作原因
    缪希强                 董事                      聘任                工作原因
                         四川川投能源股份有限公司 2013 年半年度报告
                         第八节 财务报告(未经审计)一、 财务报表
                                     合并资产负债表
                                    2013 年 6 月 30 日编制单位:四川川投能源股份有限公司
                                                                           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                                             624,524,317.65                 458,916,441.95
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                               6,623,944.74                  82,639,522.06
    应收账款                                             334,530,725.83                 256,815,423.30
    预付款项                                              22,310,627.59                  10,054,825.15
    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                                             110,000,000.00
    其他应收款                                            27,049,982.74                  22,475,326.95
    买入返售金融资产
    存货                                                  61,236,370.49                  55,883,636.59一年内到期的非流动资产
    其他流动资产
      流动资产合计                                    1,186,275,969.04                  886,785,176.00非流动资产:
    发放委托贷款及垫款                                   190,000,000.00                 137,800,000.00
    可供出售金融资产                                         681,748.90                     886,485.60
    持有至到期投资
    长期应收款
    长期股权投资                                     10,386,748,286.29               10,306,576,490.94
    投资性房地产
    固定资产                                          4,219,419,777.60                4,329,459,730.32
    在建工程                                              2,564,042.48
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                              33,223,991.08                  33,749,308.72
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                          7,280,872.31                  7,280,872.31
    其他非流动资产
      非流动资产合计                                 14,839,918,718.66               14,815,752,887.89
         资产总计                                    16,026,194,687.70               15,702,538,063.89
                             四川川投能源股份有限公司 2013 年半年度报告流动负债:
    短期借款                                                720,000,000.00     520,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                                                  4,500,000.00       1,400,000.00
    应付账款                                                126,230,431.26     110,891,260.67
    预收款项                                                  9,057,560.76       4,052,927.56
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                             22,613,069.78      24,241,328.13
    应交税费                                                 46,946,611.12      53,849,821.66
    应付利息                                                 10,097,351.28      16,741,431.94
    应付股利                                                 43,256,061.64      13,240,061.64
    其他应付款                                              158,279,338.18     141,999,973.46
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债                                      247,000,000.00     537,000,000.00
    其他流动负债
       流动负债合计                                       1,387,980,424.02    1,423,416,805.06非流动负债:
    长期借款                                              3,481,000,000.00    3,631,000,000.00
    应付债券                                              1,852,696,555.45    1,817,384,293.81
    长期应付款                                                1,616,518.94        1,616,518.94
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债
       非流动负债合计                                     5,335,313,074.39    5,450,000,812.75
         负债合计                                         6,723,293,498.41    6,873,417,617.81所有者权益(或股东权益):
    实收资本(或股本)                                    1,972,687,746.00    1,972,668,615.00
    资本公积                                              4,600,098,522.45    4,600,148,390.15
    减:库存股
    专项储备
    盈余公积                                                531,080,837.26     531,080,837.26
    一般风险准备
    未分配利润                                            1,874,263,058.42    1,395,626,997.46
    外币报表折算差额
    归属于母公司所有者权
                                                          8,978,130,164.13    8,499,524,839.87益合计
    少数股东权益                                            324,771,025.16      329,595,606.21
         所有者权益合计                                   9,302,901,189.29    8,829,120,446.08
    负债和所有者权益总计                                     16,026,194,687.70   15,702,538,063.89法定代表人:黄顺福 主管会计工作负责人:刘好 会计机构负责人:姜雪梅
                         四川川投能源股份有限公司 2013 年半年度报告
                                      母公司资产负债表
                                      2013 年 6 月 30 日
    编制单位:四川川投能源股份有限公司
                                                                             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                                               528,217,789.25                 219,231,868.62
    交易性金融资产
    应收票据
    应收账款
    预付款项
    应收利息
    应收股利                                               130,700,000.00                  15,000,000.00
    其他应收款                                                 664,203.38                   1,237,168.36
    存货一年内到期的非流动资产
    其他流动资产
      流动资产合计                                         659,581,992.63                 235,469,036.98非流动资产:
    发放贷款及垫款                                             190,000,000.00                 137,800,000.00
    可供出售金融资产                                           681,748.90                     886,485.60
    持有至到期投资
    长期应收款
    长期股权投资                                       11,343,026,628.44                11,262,854,833.09
    投资性房地产
    固定资产                                                  2,312,580.61                   2,522,265.51
    在建工程
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产
    开发支出
    商誉
    长期待摊费用
    递延所得税资产
    其他非流动资产
      非流动资产合计                                  11,536,020,957.95                 11,404,063,584.20
         资产总计                                     12,195,602,950.58                 11,639,532,621.18流动负债:
    短期借款                                               370,000,000.00                 220,000,000.00
    交易性金融负债
    应付票据
    应付账款
    预收款项
    应付职工薪酬                                             5,012,287.01                   5,064,889.01
    应交税费                                                 2,222,724.43                     278,357.76
    应付利息                                                 5,484,018.19                  11,229,186.66
    应付股利                                                    40,061.64                      40,061.64
    其他应付款                                              93,206,300.65                  30,529,789.99
    一年内到期的非流动负债                                     100,000,000.00                 300,000,000.00
                                 四川川投能源股份有限公司 2013 年半年度报告
    其他流动负债
       流动负债合计                                              575,965,391.92                  567,142,285.06非流动负债:
    长期借款                                                   1,100,000,000.00                1,100,000,000.00
    应付债券                                                   1,852,696,555.45                1,817,384,293.81
    长期应付款                                                     1,616,518.94                    1,616,518.94
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债
       非流动负债合计                                           2,954,313,074.39                2,919,000,812.75
         负债合计                                               3,530,278,466.31                3,486,143,097.81所有者权益(或股东权益):
    实收资本(或股本)                                         1,972,687,746.00                1,972,668,615.00
    资本公积                                                   4,597,858,522.45                4,597,908,390.15
    减:库存股
    专项储备
    盈余公积                                                    531,080,837.26                  531,080,837.26
    一般风险准备
    未分配利润                                                 1,563,697,378.56                1,051,731,680.96
    所有者权益(或股东权益)合计                                    8,665,324,484.27                8,153,389,523.37负债和所有者权益(或股东权益)
                                                             12,195,602,950.58                 11,639,532,621.18总计
    法定代表人:黄顺福 主管会计工作负责人:刘好 会计机构负责人:姜雪梅
                                                合并利润表
                                              2013 年 1—6 月
                                                                                    单位:元 币种:人民币
                  项目                           附注              本期金额                   上期金额
    一、营业总收入                                                       541,991,586.58               504,603,297.09
    其中:营业收入                                                   541,991,586.58               504,603,297.09
          利息收入
          已赚保费
          手续费及佣金收入
    二、营业总成本                                                         477,221,449.54            493,628,493.24
    其中:营业成本                                                     280,675,423.20            286,688,397.77
          利息支出
          手续费及佣金支出
          退保金
          赔付支出净额
          提取保险合同准备金净额
          保单红利支出
          分保费用
          营业税金及附加                                                 5,225,233.87              5,191,265.82
          销售费用                                                       6,506,579.14              7,096,605.55
          管理费用                                                      31,272,125.10             35,455,852.33
          财务费用                                                     148,536,743.18            157,687,694.60
          资产减值损失                                                   5,005,345.05              1,508,677.17加:公允价值变动收益(损失以“-”号填列)
      投资收益(损失以“-”号填列)                                   583,771,795.35              78,855,389.67
                              四川川投能源股份有限公司 2013 年半年度报告其中: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)                                648,541,932.39             89,830,193.52
    加:营业外收入                                                  6,648,452.06              9,327,009.09
    减:营业外支出                                                  1,282,181.90                 22,373.76
      其中:非流动资产处置损失
    四、利润总额(亏损总额以“-”号填列)                            653,908,202.55             99,134,828.85
    减:所得税费用                                                 25,772,874.38              9,684,996.18
    五、净利润(净亏损以“-”号填列)                                628,135,328.17             89,449,832.67
    归属于母公司所有者的净利润                                    601,927,931.48             71,453,133.34
    少数股东损益                                                   26,207,396.69             17,996,699.33六、每股收益:
    (一)基本每股收益                                                    0.3051                    0.0378
    (二)稀释每股收益                                                    0.3051                    0.0378
    七、其他综合收益                                                     -204,736.70                215,641.14
    八、综合收益总额                                                  627,930,591.47             89,665,473.81
    归属于母公司所有者的综合收益总额                              601,723,194.78             71,668,774.48
    归属于少数股东的综合收益总额                                   26,207,396.69             17,996,699.33
    法定代表人:黄顺福 主管会计工作负责人:刘好 会计机构负责人:姜雪梅
                                              母公司利润表
                                             2013 年 1—6 月
                                                                               单位:元 币种:人民币
                   项目                         附注           本期金额                  上期金额一、营业收入
    减:营业成本
        营业税金及附加
        销售费用
        管理费用                                                    7,342,843.42              8,723,028.89
        财务费用                                                   52,142,216.95             50,893,697.45
        资产减值损失                                                  -30,156.05                -48,467.92加:公允价值变动收益(损失以“-”号填列)
        投资收益(损失以“-”号填列)                            695,779,372.44            198,855,389.67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)                                636,324,468.12            139,287,131.25
    加:营业外收入
    减:营业外支出                                                  1,066,900.00                 15,707.04
        其中:非流动资产处置损失
    三、利润总额(亏损总额以“-”号填列)                            635,257,568.12            139,271,424.21
    减:所得税费用
    四、净利润(净亏损以“-”号填列)                                635,257,568.12            139,271,424.21五、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                                                     -204,736.70                215,641.14
    七、综合收益总额                                                  635,052,831.42            139,487,065.35
    法定代表人:黄顺福 主管会计工作负责人:刘好 会计机构负责人:姜雪梅
                                四川川投能源股份有限公司 2013 年半年度报告
                                              合并现金流量表
                                              2013 年 1—6 月
                                                                                 单位:元 币种:人民币
                 项目                  附注              本期金额                       上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                                614,759,251.17                522,728,313.99
    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                                                6,073,802.06                  9,327,009.09
    收到其他与经营活动有关的现金                                 74,548,167.20                 39,836,137.34
       经营活动现金流入小计                                     695,381,220.43                571,891,460.42
    购买商品、接受劳务支付的现金                                156,006,014.86                160,431,802.69
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现金                               38,930,707.09                 38,365,877.65
    支付的各项税费                                              122,012,612.20                106,030,522.53
    支付其他与经营活动有关的现金                                 55,191,171.83                 83,012,875.57
       经营活动现金流出小计                                     372,140,505.98                387,841,078.44
         经营活动产生的现金流量净额                             323,240,714.45                184,050,381.98二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金                                      393,600,000.00                291,019,800.00
    处置固定资产、无形资产和其他长期
                                                                                                       670.00资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金                                                                   61,387.04
       投资活动现金流入小计                                     393,600,000.00                291,081,857.04
    购建固定资产、无形资产和其他长期
                                                                 16,327,229.30                 42,571,172.07资产支付的现金
    投资支付的现金                                               52,230,000.00              2,093,000,000.00
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金                                    277,071.17                   1,691,248.44
       投资活动现金流出小计                                      68,834,300.47               2,137,262,420.51
         投资活动产生的现金流量净额                             324,765,699.53              -1,846,180,563.47三、筹资活动产生的现金流量:
    吸收投资收到的现金                                                                      1,922,422,789.03
    其中:子公司吸收少数股东投资收到的现金
                                四川川投能源股份有限公司 2013 年半年度报告
    取得借款收到的现金                                            495,000,000.00                 375,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金                                                                     313,581.88
      筹资活动现金流入小计                                        495,000,000.00               2,297,736,370.91
    偿还债务支付的现金                                            735,000,000.00                 397,000,000.00
    分配股利、利润或偿付利息支付的现金                                237,897,586.21                 161,373,911.06
    其中:子公司支付给少数股东的股
                                                                      331,977.74利、利润
    支付其他与筹资活动有关的现金                                     4,148,300.00                  8,424,924.78
      筹资活动现金流出小计                                         977,045,886.21                566,798,835.84
         筹资活动产生的现金流量净额                               -482,045,886.21              1,730,937,535.07四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                      165,960,527.77                  68,807,353.58
    加:期初现金及现金等价物余额                                  446,997,175.54                 400,401,346.55
    六、期末现金及现金等价物余额                                      612,957,703.31                 469,208,700.13
    法定代表人:黄顺福 主管会计工作负责人:刘好 会计机构负责人:姜雪梅
                                              母公司现金流量表
                                                2013 年 1—6 月
                                                                                    单位:元 币种:人民币
                 项目                  附注               本期金额                         上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金
    收到的税费返还
    收到其他与经营活动有关的现金                                   80,134,945.16                  16,977,495.96
      经营活动现金流入小计                                         80,134,945.16                  16,977,495.96
    购买商品、接受劳务支付的现金
    支付给职工以及为职工支付的现金                                  2,875,947.38                   3,036,034.60
    支付的各项税费                                                  2,083,186.19                   3,398,244.14
    支付其他与经营活动有关的现金                                   14,983,002.32                  28,997,679.21
      经营活动现金流出小计                                         19,942,135.89                  35,431,957.95
         经营活动产生的现金流量净额                                60,192,809.27                 -18,454,461.99二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金                                        499,907,577.09                 401,019,800.00
    处置固定资产、无形资产和其他长期
                                                                                                          670.00资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
      投资活动现金流入小计                                        499,907,577.09                 401,020,470.00
    购建固定资产、无形资产和其他长期
                                                                                                      22,650.00资产支付的现金
    投资支付的现金                                                 52,200,000.00               2,093,000,000.00
