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神州长城(000018)公告正文

ST中冠A:2012年半年度报告

公告日期:2012-08-16

                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    深圳中冠纺织印染股份有限公司Shenzhen Victor Onward Textile Industrial Co., Ltd.
       2012年半年度报告
      The Semiannual Report 2012
         二 0 一二年八月十四日
                                     深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                               重要提示
    本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏并对其内容的真实性、准确性和完整性承担个别及连带责任。
    公司董事长、总经理胡永峰先生、副总经理张金良先生、财务部经理任长征先生声明:保证半年度报告中财务报告的真实、完整。
    公司半年度财务报告未经审计。
                                                   深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                                     目             录
    第一章   公司基本情况 ........................................................................ 4
    第二章   主要会计数据和业务数据摘要 ............................................ 5
    第三章   股本变动及股东情况 ............................................................ 7
    第四章   董事、监事、高级管理人员情况 ...................................... 11
    第五章   董事会报告 .......................................................................... 15
    第六章   重要事项 .............................................................................. 23
    第七章   财务报告(未经审计) ...................................................... 35
    第八章   备查文件 ............................................................................ 141
                                                                  深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                                           一、公司基本情况(一)公司信息
    A 股代码                   000018                                  B 股代码                200018
    A 股简称                   ST 中冠 A                               B 股简称                ST 中冠 B
    上市证券交易所             深圳证券交易所
    公司的法定中文名称         深圳中冠纺织印染股份有限公司
    公司的法定中文名称缩写     中冠
    公司的法定英文名称         Shenzhen Victor Onward Textile Industrial Co., Ltd
    公司的法定英文名称缩写     VICTOR ONWARD
    公司法定代表人             胡永峰
    注册地址                   深圳市龙岗区葵涌镇白石岗葵鹏路 26 号
    注册地址的邮政编码         518119
    办公地址                   深圳市龙岗区葵涌镇白石岗葵鹏路 26 号
    办公地址的邮政编码         518119
    公司国际互联网网址         http://www.chinaszvo.com
    电子信箱                   szvo@chinaszvo.com(二)联系人和联系方式
                                                      董事会秘书                           证券事务代表
    姓名                                   张金良                                   武霞
                                       深圳市深南中路 2008 号华联大厦 1308 深圳市深南中路 2008 号华联大厦 1308联系地址
                                       室                                  室
    电话                                   (755)83668425                          (755)83667895
    传真                                   (755)83668427                          (755)83668427
    电子信箱                               zhangjl@udcgroup.com                     wux@udcgroup.com(三)信息披露及备置地点
    公司选定的信息披露报纸名称               《证券时报》、《香港商报》登载半年度报告的中国证监会指定网站网
                                     http: // www.cninfo. com. cn址
    公司半年度报告备置地点                   深圳市深南中路 2008 号华联大厦 1308 室
                                                             深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                             二、主要会计数据和业务数据摘要(一)主要会计数据和财务指标以前报告期财务报表是否发生了追溯调整□ 是 √ 否主要会计数据
                                                                                           本报告期比上年同期增减
              主要会计数据             报告期(1-6 月)               上年同期
                                                                                                     (%)
    营业总收入(元)                                  5,019,787                  5,528,810                     -9.21%
    营业利润(元)                                    -1,234,684                -8,268,334                    -85.07%
    利润总额(元)                                    -4,187,136                -8,261,438                    -49.32%
    归属于上市公司股东的净利润(元)                  -4,187,136                -8,232,521                    -49.14%归属于上市公司股东的扣除非经常性损
                                                  -1,245,706                -8,253,558                    -84.91%益的净利润(元)
    经营活动产生的现金流量净额(元)                    165,989                      815,584                  -79.65%
                                                                                           本报告期末比上年度期末
                                          本报告期末                上年度期末
                                                                                                   增减(%)
    总资产(元)                                    171,027,553                172,238,794                      -0.7%
    归属于上市公司股东的所有者权益(元)            114,740,763                119,047,096                     -3.62%
    股本(股)                                      169,142,356                169,142,356                        0%主要财务指标
                                                                                           本报告期比上年同期增减
              主要财务指标             报告期(1-6 月)               上年同期
                                                                                                     (%)
    基本每股收益(元/股)                                   -0.02                      -0.05                     -60%
    稀释每股收益(元/股)                                   -0.02                      -0.05                     -60%扣除非经常性损益后的基本每股收益
                                                        -0.01                      -0.05                     -80%(元/股)
    全面摊薄净资产收益率(%)                              -3.65%                     -6.27%                    2.62%
    加权平均净资产收益率(%)                              -3.58%                     -5.93%                    2.35%扣除非经常性损益后全面摊薄净资产收
                                                       -1.09%                     -6.45%                    5.36%益率(%)扣除非经常性损益后的加权平均净资产
                                                       -1.07%                      -6.1%                    5.03%收益率(%)每股经营活动产生的现金流量净额(元/
                                                            0                         0                       0%股)
                                                                                           本报告期末比上年度同期
