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潞安环能(601699)公告正文

潞安环能:2013年半年度报告

公告日期 2013-08-29
股票简称:潞安环能 股票代码:601699
山西潞安环保能源开发股份有限公司




        (601699   潞安环能)




       2013 年半年度报告
                      山西潞安环保能源开发股份有限公司 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、未出席董事情况
     未出席董事职务       未出席董事姓名           未出席董事的原因说明    被委托人姓名
董事                  肖亚宁                      因公


三、 公司半年度财务报告未经审计。


四、 公司负责人李晋平、主管会计工作负责人王志清及会计机构负责人(会计主管人员)
王会波声明:保证本半年度报告中财务报告的真实、准确、完整。


五、 是否存在被控股股东及其关联方非经营性占用资金情况?



六、 是否存在违反规定决策程序对外提供担保的情况?





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                              山西潞安环保能源开发股份有限公司 2013 年半年度报告




                                                               目录
第一节   释义 .................................................................................................................................... 3
第二节   公司简介 ............................................................................................................................ 4
第三节   会计数据和财务指标摘要................................................................................................. 5
第四节   董事会报告 ........................................................................................................................ 6
第五节   重要事项 ............................................................................................................................ 9
第六节   股份变动及股东情况....................................................................................................... 11
第七节   董事、监事、高级管理人员情况................................................................................... 13
第八节   财务报告(未经审计)................................................................................................... 14
第九节   备查文件目录 .................................................................................................................. 86




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                    山西潞安环保能源开发股份有限公司 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
公司、本公司                    指     山西潞安环保能源开发股份有限公司
董事会                          指     山西潞安环保能源开发股份有限公司董事会
监事会                          指     山西潞安环保能源开发股份有限公司监事会
母公司、集团、集团公司          指     山西潞安矿业(集团)有限责任公司
中国证监会                      指     中国证券监督管理委员会
上交所网站                      指     www.sse.com.cn
公司网站                        指     www.luanhn.com
报告期                          指     2013 年 1 月 1 日~2013 年 6 月 30 日
元、万元、亿元                  指     人民币元、人民币万元、人民币亿元




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                         山西潞安环保能源开发股份有限公司 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                 山西潞安环保能源开发股份有限公司
公司的中文名称简称             潞安环能
公司的外文名称                 Shanxi Lu'an Environmental Energy Development Co.Ltd
公司的外文名称缩写             lu'an EED
公司的法定代表人               李晋平

二、 联系人和联系方式
                            董事会秘书                                证券事务代表
姓名        毛永红                                          王剑波
联系地址    山西省襄垣县侯堡镇潞安环能董事会秘书处          山西省襄垣县侯堡镇潞安环能证券部
电话        0355-5968816                                    0355-5923838
传真        0355-5925912 5924899                            0355-5925912
电子信箱    mao601699@163.com                               lawjb@163.com

三、 基本情况变更简介
公司注册地址                                    山西省长治市城北东街 65 号
公司注册地址的邮政编码                          046200
公司办公地址                                    山西省长治市襄垣县侯堡镇
公司办公地址的邮政编码                          046204
公司网址                                        http://www.luanhn.com
电子信箱                                        la601699@163.com

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
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                                  潞安环能证券部

五、 公司股票简况
                                          公司股票简况
     股票种类                 股票上市交易所                 股票简称                 股票代码
         A                    上海证券交易所                 潞安环能                   601699

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。




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                        山西潞安环保能源开发股份有限公司 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增
         主要会计数据              本报告期(1-6 月)          上年同期
                                                                                           减(%)
营业收入                                 9,474,030,543.62    10,179,608,328.12                      -6.93
归属于上市公司股东的净利润                 942,801,789.08     1,826,374,925.61                     -48.38
归属于上市公司股东的扣除非经常
                                           949,009,577.55     1,834,823,559.28                     -48.28
性损益的净利润
经营活动产生的现金流量净额               1,096,349,715.61     1,176,504,272.51                     -6.81
                                                                                   本报告期末比上年度末
                                        本报告期末              上年度末
                                                                                         增减(%)
归属于上市公司股东的净资产              17,137,059,225.92    16,020,161,875.81                      6.97
总资产                                  42,913,283,322.48    39,612,803,889.05                      8.33

(二) 主要财务指标
           主要财务指标                本报告期(1-6 月)    上年同期     本报告期比上年同期增减(%)
基本每股收益(元/股)                                0.41          0.79                       -48.10
稀释每股收益(元/股)                                0.41          0.79                       -48.10
扣除非经常性损益后的基本每股收益
                                                      0.41          0.80                          -48.75
(元/股)
加权平均净资产收益率(%)                             5.69         11.30              减少 5.61 个百分点
扣除非经常性损益后的加权平均净资
                                                      5.72         11.35              减少 5.63 个百分点
产收益率(%)

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
除上述各项之外的其他营业外收入和支出                                                       -2,905,480.41
少数股东权益影响额                                                                         -2,767,593.29
所得税影响额                                                                                 -534,714.77
                      合计                                                                 -6,207,788.47




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                         山西潞安环保能源开发股份有限公司 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
     报告期内,世界政治经济形势越加复杂,后危机时代经济复苏中不平衡现象突出,国内经
济下滑明显,煤炭行业产能过剩压力显现于外,公司经营发展面临较大压力。面对年初以来,
日趋紧张的煤炭供需形势,公司董事会紧跟市场、科学应对,坚持一个“安全”核心,市场与
成本两条经营主线,狠抓市场营销和成本控制,不断加强市场开拓能力,大力压缩各项成本费
用,保障公司疲软市场状况下优势生存和抗风险能力,促进公司稳健持续发展。
     生产销售情况:公司生产原煤 1724.74 万吨,同比增加 77.80 万吨,增长 4.72%;商品煤销
量 1438.72 万吨,同比增加 95.25 万吨,增长 7.09%;商品煤平均售价为 603.21 元,同比减少
119.71 元/吨,降低 16.56%;生产焦化产品 43.03 万吨,同比增加 25.24 万吨,增长 141.88%;
销售焦化产品 36.79 万吨,同比增加 20.24 万吨,增长 122.30%。 报告期内,实现营业总收入
947403.05 万元,同比减少 70557.78 万元,为同期的 93.07%;利润总额 110105.96 万元,同比
减少 115293.36 万元,为同期的 48.85%;归属于母公司所有者的净利润 94280.18 万元,同比减
少 88357.31 万元,为同期的 51.62%;每股收益 0.41 元。

(一) 主营业务分析
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                                         9,474,030,543.62         10,179,608,328.12               -6.93
 营业成本                                         6,123,690,030.19          5,774,962,912.65                6.04
 销售费用                                           180,424,493.93            136,370,053.39               32.31
 管理费用                                         1,753,442,242.48          1,749,730,523.50                0.21
 财务费用                                           204,654,827.14            136,614,031.20               49.81
 经营活动产生的现金流量净额                       1,096,349,715.61          1,176,504,272.51               -6.81
 投资活动产生的现金流量净额                      -2,245,938,879.34         -1,882,056,373.93               19.33
 筹资活动产生的现金流量净额                       2,768,891,139.74           -189,137,037.40           -1,563.96
 营业外收入                                           5,867,764.80              3,205,910.14               83.03
 所得税费用                                         331,874,304.40            514,592,007.68              -35.51
    销售费用变动原因说明:报告期内销售商品发生的费用增加
    财务费用变动原因说明:报告期内借款利息增加
    筹资活动产生的现金流量净额变动原因说明:报告期内银行借款增加
    营业外收入:报告期内收到政府奖励和子公司罚款收入增加
    所得税费用:报告期内利润总额减少


(二) 行业、产品或地区经营情况分析

主营业务分行业、分产品情况

                                                                                       单位:元 币种:人民币
                                             主营业务分行业情况
                                                                        营业收入比      营业成本比    毛利率比上
   分行业        营业收入           营业成本             毛利率(%)
                                                                        上年增减(%)     上年增减(%)   年增减(%)
                                                                                                        减少 7.13 个
 工业         9,084,010,288.08    5,753,744,900.03              36.66          -8.77           2.79
                                                                                                             百分点



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                              山西潞安环保能源开发股份有限公司 2013 年半年度报告



                                                主营业务分产品情况
                                                          毛利率   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
                                                          (%)   上年增减(%)                上年增减(%)     年增减(%)
                                                                                                              减少 6.61 个
 煤炭              8,678,478,998.64       5,335,039,689.50        38.53            -10.64             0.12
                                                                                                                   百分点
                                                                                                              增加 6.39 个
 焦化工业             405,531,289.44       418,705,210.53         -3.25            65.42             55.78
                                                                                                                   百分点

(三) 投资状况分析
1、 对外股权投资总体分析
(1) 证券投资情况
                                                                                                       占期末证   报告期
 序                                                          最初投资金      持有数量       期末账面
           证券品种       证券代码         证券简称                                                    券总投资    损益
 号                                                            额(元)        (股)       价值(元)
                                                                                                       比例(%) (元)
 1        股票           600812           华北制药            138,000.00      30,000.00     135,000.00     45.79 -3,000.00
 2        股票           000400           许继电气            163,382.80       6,020.00     163,021.60     54.21   -361.20
                         合计                                 301,382.80          /         298,021.60       100 -3,361.20

(2) 持有金融企业股权情况
                               期初持      期末持
 所持对        最初投资金额                           期末账面价值          报告期损益       报告期所有者 会计核        股份来
                               股比例      股比例
 象名称            (元)                                 (元)              (元)         权益变动(元) 算科目        源
                               (%)       (%)
 潞安财                                                                                                       长期股
            360,202,905.37        33.33      33.33    495,962,194.38       126,003,769.64    126,003,769.64             投资
 务公司                                                                                                       权投资
   合计     360,202,905.37         /          /       495,962,194.38       126,003,769.64    126,003,769.64     /            /

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。

(2) 委托贷款情况
     本报告期公司无委托贷款事项。


3、 募集资金使用情况
     报告期内,公司无募集资金或前期募集资金使用到本期的情况。

4、 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
报告期实施的利润分配方案的执行或调整情况
    公司 2012 年度利润分配实施方案已于 2013 年 5 月 30 日召开的 2012 年度股东大会审议通
过:以 2012 年 12 月 31 日总股本 230,108.40 万股为基数,向全体股东按每 10 股派现金红利 3.36
元(含税),共计分配利润 77,316.42 万元,剩余未分配利润结转以后年度。
    以上分配方案已于 2013 年 7 月实施完毕,详见公司 2013-010 号公告《二○一二年度分配
实施公告》。



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                    山西潞安环保能源开发股份有限公司 2013 年半年度报告




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




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                                  山西潞安环保能源开发股份有限公司 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
          与日常经营相关的关联交易
           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
           公司二○一三年三月二十六日第四届董事会第四次会议和二○一三
                                                                              上交所网站、公司网站 2013-004 号 2013
           年五月三十日 2012 年度股东大会通过了《关于审议公司二○一三年
                                                                              年日常关联交易公告
           度日常关联交易的议案》

          六、 重大合同及其履行情况
          (一) 托管、承包、租赁事项
          √ 不适用

          (二)担保情况
                                                                                             单位: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
       担保方                                 担保发                                                       是否    是否
                                                       担保                           是否   担保   担保
担保   与上市   被担保                        生日期              担保到期   担保类                        存在    为关    关联
                             担保金额                  起始                           已经   是否   逾期
  方   公司的     方                         (协议签                  日       型                          反担    联方    关系
                                                         日                           履行   逾期   金额
         关系                                 署日)                                                          保    担保
                                                                                      完毕
本公 公 司 本 天 脊 潞                                        2015 年 8 连带责                                             联营
                             155,000,000.00                                           否     否            是      是
司    部        安公司                                        月 27 日    任担保                                           公司
本公 公 司 本 天 脊 潞                                        2013 年 9 连带责                                             联营
                               16,893,112.46                                          否     否            是      是
司    部        安公司                                        月 10 日    任担保                                           公司
报告期末担保余额合计(A)(不包括对子公司的担保)                                                                 171,893,112.46
                                          公司担保总额情况(包括对子公司的担保)
担保总额(A+B)                                                                                                   171,893,112.46
担保总额占公司净资产的比例(%)                                                                                               1.00

          (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。


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                    山西潞安环保能源开发股份有限公司 2013 年半年度报告




七、 承诺事项履行情况
√不适用

八、聘任、解聘会计师事务所情况
    公司 2012 年年度股东大会审议通过了《关于聘请二○一三年度审计机构的议案》,聘请信
永中和会计师事务所(特殊普通合伙)为公司 2013 年度审计机构。公司原审计机构立信会计师事
务所(特殊普通合伙)聘期届满且为公司服务年限较长,为确保审计工作的独立性和客观性,
公司不再聘请立信会计师事务所为公司 2013 年度审计机构。

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
    本报告期公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收
购人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。

十、 公司治理情况
    报告期内,公司严格按照《公司法》、《证券法》及公司章程的相关规定,完善公司治理各
项制度体系,加强规范化实施运作,有效保障了公司的规范可持续运营。公司治理实际与证监
会等相关监管部门要求不存在实质性差异,未有受到上级监管部门要求整改或其他措施的情况。




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                            山西潞安环保能源开发股份有限公司 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
       报告期内,公司股份总数及股本结构未发生变化。

  (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                                                            116,787
                                              前十名股东持股情况
                                                      持股                              持有有限      质押或冻
                                                                              报告期内
          股东名称                    股东性质        比例       持股总数               售条件股      结的股份
                                                                                增减
                                                       (%)                                份数量        数量
山西潞安矿业(集团)有限责任        国有法人             62.67 1,441,993,947            0          0 无
全国社会保障基金理事会转持一
                                  国家                  1.33      30,512,015          0          0 无

山西潞安工程有限公司              境内非国有法人        1.02      23,400,000          0          0 无
日照港集团有限公司                国有法人              0.93      21,480,000          0          0 无
交通银行-易方达 50 指数证券投
                                  其他                  0.60      13,816,918 -6,833,934          0 无
资基金
天脊煤化工集团股份有限公司        境内非国有法人        0.60      13,730,000          0          0 无
上海宝钢国际经济贸易有限公司      国有法人              0.51      11,810,296          0          0 无
中国工商银行-上证 50 交易型开
                                  其他                  0.41       9,378,827  1,867,568          0 无
放式指数证券投资基金
中国人民财产保险股份有限公司
-传统-普通保险产品-008C- 其他                       0.37       8,465,324  3,484,016          0 无
CT001 沪
中国人民人寿保险股份有限公司
                                  其他                  0.35       8,000,631  4,649,750          0 无
-分红-个险分红
                                        前十名无限售条件股东持股情况
                                                    持有无限售条
                   股东名称                                                       股份种类及数量
                                                    件股份的数量
山西潞安矿业(集团)有限责任公司                        1,441,993,947 人民币普通股                  1,441,993,947
全国社会保障基金理事会转持一户                           30,512,015 人民币普通股                     30,512,015
山西潞安工程有限公司                                     23,400,000 人民币普通股                     23,400,000
日照港集团有限公司                                       21,480,000 人民币普通股                     21,480,000
交通银行-易方达 50 指数证券投资基金                     13,816,918 人民币普通股                     13,816,918
天脊煤化工集团股份有限公司                               13,730,000 人民币普通股                     13,730,000
上海宝钢国际经济贸易有限公司                             11,810,296 人民币普通股                     11,810,296
中国工商银行-上证 50 交易型开放式指数证券投
                                                          9,378,827 人民币普通股                      9,378,827
资基金


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                         山西潞安环保能源开发股份有限公司 2013 年半年度报告



中国人民财产保险股份有限公司-传统-普通保险
                                                    8,465,324 人民币普通股                  8,465,324
产品-008C-CT001 沪
中国人民人寿保险股份有限公司-分红-个险分红        8,000,631 人民币普通股                  8,000,631
                      除山西潞安工程公司、天脊煤化工集团股份有限公司是山西潞安矿业(集团)有限责任公
上述股东关联关系或
                      司的全资和控股子公司外,其他流通股股东未知是否存在关联关系,也未知是否属于《上
  一致行动的说明
                      市公司收购管理办法》规定的一致行动人。



  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。




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                     山西潞安环保能源开发股份有限公司 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
        刘国忠                   副总经理                  选举             选任
        贾双春                   副总经理                  选举             选任




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                          山西潞安环保能源开发股份有限公司 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:山西潞安环保能源开发股份有限公司
                                                                                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                                                 8,257,443,832.78        6,672,498,140.79
    结算备付金
    拆出资金
    交易性金融资产                                                 298,021.60             290,650.00
    应收票据                                                 6,223,343,792.00        7,328,073,492.15
    应收账款                                                 1,797,058,306.98         431,541,810.60
    预付款项                                                   684,025,424.01          92,782,961.33
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                                 353,563,973.88         136,979,832.41
    买入返售金融资产
    存货                                                       896,780,031.94         749,015,904.36
    一年内到期的非流动资产
    其他流动资产                                               139,356,813.19         110,340,303.35
      流动资产合计                                          18,351,870,196.38       15,521,523,094.99
非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                                               716,587,754.22         674,590,697.80
    投资性房地产
    固定资产                                                 6,916,393,260.75        7,344,307,256.65
    在建工程                                                 6,939,666,554.46        5,949,382,691.73
    工程物资                                                    16,352,357.93            7,487,080.68
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                                 9,235,077,109.56        9,209,042,909.78
    开发支出


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                         山西潞安环保能源开发股份有限公司 2013 年半年度报告



    商誉                                                      133,255,036.89      133,255,036.89
    长期待摊费用                                               20,342,565.31       20,428,357.75
    递延所得税资产                                            427,294,433.94      413,435,493.20
    其他非流动资产                                            156,444,053.04      339,351,269.58
      非流动资产合计                                       24,561,413,126.10    24,091,280,794.06
        资产总计                                           42,913,283,322.48    39,612,803,889.05
流动负债:
    短期借款                                                1,946,000,000.00     1,090,000,000.00
    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                                                 2,546,239,811.79    2,213,400,000.00
    应付账款                                                6,125,578,464.68     7,327,706,805.85
    预收款项                                                 1,311,497,858.16    1,421,328,775.65
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                              947,536,373.04     1,007,911,453.29
    应交税费                                                  493,321,249.68      746,856,966.48
    应付利息                                                   23,957,295.28       23,957,295.28
    应付股利                                                  774,740,737.35         1,576,513.33
    其他应付款                                               1,109,311,013.54    1,089,420,990.03
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债                                    997,673,726.84     1,318,248,007.84
    其他流动负债
      流动负债合计                                         16,275,856,530.36    16,240,406,807.75
非流动负债:
    长期借款                                                6,790,212,383.28     4,560,886,755.66
    应付债券
    长期应付款                                              2,268,194,508.37     2,192,096,824.10
    专项应付款
    预计负债
    递延所得税负债                                              2,100,503.86         2,100,503.86
    其他非流动负债                                             57,652,055.25       47,716,095.65
      非流动负债合计                                         9,118,159,450.76    6,802,800,179.27
        负债合计                                           25,394,015,981.12    23,043,206,987.02
所有者权益(或股东权益):
    实收资本(或股本)                                      2,301,084,000.00     2,301,084,000.00
    资本公积                                                  607,890,535.91      607,890,535.91
    减:库存股
    专项储备                                                4,283,764,100.14     3,336,504,315.09


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                         山西潞安环保能源开发股份有限公司 2013 年半年度报告



    盈余公积                                                1,931,491,762.77     1,931,491,762.77
    一般风险准备
    未分配利润                                              8,012,828,827.10     7,843,191,262.04
    外币报表折算差额
    归属于母公司所有者权益合计                             17,137,059,225.92    16,020,161,875.81
    少数股东权益                                              382,208,115.44      549,435,026.22
        所有者权益合计                                     17,519,267,341.36    16,569,596,902.03
      负债和所有者权益总计                                 42,913,283,322.48    39,612,803,889.05




法定代表人:李晋平            主管会计工作负责人:王志清              会计机构负责人:王会波




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                        山西潞安环保能源开发股份有限公司 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:山西潞安环保能源开发股份有限公司
                                                                             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                                                   7,654,760,843.30    5,315,589,224.85
    交易性金融资产
    应收票据                                                   5,824,530,400.00    7,076,894,187.12
    应收账款                                                   1,262,479,178.34      375,017,853.90
    预付款项                                                    502,499,948.53        64,453,016.02
    应收利息                                                                           8,984,430.27
    应收股利                                                                          24,579,199.49
    其他应收款                                                  378,644,940.61       138,284,531.59
    存货                                                        305,155,788.37       138,409,985.19
    一年内到期的非流动资产
    其他流动资产                                               2,491,863,873.96    2,137,273,891.86
      流动资产合计                                            18,419,934,973.11   15,279,486,320.29
非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款                                                   83,881,239.18        93,415,526.40
    长期股权投资                                               5,832,906,450.68    5,743,133,226.78
    投资性房地产
    固定资产                                                   1,414,320,238.48    1,517,424,320.24
    在建工程                                                   1,730,096,623.74    1,427,007,501.96
    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                                                    270,246,147.21       277,074,764.67
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                              256,021,865.83       242,989,785.53
    其他非流动资产                                             2,636,715,204.24    2,785,089,085.46
      非流动资产合计                                          12,224,187,769.36   12,086,134,211.04
        资产总计                                              30,644,122,742.47   27,365,620,531.33
流动负债:
    短期借款                                                    580,000,000.00       100,000,000.00
    交易性金融负债
    应付票据                                                   2,479,899,811.79    2,162,400,000.00
    应付账款                                                   3,858,980,373.74    4,241,369,885.26
    预收款项                                                   1,068,298,307.72    1,262,169,585.88



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                       山西潞安环保能源开发股份有限公司 2013 年半年度报告