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
      投资活动现金流出小计                                         52,200,000.00                2,093,022,650.00
         投资活动产生的现金流量净额                               447,707,577.09               -1,692,002,180.00三、筹资活动产生的现金流量:
    吸收投资收到的现金                                                                         1,911,422,789.03
                                四川川投能源股份有限公司 2013 年半年度报告
    取得借款收到的现金                                         250,000,000.00    100,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
      筹资活动现金流入小计                                     250,000,000.00   2,011,422,789.03
    偿还债务支付的现金                                         300,000,000.00     107,000,000.00
    分配股利、利润或偿付利息支付的现金                             148,914,465.73      54,662,706.53
    支付其他与筹资活动有关的现金
      筹资活动现金流出小计                                     448,914,465.73     161,662,706.53
        筹资活动产生的现金流量净额                            -198,914,465.73   1,849,760,082.50四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                   308,985,920.63    139,303,440.51
    加:期初现金及现金等价物余额                               219,231,868.62    205,449,649.78
    六、期末现金及现金等价物余额                                   528,217,789.25    344,753,090.29
    法定代表人:黄顺福 主管会计工作负责人:刘好 会计机构负责人:姜雪梅
                                                              四川川投能源股份有限公司 2013 年半年度报告
                                                                         合并所有者权益变动表
                                                                             2013 年 1—6 月
                                                                                                                                       单位:元 币种:人民币
                                                                                           本期金额
                                                                  归属于母公司所有者权益
    项目
                  实收资本(或股                         减:库                                一般风                             少数股东权益     所有者权益合计
                                         资本公积                  专项储备     盈余公积                  未分配利润       其他
                        本)                               存股                                险准备一、上年年末余
                   1,972,668,615.00   4,600,148,390.15                        531,080,837.26            1,395,626,997.46          329,595,606.21   8,829,120,446.08额加:会计政策变更前期差错更正其他二、本年年初余
                   1,972,668,615.00   4,600,148,390.15                        531,080,837.26            1,395,626,997.46          329,595,606.21   8,829,120,446.08额三、本期增减变
    动金额(减少以            19,131.00         -49,867.70                                                   478,636,060.96            -4,824,581.05     473,780,743.21“-”号填列)
    (一)净利润                                                                                             601,927,931.48           26,207,396.690     628,135,328.17(二)其他综合
                                          -204,736.70                                                                                                   -204,736.70收益上述(一)和(二)
                                          -204,736.70                                                    601,927,931.48            26,207,396.69     627,930,591.47小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                                          -123,291,870.52           -31,031,977.74    -154,323,848.261.提取盈余公积2.提取一般风险准备
                                                        四川川投能源股份有限公司 2013 年半年度报告3.对所有者(或
                                                                                               -123,291,870.52                    -123,291,870.52股东)的分配
    4.其他                                                                                                          -31,031,977.74     -31,031,977.74(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用
    (七)其他              19,131.00         154,869.00                                                                                   174,000.00四、本期期末余
                  1,972,687,746.00   4,600,098,522.45                 531,080,837.26          1,874,263,058.42   324,771,025.16   9,302,901,189.29额
                                                              四川川投能源股份有限公司 2013 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
              实收资本(或股                        减:库     专项储                     一般风                               少数股东权益     所有者权益合计
                                    资本公积                               盈余公积                    未分配利润       其他
                    本)                              存股       备                       险准备一、上年年
               932,921,735.00    3,721,551,610.46                       438,987,774.75               1,121,186,782.83          292,467,066.78    6,507,114,969.82末余额加:会计政策变更前期差错更正其他二、本年年
               932,921,735.00    3,721,551,610.46                       438,987,774.75               1,121,186,782.83          292,467,066.78    6,507,114,969.82初余额三、本期增减变动金额
    (减少以      1,039,741,416.00    876,332,431.96                                                       27,616,174.42            -9,803,300.67    1,933,886,721.71“-”号填列)(一)净利
                                                                                                       71,453,133.34            17,996,699.33       89,449,832.67润(二)其他
                                      215,641.14                                                                                                      215,641.14综合收益上述(一)
    和(二)小                            215,641.14                                                       71,453,133.34            17,996,699.33       89,665,473.81计(三)所有
    者投入和减     163,000,000.00    1,744,021,206.82                                                                                                1,907,021,206.82少资本1.所有者投
               163,000,000.00    1,744,021,206.82                                                                                                1,907,021,206.82入资本2.股份支付计入所有者权益的金额3.其他
                                                    四川川投能源股份有限公司 2013 年半年度报告(四)利润
                                                                                        -43,836,958.92   -30,000,000.00     -73,836,958.92分配1.提取盈余公积2.提取一般风险准备3.对所有者
    (或股东)                                                                              -43,836,958.92   -30,000,000.00     -73,836,958.92的分配4.其他(五)所有
    者权益内部     876,739,178.00    -876,739,178.00结转1.资本公积
    转增资本       876,739,178.00    -876,739,178.00(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用
    (七)其他            2,238.00       8,834,762.00                                                          2,200,000.00     11,037,000.00四、本期期
              1,972,663,151.00   4,597,884,042.42             438,987,774.75          1,148,802,957.25   282,663,766.11   8,441,001,691.53末余额
    法定代表人:黄顺福 主管会计工作负责人:刘好 会计机构负责人:姜雪梅
                                               四川川投能源股份有限公司 2013 年半年度报告
                                                      母公司所有者权益变动表
                                                          2013 年 1—6 月
                                                                                                 单位:元 币种:人民币
                                                                       本期金额
    项目           实收资本                             减:    专项                     一般风
                                    资本公积                              盈余公积                 未分配利润       所有者权益合计
                (或股本)                           库存股    储备                     险准备一、上年年
              1,972,668,615.00   4,597,908,390.15                      531,080,837.26            1,051,731,680.96    8,153,389,523.37末余额加:会计政策变更前期差错更正其他二、本年年
              1,972,668,615.00   4,597,908,390.15                      531,080,837.26            1,051,731,680.96    8,153,389,523.37初余额三、本期增减变动金额
    (减少以            19,131.00          -49,867.70                                                 511,965,697.60      511,934,960.90“-”号填列)(一)净利
                                                                                                  635,257,568.12      635,257,568.12润(二)其他
                                     -204,736.70                                                                         -204,736.70综合收益上述(一)
    和(二)小                           -204,736.70                                                  635,257,568.12      635,052,831.42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
                                                                                                 -123,291,870.52      -123,291,870.52分配1.提取盈余公积2.提取一般风险准备3.对所有者
    (或股东)                                                                                       -123,291,870.52      -123,291,870.52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)
                                             四川川投能源股份有限公司 2013 年半年度报告2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用
    (七)其他          19,131.00         154,869.00                                                                           174,000.00四、本期期
              1,972,687,746.00   4,597,858,522.45                      531,080,837.26             1,563,697,378.56    8,665,324,484.27末余额
                                                                                                  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   专项储                    一般风
                                    资本公积                               盈余公积                 未分配利润       所有者权益合计
                    本)                                股       备                      险准备一、上年年
               932,921,735.00    3,719,311,610.46                       438,987,774.75             819,289,452.35     5,910,510,572.56末余额加:会计政策变更前期差错更正其他二、本年年
               932,921,735.00    3,719,311,610.46                       438,987,774.75             819,289,452.35     5,910,510,572.56初余额三、本期增减变动金额
    (减少以      1,039,741,416.00    876,332,431.96                                                    95,434,465.29     2,011,508,313.25“-”号填列)(一)净利
                                                                                                   139,271,424.21      139,271,424.21润(二)其他
                                      215,641.14                                                                           215,641.14综合收益上述(一)
    和(二)小                            215,641.14                                                   139,271,424.21      139,487,065.35计(三)所有
    者投入和减     163,000,000.00    1,744,021,206.82                                                                     1,907,021,206.82少资本1.所有者投
               163,000,000.00    1,744,021,206.82                                                                     1,907,021,206.82入资本2.股份支付计入所有者权益的金额3.其他(四)利润
                                                                                                   -43,836,958.92       -43,836,958.92分配1.提取盈余公积
                                                四川川投能源股份有限公司 2013 年半年度报告2. 提 取 一 般风险准备3.对所有者
    (或股东)                                                                                   -43,836,958.92     -43,836,958.92的分配4.其他(五)所有
    者权益内部         876,739,178.00   -876,739,178.00结转1.资本公积
    转增资本           876,739,178.00   -876,739,178.00(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用
    (七)其他               2,238.00       8,834,762.00                                                              8,837,000.00四、本期期
                 1,972,663,151.00   4,595,644,042.42                     438,987,774.75      914,723,917.64   7,922,018,885.81末余额
                 法定代表人:黄顺福 主管会计工作负责人:刘好 会计机构负责人:姜雪梅
                 二、 公司基本情况
                 1、公司概况
                      四川川投能源股份有限公司(以下简称本公司或公司)的前身--峨眉铁合金厂,是 1964 年经
                 国家计委、经委、冶金部批准,由吉林、锦州两家大型铁合金厂抽调骨干建设的"三线"企业。1988
                 年 4 月 18 日,经四川省乐山市人民政府乐府函(1988)25 号批准由峨眉铁合金厂改组,联合中
                 国工商银行四川省信托投资公司、铁道部西昌铁路分局和峨眉铁合金综合服务开发公司以发起方
                 式设立"峨眉铁合金(集团)股份有限公司"。
                      经中国人民银行乐山市分行以乐人银管(1988)352 号文批复,本公司向社会公开发行社会
                 公众股 3,880 万元。1993 年 2 月,国家体改委以体改生(1993)21 号文件批复确认本公司继续进
                 行股份制试点。1993 年 9 月,经中国证券监督管理委员会证监审字(1993)44 号文和上交所上(93)
                 字第 2059 号文批准,本公司 3,880 万股社会公众股于 1993 年 9 月 24 日在上海证券交易所上市流
                 通。
                      1998 年 8 月,根据四川省人民政府川府函(1998)194 号文精神,四川省投资集团有限责任
                 公司(以下简称川投集团)整体兼并本公司母体企业峨眉铁合金厂,被兼并后更名为四川川投峨
                 眉铁合金集团有限责任公司(以下简称川投峨铁集团)。1999 年 1 月,根据四川省人民政府川府
                 函(1999) 号文、乐山市人民政府乐府函(1999) 号文及乐山市国有资产管理局乐山国资办(1993)
                 3 号文,乐山市资产经营有限公司将其持有的本公司国有股股权无偿划归川投峨铁集团经营管理。
                 股权性质变为国有法人股。经本公司第三届十三次董事会提议并经 1998 年度临时股东大会审议通
                 过,本公司更名为"四川川投控股股份有限公司"。
                      2000 年 8 月,经四川省人民政府川府函(2000)234 号同意并经财政部财企(2000)234 号
                 批准,川投峨铁集团将其持有的本公司 13,095.811 万股国有法人股划转给川投集团持有,股权性
                 质仍为国有法人股。划转后,川投集团持有的股份占本公司总股份的 54.25%,为本公司第一大股
                          四川川投能源股份有限公司 2013 年半年度报告东。
    2004 年 12 月,证监会以证监公司(2004)48 号文批准本公司重大资产重组方案,本公司以全部铁合金资产置换川投集团持有的四川嘉阳电力有限责任公司 95%股权,实现了由铁合金行业向电力行业的转移,主营业务发生了相应变化。2005 年 5 月,本公司名称由原"四川川投控股股份有限公司"更名为"四川川投能源股份有限公司"。经过历次增资,截止到 2008 年 12 月 31 日,本公司股本增至 638,678,286 股。
    2009 年,经本公司 2009 年第一次临时股东会决议通过,并获四川省国资委批准及中国证券监督管理委员会核准,本公司向川投集团非公开发行 294,243,219 股股票,川投集团以其持有的二滩水电开发有限责任公司(现"雅砻江流域水电开发有限公司",以下简称雅砻江水电)48%的股权认购全部增发股份。经上述变更后,本公司股本为 932,921,505 股。
    2012 年,经本公司第八届二次董事会会议和 2011 年第二次临时股东大会决议通过,并经四川省政府国有资产监督管理委员会《四川省政府国有资产监督管理委员会关于四川川投能源股份有限公司公开发行 A 股股票有关问题的批复》(川国资产权〔2011〕42 号)和中国证券监督管理委员会 2011 年 10 月 26 日《关于核准四川川投能源股份有限公司增发股票的批复》(证监许可[2011]1678 号)核准,同意本公司公开增发不超过 16,300 万股 A 股股票(每股面值 1 元)。2012 年 3 月 9 日,公开增发 A 股股票工作结束。本次公开增发的 A 股股票已于 2012 年 3 月 22日上市交易。该次增资事项业经信永中和会计师事务所出具 XYZH/2010CDA4086-7 号《验资报告》审验。
    根据本公司第八届十次董事会决议和 2012 年 4 月 18 日召开的 2011 年度股东大会决议以及修改后章程的规定,本公司申请增加注册资本人民币 876,739,178 元,由资本公积转增股本,转增基准日期为 2012 年 5 月 21 日,变更后的注册资本为 1,972,663,151 元,本公司相应办理了工商变更手续。该次增资事项业经信永中和会计师事务所出具 XYZH/2012CDA4010 号《验资报告》审验。
    2011 年,经本公司第七届董事会第十六次会议决议和 2010 年第一次临时股东大会决议通过,并经四川省政府国有资产监督管理委员会《关于川投能源发行可转换公司债券有关问题的批复》(川国资产权[2010]39 号)和中国证券监督管理委员会《关于核准四川川投能源股份有限公司公开发行可转换公司债券的批复》(证监许可[2011]272 号)核准,公司向社会公开发行 210,000.00万元可转换公司债券。公司可转换公司债券于 2011 年 9 月 22 日开始转股,截止到 2012 年 5 月本公司申请增加注册资本 876,739,178 元时,累计 41,000 元本公司发行的"川投转债"(110016)转成公司发行的股票"川投能源"(600674),转股股数为 2,468 股。2012 年 4 季度,合计 50,000 元本公司发行的"川投转债"(110016)转成公司发行的股票"川投能源"(600674),转股股数为 5,464 股。目前由于转股数较小,截至报告期末尚未办理工商变更手续。2012 年 5 月,控股股东川投集团自 2009 年非公开发行股票后持有的本公司非公开发行限售股份385,480,502 股因 2012 年实施资本公积转股后增至 693,864,904 股。2012 年 12 月 17 日,川投集团持有本公司的 693,864,904 股限售股开始上市流通。至此,本公司全部股份均成为无限售条件的流通股。2013 年 1-6 月,公司股本因为可转债增加了 19,131 股股份。川投集团持有本公司股份为 1,087,397,021 股,持股比例为 55.12%,为本公司控股股东。四川省国有资产监督管理委员会为本公司的最终控制人。
    本公司注册地址为成都市武侯区龙江路 11 号,办公地址为成都市小南街 23 号。
    法定代表人:黄顺福。
    注册资本:拾玖亿柒仟贰佰陆拾陆万叁仟壹佰伍拾壹元。
    2、所处行业及主要经营业务
    公司所属行业为电力、工业自动化控制设备行业;经营范围为:投资开发、经营管理的电力生产为主的能源项目;开发和经营新能源项目,电力配套产品及信息、咨询服务;投资经营铁路、交通系统自动化及智能控制产品和光仟、光缆等高新技术产业。主要经营活动为火力和水力电力发电和销售、工业自动化控制设备等生产和销售。
    3、组织构架
    股东大会是本公司的最高权力机构,依法行使公司经营方针、筹资、投资、利润分配等重大
                            四川川投能源股份有限公司 2013 年半年度报告事项决议权。董事会对股东大会负责,依法行使公司的经营决策权;总经理层负责组织实施股东大会、董事会决议事项,主持企业的生产经营管理工作,具体由总经理负责公司的日常经营管理工作。监事会是公司的内部监督机构。公司下设董事会办公室、监事会办公室、行政管理部、财
    务管理部、规划发展部、人力资源部、资产运营管理部、投资者关系部/证券事务部、      审计监察部等部门。
    截止到 2013 年 6 月 30 日,本公司拥有四家控股子公司,分别是成都交大光芒科技股份有限公司(以下简称交大光芒)、四川嘉阳电力有限责任公司(以下简称嘉阳电力)、四川天彭电力开发有限公司(以下简称天彭电力)、四川川投田湾河开发有限责任公司(以下简称田湾河公司);田湾河公司拥有二家控股子公司四川川投仁宗海发电有限责任公司(以下简称仁宗海公司)和四川川投田湾河景达企业管理有限责任公司(以下简称田湾河景达公司)。三、 公司主要会计政策、会计估计和前期差错:(一) 财务报表的编制基础:
    本公司财务报表以持续经营为编制基础。根据实际发生的交易和事项,按照财政部颁布的《企业会计准则》及相关规定,并基于本附注四"重要会计政策、会计估计和合并财务报表的编制方法"所述会计政策和估计编制。(二) 遵循企业会计准则的声明:
    本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果、股东权益变动和现金流量等有关信息。(三) 会计期间:
      本公司会计年度自公历 1 月 1 日起至 12 月 31 日止。(四) 记账本位币:本公司的记账本位币为人民币。记账基础和计价原则
    本公司会计核算以权责发生制为记账基础,除交易性金融资产、可供出售金融资产、符合条件的投资性房地产、非同一控制下的企业合并、具有商业目的的非货币性资产交换、债务重组、投资者投入非货币资产、交易性金融负债、衍生工具等以公允价值计量外,均以历史成本为计价原则。(五) 同一控制下和非同一控制下企业合并的会计处理方法
    企业合并是指将两个或两个以上单独的企业合并形成一个报告主体的交易或事项。本公司在合并日或购买日确认因企业合并取得的资产、负债,合并日或购买日为实际取得被合并方或被购买方控制权的日期。
    对于同一控制下的企业合并,作为合并方在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量,取得的净资产账面价值与支付的合并对价账面价值的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    对于非同一控制下企业合并,合并成本为本公司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。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;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,经复核确认后,计入当期损益。(六) 合并财务报表的编制方法:1、
                         四川川投能源股份有限公司 2013 年半年度报告合并范围的确定原则本公司将拥有实际控制权的子公司及特殊目的主体纳入合并财务报表范围。合并财务报表所采用的会计方法
    本公司合并财务报表是按照《企业会计准则第 33 号-合并财务报表》及相关规定的要求编制,合并时合并范围内的所有重大内部交易和往来业已抵销。子公司的股东权益中不属于母公司所拥有的部分,作为少数股东权益在合并财务报表中股东权益项下单独列示。
    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政策或会计期间对子公司财务报表进行必要的调整。
    对于非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行调整;对于同一控制下企业合并取得的子公司,视同该企业于合并当期的年初已经存在,从合并当期的年初起将其资产、负债、经营成果和现金流量,按原账面价值纳入合并财务报表。(七) 现金及现金等价物的确定标准:
    本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不超过 3 个月、流动性强、易于转换为已知金额现金且价值变动风险很小的投资。(八) 外币业务和外币报表折算:
    本公司外币交易按交易发生日中国人民银行公布的市场汇率中间价折算为人民币金额。于资产负债表日,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,所产生的折算差额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产生的汇兑差额按资本化的原则处理外,直接计入当期损益。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算为人民币,所产生的折算差额,作为公允价值变动直接计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其人民币金额。(九) 金融工具:金融资产和金融负债(1)金融资产1)金融资产分类本公司按投资目的和经济实质对拥有的金融资产分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项及可供出售金融资产四大类。
    以公允价值计量且其变动计入当期损益的金融资产是指持有的主要目的为短期内出售的金融资产,在资产负债表中以交易性金融资产列示。
    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。
    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。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。2)金融资产确认与计量
    金融资产于本公司成为金融工具合同的一方时,按公允价值在资产负债表内确认。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。
    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;贷款和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。
                        四川川投能源股份有限公司 2013 年半年度报告
    除减值损失及外币货币性金融资产形成的汇兑损益外,可供出售金融资产公允价值变动直接计入股东权益,待该金融资产终止确认时,原直接计入权益的公允价值变动累计额转入当期损益。可供出售债务工具投资在持有期间按实际利率法计算的利息,以及被投资单位宣告发放的与可供出售权益工具投资相关的现金股利,作为投资收益计入当期损益。3)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,本公司于资产负债表日对其他金融资产的账面价值进行检查,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。
    以摊余成本计量的金融资产发生减值时,按预计未来现金流量(不包括尚未发生的未来信用损失)现值低于账面价值的差额,计提减值准备。如果有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。
    当可供出售金融资产的公允价值发生较大幅度或非暂时性下降,原直接计入股东权益的因公允价值下降形成的累计损失予以转出并计入减值损失。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后发生的事项有关的,原确认的减值损失予以转回并计入当期损益。对已确认减值损失的可供出售权益工具投资,期后公允价值上升直接计入股东权益。4)金融资产转移