                                          本报告期末                 上年度期末
                                                                                                 末增减(%)归属于上市公司股东的每股净资产(元/
                                                          0.67                      0.78                   -14.1%股)
    资产负债率(%)                                        33.71%                     31.68%                    2.03%报告期末公司前主要会计数据和财务指标的说明(如有追溯调整,请填写调整说明)
                                                           深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(二)境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况√ 适用 □ 不适用
                                                                                                            单位:元
                                   归属于上市公司股东的净利润               归属于上市公司股东的所有者权益
                                   本期                 上期                     期末                期初
    按中国会计准则                         -4,187,136          -8,232,521             114,740,763          119,047,096按国际会计准则调整的项目及金额:根据国际财务报告准则冲回
                                           55,329                57,256            -6,607,922           -6,626,459香港房产评估增值部分
    按国际会计准则                         -4,131,807          -8,204,182             108,132,841          112,420,6372、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用3、存在重大差异明细项目
                                                                                        涉及的国际会计准则和/或境
      重大的差异项目               项目金额(元)               形成差异的原因
                                                                                          外会计准则规定等说明4、境内外会计准则下会计数据差异的说明香港地场、2个车位及房产1992年评估增值部分影响。(三)扣除非经常性损益项目和金额√ 适用 □ 不适用
                       项目                            金额(元)                           说明
    非流动资产处置损益                                                  5,174越权审批或无正式批准文件的税收返还、减免计入当期损益的政府补助(与企业业务密切相关,按照国家统一标准定额或定量享受的政府补助除外)计入当期损益的对非金融企业收取的资金占用费企业取得子公司、联营企业及合营企业的投资成本小于取得投资时应享有被投资单位可辨认净资产公允价值产生的收益非货币性资产交换损益委托他人投资或管理资产的损益因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备债务重组损益企业重组费用,如安置职工的支出、整合费用等交易价格显失公允的交易产生的超过公允价值部分的损
                                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文益同一控制下企业合并产生的子公司期初至合并日的当期净损益与公司正常经营业务无关的或有事项产生的损益除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变
                                                                       11,022动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益单独进行减值测试的应收款项减值准备转回对外委托贷款取得的损益采用公允价值模式进行后续计量的投资性房地产公允价值变动产生的损益根据税收、会计等法律、法规的要求对当期损益进行一次性调整对当期损益的影响受托经营取得的托管费收入
    除上述各项之外的其他营业外收入和支出                                -2,957,626其他符合非经常性损益定义的损益项目少数股东权益影响额所得税影响额
    合计                                                                -2,941,430                     --公司对“其他符合非经常性损益定义的损益项目”以及根据自身正常经营业务的性质和特点将非经常性损益项目界定为经常性损益的项目的说明
          项目                    涉及金额(元)                                    说明
                                      三、股本变动及股东情况(一)股本变动情况1、股份变动情况表√ 适用 □ 不适用
                            本次变动前                   本次变动增减(+,-)                          本次变动后
                                                                    公积金转
                           数量       比例(%) 发行新股   送股                    其他       小计        数量       比例(%)
                                                                      股
    一、有限售条件股份                0       0%         0          0            0          0          0           0        0%
    1、国家持股                       0       0%         0          0            0          0          0           0        0%
    2、国有法人持股                   0       0%         0          0            0          0          0           0        0%
    3、其他内资持股                   0       0%         0          0            0          0          0           0        0%
    其中:境内法人持股                0       0%         0          0            0          0          0           0        0%
    境内自然人持股                    0       0%         0          0            0          0          0           0        0%
    4、外资持股                       0       0%         0          0            0          0          0           0        0%
                                                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    其中:境外法人持股               0      0%          0        0        0        0         0          0       0%
    境外自然人持股                   0      0%          0        0        0        0         0          0       0%
    5.高管股份                       0      0%          0        0        0        0         0          0       0%
                        169,142,3                                                            169,142,3
    二、无限售条件股份                    100%          0        0        0        0         0                100%
                              56                                                                   56
                        99,720,45                                                            99,720,45
    1、人民币普通股                      58.96%         0        0        0        0         0               58.96%
                                3                                                                    3
                        69,421,90                                                            69,421,90
    2、境内上市的外资股                  41.04%         0        0        0        0         0               41.04%
                                3                                                                    3
    3、境外上市的外资股              0      0%          0        0        0        0         0          0       0%
    4、其他                          0      0%          0        0        0        0         0          0       0%
                        169,142,3                                                            169,142,3
    三、股份总数                          100%                                                                100%
                              56                                                                   56股份变动的批准情况(如适用)股份变动的过户情况股份变动对最近一期每股收益、每股净资产等财务指标的影响(如有)公司认为必要或证券监管机构要求披露的其他内容2、限售股份变动情况□ 适用 √ 不适用(二)证券发行与上市情况1、前三年历次证券发行情况□ 适用 √ 不适用2、公司股份总数及结构变动及所导致的公司资产负债结构的变动情况□ 适用 √ 不适用3、现存的内部职工股情况□ 适用 √ 不适用(三)股东和实际控制人情况1、报告期末股东总数报告期末股东总数为 11,139 户。2、前十名股东持股情况