    应付职工薪酬                                               767,043,240.67      741,079,303.17
    应交税费                                                   250,173,813.75      330,644,434.57
    应付利息
    应付股利                                                   773,164,224.02
    其他应付款                                                 769,187,829.79      954,520,563.09
    一年内到期的非流动负债                                     471,789,782.84      469,789,902.84
    其他流动负债
      流动负债合计                                           11,018,537,384.32   10,261,973,674.81
非流动负债:
    长期借款                                                  2,859,490,883.28    1,986,661,855.66
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                                                2,058,557.74        2,058,557.74
    其他非流动负债                                              41,782,055.25       41,846,095.65
      非流动负债合计                                          2,903,331,496.27    2,030,566,509.05
        负债合计                                             13,921,868,880.59   12,292,540,183.86
所有者权益(或股东权益):
    实收资本(或股本)                                        2,301,084,000.00    2,301,084,000.00
    资本公积                                                   609,970,957.03      609,970,957.03
    减:库存股
    专项储备                                                  2,911,414,675.00    2,259,286,916.11
    盈余公积                                                  1,931,491,762.77    1,931,491,762.77
    一般风险准备
    未分配利润                                                8,968,292,467.08    7,971,246,711.56
所有者权益(或股东权益)合计                                 16,722,253,861.88   15,073,080,347.47
      负债和所有者权益(或股东权益)总计                     30,644,122,742.47   27,365,620,531.33




法定代表人:李晋平            主管会计工作负责人:王志清               会计机构负责人:王会波




                                              18
                         山西潞安环保能源开发股份有限公司 2013 年半年度报告



                                            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                                                  9,474,030,543.62     10,179,608,328.12
    其中:营业收入                                              9,474,030,543.62     10,179,608,328.12
          利息收入
          已赚保费
          手续费及佣金收入
二、营业总成本                                                  8,401,542,667.70      7,950,793,499.70
    其中:营业成本                                              6,123,690,030.19      5,774,962,912.65
          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                                          125,887,282.73       146,223,700.75
          销售费用                                                180,424,493.93       136,370,053.39
          管理费用                                              1,753,442,242.48      1,749,730,523.50
          财务费用                                                204,654,827.14       136,614,031.20
          资产减值损失                                             13,443,791.23          6,892,278.21
    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)                               41,936,413.37        41,189,092.52
        其中:对联营企业和合营企业的投资收益                       41,936,413.37         41,117,655.95
      汇兑收益(损失以“-”号填列)
三、营业利润(亏损以“-”号填列)                              1,114,424,289.29      2,270,003,920.94
    加:营业外收入                                                  5,867,764.80          3,205,910.14
    减:营业外支出                                                 19,232,422.01        19,216,587.33
      其中:非流动资产处置损失
四、利润总额(亏损总额以“-”号填列)                          1,101,059,632.08      2,253,993,243.75
    减:所得税费用                                                331,874,304.40       514,592,007.68
五、净利润(净亏损以“-”号填列)                                769,185,327.68      1,739,401,236.07
    归属于母公司所有者的净利润                                    942,801,789.08      1,826,374,925.61
    少数股东损益                                                 -173,616,461.40        -86,973,689.54
六、每股收益:
    (一)基本每股收益                                                        0.41                0.79
    (二)稀释每股收益                                                        0.41                0.79
七、其他综合收益
八、综合收益总额                                                  769,185,327.68      1,739,401,236.07
    归属于母公司所有者的综合收益总额                              942,801,789.08      1,826,374,925.61
    归属于少数股东的综合收益总额                                 -173,616,461.40        -86,973,689.54


法定代表人:李晋平             主管会计工作负责人:王志清                会计机构负责人:王会波


                                                19
                         山西潞安环保能源开发股份有限公司 2013 年半年度报告



                                           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                                                     7,487,535,076.91    8,602,944,692.85
    减:营业成本                                                 5,232,002,335.25    5,472,653,178.79
        营业税金及附加                                              97,594,356.58     110,459,671.95
        销售费用                                                   114,974,463.86     126,117,015.45
        管理费用                                                 1,072,074,401.72    1,010,553,691.32
        财务费用                                                   -87,362,434.38      -55,927,699.21
        资产减值损失                                                51,151,477.65      36,181,670.62
    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)                             919,811,916.94      41,233,124.45
          其中:对联营企业和合营企业的投资收益                      41,936,413.37      41,117,655.95
二、营业利润(亏损以“-”号填列)                               1,926,912,393.17    1,944,140,288.38
    加:营业外收入                                                   2,448,899.88          41,178.00
    减:营业外支出                                                   1,669,821.92        1,339,202.08
        其中:非流动资产处置损失
三、利润总额(亏损总额以“-”号填列)                           1,927,691,471.13    1,942,842,264.30
    减:所得税费用                                                 157,481,491.59     291,426,339.65
四、净利润(净亏损以“-”号填列)                               1,770,209,979.54    1,651,415,924.65
五、每股收益:
    (一)基本每股收益                                                        0.77               0.72
    (二)稀释每股收益                                                        0.77               0.72
六、其他综合收益
七、综合收益总额                                                 1,770,209,979.54    1,651,415,924.65




法定代表人:李晋平               主管会计工作负责人:王志清              会计机构负责人:王会波




                                                20
                          山西潞安环保能源开发股份有限公司 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                                10,731,829,236.70   11,409,942,552.25
     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
     收到其他与经营活动有关的现金                                   83,041,196.22     134,819,472.80
       经营活动现金流入小计                                     10,814,870,432.92   11,544,762,025.05
     购买商品、接受劳务支付的现金                                3,796,806,728.76    3,809,503,004.72
     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                              2,403,769,866.35    2,397,664,096.53
     支付的各项税费                                              2,522,245,920.21    3,302,291,943.38
     支付其他与经营活动有关的现金                                  995,698,201.99     858,798,707.91
       经营活动现金流出小计                                      9,718,520,717.31   10,368,257,752.54
         经营活动产生的现金流量净额                              1,096,349,715.61    1,176,504,272.51
二、投资活动产生的现金流量:
    收回投资收到的现金                                               2,612,385.02      19,316,842.80
     取得投资收益收到的现金                                                            40,139,796.84
     处置固定资产、无形资产和其他长期资产收回的现
金净额
     处置子公司及其他营业单位收到的现金净额
     收到其他与投资活动有关的现金                                                      15,000,000.00
       投资活动现金流入小计                                          2,612,385.02      74,456,639.64
     购建固定资产、无形资产和其他长期资产支付的现
                                                                 2,248,551,264.36    1,794,175,458.77

     投资支付的现金                                                                    63,328,006.80
     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                                                      99,009,548.00



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                         山西潞安环保能源开发股份有限公司 2013 年半年度报告



      投资活动现金流出小计                                      2,248,551,264.36    1,956,513,013.57
        投资活动产生的现金流量净额                              -2,245,938,879.34   -1,882,056,373.93
三、筹资活动产生的现金流量:
    吸收投资收到的现金                                                                 14,656,300.00
    其中:子公司吸收少数股东投资收到的现金                                             14,656,300.00
    取得借款收到的现金                                          4,090,331,489.68    2,110,037,000.00
    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                                      4,090,331,489.68    2,124,693,300.00
    偿还债务支付的现金                                          1,036,694,906.37    1,035,111,847.99
    分配股利、利润或偿付利息支付的现金                            284,745,443.57    1,278,718,489.41
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金
      筹资活动现金流出小计                                      1,321,440,349.94    2,313,830,337.40
        筹资活动产生的现金流量净额                              2,768,891,139.74     -189,137,037.40
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                                    1,619,301,976.01     -894,689,138.82
    加:期初现金及现金等价物余额                                5,952,306,214.53    7,226,355,732.07
六、期末现金及现金等价物余额                                    7,571,608,190.54    6,331,666,593.25




法定代表人:李晋平              主管会计工作负责人:王志清               会计机构负责人:王会波




                                                22
                         山西潞安环保能源开发股份有限公司 2013 年半年度报告



                                         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                                  8,800,376,543.17    10,029,916,739.40
    收到的税费返还
    收到其他与经营活动有关的现金                                    229,975,821.49      172,884,171.60
      经营活动现金流入小计                                        9,030,352,364.66    10,202,800,911.00
    购买商品、接受劳务支付的现金                                  4,232,418,671.66     4,106,811,438.76
    支付给职工以及为职工支付的现金                                1,763,283,814.90     1,811,859,376.35
    支付的各项税费                                                1,586,089,845.34     2,075,353,622.95
    支付其他与经营活动有关的现金                                    223,953,182.50      443,127,032.20
      经营活动现金流出小计                                        7,805,745,514.40     8,437,151,470.26
        经营活动产生的现金流量净额                                1,224,606,850.26     1,765,649,440.74
二、投资活动产生的现金流量:
    收回投资收到的现金                                                                   18,600,000.00
    取得投资收益收到的现金                                          877,814,860.52        40,111,468.50
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金                                    490,556,020.00      248,888,000.00
      投资活动现金流入小计                                        1,368,370,880.52      307,599,468.50
    购建固定资产、无形资产和其他长期资产支付的现金                  472,865,382.27      571,480,704.33
    投资支付的现金                                                                       26,000,000.00
    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                                    966,226,020.00     2,108,472,000.00
      投资活动现金流出小计                                        1,439,091,402.27     2,705,952,704.33
        投资活动产生的现金流量净额                                  -70,720,521.75    -2,398,353,235.83
三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                                            1,880,000,000.00     1,200,000,000.00
    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                                        1,880,000,000.00     1,200,000,000.00
    偿还债务支付的现金                                              525,171,092.38      183,611,847.99
    分配股利、利润或偿付利息支付的现金                              135,187,333.66     1,227,278,898.79
    支付其他与筹资活动有关的现金
      筹资活动现金流出小计                                          660,358,426.04     1,410,890,746.78
        筹资活动产生的现金流量净额                                1,219,641,573.96      -210,890,746.78
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                                      2,373,527,902.47      -843,594,541.87
    加:期初现金及现金等价物余额                                  4,595,397,298.59     6,433,292,994.14
六、期末现金及现金等价物余额                                      6,968,925,201.06     5,589,698,452.27

  法定代表人:李晋平           主管会计工作负责人:王志清          会计机构负责人:王会波


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                                                           山西潞安环保能源开发股份有限公司 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                                                                                            一般
                     实收资本(或股                      减:库                                                                           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         风险     未分配利润       其他
                           本)                          存股
                                                                                                         准备
一、上年年末余额     2,301,084,000.00   607,890,535.91            3,336,504,315.09   1,931,491,762.77           7,843,191,262.04          549,435,026.22    16,569,596,902.03
      加:会计政策
变更
           前期差
错更正
           其他
二、本年年初余额 2,301,084,000.00       607,890,535.91            3,336,504,315.09   1,931,491,762.77           7,843,191,262.04          549,435,026.22    16,569,596,902.03
三、本期增减变动
金额(减少以“-”                                                 947,259,785.05                                169,637,565.06           -167,226,910.78     949,670,439.33
号填列)
(一)净利润                                                                                                     942,801,789.08           -173,616,461.40     769,185,327.68
(二)其他综合收

上述(一)和(二)
                                                                                                                 942,801,789.08           -173,616,461.40     769,185,327.68
小计
(三)所有者投入
                                                                                                                                           -47,776,167.48      -47,776,167.48
和减少资本
1.所有者投入资本                                                                                                                          -47,776,167.48      -47,776,167.48
2.股份支付计入所
有者权益的金额
3.其他
(四)利润分配                                                                                                  -773,164,224.02              -514,638.51      -773,678,862.53
1.提取盈余公积
2.提取一般风险准

3.对所有者(或股                                                                                               -773,164,224.02              -514,638.51      -773,678,862.53




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                                                            山西潞安环保能源开发股份有限公司 2013 年半年度报告




东)的分配
4.其他
(五)所有者权益
内部结转
1.资本公积转增资
本(或股本)
2.盈余公积转增资
本(或股本)
3.盈余公积弥补亏

4.其他
(六)专项储备                                                       947,259,785.05                                                      54,680,356.61     1,001,940,141.66
1.本期提取                                                        1,134,296,023.66                                                      54,680,356.61     1,188,976,380.27
2.本期使用                                                          187,036,238.61                                                                          187,036,238.61
(七)其他
四、本期期末余额      2,301,084,000.00    607,890,535.91           4,283,764,100.14    1,931,491,762.77      8,012,828,827.10           382,208,115.44    17,519,267,341.36

                                                                                                                                            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                                                 减:                                      一般
                       实收资本(或股                                                                                                    少数股东权益      所有者权益合计
                                              资本公积      库存        专项储备        盈余公积      风险      未分配利润       其他
                             本)
                                                              股                                      准备
一、上年年末余额       2,301,084,000.00    602,223,110.14           3,622,365,801.17 1,637,016,066.61         6,721,693,855.44          833,704,670.39    15,718,087,503.75
          加:会计
政策变更
           前期差错
更正
           其他
二、本年年初余额       2,301,084,000.00    602,223,110.14           3,622,365,801.17    1,637,016,066.61      6,721,693,855.44          833,704,670.39    15,718,087,503.75
三、本期增减变动金
额(减少以“-”号                                                    736,737,661.92                            675,832,925.61           21,954,949.51     1,434,525,537.04
填列)
(一)净利润                                                                                                  1,826,374,925.61           -86,973,689.54    1,739,401,236.07




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                                                          山西潞安环保能源开发股份有限公司 2013 年半年度报告




(二)其他综合收益
上述(一)和(二)
                                                                                                         1,826,374,925.61          -86,973,689.54    1,739,401,236.07
小计
(三)所有者投入和
                                                                                                                                    66,600,000.00      66,600,000.00
减少资本
1.所有者投入资本                                                                                                                   66,600,000.00      66,600,000.00
2.股份支付计入所有
者权益的金额
3.其他
(四)利润分配                                                                                           -1,150,542,000.00            -900,000.00   -1,151,442,000.00
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)
                                                                                                         -1,150,542,000.00            -900,000.00   -1,151,442,000.00
的分配
4.其他
(五)所有者权益内
部结转
1.资本公积转增资本
(或股本)
2.盈余公积转增资本
(或股本)
3.盈余公积弥补亏损
4.其他
(六)专项储备                                                    736,737,661.92                                                    43,228,639.05      779,966,300.97
1.本期提取                                                     1,152,308,745.30                                                    47,513,870.05    1,199,822,615.35
2.本期使用                                                       415,571,083.38                                                     4,285,231.00      419,856,314.38
(七)其他
四、本期期末余额      2,301,084,000.00   602,223,110.14         4,359,103,463.09   1,637,016,066.61      7,397,526,781.05          855,659,619.90   17,152,613,040.79




     法定代表人:李晋平                                       主管会计工作负责人:王志清                                     会计机构负责人:王会波




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                                                 山西潞安环保能源开发股份有限公司 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
                                                                                                                       一般
                项目                实收资本(或股                      减:库
                                                         资本公积                   专项储备           盈余公积        风险     未分配利润       所有者权益合计
                                        本)                            存股
                                                                                                                       准备
一、上年年末余额                    2,301,084,000.00   609,970,957.03            2,259,286,916.11   1,931,491,762.77          7,971,246,711.56   15,073,080,347.47
      加:会计政策变更
         前期差错更正
         其他
二、本年年初余额                   2,301,084,000.00    609,970,957.03            2,259,286,916.11   1,931,491,762.77          7,971,246,711.56   15,073,080,347.47
三、本期增减变动金额(减少以“-”
                                                                                  652,127,758.89                               997,045,755.52     1,649,173,514.41
号填列)
(一)净利润                                                                                                                  1,770,209,979.54    1,770,209,979.54
(二)其他综合收益
上述(一)和(二)小计                                                                                                        1,770,209,979.54    1,770,209,979.54
(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                                                                                                                -773,164,224.02      -773,164,224.02
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)的分配                                                                                                   -773,164,224.02      -773,164,224.02
4.其他
(五)所有者权益内部结转
1.资本公积转增资本(或股本)
2.盈余公积转增资本(或股本)
3.盈余公积弥补亏损
4.其他
(六)专项储备                                                                    652,127,758.89                                                   652,127,758.89
1.本期提取                                                                       839,163,997.50                                                   839,163,997.50
2.本期使用                                                                       187,036,238.61                                                   187,036,238.61




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                                                 山西潞安环保能源开发股份有限公司 2013 年半年度报告




(七)其他
四、本期期末余额                    2,301,084,000.00   609,970,957.03             2,911,414,675.00   1,931,491,762.77          8,968,292,467.08    16,722,253,861.88



                                                                                                                                        单位:元 币种:人民币
                                                                                              上年同期金额
                                                                                                                        一般
                项目                实收资本(或股                      减:库
                                                         资本公积                    专项储备           盈余公积        风险     未分配利润        所有者权益合计
                                          本)                          存股
                                                                                                                        准备
一、上年年末余额                    2,301,084,000.00   613,878,714.86             2,624,035,987.91   1,637,016,066.61          6,471,507,446.08    13,647,522,215.46
      加:会计政策变更
         前期差错更正
         其他
二、本年年初余额                   2,301,084,000.00    613,878,714.86             2,624,035,987.91   1,637,016,066.61          6,471,507,446.08    13,647,522,215.46
三、本期增减变动金额(减少以“-”
                                                                                   595,364,427.97                                500,873,924.65     1,096,238,352.62
号填列)
(一)净利润                                                                                                                   1,651,415,924.65     1,651,415,924.65
(二)其他综合收益
上述(一)和(二)小计                                                                                                         1,651,415,924.65     1,651,415,924.65
(三)所有者投入和减少资本
1.所有者投入资本
2.股份支付计入所有者权益的金额
3.其他
(四)利润分配                                                                                                                 -1,150,542,000.00   -1,150,542,000.00
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)的分配                                                                                                    -1,150,542,000.00   -1,150,542,000.00
4.其他
(五)所有者权益内部结转
1.资本公积转增资本(或股本)
2.盈余公积转增资本(或股本)
3.盈余公积弥补亏损
4.其他
(六)专项储备                                                                     595,364,427.97                                                    595,364,427.97




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                                  山西潞安环保能源开发股份有限公司 2013 年半年度报告




1.本期提取                                                    843,197,733.00                                              843,197,733.00
2.本期使用                                                    247,833,305.03                                              247,833,305.03
(七)其他
四、本期期末余额     2,301,084,000.00   613,878,714.86        3,219,400,415.88   1,637,016,066.61     6,972,381,370.73   14,743,760,568.08




法定代表人:李晋平                      主管会计工作负责人:王志清                                  会计机构负责人:王会波




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                         山西潞安环保能源开发股份有限公司 2013 年半年度报告



二、 公司基本情况
      山西潞安环保能源开发股份有限公司(以下简称"公司"或"本公司")是由山西潞安矿业(集
团)有限责任公司(以下简称"集团公司")作为主发起人,将其所属王庄煤矿、漳村煤矿、常
村煤矿、五阳煤矿、石圪节矿洗煤厂以及与之相关的经营性资产经北京中企华资产评估有限公
司出具评报字[2001]第 014 号评估报告,并经山西省财政厅晋财企[2001]106 号文件确认的经营
性净资产 646,458,900.00 元作为出资,根据山西省财政厅晋财企[2001]108 号文"关于山西潞安环
保 能 源 开 发股 份 有 限 公司 国 有 股 权管 理 有 关 问题 的 批 复 "投 入 的 净 资产 折 为 国 有法 人 股
420,190,000 股,占本公司股本总额的 91.51%;郑州铁路局、上海宝钢国际经济贸易有限公司、
日照港(集团)有限公司、天脊煤化工集团有限公司和山西潞安工程有限公司五家发起人以现
金方式投入,共同发起设立的股份有限公司。以上发起人出资业经山西天元会计师事务所(2001)
天元股验字第 003 号验资确认。本公司于 2001 年 7 月 19 日经山西省政府晋政函[2001]202 号文
批准在山西省工商行政管理局登记注册,并领取了注册号为 140000100094202 的企业法人营业
执照,注册资本为 45,919 万元。2006 年 9 月本公司根据 2005 年度股东大会决议、修改后的章
程的规定及中国证券监督管理委员会证监发行字[2006]66 号文《关于核准山西潞安环保能源开
发股份有限公司首次公开发行股票的通知》的批复,以每股人民币 11.00 元的价格向境内投资
者发行了面值为人民币 1.00 元的 A 股股票 18,000 万股,并于 2006 年 9 月 22 日挂牌上市。
      根据本公司 2007 年度股东大会通过的 2007 年度利润分配方案及资本公积转增股本方案,
本公司以 2007 年末总股本 63,919 万股为基数,向全体股东按每 10 股送 3 股派现金红利 7.2 元
(含税),共计分配利润 651,973,800.00 元;向全体股东按每 10 股转增 5 股,共计转增资本
319,595,000.00 元。上述方案已于 2008 年 6 月实施,转增后本公司股本增加为 115,054.20 万股。
根据本公司 2010 年度股东大会通过的 2010 年度利润分配方案及资本公积转增股本方案,本公
司以 2010 年末总股本 115,054.20 万股为基数,向全体股东按每 10 股送 6 股派现金红利 10 元(含
税),共计分配利润 1,840,867,200.00 元;同时用资本公积金转增股本,每 10 股转增 4 股,共转
增 46,021.68 万股。上述方案已于 2011 年 6 月实施,转增后本公司股本增加为 230,108.40 万股。
      截止 2011 年 12 月 31 日,本公司注册资本:人民币 230,108.40 万元。

    本公司主营:原煤开采(只限分支机构)、煤炭洗选、煤焦冶炼、洁净煤技术的开发与利用、
煤层气开发、煤矸石砖的制造、煤炭的综合利用;住宿、餐饮、会务、旅游服务(只限分支机
构)。