    金融资产满足下列条件之一的,予以终止确认:①收取该金融资产现金流量的合同权利终止;②该金融资产已转移,且本公司将金融资产所有权上几乎所有的风险和报酬转移给转入方;③该金融资产已转移,虽然本公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,但是放弃了对该金融资产控制。
    企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,且未放弃对该金融资产控制的,则按照其继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。继续涉入所转移金融资产的程度,是指该金融资产价值变动使企业面临的风险水平。
    金融资产整体转移满足终止确认条件的,将所转移金融资产的账面价值,与因转移而收到的对价及原计入其他综合收益的公允价值变动累计额之和的差额计入当期损益。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将因转移而收到的对价及应分摊至终止确认部分的原计入其他综合收益的公允价值变动累计额之和,与分摊的前述账面金额的差额计入当期损益。(2)金融负债
    本公司的金融负债于初始确认时分类为以公允价值计量且其变动计入当期损益的金融负债和其他金融负债。
    以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和初始确认时指定为以公允价值计量且其变动计入当期损益的金融负债,按照公允价值进行后续计量,公允价值变动形成的利得或损失以及与该金融负债相关的股利和利息支出计入当期损益。
    其他金融负债采用实际利率法,按照摊余成本进行后续计量。
    当金融负债的现时义务全部或部分已经解除时,终止确认该金融负债或义务已解除的部分。终止确认部分的账面价值与支付的对价之间的差额,计入当期损益。(3)金融资产和金融负债的公允价值确定方法1)金融工具存在活跃市场的,活跃市场中的市场报价用于确定其公允价值。在活跃市场上,本公司已持有的金融资产或拟承担的金融负债以现行出价作为相应资产或负债的公允价值;本公司拟购入的金融资产或已承担的金融负债以现行要价作为相应资产或负债的公允价值。金融资产或金融负债没有现行出价和要价,但最近交易日后经济环境没有发生重大变化的,则采用最近交易的市场报价确定该金融资产或金融负债的公允价值。最近交易日后经济环境发生了重大变化时,参考类似金融资产或金融负债的现行价格或利率,调整最近交易的市场报价,以确定该金融资产或金融负债的公允价值。本公司有足够的证据表明最近交易的市场报价不是公允价值的,对最近交易的市场报价作出适当调整,以确定该金融资产或金融负债的公允价值。
                             四川川投能源股份有限公司 2013 年半年度报告2)金融工具不存在活跃市场的,采用估值技术确定其公允价值。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融资产的当前公允价值、现金流量折现法和期权定价模型等。(十) 应收款项:1、 单项金额重大并单项计提坏账准备的应收款项:
                                                     交大光芒将单项金额超过 500 万元的应收账款视为重大
    单项金额重大的判断依据或金额标准                     应收款项;其他公司将单项金额超过 50 万元的应收款项
                                                     视为重大应收款项。
                                                     当存在客观证据表明本公司将无法按应收款项的原有条
    单项金额重大并单项计提坏账准备的计提方法             款收回所有款项时,根据其未来现金流量现值低于其账面
                                                     价值的差额,计提坏账准备。2、 按组合计提坏账准备应收款项:确定组合的依据:
                       组合名称                                            依据
    合并范围外单位组合                                   按交易对象与本公司的关系,母公司合并范围外的单位
                                                     按交易对象与本公司的关系,纳入母公司合并范围的内部合并范围内单位组合
                                                     单位按组合计提坏账准备的计提方法:
                    组合名称                                                   计提方法
    账龄组合                                             账龄分析法
    余额百分比组合                                       余额百分比法组合中,采用账龄分析法计提坏账准备的:
          账龄                      应收账款计提比例说明                       其他应收款计提比例说明
    1 年以内(含 1 年)         5%                                      5%
    1-2 年                     10%                                     10%
    2-3 年                     20%                                     20%
    3-4 年                     50%                                     50%
    4-5 年                     80%                                     80%
    5 年以上                    100%                                    100%组合中,采用余额百分比法计提坏账准备的:
            组合名称                     应收账款计提比例的说明                 其他应收款计提比例的说明
    余额百分比组合                      5%                                    5%3、 单项金额虽不重大但单项计提坏账准备的应收账款:
                                                     单项金额不重大且按照组合计提坏账准备不能反映其风单项计提坏账准备的理由
                                                     险特征的应收款项。
                                                     根据其未来现金流量现值低于其账面价值的差额,计提坏坏账准备的计提方法
                                                     账准备。(十一) 存货:1、 存货的分类
    本公司存货主要包括原材料、在产品及自制半成品、库存商品、周转材料等。2、 发出存货的计价方法
                        四川川投能源股份有限公司 2013 年半年度报告
    加权平均法3、 存货可变现净值的确定依据及存货跌价准备的计提方法
    期末存货按成本与可变现净值孰低原则计价,对于存货因遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因,预计其成本不可收回的部分,提取存货跌价准备。库存商品及大宗原材料的存货跌价准备按单个存货项目的成本高于其可变现净值的差额提取;其他数量繁多、单价较低的原辅材料按类别提取存货跌价准备。
    库存商品、在产品和用于出售的材料等直接用于出售的商品存货,其可变现净值按该存货的估计售价减去估计的销售费用和相关税费后的金额确定;用于生产而持有的材料存货,其可变现净值按所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定。4、 存货的盘存制度
    永续盘存制5、 低值易耗品和包装物的摊销方法(1) 低值易耗品
    一次摊销法(2) 包装物
    一次摊销法(十二) 长期股权投资:1、 投资成本确定
    长期股权投资主要包括本公司持有的能够对被投资单位实施控制、共同控制或重大影响的权益性投资,以及对被投资单位不具有控制、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权益性投资。2、 后续计量及损益确认方法
    本公司对子公司投资采用成本法核算,编制合并财务报表时按权益法进行调整;对合营企业及联营企业投资采用权益法核算;对不具有控制、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;对不具有控制、共同控制或重大影响,但在活跃市场中有报价、公允价值能够可靠计量的长期股权投资,作为可供出售金融资产核算。
    采用成本法核算时,长期股权投资按初始投资成本计价,追加或收回投资时调整长期股权投资的成本。采用权益法核算时,当期投资损益为应享有或应分担的被投资单位当年实现的净损益的份额。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,按照本公司的会计政策及会计期间,并抵销与联营企业及合营企业之间发生的内部交易损益按照持股比例计算归属于投资企业的部分,对被投资单位的净利润进行调整后确认。对于首次执行日之前已经持有的对联营企业及合营企业的长期股权投资,如存在与该投资相关的股权投资借方差额,还应扣除按原剩余期限直线摊销的股权投资借方差额,确认投资损益。
    本公司对因减少投资等原因对被投资单位不再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,改按成本法核算;对因追加投资等原因能够对被投资单位实施控制的长期股权投资,也改按成本法核算;对因追加投资等原因能够对被投资
                        四川川投能源股份有限公司 2013 年半年度报告单位实施共同控制或重大影响但不构成控制的,或因处置投资等原因对被投资单位不再具有控制但能够对被投资单位实施共同控制或重大影响的长期股权投资,改按权益法核算。处置长期股权投资,其账面价值与实际取得价款的差额,计入当期投资收益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时将原计入所有者权益的部分按相应比例转入当期投资收益。3、 确定对被投资单位具有共同控制、重大影响的依据
    共同控制是指按合同约定对某项经济活动所共有的控制。共同控制的确定依据主要为任何一个合营方均不能单独控制合营企业的生产经营活动;涉及合营企业基本经营活动的决策需要各合营方一致同意等。
    重大影响是指对被投资单位的财务和经营政策有参与决策的权力,但并不能控制或与其他方一起共同控制这些政策的制定。重大影响的确定依据主要为本公司直接或通过子公司间接拥有被投资单位 20%(含)以上但低于 50%的表决权股份,如果有明确证据表明该种情况下不能参与被投资单位的生产经营决策,则不能形成重大影响。
    通过同一控制下的企业合并取得的长期股权投资,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的投资成本。通过非同一控制下的企业合并取得的长期股权投资,以在合并(购买)日为取得对被合并(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。
    除上述通过企业合并取得的长期股权投资外,以支付现金取得的长期股权投资,按照实际支付的购买价款作为投资成本;以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为投资成本;投资者投入的长期股权投资,按照投资合同或协议约定的价值作为投资成本;以债务重组、非货币性资产交换等方式取得的长期股权投资,按相关会计准则的规定确定投资成本。4、 减值测试方法及减值准备计提方法
    本公司于每一资产负债表日对长期股权投资,当存在下列迹象时,表明资产可能发生了减值,本公司将进行减值测试。
    减值测试后,若该资产的账面价值超过其可收回金额,其差额确认为减值损失,上述资产的减值损失一经确认,在以后会计期间不予转回。资产的可收回金额是指资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。出现减值的迹象如下:(1)资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌;(2)企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对企业产生不利影响;(3)市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低;(4)有证据表明资产已经陈旧过时或者其实体已经损坏;(5)资产已经或者将被闲置、终止使用或者计划提前处置;(6)企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等;(7)其他表明资产可能已经发生减值的迹象。(十三) 固定资产:1、 固定资产确认条件、计价和折旧方法:
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位
                        四川川投能源股份有限公司 2013 年半年度报告价值较高的有形资产。
    固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年限平均法)提取折旧。2、 各类固定资产的折旧方法:
      类别              折旧年限(年)              残值率(%)           年折旧率(%)
    房屋及建筑物       30-50                        3                    3.23-2.43
    机器设备           11-35                        3                    8.82-2.77
    电子设备           7-14                         3                    13.86-6.93
    运输设备           10-17                        3                    9.70-5.713、 固定资产的减值测试方法、减值准备计提方法
    本公司于每一资产负债表日对固定资产进行检查,当存在下列迹象时,表明资产可能发生了减值,本公司将进行减值测试。减值测试后,若该资产的账面价值超过其可收回金额,其差额确认为减值损失,上述资产的减值损失一经确认,在以后会计期间不予转回。资产的可收回金额是指资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。
    出现减值的迹象如下:
    (1)资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌;
    (2)企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对企业产生不利影响;
    (3)市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低;
    (4)有证据表明资产已经陈旧过时或者其实体已经损坏;
    (5)资产已经或者将被闲置、终止使用或者计划提前处置;
    (6)企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等;
    (7)其他表明资产可能已经发生减值的迹象。4、 其他说明
    固定资产包括房屋及建筑物、机器设备、运输设备、办公设备和其他,按其取得时的成本作为入账的价值,其中,外购的固定资产成本包括买价和进口关税等相关税费,以及为使固定资产达到预定可使用状态前所发生的可直接归属于该资产的其他支出;自行建造固定资产的成本,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;投资者投入的固定资产,按投资合同或协议约定的价值作为入账价值,但合同或协议约定价值不公允的按公允价值入账;融资租赁租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为入账价值。
    与固定资产有关的后续支出,包括修理支出、更新改造支出等,符合固定资产确认条件的,计入固定资产成本,对于被替换的部分,终止确认其账面价值;不符合固定资产确认条件的,于发生时计入当期损益。
    除已提足折旧仍继续使用的固定资产和单独计价入账的土地外,本公司对所有固定资产计提折旧。计提折旧时采用平均年限法,并根据用途分别计入相关资产的成本或当期费用。本公司于每年年度终了,对固定资产的预计使用寿命、预计净残值和折旧方法进行复核,如发生改变,则作为会计估计变更处理。
    当固定资产被处置、或者预期通过使用或处置不能产生经济利益时,终止确认该固定资产。固定资产出售、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。
                        四川川投能源股份有限公司 2013 年半年度报告(十四) 在建工程:
    在建工程按实际发生的成本计量。自营建筑工程按直接材料、直接工资、直接施工费等计量;出包建筑工程按应支付的工程价款等计量;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应当资本化的借款费用和汇兑损益。
    在建工程在达到预定可使用状态之日起,根据工程预算、造价或工程实际成本等,按估计的价值结转固定资产,次月起开始计提折旧,待办理了竣工决算手续后再对固定资产原值差异进行调整。(十五) 借款费用:
    借款费用包括借款利息、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。可直接归属于符合资本化条件的资产的购建或者生产的借款费用,在资产支出已经发生、借款费用已经发生、为使资产达到预定可使用或可销售状态所必要的购建或生产活动已经开始时,开始资本化;当购建或生产符合资本化条件的资产达到预定可使用或可销售状态时,停止资本化。其余借款费用在发生当期确认为费用。
    专门借款当期实际发生的利息费用,扣除尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额予以资本化;一般借款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,确定资本化金额。资本化率根据一般借款加权平均利率计算确定。
    符合资本化条件的资产,是指需要经过相当长时间(通常指 1 年以上)的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。如果符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过 3 个月,暂停借款费用的资本化,直至资产的购建或生产活动重新开始。(十六) 无形资产:
    本公司无形资产包括土地使用权、专利技术、非专利技术等,按取得时的实际成本计量,其中,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。
    土地使用权从出让起始日起,按其出让年限平均摊销;专利技术、非专利技术和其他无形资产按预计使用年限、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。
    对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核,如发生改变,则作为会计估计变更处理。在每个会计期间对使用寿命不确定的无形资产的预计使用寿命进行复核,如有证据表明无形资产的使用寿命是有限的,则估计其使用寿命并在预计使用寿命内摊销。(十七) 预计负债:
    当与对外担保、商业承兑汇票贴现、未决诉讼或仲裁、产品质量保证等或有事项相关的业务同时符合以下条件时,本公司将其确认为负债:该义务是本公司承担的现时义务;该义务的履行很可能导致经济利益流出企业;该义务的金额能够可靠地计量。
    预计负债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,并综合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。货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。每个资产负债表日对预计负债的账面价值进行复核,如有改变则对账面价值进行调整以反映当前最佳估计数。(十八) 股份支付及权益工具:
                        四川川投能源股份有限公司 2013 年半年度报告1、 权益工具公允价值的确定方法
    权益工具是指能证明拥有本公司在扣除所有负债后的资产中的剩余权益的合同。企业合并中合并方发行权益工具发生的交易费用抵减权益工具的溢价收入,不足抵减的,冲减留存收益。其余权益工具,在发行时收到的对价扣除交易费用后增加股东权益。回购自身权益工具支付的对价和交易费用减少股东权益。发行、回购、出售或注销权益工具时,不确认利得和损失。
    本公司对权益工具持有方的各种分配(不包括股票股利),减少股东权益。本公司不确认权益工具的公允价值变动额。(十九) 收入:
    本公司的营业收入主要包括电力产品收入、硬件软件产品销售收入、提供服务收入、让渡资产使用权收入和建造合同收入,收入确认原则如下:
    (1)电力产品收入:电力产品收入根据客户不同分为上网电和直供电,其中上网电从公司发电厂输出电力后在国家电网指定的变电站上网,公司经营部和国家电网每月会同抄表确认上网电量,国家电网生成结算单后送达公司经营部审核,公司经营部将核实后的结算单移交财务部,财务部根据结算单开具销售发票确认收入的实现;直供电从公司发电厂直接通过本公司线路供给用户,每月公司经营部专人负责抄表并复核后,与客户共同确认用电量并生成结算单,财务部根据结算单开具销售发票确认收入的实现。
    (2)硬件、软件产品销售收入:本公司在已将产品所有权上的主要风险和报酬转移给购货方、本公司既没有保留通常与所有权相联系的继续管理权、也没有对已售出的硬件、软件产品实施有效控制、收入的金额能够可靠地计量、相关的经济利益很可能流入企业、相关的已发生或将发生的成本能够可靠地计量时,确认销售硬件、软件产品收入的实现。
    (3)服务收入:本公司在服务已经提供,服务收入和成本能够可靠地计量、与服务相关的经济利益很可能流入本公司时确认服务收入的实现。(二十) 政府补助:
    政府补助在本公司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。(二十一) 递延所得税资产/递延所得税负债:
    本公司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。
    本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。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。
    所得税的会计核算
    所得税的会计核算采用资产负债表债务法。所得税费用包括当年所得税和递延所得税。除将与直接计入股东权益的交易和事项相关的当年所得税和递延所得税计入股东权益,以及企业合并产生的递延所得税调整商誉的账面价值外,其余的当年所得税和递延所得税费用或收益计入当期损益。
    当年所得税是指企业按照税务规定计算确定的针对当年发生的交易和事项,应纳给税务部门
                               四川川投能源股份有限公司 2013 年半年度报告的金额,即应交所得税;递延所得税是指按照资产负债表债务法应予确认的递延所得税资产和递延所得税负债在年末应有的金额相对于原已确认金额之间的差额。(二十二) 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
                                                                             单位:元 币种:人民币
    会计估计变更的内容和原因              审批程序            受影响的报表项目名称          影响金额田湾河公司 2012 年第二次临时董事会决议,从 2013 年 1月 1 日起对固定资产中的房屋及建筑物、大坝折旧年限由 30年调整为 40 年,输配电工程折旧年限由 15 年调整为 20 年。本次变更属于会计估计变更,
                                田湾河公司 2012 年第二次
    采用未来适用法处理,不会对                                 净利润,净资产,总资产             13,626,929.27
                                临时董事会决议本公司已披露的财务报表产生影响,能够更加公允、恰当地反映田湾河公司的财务状况和经营成果,使固定资产折旧年限与其实际使用寿命更加接近,变更依据真实、可靠,不存在损害股东权益的情形。(二十三) 前期会计差错更正1、 追溯重述法无2、 未来适用法无(二十四) 其他主要会计政策、会计估计和财务报表编制方法金融资产转移和非金融资产证券化业务的会计处理方法
    金融资产发生转移的,根据相关金融资产所有权上几乎所有的风险和报酬的转移情况进行判断:已经全部转移的,终止确认相应的金融资产;没有转移且保留了相关金融资产所有权上几乎所有的风险和报酬的,不予终止确认;既没有转移也没有保留相关金融资产所有权上几乎所有的风险和报酬的,根据对该项金融资产控制的涉及程度决定是否终止确认:放弃了对该项金融资产控制的,终止确认该项金融资产;未放弃对该项金融资产控制的,按照对其继续涉入该项金融资产的程度确认有关金融资产,并相应确认相关负债。金融资产符合整体终止确认的,转移所收到的对价与相应的账面价值的差额,计入当期损益,原直接计入所有者权益的相关金融资产的公允价值累积变动额,也一并转入当期损益;满足部分转移终止确认条件的,将涉及转移金融资产整体的账面价值在终止确认部分与未终止确认部分之间,按照各自的相对公允价值进行分摊,以分摊后的账面价值作为基础比照整体转移对部分转移的部分进行处理。不符合终止确认条件的,将收到的对价确认为一项金融负债。重要会计判断和估计
                        四川川投能源股份有限公司 2013 年半年度报告
    编制财务报表时,本公司管理层需要运用估计和假设,这些估计和假设会对会计政策的应用及资产、负债、收入及费用的金额产生影响。实际情况可能与这些估计不同。本公司管理层对估计涉及的关键假设和不确定性因素的判断进行持续评估。会计估计变更的影响在变更当期和未来期间予以确认。
    下列会计估计及关键假设存在导致未来期间的资产及负债账面值发生重大调整的重要风险。
    (1)应收款项减值
    本公司在资产负债表日按摊余成本计量的应收款項,以评估是否出现减值情況,并在出现减值情況时评估减值损失的具体金额。减值的客观证据包括显示个别或组合应收款项预计未来现金流量出现大幅下降的可判断数据,显示个别或组合应收款项中债务人的财务状况出现重大负面的可判断数据等事項。如果有证据表明该应收款项价值已恢复,且客观上与确认该损失后发生的事项有关,则将原确认的减值损失予以转回。
    (2)存货减值准备
    本公司定期估计存货的可变现净值,并对存货成本高于可变现净值的差额确认存货跌价损失。本公司在估计存货的可变现净值时,以同类货物的预计售价减去完工时将要发生的成本、销售费用以及相关税费后的金额确定。当实际售价或成本费用与以前估计不同时,管理层将会对可变现净值进行相应的调整。因此根据现有经验进行估计的结果可能会与之后实际结果有所不同,可能导致对资产负债表中的存货账面价值的调整。因此存货跌价准备的金额可能会随上述原因而发生变化。对存货跌价准备的调整将影响估计变更当期的损益。
    (3)商誉减值准备的会计估计
    本公司每年对商誉进行减值测试。包含商誉的资产组和资产组组合的可收回金额为其预计未来现金流量的现值,其计算需要采用会计估计。
    如果管理层对资产组和资产组组合未来现金流量计算中采用的毛利率进行修订,修订后的毛利率低于目前采用的毛利率,本公司需对商誉增加计提减值准备。
    如果管理层对应用于现金流量折现的税前折现率进行重新修订,修订后的税前折现率高于目前采用的折现率,本公司需对商誉增加计提减值准备。
    如果实际毛利率或税前折现率高于或低于管理层的估计,本公司不能转回原已计提的商誉减值损失。
    (4)固定资产减值准备的会计估计
    本公司在资产负债表日对存在减值迹象的房屋建筑物、机器设备等固定资产进行减值测试。固定资产的可收回金额为其预计未来现金流量的现值和资产的公允价值减去处置费用后的净额中较高者,其计算需要采用会计估计。
    如果管理层对资产组和资产组组合未来现金流量计算中采用的毛利率进行修订,修订后的毛利率低于目前采用的毛利率,本公司需对固定资产增加计提减值准备。
    如果管理层对应用于现金流量折现的税前折现率进行重新修订,修订后的税前折现率高于目前采用的折现率,本公司需对固定资产增加计提减值准备。
    如果实际毛利率或税前折现率高于或低于管理层估计,本公司不能转回原已计提的固定资产减值准备。
    (5)递延所得税资产确认的会计估计
    递延所得税资产的估计需要对未来各个年度的应纳税所得额及适用的税率进行估计,递延所得税资产的实现取决于公司未来是否很可能获得足够的应纳税所得额。未来税率的变化和暂时性差异的转回时间也可能影响所得税费用(收益)以及递延所得税的余额。上述估计的变化可能导致对递延所得税的重要调整。
    (6)固定资产、无形资产的可使用年限
    本公司至少于每年年度终了,对固定资产和无形资产的预计使用寿命进行复核。预计使用寿命是管理层基于同类资产历史经验、参考同行业普遍所应用的估计并结合预期技术更新而决定的。当以往的估计发生重大变化时,则相应调整未来期间的折旧费用和摊销费用。
                          四川川投能源股份有限公司 2013 年半年度报告四、 税项:(一) 主要税种及税率
                  税种                        计税依据                             税率
                                 销售货物或者提供加工、修理修配劳
    增值税                                                                17%
                                 务的增值额
    城市维护建设税                  应缴流转税额                          7%、5%、1%
    企业所得税                      应纳税所得额                          25%、15%、7.5%
    教育费附加                      应缴流转税额                          3%
    地方教育费附加                  应缴流转税额                          2%(二) 税收优惠及批文
    (1)交大光芒被认定为软件企业,根据财政部、国家税务总局、海关总署[财税(2011)100号]《关于软件产品增值税的通知》规定,自 2011 年 1 月 1 日起,对认定的软件企业增值税一般纳税人销售其自行开发生产的软件产品,按 17%的法定税率征收增值税后,对其增值税实际税负超过 3%的部分实行即征即退政策。
    根据财政部、国家税务总局[财税(2008)92 号]《关于嵌入式软件增值税政策的通知》,能够分别核算嵌入式软件的销售额,可以享受按 17%的法定税率征收增值税后,对其增值税实际税负超过 3%的部分实行即征即退政策。
    (2)嘉阳电力从 2008 年 7 月 1 日起,根据财税[2008]156 号《财政部国家税务总局关于资源综合利用及其他产品增值税政策的通知》第四条规定,嘉阳电力属于"煤矸石、煤泥、石煤、油母页岩用量占发电燃料的比重不低于 60%"的企业,增值税实行即征即退 50%的政策。2011 年,根据犍国税函[2011]16 号《犍为县国家税务局关于四川嘉阳电力有限责任公司资源综合利用享受增值税即征即退 50%政策的批复》嘉阳电力生产电力,以煤矸石为燃料,且煤矸石掺兑比例达 60%以上,符合财税 2008 年 156 号文第四条第四款规定,同意嘉阳电力利用煤矸石发电实现的增值税从 2011 年 1 月 1 日起享受即征即退 50%的税收优惠政策。
    (3)2000 年 6 月 22 日,成都市科学技术委员会[成科工字(2000)08 号]认定交大光芒为高新技术企业,自认定之日起享受国家及地方有关优惠政策。交大光芒经成都市高新区地税局成高地税函(2000)88 号批准,从 1999 年 11 月至 2001 年 10 月免征企业所得税,2001 年 10 月以后按 15%的企业所得税税率计征企业所得税。2011 年,交大光芒经四川省科学技术厅、四川省财政厅、四川省国家税务局、四川省地方税务局再次重新认定为高新技术企业,高新技术企业证书编号为 GF201151000183,有限期为 2011 年 10 月 12 日到 2014 年 10 月 11 日,享受高新技术企业的相关优惠政策。2012 年 5 月 28 日,交大光芒收到税务事项通知书[成高地税通(2012)3092 号]认定交大光芒享受高新技术企业所得税税收优惠政策,2011 年至 2013 年减按 15%税率征收企业所得税。
    (4)天彭电力主营业务为水力发电,主营业务符合国家发改委《产业结构调整指导目录(2011年本)》第一类"鼓励类"第四条"电力"第 1 款,根据财政部、国家税务总局、海关总署关于西部大开发战略有关税收政策问题的通知》(财税[2011]58 号)、国家税务总局《关于深入实施西部大开发战略有关企业所得税问题的公告》(国家税务总局 2012 年第 12 号公告)、四川省地方税务局《关于西部大开发企业所得税优惠政策管理有关事项的通知》(川地税发[2012]47 号)的规定,天彭电力所得税按 15%的税率征收。
    根据彭州市地方税务局新兴税务所《税务事项通知书》(彭地税通[新]01 号)、彭州市地方税务局《享受西部大开发企业所得税优惠政策审核确认表》,天彭电力享受西部大开发企业所得税税收优惠政策,减按 15%的税率征收企业所得税。
    2013 年 1-6 月天彭电力暂按 15%税率申报企业所得税。
    (5)根据财政部、国家税务总局、海关总署联合发布的(财税[2001]202 号)《财政部、国家税务总局、海关总署关于西部大开发税收优惠政策的通知》,国家税务总局(国税发[2002]47 号)《国家税务总局关于落实西部大开发有关税收政策具体实施意见的通知》,四川省国家税务局(川国税
                         四川川投能源股份有限公司 2013 年半年度报告函[2002]162 号)《四川省国家税务局转发国家税务总局关于落实西部大开发有关税收政策具体实施意见的通知》规定以及石棉县国家税务局(石国税函[2008]9 号)《石棉县国家税务局关于对四川川投田湾河开发有限责任公司享受西部大开发企业所得税优惠政策的批复》,田湾河公司享受企业所得税免征两年减半征收三年优惠政策,执行 15%税率。2011 年,根据《财政部海关总署国家税务总局关于深入实施西部大开发战略有关税收政策问题的通知》(财税[2011〕58 号)第三条规定,"对西部地区 2010 年 12 月 31 日前新办的、根据《财政部国家税务总局海关总署关于西部大开发税收优惠政策问题的通知》(财税[2001]202 号)第二条第三款规定可以享受企业所得税'两免三减半'优惠的交通、电力、水利、邮政、广播电视企业,其享受的企业所得税'两免三减半'优惠可以继续享受到期满为止"田湾河公司据此在 2013 年 1-6 月企业所得税暂执行 15%税率,并减半的税收优惠。
    (6)根据康定县国家税务局(康国税函[2010]104 号)《康定县国家税务局关于对四川川投仁宗海发电有限责任公司享受企业所得税优惠政策的批复》,田湾河公司的全资子公司仁宗海公司享受企业所得税免征两年减半征收三年优惠政策,执行 15%税率。根据《财政部海关总署国家税务总局关于深入实施西部大开发战略有关税收政策问题的通知》(财税[2011〕58 号)第三条规定,"对西部地区 2010 年 12 月 31 日前新办的、根据《财政部国家税务总局海关总署关于西部大开发税收优惠政策问题的通知》(财税[2001]202 号)第二条第三款规定可以享受企业所得税'两免三减半'优惠的交通、电力、水利、邮政、广播电视企业,其享受的企业所得税'两免三减半'优惠可以继续享受到期满为止",仁宗海公司据此在 2013 年 1-6 月企业所得税暂执行 15%税率,并减半的税收优惠。
                                                                四川川投能源股份有限公司 2013 年半年度报告
             五、 企业合并及合并财务报表
             (一) 子公司情况
             1、 通过设立或投资等方式取得的子公司
                                                                                                                                             单位:元 币种:人民币
                                                                                                  实质
                                                                                                  上构                                                         从母公司所有者
                                                                                                  成对                          是                             权益冲减子公司
                                                                                                                                                    少数股东
                                                                                                  子公                          否                             少数股东分担的
    子公    子公                                                                                                 持股                                   权益中用
                   注册                                                          期末实际出资     司净                表决权    合   少数股东权                本期亏损超过少
    司全    司类               业务性质    注册资本               经营范围                                                                              于冲减少
                     地                                                                额         投资                比例(%)   并       益                    数股东在该子公
    称        型                                                                                             比例(%)                                    数股东损
                                                                                                  的其                          报                             司期初所有者权
                                                                                                                                                    益的金额