                                               前十名股东持股情况
                                                                      深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                                                                                持有有限售           质押或冻结情况
    股东名称(全称)            股东性质     持股比例(%)        持股总数
                                                                                  条件股份      股份状态             数量
    华联控股股份有限公司        社会法人股           25.51%       43,141,032              0                                   0
       STYLE-SUCCESS
                                   外资股           14.46%       24,466,029              0                                   0
             LIMITED深圳市纺织(集团)股份有
                                   国有股            5.46%         9,243,394             0                                   0
                  限公司
       富冠投资有限公司            外资股            3.62%         6,114,556             0                                   0
    华联发展集团有限公司        社会法人股            3.44%         5,821,089             0                                   0柳州佳力房地产开发有限
                               社会法人股            2.36%         3,999,000             0
               责任公司
                      曾颖           其他            1.11%         1,876,500             0柳州瑞恒机电有限责任公
                               社会法人股               1%         1,699,800             0
                     司
                    忻英杰           其他            0.92%         1,550,362             0
                      郑涟           其他            0.54%            916,000            0股东情况的说明前十名无限售条件股东持股情况√ 适用 □ 不适用
                                                   期末持有无限售条件                        股份种类及数量
                   股东名称
                                                       股份的数量                 种类                        数量
                        华联控股股份有限公司                 43,141,032 A 股                                         43,141,032
                   STYLE-SUCCESS LIMITED                     24,466,029 B 股                                         24,466,029
              深圳市纺织(集团)股份有限公司                  9,243,394 A 股                                          9,243,394
                              富冠投资有限公司                6,114,556 B 股                                          6,114,556
                        华联发展集团有限公司                  5,821,089 A 股                                          5,821,089
              柳州佳力房地产开发有限责任公司                  3,999,000 A 股                                          3,999,000
                                            曾颖              1,876,500 B 股                                          1,876,500
                    柳州瑞恒机电有限责任公司                  1,699,800 A 股                                          1,699,800
                                          忻英杰              1,550,362 B 股                                          1,550,362
                                            郑涟               916,000 B 股                                            916,000上述股东关联关系或(及)一致行动人的说明上述第一大股东“华联控股股份有限公司”及第四大股东“富冠投资有限公司”,其控股股东是“华联发展集团有限公司”。3、控股股东及实际控制人情况(1)控股股东及实际控制人变更情况□ 适用 √ 不适用(2)控股股东及实际控制人具体情况介绍是否有新实际控制人□ 是 √ 否
    实际控制人名称                                                 华联发展集团有限公司
    实际控制人类别                                                 其他
                                                      深圳中冠纺织印染股份有限公司 2012 年半年度报告全文情况说明报告期内,公司实际控制人未发生变化(3)公司与实际控制人之间的产权及控制关系的方框图(4)实际控制人通过信托或其他资产管理方式控制公司□ 适用 √ 不适用4、其他持股在百分之十以上的法人股东√ 适用 □ 不适用
           法人股东名称       法定代表人      成立日期       主要经营业务或管理活动        注册资本(万元)
                                                          投资兴办实业(具体项目另行
                                                          申报);生产经营各种布料、服
                                                          装、化纤和纺织机械,国内商
                                            1989 年 09 月
    华联控股股份有限公司        董炳根                        业、物资供销业(不含专营、              112,388.77
                                            11 日
                                                          专控、专卖商品),自有物业管
                                                          理,承接内引外联、“三来一补”
                                                          业务。
                                            1989 年 11 月
    Style-Success Ltd           Miss Amy Wang                 投资
                                            04 日
              情况说明
                                     深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(四)可转换公司债券情况□ 适用 √ 不适用
                     四、董事、监事和高级管理人员
                                                                                                                   深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(一)董事、监事和高级管理人员持股变动
                                                                                                                                                         是否在股东
                                                                                                                      其中:持有 期末持有股
                                              任期起始日 任期终止日 期初持股数 本期增持股 本期减持股 期末持股数                                          单位或其他
    姓名       职务      性别        年龄                                                                            限制性股票 票期权数量   变动原因
                                                  期        期        (股)   份数量(股)份数量(股)   (股)                                         关联单位领
                                                                                                                      数量(股)    (股)
                                                                                                                                                           取薪酬无
    合计           --      --         --          --        --                                                                                   --          --董事、监事、高级管理人员报告期内被授予的股权激励情况□ 适用 √ 不适用
                                                             深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(二)任职情况在股东单位任职情况√ 适用 □ 不适用