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:
    本公司以持续经营为基础,根据实际发生的交易和事项,按照财政部于 2006 年 2 月 15 日
颁布的《企业会计准则--基本准则》和 38 项具体会计准则、其后颁布的企业会计准则应用指南、
企业会计准则解释及其他相关规定(以下合称"企业会计准则")、以及中国证券监督管理委员会
《公开发行证券的公司信息披露编报规则第 15 号--财务报告的一般规定》(2010 年修订)的披露
规定编制财务报表。

(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、完整地反映了报告期公司的财
务状况、经营成果、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:



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                    山西潞安环保能源开发股份有限公司 2013 年半年度报告



    本公司的记账本位币为人民币。

(五) 同一控制下和非同一控制下企业合并的会计处理方法
    同一控制下企业合并
    本公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。被合并
各方采用的会计政策与本公司不一致的,本公司在合并日按照本公司会计政策进行调整,在此
基础上按照调整后的账面价值确认。
    在合并中取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差
额,调整资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。
    本公司为进行企业合并而发生的各项直接相关费用,包括为进行企业合并而支付的审计费
用、评估费用、法律服务费等,于发生时计入当期损益。
    企业合并中发行权益性证券发生的手续费、佣金等,抵减权益性证券溢价收入,溢价收入
不足冲减的,冲减留存收益。

    非同一控制下的企业合并
    本公司在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值计量。
公允价值与其账面价值的差额,计入当期损益。
    本公司在购买日对合并成本进行分配,确认所取得的被购买方各项可辨认资产、负债及或
有负债的公允价值。
    本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为
商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,经复核后,计
入当期损益。
    企业合并中取得的被购买方除无形资产外的其他各项资产(不仅限于被购买方原已确认的
资产),其所带来的经济利益很可能流入本公司且公允价值能够可靠计量的,单独确认并按公允
价值计量;公允价值能够可靠计量的无形资产,单独确认为无形资产并按公允价值计量;取得
的被购买方除或有负债以外的其他各项负债,履行有关义务很可能导致经济利益流出本公司且
公允价值能够可靠计量的,单独确认并按照公允价值计量;取得的被购买方或有负债,其公允
价值能可靠计量的,单独确认为负债并按照公允价值计量。
    本公司在企业合并中取得的被购买方的可抵扣暂时性差异,在购买日不符合递延所得税资
产确认条件的,不予以确认。购买日后 12 个月内,如取得新的或进一步的信息表明购买日的相
关情况已经存在,预期被购买方在购买日可抵扣暂时性差异带来的经济利益能够实现的,确认
相关的递延所得税资产,同时减少商誉,商誉不足冲减的,差额部分确认为当期损益;除上述
情况以外,确认与企业合并相关的递延所得税资产,计入当期损益。
    非同一控制下企业合并,购买方为企业合并发生的审计、法律服务、评估咨询等中介费用
以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券
或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。

(六) 合并财务报表的编制方法:
    本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。
    所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一致,如
子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务报表时,按本公司的会
计政策、会计期间进行必要的调整。对于非同一控制下企业合并取得的子公司,以购买日可辨
认净资产公允价值为基础对其财务报表进行调整。合并财务报表以本公司及子公司的财务报表
为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由本公司编制。
    合并财务报表时抵销本公司与各子公司、各子公司相互之间发生的内部交易对合并资产负
债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。
    子公司少数股东应占的权益和损益分别在合并资产负债表中所有者权益项目下和合并利润


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                    山西潞安环保能源开发股份有限公司 2013 年半年度报告



表中净利润项目下单独列示。子公司少数股东分担的当期亏损超过了少数股东在该子公司期初
所有者权益中所享有份额而形成的余额,冲减少数股东权益。
    在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的期初数;
将子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当期期
初至报告期末的现金流量纳入合并现金流量表,同时对比较报表的相关项目进行调整,视同合
并后的报告主体在以前期间一直存在。
    在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表期初数;
将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日至报告
期末的现金流量纳入合并现金流量表。通过多次交易分步实现非同一控制下企业合并时,对于
购买日之前持有的被购买方的股权,本公司按照该股权在购买日的公允价值进行重新计量,公
允价值与其账面价值的差额计入当期投资收益。购买日之前持有的被购买方的股权涉及其他综
合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。
    在报告期内,本公司处置子公司,则该子公司期初至处置日的收入、费用、利润纳入合并
利润表;该子公司期初至处置日的现金流量纳入合并现金流量表。因处置部分股权投资或其他
原因丧失了对原有子公司控制权时,对于处置后的剩余股权投资,本公司按照其在丧失控制权
日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比
例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权
当期的投资收益。与原有子公司股权投资相关的其他综合收益,在丧失控制权时转为当期投资
收益。
    本公司因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有子公司的可
辨认净资产份额之间的差额,以及在不丧失控制权的情况下因部分处置对子公司的股权投资而
取得的处置价款与处置长期股权投资相对应享有子公司净资产份额的差额,均调整合并资产负
债表中的资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。

(七) 现金及现金等价物的确定标准:
    在编制现金流量表时,将本公司库存现金以及可以随时用于支付的存款确认为现金。将同
时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、价值变动风险很
小四个条件的投资,确定为现金等价物。

(八) 外币业务和外币报表折算:
    外币业务
    外币业务采用交易发生日的即期汇率作为折算汇率将外币金额折合成人民币记账。
    外币货币性项目余额按资产负债表日即期汇率折算,由此产生的汇兑差额,除属于与购建
符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理
外,均计入当期损益。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,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的
即期汇率折算,由此产生的汇兑差额计入当期损益或资本公积。

    外币财务报表的折算
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除"
未分配利润"项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用
交易发生日的即期汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表所有
者权益项目下单独列示。
    处置境外经营时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币财
务报表折算差额,自所有者权益项目转入处置当期损益;部分处置境外经营的,按处置的比例
计算处置部分的外币财务报表折算差额,转入处置当期损益。



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(九) 金融工具:
    金融工具包括金融资产、金融负债和权益工具。
    1、 金融工具的分类
    管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其
变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债和直接指定为以公
允价值计量且其变动计入当期损益的金融资产或金融负债;持有至到期投资;应收款项;可供
出售金融资产;其他金融负债等。

    2、 金融工具的确认依据和计量方法
    (1)以公允价值计量且其变动计入当期损益的金融资产(金融负债)
    取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利
息)作为初始确认金额,相关的交易费用计入当期损益。
    持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。
    处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动
损益。

    (2)持有至到期投资
    取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初
始确认金额。
    持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。实际利率在取得时
确定,在该预期存续期间或适用的更短期间内保持不变。
    处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。

    (3)应收款项
    公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃
市场上有报价的债务工具的债权,包括应收账款、其他应收款等,以向购货方应收的合同或协
议价款作为初始确认金额;具有融资性质的,按其现值进行初始确认。
    收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。

    (4)可供出售金融资产
    取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利
息)和相关交易费用之和作为初始确认金额。
    持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将公允价值变
动计入资本公积(其他资本公积)。
    处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直
接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。

    (5)其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。

    3、 金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,
则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认
该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。
公司将金融资产转移区分为金融资产整体转移和部分转移。金融资产整体转移满足终止确认条
件的,将下列两项金额的差额计入当期损益:
    (1)所转移金融资产的账面价值;

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    (2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的
金融资产为可供出售金融资产的情形)之和。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认
部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计
入当期损益:
    (1)终止确认部分的账面价值;
    (2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确
认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金
融负债。

    4、 金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司
若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负
债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。
    对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一
部分,同时将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的
非现金资产或承担的新金融负债)之间的差额,计入当期损益。
    本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价
值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包
括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。

    5、 金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债全部直接参考活跃市场中的报价 。

    6、 金融资产(不含应收款项)减值准备计提
    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。
    (1)可供出售金融资产的减值准备:
    期末如果可供出售金融资产的公允价值发生严重下降,或在综合考虑各种相关因素后,预
期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的公允价值
下降形成的累计损失一并转出,确认减值损失。
    对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与
确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。
    可供出售权益工具投资发生的减值损失,不得通过损益转回。

    (2)持有至到期投资的减值准备:
    持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。

(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:
单项金额重大的判断依据或金额标准            占应收账款余额 10%以上
                                            单独进行减值测试,按预计未来现金流量现值低于其账面价
单项金额重大并单项计提坏账准备的计提方法
                                            值的差额计提坏账准备,计入当期损益。

2、 按组合计提坏账准备应收款项:


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确定组合的依据:
                   组合名称                                            依据
                                               以账龄为信用风险组合的划分依据
按组合计提坏账准备的计提方法:
                组合名称                                            计提方法
                                               账龄分析法

组合中,采用账龄分析法计提坏账准备的:
          账龄                      应收账款计提比例说明             其他应收款计提比例说明
1 年以内(含 1 年)           1                               1
1-2 年                       5                               5
2-3 年                       10                              10
3-4 年                       40                              40
4-5 年                       50                              50
5 年以上                      100                             100



3、 单项金额虽不重大但单项计提坏账准备的应收账款:
单项计提坏账准备的理由        对于存在明显减值迹象的应收款项单独计提坏账准备
                              根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准
坏账准备的计提方法
                              备

(十一) 存货:
1、 存货的分类
    存货分类为:原材料、周转材料、库存商品、物资采购等。

2、 发出存货的计价方法
    要原材料发出时按计划成本计价;库存商品发出按先进先出法计价。

3、 存货可变现净值的确定依据及存货跌价准备的计提方法
    期末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货跌价准备。
    产成品、库存商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中,
以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;需要经过
加工的材料存货,在正常生产经营过程中,以所生产的产成品的估计售价减去至完工时估计将
要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值;为执行销售合同或
者劳务合同而持有的存货,其可变现净值以合同价格为基础计算,若持有存货的数量多于销售
合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。
    期末按照单个存货项目计提存货跌价准备;但对于数量繁多、单价较低的存货,按照存货
类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途
或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。
    以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌
价准备金额内转回,转回的金额计入当期损益。
    除有明确证据表明资产负债表日市场价格异常外,存货项目的可变现净值以资产负债表日
市场价格为基础确定。

4、 存货的盘存制度
    永续盘存制



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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
    (1)企业合并形成的长期股权投资
    同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及以发行权
益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股
权投资的初始投资成本。长期股权投资初始投资成本与支付合并对价之间的差额,调整资本公
积中的股本溢价;资本公积中的股本溢价不足冲减的,调整留存收益。合并发生的各项直接相
关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期
损益。
    非同一控制下的企业合并:公司按照购买日确定的合并成本作为长期股权投资的初始投资
成本。合并成本为购买日购买方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。购买方为企业合并而发生的审计、法律服务、评估咨询等
中介费用以及其他相关管理费用于发生时计入当期损益;购买方作为合并对价发行的权益性证
券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。通过多次交易分
步实现的非同一控制下企业合并,以购买日之前所持被购买方的股权投资的账面价值与购买日
新增投资成本之和,作为该项投资的初始投资成本。本公司将合并协议约定的或有对价作为企
业合并转移对价的一部分,按照其在购买日的公允价值计入企业合并成本。

       (2)其他方式取得的长期股权投资
       以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。
       以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成
本。
    投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的
现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提
下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,
除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以
换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。
    通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。

2、 后续计量及损益确认方法
       (1)后续计量
       公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调
整。
    对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可
靠计量的长期股权投资,采用成本法核算。
    对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。初始投资成本
大于投资时应享有被投资单位可辨认净资产公允价值份额的差额,不调整长期股权投资的初始
投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的差额,计


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入当期损益。
    被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以外所有
者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或承担的部分,
调整长期股权投资的账面价值,同时增加或减少资本公积(其他资本公积)。

    (2)损益确认
    成本法下,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或
利润外,公司按照享有被投资单位宣告发放的现金股利或利润确认投资收益。

    权益法下,在被投资单位账面净利润的基础上考虑:被投资单位与本公司采用的会计政策
及会计期间不一致,按本公司的会计政策及会计期间对被投资单位财务报表进行调整;以取得
投资时被投资单位固定资产、无形资产的公允价值为基础计提的折旧额或摊销额以及有关资产
减值准备金额等对被投资单位净利润的影响;对本公司与联营企业及合营企业之间发生的未实
现内部交易予以抵销等事项的适当调整后,确认应享有或应负担被投资单位的净利润或净亏损。
    在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期股
权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他实质上构成对被投
资单位净投资的长期权益账面价值为限继续确认投资损失,冲减长期应收项目等的账面价值。
最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,按预计承担的义务确
认预计负债,计入当期投资损失。被投资单位以后期间实现盈利的,公司在扣除未确认的亏损
分担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成
对被投资单位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。
    在持有投资期间,被投资单位能够提供合并财务报表的,应当以合并财务报表中的净利润
和其他权益变动为基础进行核算。

3、 确定对被投资单位具有共同控制、重大影响的依据
    共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的
重要财务和经营决策需要分享控制权的投资方一致同意时存在。投资企业与其他方对被投资单
位实施共同控制的,被投资单位为其合营企业。
    重大影响,是指对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与
其他方一起共同控制这些政策的制定。投资企业能够对被投资单位施加重大影响的,被投资单
位为其联营企业。

4、 减值测试方法及减值准备计提方法
    重大影响以下的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其减
值损失是根据其账面价值与按类似金融资产当时市场收益率对未来现金流量折现确定的现值之
间的差额进行确定。
    除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收回金额的计
量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。
    长期股权投资减值损失一经确认,不再转回。

(十三) 固定资产:

固定资产确认条件和折旧方法
1、 固定资产确认条件
    固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用寿命超过一个会计
年度的有形资产。固定资产在同时满足下列条件时予以确认:
    (1)与该固定资产有关的经济利益很可能流入企业;
    (2)该固定资产的成本能够可靠地计量。

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2、   各类固定资产的折旧方法
    固定资产折旧采用年限平均法和工作量法分类计提,根据固定资产类别、预计使用寿命和
预计净残值率确定折旧率。如固定资产各组成部分的使用寿命不同或者以不同方式为企业提供
经济利益,则选择不同折旧率或折旧方法,分别计提折旧。
    融资租赁方式租入的固定资产,能合理确定租赁期届满时将会取得租赁资产所有权的,在
租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,
在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。

各类固定资产折旧年限和年折旧率如下:
类别                     折旧年限(年)       残值率(%)     年折旧率(%)
房屋建筑物               20                   3               4.85
专用设备                 5—10                3               19.40—9.70
通用设备                 5—10                3               19.40—9.70
运输设备                 12                   3               8.08
矿井建筑物               按产量吨煤计提 2.5 元/吨


    本公司根据财政部(89)财工字第 302 号文件规定,矿井建筑物按产量法计提折旧,计提
比例为 2.5 元/吨。

1、 固定资产的减值测试方法、减值准备计提方法
    公司在每期末判断固定资产是否存在可能发生减值的迹象。
    固定资产存在减值迹象的,估计其可收回金额。可收回金额根据固定资产的公允价值减去
处置费用后的净额与固定资产预计未来现金流量的现值两者之间较高者确定。
    当固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,
减记的金额确认为固定资产减值损失,计入当期损益,同时计提相应的固定资产减值准备。
    固定资产减值损失确认后,减值固定资产的折旧在未来期间作相应调整,以使该固定资产
在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除预计净残值)。
    固定资产的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项固定资产可能发生减值的,企业以单项固定资产为基础估计其可收回金额。
企业难以对单项固定资产的可收回金额进行估计的,以该固定资产所属的资产组为基础确定资
产组的可收回金额。

2、 融资租入固定资产的认定依据、计价方法
    公司与租赁方所签订的租赁协议条款中规定了下列条件之一的,确认为融资租入资产:
    (1)租赁期满后租赁资产的所有权归属于本公司;
    (2)公司具有购买资产的选择权,购买价款远低于行使选择权时该资产的公允价值;
    (3)租赁期占所租赁资产使用寿命的大部分;
    (4)租赁开始日的最低租赁付款额现值,与该资产的公允价值不存在较大的差异。
    公司在承租开始日,将租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资
产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认的融资费。

(十四) 在建工程:
      1、 在建工程的类别
      在建工程以立项项目分类核算。

      2、 在建工程结转为固定资产的标准和时点


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    在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的
入账价值。所建造的固定资产在建工程已达到预定可使用状态,但尚未办理竣工决算的,自达
到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固定
资产,并按本公司固定资产折旧政策计提固定资产的折旧,待办理竣工决算后,再按实际成本
调整原来的暂估价值,但不调整原已计提的折旧额。

    3、 在建工程的减值测试方法、减值准备计提方法
    公司在每期末判断在建工程是否存在可能发生减值的迹象。
    在建工程存在减值迹象的,估计其可收回金额。有迹象表明一项在建工程可能发生减值的,
企业以单项在建工程为基础估计其可收回金额。企业难以对单项在建工程的可收回金额进行估
计的,以该在建工程所属的资产组为基础确定资产组的可收回金额。
    可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计未来现金流量
的现值两者之间较高者确定。
    当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,
减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。
    在建工程的减值损失一经确认,在以后会计期间不再转回。

(十五) 借款费用:
    1、 借款费用资本化的确认原则
    借款费用,包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑
差额等。
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本
化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
    符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使
用或者可销售状态的固定资产、投资性房地产和存货等资产。
    借款费用同时满足下列条件时开始资本化:
    (1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现
金、转移非现金资产或者承担带息债务形式发生的支出;
    (2)借款费用已经发生;
    (3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。

    2、 借款费用资本化期间
    资本化期间,指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本
化的期间不包括在内。
    当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止
资本化。
    当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产
借款费用停止资本化。
    购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或可对外销售的,
在该资产整体完工时停止借款费用资本化。

    3、 暂停资本化期间
    符合资本化条件的资产在购建或生产过程中发生的非正常中断、且中断时间连续超过 3 个
月的,则借款费用暂停资本化;该项中断如是所购建或生产的符合资本化条件的资产达到预定
可使用状态或者可销售状态必要的程序,则借款费用继续资本化。在中断期间发生的借款费用
确认为当期损益,直至资产的购建或者生产活动重新开始后借款费用继续资本化。



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    4、 借款费用资本化金额的计算方法
    对于为购建或者生产符合资本化条件的资产而借入的专门借款,以专门借款当期实际发生
的借款费用,减去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,来确定借款费用的资本化金额。
    对于为购建或者生产符合资本化条件的资产而占用的一般借款,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,计算确定一般借款应予资
本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,
调整每期利息金额。

(十六) 无形资产:
1、   无形资产的计价方法
    (1)公司取得无形资产时按成本进行初始计量;
    外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途
所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,
无形资产的成本以购买价款的现值为基础确定。
    债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其入账价
值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益;
    在非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠计量的前提
下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其入账价值,除非有
确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资
产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价
值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。
    内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、注册
费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为
使该无形资产达到预定用途前所发生的其他直接费用。

    (2)后续计量
    在取得无形资产时分析判断其使用寿命。
    对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见
无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。

2、使用寿命有限的无形资产的使用寿命估计情况:
项 目                                                                            预计使用寿命
采矿权*(母公司及余吾煤业公司)                                                  30 年
潞宁煤业公司及其子公司、上庄煤业公司、所在蒲县的煤业公司、温庄煤业公司采矿权**   产量法
财务软件                                                                         5年
土地使用权                                                                       50 年
排矸用地                                                                         预计排矸年限
元丰公司探矿权***
    注:*本公司及控股子公司余吾煤业公司采矿权在采矿权证的有效年限 30 年内平均摊销,
如果购进时有效年限少于 30 年,按剩余有效年限平均摊销。
    **本公司控股子公司潞宁煤业公司及其整合的煤业公司、上庄煤业公司、温庄煤业公司及
地处蒲县的煤业公司采矿权以取得的可采储量为基础按产量法进行摊销。
    ***根据财政部财会字[1999]40 号文件《关于印发企业和地质勘查单位探矿权采矿权会计处
理规定的通知》,本公司按规定申请取得探矿权,其应交纳的探矿权价款,直接计入无形资产—


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探矿权。勘查结束形成地质成果并依法办理探矿权转采矿权登记手续后,转入“无形资产—采
矿权”项下核算,并在采矿权受益期内分期平均摊销。不能形成地质成果的,一次计入当期损
益。
     每期末,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
     经复核,本年期末无形资产的使用寿命及摊销方法与以前估计未有不同。

3、使用寿命不确定的无形资产的判断依据:
   截至资产负债表日,本公司没有使用寿命不确定的无形资产。

4、无形资产减值准备的计提
    对于使用寿命确定的无形资产,如有明显减值迹象的,期末进行减值测试。
    对于使用寿命不确定的无形资产,每期末进行减值测试。
    对无形资产进行减值测试,估计其可收回金额。有迹象表明一项无形资产可能发生减值的,
公司以单项无形资产为基础估计其可收回金额。公司难以对单项资产的可收回金额进行估计的,
以该无形资产所属的资产组为基础确定无形资产组的可收回金额。
    可收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产预计未来现金流量
的现值两者之间较高者确定。
    当无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,
减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。
    无形资产减值损失确认后,减值无形资产的折耗或者摊销费用在未来期间作相应调整,以
使该无形资产在剩余使用寿命内,系统地分摊调整后的无形资产账面价值(扣除预计净残值)。
    无形资产的减值损失一经确认,在以后会计期间不再转回。

5、 划分公司内部研究开发项目的研究阶段和开发阶段具体标准
    公司内部研究开发项目的支出分为研究阶段支出和开发阶段支出。
    研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调查、研究活动
的阶段。
    开发阶段:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,
以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。

6、 开发阶段支出符合资本化的具体标准
    内部研究开发项目开发阶段的支出,同时满足下列条件时确认为无形资产:
    (1)完成该无形资产以使其能够使用或出售在技术上具有可行性;
    (2)具有完成该无形资产并使用或出售的意图;
    (3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或
无形资产自身存在市场,无形资产将在内部使用的,能够证明其有用性;
    (4)有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用
或出售该无形资产;
    (5)归属于该无形资产开发阶段的支出能够可靠地计量。
    开发阶段的支出,若不满足上列条件的,于发生时计入当期损益。研究阶段的支出,在发
生时计入当期损益。