                                                                                                  他项                          表                             益中所享有份额
                                                                                                  目余                                                             后的余额
                                                                                                    额
                                                        水力发电,电力项目投
        控 股      成都                                 资,电力设备检修、安装
    天 彭                     水力发电、
        子 公      彭州                150,000,000.00   及租赁,电力工程咨询及   142,500,000.00               95.00     95.00   是   8,185,567.38
    电力                      销售
        司         市                                   其它无须许可或者审批
                                                        的合法项目
        控    股
                                                        田湾河仁宗海水库电站
        子    公
    仁 宗              四川                                 生产运行和经营管理、水
        司    的          水力发电、
    海 公              康定                  5,000,000.00   利水电工程咨询、监理、     5,000,000.00              100.00    100.00
        控    股          销售
    司                 县                                   水利发电厂运行、维护管
        子    公
                                                        理,经销水利发电设备
        司
        控    股
    田 湾   子    公
    河 景   司    的          物业管理、
                   成都                  5,000,000.00   物业管理、后勤服务等       5,000,000.00              100.00    100.00
    达 公   控    股          后期服务等
    司      子    公
        司
                                                                四川川投能源股份有限公司 2013 年半年度报告
           2、 同一控制下企业合并取得的子公司
                                                                                                                                                  单位:元 币种:人民币
                                                                                             实质
                                                                                                                                                                   从母公司所有
                                                                                             上构
                                                                                                                                                                   者权益冲减子
                                                                                             成对
                                                                                                                                                                   公司少数股东
                                                                                             子公                                                   少数股东权益
                                                                                                    持股                                                           分担的本期亏
    子公司     子公司   注册    业务性                                     期末实际出资          司净           表决权比    是否合                      中用于冲减少
                                         注册资本         经营范围                                  比例                         少数股东权益                      损超过少数股
    全称       类型     地      质                                             额              投资             例(%)     并报表                      数股东损益的
                                                                                                    (%)                                                            东在该子公司
                                                                                             的其                                                       金额
                                                                                                                                                                   期初所有者权
                                                                                             他项
                                                                                                                                                                   益中所享有份
                                                                                             目余
                                                                                                                                                                     额后的余额
                                                                                               额
                    成 都   软件开                      开发、生产工
    交 大 光   控股子
                    高 新   发、生      30,000,000.00   业自动化控制    15,000,000.00               50.00       50.00   是        68,764,021.01
    芒         公司
                    区      产、销售                    设备等
                                                        建设经营嘉阳
                                                        劣质煤,电力
                    四 川                               生产和销售,
    嘉 阳 电   控股子           火力发
                    犍 为              150,000,000.00   经营自用设     142,500,000.00               95.00       95.00   是         7,465,976.44
    力         公司             电、销售
                    县                                  备、材料和技
                                                        术,其他附属
                                                        产品
                                                        田湾河流域水
                    四 川
    田 湾 河   控股子           水电开                      电开发,建筑
                    石 棉              400,000,000.00                  320,000,000.00               80.00       80.00   是       228,659,225.74
    公司       公司             发、销售                    材料、机电设
                    县
                                                        备销售
                            四川川投能源股份有限公司 2013 年半年度报告六、 合并财务报表项目注释(一) 货币资金
                                                                                                         单位:元
                                                       期末数                                       期初数
                  项目
                                                     人民币金额                                   人民币金额
    现金:                                                            168,875.97                                    153,961.22
    人民币                                                            168,875.97                                    153,961.22
    银行存款:                                                    612,788,827.34                                446,743,214.32
    人民币                                                        612,788,827.34                                446,743,214.32
    其他货币资金:                                                 11,566,614.34                                 12,019,266.41
    人民币                                                         11,566,614.34                                 12,019,266.41
                  合计                                        624,524,317.65                                458,916,441.95
    注:本项目其他货币资金中所有权受限的资金为 11,566,614.34 元,包括:银行承兑汇票保证金 1,400,000.00 元、合同履约保函保证金 10,166,614.34 元。(二) 应收票据:1、 应收票据分类
                                                                                      单位:元 币种:人民币
                 种类                                期末数                                        期初数
    银行承兑汇票                                                   6,623,944.74                                  82,639,522.06
                 合计                                          6,623,944.74                                  82,639,522.062、 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四川川投峨眉铁合金
                    2013 年 5 月 29 日        2013 年 11 月 30 日               10,000,000.00有限责任公司郑州中泰家具有限公
                    2013 年 1 月 29 日        2013 年 7 月 19 日                     100,000.00司
        合计                  /                          /                      10,100,000.00                  /
    注:(1)本项目期末金额比期初金额减少了 91.98%,主要原因系本年客户采用票据结算货款减少以及票据到期承兑所致。(2)本期末无已用于质押的应收票据。(3)本期无因出票人无力履约而将票据转为应收账款的票据。(4)本期末公司无已贴现但尚未到期的票据。(三) 应收股利:
                                                                                      单位:元 币种:人民币
                                                                                                            相关款项是否
    项目           期初数       本期增加          本期减少             期末数         未收回的原因
                                                                                                              发生减值账龄一年以
    内的应收股                   110,000,000.00                         110,000,000.00利
    合计                     110,000,000.00                         110,000,000.00           /                      /
                                           四川川投能源股份有限公司 2013 年半年度报告
           根据大渡河公司 2012 年度股东会决议,公司应分得 2012 年度分红款为 1.1 亿元,报告期末
       该应收款为大渡河公司应付未付的分红款。2013 年 7 月 2 日,该款项已全额收讫。
       (四) 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                           比例
                          金额                          金额                             金额                            金额         比例(%)
                                          (%)                           (%)                            (%)按组合计提坏账准备的应收账款:
    其中:账龄组合    169,087,775.62          47.22    13,084,344.28          7.74       157,796,890.02        56.55    15,106,518.00            9.57
      余额百分比
                  187,937,200.72          52.48     9,409,906.23          5.00       120,131,632.93        43.05     6,006,581.65            5.00组合
    组合小计          357,024,976.34          99.70    22,494,250.51          6.30       277,928,522.95        99.61    21,113,099.65            7.60单项金额虽不重大但单项计提坏
                    1,092,400.00           0.30     1,092,400.00              100      1,092,400.00         0.39     1,092,400.00       100.00账准备的应收账款
      合计        358,117,376.34           /       23,586,650.51          /          279,020,922.95         /       22,205,499.65        /
       注:本项目期末金额比年初金额增加了 30.26%,主要原因系本期发电企业应收电费增加以及交大
       光芒公司期末项目结算款增加所致。
         期末无单项金额重大并单独计提坏账准备的应收账款。
       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              118,444,829.88                      5         5,922,241.49       94,517,524.28             5           4,725,876.21
    1至2年                     32,325,642.09                     10         3,232,564.21       40,824,692.09            10           4,082,469.21
    2至3年                     17,568,631.50                     20         3,513,726.30       19,758,051.50            20           3,951,610.30
    3至4年                        610,418.15                     50           305,209.08          644,818.15            50             322,409.08
    4至5年                        138,254.00                     80           110,603.20          138,254.00            80             110,603.20
    5 年以上                                                                                    1,913,550.00           100           1,913,550.00
         合计             169,087,775.62                            13,084,344.28         157,796,890.02                        15,106,518.00
       组合中,采用余额百分比法计提坏账准备的应收账款:
                                                                                                           单位:元 币种:人民币
           组合名称                            账面余额                             计提比例(%)                          坏账准备
    余额百分比组合                                187,937,200.72                                   5.00                       9,409,906.23
             合计                                  187,937,200.72                                   5.00                       9,409,906.23
             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
                                                                                                                         当事人无法联系,款
    中铁建电气化局第四工程公司                          10,000.00                    10,000.00                  100.00   项回收存在困难,根
                                                                                                                         据谨慎性原则计提
    中铁电气化局上海分公司                              30,000.00                    30,000.00                  100.00   当事人无法联系,款
                                      四川川投能源股份有限公司 2013 年半年度报告
                                                                                                                       项回收存在困难,根
                                                                                                                       据谨慎性原则计提
                                                                                                                       当事人无法联系,款
    中铁电气公司(洛湛线)                         175,000.00                    175,000.00                     100.00     项回收存在困难,根
                                                                                                                       据谨慎性原则计提
                                                                                                                       当事人无法联系,款
    中铁建电气化局四公司                             6,400.00                        6,400.00                   100.00     项回收存在困难,根
                                                                                                                       据谨慎性原则计提
                                                                                                                       当事人无法联系,款
    中铁电气化局集团二公司                         681,000.00                    681,000.00                     100.00     项回收存在困难,根
                                                                                                                       据谨慎性原则计提
                                                                                                                       当事人无法联系,款
    上海铁路局上海虹桥站指挥部                     190,000.00                    190,000.00                     100.00     项回收存在困难,根
                                                                                                                       据谨慎性原则计提
               合计                           1,092,400.00                1,092,400.00                 /                       /
    2、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
       本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。
    3、 应收账款金额前五名单位情况
                                                                                                       单位:元 币种:人民币
                                                                                                                      占应收账款总额的比
       单位名称                与本公司关系                        金额                         年限
                                                                                                                            例(%)
    新银江公司                  非关联方                          100,741,782.58          1 年以内                                       28.13
    四川省电力公司              非关联方                           86,154,059.64          1 年以内                                       24.06成都交大许继电气有限责
                            非关联方                               9,706,602.20       1 年以内                                          2.71任公司
    成都交通信息港有限公司      非关联方                            8,310,756.30          1 年以内                                          2.32
    南充市水务局                非关联方                            7,693,142.00          1 年以内                                          2.15
          合计                          /                     212,606,342.72                       /                                   59.37
    (五) 其他应收款:
    1、 其他应收款按种类披露:
                                                                                                       单位:元 币种:人民币
                                            期末数                                                           期初数
                           账面余额                       坏账准备                          账面余额                        坏账准备
      种类
                                  比例                                比例                                 比例                        比例
                       金额                           金额                             金额                             金额
                                  (%)                                 (%)                                  (%)                         (%)按组合计提坏账准备的其他应收账款:
    其中:账龄组合    21,196,413.39   73.81          1,291,690.99             6.09    17,525,303.62            73.16     1,157,059.61       6.60
      余额百分比
                    7,521,326.67  26.19              376,066.33           5.00      6,428,508.35           26.84       321,425.41       5.00组合
    组合小计          28,717,740.06      100         1,667,757.32             5.81    23,953,811.97        100.00        1,478,485.02       6.17
      合计        28,717,740.06     /            1,667,757.32             /       23,953,811.97          /           1,478,485.02       /
       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          17,834,646.88                   5           842,808.24         14,163,537.11                      5       708,176.86
                                       四川川投能源股份有限公司 2013 年半年度报告
    1至2年                  2,402,705.51                   10         240,270.55          2,402,705.51                10        240,270.55
    2至3年                    938,061.00                   20         187,612.20            938,061.00                20        187,612.20
    5 年以上                   21,000.00                  100          21,000.00             21,000.00               100         21,000.00
      合计             21,196,413.39                            1,291,690.99         17,525,303.62                        1,157,059.61
       组合中,采用余额百分比法计提坏账准备的其他应收账款:
                                                                                                        单位:元 币种:人民币
       组合名称                            账面余额                         计提比例(%)                         坏账准备
    余额百分比组合                                  7,521,326.67                                       5                 376,066.33
         合计                                    7,521,326.67                                       5                 376,066.33
    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:元 币种:人民币
                                                            期末数                                           期初数
              单位名称
                                               金额               计提坏账金额                     金额            计提坏账金额
    川投集团                                                                                          611,187.51            30,559.38