                                                  在股东单位                                    在股东单位是否领
    任职人员姓名              股东单位名称                          任期起始日期     任期终止日期
                                                  担任的职务                                         取报酬津贴
                                                  党委书记、董 2012 年 05 月 2015 年 05 月 17
    董炳根         华联发展集团有限公司                                                             是
                                                  事长、总裁 18 日              日
                                                               2010 年 06 月 2013 年 06 月 29
    董炳根         华联控股股份有限公司               董事长                                        否
                                                               30 日            日
                                                               2012 年 05 月 2015 年 05 月 17
    丁   跃        华联发展集团有限公司               副总裁                                        是
                                                               18 日            日
                                                  监事会召集 2010 年 06 月 2013 年 06 月 29
    丁   跃        华联控股股份有限公司                                                             否
                                                  人           30 日            日
                                                               2012 年 05 月 2015 年 05 月 17
    胡永峰         华联发展集团有限公司               副总裁                                        是
                                                               18 日            日
                                                               2010 年 06 月 2013 年 06 月 29
    胡永峰         华联控股股份有限公司               副董事长                                      否
                                                               30 日            日
                                                  党委副书记、2008 年 10 月 1
    黄小萍         华联发展集团有限公司                                                             是
                                                  纪委书记     日
                                                               2010 年 06 月 2013 年 06 月 29
    黄小萍         华联控股股份有限公司               董事                                          否
                                                               30 日            日
                                                               2010 年 05 月 2013 年 05 月 03
    冯俊斌         深圳市纺织(集团)股份有限公司     副总经理                                      是
                                                               04 日            日
                                                               2011 年 02 月
    张 梅          华联发展集团有限公司               财务部经理                                    是
                                                               01 日
                                                               2010 年 06 月 2013 年 06 月 29
    张 梅          华联控股股份有限公司               董事                                          否
                                                               30 日            日在股东单位任
               无职情况的说明在其他单位任职情况√ 适用 □ 不适用
                                                  在其他单位                                    在其他单位是否领
    任职人员姓名              其他单位名称                          任期起始日期     任期终止日期
                                                  担任的职务                                         取报酬津贴
                                                               2002 年 07 月
    舒益波         曼其投资发展有限公司               总经理                                        是
                                                               01 日
               STONEBRIDGE 企业顾问(北京)有限                2008 年 01 月
    金立刚                                            董事长                                        是
               公司                                            01 日
                                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                                                                   2009 年 06 月
    沈松勤         杭州师范大学人文学院                  院长                                         是
                                                                   01 日在其他单位任
               无职情况的说明(三)董事、监事、高级管理人员报酬情况董事、监事、高级管理人 公司董事会薪酬考核委员会根据董监高人员工作职责、工作范围及其重要性提出相应薪酬标准后
    员报酬的决策程序         报董事会同意。独董的薪酬要提交股东会通过。董事、监事、高级管理人
                         公司当年经营业绩及本人岗位职责范围及相关企业相关岗位的薪酬水平确定。员报酬确定依据董事、监事和高级管理人
                         按月支付。员报酬的实际支付情况(四)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          变动日期                           变动原因
                                               2012 年 02 月 27
    王天广     独立董事           辞职                                因个人原因向董事会辞职
                                               日(五)公司员工情况
    在职员工的人数                                                                                                27
    公司需承担费用的离退休职工人数                                                                                 0
                                                     专业构成
                       专业构成类别                                                专业构成人数
    生产人员                                                                                                       0
    销售人员                                                                                                       0
    技术人员                                                                                                       0
    财务人员                                                                                                       3
    行政人员                                                                                                       5
                                                     教育程度
                       教育程度类别                                                数量(人)公司员工情况说明2007年工厂停产,现有的人员大部分都是后勤人员。
                                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                                          五、董事会报告(一)管理层讨论与分析
    本年度,公司在深圳的印染厂继续停产,母公司及五家子公司因印染厂停产而继续停止印染业务的经营。母公司、南华公司和香港公司依靠物业出租维持日常运作,其余3家子公司已经停业。公司原拟用部分机器设备投资南京东亚纺织印染有限公司的合资项目,因为合资基础和行业前景已发生变化,所以增资工作不能完成,并进行了相关诉讼。本年度,公司房租收入即是现金净流入的主要来源,又是本年主营业务收入的来源,公司整体实现收入大于支出,使公司经营得到延续。鉴于本年度公司既无与资产规模相匹配的实质主营收益又无投资企业带来的投资收益,业绩出现较大亏损已是不可避免。公司实际经营业绩较曾公开披露过的本报告期盈利预测或经营计划是否低 20%以上或高 20%以上:□ 是 √ 否公司主要子公司、参股公司的经营情况及业绩分析可能对公司未来发展战略和经营目标的实现产生不利影响的所有风险因素1、公司主营业务及其经营状况(1)主营业务分行业、分产品情况表