    商誉
    因非同一控制下企业合并形成的商誉,其初始成本是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。
    商誉在其相关资产组或资产组组合处置时予以转出,计入当期损益。
    本公司对商誉不摊销,商誉至少在每年年度终了进行减值测试。
    本公司进行商誉减值测试,对于因企业合并形成的商誉的账面价值,自购买日起按照合理

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的方法分摊至相关的资产组;难以分摊至相关的资产组的,将其分摊至相关的资产组组合。在
将商誉的账面价值分摊至相关的资产组或者资产组组合时,按照各资产组或者资产组组合的公
允价值占相关资产组或者资产组组合公允价值总额的比例进行分摊。公允价值难以可靠计量的,
按照各资产组或者资产组组合的账面价值占相关资产组或者资产组组合账面价值总额的比例进
行分摊。
    在对包含商誉的相关资产组或者资产组组合进行减值测试时,如与商誉相关的资产组或者
资产组组合存在减值迹象的,先对不包含商誉的资产组或者资产组组合进行减值测试,计算可
收回金额,并与相关账面价值相比较,确认相应的减值损失。再对包含商誉的资产组或者资产
组组合进行减值测试,比较这些相关资产组或者资产组组合的账面价值(包括所分摊的商誉的
账面价值部分)与其可收回金额,如相关资产组或者资产组组合的可收回金额低于其账面价值
的,确认商誉的减值损失。 商誉减值损失在发生时计入当期损益,且在以后会计期间不予转回。

(十七) 长期待摊费用:
    长期待摊费用为已经发生但应由本期和以后各期负担的分摊期限在一年以上的各项费用。
长期待摊费用在受益期内平均摊销。

      预计负债:
    本公司涉及诉讼、债务担保、亏损合同、重组事项时,如该等事项很可能需要未来以交付
资产或提供劳务、其金额能够可靠计量的,确认为预计负债。

    1、 预计负债的确认标准
    与或有事项相关的义务同时满足下列条件时,本公司确认为预计负债:
    (1)该义务是本公司承担的现时义务;
    (2)履行该义务很可能导致经济利益流出本公司;
    (3)该义务的金额能够可靠地计量。

    2、 预计负债的计量方法
    本公司预计负债按履行相关现时义务所需的支出的最佳估计数进行初始计量。
    本公司在确定最佳估计数时,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。对于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。
    最佳估计数分别以下情况处理:
    所需支出存在一个连续范围(或区间),且该范围内各种结果发生的可能性相同的,则最佳
估计数按照该范围的中间值即上下限金额的平均数确定。
    所需支出不存在一个连续范围(或区间),或虽然存在一个连续范围但该范围内各种结果发
生的可能性不相同的,如或有事项涉及单个项目的,则最佳估计数按照最可能发生金额确定;
如或有事项涉及多个项目的,则最佳估计数按各种可能结果及相关概率计算确定。
    本公司清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本确定能够
收到时,作为资产单独确认,确认的补偿金额不超过预计负债的账面价值。

(十八) 收入:
    1、 销售商品收入确认和计量原则
    销售商品收入确认和计量的总体原则
    公司已将商品所有权上的主要风险和报酬转移给购买方;公司既没有保留与所有权相联系
的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经
济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入
实现。



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    2、 让渡资产使用权收入的确认和计量原则
    让渡资产使用权收入确认和计量的总体原则
    与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时。分别下列情况确
定让渡资产使用权收入金额:
    ①利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
    ②使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。

    3、 按完工百分比法确认提供劳务的收入和建造合同收入的确认和计量原则
    按完工百分比法确认提供劳务的收入和建造合同收入确认和计量的总体原则
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收
入。提供劳务交易的完工进度,依据已完工作的测量确定。
    按照已收或应收的合同或协议价款确定提供劳务收入总额,但已收或应收的合同或协议价
款不公允的除外。资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已
确认提供劳务收入后的金额,确认当期提供劳务收入;同时,按照提供劳务估计总成本乘以完
工进度扣除以前会计期间累计已确认劳务成本后的金额,结转当期劳务成本。
    在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
    ①已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务
收入,并按相同金额结转劳务成本。
    ②已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不
确认提供劳务收入。

(十九) 政府补助:
    1、 类型
    政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产。分为与资产相关的政
府补助和与收益相关的政府补助。

    2、 会计处理
    与购建固定资产、无形资产等长期资产相关的政府补助,确认为递延收益,按照所建造或
购买的资产使用年限分期计入营业外收入;
    与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,取得时确认为递延
收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业已发生的相关费用或损失的,
取得时直接计入当期营业外收入。

(二十) 递延所得税资产/递延所得税负债:
    对于可抵扣暂时性差异确认递延所得税资产,以未来期间很可能取得的用来抵扣可抵扣暂
时性差异的应纳税所得额为限。
    对于应纳税暂时性差异,除特殊情况外,确认递延所得税负债。
    不确认递延所得税资产或递延所得税负债的特殊情况包括:商誉的初始确认;除企业合并
以外的发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的其他交易或事项。
    当拥有以净额结算的法定权利,且意图以净额结算或取得资产、清偿负债同时进行时,当
期所得税资产及当期所得税负债以抵销后的净额列报。
    当拥有以净额结算当期所得税资产及当期所得税负债的法定权利,且递延所得税资产及递
延所得税负债是与同一税收征管部门对同一纳税主体征收的所得税相关或者是对不同的纳税主
体相关,但在未来每一具有重要性的递延所得税资产及负债转回的期间内,涉及的纳税主体意
图以净额结算当期所得税资产和负债或是同时取得资产、清偿负债时,递延所得税资产及递延
所得税负债以抵销后的净额列报。



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(二十一) 经营租赁、融资租赁:
    1、 经营租赁会计处理
    (1)公司租入资产所支付的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,
计入当期费用。公司支付的与租赁交易相关的初始直接费用,计入当期费用。
    资产出租方承担了应由公司承担的与租赁相关的费用时,公司将该部分费用从租金总额中
扣除,按扣除后的租金费用在租赁期内分摊,计入当期费用。
    (2)公司出租资产所收取的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,
确认为租赁收入。公司支付的与租赁交易相关的初始直接费用,计入当期费用;如金额较大的,
则予以资本化,在整个租赁期间内按照与租赁收入确认相同的基础分期计入当期收益。
    公司承担了应由承租方承担的与租赁相关的费用时,公司将该部分费用从租金收入总额中
扣除,按扣除后的租金费用在租赁期内分配。

    2、 融资租赁会计处理
    融资租入资产:公司在承租开始日,将租赁资产公允价值与最低租赁付款额现值两者中较
低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未
确认的融资费用。公司采用实际利率法对未确认的融资费用,在资产租赁期间内摊销,计入财
务费用。公司发生的初始直接费用,计入租入资产价值。


(二十二)煤矿维简费、煤炭生产安全费用、煤矿转产发展资金及环境恢复治理保证金
     1、 标准
     根据财建[2004]119 号文件"财政部、国家发展改革委、国家煤矿安全监察局关于印发《煤
炭生产安全费用提取和使用管理办法》和《关于规范煤矿维简费管理问题的若干规定》的通知"
以及晋财建[2004]320 号文件"山西省财政厅、山西省煤炭工业局《关于印发〈煤炭生产安全费
用提取和使用管理办法〉和〈关于规范煤矿维简费管理问题的若干规定〉的通知》"的有关规定,
本公司按 8.50 元/吨计提煤矿维简费和井巷费,其中:维简费 6.00 元,另井巷费 2.50 元计入累
计折旧。2008 年 4 月 1 日前,按原煤实际产量提取 30 元/吨煤炭生产安全费用。根据公司第三
届第九次董事会通过的关于调整煤炭生产安全费用提取标准的决议,自 2008 年 4 月 1 日起,按
原煤实际产量提取 50 元/吨煤炭生产安全费用。
     根据山西省人民政府文件晋政发〔2007〕40 号《山西省煤矿转产发展资金提取使用管理办
法(试行)》的规定,对山西省范围内的煤炭开采企业,自 2007 年 10 月 1 日起按征收可持续发展
基金核定的原煤产量,每月每吨提取 5.00 元煤矿转产发展资金。
     根据山西省人民政府文件晋政发〔2007〕41 号《山西省人民政府关于印发山西省矿山环境
恢复治理保证金提取使用管理办法(试行)的通知》的规定,对山西省范围内的煤炭开采企业,自
2007 年 10 月 1 日起按征收可持续发展基金金核定的原煤产量,每月每吨提取 10.00 元环境恢复
治理保证金。环境恢复治理保证金提取和使用管理遵循"企业所有、专款专用、专户储存、政府
监管"的原则。

     2、 会计处理方法
     根据财政部《企业会计准则解释第 3 号》的有关规定,公司按照国家规定提取的维简费、
安全生产费用、煤矿转产发展资金、矿山环境恢复治理保证金等四项费用,计入相关产品的成
本或当期损益,同时记入"专项储备"科目。公司使用提取的安全生产费用等四项费用时,属于
费用性支出的,直接冲减专项储备。公司使用提取的安全生产费等四项费用形成固定资产的,
通过'在建工程'科目归集所发生的支出,待安全项目完工达到预定可使用状态时确认为固定资
产;同时,按照形成固定资产的成本冲减专项储备,并确认相同金额的累计折旧。该固定资产
在以后期间不再计提折旧。'专项储备'科目期末余额在资产负债表所有者权益项下'减:库存股'
和'盈余公积'之间增设'专项储备'项目反映。


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                      山西潞安环保能源开发股份有限公司 2013 年半年度报告




    关联方
    一方控制、共同控制另一方或对另一方施加重大影响,以及两方或两方以上同受一方控制、
共同控制的,构成关联方。关联方可为个人或企业。仅仅同受国家控制而不存在其他关联方关
系的企业,不构成本公司的关联方。
    本公司的关联方包括但不限于:
    (1)本公司的母公司;
    (2)本公司的子公司;
    (3)与本公司受同一母公司控制的其他企业;
    (4)对本公司实施共同控制的投资方;
    (5)对本公司施加重大影响的投资方;
    (6)本公司的合营企业,包括合营企业的子公司;
    (7)本公司的联营企业,包括联营企业的子公司;
    (8)本公司的主要投资者个人及与其关系密切的家庭成员 ;
    (9)本公司或其母公司的关键管理人员及与其关系密切的家庭成员;
    (10)本公司的主要投资者个人、关键管理人员或与其关系密切的家庭成员控制、共同控
制的其他企业。

(二十三) 主要会计政策、会计估计的变更
1、 会计政策变更


2、 会计估计变更


(二十四) 前期会计差错更正
1、 追溯重述法


2、 未来适用法


四、 税项:
(一) 主要税种及税率
        税种                                    计税依据                       税率
增值税                煤炭、焦化产品产品销售收入;材料、转供电收入         17
营业税                租赁、服务收入                                       5
城市维护建设税        按应缴纳增值税、营业税                               1、5
企业所得税            应纳税所得额                                         25
增值税                煤气                                                 13
营业税                建筑、运输收入                                       3
资源税                原煤销售及使用量                                     3.2 元/吨
教育费附加            按应缴纳增值税、营业税                               3
价格调控基金          按应缴纳增值税、营业税                               1.5
地方教育费附加        按应缴纳增值税、营业税                               2
可持续发展基金*       开采原煤的实际产量、收购未缴纳基金原煤的收购数量     见注释



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                      山西潞安环保能源开发股份有限公司 2013 年半年度报告



矿产资源补偿费        按煤炭销售收入与开采回采系数的乘积                   1
水资源费              按原煤的产量                                         3 元/吨
    “可持续发展基金”
    * "可持续发展基金"系根据山西省人民政府[2007]203 令制定的《山西省煤炭可持续发展基
金征收管理办法》规定:在山西省行政区域内从事原煤开采的单位和个人,以所开采原煤的实
际产量、收购未缴纳基金原煤的收购数量按不同煤种的征收标准和矿井核定产能规模调节系数
计征。本公司所属常村煤矿、王庄煤矿及子公司山西潞安集团余吾煤业有限责任公司以 18 元/
吨计缴,本公司所属五阳煤矿、漳村煤矿以 19 元/吨计缴,子公司山西潞安集团潞宁煤业有限
责任公司按原煤产量以 24 元/吨,山西潞安温庄煤业有限责任公司以及山西潞安环能上庄煤业
有限公司按原煤产量 36 元/吨计缴,山西潞安集团蒲县黑龙关煤业有限公司按原煤产量 42 元/
吨计缴,山西潞安集团蒲县隰东煤业有限公司按原煤产量 40 元/吨计缴,山西潞安集团蒲县开
拓煤业有限公司以及山西潞安集团潞宁孟家窑煤业有限公司按原煤产量 32 元/吨计缴,山西潞
安集团蒲县伊田煤业有限公司等 5 家公司按原煤产量 46 元/吨计缴。

(二) 税收优惠及批文
    本公司 2010 年 8 月取得山西省科学技术厅、山西省财政厅、山西省国家税务局、
    山西省地方税务局四部门联合颁发的《高新技术企业证书》,认定本公司(仅母公司)为高
新技术企业,证书编号为 GR201014000018,发证时间 2010 年 6 月 21 日,有效期三年。本公司
按规定享受 15%的企业所得税税率。

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




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                                                         山西潞安环保能源开发股份有限公司 2013 年半年度报告




                                                                                                                                    单位:万元 币种:人民币
                                                                                                                   实质上构成
                                                                                                                                 持股      表决     是否
                           子公司类              业务                                                期末实际出    对子公司净                              少数股东
      子公司全称                       注册地            注册资本                经营范围                                                  权比     合并
                               型                性质                                                    资额      投资的其他                                权益
                                                                                                                                比例(%)    例(%)    报表
                                                                                                                     项目余额
长治市潞安潞欣投资咨询     全资子公   山西襄垣   投 资                投资业务、企业管理、财务管
                                                            220.00                                        220.00                  100.00   100.00   是
有限公司(潞欣公司)       司         县         咨询                 理咨询等
                                                                      金属材料、工矿产品、建筑材
山西潞安长泰永诚工贸有
                           控股子公   山西长治                        料、化工、电子器材、五金交
限责任公司(永诚工贸公                           商业      1,350.00                                     1,080.00                   80.00    80.00   是        270.69
                           司         市                              电、冶金炉料、日杂用品购销、
司)
                                                                      货物装卸搬运等
山西潞安天脊化工有限公     控股子公   山西潞城   制 造                生产经营甲醇、二甲醚及其他
                                                           8,000.00                                     4,008.00                   50.10    50.10   是      2,715.39
司(潞安天脊公司)         司         市         业                   煤化工产品
                                                                      洁净煤技术的开发与利用、煤
山西潞安东能煤业有限公     控股子公   山西襄垣                        矸石综合利用、矿山设备经销、
                                                 商业      3,000.00                                     2,100.00                   70.00    70.00   是        900.42
司(东能煤业公司)         司         县                              与煤炭开采相关的村庄搬迁、
                                                                      新农村建设
山西潞安集团蒲县黑龙关
                           控股子公   山西省蒲   采 掘
煤业有限公司(黑龙关煤业                                  30,000.00   原煤开采                         16,500.00                   55.00    55.00   是      2,778.50
                           司         县         业
公司)
山西潞安集团蒲县常兴煤
                           控股子公   山西省蒲   采 掘
业有限公司(常兴煤业公                                    23,000.00   原煤开采                         19,060.00                   82.87    82.87   是      -1,838.62
                           司         县         业
司)
山西潞安集团蒲县新良友
                           控股子公   山西省蒲   采 掘
煤业有限公司(新良友煤业                                  15,000.00   原煤开采                         12,000.00                   80.00    80.00   是        109.09
                           司         县         业
公司)
山西潞安集团蒲县开拓煤
                           控股子公   山西省蒲   采 掘
业有限公司(开拓煤业公                                    12,000.00   原煤开采                          7,200.00                   60.00    60.00   是      6,091.71
                           司         县         业
司)
山西潞安集团蒲县后堡煤
                           控股子公   山西省蒲   采 掘
业有限公司(后堡煤业公                                    12,000.00   原煤开采                          7,200.00                   60.00    60.00   是      -2,698.20
                           司         县         业
司)
山西潞安集团蒲县隰东煤
                           控股子公   山西省蒲   采 掘
业有限公司(隰东煤业公                                    20,000.00   原煤开采                         16,000.00                   80.00    80.00   是       -517.65
                           司         县         业
司)
山西潞安集团蒲县宇鑫煤     控股子公   山西省蒲   采 掘     8,000.00   原煤开采                          5,600.00                   70.00    70.00   是      -2,825.50




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                                                         山西潞安环保能源开发股份有限公司 2013 年半年度报告




业有限公司(宇鑫煤业公     司         县         业
司)
山西潞安集团潞宁孟家窑     控股子公
                                      山西宁武   采 掘
煤业有限公司(孟家窑公     司的控股                         900.00    原煤开采                          900.00    100.00   100.00   是
                                      县         业
司)                       子公司
山西潞安集团潞宁前文明     控股子公
                                      山西宁武   采 掘
煤业有限公司(前文明煤业   司的控股                        1,000.00   原煤开采                         1,000.00   100.00   100.00   是
                                      县         业
公司)                     子公司
山西潞安集团潞宁大木厂     控股子公
                                      山西宁武   采 掘
煤业有限公司(大木厂煤业   司的控股                        1,000.00   原煤开采                         1,000.00   100.00   100.00   是
                                      县         业
公司)                     子公司
山西潞安集团潞宁忻峪煤     控股子公
                                      山西宁武   采 掘                                                                                   -12,971.5
业有限公司(忻峪煤业公     司的控股                        2,000.00   原煤开采                         1,020.00    51.00    51.00   是
                                      县         业                                                                                              1
司)                       子公司
山西潞安集团潞宁忻岭煤     控股子公
                                      山西宁武   采 掘
业有限公司(忻岭煤业公     司的控股                        1,000.00   原煤开采                         1,000.00   100.00   100.00   是
                                      县         业
司)                       子公司
山西潞安集团潞宁大汉沟     控股子公
                                      山西宁武   采 掘
煤业有限公司(大汉沟煤业   司的控股                        1,000.00   原煤开采                         1,000.00   100.00   100.00   是
                                      县         业
公司)                     子公司
山西潞安集团潞宁忻丰煤     控股子公
                                      山西宁武   采 掘
业有限公司(筹)(忻丰煤   司的控股                        9,000.00   原煤开采                        21,454.00   100.00   100.00   是
                                      县         业
业公司)                   子公司
                                                                      蔬菜的种植、金属材料(贵重
                                                                      金属及国家限定品种除外)、支
                                                                      护材料、机电设备(小轿车除
                           控股子公
山西本源生态农业开发有                山西屯留                        外)、仪表仪器、五金交电(油
                           司的控股              农业      3,000.00                                    3,000.00   100.00   100.00   是
限公司(本源公司)                    县                              漆除外)、电线电缆、橡胶塑料
                           子公司
                                                                      制品、工矿机械设备及配件的
                                                                      批发、零售;工矿机械设备的
                                                                      修理(仅限分公司经营)
山西潞安焦化有限责任公     全资子公   山西潞城   制 造                焦化行业投资、焦炭生产筹建
                                                         100,000.00                                  100,000.00   100.00   100.00   是
司(潞安焦化公司)         司         市         业                   相关服务

        2、 同一控制下企业合并取得的子公司




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                                                      山西潞安环保能源开发股份有限公司 2013 年半年度报告




                                                                                                                                         单位:万元 币种:人民币
                                                                                                      实质上构成对
              子公司               业务性                                                             子公司净投资    持股比例      表决权比例      是否合        少数股东
 子公司全称              注册地               注册资本          经营范围          期末实际出资额
                类型                 质                                                               的其他项目余      (%)             (%)         并报表          权益
                                                                                                            额
山西潞安集
团余吾煤业                                                   煤炭开采,煤炭
              全资子   山 西 屯
有限责任公                         采掘业     142,000.00     洗选加工,普通              148,365.56                         100.00        100.00     是
              公司     留县
司(余吾煤                                                   机械制造修理
业公司)
山西潞安集
                                                             煤炭开采,洗煤,
团潞宁煤业
              控股子   山 西 宁                              普通机械修理,
有限责任公                         采掘业      60,000.00                                 59,269.19                          57.80         57.80     是            46,927.25
              公司     武县                                  风化煤、焦炭、
司(潞宁煤业
                                                             化工产品销售
公司)

    3、 非同一控制下企业合并取得的子公司
                                                                                                                                         单位:万元 币种:人民币
                                                                                                              实质上构成
                          子公司             业务性                                            期末实际       对子公司净    持股比例     表决权比        是否合    少数股东
      子公司全称                    注册地               注册资本           经营范围
                            类型               质                                                出资额       投资的其他      (%)          例(%)         并报表      权益
                                                                                                                项目余额
山西潞安环能五阳弘峰焦
                          控股子    山西襄                             煤焦、化工产品生产、
化有限公司(弘峰焦化公                       制造业        23,100.00                            20,963.43                        85.69      85.69        是         2,258.66
                          公司      垣县                               销售
司)
                                                                       矿石加工、矿产品信
山西潞安元丰矿业有限公    控股子    山西临                             息服务、精矿粉、生
                                             制造业        20,000.00                            18,000.00                        90.00      90.00        是          655.89
司(元丰公司)            公司      县                                 铁、钢材、建材、矿
                                                                       山机械设备经销
山西潞安温庄煤业有限责    控股子    山西武
                                             采掘业        22,000.00   原煤开采                 16,609.02                        71.59      71.59        是          704.73
任公司(温庄煤业公司)    公司      乡县
山西潞安环能上庄煤业有    控股子    山西襄
                                             采掘业         7,002.00   原煤开采                    8,000.00                      60.00      60.00        是        -3,455.27
限公司(上庄煤业公司)      公司      垣县
山西潞安集团蒲县伊田煤    控股子    山西省
                                             采掘业         6,000.00   原煤开采                 26,390.00                        60.00      60.00        是        -5,698.28
业有限公司(伊田煤业公    公司      蒲县