                合计                                                                               611,187.51            30,559.38
    3、 其他应收款金额前五名单位情况
                                                                                                        单位:元 币种:人民币
                                                                                                              占其他应收款总额的
      单位名称               与本公司关系                       金额                        年限
                                                                                                                    比例(%)中国水电三局田湾河
                          非关联方                              2,936,425.47     3-4 年                                       13.85施工局成都交通信息港有限
                          非关联方                              1,015,178.30     1 年以内                                      4.79责任公司
    南充市政府采购中心       非关联方                                895,124.00     1 年以内                                      4.22
    广州远东项目             非关联方                                702,000.00     1 年以内                                      3.31四川格瑞特科技有限
                          非关联方                                533,326.00     1 年以内                                      2.52公司
         合计                          /                        6,082,053.77                   /                              28.69
    (六) 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                     20,960,245.49                            93.95                8,662,644.92                      86.15
    1至2年                        1,235,000.00                             5.53                1,392,180.23                      13.85
    2至3年                          115,382.10                             0.52
       合计                   22,310,627.59                           100.00              10,054,825.15                      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                未结算原因成都交达鑫伦科技有限责
                             供货商                                   5,000,000.00    1 年内                     结算期内任公司四川华盛锦源电子科技有
                             供货商                                   1,795,000.00    1 年内                     结算期内限公司
                                      四川川投能源股份有限公司 2013 年半年度报告
    北京北奥东华激光公司       供货商                               1,477,400.00    1 年内                    结算期内
    嘉峨电网                   供货商                               1,235,000.00    1至2年                    结算期内
    川投集团                   控股股东                             1,112,565.35    1 年内                    预付房租
           合计                         /                       10,619,965.35              /                          /
    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:元 币种:人民币
                                            期末数                                             期初数
      单位名称
                                 金额                计提坏账金额                   金额              计提坏账金额
    川投集团                       1,112,565.35                                       1,112,565.35
        合计                     1,112,565.35                                       1,112,565.35
    (七) 存货:
    1、 存货分类
                                                                                               单位:元 币种:人民币
                                              期末数                                              期初数
         项目
                          账面余额          跌价准备      账面价值           账面余额           跌价准备        账面价值
    原材料                15,996,965.65                    15,996,965.65     20,635,287.16                       20,635,287.16
    在产品                13,295,271.20                    13,295,271.20      9,874,239.94                        9,874,239.94
    库存商品              26,821,381.63                    26,821,381.63     25,202,627.86                       25,202,627.86
    周转材料               5,122,752.01                     5,122,752.01        171,481.63                          171,481.63
         合计           61,236,370.49                    61,236,370.49     55,883,636.59                       55,883,636.59
    (八) 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
    可供出售权益工具                                                     681,748.90                                886,485.60
                合计                                                   681,748.90                                886,485.60
        注:本项目核算的是本公司持有的天地源股份有限公司(股票代码 600665)股票 21.107 万股,
    本期期末流通股市价为 3.23 元/股。
    (九) 对合营企业投资和联营企业投资:
                                                                                           单位:万元 币种:人民币
                                   本企业在
                  本企业持         被投资单     期末资产总        期末负债总     期末净资产       本期营业
    被投资单位名称                                                                                                   本期净利润
                  股比例(%)        位表决权         额                额             总额         收入总额
                                   比例(%)一、合营企业二、联营企业
    长飞四川                 49.00          49.00       20,436.33        11,488.77       8,947.56      14,893.62                  229.79
    新光硅业                 38.90          38.90      118,103.19        79,519.27      38,583.92       1,235.55              -17,020.12
    雅砻江公司               48.00          48.00   10,652,765.02     8,830,920.84   1,821,844.17     339,093.40              112,261.26
    (十) 长期股权投资:
    1、 长期股权投资情况
    按成本法核算:
                                            四川川投能源股份有限公司 2013 年半年度报告
                                                                                                  单位:元 币种:人民币
                                                                                                                         在被投资
                                                                                                              在被投资
                                                                                                                         单位表决
    被投资单位            投资成本            期初余额        增减变动           期末余额       减值准备     单位持股
                                                                                                                           权比例
                                                                                                              比例(%)
                                                                                                                           (%)国电大渡河大岗
                          16,480,000.00       16,480,000.00                    16,480,000.00                          2.00            2.00山水电开发公司四川川投光通信
                           2,065,896.89        2,065,896.89                       2,065,896.89                        4.13            4.13产业有限公司
    国电大渡河             1,011,965,462.75    1,011,965,462.75                 1,011,965,462.75                     10.00              10.00
        按权益法核算:
                                                                                                  单位:元 币种:人民币
    被                                                                                                                               在被投
                                                                                                                        在被投
    投                                                                                                                               资单位
                                                                                                                        资单位
    资      投资成本            期初余额           增减变动           期末余额            减值准备        本期现金红利               表决权
                                                                                                                        持股比
    单                                                                                                                                 比例
                                                                                                                        例(%)
    位                                                                                                                               (%)长飞
       21,534,207.75        42,300,568.19      1,125,993.08      43,426,561.27                                               49.00     49.00四川新光
      419,793,417.38       469,129,550.11    -66,208,266.16     402,921,283.95      252,809,065.38                           38.90     38.90硅业雅砻
    江   8,563,130,000.00    9,017,444,078.38    145,254,068.43    9,162,698,146.81                      393,600,000.00          48.00     48.00水电
            注: 新光硅业由于未来经济效益已明显低于原投资时的预期,原采用收益法进行评估确认的
        初始投资股权价值中相对于账面成本溢价部分的相关条件发生较大变化。截止到 2012 年末,新光
        硅业对未来盈利能力进行了预测,对资产进行了减值测试,通过测试对存货及在建工程计提了大
        额减值准备。本公司对新光硅业的长期股权投资采用权益法核算,按新光硅业期末可辨认净资产
        账面价值的份额确定长期股权投资价值,截止到报告期末累计对其投资计提减值准备
        252,809,065.38 元。
        (十一) 固定资产:
        1、 固定资产情况
                                                                                                  单位:元 币种:人民币
                 项目                 期初账面余额                本期增加                       本期减少         期末账面余额
         一、账面原值合计:           5,635,796,689.57                  2,526,102.60                 246,582.58   5,638,076,209.59
         其中:房屋及建筑物           3,379,429,011.58                     95,557.00                              3,379,524,568.58
               机器设备               2,215,034,334.58                    620,911.12                 223,352.58   2,215,431,893.12
               运输工具                  24,913,778.34                  1,320,581.00                                 26,234,359.34
         办公设备及其他                  16,419,565.07                    489,053.48                  23,230.00      16,885,388.55
                                                          本期新增      本期计提
         二、累计折旧合计:           1,290,612,651.33                109,066,055.32                 246,582.58   1,399,432,124.07
         其中:房屋及建筑物             511,804,711.46                 43,498,496.24                                555,303,207.70
                               四川川投能源股份有限公司 2013 年半年度报告
        机器设备           755,268,608.96                       63,638,331.63       223,352.58       818,683,588.01
        运输工具            16,186,210.31                        1,205,508.82                         17,391,719.13
    办公设备及其他               7,353,120.60                          723,718.63        23,230.00         8,053,609.23三、固定资产账面净
                         4,345,184,038.24                   /                       /               4,238,644,085.52值合计
    其中:房屋及建筑物       2,867,624,300.12                   /                       /               2,824,221,360.88
        机器设备         1,459,765,725.62                   /                       /               1,396,748,305.11
        运输工具             8,727,568.03                   /                       /                   8,842,640.21
    办公设备及其他               9,066,444.47                   /                       /                   8,831,779.32
    四、减值准备合计            15,724,307.92                   /                       /                  19,224,307.92
    其中:房屋及建筑物          15,724,307.92                   /                       /                  19,224,307.92
        机器设备                                            /                       /
        运输工具                                            /                       /
      办公设备及其他                                        /                       /五、固定资产账面价
                         4,329,459,730.32                   /                       /               4,219,419,777.60值合计
    其中:房屋及建筑物       2,851,899,992.20                   /                       /               2,804,997,052.96
        机器设备         1,459,765,725.62                   /                       /               1,396,748,305.11
        运输工具             8,727,568.03                   /                       /                   8,842,640.21
    办公设备及其他             9,066,444.47                   /                       /                   8,831,779.32
    本期折旧额:109,066,055.32 元。2、 暂时闲置的固定资产情况
                                                                                   单位:元 币种:人民币
      项目             账面原值             累计折旧              减值准备         账面净值               备注
    房屋及建筑物           78,348,378.27        57,713,080.86         15,724,307.92      4,910,989.49
    合计                   78,348,378.27        57,713,080.86         15,724,307.92      4,910,989.493、 未办妥产权证书的固定资产情况
               项目                             未办妥产权证书原因                  预计办结产权证书时间
                                       系外购办公大楼,装修后已于 2012交大光芒公司新办公大楼
                                       年 2 月转固,相关房产尚在办理之中
    注 1:嘉阳电力公司将发电生成的粉煤灰、炉底渣全部承包给外部公司承包联合体处理。2011年 1 月 1 日,承包人新建的粉煤灰、炉底渣系统形成并投入使用,嘉阳电力公司原灰渣管线及储灰场(管道及构筑物)闲置。2011 年度,嘉阳电力公司按照账面价值与预计可回收金额的差额计提减值准备 9,312,915.45 元。
    注 2:嘉阳电力公司位于岷江边的生产综合楼附楼等房屋及构筑物,在经历 2008 年汶川大地震后,墙体部分开裂,地板部分脱落;另政府正在开展的岷江航电综合开发工程致使岷江水位上升,该生产综合楼附楼及其他水泵房水下建筑已成危房,生产经营无法使用,已丧失其使用价值,预计将来也不可能给嘉阳电力公司带来经济利益。嘉阳电力公司 2012 年按照该生产综合楼附楼等房屋及构筑物账面价值与预计可回收金额的差额计提减值准备 6,411,392.47 元。(十二) 在建工程:1、 在建工程情况
                                                                                   单位:元 币种:人民币
                                    期末数                                             期初数
    项目
                账面余额          减值准备          账面净值            账面余额     减值准备          账面净值
    在建工程        2,564,042.48                        2,564,042.48
                                  四川川投能源股份有限公司 2013 年半年度报告
    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                   本期增加                      资金来源                       期末数
    新办公楼装修工程                           634,000.00    自筹资金                                     634,000.00
    田湾河公司公共工程                       1,930,042.48    自筹资金                                   1,930,042.48
               合计                           2,564,042.48                /                              2,564,042.48
    (十三) 无形资产:
    1、 无形资产情况:
                                                                                     单位:元 币种:人民币
           项目             期初账面余额              本期增加                  本期减少             期末账面余额
    一、账面原值合计                43,975,404.70                                                            43,975,404.70
    土地使用权                      42,710,643.20                                                            42,710,643.20
    软件                             1,264,761.50                                                             1,264,761.50
    二、累计摊销合计                10,226,095.98                525,317.64                                  10,751,413.62
    土地使用权                      10,190,881.30                428,029.56                                  10,618,910.86
    软件                                35,214.68                 97,288.08                                     132,502.76
    三、无形资产账面净值合计        33,749,308.72                                       525,317.64           33,223,991.08
    土地使用权                      32,519,761.90                                       428,029.56           32,091,732.34
    软件                             1,229,546.82                                        97,288.08            1,132,258.74四、减值准备合计土地使用权软件
    五、无形资产账面价值合计          33,749,308.72                                     525,317.64             33,223,991.08
    土地使用权                        32,519,761.90                                     428,029.56             32,091,732.34
    软件                               1,229,546.82                                      97,288.08              1,132,258.74
         本期摊销额:525,317.64 元。
    (十四) 递延所得税资产/递延所得税负债:
    1、 递延所得税资产和递延所得税负债不以抵销后的净额列示
    (1) 已确认的递延所得税资产和递延所得税负债
                                                                                     单位:元 币种:人民币
                  项目                               期末数                                      期初数
    递延所得税资产:
    资产减值准备                                                7,280,872.31                               7,280,872.31
    小计                                                        7,280,872.31                               7,280,872.31
    (2) 未确认递延所得税资产明细
                                                                                     单位:元 币种:人民币
                 项目                                期末数                                      期初数
    可抵扣暂时性差异                                          252,874,179.50                             252,874,179.50
                 合计                                          252,874,179.50                             252,874,179.50
    (3) 应纳税差异和可抵扣差异项目明细
                                                                                     单位:元 币种:人民币
                           项目                                                       金额
    可抵扣差异项目:
    资产减值准备                                                                                          39,343,178.47
                           小计                                                                            39,343,178.47
                                 四川川投能源股份有限公司 2013 年半年度报告
      (十五) 资产减值准备明细:
                                                                                     单位:元 币种:人民币
                                                                               本期减少
           项目                期初账面余额         本期增加                                              期末账面余额
                                                                          转回            转销
    一、坏账准备                      23,683,984.67          1,505,345.05   -65,078.11                           25,254,407.83二、存货跌价准备三、可供出售金融资产减值准备四、持有至到期投资减值准备
    五、长期股权投资减值准备         252,809,065.38                                                             252,809,065.38六、投资性房地产减值准备
    七、固定资产减值准备              15,724,307.92          3,500,000.00                                        19,224,307.92八、工程物资减值准备九、在建工程减值准备十、生产性生物资产减值准备其中:成熟生产性生物资产减值准备十一、油气资产减值准备十二、无形资产减值准备十三、商誉减值准备十四、其他
            合计                 292,217,357.97          5,005,345.05   -65,078.11                          297,287,781.13
      (十六) 短期借款:
      1、 短期借款分类:
                                                                                     单位:元 币种:人民币
                      项目                           期末数                                      期初数
       抵押借款                                                20,000,000.00                               20,000,000.00
       保证借款                                                30,000,000.00                               30,000,000.00
       信用借款                                               670,000,000.00                              470,000,000.00