                                                                                                         单位:元
                                                                   营业收入比上年 营业成本比上年 毛利率比上年同
    分行业或分产品    营业收入         营业成本         毛利率(%)
                                                                   同期增减(%) 同期增减(%)      期增减(%)分行业布料漂白 印染
    房租                         501              219        56.29%            -9.24%          -6.01%          -1.5%分产品
    布料漂白、印染                0                0
    房租                         501              219        56.29%            -9.24%          -6.01%          -1.5%主营业务分行业和分产品情况的说明毛利率比上年同期增减幅度较大的原因说明(2)主营业务分地区情况
                                                                                                         单位:元
                                                                           深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                    地区                                      营业收入                        营业收入比上年同期增减(%)
    深圳                                                                                   416                               -9.76%
    香港                                                                                    85                               -6.59%主营业务分地区情况的说明主营业务构成情况的说明(3)主营业务及其结构发生重大变化的原因说明□ 适用 √ 不适用(4)主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明□ 适用 √ 不适用(5)利润构成与上年相比发生重大变化的原因分析√ 适用 □ 不适用本报告期营业利润-123万元比上年同期-826万元增加703万元,利润构成如下:单位:人民币万元
    项目           本期数      占营业利润%         上年同期数      占营业利润%      变化主要原因
    主营业务利润          281 -228.46                   319               -38.62%          房租收入减少
    营业税金及附加         15     -12.20                                               重分类
    管理费用              435 -353.66                   431               -52.18%
    财务费用              -4     3.25                   36                 -4.36%     汇率变动影响
    公允价值变动收益       -1    0.81                   -4                  0.48%     市场价格波动影响
    投资收益              42 -34.15                   -673                 81.48%   受参股公司浙江华联杭州湾创业有限公司经营业
                            绩影响2、与公允价值计量相关的内部控制制度情况√ 适用 □ 不适用为防范投资风险,健全和完善公司高风险投资管理机制,确保公司资产安全,公司通过了《深圳中冠纺织印染股份有限公司关于从事高风险投资的专项管理制度》。与公允价值计量相关的项目
                                                                                                                      单位:元
                                                本期公允价值变动 计入权益的累计公
    项目                          期初                                                           本期计提的减值       期末
                                                     损益                 允价值变动金融资产
    其中:1.以公允价                     68,900               -13,510                                                      55,390
                                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文值计量且其变动计入当期损益的金融资产
       其中:衍生金融资产
       2.可供出售金
                               703,055                                -77,031                                626,024融资产
    金融资产小计                   771,955               -13,510          -77,031                                681,414金融负债投资性房地产生产性生物资产其他合计两年内对相同或类似项目均采用了估值技术确定公允价值,估值结果是否存在重大差异?如存在,请详细说明□ 是 □ 否3、持有外币金融资产、金融负债情况√ 适用 □ 不适用
                                                                                                         单位:元
                                         本期公允价值变动 计入权益的累计公
    项目                    期初                                                    本期计提的减值        期末
                                              损益             允价值变动金融资产
    其中:1.以公允价值计量且其变动计入当期损益的金融资产
       其中:衍生金融资产
       2.贷款和应收款
       3.可供出售金
                               703,055                                -77,031                                626,024融资产
       4.持有至到期投资
    金融资产小计                   703,055                                -77,031                                626,024金融负债
                          深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(二)公司投资情况1、募集资金总体使用情况□ 适用 √ 不适用
                          深圳中冠纺织印染股份有限公司 2012 年半年度报告全文2、募集资金承诺项目情况□ 适用 √ 不适用
                                                           深圳中冠纺织印染股份有限公司 2012 年半年度报告全文3、募集资金变更项目情况□ 适用 √ 不适用4、重大非募集资金投资项目情况□ 适用 √ 不适用(三)董事会下半年的经营计划修改计划□ 适用 √ 不适用(四)对 2012 年 1-9 月经营业绩的预计预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明√ 适用 □ 不适用业绩预告情况:亏损业绩预告填写数据类型□ 确数 √ 区间数
                             年初至下一报告期期末      上年同期                    增减变动(%)
                                                                     □ -- □ 增长 □
    累计净利润的预计数(万元)       -700 --       -500        -1,226                        -59.22% --    -42.9%
                                                                     下降
                                                                     □ -- □ 增长 □
    基本每股收益(元/股)           -0.04 --       -0.03         -0.07                       -57.14% --   -42.86%
                                                                     下降
                         受公司整体继续停产整顿影响和权益法核算的浙江华联杭州湾创业有限公司房地产项目预亏业绩预告的说明
                         影响,预计本公司 2012 年 1 月至 9 月的累计净利润将为亏损,金额约为-700 至-500 万元。(五)董事会对会计师事务所本报告期“非标准审计报告”的说明√ 适用 □ 不适用对信永中和会计师事务所有限责任公司为本公司2011年度财务报告出具的带强调事项段的无保留意见审计报告的说明
    (一)非标准无保留审计意见涉及事项的基本情况
    信永中和会计师事务所有限责任公司对公司2011年财务报表出具了带强调事项段的无保留意见审计报告。强调事项基本情况为:2007年3月起深中冠公司停产并遣散大部分员工,公司已停止印染业务经营或仅依靠房产出租维持日常运作。公司已在财务报表附注十三披露了拟采取的改善措施,但其持续经营能力仍然存在重大不确定性。本段内容不影响已发表的审计意见。
    (二) 注册会计师对该事项的基本意见
    信永中和会计师事务所有限责任公司接受委托业已完成了深圳中冠纺织印染股份有限公司(以下简称“深中冠公司”或“公司”)2011年度财务报表的审计工作,对其2011年财务报表
                                                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文出具了带强调事项段的无保留意见的审计报告。根据《公开发行证券的公司信息披露编报规则第14号-非标准无保留审计意见及其涉及事项的处理》及《深圳证券交易所股票上市规则》的规定,现将有关情况说明如下:
    我所在审计过程中注意到,深中冠公司印染厂已于2007年3月停产并遣散了大部分员工,公司目前仅有少量房产出租业务。
    深中冠公司控制的五家子公司目前均已停止经营或者依靠房产出租维持日常运作。深中冠公司2007年拟用部分机器设备投资南京东亚纺织印染有限公司,但因合资对方原因和行业前景发生变化,该项投资计划仍为实施。基于上述情况,我所认为深中冠公司持续经营能力存在重大不确定性,故我所就上述情况在审计报告中进行了强调说明,出具了带强调事项段的无保留意见审计报告,强调说明涉及的事项没有明显违反企业会计准则及其相关信息披露规范性规定。
    本专项说明是本会计师事务所根据中国证监会的有关规定出具的,不得用作其他用途。由于使用不当所造成的后果,与执行本业务的会计师事务所和注册会计师无关。(六)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明√ 适用 □ 不适用公司董事会、监事会和管理层等对该事项的意见