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                                                    山西潞安环保能源开发股份有限公司 2013 年半年度报告




司)
山西潞安集团蒲县黑龙煤
                         控股子   山西省
业有限公司(黑龙煤业公                     采掘业       5,500.00   原煤开采             23,990.00        60.00   60.00   是   -7,902.43
                         公司     蒲县
司)
                         控股子
山西潞安集团潞宁静安煤
                         公司的   山西宁
业有限公司(静安煤业公                     采掘业       1,000.00   原煤开采             13,719.00        51.00   51.00   是   1,076.04
                         控股子   武县
司)
                         公司




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                       山西潞安环保能源开发股份有限公司 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:                                                587,976.08                                 530,102.96
 人民币                                                587,976.08                                 530,102.96
 银行存款:                                      4,712,683,312.28                           2,379,975,437.26
 财务公司存款                                    2,812,271,455.72                           3,571,330,767.35
 其他货币资金:                                    731,901,088.70                             720,661,833.22
 人民币                                            731,901,088.70                             720,661,833.22
             合计                                8,257,443,832.78                           6,672,498,140.79

    货币资金说明
    财务公司存款指存放在潞安集团财务有限公司(以下简称潞安财务公司)的存款,潞安财务公
司系集团公司的控股子公司,亦是本公司的联营公司,具有经中国银行业监督管理委员会山西
监管局核发的中华人民共和国金融许可证,许可证号为 L0085Ⅱ404000。
    其他货币资金主要系银行承兑汇票保证金及证券存出投资款。

受限制的货币资金明细如下:
项目                                  年末余额                         年初余额
银行承兑汇票保证金                                    682,795,014.48              717,156,671.59
履约保证金                                              3,040,627.76                3,035,254.67
合    计                                              685,835,642.24              720,191,926.26
    其中流动性受限超过 3 个月的有 685,835,642.24 元,在现金流量表现金及现金等价物中已
作扣除。

(二) 交易性金融资产:
1、 交易性金融资产情况
                                                                                  单位:元 币种:人民币
                           项目                                   期末公允价值              期初公允价值
 1.交易性债券投资
 2.交易性权益工具投资                                                      298,021.60              290,650.00
 3.指定为以公允价值计量且其变动计入当期损益的金融资产
 4.衍生金融资产
 5.套期工具
 6.其他
                           合计                                            298,021.60              290,650.00

2、 交易性金融资产的说明
    本公司无变现受限制的交易性金融资产

(三) 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                                  6,223,343,792.00                             7,328,073,492.15
             合计                              6,223,343,792.00                             7,328,073,492.15



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                               山西潞安环保能源开发股份有限公司 2013 年半年度报告




     2、 期末公司已质押的应收票据情况:
                                                                                                单位:元 币种:人民币
                出票单位                      出票日期                     到期日                  金额                 备注
      武汉钢铁集团鄂城钢铁有限责
                                        2013 年 4 月 2 日          2013 年 10 月 2 日           25,000,000.00    工行潞矿支行
      任公司
      新兴铸管股份有限公司              2013 年 4 月 27 日         2013 年 10 月 25 日          20,000,000.00    工行潞矿支行
      国电九江发电有限公司              2013 年 4 月 19 日         2013 年 10 月 18 日          12,000,000.00    工行潞矿支行
      江西青苑燃料有限公司              2013 年 5 月 3 日          2013 年 11 月 3 日           10,000,000.00    工行潞矿支行
      江西青苑燃料有限公司              2013 年 5 月 3 日          2013 年 11 月 3 日           10,000,000.00    工行潞矿支行
                  合计                            /                         /                   77,000,000.00          /

     3、 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
      银行承兑汇票        2013 年 7 月 1 日              2013 年 7 月 31 日                  432,149,000.00
      银行承兑汇票        2013 年 8 月 1 日              2013 年 8 月 31 日                  320,789,400.00
      银行承兑汇票        2013 年 9 月 1 日              2013 年 9 月 30 日                  282,113,560.00
      银行承兑汇票        2013 年 10 月 1 日             2013 年 10 月 31 日                 214,641,000.00
      银行承兑汇票        2013 年 11 月 1 日             2013 年 11 月 30 日                 248,807,300.00
      银行承兑汇票        2013 年 12 月 1 日             2013 年 12 月 31 日                 141,340,000.00
              合计                  /                              /                       1,639,840,260.00              /

     (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:
              1,883,052,707.38 96.50          85,994,400.40         2.46    507,928,044.45       88.38     76,386,233.85          15.04
组合小计      1,883,052,707.38 96.50          85,994,400.40         2.46    507,928,044.45       88.38     76,386,233.85          15.04
单项金额虽不
重大但单项计
                  66,807,401.90 3.50          66,807,401.90     100.00        66,807,401.90      11.62     66,807,401.90         100.00
提坏账准备的
应收账款
    合计      1,949,860,109.28   /          152,801,802.30           /      574,735,446.35         /      143,193,635.75           /

     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
      其中:
                     1,699,751,168.76              90.26        16,997,511.69        415,919,525.51             81.89        4,159,195.26
      1 年以内小计   1,699,751,168.76              90.26        16,997,511.69        415,919,525.51             81.89        4,159,195.26


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                       山西潞安环保能源开发股份有限公司 2013 年半年度报告



1至2年          112,968,401.29            6.00         5,648,420.06      18,973,303.79             3.74      948,665.19
2至3年            7,712,742.98            0.41           771,274.30       1,904,046.39             0.37      190,404.64
3至4年               72,000.00            0.01            28,800.00          72,000.00             0.01       28,800.00
5 年以上         62,548,394.35            3.32        62,548,394.35      71,059,168.76            13.99   71,059,168.76
    合计      1,883,052,707.38          100.00        85,994,400.40     507,928,044.45           100.00   76,386,233.85

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
山西禹王煤炭气化有限公司
                                 40,579,258.15    40,579,258.15                     100.00    收回可能性很小
(应收煤款)
宁武县双源洗煤有限责任公司
                                 26,228,143.75    26,228,143.75                     100.00    收回可能性很小
(应收煤款)
            合计                 66,807,401.90    66,807,401.90                /                      /

2、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                   单位:元 币种:人民币
                                                 期末数                                      期初数
            单位名称
                                          金额       计提坏账金额                  金额          计提坏账金额
山西潞安矿业(集团)有限责任公司
                                       7,445,522.04           356,264.70       7,547,747.03          75,477.47
(集团公司)
              合计                     7,445,522.04           356,264.70       7,547,747.03          75,477.47

3、 应收账款金额前五名单位情况
                                                                                   单位:元 币种:人民币
                                                                                               占应收账款总额
           单位名称                  与本公司关系                金额              年限
                                                                                                 的比例(%)
山西潞安煤基合成油有限公司(煤基
                                    关联方                 184,055,109.04     1 年以内                        9.44
合成油公司)
武汉钢铁股份有限公司                非关联方               138,116,798.27     1 年以内                        7.08
山东钢铁股份有限公司莱芜分公司      非关联方               130,318,695.49     1 年以内                        6.68
山西潞安煤炭经销有限公司            关联方                 113,930,470.27     1 年以内                        5.84
山西漳山发电有限责任公司            非关联方                87,548,848.70     1 年以内                        4.49
              合计                         /               653,969,921.77         /                          33.53

4、 应收关联方账款情况
                                                                                   单位:元 币种:人民币
                                                                                                 占应收账款总
                   单位名称                             与本公司关系               金额
                                                                                                 额的比例(%)
山西潞安煤基合成油有限公司(煤基合成油公司)           同一母公司            184,055,109.04                9.44
山西潞安煤炭经销有限公司                               同一母公司            113,930,470.27                5.84
山西潞安荣海发电有限责任公司                           同一母公司             72,551,180.71                3.72
山西潞安集团司马煤业有限公司                           同一母公司                 18,135.00                0.00
山西潞安机械有限责任公司                               同一母公司                201,913.02                0.01
潞安工程勘察设计咨询有限责任公司                       同一母公司                162,621.31                0.01
山西潞安树脂有限责任公司                               同一母公司                544,444.59                0.03
山西潞安高纯硅业科技有限责任公司                       同一母公司                988,000.00                0.05
山西潞安华亿实业有限公司                               同一母公司              1,875,322.27                0.10
山西潞安工程有限公司                                   同一母公司              1,326,026.46                0.07
山西潞阳煤炭投资经营管理有限公司                       同一母公司              1,863,031.03                0.10



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     天脊煤化工集团股份有限公司                                      同一母公司                29,217.50                  0.01
     山西潞安太阳能科技有限责任公司                                  同一母公司               253,500.00                  0.01
     山西高河能源有限公司                                            同一母公司                95,000.00                  0.01
     山西潞安集团左权五里堠煤业有限公司                              同一母公司               176,000.00                  0.01
     山西潞圣选煤有限责任公司                                        同一母公司               139,725.00                  0.01
     山西潞安环能煤焦化工有限责任公司                                参股公司              35,344,624.25                  1.81
                           合计                                            /              413,554,320.45                 21.23

   (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
                                     (%)                             (%)                         (%)                            (%)
单项金额重大
并单项计提坏
                 46,836,316.25  10.50         46,836,316.25          100.00    46,836,316.25     20.78     46,836,316.25      100.00
账准备的其他
应收账款
按组合计提坏账准备的其他应收账款:
                389,619,131.34  87.31         36,055,157.46           17.83   168,781,742.63     74.87     31,801,910.22        18.84
组合小计        389,619,131.34  87.31         36,055,157.46           17.83   168,781,742.63     74.87     31,801,910.22        18.84
单项金额虽不
重大但单项计
                  9,800,000.00    2.19         9,800,000.00          100.00     9,800,000.00      4.35        9,800,000.00    100.00
提坏账准备的
其他应收账款
    合计        446,255,447.59    /           92,691,473.71            /      225,418,058.88      /        88,438,226.47         /

   单项金额重大并单项计提坏帐准备的其他应收账款
                                                                                                单位:元 币种:人民币
         其他应收款内容              账面余额                 坏账金额             计提比例(%)                  理由
     杨富民(暂借款)                46,836,316.25            46,836,316.25                100.00       收回可能性很小
               合计                  46,836,316.25            46,836,316.25              /                        /

   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
     其中:
                  302,689,021.34             77.52          3,020,535.82      111,022,206.81          65.78      1,110,222.07
     1 年以内小
                  302,689,021.34             77.52          3,020,535.82      111,022,206.81          65.78      1,110,222.07
     计
     1至2年        35,965,785.17              9.39       1,830,061.26          18,426,612.30         10.92         921,330.62
     2至3年        17,800,764.34              4.57       1,780,076.43           6,876,009.82          4.07         687,600.98
     3至4年           677,669.55              0.08         121,346.22             187,407.00          0.11          74,962.80
     4至5年         6,614,113.95              1.83       3,557,056.98           6,523,425.95          3.87       3,261,713.00
     5 年以上      25,871,776.75              6.61      25,746,080.75          25,746,080.75         15.25      25,746,080.75
         合计     389,619,131.34            100.00      36,055,157.46         168,781,742.63        100.00      31,801,910.22




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期末单项金额虽不重大但单项计提坏账准备的其他应收账款
                                                                                    单位:元 币种:人民币
        其他应收款内容                账面余额          坏账准备           计提比例(%)          计提理由
武乡县蟠龙镇政府(预分红款)          9,800,000.00      9,800,000.00                 100.00    收回可能性很小
              合计                    9,800,000.00      9,800,000.00             /                     /

2、 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
  本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。

3、 其他应收款金额前五名单位情况
                                                                                    单位:元 币种:人民币
                      与本公司关                                                                     占其他应收款
     单位名称                              金额                             年限
                          系                                                                         总额的比例(%)
                                                            1 年以内:4485217.61 元,1-2 年:
                                                            4812950.98 元,2-3 年 5076004.93 元,
杨富民                非关联方          46,836,316.25       3-4 年:1493157.84 元,4-5 年:                    10.50
                                                            1663581.38 元 , 5 年 以 上 :
                                                            29305403.51 元
西回辕村庄搬迁        非关联方          33,418,063.00       1 年以内                                            7.49
永红煤矿              非关联方          24,660,000.00       5 年以上                                            5.53
山西省安全生产监督
                      非关联方          24,000,000.00       1 年以内                                            5.38
管理局
                                                            1 年以内:2400000.00 元,1-2 年:
                                                            2400000.00 元,2-3 年:2400000.00
武乡县蟠龙镇政府      非关联方          10,800,000.00                                                           2.42
                                                            元,3-4 年:1300000.00 元,5 年以
                                                            上:2300000.00 元
         合计               /          139,714,379.25                        /                                 31.32

4、 应收关联方款项
                                                                                    单位:元 币种:人民币
          单位名称                 与本公司关系                金额         占其他应收账款总额的比例(%)
潞阳煤炭投资公司                 同一母公司                   286,849.00                                0.06
内蒙古潞蒙能源有限责任公司       同一母公司                   725,037.55                                0.15
            合计                         /                  1,011,886.55                                0.21

(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             682,082,139.42                      99.71              92,515,482.60                  99.71
1至2年                 1,923,284.59                       0.28                 200,000.00                   0.22
2至3年                    20,000.00                       0.01                  67,478.73                   0.07
    合计             684,025,424.01                     100.00              92,782,961.33                 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
山西焦煤集团有限责任公司              非关联方                 33,125,000.00   1 年以内       协议未履行完毕



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 山西潞安大成工贸有限责任公司            非关联方               30,000,000.00    1 年以内        预付材料款
 长治市晨丰商贸有限公司                  非关联方               20,000,000.00    1 年以内        协议未履行完毕
 山西晋牌水泥集团有限公司                非关联方                9,341,588.14    1 年以内        协议未履行完毕
 夏店车站                                非关联方                8,106,279.55    1 年以内        预付运费
               合计                            /               100,572,867.69        /                    /

(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            386,844,731.51        276,157.28    386,568,574.23   446,837,345.21         276,157.28     446,561,187.93
 库存商品          499,180,990.40      4,641,184.24    494,539,806.16   294,488,936.15       5,823,084.24     288,665,851.91
 周转材料            6,502,146.95                        6,502,146.95     4,261,386.61                          4,261,386.61
 委托加工物资        9,169,504.60                        9,169,504.60     9,527,477.91                          9,527,477.91
       合计        901,697,373.46      4,917,341.52    896,780,031.94   755,115,145.88       6,099,241.52     749,015,904.36

2、 存货跌价准备
                                                                                        单位:元 币种:人民币
                                                                          本期减少
   存货种类            期初账面余额         本期计提额                                                期末账面余额
                                                                 转回                 转销
 原材料                     276,157.28                                                                    276,157.28
 库存商品                 5,823,084.24                                               1,181,900.00       4,641,184.24
     合计                 6,099,241.52                                               1,181,900.00       4,917,341.52

3、 存货跌价准备情况
                                                                                     本期转回金额占该项存货期末
    项目         计提存货跌价准备的依据         本期转回存货跌价准备的原因
                                                                                           余额的比例(%)
                年末库存商品的成本高于其
 库存商品
                可变现净值

(八) 其他流动资产:
                                                                                        单位:元 币种:人民币
                项目                                  期末数                                 期初数
 超交所得税                                                  187,436.01                                   186,417.96
 留抵的增值税进项税                                      139,169,377.18                               110,153,885.39
             合计                                        139,356,813.19                               110,340,303.35

(九) 长期股权投资:
1、 长期股权投资情况
按成本法核算:
                                                                                        单位:元 币种:人民币
                                                                                                                   在被投资单
                                                       增减                          减值     在被投资单位
  被投资单位           投资成本          期初余额                 期末余额                                         位表决权比
                                                       变动                          准备     持股比例(%)
                                                                                                                     例(%)
 环能煤焦公司      36,690,659.84      36,690,659.84              36,690,659.84                              8.50           8.50

按权益法核算:
                                                                                        单位:元 币种:人民币

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                                                                                                             在被投资
                                                                                                  在被投资
 被投资单                                                                                                    单位表决
                 投资成本         期初余额         增减变动          期末余额         减值准备    单位持股
     位                                                                                                        权比例
                                                                                                  比例(%)
                                                                                                               (%)
 天脊潞安
            183,934,900.00      183,934,900.00                     183,934,900.00                      48.40         48.40
 公司
 潞安财务
            360,202,905.37      453,965,137.96   41,997,056.42     495,962,194.38                      33.33         33.33
 公司



(十) 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:         20,282,352,617.29                  198,616,399.27                    20,480,969,016.56
 其中:房屋及建筑物          4,197,539,103.34                                                     4,197,539,103.34
       机器设备
       运输工具
    矿井建筑物               4,931,040,785.36                   81,805,444.05                     5,012,846,229.41
    通用设备                 2,707,642,439.05                   87,354,682.29                     2,794,997,121.34
    运输设备                   518,262,744.77                    9,683,712.90                       527,946,457.67
    专用设备                 7,927,867,544.77                   19,772,560.03                     7,947,640,104.80
                                                 本期新增        本期计提
 二、累计折旧合计:         12,925,556,490.98                  626,530,395.17                    13,552,086,886.15
 其中:房屋及建筑物          1,906,819,388.85                  105,153,829.56                     2,011,973,218.41
       机器设备
       运输工具
     矿井建筑物              2,531,781,817.16                  105,936,155.25                     2,637,717,972.41
     通用设备                2,054,741,076.80                   97,359,433.59                     2,152,100,510.39
     运输设备                  259,309,386.71                   38,882,387.43                       298,191,774.14
     专用设备                6,172,904,821.46                  279,198,589.34                     6,452,103,410.80
 三、固定资产账面净
                             7,356,796,126.31                  /                       /          6,928,882,130.41
 值合计
 其中:房屋及建筑物          2,290,719,714.49                  /                       /          2,185,565,884.93
         机器设备                                              /                       /
       运输工具                                                /                       /
     矿井建筑物              2,399,258,968.20                  /                       /          2,375,128,257.00
     通用设备                  652,901,362.25                  /                       /            642,896,610.95
     运输设备                  258,953,358.06                  /                       /            229,754,683.53
     专用设备                1,754,962,723.31                  /                       /          1,495,536,694.00
 四、减值准备合计               12,488,869.66                  /                       /             12,488,869.66
 其中:房屋及建筑物                                            /                       /
         机器设备                                              /                       /
       运输工具                                                /                       /
     矿井建筑物                                                /                       /
     通用设备                                                  /                       /
     运输设备                    4,078,869.66                  /                       /              4,078,869.66
     专用设备                    8,410,000.00                  /                       /              8,410,000.00
 五、固定资产账面价
                             7,344,307,256.65                  /                       /          6,916,393,260.75
 值合计


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其中:房屋及建筑物       2,290,719,714.49                /                        /          2,185,565,884.93
      机器设备                                           /                        /
      运输工具                                           /                        /
   矿井建筑物            2,399,258,968.20                /                        /          2,375,128,257.00
   通用设备                652,901,362.25                /                        /            642,896,610.95
   运输设备                254,874,488.40                /                        /            225,675,813.87
   专用设备              1,746,552,723.31                /                        /          1,487,126,694.00
    本期折旧额:626,530,395.17 元。

2、 通过经营租赁租出的固定资产
                                                                              单位:元 币种:人民币
                           项目                                                   账面价值
专用设备                                                                                         22,051,797.73

3、 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
房屋及建筑物(774,383,037.29)      土地采用租赁方式使用导致房产证尚未办理

(十一) 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    6,939,666,554.46                6,939,666,554.46   5,949,382,691.73                  5,949,382,691.73

2、 重大在建工程项目变动情况:




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                                                                                                                                     单位:元 币种:人民币
                                                                                   工程投                                              本期利
                                                                                   入占预   工程    利息资本化累    其中:本期利息     息资本     资金
项目名称       预算数            期初数          本期增加         转入固定资产                                                                             期末数
                                                                                   算比例   进度        计金额        资本化金额         化率     来源
                                                                                   (%)                                              (%)
孟 家 窑
                                                                                                                                                  自有
120 万 吨     911,769,100.00    586,948,855.42   184,803,229.55                     84.64   85.00   30,476,672.62    18,393,186.99         5.20          771,752,084.97
                                                                                                                                                  资金
技改项目
黑 龙 120
                                                                                                                                                  自有
万吨技改     1,168,482,800.00   585,805,043.00    65,735,879.24     2,189,743.60    55.76   90.00   48,071,058.11    17,151,492.77        32.82          649,351,178.64
                                                                                                                                                  资金
项目
常兴 90 万
                                                                                                                                                  自有
吨技改项      640,910,000.00    572,553,518.45    76,232,394.78                    101.23   98.00    7,257,071.80                                        648,785,913.23
                                                                                                                                                  资金

温 庄 120
                                                                                                                                                  自有
万吨技改      747,660,700.00    206,510,157.23    47,235,949.75                     27.62   39.36    3,777,130.26     3,547,880.26       100.00          253,746,106.98
                                                                                                                                                  资金
项目
隰东 60 万
                                                                                                                                                  自有
吨技改项      415,495,000.00    177,086,978.96    14,938,908.41                     46.22   46.22    6,466,419.89     2,844,355.10        43.99          192,025,887.37
                                                                                                                                                  资金