                      合计                                    720,000,000.00                              520,000,000.00
           注 1:抵押借款系交大光芒公司以位于成都市高新区天府大道中段 801 号,面积为 1254.25
      ㎡和 1071.59 ㎡,房产证号分别为成房权证监证字第 3034497 号,成房权证监证字第 3034486 号
      的房屋作为抵押担保物向中信银行草堂支行的借款,抵押期限为:2013 年 4 月 19 日至 2014 年 4
      月 19 日。
           注 2:交大光芒公司保证借款 3,000 万元由本公司提供担保。
      (十七) 应付票据:
                                                                                     单位:元 币种:人民币
                      种类                           期末数                                      期初数
       银行承兑汇票                                             4,500,000.00                                1,400,000.00
                      合计                                      4,500,000.00                                1,400,000.00
           下一会计期间(下半年)将到期的金额 4,500,000.00 元。
      (十八) 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
       一年以内应付账款                                        87,536,057.79                               57,498,625.58
       一年以上应付账款                                        38,694,373.47                               53,392,635.09
                     合计                                     126,230,431.26                              110,891,260.67
                              四川川投能源股份有限公司 2013 年半年度报告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
    本报告期应付账款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。3、 账龄超过 1 年的大额应付账款情况的说明
    供应商名称               与本公司关系        金额                   账龄           未结算原因
    北京南凯自动化系统       非关联方            7,385,025.00           1-3 年         联合中标往来,未清算
    东方电机有限公司         非关联方            5,272,336.00           1-2 年内       暂估工程款;
    南京恒星自动化设备公司   非关联方            4,732,600.00           1-3 年         联合中标往来,未清算
    南京南瑞集团             非关联方            3,387,793.00           1-2 年内       工程款
    成都交大许继电气公司     非关联方            2,439,910.00           1-3 年         联合中标往来,未清算
    四川汇友电气有限公司     非关联方            2,049,420.00           1-3 年         联合中标往来,未清算
    合计                                         25,267,084.00
    注:本项目账龄超过 1 年的大额应付账款主要系田湾河公司尚未办理工程结算的工程暂估款及交大光芒公司应付项目工程款(十九) 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
    一年以内的预收账款                                           8,846,386.76                         3,841,753.56
    一年以上的预收账款                                             211,174.00                           211,174.00
               合计                                           9,057,560.76                         4,052,927.562、 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况:
    本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。(二十) 应付职工薪酬
                                                                               单位:元 币种:人民币
                项目                  期初账面余额           本期增加          本期减少        期末账面余额
    一、工资、奖金、津贴和补贴             19,808,299.04        14,709,829.00     17,599,008.95     16,919,119.09
    二、职工福利费                                               2,274,368.33      1,922,547.43        351,820.90
    三、社会保险费                            363,479.59         5,756,389.60      5,397,053.01        722,816.18
    1.医疗保险费                                            1,251,361.23      1,113,596.31        137,764.92
    2.基本养老保险费                                        3,497,757.65      3,058,296.37        439,461.28
    3.年金缴费                           363,479.59           117,733.32        387,813.32         93,399.59
    4.失业保险费                                              396,020.36        361,750.02         34,270.34
    5.工伤保险费                                              493,517.04        475,596.99         17,920.05
    四、住房公积金                            821,261.90         2,836,122.00      2,371,531.00      1,285,852.90
    五、辞退福利                                                   156,708.97        156,708.97
    六、其他                                  617,419.44                                                617,419.44
    七、工会经费和职工教育经费              2,630,868.16         1,068,630.31        983,457.20       2,716,041.27
                合计                    24,241,328.13        26,802,048.21     28,430,306.56      22,613,069.78
    工会经费和职工教育经费金额 983,457.20 元,因解除劳动关系给予补偿 156,708.97 元。
    注:本项目期末金额为以前年度结余以及计提的 2013 年 6 月的工资、绩效等。
                                 四川川投能源股份有限公司 2013 年半年度报告
    (二十一) 应交税费:
                                                                                   单位:元 币种:人民币
                   项目                               期末数                              期初数
    增值税                                                     24,663,771.99                       30,525,871.10
    营业税                                                            191.75                           44,821.60
    企业所得税                                                 12,484,589.07                       13,516,257.23
    个人所得税                                                  4,582,975.60                        3,055,976.97
    城市维护建设税                                                360,027.47                          331,445.18
    教育费附加                                                    606,672.67                          387,616.87
    地方教育费附加                                                 66,777.19                        1,290,896.36
    副食品调节基金                                                  1,289.26                        1,884,360.90
    印花税                                                         31,423.36                          809,644.82
    代扣施工单位税款                                              442,493.56                          442,493.56
    价格调节基金                                                2,164,924.29
    房产税                                                      1,539,325.23                          1,560,437.07
    土地使用税                                                      2,149.68
                    合计                                        46,946,611.12                       53,849,821.66
    (二十二) 应付利息:
                                                                                   单位:元 币种:人民币
                   项目                               期末数                              期初数
    分期付息到期还本的长期借款利息                              3,916,354.71                        5,051,184.72
    企业债券利息                                                5,484,018.19                       11,229,186.66
    短期借款应付利息                                              696,978.38                          461,060.56
                   合计                                         10,097,351.28                       16,741,431.94
    (二十三) 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
    法人股分红款                                    40,061.64                    40,061.64
    成都国佳电气工程有限公司                     8,280,000.00                 6,000,000.00
    交大光芒公司其他 48 位自然人股东             9,936,000.00                 7,200,000.00
    中国水电顾问集团成都勘察设计研究院         18,750,000.00
    四川沃能投资有限责任公司                     6,250,000.00
                合计                       43,256,061.64                 13,240,061.64             /
    (二十四) 其他应付款:
    1、 其他应付款情况
                                                                                   单位:元 币种:人民币
                   项目                               期末数                              期初数
    一年以内其他应付款                                         68,428,124.89                       59,758,269.51
    一年以上其他应付款                                         89,851,213.29                       82,241,703.95
                   合计                                        158,279,338.18                      141,999,973.46
    2、 本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
         本报告期其他应付款中应付川投集团款项为 44,100 元。
    3、 账龄超过 1 年的大额其他应付款情况的说明
                              四川川投能源股份有限公司 2013 年半年度报告
    注:账龄超过 1 年的大额其他应付款主要为田湾河公司暂收各施工单位工程质量保证金。未偿还的原因系工程质保期未到,相应质保金未退还。4、 对于金额较大的其他应付款,应说明内容
                                                                                  单位:元 币种:人民币
    项目                            金额                         账龄                   性质或内容
    水库库区基金                    94,657,758.67                0-4 年                 水库库区基金
    新光硅业                        16,263,384.07              1年                    往来款
    中国水电三局田湾河施工局        6,527,671.89                 3 年以上               工程质量保证金
    四川省财政厅                    3,362,169.20                 1 年以内               水资源费
    中铁十六局田湾河项目部          2,427,177.19                 1 年以上               工程质量保证金
    合计                            123,238,161.02(二十五) 1 年内到期的非流动负债:1、 1 年内到期的非流动负债情况
                                                                                  单位:元 币种:人民币
               项目                                    期末数                                期初数
    1 年内到期的长期借款                                           247,000,000.00                        537,000,000.00
               合计                                             247,000,000.00                        537,000,000.002、 1 年内到期的长期借款(1) 1 年内到期的长期借款
                                                                                  单位:元 币种:人民币
                  项目                                 期末数                                期初数
    保证借款                                                       127,000,000.00                        127,000,000.00
    信用借款                                                       120,000,000.00                        410,000,000.00
                  合计                                          247,000,000.00                        537,000,000.00(2) 金额前五名的 1 年内到期的长期借款
                                                                                  单位:元 币种:人民币
                                                                                      期末数              期初数
       贷款单位              借款起始日             借款终止日             币种
                                                                                    本币金额            本币金额
    建行新华支行            2010 年 11 月 5 日      2013 年 11 月 4 日     人民币    100,000,000.00      100,000,000.00
    建行新华支行            2006 年 11 月 19 日     2013 年 11 月 18 日    人民币    100,000,000.00      100,000,000.00国家开发银行成都分
                         1997 年 11 月 20 日     2013 年 11 月 19 日    人民币     27,000,000.00       27,000,000.00行
    工商银行雅安支行        2011 年 12 月 5 日      2013 年 12 月 4 日     人民币     20,000,000.00       20,000,000.00
    建行新华支行            2010 年 3 月 19 日      2013 年 3 月 18 日     人民币                        200,000,000.00
         合计                      /                      /                 /     247,000,000.00      447,000,000.00(二十六) 长期借款:1、 长期借款分类:
                                                                                  单位:元 币种:人民币
                  项目                                 期末数                                期初数
    质押借款                                                       21,000,000.00                         21,000,000.00
    保证借款                                                    1,800,000,000.00                      1,910,000,000.00
    信用借款                                                    1,660,000,000.00                      1,700,000,000.00
                  合计                                       3,481,000,000.00                      3,631,000,000.00
                                          四川川投能源股份有限公司 2013 年半年度报告
             注 1:质押借款系天彭电力公司以电费收费权作为质押向中国银行股份有限公司彭州支行(以
         下简称中行彭州支行)的借款,同时本公司为该项借款提供担保。
             注 2:保证借款由川投集团提供担保。
             注 3:信用借款中包含通过交通银行四川省分行由川投集团提供的 6 年期 11 亿元人民币专
         项委托贷款。
         2、 金额前五名的长期借款:
                                                                                                        单位:元 币种:人民币
                                                                                                           期末数             期初数
                  贷款单位               借款起始日               借款终止日                 币种
                                                                                                         本币金额           本币金额
           建行成都新华支行           2004 年 1 月 30 日      2022 年 1 月 29 日         人民币       1,910,000,000.00   1,910,000,000.00
           交通银行股份有限公司
                                      2011 年 5 月 25 日      2017 年 5 月 24 日         人民币         500,000,000.00    500,000,000.00
           四川省分行
           工商银行雅安分行           2010 年 3 月 1 日       2015 年 2 月 28 日         人民币         400,000,000.00    400,000,000.00
           交通银行股份有限公司
                                      2011 年 6 月 30 日      2017 年 6 月 29 日         人民币         218,000,000.00    218,000,000.00
           四川省分行
           交通银行股份有限公司
                                      2011 年 7 月 22 日      2017 年 7 月 21 日         人民币         200,000,000.00    200,000,000.00
           四川省分行
                   合计                        /                          /                   /       3,228,000,000.00   3,228,000,000.00
         (二十七) 应付债券:
                                                                                                        单位:元 币种:人民币
    债                      发     债
    券                      行     券                         期初应付利          本期应计利          本期已付利   期末应付利
          面值                         发行金额                                                                                  期末余额
    名                      日     期                             息                  息                  息           息
    称                      期     限可
    转                      2011
    换                      年 3   6
    公   2,100,000,000.00   月     年   2,100,000,000.00      11,229,186.66       8,954,166.53    14,699,335.00    5,484,018.19   1,852,696,555.45
    司                      21     期
    债                      日券
              注:经本公司第七届董事会第十六次会议决议和 2010 年第一次临时股东大会决议通过,并经
         四川省政府国有资产监督管理委员会《关于川投能源发行可转换公司债券有关问题的批复》(川国
         资产权[2010]39 号)和中国证券监督管理委员会《关于核准四川川投能源股份有限公司公开发行
         可转换公司债券的批复》(证监许可[2011]272 号)核准,本公司向社会公开发行 210,000.00 万元
         可转换公司债券。本次可转债募集资金在扣除发行费用后用于向雅砻江水电进行股东同比例增资,
         以解决雅砻江水电的在建电站锦屏一级、锦屏二级补充资本金的需求。本次可转债发行的"川投转
         债"不设定持有期限制,投资者获得配售的川投转债于上市首日即可交易。本公司 210,000.00 万元
         可转换公司债券扣除发行费用后实际募集资金 2,054,530,000.00 元,初始确认应付债券本金
         2,100,000,000.00 元、利息调整 409,329,663.76 元,资本公积-其他资本公积 363,859,663.76 元。本
         公司发行的可转换公司债券自 2011 年 9 月 22 日起开始转股。截止到 2013 年 6 月 30 日,累计
         265,000 元本公司发行的"川投转债"(110016)转成公司发行的股票"川投能源"(600674),转股
         股数为 27,063 股。
         (二十八) 长期应付款:
               长期应付款
                                                                                                       单位:元,币种:人民币
                                  四川川投能源股份有限公司 2013 年半年度报告
    项目                    期初金额          本期增加             本期减少           期末金额             备注
    国家增股准备金          1,616,518.94                                              1,616,518.94
    合计                    1,616,518.94                                              1,616,518.94
           注:本项目形成原因为本公司以前年度调整股权结构将多余资产转入形成。
    (二十九) 股本:
                                                                                          单位:元 币种:人民币
                                                        本次变动增减(+、-)
                   期初数                                   公积金转                                               期末数
                                  发行新股         送股                   其他                  小计
                                                                股
    股份总数       1,972,668,615.00                                             19,131                19,131       1,972,687,746.00
      本公司发行的可转换公司债券自 2011 年 9 月 22 日起开始转股。
      2013 年初到 2013 年 6 月 30 日,累计 174,000 元本公司发行的"川投转债"(110016)转成公
    司发行的股票"川投能源"(600674),转股股数为 19,131 股。
    (三十) 资本公积:
                                                                                          单位:元 币种:人民币
             项目                      期初数                 本期增加                本期减少                    期末数
    资本溢价(股本溢价)             4,198,570,397.85              154,869.00                                   4,198,725,266.85
    其他资本公积                       401,577,992.30                                      204,736.70              401,373,255.6
             合计                   4,600,148,390.15              154,869.00              204,736.70           4,600,098,522.45
      注 1:股本溢价本期增加额系 2011 年 3 月发行的 21 亿元可转换公司债券中本期有 174,000
    元转换为 19,131 股股份增加资本公积。
       注 2:其他资本公积减少系可供出售金融资产公允价值本期下降 204,736.70 元。
    (三十一) 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                   220,109,381.96                                                                220,109,381.96
    任意盈余公积                   310,971,455.30                                                                310,971,455.30
           合计                   531,080,837.26                                                                531,080,837.26
    (三十二) 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                                        1,395,626,997.46                    /
    调整后 年初未分配利润                                          1,395,626,997.46                    /
    加:本期归属于母公司所有者的净利
                                                                   601,927,931.48                          /
    润
       应付普通股股利                                               123,291,870.52
    期末未分配利润                                                 1,874,263,058.42                         /
      注:2012 年度利润分配方案已经 2013 年 4 月 18 日召开的 2012 年度股东大会审议通过,每
    10 股派 0.625 元(含税)实施分红。本公司对截至 2013 年 6 月 3 日下午上海证券交易所收市后,
    在中国证券登记结算有限责任公司上海分公司登记在册的本公司全体股东实施了分红。
    (三十三) 营业收入和营业成本:
                             四川川投能源股份有限公司 2013 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                                             541,991,586.58                         504,603,297.09
    营业成本                                                 280,675,423.20                         286,688,397.772、 主营业务(分行业)
                                                                                单位:元 币种:人民币
                                    本期发生额                                       上期发生额
    行业名称
                         营业收入                 营业成本                营业收入                营业成本
    电力                     481,189,337.47           254,925,372.28          443,876,979.04          257,390,745.15
    铁路                       34,253,263.75             9,429,731.01           58,672,942.36           28,454,227.55
    信息化系统                 26,548,985.36            16,320,319.91            2,053,375.69              843,425.07
        合计             541,991,586.58           280,675,423.20          504,603,297.09          286,688,397.773、 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