    公司董事会、监事会和管理层认为,公司深圳印染厂已经停产,公司主要子公司已停止经营或者依靠房产出租维持日常运作,深中冠公司拟用部分机器设备投资南京东亚纺织印染有限公司,因对方原因及行业前景发生变化,合资项目的增资工作尚未完成。(一)该事项对上市公司的影响程度
    事件对公司的生产经营活动和持续发展产生重大影响,使公司存在《深圳证券交易所股票上市规则》中规定的被实施其他特别处理的情形。本公司股票被实施其他特别处理。(二)消除该事项及其影响的可能性
    公司合资项目的增资工作尚未完成,影响公司主营业务的恢复,公司董事会正在积极研究公司未来发展问题,以期增强公司持续经营能力。(三)消除该事项及其影响的具体措施
    公司正在积极寻找有效办法,争取最大限度减少损失,妥善解决这一合资项目问题。(七)陈述董事会对公司会计政策、会计估计变更或重大会计差错更正的原因及影响的讨论结果□ 适用 √ 不适用(八)公司现金分红政策的制定及执行情况1、为完善和健全公司科学、持续、稳定的分红决策和监督机制,保护投资者的合法权益,根据中国证监会《关于进一步落实上市公司现金分红有关事项的通知》和深圳证监局[2012]43 号文件《关于认真贯彻落实〈关于进一步落实上市公司现金分红相关事项的通知〉有关要求的通知》的指示精神,2012 年 8 月 14 日,公司第六届董事会第四次会议制定了《公司章程》的利润分配政策修订方案,对利润分配形式、股利分配的具体条件和比例、未分配利润的使用等具体政策予以明确,并将提交 2012 年 8 月 31 日召开的 2012 年第一次临时股东大会审议批准。2、公司董事会每年度拟定利润分配预案,预案符合公司
                                                             深圳中冠纺织印染股份有限公司 2012 年半年度报告全文章程的规定,独立董事发表独立意见,预案通过指定媒体进行披露,经公司股东大会审议批准后执行。在《公司章程》内利润政策新修订后,公司董事会在有关利润分配方案的决策和论证过程中,通过电话、传真、信函、电子邮件等方式与中小股东进行沟通和交流,充分听取中小股东的意见和建议。公司 2011 年度净利润为人民币-17,361,593 元,公司年末未分配利润合计-116,026,610 元。公司 2011 年度不进行利润分配,也不进行公积金转增股本。公司不存在 2011 年度期末累计未分配利润为正却未进行现金分红的情形。公司利润分配政策及未来三年股东回报规划、公司《公司章程》修订案的详细内容见 2012年 8 月 16 日在《证券时报》、《香港商报》和巨潮资询网(http:www.cninfo.com)刊登的公告。(九)利润分配或资本公积金转增预案□ 适用 √ 不适用(十)公司 2011 年度期末累计未分配利润为正但未提出现金分红预案的情况□ 适用 √ 不适用(十一)内幕知情人登记管理制度的建立及执行情况
    为规范上市公司内幕信息知情人的登记管理事项,根据中国证监会《关于上市公司建立内幕信息知情人管理制度的规定》的要求,结合公司实际情况,公司于2012年6月28日召开第六届董事会专项会议对公司《内幕信息知情人管理制度》进行了全面修订。进一步明确了公司非公开信息的使用范围、资料备案程序和责任追究。
    报告期内,公司根据《内幕信息知情人信息登记管理制度》的要求,切实做好各项信息的登记管理及报送工作,如实、完整地记录了内幕信息在公开披露前的报告、传递、编制、审核、披露等各环节所有内幕信息知情人名单。
    报告期内,未发现相关人员利用内幕信息从事内幕交易或者建议他人利用内幕信息进行交易的情况,不存在内幕信息发生泄露的情况,公司不存在向大股东、实际控制人提供未公开信息等治理非规范情况,公司不存在因内幕信息知情人登记制度执行或涉嫌内幕交易受到监管部门的查处和责令整改的情形。是否对内幕信息知情人买卖本公司股票及其衍生品种的自查情况及其责任追究□ 是 √ 否上市公司及相关人员因内幕信息知情人登记管理制度执行或涉嫌内幕交易是否被监管部门采取监管措施及行政处罚□ 是 √ 否(十二)其他披露事项(十三)公司的负债情况、资信变化情况及在未来年度还债的现金安排(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用
                                             深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                                 六、重要事项(一)公司治理的情况
    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《公司章程》及中国证监会、深圳证券交易所的规定要求,不断完善公司法人治理结构、建立现代企业制度、规范公司运作,并认真做好各项公司治理工作。2012年初,为进一步加强公司内部控制规范体系建设工作,根据《企业内部控制基本规范》及《企业内部控制配套指引》的相关规定,公司制定了内部控制规范实施工作计划和实施方案,目前公司正按照内部控制建设各个阶段的工作计划,开展相关具体工作。
    报告期内,经公司第六届董事会专项会议审议通过,制定了《深圳中冠纺织印染股份有限公司内部控制文件汇编》,2012年8月14日第六届董监事会四次会议审议通过了《深圳中冠纺织印染股份有限公司内部控制自我评价报告》。通过严格执行内部控制的相关制度,促进了公司的规范运作和健康发展,保护了投资者合法权益,公司治理总体情况与中国证监会的要求不存在差异。随着公司的发展,公司规范运作状况及内部控制水平将不断提升。《内部控制自我评价报告》详细内容见2012年8月16日在巨潮资询网(http:www.cninfo.com)刊登的内容。(二)以前期间拟定、在报告期实施的利润分配方案、公积金转增股本方案或发行新股方案的执行情况□ 适用 √ 不适用
                                                                                                                       深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(三)重大诉讼仲裁事项√ 适用 □ 不适用
                                                             诉讼(仲裁)基本 诉讼(仲裁)涉及                     诉讼(仲裁)审理 诉讼(仲裁)判决 相关临时公告      相关临时公告
    起诉(申请)方   应诉(被申请)方 承担连带责任方 诉讼仲裁类型                                    诉讼(仲裁)进展
                                                                    情况       金额(万元)                     结果及影响      执行情况         披露日期           编号
                南京东亚纺织印
                染有限公司、南深圳中冠纺织
                京东亚投资发展                               要求解除合同、                                                                 2012 年 06 月 16
    印染股份有限                                                                  4,792           尚未开庭审理                                                     2012-0614
                集团有限公司、                               协议                                                                           日公司
                香港耀骏行有限
                公司发生在编制上一期年度报告之后的涉及公司的重大诉讼、仲裁事项的涉及金额 0 万元。已编入上一期年度报告,但当时尚未结案的重大诉讼、仲裁事项的涉及金额 0 万元。因诉讼仲裁计提的预计负债 0 万元。重大诉讼仲裁事项的详细说明
    2012年6月4日,深圳中冠纺织印染股份有限公司(以下简称“公司”)向江苏省高级人民法院提起诉讼,要求解除公司与南京东亚纺织印染有限公司、南京东亚投资发展集团有限公司、香港耀骏行有限公司等三被告所签的合同、协议,并由三被告连带赔偿原告经济损失人民币47,922,902.92元;且由被告方承担诉讼费。2012年6月14日公司收到江苏省高级人民法院出具的(2012)苏商外初字第0002号《受理起诉及告知合议庭组成通知书》。
    因本案尚未开庭审理,暂无法判断对本公司的影响。公司将根据诉讼的进展情况及时履行信息披露义务。
    详细内容见2012年6月16日在《证券时报》、《香港商报》和巨潮资询网(http:www.cninfo.com)刊登的公告。
                                                                       深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(四)破产重整相关事项□ 适用 √ 不适用(五)公司持有其他上市公司股权、参股金融企业股权情况1、证券投资情况√ 适用 □ 不适用
                                                                                                        占期末证券
                                                            最初投资成 期末持有数 期末账面价                          报告期损益
    序号       证券品种        证券代码       证券简称                                                  总投资比例
                                                            本(元)      量(股)         值(元)                     (元)
                                                                                                          (%)
    1          股票           601558            华锐风电             31,000           4,000        28,440        51.35%           -2,560
    2          股票           002563            森马服饰             37,900           1,000        26,950        48.65%          -10,950
    期末持有的其他证券投资                                                       --
    报告期已出售证券投资损益                                        --           --               --             --               11,022
    合计                                                             68,900      --                55,390 100%                    -2,488证券投资审批董事会公告披露日期证券投资审批股东会公告披露日期证券投资情况的说明2、持有其他上市公司股权情况√ 适用 □ 不适用
                                                                                          报告期所有
                                最初投资成 占该公司股 期末账面价 报告期损益                             会计核算科
    证券代码       证券简称                                                               者权益变动                   股份来源
                                 本(元)     权比例(%) 值(元)         (元)                           目
                                                                                            (元)
                  联合能源集                                                                            可供出售金
    467                                 703,055            0%      626,024               0        -77,031                 买入