大木厂 90
                                                                                                                                                  自有
万吨技改      740,773,100.00     73,348,455.70    17,527,415.46                     12.27   13.00                                                         90,875,871.16
                                                                                                                                                  资金
项目
前文明 90
                                                                                                                                                  自有
万吨技改      522,732,300.00     72,204,549.12     7,430,470.21                     15.23   15.00                                                         79,635,019.33
                                                                                                                                                  资金
项目
后堡 45 万
                                                                                                                                                  自有
吨技改项      369,043,400.00    342,906,110.40    17,186,669.32                     95.09   98.00   16,285,728.07       591,066.65                       360,092,779.72
                                                                                                                                                  资金

伊 田 120
                                                                                                                                                  自有
万吨技改      914,569,500.00    326,569,897.97    87,627,290.79                     45.29   45.29   26,697,668.86    14,272,469.89                       414,197,188.76
                                                                                                                                                  资金
项目
黑龙关 90
                                                                                                                                                  自有
万吨技改      670,000,000.00    270,906,162.99   132,581,738.02                     60.22   60.22                                                        403,487,901.01
                                                                                                                                                  资金
项目
开拓 45 万    340,000,000.00     13,358,085.47     4,999,172.58     1,549,172.58    81.48   80.00                                                 自有    16,808,085.47




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吨技改项                                                                                                                                        资金

潞安焦化
                                                                                                                                                自有
亚晋技改     1,013,198,247.55    453,198,247.55      10,090,330.63                    45.73   45.73                                                     463,288,578.18
                                                                                                                                                资金
项目
元丰吕梁
临县姚家                                                                                                                                        自有
             1,845,696,400.00     50,444,186.40        2,087,911.13                    2.85   2.85      2,210,970.14    1,567,624.00   100.00            52,532,097.53
山矿探矿                                                                                                                                        资金
支出
王 庄 540
                                                                                                                                                自有
水平延伸     1,050,000,000.00    213,024,519.32                        6,642,132.63   56.62   85.00                                                     206,382,386.69
                                                                                                                                                资金
工程
常 村 470
                                                                                                                                                自有
水平延伸     1,702,982,800.00    605,961,108.89     127,645,244.88                    43.08   43.08                                                     733,606,353.77
                                                                                                                                                资金
工程
余吾南风                                                                                                                                        自有
             1,194,906,100.00    360,738,385.52      64,910,134.96                    52.27   52.27                                                     624,548,520.48
井工程                                                                                                                                          资金
其他                            1,037,818,429.34     139,632,171.83                                                                                      978,550,601.17
   合计     14,248,219,447.55   5,949,382,691.73   1,000,664,911.54   10,381,048.81   /         /     141,242,719.75   58,368,075.66    /        /     6,939,666,554.46




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(十二)工程物资:
                                                                               单位:元 币种:人民币
     项目           期初数                本期增加                  本期减少               期末数
 专用材料             7,487,080.68          26,823,259.56             17,957,982.31        16,352,357.93
     合计             7,487,080.68          26,823,259.56             17,957,982.31        16,352,357.93

(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               9,658,864,351.57        66,081,963.52                 9,724,946,315.09
 采矿权                         9,387,014,597.18        51,523,185.02                 9,438,537,782.20
 土地使用权                       148,730,073.73        14,543,878.50                   163,273,952.23
 探矿权                           119,642,700.00            14,900.00                   119,657,600.00
 弘峰公司熔硫釜专利技术               310,000.00                                            310,000.00
 财务软件                           3,166,980.66                                          3,166,980.66
 二、累计摊销合计                 449,821,441.79        40,047,763.74                   489,869,205.53
 采矿权                           437,753,970.57        36,373,681.87                   474,127,652.44
 土地使用权                        11,155,999.69         3,362,749.77                    14,518,749.46
 探矿权
 弘峰公司熔硫釜专利技术                64,583.25            15,499.98                        80,083.23
 财务软件                             846,888.28           295,832.12                     1,142,720.40
 三、无形资产账面净值合计       9,209,042,909.78        26,034,199.78                 9,235,077,109.56
 采矿权                         8,949,260,626.61        15,149,503.15                 8,964,410,129.76
 土地使用权                       137,574,074.04        11,181,128.73                   148,755,202.77
 探矿权                           119,642,700.00            14,900.00                   119,657,600.00
 弘峰公司熔硫釜专利技术               245,416.75           -15,499.98                       229,916.77
 财务软件                           2,320,092.38          -295,832.12                     2,024,260.26
 四、减值准备合计
 采矿权
 土地使用权
 探矿权
 弘峰公司熔硫釜专利技术
 财务软件
 五、无形资产账面价值合计       9,209,042,909.78        26,034,199.78                 9,235,077,109.56
 采矿权                         8,949,260,626.61        15,149,503.15                 8,964,410,129.76
 土地使用权                       137,574,074.04        11,181,128.73                   148,755,202.77
 探矿权                           119,642,700.00            14,900.00                   119,657,600.00
 弘峰公司熔硫釜专利技术               245,416.75           -15,499.98                       229,916.77
 财务软件                           2,320,092.38          -295,832.12                     2,024,260.26
本期摊销额:40,047,763.74。
1)元丰土地使用权的说明:元丰矿业公司已与山西临县国土资源局签订《国有建设用地使用权
出让合同》,并于 2011 年 3 月 11 日取得临县国土资源局颁发的《建设用地批准书》,尚未取得
土地使用权证。
(2)截止 2013 年 6 月 30 日,潞宁煤业公司所持采矿权证上采矿权人仍为山西潞安矿业(集团)
有限责任公司,但实际使用人为潞宁煤业公司。

(十四) 商誉:
                                                                               单位:元 币种:人民币


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被投资单位名称
或形成商誉的事       期初余额             本期增加          本期减少              期末余额        期末减值准备
        项
上庄煤业公司         50,789,528.64                                             50,789,528.64
静安煤业公司         82,465,508.25                                             82,465,508.25
      合计          133,255,036.89                                            133,255,036.89
    报告期末本公司对上庄煤业公司及静安煤业公司不含商誉的资产组组合进行减值测试,经
计算预计可收回金额大于包含本公司及归属于上述公司少数股东商誉价值的资产组组合的账面
价值,故无需计提减值准备。

(十五) 长期待摊费用:
                                                                                    单位:元 币种:人民币
      项目              期初额           本期增加额        本期摊销额        其他减少额            期末额
资源动态监测费          9,600,000.00                           79,792.44                           9,520,207.56
土地租赁费             10,041,524.42                                                              10,041,524.42
供电线路租赁费             53,333.33                                                                  53,333.33
采矿权使用费              733,500.00                           6,000.00                              727,500.00
      合计             20,428,357.75                          85,792.44                           20,342,565.31

(十六) 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
开办费                                                          2,553,821.61                         2,553,821.61
应收款项                                                       17,816,767.93                        16,989,907.49
应付职工薪酬                                                   92,743,475.93                        92,743,475.93
政府补助                                                        1,067,500.00                         1,067,500.00
固定资产                                                      112,836,946.13                       112,836,946.13
其他应付款                                                        300,000.00                           300,000.00
长期应付款                                                      1,056,948.32                         1,056,948.32
煤炭安全生产费用及煤矿维简费                                  198,586,209.64                       185,554,129.34
存货                                                              332,764.38                           332,764.38
小计                                                          427,294,433.94                       413,435,493.20
递延所得税负债:
固定资产                                                           2,100,503.86                      2,100,503.86
小计                                                               2,100,503.86                      2,100,503.86

(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
可抵扣亏损                                          1,620,744,621.73                          1,620,744,621.73
             合计                                   1,620,744,621.73                          1,620,744,621.73

(3) 未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                    单位:元 币种:人民币
        年份                         期末数                           期初数                       备注
2014                                      31,972,154.72                   31,972,154.72
2015                                     211,380,121.16                 211,380,121.16


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2016                                    414,581,495.86                414,581,495.86
2017                                    962,810,849.99                962,810,849.99
        合计                          1,620,744,621.73              1,620,744,621.73              /

(4)应纳税差异和可抵扣差异项目明细
                                                                                单位:元 币种:人民币
                        项目                                                    金额
应纳税差异项目:
固定资产                                                                                       14,003,359.09
                      小计                                                                     14,003,359.09
可抵扣差异项目:
应收账款                                                                                      93,439,700.90
开办费                                                                                        10,215,286.44
应付职工薪酬                                                                                 543,440,972.79
政府补助                                                                                       4,270,000.00
固定资产                                                                                     563,948,577.57
其他应付款                                                                                     1,200,000.00
长期应付款                                                                                     4,227,793.28
煤炭安全生产费用及煤矿维简费                                                               1,142,792,132.69
存货                                                                                           2,218,429.20
                      小计                                                                 2,365,752,892.87

(十七) 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                   231,631,862.22   61,603,604.46   48,159,813.23                   245,075,653.45
二、存货跌价准备                 6,099,241.52                                  1,181,900.00       4,917,341.52
三、可供出售金融资产减值准

四、持有至到期投资减值准备
五、长期股权投资减值准备
六、投资性房地产减值准备
七、固定资产减值准备            12,488,869.66                                                    12,488,869.66
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               250,219,973.40   61,603,604.46   48,159,813.23   1,181,900.00    262,481,864.63

(十八) 其他非流动资产:
                                                                                单位:元 币种:人民币
                 项目                              期末数                              期初数
预付设备款                                               52,825,149.06                       153,564,103.90
预付土地出让金                                           42,465,704.24                       121,486,118.64
预付投资款                                               48,154,199.74                        64,301,047.04


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 村庄搬迁                                                12,999,000.00
                  合计                                  156,444,053.04                 339,351,269.58

(十九) 短期借款:
1、 短期借款分类:
                                                                              单位:元 币种:人民币
                  项目                            期末数                          期初数
 信用借款                                           1,946,000,000.00                  1,090,000,000.00
                  合计                              1,946,000,000.00                  1,090,000,000.00

(二十) 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                                       2,546,239,811.79                  2,213,400,000.00
                  合计                              2,546,239,811.79                  2,213,400,000.00
下一会计期间(下半年)将到期的金额 2,546,239,811.79 元。

(二十一) 应付账款:
1、 应付账款情况
                                                                              单位:元 币种:人民币
              项目                              期末数                             期初数
 1 年以内                                             5,521,339,628.82                 6,341,273,099.80
 1-2 年                                                 467,035,425.32                   641,974,667.95
 2-3 年                                                  68,353,146.23                   239,983,174.01
 3 年以上                                                68,850,264.31                   104,475,864.09
              合计                                    6,125,578,464.68                 7,327,706,805.85

2、 本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项
情况
                                                                             单位: 元 币种:人民币
            单位名称                           期末数                              期初数
 集团公司                                               616,354,209.36                   537,779,785.56
              合计                                      616,354,209.36                   537,779,785.56

(二十二) 预收账款:
1、 预收账款情况
                                                                              单位:元 币种:人民币
                 项目                             期末数                           期初数
 1 年以内                                             1,299,600,437.61               1,362,812,060.86
 1-2 年                                                  10,438,380.81                   41,685,587.68
 2-3 年                                                     839,036.18                   11,109,258.14
 3 年以上                                                   620,003.56                    5,721,868.97
                 合计                                 1,311,497,858.16               1,421,328,775.65

2、 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况:
                                                                              单位:元 币种:人民币
                单位名称                            期末数                          期初数
 集团公司                                                       321,375.85              5,396,151.91


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                 合计                                             321,375.85                      5,396,151.91

(二十三) 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        839,921,350.90    1,538,586,597.89      1,751,644,942.97       626,863,005.82
二、职工福利费                                        142,401,347.05        142,401,347.05
三、社会保险费                    47,346,347.34       555,783,228.77        428,752,092.38       174,377,483.73
    医疗保险费                    15,886,659.31          96,402,311.88         78,838,418.28      33,450,552.91
    基本养老保险费                10,453,913.29         308,396,379.56     237,734,991.06         81,115,301.79
    年金缴费                      15,214,526.18         103,345,913.20         85,870,552.49      32,689,886.89
    失业保险费                     5,501,744.98          29,945,073.79         16,903,528.57      18,543,290.20
    工伤保险费                       289,503.58          17,693,550.34          9,404,601.98       8,578,451.94
    生育保险费
四、住房公积金                       398,462.40          85,541,940.00          85,887,462.4          52,940.00
五、辞退福利
六、其他
工会经费                          46,251,828.59           29,959,139.49      26,209,696.21        50,001,271.87
职工教育经费                      73,993,464.06           37,478,831.10      15,230,623.54        96,241,671.62
            合计               1,007,911,453.29         2,389,751,084.3   2,450,126,164.55       947,536,373.04
    工会经费和职工教育经费金额:146,242,943.49。

(二十四) 应交税费:
                                                                                  单位:元 币种:人民币
               项目                            期末数                                   期初数
增值税                                               136,382,752.31                             54,390,726.50
营业税                                                   207,543.42                              2,552,559.87
企业所得税                                           177,095,866.34                            453,641,736.89
个人所得税                                            43,122,830.97                            111,428,381.68
城市维护建设税                                         7,024,881.43                              1,959,722.96
教育费附加                                             9,373,384.54                              3,004,761.68
地方教育费附加                                                                                   1,922,128.76
价格调控基金                                                800,680.69                           1,002,779.68
可持续发展基金                                           69,495,932.11                          64,905,494.92
房产税                                                      231,490.87                           1,342,058.49
矿产资源补偿费                                           18,997,387.23                          20,487,195.71
水资源费                                                 12,327,992.08                           9,718,732.14
资源税                                                   10,371,080.78                          12,738,565.00
印花税                                                    4,022,893.17                           4,759,652.24
其他地方性税费                                            3,866,533.74                           3,002,469.96
             合计                                       493,321,249.68                         746,856,966.48

(二十五) 应付利息:
                                                                                  单位:元 币种:人民币
            项目                               期末数                                   期初数
短期借款应付利息                                         23,957,295.28                           23,957,295.28
            合计                                         23,957,295.28                           23,957,295.28

(二十六) 应付股利:


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                                                                                                      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
         西营镇政府                                 1,576,513.33                    1,576,513.33       对方尚未领取
         股东分红                                 773,164,224.02
                 合计                             774,740,737.35                       1,576,513.33                /



        (二十七) 其他应付款:
        1、 其他应付款情况
                                                                                                      单位:元 币种:人民币
                       项目                               期末数                                         期初数
         1 年以内                                                    484,927,824.22                             592,141,799.97
         1-2 年                                                      349,967,954.35                             191,592,386.55
         2-3 年                                                      182,487,551.87                             263,882,193.46
         3 年以上                                                     91,927,683.10                              41,804,610.05
                       合计                                        1,109,311,013.54                           1,089,420,990.03

        2、 本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
                                                                                                      单位:元 币种:人民币
                    单位名称                                 期末数                                       期初数
         集团公司                                                  312,539,715.93                                  229,463,252.92
                        合计                                       312,539,715.93                                  229,463,252.92

        (二十八) 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                                      779,789,782.84                                   669,789,902.84
         1 年内到期的长期应付款                                    217,883,944.00                                   648,458,105.00
                     合计                                          997,673,726.84                                 1,318,248,007.84

        2、 1 年内到期的长期借款
        (1) 1 年内到期的长期借款
                                                                                                      单位:元 币种:人民币
                        项目                                 期末数                                       期初数
         质押借款                                                        49,189,782.84                              49,189,902.84
         保证借款                                                       278,000,000.00                             203,600,000.00
         信用借款                                                       452,600,000.00                             417,000,000.00
                        合计                                            779,789,782.84                             669,789,902.84

        (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       利率(%)
                                                                                                            本币金额           本币金额
中国建设银行潞矿支行      2012 年 3 月 6 日       2014 年 3 月 5 日          人民币               6.15    150,000,000.00
中国建设银行潞矿支行      2012 年 5 月 29 日      2014 年 5 月 28 日         人民币               6.15    100,000,000.00
中国建设银行潞矿支行      2012 年 5 月 24 日      2014 年 5 月 23 日         人民币               6.15    100,000,000.00
中国建设银行潞矿支行      2010 年 10 月 20 日     2013 年 10 月 21 日        人民币               6.15    100,000,000.00     100,000,000.00



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中国银行忻州分行        2011 年 12 月 25 日   2013 年 11 月 1 日       人民币                7.05    68,000,000.00     100,000,000.00
        合计                     /                      /                  /             /          518,000,000.00     200,000,000.00

        3、 1 年内到期的长期应付款:
                                                                                             单位:元 币种:人民币
        借款单位          期限       初始金额        利率(%)          应计利息           期末余额           借款条件
    蒲县政府资源价款     1年        30,000,000.00                       4,291,944.00     34,291,944.00    新良友采矿权价款
    蒲县政府资源价款     1年        31,000,000.00                                        31,000,000.00    伊田采矿权价款
    武乡政府资源价款     1年        29,516,000.00                                        29,516,000.00    温庄采矿权价款
    蒲县政府资源价款     1年        30,000,000.00                                        30,000,000.00    常兴采矿权价款
    蒲县政府资源价款     1年        30,000,000.00           7.315                        30,000,000.00    开拓采矿权价款

        (二十九) 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                                                        57,490,883.28                               78,661,855.66
         保证借款                                                     2,985,450,000.00                            1,870,223,400.00
         信用借款                                                     3,747,271,500.00                            2,612,001,500.00
                        合计                                          6,790,212,383.28                            4,560,886,755.66

        2、 金额前五名的长期借款:
                                                                                             单位:元 币种:人民币
                                                                                    利率            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
 招商银行太原分行       2013 年 3 月 16 日      2014 年 9 月 16 日      人民币        6.15       600,000,000.00
 招商银行太原分行       2012 年 12 月 28 日     2014 年 12 月 3 日      人民币        6.15       347,000,000.00        348,000,000.00
 中国农业银行宁武支行   2010 年 1 月 8 日       2015 年 1 月 7 日       人民币        5.18       300,000,000.00        300,000,000.00
 中国工商银行潞矿支行   2012 年 10 月 3 日      2015 年 10 月 30 日     人民币        6.15       300,000,000.00        300,000,000.00
 长治商业银行潞州支行   2012 年 12 月 5 日      2015 年 11 月 30 日     人民币        6.15       280,000,000.00        280,000,000.00
         合计                     /                      /                  /         /        1,827,000,000.00      1,228,000,000.00

        (三十) 长期应付款:
        1、 金额前五名长期应付款情况
                                                                                             单位:元 币种:人民币
                 单位                     期限               初始金额        利率(%)        应计利息        期末余额
         山西宁武国土资源局       2011/12/30-2018/12/30   1,134,961,200.00                                   614,560,148.97
         山西蒲县国土资源局       2012/03/31-2021/03/31     376,834,943.20                                   267,934,995.20
         山西蒲县国土资源局       2012/03/31-2020/03/31     282,404,752.00                                   225,904,752.00
         山西蒲县国土资源局       2012/03/31-2018/03/31     233,403,429.00                                   171,203,011.16
         山西宁武国土资源局       2012/10/31-2016/10/31     192,688,900.00                                   192,688,900.00

        (三十一) 其他非流动负债:
                                                                                             单位:元 币种:人民币
                                  项目                                  期末账面余额                  期初账面余额
         技改贷款财政贴息                                                     9,169,756.47                  9,169,756.47
         污染治理项目环保专项资金(漳村矿)                                   1,709,228.07                  1,709,228.07
         环保治理资金(弘峰焦化公司)                                         4,270,000.00                  4,270,000.00
         低浓度瓦斯及余热利用项目(五阳矿 4*500GF1-3RW)                        1,851,959.60                  1,916,000.00


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     伊田煤业公司资源整合专项拨款                                     1,600,000.00           1,600,000.00
     救护大队指挥车专项拨款                                             231,111.11             231,111.11
     煤矿安全改造项目中央预算内专项资金                              28,820,000.00          28,820,000.00
     矿产资源节约与综合利用资金                                      10,000,000.00
                           合计                                      57,652,055.25          47,716,095.65
    1、 技改贷款财政贴息:系山西省财政厅根据晋财建[2005]573 号文件《关于下达 2005 年国债
    专项资金基建支出预算(拨款)的通知》下拨的煤矿安全改造项目贷款贴息。此项资金形成的固定
    资产于 2010 年交付使用,按照该等固定资产的预计使用年限,将递延收益平均分摊转入当期损
    益。

    2、 污染治理项目环保专项资金:根据长治市财政局、长治市环境保护局长财综[2006]137 号文
    件《关于下达 2006 年第二批污染治理项目市级环保专项资金的通知》以及长治市财政局、长治
    市环境保护局长财综[2008]33 号文件《关于下达 2008 年省级第一批污染减排专项补助资金的通
    知》的规定,长治市财政局给予漳村煤矿新风井矿井水处理改造项目的拨款补助。新风井矿井
    水处理项目于 2010 年交付使用,按照该等资产的预计使用年限,将递延收益平均分摊转入当期
    损益。

    3、 环保治理资金:系根据长治市财政局、长治市环境保护局长财综[2008]125 号《关于下达 2008
    年市级环保治理项目专项资金的通知》和襄垣县财政局、襄垣县环保局襄财综[2008]158 号《关
    于 2008 年环境保护专项治理资金拨付的批复》、襄财预[2007]203 号《关于 2007 年环境保护
    专项治理资金拨付的批复》以及襄垣县财政局、襄垣县环保局"襄财综(2009)23 号《关于下达
    2009 年县级环保治理项目专项资金的通知》的有关规定,长治市、襄垣县两级财政局拨付给弘
    峰焦化公司的环境专项治理资金。地面除尘站于 2010 年投入使用,相对应的政府补助资金,按
    照该等资产的预计使用年限,将递延收益平均分摊转入当期损益。