    电力                     481,189,337.47           254,925,372.28          443,876,979.04        257,390,745.15
    软件产品销售               12,422,952.64             2,229,625.54           28,244,778.33          8,670,434.42
    硬件产品销售               48,349,308.17            23,518,181.17           31,183,679.72         20,559,920.58
    服务收入                       29,988.30                 2,244.21            1,297,860.00             67,297.62
      合计               541,991,586.58           280,675,423.20          504,603,297.09        286,688,397.774、 主营业务(分地区)
                                                                                单位:元 币种:人民币
                                    本期发生额                                       上期发生额
    地区名称
                         营业收入                 营业成本                营业收入              营业成本
    四川省内                 511,203,437.56           271,346,108.40          446,609,891.72        259,078,450.27
    四川省外                   30,788,149.02            9,329,314.80            57,993,405.37         27,609,947.50
      合计               541,991,586.58           280,675,423.20          504,603,297.09        286,688,397.775、 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(%)
    四川省电力公司                                           352,820,822.91                                 65.10
    新银江公司                                               128,368,514.56                                 23.68
    中铁电气化集团有限公司                                    11,752,370.94                                  2.17
    南充市水务局                                               7,135,993.51                                  1.32
    成都交通信息港有限责任公司                                 7,103,210.48                                  1.31
              合计                                       507,180,912.40                                 93.58(三十四) 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                                     21,499.42                     27,491.50
    城市维护建设税                          1,317,730.19                  1,472,112.65    应缴流转税额
    教育费附加                              3,221,859.56                  1,967,746.17    3%
                           四川川投能源股份有限公司 2013 年半年度报告
    地方教育费附加                          280,591.53                  1,321,097.15   按国家规定标准
    副食品调节基金                                                        402,818.35   按国家规定标准
    其他税项                                383,553.17
          合计                        5,225,233.87                  5,191,265.82               /(三十五) 销售费用
                                                                             单位:元 币种:人民币
             项目                            本期发生额                               上期发生额
    职工薪酬                                                   2,505,262.48                            2,521,625.00
    差旅费                                                     1,226,787.27                            1,161,003.99
    业务招待费                                                 1,814,665.50                            1,866,272.85
    办公费                                                       483,586.93                              896,387.43
    其他                                                         476,276.96                              651,316.28
             合计                                          6,506,579.14                            7,096,605.55(三十六) 管理费用
                                                                             单位:元 币种:人民币
             项目                            本期发生额                               上期发生额
    职工薪酬                                                   7,677,798.16                          9,888,934.99
    办公费、差旅费、会务费等日常费用                           5,310,947.74                          5,495,831.54
    折旧及摊销                                                 4,709,466.83                          6,657,089.71
    业务费用                                                   1,861,733.20                          2,501,785.25
    技术开发费                                                 3,927,068.29                          1,243,136.77
    劳动保护费                                                   252,216.00                            941,503.00
    资产修理及维护                                             2,443,404.29                            130,060.21
    董事会费                                                     125,770.00                            225,478.50
    其他                                                       4,963,720.59                          8,372,032.36
              合计                                        31,272,125.10                         35,455,852.33(三十七) 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                                                143,865,736.47                        154,143,479.08
    利息收入:                                               -4,869,980.24                          -5,566,126.51
    加:担保费支出                                            8,061,600.00                           8,490,000.00
    加:其他支出                                              1,479,386.95                             620,342.03
                 合计                                   148,536,743.18                        157,687,694.60(三十八) 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
    成本法核算的长期股权投资收益                                         110,000,000.00           123,019,800.00
    权益法核算的长期股权投资收益                                         473,771,795.35           -44,164,410.33
                          合计                                       583,771,795.35             78,855,389.672、 按成本法核算的长期股权投资收益:
                                                                             单位:元 币种:人民币
                           四川川投能源股份有限公司 2013 年半年度报告
        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
    国电大渡河                       110,000,000.00              123,000,000.00
    天地源股份公司                                                    19,800.00
            合计                  110,000,000.00             123,019,800.00                    /3、 按权益法核算的长期股权投资收益:
                                                                                 单位:元 币种:人民币
        被投资单位             本期发生额                  上期发生额             本期比上期增减变动的原因四川新光硅业科技有限责任
                                  -66,208,266.16             -16,095,498.41     盈利下降公司
    长飞四川                           1,125,993.07                  429,415.37     盈利上升
    雅砻江水电                       538,854,068.44              -28,498,327.29     盈利上升
            合计                 473,771,795.35              -44,164,410.33                    /不存在投资收益汇回有重大限制情况。(三十九) 资产减值损失:
                                                                                 单位:元 币种:人民币
                  项目                                  本期发生额                         上期发生额
    一、坏账损失                                                    1,505,345.05                       1,508,677.17二、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                                             3,500,000.00八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
                  合计                                           5,005,345.05                       1,508,677.17(四十) 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的
           项目                 本期发生额                      上期发生额
                                                                                                 金额
    政府补助                               6,073,762.06                     9,327,009.09
    其他                                     574,690.00                                                  574,690.00
           合计                        6,648,452.06                     9,327,009.09                 574,690.002、 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
                                                                                  财政部、国家税务总局、海关总
    软件增值税返还                      2,084,471.42                  5,356,060.91    署《关于鼓励软件产业和集成电
                                                                                  路产业发展有关税收政策问题
                              四川川投能源股份有限公司 2013 年半年度报告
                                                                                      的通知》(财税[2000]25 号)、财
                                                                                      政部、国家税务总局《关于嵌入
                                                                                      式软件增值税政策的通知》(财
                                                                                      税[2008]92 号
                                                                                      财政部、国家税务总局《关于资煤矸石综合利用增值税即
                                           3,989,290.64               3,970,948.18    源综合利用及其他产品增值税征即退
                                                                                      政策的通知》(财税[2008]156 号
           合计                            6,073,762.06               9,327,009.09                   /(四十一) 营业外支出:
                                                                                     单位:元 币种:人民币
                                                                                           计入当期非经常性损益的
           项目                        本期发生额                   上期发生额
                                                                                                     金额
    非流动资产处置损失合计                          6,522.90                      22,373.76                     6,522.90
    其中:固定资产处置损失                          6,522.90                      22,373.76                     6,522.90
    对外捐赠                                    1,060,900.00                                                1,060,900.00
    其他                                          214,759.00                                                  214,759.00
           合计                              1,282,181.90                      22,373.76                 1,282,181.90
    注:2013 年 4 月 20 日雅安市芦山县地震,我公司捐款 100 万元现金及救灾物资 6.09 万元。(四十二) 所得税费用:
                                                                                     单位:元 币种:人民币
               项目                                  本期发生额                             上期发生额
    按税法及相关规定计算的当期所得税                              25,772,874.38                             9,684,996.18
               合计                                            25,772,874.38                             9,684,996.18(四十三) 基本每股收益和稀释每股收益的计算过程:
    项目                               序号                         本期金额                     上期金额
    归属于母公司股东的净利润         1                             601,927,931.48               71,453,133.34
    归属于母公司的非经常性损益       2                             -448,423.75                  22,040.42
    归属于母公司股东、扣除非经常性损
                                   3=1-2                        602,376,355.23               71,431,092.92益后的净利润
    年初股份总数                     4                             1,972,668,615.00             932,921,735.00
    公积金转增股本或股票股利分配等
                                 5                                                           876,739,178.00增加股份数(Ⅰ)
    发行新股或债转股等增加股份数
                               6                                19,131.00                    163,002,238.00(Ⅱ)
    增加股份(Ⅱ)下一月份起至期末的
                                   7                            3                            3累计月数
    因回购等减少股份数               8
    减少股份下一月份起至期末的累计
                                 9月数
    缩股减少股份数                   10
    报告期月份数                     11                            6                            6
                                    12=4+5+6×7÷11发行在外的普通股加权平均数
                                    -8×9÷11-10                1,972,678,180.50             1,891,163,151.00
    基本每股收益(Ⅰ)                 13=1÷12                                0.3051           0.0378
                                四川川投能源股份有限公司 2013 年半年度报告
    基本每股收益(Ⅱ)                  14=3÷12                         0.3054               0.0378
    已确认为费用的稀释性潜在普通股
                                 15利息
    转换费用                           16
    所得税率                           17
    认股权证、期权行权、可转换债券等
                                   18增加的普通股加权平均数
                                     19=[1+(15-16) × (1-17)] ÷
    稀释每股收益(Ⅰ)                                                  0.3051                0.0378
                                    (12+18)
                                     19=[3+(15-16) × (1-17)] ÷
    稀释每股收益(Ⅱ)                                                  0.3054                0.0378
                                    (12+18)(四十四) 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                                -204,736.70                   215,641.14减:可供出售金融资产产生的所得税影响
      前期计入其他综合收益当期转入损益的净额
    小计                                                                        -204,736.70                215,641.142.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                                            -204,736.70                215,641.14(四十五) 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
    往来款                                                                                               53,771,609.53
    利息收入                                                                                              4,869,980.24
    财政补贴收入                                                                                            300,000.00
    收回保函保证金                                                                                        5,135,217.00
    其他                                                                                                 10,471,360.43
                         合计                                                                         74,548,167.20
                             四川川投能源股份有限公司 2013 年半年度报告2、 支付的其他与经营活动有关的现金:
                                                                            单位:元 币种:人民币
                      项目                                                    金额
    往来款                                                                                    43,095,946.31
    付石溪镇人民政府公路建设基金                                                                 145,000.00
    办公费、差旅费、招待费、会议费、交通费等                                                  10,823,490.64
    银行手续费等支出                                                                           1,126,734.88
                      合计                                                                55,191,171.833、 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
    支付的投标保证金、履约保证金等                                                              277,071.17
                      合计                                                                  277,071.174、 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
    贷款手续及往来款                                                                           4,148,300.00
                      合计                                                                 4,148,300.00(四十六) 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                                                          628,135,328.17            89,449,832.67
    加:资产减值准备                                                  5,005,345.05             1,508,677.17
    固定资产折旧、油气资产折耗、生产性生物资产折旧                  109,066,055.32           109,622,297.22
    无形资产摊销                                                        525,317.64               429,929.58长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                                 6,522.90               22,373.76公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                                  148,536,743.18           157,687,694.60
    投资损失(收益以“-”号填列)                                 -583,771,795.35           -78,855,389.67
    递延所得税资产减少(增加以“-”号填列)                                                    -197,994.39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)                                 -5,352,733.90            18,673,429.31
    经营性应收项目的减少(增加以“-”号填列)                      -10,360,142.27           -41,039,010.31
    经营性应付项目的增加(减少以“-”号填列)                       31,450,073.71           -73,251,457.96其他
    经营活动产生的现金流量净额                                      323,240,714.45           184,050,381.982.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:
                                   四川川投能源股份有限公司 2013 年半年度报告
    现金的期末余额                                                           612,957,703.31                    469,208,700.13
    减:现金的期初余额                                                       446,997,175.54                    400,401,346.55
    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                                                 165,960,527.77                     68,807,353.58
    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                                                                  612,957,703.31                 446,997,175.54
    其中:库存现金                                                                168,875.97                     153,961.22
           可随时用于支付的银行存款                                            612,788,827.34                 446,743,214.32
           可随时用于支付的其他货币资金                                                                           100,000.00
           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                                             612,957,703.31                    446,997,175.54
    3、 现金流量表补充资料的说明
           注:本项目期末金额与货币资金差异为使用受限的其他货币资金,详见货币资金附注说明。
    七、 关联方及关联交易
    (一) 本企业的母公司情况
                                                                                                单位:元 币种:人民币
                                                                          母公司对本     母公司对本       本企业
                企业    注册     法人代    业务                                                                      组织机构
    母公司名称                                             注册资本          企业的持股     企业的表决       最终控
                类型      地       表      性质                                                                        代码
                                                                            比例(%)      权比例(%)          制方
                                                                                                          四川省
                                                                                                          国有资
               有限责   四 川             投资企
    川投集团                         黄顺福              5,506,589,895.15            55.12            55.12   产监督    201812339
               任公司   成都              业
                                                                                                          管理委