                  团                                                                                    融资产
    合计                                703,055       --           626,024               0        -77,031        --              --持有其他上市公司股权情况的说明3、持有非上市金融企业股权情况□ 适用 √ 不适用持有非上市金融企业股权情况的说明
                                                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文4、买卖其他上市公司股份的情况√ 适用 □ 不适用
                                      报告期买入/卖出股                    使用的资金数量     产生的投资收益
    股份名称       期初股份数量(股)                  期末股份数量(股)
                                        份数量(股)                           (元)             (元)
    博雅生物                            0              500                 0            375,000                8,755
    京威股份                            0              500                 0            240,000                 567报告期内卖出申购取得的新股产生的投资收益总额 9,322 元。买卖其他上市公司股份的情况的说明(六)资产交易事项
                    深圳中冠纺织印染股份有限公司 2012 年半年度报告全文1、收购资产情况□ 适用 √ 不适用收购资产情况说明2、出售资产情况□ 适用 √ 不适用出售资产情况说明3、资产置换情况□ 适用 √ 不适用资产置换情况说明
                                                 深圳中冠纺织印染股份有限公司 2012 年半年度报告全文4、企业合并情况□ 适用 √ 不适用5、自资产重组报告书或收购出售资产公告刊登后,该事项的进展情况及对报告期经营成果与财务状况的影响□ 适用 √ 不适用(七)公司大股东及其一致行动人在报告期提出或实施股份增持计划的说明□ 适用 √ 不适用(八)公司股权激励的实施情况及其影响□ 适用 √ 不适用(九)重大关联交易
                                                                                     深圳中冠纺织印染股份有限公司 2012 年半年度报告全文1、与日常经营相关的关联交易□ 适用 √ 不适用2、资产收购、出售发生的关联交易□ 适用 √ 不适用3、共同对外投资的重大关联交易□ 适用 √ 不适用4、关联债权债务往来□ 适用 √ 不适用报告期内资金被占用情况及清欠进展情况□ 适用 √ 不适用截止报告期末,上市公司未完成非经营性资金占用的清欠工作的,董事会提出的责任追究方案□ 适用 √ 不适用
                                                  深圳中冠纺织印染股份有限公司 2012 年半年度报告全文5、其他重大关联交易
                    关联方                     期末金额                 期初金额应收账款
    深业华联(香港)有限公司                               299,354                   299,354其他应付款
    华联发展集团有限公司                               23,359,193                23,159,803
    深圳市华联置业集团有限公司                             666,223                  700,734(十)重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1)托管情况□ 适用 √ 不适用(2)承包情况□ 适用 √ 不适用(3)租赁情况□ 适用 √ 不适用2、担保情况□ 适用 √ 不适用
                    深圳中冠纺织印染股份有限公司 2012 年半年度报告全文3、委托理财情况□ 适用 √ 不适用
                                                           深圳中冠纺织印染股份有限公司 2012 年半年度报告全文4、日常经营重大合同的履行情况5、其他重大合同√ 适用 □ 不适用
    1、已签订的尚未履行或尚未完全履行的对外投资合同及有关财务支出
    截至2012年6月30日,本集团尚有已签订合同但未付的约定重大对外投资支出共计3,000万元,具体情况如下:
    投资项目名称           合同       已付投资      未付投资额 预计投资期             备注
                         投资额           额                       间
    以机器设备投资南京        3,000万元             -      3,000万元    不确定     增资项目尚未完
    东亚纺织印染有限公                                                             成司
    2、已签订的正在或准备履行的大额发包合同
    截至2012年6月30日,本集团尚有已签订但未支付的约定大额发包合同支出共计171万元,具体情况如下:
    项目名称         合同金额      已付金额      未付金额      预计投资期间           备注
    生产设备整体          1,710,000       855,000       855,000      不确定      增资项目尚未完成搬迁工程
    除上述承诺事项外,截至2012年6月30日,本集团无其他重大承诺事项。(十一)发行公司债的说明□ 适用 √ 不适用(十二)承诺事项履行情况1、公司或持股 5%以上股东在报告期内或持续到报告期内的承诺事项□ 适用 √ 不适用2、公司资产或项目存在盈利预测,且报告期仍处在盈利预测期间,公司就资产或项目达到原盈利预测及其原因做出说明□ 适用 √ 不适用
                                                             深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(十三)其他综合收益细目
                                                                                                                单位:元
                             项目                                         本期                          上期
    1.可供出售金融资产产生的利得(损失)金额                                            -80,951                     -215,997减:可供出售金融资产产生的所得税影响前期计入其他综合收益当期转入损益的净额
    小计                                                                                -80,951                     -215,9972.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额
    小计                                                                                        0                          03.现金流量套期工具产生的利得(或损失)金额减: 现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整额
    小计                                                                                        0                          0
    4.外币财务报表折算差额                                                              -38,246                    -3,172,304减:处置境外经营当期转入损益的净额
    小计                                                                                -38,246                    -3,172,3045.其他减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额
    小计                                                                                        0                          0
    合计                                                                               -119,197                    -3,388,301(十四)报告期内接待调研、沟通、采访等活动登记表
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       接待时间          接待地点          接待方式        接待对象类型          接待对象
                                                                                                       的资料
    2012 年 05 月 03 日 公司董秘办       电话沟通         个人                  投资者              询问公司主营的情况
                                                                                                询问公司是否有退市可
    2012 年 05 月 16 日 公司董秘办       电话沟通         个人                  投资者
                                                                                                能
                                                               深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(十五)聘任、解聘会计师事务所情况半年报是否经过审计□ 是 √ 否(十六)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人和收购人处罚及整改情况□ 适用 √ 不适用(十七)其他重大事项的说明□ 适用 √ 不适用(十八)本公司转债担保人盈利能力、资产状况和信用状况发生重大变化的情况(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用(十九)信息披露索引
              事项              刊载的报刊名称及版面              刊载日期         刊载的互联网网站及检索路径
                                                                                巨潮资讯网
    股票交易异常波动公告         《证券时报》、《香港商报》   2012 年 02 月 16 日
                                                                                (http://www.cninfo.com.cn)
    关于公司独立董事王天广先                                                        巨潮资讯网
                             《证券时报》、《香港商报》   2012 年 02 月 29 日
    生辞职的公告                                                                    (http://www.cninfo.com.cn)