    4、 低浓度瓦斯及余热利用项目:系根据山西省财政厅、山西省经济委员会、山西省发展和改
    革委员会联合下发的晋财建(2008)639 号《关于下达 2008 年山西省节能专项资金的通知》的
    规定,长治市财政局给予本公司五阳矿 4*500GF1-3RW 低浓度瓦斯及余热利用项目的拨款补助,
    2010 年 12 月 31 日收到第一笔拨款 140 万元,2011 年度收到剩余拨款 60 万元,该项目于 2011
    年投入使用,自 2011 年度 7 月起将递延收益平均分摊转入当期损益。

    5、 蒲县财政局可持续发展基金专项拨款:系根据省财政厅《关于下达 2009 年煤炭可持续发
    展基金基建支出预算(拨缴)指标的通知》(晋财建【2009】639 号)文件的规定,临汾市财政
    局拨付给伊田煤业公司 2009 年省级煤炭可持续发展基金,专项用于伊田煤业公司资源整合项
    目。

    6、 救护大队指挥车专项拨款:系根据山西省煤炭工业厅《关于下达全省矿山救护装备计划的
    通知》(晋煤救发【2011】681 号)文件的规定,山西省煤炭工业厅确定了全省矿山救护队装备
    配置更新计划,于 2011 年度 8 月份拨付给本公司抢险指挥车 1 辆,金额为 26 万元,自 2011 年
    度 9 月起将递延收益平均分摊转入当期损益。

    7、    煤矿安全改造项目中央预算内专项资金:于本年度起将递延收益平均分摊转入当期损益。

    (三十二) 股本:
                                                                                单位:元 币种:人民币
                                                    本次变动增减(+、-)
                期初数                                                                              期末数
                                发行新股     送股       公积金转股      其他         小计
股份总数    2,301,084,000.00                                                                   2,301,084,000.00



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(三十三) 专项储备:
       项 目              年初余额                  本年增加                 本年减少               年末余额
   安全生产费用        2,170,194,370.97         831,723,347.57          144,324,310.33         2,857,593,408.21
      维简费             147,009,572.68          98,655,061.77              76,955,414.55          168,709,219.90
 环境恢复治理保证金      251,882,181.68         175,427,048.20              24,803,931.71          402,505,298.17
   转产发展基金          767,418,189.76          87,582,984.10                  45,000.00          854,956,173.86
        合计           3,336,504,315.09      1,193,388,441.64           246,128,656.59         4,283,764,100.14

(三十四) 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)                 607,890,535.91                                                607,890,535.91
          合计                       607,890,535.91                                                607,890,535.91

(三十五) 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                     1,931,491,762.77                                                  1,931,491,762.77
        合计                     1,931,491,762.77                                                  1,931,491,762.77

(三十六) 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                                  7,843,191,262.04                   /
调整后 年初未分配利润                                    7,843,191,262.04                   /
加:本期归属于母公司所有者的净利润                         942,801,789.08                   /
    应付普通股股利                                         773,164,224.02
期末未分配利润                                           8,012,828,827.10                      /

(三十七) 营业收入和营业成本:
1、 营业收入、营业成本
                                                                                   单位:元 币种:人民币
          项目                           本期发生额                                     上期发生额
主营业务收入                                     9,084,010,288.08                               9,957,365,524.41
其他业务收入                                       390,020,255.54                                 222,242,803.71
营业成本                                         6,123,690,030.19                               5,774,962,912.65

2、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
工业              9,084,010,288.08       5,753,744,900.03             9,957,365,524.41       5,597,359,174.58
    合计          9,084,010,288.08       5,753,744,900.03             9,957,365,524.41       5,597,359,174.58

3、 主营业务(分产品)
                                                                                   单位:元 币种:人民币


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                                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
采掘业              8,678,478,998.64       5,335,039,689.50         9,712,206,853.07       5,328,582,181.14
煤化工业              405,531,289.44         418,705,210.53           245,158,671.34         268,776,993.44
    合计            9,084,010,288.08       5,753,744,900.03         9,957,365,524.41       5,597,359,174.58

4、 公司前五名客户的营业收入情况
                                                                               单位:元 币种:人民币
              客户名称                         营业收入              占公司全部营业收入的比例(%)
山东钢铁股份有限公司莱芜分公司                  583,559,053.87                                         6.16
山西潞安煤炭经销有限责任公司                    533,961,244.04                                         5.64
天津铁厂                                        399,903,149.60                                         4.22
武汉钢铁股份有限公司                            386,186,014.60                                         4.08
山西太钢不锈钢股份有限公司                      298,789,980.02                                         3.15
                合计                          2,202,399,442.13                                        23.25

(三十八) 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                   3,336,484.65                1,051,276.00    租赁、服务收入
城市维护建设税          44,652,410.02               53,357,955.91    按应缴纳增值税、营业税
教育费附加              56,808,984.42               62,934,419.10    3%
资源税                  21,089,403.64               28,880,049.74    资源移送或使用量 3.2 元/吨
      合计             125,887,282.73             146,223,700.75                     /

(三十九) 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                                             13,180,097.11                          13,149,490.98
业务费                                                2,971,608.71                           3,475,275.16
运输费                                               57,761,185.16                             635,735.06
装卸费                                                3,085,856.68                           2,306,239.24
保险费                                                   67,407.26                             239,309.51
修理费                                                   31,826.00                               4,110.00
差旅费                                                1,861,363.65                           1,307,844.04
租赁费                                                  296,957.00                             290,503.00
材料及低值易耗品摊销                                  2,009,016.22                           3,310,800.38
地销煤管理费                                             93,116.90                             182,896.02
销售服务费                                           50,260,040.00                          51,327,680.00
铁路运费                                              9,012,888.85                           5,764,944.39
港杂费                                                5,602,030.00                           4,251,100.00
地销煤装车费                                          7,128,776.73                           6,731,597.77
其他                                                 48,806,019.24                          60,140,170.00
            合计                                   180,424,493.93                          136,370,053.39

(四十) 管理费用
                                                                               单位:元 币种:人民币
            项目                           本期发生额                             上期发生额
材料及低值易耗品                                    55,945,223.42                           46,712,824.19
职工薪酬                                           463,294,267.60                         398,074,727.19


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电费                                                22,514,147.36                          13,298,729.79
折旧费                                             211,909,709.96                         253,488,143.01
修理费                                             260,753,718.19                         276,011,647.70
咨询及审计费                                        15,125,289.58                          16,280,033.96
诉讼费                                                 195,215.00                             293,107.60
排污费                                              38,420,017.00                          34,491,358.05
办公费                                              37,140,033.94                          36,528,973.77
水费                                                 3,741,637.32                           5,014,653.11
取暖费                                               2,451,203.90                           1,322,621.88
技术开发费                                         324,060,414.17                         336,991,174.18
租赁费                                              27,566,363.64                          18,977,071.59
差旅费                                              20,840,230.53                          26,984,134.87
会议费                                               9,053,515.21                          11,358,022.21
业务招待费                                          23,428,780.32                          29,478,769.32
保险费                                               4,183,159.03                           3,455,698.52
运输费                                               6,960,862.17                           4,639,271.19
无形资产摊销                                        40,056,613.75                          40,667,387.30
递延资产摊销                                            10,292.40                              88,862.33
警卫消防费                                          18,001,642.10                          17,715,205.11
税金                                                19,336,952.95                          12,703,874.77
矿产资源补偿费                                      80,079,738.72                          90,576,883.97
上级管理费                                           5,250,000.00                           5,291,549.14
绿化费                                               8,691,223.23                           5,761,223.41
董事会费                                             1,077,190.06                           1,056,742.86
土地使用费                                             199,935.84                           1,993,252.60
其他                                                53,154,865.09                          60,474,579.88
            合计                                 1,753,442,242.48                       1,749,730,523.50

(四十一) 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                                           252,584,517.71                        187,251,901.81
利息收入                                           -83,452,964.56                        -63,518,668.73
其他                                                35,523,273.99                          12,880,798.12
           合计                                    204,654,827.14                        136,614,031.20

(四十二) 投资收益:
1、 投资收益明细情况:
                                                                                单位:元 币种:人民币
                                                            本期发生额                 上期发生额
权益法核算的长期股权投资收益                                    41,997,056.42              41,117,655.95
处置交易性金融资产取得的投资收益                                   -60,643.05                  71,436.57
                      合计                                      41,936,413.37              41,189,092.52

2、 按权益法核算的长期股权投资收益:
                                                                                单位:元 币种:人民币
  被投资单位           本期发生额                上期发生额            本期比上期增减变动的原因
潞安财务公司               41,997,056.42             41,117,655.95   财务公司净利润增加
      合计                 41,997,056.42             41,117,655.95                 /




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(四十三) 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                                             13,443,791.23                        6,979,854.91
二、存货跌价损失                                                                                -87,576.70
三、可供出售金融资产减值损失
四、持有至到期投资减值损失
五、长期股权投资减值损失
六、投资性房地产减值损失
七、固定资产减值损失
八、工程物资减值损失
九、在建工程减值损失
十、生产性生物资产减值损失
十一、油气资产减值损失
十二、无形资产减值损失
十三、商誉减值损失
十四、其他
                合计                                        13,443,791.23                     6,892,278.21

(四十四) 营业外收入:
1、 营业外收入情况
                                                                                   单位:元 币种:人民币
    项目            本期发生额           上期发生额                   计入当期非经常性损益的金额
政府补助                   64,040.40           28,000.00
其他                    5,803,724.40       3,177,910.14
    合计                5,867,764.80       3,205,910.14

2、 政府补助明细
                                                                                   单位:元 币种:人民币
                        项目                                       本期发生额         上期发生额       说明
五阳矿 4*500GF1-3RW 低浓度瓦斯及余热利用项目                           64,040.40          28,000.00
                        合计                                           64,040.40          28,000.00      /

(四十五) 营业外支出:
                                                                                   单位:元 币种:人民币
           项目                  本期发生额             上期发生额          计入当期非经常性损益的金额
对外捐赠                            5,144,922.00           8,409,245.00                       5,144,922.00
赔偿金、违约金、罚款                6,049,588.21           2,841,259.92                       6,049,588.21
价格调控基金                        7,986,658.75           7,905,313.64
其他                                   51,253.05              60,768.77                             51,253.05
          合计                     19,232,422.01          19,216,587.33                         11,245,763.26

(四十六) 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                               345,733,245.14                  621,267,388.61
递延所得税调整                                                 -13,858,940.74                -106,675,380.93
                  合计                                         331,874,304.40                  514,592,007.68




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(四十七) 基本每股收益和稀释每股收益的计算过程:
    基本每股收益=P0÷S S= S0+S1+Si×Mi÷M0–Sj×Mj÷M0-Sk 其中:P0 为归属于公司
普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S 为发行在外的普通
股加权平均数;S0 为期初股份总数;S1 为报告期因公积金转增股本或股票股利分配等增加股
份数;Si 为报告期因发行新股或债转股等增加股份数;Sj 为报告期因回购等减少股份数;Sk 为
报告期缩股数;M0 报告期月份数;Mi 为增加股份次月起至报告期期末的累计月数;Mj 为减
少股份次月起至报告期期末的累计月数。 基本每股收益=归属于母公司的净利润 942801789.08/
股数 2301084000.00=0.41(元/股) 提示: 公司存在稀释性潜在普通股的,应当分别调整归属
于普通股股东的报告期净利润和发行在外普通股加权平均数,并据以计算稀释每股收益。 在发
行可转换债券、股份期权、认股权证等稀释性潜在普通股情况下,稀释每股收益可参照如下公
式计算: 稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、
可转换债券等增加的普通股加权平均数) 本公司不存在稀释性潜在普通股。

(四十八) 现金流量表项目注释:
1、 收到的其他与经营活动有关的现金:
                                                                        单位:元 币种:人民币
               项目                                              金额
利息收入                                                                           77,173,431.42
其他                                                                                5,867,764.80
               合计                                                                83,041,196.22

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
电费                                                                                22,514,147.36
咨询审计费                                                                          15,125,289.58
诉讼费                                                                                 195,215.00
排污费                                                                              38,420,017.10
办公费                                                                              37,140,033.94
水费                                                                                 3,741,637.32
取暖费                                                                               2,451,203.90
研发费                                                                             324,060,414.17
租赁费                                                                              27,863,320.64
差旅费                                                                              22,701,594.18
会议费                                                                               9,053,515.21
业务招待费                                                                          23,428,780.32
保险费                                                                               4,250,566.29
运输费                                                                              64,722,047.33
警卫消防费                                                                          18,001,642.10
土地使用费                                                                             199,935.84
上级管理费                                                                           5,250,000.00
绿化费                                                                               8,691,223.23


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董事会费                                                                                1,077,190.06
业务费                                                                                  2,971,608.71
装卸费                                                                                  3,085,856.68
销售服务费                                                                            50,260,040.00
材料及低值易耗品                                                                      57,594,239.64
管理部门税费                                                                          19,336,952.95
管理部门修理费                                                                        32,570,967.88
铁运费                                                                                  9,012,888.85
港杂费                                                                                  5,602,030.00
地销煤装车费                                                                            7,128,776.73
其他                                                                                 179,247,066.98
                   合计                                                              995,698,201.99


(四十九) 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                                                          769,185,327.68    1,739,401,236.07
加:资产减值准备                                                 13,443,791.23        6,892,278.21
固定资产折旧、油气资产折耗、生产性生物资产折旧                  626,530,395.17      541,957,118.60
无形资产摊销                                                     40,056,613.75       40,667,387.30
长期待摊费用摊销                                                     10,292.40           88,862.33
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)
公允价值变动损失(收益以“-”号填列)
财务费用(收益以“-”号填列)                                  204,654,827.14     136,614,031.20
投资损失(收益以“-”号填列)                                  -41,936,413.37     -41,189,092.52
递延所得税资产减少(增加以“-”号填列)                        -13,858,940.74    -106,675,380.93
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)                                -147,764,127.58   -420,915,861.21
经营性应收项目的减少(增加以“-”号填列)                    -2,170,673,975.53   -253,448,567.13
经营性应付项目的增加(减少以“-”号填列)                     1,816,701,925.46   -466,887,739.41
其他
经营活动产生的现金流量净额                                    1,096,349,715.61    1,176,504,272.51
2.不涉及现金收支的重大投资和筹资活动:
债务转为资本
一年内到期的可转换公司债券
融资租入固定资产
3.现金及现金等价物净变动情况:
现金的期末余额                                                7,571,608,190.54    6,331,666,593.25
减:现金的期初余额                                            5,952,306,214.53    7,226,355,732.07
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                                      1,619,301,976.01    -894,689,138.82



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         2、 本期取得或处置子公司及其他营业单位的相关信息
                                                                                        单位:元 币种:人民币
                                     项目                                本期发生额              上期发生额
          一、取得子公司及其他营业单位的有关信息:
          1.取得子公司及其他营业单位的价格
          2.取得子公司及其他营业单位支付的现金和现金等价物
               减:子公司及其他营业单位持有的现金和现金等价物
          3.取得子公司及其他营业单位支付的现金净额
          4.取得子公司的净资产
               流动资产
               非流动资产
               流动负债
               非流动负债
          二、处置子公司及其他营业单位的有关信息:
          1.处置子公司及其他营业单位的价格                                                           30,186,239.52
          2.处置子公司及其他营业单位收到的现金和现金等价物                                           18,715,468.50
               减:子公司及其他营业单位持有的现金和现金等价物                                         37,725,016.50
          3.处置子公司及其他营业单位收到的现金净额                                                  -19,009,548.00
          4.处置子公司的净资产                                                                       30,187,828.77
               流动资产                                                                               37,947,766.50
               非流动资产                                                                                 14,003.25
               流动负债                                                                                7,773,940.98
               非流动负债

         3、 现金和现金等价物的构成
                                                                                        单位:元 币种:人民币
                            项目                                   期末数                         期初数
          一、现金                                                   7,571,608,190.54               5,952,306,214.53
          其中:库存现金                                                   587,976.08                     530,102.96
                可随时用于支付的银行存款                             7,524,954,768.00               5,951,306,204.61
                可随时用于支付的其他货币资金                            46,065,446.46                     469,906.96
                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                               7,571,608,190.54              5,952,306,214.53

         七、 关联方及关联交易
         (一) 本企业的母公司情况
                                                                                        单位:万元 币种:人民币
                                                                    母公司对本    母公司对本
               企业类               法人代   业务性                                               本企业最终      组织机构代
母公司名称               注册地                        注册资本     企业的持股    企业的表决
                 型                   表       质                                                   控制方            码
                                                                      比例(%)     权比例(%)
                                                                                                 山西省人民
山西潞安矿              山西省襄
               国有独                                                                            政府国有资
业(集团)有            垣县侯堡    李晋平   制造业   221,430.00          62.67          62.67                    11076540-X
               资公司                                                                            产监督管理
限责任公司              镇
                                                                                                 委员会




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        (二) 本企业的子公司情况

                                                                                             单位:万元 币种:人民币
                                                                                             持股比例      表决权比     组织机构代
  子公司全称         企业类型       注册地        法人代表        业务性质      注册资本
                                                                                               (%)           例(%)          码
潞欣公司         有限责任公司     山西襄垣县     王剑波           投资咨询          220.00     100.00          100.00   74858378-7
弘峰焦化公司     有限责任公司     山西襄垣县     路明吉           制造业         23,100.00       85.69          85.69   72966863-8
元丰公司         有限责任公司     山西省临县     胡学军           制造业         20,000.00       90.00          90.00   73399807-4
永诚工贸公司     有限责任公司     山西长治市     邱东生           商业            1,350.00       80.00          80.00   75982583-3
潞安天脊公司     有限责任公司     山西潞城市     孙玉福           制造业          8,000.00       50.10          50.10   79639278-2
温庄煤业公司     有限责任公司     山西武乡县     吴有增           采掘业         22,000.00       71.59          71.59   71366718-X
余吾煤业公司     有限责任公司     山西屯留县     吴有增           采掘业        142,000.00     100.00          100.00   668613704
潞宁煤业公司     有限责任公司     山西宁武县     杨新建           采掘业         60,000.00       57.80          57.80   1107078-3
上庄煤业公司     有限责任公司     山西襄垣县     王德元           采掘业          7,002.00       60.00          60.00   11093137-5
东能煤业公司     有限责任公司     山西襄垣县     柴学周           商业            3,000.00       70.00          70.00   69425997-2
黑龙煤业公司     有限责任公司     山西蒲县       贾双春           采掘业          5,500.00       60.00          60.00   71361884-7
伊田煤业公司     有限责任公司     山西蒲县       贾双春           采掘业          6,000.00       60.00          60.00   68022022-5
常兴煤业公司     有限责任公司     山西蒲县       高 路            采掘业         23,000.00       82.87          82.87   57597895-8
黑龙关煤业公司   有限责任公司     山西蒲县       贾双春           采掘业         30,000.00       55.00          55.00   57597621-5
新良友煤业公司   有限责任公司     山西蒲县       王 强            采掘业         15,000.00       80.00          80.00   57597399-7
隰东煤业公司     有限责任公司     山西蒲县       王中海           采掘业         20,000.00       80.00          80.00   57596203-2
后堡煤业公司     有限责任公司     山西蒲县       杨进红           采掘业         12,000.00       60.00          60.00   57596540-1
开拓煤业公司     有限责任公司     山西蒲县       梁安文           采掘业         12,000.00       60.00          60.00   57595000-7
宇鑫煤业公司     有限责任公司     山西蒲县       张彦月           采掘业          8,000.00       70.00          70.00   05418926-7
潞安焦化公司     有限责任公司     山西潞城市     路明吉           制造业        100,000.00     100.00          100.00   05885730-6

        (三) 本企业的合营和联营企业的情况
                                                                                             单位:万元 币种:人民币
                                                                                                         本企业在
                                                                                           本企业持
          被投资单                                                                                       被投资单    组织机构代
                      企业类型     注册地      法人代表      业务性质        注册资本        股比例
            位名称                                                                                       位表决权        码
                                                                                               (%)
                                                                                                         比例(%)
         二、联营企业
         天脊潞安 有限责任       山西省潞
                                               王俊彦        制造业           38,000.00        48.40         48.40   75409043-6
         公司        公司        城市
         潞安财务 有限责任       山西省长
                                               杨建林        金融业          100,000.00        33.33         33.33   23598994-1
         公司        公司        治市

        (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
         山西潞安华亿实业有限公司(华亿公司)                                  母公司的控股子公司             11076556-5
         山西清浪饮品有限公司(清浪公司)                                    母公司的控股子公司             60235325-X
         山西潞安民爆器材有限责任公司                                        母公司的控股子公司             734014962
         山西潞安煤化有限责任公司                                            母公司的控股子公司             729687273
         山西潞安塑业科技有限责任公司                                        母公司的控股子公司             739342236
         山西潞安炭黑科技有限责任公司                                        母公司的控股子公司             739339176
         山西省轻工建设有限责任公司(轻工建设公司)                          母公司的控股子公司             110014753
         山西潞安常平集团有限公司                                            母公司的控股子公司             111051847
         山西潞安郭庄煤业有限责任公司(郭庄煤业公司)                        母公司的控股子公司             701168084
         山西潞安矿业集团慈林山煤业有限公司(慈林山煤业公司)                  母公司的控股子公司             111080752
         山西潞安集团司马煤业有限公司(司马煤业公司)                          母公司的控股子公司             794213875