                                                                                                          员会
    (二) 本企业的子公司情况
                                                                                                单位:元 币种:人民币
                                                                                         持股比      表决权比       组织机构
    子公司全称     企业类型       注册地    法人代表     业务性质          注册资本
                                                                                         例(%)         例(%)          代码
                                                       铁路远动
                               成 都 高                控制系统
    交大光芒        股份公司                 谢洪先                        30,000,000.00           50          50     709225231
                               新区                    开发、生
                                                       产、销售
                 有限责任      成 都 彭                水 力 发
    天彭电力                                 魏华                     150,000,000.00               95          95     75879580-4
                 公司          州市                    电、销售
                 有限责任      四 川 犍                火 力 发
    嘉阳电力                                 张昊                     150,000,000.00               95          95     20735502-8
                 公司          为县                    电、销售
                 有限责任      四 川 石                水 电 开
    田湾河公司                               赵德胜                   400,000,000.00               80          80     74467620-6
                 公司          棉县                    发、销售
                                    四川川投能源股份有限公司 2013 年半年度报告
                 有限责任      四 川 康                  水 力 发
    仁宗海公司                                  孙志祥                         5,000,000.00            100           100      69227346-3
                 公司          定县                      电、销售
                               石 棉 县                  物 业 管
    田湾河景达公     有限责任
                               草 科 乡     孙志祥       理,后勤          5,000,000.00            100           100      068966012
    司               公司
                               草科村                    服务等
    (三) 本企业的合营和联营企业的情况
                                                                                                     单位:元 币种:人民币
                                                                                                             本企业在
                                                                                            本企业持
    被投资                                                                                                   被投资单      组织机构
                 企业类型      注册地      法人代表     业务性质        注册资本              股比例
    单位名称                                                                                                   位表决权        代码
                                                                                                (%)
                                                                                                             比例(%)二、联营企业
                                                        光纤、光
                 有限责任     四川峨眉
    长飞四川                                   庄丹         缆生产和        53,800,000.00              49.00        49.00     621100282
                 公司         山市
                                                        销售
                 有限责任     四川乐山                  多晶硅开
    新光硅业                                   赵德胜                      308,500,000.00              38.90        38.90     720850126
                 公司         市                        发、生产
                 有限责任     成都市双                  水电开发
    雅砻江水电                                 王会生                    16,360,000,000.00             48.00        48.00     201870221
                 公司         林路                      和销售
    (四) 本企业的其他关联方情况
               其他关联方名称                      其他关联方与本公司关系                                  组织机构代码
    嘉阳集团                                  母公司的控股子公司                            20735173X
    新光工程                                  其他                                          677153981
    (五) 关联交易情况
    1、 采购商品/接受劳务情况表
                                                                                               单位:元 币种:人民币
                                                                     本期发生额                              上期发生额
                                         关联交易定价
                                                                                                                   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(%)
                                                                                                                       (%)
    嘉阳集团          购买原煤            市场协商定价      81,402,035.97                  100.00    88,337,410.74         100.00
    2、 关联托管/承包情况
    公司受托管理/承包情况表:
                                                                                                   单位: 元 币种:人民币
                                                                                                   托管收益/承      年度确认的托
    委托方/出包       受托方/承包         受托/承包资     受托/承包起         受托/承包终
                                                                                                   包收益定价依     管收益/承包
      方名称            方名称              产类型            始日                止日
                                                                                                         据             收益
                                                                                                   因托管业务实
                                                         2011 年 6 月 28
    川投集团          本公司              股权托管                                                  际发生或支出
                                                         日
                                                                                                   的费用
      注:2011 年 6 月 27 日本公司召开的八届二次董事会表决通过了《关于与控股股东川投集团
    签订<股权委托管理合同>关联交易的提案报告》;同意公司托管控股股东川投集团持有的天威四
    川硅业 35%股权。托管期限为自托管协议生效之日起至川投集团通过合法方式将标的股权注入本
    公司或不涉及关联关系的其他方之日止;或本公司转让其持有的新光硅业 38.9%的股权或以其他
                               四川川投能源股份有限公司 2013 年半年度报告方式实质上解决了川投集团及本公司双方之间在多晶硅行业的潜在同业竞争问题止。托管期间,天威四川硅业所产生的利润由川投集团享有;其对应的营业成本、费用、税赋及亏损等全部由川投集团承担;该次股权托管川投集团向本公司支付的费用为因履行托管义务而实际支付/发生的费用;该费用由川投集团直接承担或实报实销并按年度支付给本公司。3、 关联租赁情况公司承租情况表:
                                                                                   单位:元 币种:人民币
                                                                                                      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
                                                                                                            费
                                      田湾河调度中心
    川投集团         田湾河公司                              2011 年 5 月 20 日   2014 年 5 月 19 日         1,659,323.85
                                      以及办公房
                                                                               2013 年 12 月 31
    川投集团         本公司              本公司办公房        2013 年 1 月 1 日                                951,955.20
                                                                               日4、 关联担保情况
                                                                                单位:万元 币种:人民币
    担保方           被担保方               担保金额                  担保期限                     是否履行完毕
                                                              1997 年 11 月 20 日~2013
    川投集团[注 1]   嘉阳电力                       2,700.00                                   否
                                                              年 11 月 19 日
                                                              2004 年 5 月 20 日~2025
    川投集团[注 2]   田湾河公司                   208,000.00                                   否
                                                              年 5 月 19 日
                                                              2008 年 1 月 1 日~2018
    本公司[注 3]     天彭电力                       2,100.00                                   否
                                                              年 12 月 31 日
                                                              2012 年 1 月 1 日~2013
    本公司[注 4]     交大光芒                       3,000.00                                   否
                                                              年 12 月 31 日
                                                              2012 年 1 月 1 日~2013
    本公司[注 5]     新光硅业                       4,861.83                                   否
                                                              年 12 月 31 日
    注 1:根据与川投集团签订的担保协议的约定,嘉阳电力本期对川投集团计提担保费135,000.00 元,支付了 135,000.00 元。
    注 2:2004 年 5 月 20 日、2005 年 2 月 2 日,田湾河公司与中国建设银行股份有限公司新华支行(以下简称建行新华支行)分别签订了金额为 20 亿元和 12 亿元的人民币资金借款合同,借款用途:用于田湾河梯级水电站的开发;借款期限为分别为 19 年和 18 年,分别自 2004 年-2023年和 2005 年-2023 年;合同下的借款分次发放,每次发放前双方签订《用款协议》。该项借款由川投集团、中国水电顾问集团成都勘测设计研究院和四川投资服务经营公司联合担保。从 2010 年 1月起,川投集团每年按其为田湾河公司所提供银行借款担保实际余额的 1%收取担保费。截至 2013年 06 月 30 日,本公司在新华建行实际借款金额为 20.2 亿元,2013 年本期共发生担保费用7,926,600.00 元。
    注 3:经本公司第七届董事会第三次会议审议通过,本公司为天彭电力向中行彭州支行、中信银行成都武成支行申请的灾后重建和恢复生产银行贷款提供担保,担保最高额度不超过 6,000万元。2008 年,天彭电力与中行彭州支行签订编号为 2008 年中银彭贷字第 021 号《人民币借款合同》,合同贷款额度为 5,500 万元,借款期限为 96 个月。截止到 2013 年 6 月 30 日,天彭电力实际借款余额为 2,100 万元。
    注 4:经本公司第八届董事会二次会议审议通过,本公司为交大光芒提供最高不超过 3,000万元,累计为其提供担保数量不超过 3,000 万元的担保;本公司按实际贷款担保额收取 1%的担保费,如出现担保风险,交大光芒全体股东同意按股权份额承担相应的担保风险责任。
                                  四川川投能源股份有限公司 2013 年半年度报告
    注 5:经本公司第八届董事会十次会议审议通过,本公司为新光硅业提供最高不超过 20,000万元,累计为其担保数量不超过 20,000 万元的担保。截止到 2013 年 6 月 30 日,本公司实际对新光硅业已获贷款承担担保责任的余额为 4861.83 万元。5、 其他关联交易关联方委托贷款
                                                                                                见公司分别于 2011 年 4 月
    关联方名称                                                                                      19 日、2012 年 6 月 5 日,
                    贷款单位 贷款金额(万元)        起始日         到期日       备注
    (放贷单位)                                                                                    2013 年 7 月 10 日在上海证
                                                                                                券 交 易 所 网 站
                             50,000.00               2011.5.25      2017.5.24    委托贷款       www.sse.com.cn 披露的关
                             21,800.00               2011.6. 30     2017.6.29                   联交易公告,公告编号分别
    川投集团[注 1]      本公司                                                                      为    "2011-021 号 " 、
                             20,000.00               2011.7.22      2017.7.21
                             18,200.00               2011.7.28      2017.6.30                   "2012-031 号"。
                                                                                                “2013-31 号”。
                             10,000.00               2013-6-25      2014-6-24    委托贷款
                    本公司
                             4,000.00                2012-12-26     2013-12-25川投集团[注 2]
                   田湾河公
                            10,000.00          2013-6-4    2014-6-3      委托贷款
                   司
                            10,000.00          2012-6-18   2014-6-17     委托贷款
    本公司             新光硅业 4000.00            2012-12-25  2013-12-24
                            5000.00            2013-2-5    2014-2-4
    注 1:2011 年本公司与川投集团、交通银行股份有限公司四川省分行签订了四份委托贷款单项协议,总金额110,000 万元;该协议规定前 3 年为无息贷款,超过 3 年期后的贷款按同期银行贷款利率从逾期之日起计算并支付利息。上述委托贷款合同经本公司 2011 年第 1 次临时股东大会审议批准。
    注 2:经本公司八届十二次董事会决议通过,本公司及子公司向控股股东川投集团申请不超过 3 亿元的委托贷款(信用方式)。2012 年本公司与川投集团、建行新华支行签订了两份委托贷款单项协议,总金额 14,000 万元,贷款期限为 1 年,借款利率按照同期贷款基准利率执行。2013 年 6 月 17 日到期的 10000 万元委贷已到期偿还。
    注 3:经本公司八届十二次和八届十五次董事会决议通过,本公司向联营企业新光硅业提供委托贷款 1.9 亿元。2012 年本公司与新光硅业、建行新华支行签订了两份委托贷款单项协议,总金额 14,000 万元。贷款期限为 1 年,借款利率按照同期贷款基准利率执行。新光硅业以 2010 年 6 月 20 日评估净值为 30,123.5 万元的 872 套设备、账面原值为 19,709.76 万元的机器设备、运输工具和工程物资、高新区建业大道土地 48.56 亩、新世纪公寓 14 套住房、安谷镇渣场土地、新光花园土地和新光工程公司账面原值为 18243.9 万元的机器设备为上述贷款提供了抵押保证。(六) 关联方应收应付款项上市公司应收关联方款项:
                                                                                          单位:元 币种:人民币
                                                         期末                                  期初
    项目名称             关联方
                                             账面余额             坏账准备         账面余额            坏账准备
    其他应收款          川投集团                                                        611,187.51            30,559.38
    预付款项            川投集团                 1,112,565.35                         1,112,565.35上市公司应付关联方款项:
                                                                                          单位:元 币种:人民币
         项目名称                          关联方                   期末账面余额                期初账面余额
    应付账款                       嘉阳集团                                  34,026,034.34               21,390,705.79
                          四川川投能源股份有限公司 2013 年半年度报告
    其他应付款              新光硅业                             16,263,384.07          6,380,000.00
    其他应付款              川投集团                                 44,100.00
    其他应付款              新光工程公司                          1,510,000.00          1,130,000.00八、 股份支付:
    无九、 或有事项:(一) 未决诉讼仲裁形成的或有负债及其财务影响:不适用。(二) 为其他单位提供债务担保形成的或有负债及其财务影响:本公司担保均为关联方担保,详见关联方及关联交易附注部分。(三) 其他或有负债及其财务影响:不适用。十、 承诺事项:(一) 前期承诺履行情况
    1、天彭电力公司与中国银行股份有限公司彭州支行签订金额为 5,500 万元的银行借款合同,用于"5.12"汶川大地震灾后重建及恢复生产,借款期限为 96 个月,自 2008 年 11 月至 2016 年 10月。天彭电力公司于 2009 年 12 月 25 日与银行签订补充协议,协议约定借款金额由 5,500 万元修改为 5,100 万元,该借款以天彭电力公司凤鸣桥梯级水电站 100%的电费收费权益做质押,并同时由本公司提供担保。天彭电力公司于 2011 年 12 月 22 日与银行签订借款合同《补充协议》之补充协议,约定提前还款的金额首先用于偿还最先到期的贷款,按照到期先后顺序而非倒序还款,还款计划约定企业最后四期(即 2013 年 12 月 31 日至 2016 年 10 月 30 日)还款金额为 2,100 万元。截止到 2013 年 6 月 30 日,天彭电力公司实际借款余额为 2,100 万元。
    2、2012 年 3 月,本公司八届十次董事会审议通过了关于启动收购四川省电力开发公司工作,兑现发行可转换公司债券时关于解决与控股股东同业竞争的具体承诺。截止到本期报告日,关于四川省电力开发公司剥离不良资产、审计、评估等改制相关工作已完成,工商变更登记工作基本结束,具体收购工作待收购前审计、资产评估工作完成后提交董事会和股东大会审议并实施。
    3、除上述承诺事项外,截至 2013 年 6 月 30 日,本公司无需要披露的其他重大承诺事项。十一、 资产负债表日后事项:(一) 其他资产负债表日后事项说明
    受“7.13”特大山洪泥石流影响,田湾河公司所属的道路、堡坎、房屋部分被冲毁,预计经济损失将超过 1000 万元,具体情况有待进一步统计核算。十二、 其他重要事项:(一) 期末发行在外的、可转换为股份的金融工具
    经本公司第七届董事会第十六次会议决议和 2010 年第一次临时股东大会决议、中国证券监督管理委员会"证监许可[2011]272 号"文核准,本公司 2011 年 3 月 21 日向社会公开发行 210,000.00万元可转换公司债券。发行期限为 6 年,即自 2011 年 3 月 21 日至 2017 年 3 月 21 日。该债券于2011 年 9 月 22 日开始转股,按开始转股日转股价格 17.26 元/股测算,公司可转换股数为
                           四川川投能源股份有限公司 2013 年半年度报告121,668,600.00 股。截止到 2013 年 6 月 30 日,本期转股股数为 19,131 股。2012 年 3 月 15 日,因本公司公开增发 16,300 万股 A 股股票,转股价格调整为 16.51 元/股;因本公司以 2012 年 5 月21 日为股权登记日实施每 10 股转增 8 股的利润分配,以及实施了分红,现按规定转股价调整为9.09 元。(二) 以公允价值计量的资产和负债
                                                                           单位:元 币种:人民币
                                   本期公允价值变   计入权益的累计
      项目         期初金额                                           本期计提的减值    期末金额
                                       动损益         公允价值变动金融资产1、以公允价值计量且其变动计入当期损益的金融资产(不含衍生金融资产)2、衍生金融资产3、可供出售金融
                      886,485.60                        -204,736.70                        681,748.90资产
    金融资产小计         886,485.60                        -204,736.70                        681,748.90
    上述合计             886,485.60                        -204,736.70                        681,748.90(三) 年金计划主要内容及重大变化
    根据四川省政府国有资产监督管理委员会关于同意四川川投能源股份有限公司等三户企业试行企业年金制度的批复(川国资考核[2009]23 号)及四川省劳动和社会保障厅关于川投能源企业年金方案备案的复函(川劳社会函[2009]626 号),本公司本部 2009 年度建立了企业年金制度。本公司企业新增年金缴费按上年度工资总额的 5%的比例,先从福利费结余中列支,待福利费结余用完后按国家制定的税收优惠政策列入企业成本,如遇国家政策调整,按新政策规定执行,公司本年年金计划无变化。(四) 其他
    1、田湾河公司 2012 年第二次临时董事会决议,从 2013 年 1 月 1 日起对固定资产中的房屋及建筑物、大坝折旧年限由 30 年调整为 40 年,输配电工程折旧年限由 15 年调整为 20 年。本次变更属于会计估计变更,采用未来适用法处理,不会对本公司已披露的财务报表产生影响,能够更加公允、恰当地反映田湾河公司的财务状况和经营成果,使固定资产折旧年限与其实际使用寿命更加接近,变更依据真实、可靠,不存在损害股东权益的情形。
    2、本公司参股 38.9%的新光硅业 2011 年 11 月开始停车技改,计划停车技改时间为半年。本年本公司接新光硅业书面报告,新光硅业技改工作尚未完成,原预计完成安装进行调试的目标时间有所延迟。新光硅业将继续进行技改并根据技改和市场情况决定何时恢复生产。新光硅业本期因光伏产品价格大幅下跌,发生亏损 17,020.12 万元,年末流动负债高于流动资产,经营现金流为负,对其持续经营能力造成影响。为此,新光硅业已(拟)采取以下改善措施:(1)技术改造降低成本,保证产品具体持续竞争能力;(2)取得大股东支持,为企业提供资金支持;(3)在不影响公司正常生产经营和技术团队流失的前提下,减员减薪减支;(4)拟采取贷款展期、由各个股东提供借款或担保以及积极寻求与银行以外的金融单位接洽等多种方式融资;(5)争取在电价等主要原材料上面取得优惠价格;(6)做好技改收尾工作,为恢复生产做准备,待行业回暖时能够立即投入生产。
    3、自 2011 年 6 月 27 日本公司召开八届二次董事会表决通过了《关于与控股股东川投集团签订<股权委托管理合同>关联交易的提案报告》(本公司托管控股股东川投集团持有的天威四川硅业 35%股权)以来,天威四川硅业一直处于停产技改和亏损状态。
                                 四川川投能源股份有限公司 2013 年半年度报告
        4、2012 年 3 月,本公司八届十次董事会审议通过了关于启动收购四川省电力开发公司工作,
    兑现发行可转换公司债券时关于解决与控股股东同业竞争的具体承诺。截止到本期报告日,关于
    四川省电力开发公司剥离不良资产、审计、评估等改制相关工作已完成,工商变更登记工作基本
    结束,具体收购工作待收购前审计、资产评估工作完成后提交董事会和股东大会审议并实施。
        5、根据国家发展和改革委员会《关于四川雅砻江梯级水电站电价有关问题的批复》(发改价
    格[2012]4014 号),本公司重要联营企业雅砻江水电锦屏一级、锦屏二级、官地梯级水电站统
    一送江苏省、重庆市和四川省的上网电价被核定为平均每千瓦时 0.3203 元(含税)。雅砻江水电
    与国家电网公司分别在锦屏一级、锦屏二级、官地梯级水电站上网侧关口统一按每千瓦时 0.3203
    元(含税)结算上网电价。该电价自官地水电站发电机组投入商业运营之日起执行。
    十三、 母公司财务报表主要项目注释
    (一) 应收账款:
    1、 应收账款按种类披露:
        母公司无应收账款。
    2、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
        本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。
    (二) 其他应收款:
    1、 其他应收款按种类披露:
                                                                                         单位:元 币种:人民币
                                       期末数                                              期初数
          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其他应收账款:
    余额百分比法    699,161.45        100   34,958.07             5    1,302,282.48          100.00   65,114.12         5.00
    组合小计        699,161.45        100   34,958.07             5    1,302,282.48          100.00   65,114.12         5.00
         合计        699,161.45      /       34,958.07         /        1,302,282.48           /       65,114.12     /
        组合中,采用余额百分比法计提坏账准备的其他应收账款:
                                                                                         单位:元 币种:人民币
           组合名称                   账面余额                         计提比例(%)                       坏账准备
    余额百分比组合                         699,161.45                                  5.00                     34,958.07
             合计                           699,161.45                                  5.00                     34,958.07
    2、 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
        本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。
    3、 其他应收账款金额前五名单位情况
                                                                                         单位:元 币种:人民币
                                                                                                        占其他应收账款总额
        单位名称              与本公司关系                金额                         年限
                                                                                                            的比例(%)
    中国证券登记结算有限责任   非关联方                           500,000.00    2年                                       71.51
                                                 四川川投能源股份有限公司 2013 年半年度报告
      公司上海分公司
      刘力志                             公司员工                                    68,130.00     1