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山西潞安余吾热电有限责任公司(余吾热电公司)                    母公司的控股子公司         776734335
山西潞安容海发电有限责任公司(容海发电公司)                    母公司的控股子公司         776722449
山西潞安工程有限公司(潞安工程公司)                            母公司的控股子公司         701167372
山西潞安煤基合成油有限公司(煤基合成油公司)                    母公司的控股子公司         792203892
长治市潞安鸿源房地产开发有限公司                              母公司的控股子公司         788520502
山西潞安树脂有限责任公司(潞安树脂公司)                      母公司的控股子公司         660438147
山西潞安技术咨询开发研究所有限公司(技术咨询研究所公司)      母公司的控股子公司         781005903
山西潞安新疆煤化工(集团)有限公司                            母公司的控股子公司         299190100
山西潞安机械有限责任公司(潞安机械公司)                        母公司的控股子公司         666606973
内蒙古潞蒙能源有限责任公司(潞蒙公司)                        母公司的控股子公司         797169857
漯河郑安物流有限责任公司(郑安物流公司)                      母公司的控股子公司         783442170
山西高河能源有限公司(高河能源公司)                          母公司的控股子公司         717866039
山西防爆电机(集团)有限公司(防爆电机公司)                      母公司的控股子公司         11077009X
山西潞安煤炭经销有限责任公司(煤炭经销公司)                  母公司的控股子公司         66040588X
上海潞安投资有限公司                                          母公司的控股子公司         741610594
山西潞安矿业(集团)日照国贸有限公司(日照国贸公司)          母公司的控股子公司         16836760-7
山西潞安高纯硅业科技有限责任公司(高纯硅业科技公司)          母公司的控股子公司         67642572X
山西潞安宾馆服务有限公司(潞安宾馆)                          母公司的控股子公司         676408401
山西潞安建设工程质量检测有限公司(工程质检公司)               母公司的控股子公司         69221886-X
天脊煤化工集团股份有限公司(天脊煤化工公司)                  母公司的控股子公司         754061969
山西潞安集团左权五里堠煤业有限公司(五里堠煤业公司)          母公司的控股子公司         11282189-0
山西潞阳煤炭投资经营管理有限公司(潞阳煤炭投资公司)          母公司的控股子公司         69666585-1
山西潞安太阳能科技有限责任公司(太阳能科技公司)              母公司的控股子公司         68809506X
山西潞圣选煤有限责任公司(潞圣选煤公司)                      母公司的控股子公司         56131595-0
潞安工程勘察设计咨询有限责任公司(工程勘察设计咨询公司)      母公司的控股子公司         73933254-8

(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(%)
                                                                                                  (%)
集团公司       电力           市场价         225,685,997.01             100.00 257,429,773.38         100.00
集团公司       材料           市场价          39,508,977.04                    127,542,782.38
集团公司       加工修理费     协议价           8,016,498.00                      8,075,466.00
集团公司       租赁费         市场价          23,565,578.18             100.00  23,847,274.59         100.00
集团公司       劳务           协议价         152,259,446.51                    179,485,876.53
机械公司       机械产品       市场价          27,657,059.83                         26,700.00
清浪公司       劳务           协议价             341,876.58                        711,530.00
工程公司       工程劳务       协议价         185,968,017.49                     61,904,987.00
技术咨询公司   劳务           协议价             841,285.00                        837,100.00
潞安宾馆       劳务           协议价             672,000.00                      1,094,420.00
华亿公司       材料           市场价         115,125,589.47                    118,407,865.19
华亿公司       运输费         市场价           1,403,003.96                      3,633,216.00
华亿公司       加工修理费     协议价          12,544,692.59                     20,048,069.28
华亿公司       租赁费         市场价             676,456.68                        696,634.71
华亿公司       劳务           协议价           4,526,203.75                      4,692,393.95
轻工建设公司   工程劳务       协议价           9,500,000.00
高河能源公司   煤炭           市场价           4,890,740.02
郭庄煤业公司   煤炭           市场价             524,406.91


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                              山西潞安环保能源开发股份有限公司 2013 年半年度报告



    郑安物流公司   劳务               协议价                51,559,960.00
    日照国贸公司   劳务               协议价                10,051,590.00
    上海投资公司   劳务               协议价                                                       768,500.00

   出售商品/提供劳务情况表
                                                                                           单位:元 币种:人民币
                                                                 本期发生额                          上期发生额
                   关联交易        关联交易定
                                                                                                             占同类交易
    关联方                         价方式及决                          占同类交易金
                                                         金额                                   金额         金额的比例
                     内容            策程序                            额的比例(%)
                                                                                                                (%)
集团公司         煤炭              市场价            12,455,232.00                0.14       15,371,695.04           0.16
集团公司         材料及配件        市场价             6,863,602.72                            2,855,448.42
树脂公司         材料              市场价               106,362.90                            1,932,917.71
司马公司         材料              市场价               627,350.00                              104,815.00
机械公司         材料              市场价               493,817.80                              820,944.21
容海发电公司     材料              市场价               175,097.85                              237,126.00
工程勘察设计咨
                 材料              市场价               197,849.21
询公司
煤基合成油公司   材料              市场价               234,624.39                              601,849.94
煤基合成油公司   煤炭              市场价           138,392,525.35                1.59       91,842,834.22           0.95
煤炭经销公司     煤炭              市场价           533,961,244.04                6.15      573,190,330.66           5.90
天脊煤化工公司   煤炭              市场价           267,120,140.87                3.08      476,474,352.77
日照国贸公司     煤炭              市场价           161,198,048.02                1.86      234,876,066.86           2.42
华亿公司         煤炭              市场价           131,076,431.81                1.51      189,204,876.03           1.95
余吾热电公司     煤炭              市场价            88,573,006.79                1.02       56,357,420.00           0.58
民爆器材公司     煤炭              市场价             1,089,110.40                0.01          452,580.00           0.01
容海发电公司     煤炭              市场价           118,604,042.00                1.37       94,567,324.40           0.97

   2、 关联方资金拆借
                                                                                           单位:元 币种:人民币
      关联方            拆借金额                   起始日                     到期日                  说明
    拆入
    财务公司            100,000,000.00      2012 年 1 月 12 日       2013 年 1 月 11 日       本期已偿还
    财务公司             50,000,000.00      2012 年 1 月 17 日       2013 年 1 月 16 日       本期已偿还
    财务公司              5,000,000.00      2012 年 2 月 24 日       2013 年 3 月 22 日       本期已偿还
    财务公司              5,000,000.00      2012 年 7 月 31 日       2013 年 4 月 26 日       本期已偿还
    财务公司              5,000,000.00      2011 年 11 月 29 日      2013 年 5 月 28 日       本期已偿还
    财务公司              5,000,000.00      2012 年 4 月 27 日       2013 年 6 月 19 日       本期已偿还
    财务公司             10,000,000.00      2012 年 3 月 27 日       2013 年 3 月 26 日       本期已偿还
    财务公司              1,523,813.99      2013 年 3 月 6 日        2013 年 6 月 6 日        本期已偿还
    集团公司             84,000,000.00      2012 年 11 月 26 日      2013 年 11 月 25 日      借款未到期
    集团公司             66,000,000.00      2012 年 11 月 23 日      2013 年 11 月 22 日      借款未到期
    财务公司            500,000,000.00      2012 年 11 月 14 日      2013 年 11 月 13 日      借款未到期
    财务公司             70,000,000.00      2012 年 12 月 12 日      2013 年 12 月 11 日      借款未到期
    财务公司            150,000,000.00      2013 年 1 月 10 日       2014 年 1 月 9 日        借款未到期
    财务公司            100,000,000.00      2013 年 5 月 27 日       2014 年 5 月 26 日       借款未到期
    财务公司             60,000,000.00      2013 年 6 月 27 日       2014 年 6 月 26 日       借款未到期
    财务公司            224,570,000.00      2013 年 2 月 26 日       2017 年 11 月 28 日      借款未到期
    财务公司             50,000,000.00      2012 年 8 月 9 日        2016 年 4 月 27 日       借款未到期
    财务公司             35,000,000.00      2011 年 11 月 29 日      2015 年 11 月 27 日      借款未到期
    财务公司             25,000,000.00      2012 年 2 月 24 日       2015 年 9 月 23 日       借款未到期


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                      山西潞安环保能源开发股份有限公司 2013 年半年度报告



财务公司           25,000,000.00   2012 年 4 月 27 日      2015 年 10 月 23 日       借款未到期
财务公司           20,000,000.00   2012 年 7 月 31 日      2015 年 7 月 28 日        借款未到期
财务公司           20,000,000.00   2012 年 11 月 6 日      2015 年 1 月 15 日        借款未到期
财务公司           10,000,000.00   2013 年 5 月 30 日      2015 年 12 月 16 日       借款未到期
财务公司           90,000,000.00   2012 年 3 月 27 日      2016 年 3 月 24 日        借款未到期
财务公司           50,000,000.00   2012 年 6 月 8 日       2017 年 6 月 7 日         借款未到期
财务公司           50,000,000.00   2012 年 7 月 31 日      2017 年 3 月 24 日        借款未到期
财务公司           20,000,000.00   2012 年 9 月 26 日      2017 年 4 月 14 日        借款未到期
财务公司           30,000,000.00   2012 年 10 月 24 日     2016 年 8 月 10 日        借款未到期
财务公司           18,476,186.01   2013 年 3 月 6 日       2016 年 3 月 5 日         借款未到期
财务公司           10,000,000.00   2013 年 3 月 15 日      2013 年 8 月 15 日        签发应付票据
财务公司           10,000,000.00   2013 年 3 月 15 日      2013 年 9 月 13 日        签发应付票据
财务公司           10,000,000.00   2013 年 4 月 12 日      2013 年 10 月 11 日       签发应付票据
财务公司           10,000,000.00   2013 年 4 月 23 日      2013 年 10 月 23 日       签发应付票据
财务公司           10,000,000.00   2013 年 5 月 29 日      2013 年 11 月 29 日       签发应付票据
财务公司           10,000,000.00   2013 年 5 月 29 日      2013 年 11 月 29 日       签发应付票据
财务公司            5,000,000.00   2013 年 7 月 22 日      2014 年 1 月 22 日        签发应付票据
财务公司            5,000,000.00   2013 年 7 月 22 日      2014 年 1 月 22 日        签发应付票据

(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
应收账款      司马煤业公司                 18,135.00            181.35
应收账款      机械公司                    201,913.02          2,019.93
应收账款      荣海发电公司             72,551,180.71        725,511.81
              工程勘察设计咨询
应收账款                                  162,621.31           1,626.21
              公司
应收账款      树脂公司                    544,444.59          22,244.45         420,000.00              4,200.00
应收账款      煤基合成油公司          184,055,109.04       2,725,985.27     282,135,854.38          2,821,358.54
应收账款      高纯硅业科技公司            988,000.00          49,400.00         988,000.00             49,400.00
应收账款      华亿公司                  1,875,322.27          18,753.22       3,979,589.97             39,795.90
应收账款      工程公司                  1,326,026.46          66,301.32      32,927,614.02            329,276.14
应收账款      潞阳煤炭投资公司          1,863,031.03         101,086.57       5,822,258.43            201,963.99
预付账款      天脊潞安公司                244,723.67
应收账款      天脊煤化工公司               29,217.50             292.18
应收账款      集团公司                  7,445,522.04         356,264.70          7,547,747.03         75,477.47
应收账款      煤炭经销公司            113,930,470.27       1,139,304.70
应收账款      太阳能科技公司              253,500.00          25,350.00         253,500.00            25,350.00
应收账款      高河能源公司                 95,000.00           4,750.00          95,000.00             4,750.00
应收账款      五里堠煤业公司              176,000.00           8,800.00         176,000.00             8,800.00
应收账款      潞圣选煤公司                139,725.00           1,397.25       1,397,250.00            13,972.50
应收账款      环能煤焦公司             35,344,624.25      35,344,624.25      35,344,624.25        35,344,624.25
其他应收款    潞阳煤炭投资公司            286,849.00          14,342.45         286,849.00            14,342.45
其他应收款    潞蒙公司                    725,037.55           7,250.38         535,864.51             5,358.65

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                  华亿公司                                   29,290,244.13            201,078,672.24


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                       山西潞安环保能源开发股份有限公司 2013 年半年度报告



应付账款                     工程公司                                   182,151,414.29             398,025,601.43
应付账款                     轻工建设公司                                 5,442,463.17               4,481,675.44
应付账款                     机械公司                                   152,757,337.54             478,868,712.54
应付账款                     集团公司                                   616,354,209.36             537,779,785.56
应付账款                     技术咨询研究所公司                             468,405.00               1,802,315.00
其他应付款                   集团公司                                   222,539,715.90             229,463,252.92
其他应付款                   清浪公司                                        20,000.00
其他应付款                   潞蒙公司                                       725,037.55
应付账款                     工程质检公司                                 1,126,488.00               4,765,123.00
应付账款                     工程勘察设计咨询公司                           230,000.00
应付账款                     民爆器材公司                                 7,969,550.00               4,854,050.00
应付账款                     防爆电机公司                                   396,450.75               3,543,120.90
预收账款                     集团公司                                       321,375.85               5,396,151.91
预收账款                     清浪公司                                        50,269.24                 130,912.00
预收账款                     民爆器材公司                                   340,913.56                  15,172.73
预收账款                     余吾热电公司                                 9,411,936.02                 704,353.97
预收账款                     潞安机械公司                                        68.51                      68.51
预收账款                     华亿公司                                     8,229,734.84               5,597,311.06
预收账款                     日照国贸公司                                10,525,976.38              19,127,692.56
预收账款                     天脊煤化工公司                              20,508,277.28             113,038,842.10
应付账款                     郑安物流公司                                 8,031,080.00                  58,040.00
其他应付款                   日照国贸公司                                 1,401,120.00
其他应付款                   郭庄煤业公司                                   248,898.86                263,079.07
其他应付款                   高河能源公司                                 5,722,165.86
应付账款                     慈林山煤业公司                              54,400,000.00              30,000,000.00
应付账款                     司马煤业公司                                35,620,500.00              52,920,500.00

八、 股份支付:
  无

九、 或有事项:
  无

十、 承诺事项:
  无
十一、 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:
                                                                                   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:
          1,358,235,902.11 100.00    95,756,723.77         7.05   460,188,029.65    100.00   85,170,175.75          18.51
组合小
          1,358,235,902.11 100.00    95,756,723.77         7.05   460,188,029.65    100.00   85,170,175.75          18.51

  合计    1,358,235,902.11    /      95,756,723.77         /      460,188,029.65      /      85,170,175.75          /

组合中,按账龄分析法计提坏账准备的应收账款:

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                         山西潞安环保能源开发股份有限公司 2013 年半年度报告



                                                                                       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
其中:
                  1,214,327,486.51          89.41       12,143,274.87     361,991,957.81         78.66     3,619,919.58
1 年以内小计      1,214,327,486.51          89.41       12,143,274.87     361,991,957.81         78.66     3,619,919.58
1至2年               63,218,890.84           4.65        3,160,944.54         651,494.52          0.14        32,574.73
2至3年                  263,356.00           0.02           26,335.60         609,953.40          0.13        60,995.34
3至4年                                                                     25,402,102.41          5.52    10,160,840.96
4至5年                                                                        473,352.75          0.10       236,676.38
5 年以上             80,426,168.76           5.92       80,426,168.76      71,059,168.76         15.45    71,059,168.76
      合计        1,358,235,902.11         100.00       95,756,723.77     460,188,029.65        100.00    85,170,175.75



2、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                       单位:元 币种:人民币
                                               期末数                                        期初数
      单位名称
                                     金额               计提坏帐金额                 金额           计提坏帐金额
集团公司                             7,445,522.04             74,455.22              7,547,747.03         75,477.47
           合计                      7,445,522.04             74,455.22              7,547,747.03         75,477.47

3、 应收账款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              年限         占应收账款总额的比例(%)
煤基油公司                 关联方                       184,055,109.04    1 年以内                           13.55
武汉钢铁公司               非关联方                     138,116,798.27    1 年以内                           10.17
山西钢铁莱芜分公司         非关联方                     130,318,695.49    1 年以内                             9.59
潞安煤炭经销公司           关联方                       113,930,470.27    1 年以内                             8.39
山西漳山发电公司           非关联方                      87,548,848.70    1 年以内                             6.45
        合计                       /                    653,969,921.77          /                            48.15

(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
                     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:
              499,715,356.53 100.00 121,070,415.92              24.23    218,790,017.88     100.00   80,505,486.29     36.80
组合小计      499,715,356.53 100.00 121,070,415.92              24.23    218,790,017.88     100.00   80,505,486.29     36.80
    合计      499,715,356.53    /   121,070,415.92               /       218,790,017.88       /      80,505,486.29      /

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(%)


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                                    山西潞安环保能源开发股份有限公司 2013 年半年度报告



          1 年以内
          其中:
                             311,922,313.89        62.43       3,002,973.14     61,437,042.26         28.08      614,370.44
          1 年以内小计       311,922,313.89        62.43       3,002,973.14     61,437,042.26         28.08      614,370.44
          1至2年              30,601,562.41         6.12       1,496,328.12     18,922,986.41          8.65      946,149.32
          2至3年              19,344,470.52         3.87       2,134,447.05     15,953,904.72          7.29    1,595,390.47
          3至4年              15,945,208.27         3.19       5,178,083.31     26,481,291.88         12.10   10,592,516.75
          4至5年              27,586,434.29         5.52      25,943,217.15     58,475,466.60         26.73   29,237,733.30
          5 年以上            94,315,367.15        18.87      83,315,367.15     37,519,326.01         17.15   37,519,326.01
                合计         499,715,356.53       100.00     121,070,415.92    218,790,017.88        100.00   80,505,486.29

         2、其他应收账款金额前五名单位情况
                                                                                                单位:元 币种:人民币
                                                                                                     占其他应收账款总额
                     单位名称                 与本公司关系             金额             年限
                                                                                                         的比例(%)
          上庄煤矿                         子公司                  135,921,009.32    1-5 年                        27.20
          西回辕村庄搬迁                   非关联方                 33,418,063.00    1 年以内                        6.69
          永红煤矿                         非关联方                 24,660,000.00    5 年以上                        4.93
          山西省安全生产监督管理局         非关联方                 24,000,000.00    一年以内                        4.80
          中国(太原)煤炭交易中心         非关联方                  4,000,000.00    一年以内                        0.80
                    合计                          /                221,999,072.32          /                       44.42

         (三) 长期股权投资
         按成本法核算
                                                                                                单位:元 币种:人民币
                                                                                                减     本期    在被投
                                                                                                                        在被投资单
                                                                                                值     计提    资单位
   被投资单位            投资成本          期初余额           增减变动          期末余额                                位表决权比
                                                                                                准     减值    持股比
                                                                                                                          例(%)
                                                                                                备     准备    例(%)
弘峰焦化公司           162,400,000.00     162,400,000.00     47,234,300.00    209,634,300.00                      85.69        85.69
元丰公司               180,000,000.00     180,000,000.00                                                          90.00        90.00
长泰永诚工贸公司        10,800,000.00      10,800,000.00                                                          80.00        80.00
潞安天脊公司            40,080,000.00      40,080,000.00                                                          50.10        50.10
潞欣公司                 2,000,000.00       2,000,000.00       541,867.48       2,541,867.48                     100.00       100.00
温庄煤业公司           166,090,225.77     156,515,042.17                                                          71.59        71.59
余吾煤业公司         1,483,655,604.72   1,483,655,604.72                                                         100.00       100.00
潞宁煤业公司           592,691,882.09     592,691,882.09                                                          57.80        57.80
上庄煤业公司            80,000,000.00      80,000,000.00                                                          60.00        60.00
东能煤业公司            21,000,000.00      21,000,000.00                                                          70.00        70.00
黑龙煤业公司           239,900,000.00     239,900,000.00                                                          60.00        60.00
伊田煤业公司           263,900,000.00     263,900,000.00                                                          60.00        60.00
常兴煤业公司           190,600,000.00     190,600,000.00                                                          82.87        82.87
黑龙关煤业公司         165,000,000.00     165,000,000.00                                                          55.00        55.00
新良友煤业公司         120,000,000.00     120,000,000.00                                                          80.00        80.00
隰东煤业公司           160,000,000.00     160,000,000.00                                                          80.00        80.00
后堡煤业公司            72,000,000.00      72,000,000.00                                                          60.00        60.00
开拓煤业公司            72,000,000.00      72,000,000.00                                                          60.00        60.00
宇鑫煤业公司            56,000,000.00      56,000,000.00                                                          70.00        70.00
潞安焦化公司         1,000,000,000.00   1,000,000,000.00                                                         100.00       100.00
环能煤焦公司            36,690,659.84      36,690,659.84                                                           8.50         8.50




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                                 山西潞安环保能源开发股份有限公司 2013 年半年度报告



    按权益法核算
                                                                                             单位:元 币种:人民币
                                                                                            本期             在被投 在被投资
被投资                                                                              减值    计提    现金     资单位 单位表决
             投资成本           期初余额         增减变动           期末余额
  单位                                                                              准备    减值    红利     持股比   权比例
                                                                                            准备             例(%) (%)
天脊潞
          183,934,900.00     183,934,900.00                                                                   48.40           48.40
安公司
潞安财
          360,202,905.37     453,965,137.96    41,997,056.42     495,962,194.38                               33.33           33.33
务公司

    (四) 营业收入和营业成本:
    1、 营业收入、营业成本
                                                                                             单位:元 币种:人民币
                    项目                               本期发生额                               上期发生额
     主营业务收入                                          7,327,517,479.38                             8,408,474,458.62
     其他业务收入                                            160,017,597.53                               194,470,234.23
     营业成本                                              5,232,002,335.25                             5,472,653,178.79

    2、 主营业务(分产品)
                                                                                             单位:元 币种:人民币
                                        本期发生额                                         上期发生额
         产品名称
                             营业收入              营业成本                     营业收入              营业成本
     煤炭                  7,327,517,479.38       5,103,659,933.63             8,408,474,458.62       5,326,774,649.78
         合计              7,327,517,479.38       5,103,659,933.63             8,408,474,458.62       5,326,774,649.78

    3、 公司前五名客户的营业收入情况
                                                                                             单位:元 币种:人民币
                 客户名称                            营业收入总额                  占公司全部营业收入的比例(%)
     山东钢铁股份有限公司莱芜分公司                      583,559,053.87                                          11.15
     山西潞安煤炭经销有限责任公司