                                                                                巨潮资讯网
    股票交易异常波动公告         《证券时报》、《香港商报》   2012 年 02 月 29 日
                                                                                (http://www.cninfo.com.cn)
                                                                                巨潮资讯网
    2011 年年度报告摘要          《证券时报》、《香港商报》   2012 年 04 月 24 日
                                                                                (http://www.cninfo.com.cn)
    第六届董事会第三次会议决                                                        巨潮资讯网
                             《证券时报》、《香港商报》   2012 年 04 月 24 日
    议公告                                                                          (http://www.cninfo.com.cn)
    关于召开 2011 年年度股东大                                                      巨潮资讯网
                             《证券时报》、《香港商报》   2012 年 04 月 24 日
    会通知                                                                          (http://www.cninfo.com.cn)
    第六届监事会第三次会议决                                                        巨潮资讯网
                             《证券时报》、《香港商报》   2012 年 04 月 24 日
    议公告                                                                          (http://www.cninfo.com.cn)
                                                                                巨潮资讯网
    2012 年第一季度报告正文      《证券时报》、《香港商报》   2012 年 04 月 24 日
                                                                                (http://www.cninfo.com.cn)
                                                                                巨潮资讯网
    股票交易异常波动公告         《证券时报》、《香港商报》   2012 年 05 月 04 日
                                                                                (http://www.cninfo.com.cn)
    2011 年度股东大会决议公告 《证券时报》、《香港商报》      2012 年 05 月 16 日   巨潮资讯网
                                                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                                                                                 (http://www.cninfo.com.cn)
                                                                                 巨潮资讯网
    诉讼事项的公告            《证券时报》、《香港商报》   2012 年 06 月 16 日
                                                                                 (http://www.cninfo.com.cn)
                                          七、财务会计报告(一)审计报告半年报是否经过审计□ 是 √ 否(二)财务报表是否需要合并报表:√ 是 □ 否如无特殊说明,财务报告中的财务报表的单位为:人民币元财务附注中报表的单位为:人民币元1、合并资产负债表编制单位: 深圳中冠纺织印染股份有限公司
                                                                                                          单位: 元
               项目                附注                期末余额                             期初余额流动资产:
    货币资金                                                       53,666,428                           53,399,316
    结算备付金
    拆出资金
    交易性金融资产                                                     55,390                               68,900
    应收票据
    应收账款                                                          744,712                              744,712
    预付款项                                                           19,693                               27,548
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                                                 0                              38,378
    应收股利
    其他应收款                                                        114,831                              457,264
                             深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    买入返售金融资产
    存货                             162,457                           162,457
    一年内到期的非流动资产                0                                 0
    其他流动资产                          0                                 0
    流动资产合计                      54,763,511                        54,898,575非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                 626,024                           703,055
    持有至到期投资                        0                                 0
    长期应收款                            0                                 0
    长期股权投资                  63,758,611                        63,192,614
    投资性房地产                  32,850,966                        34,373,451
    固定资产                      12,047,900                        12,070,406
    在建工程                              0                                 0
    工程物资                              0                                 0
    固定资产清理                          0                                 0
    生产性生物资产                        0                                 0
    油气资产                              0                                 0
    无形资产                       1,880,917                         1,901,069
    开发支出                              0                                 0
    商誉                           5,099,624                         5,099,624
    长期待摊费用                          0                                 0
    递延所得税资产                        0                                 0
    其他非流动资产                        0                                 0
    非流动资产合计                   116,264,042                       117,340,219
    资产总计                         171,027,553                       172,238,794流动负债:
    短期借款                              0                                 0
    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                        0                                 0
    应付票据                              0                                 0
    应付账款                       3,246,981                         3,239,221
                             深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    预收款项                       2,775,748                         2,775,476
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                     620,078                           590,220
    应交税费                       2,872,905                         2,700,348
    应付利息                              0                                  0
    应付股利                       1,215,946                         1,215,946
    其他应付款                    31,391,552                        31,167,220
    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                0                                  0
    其他流动负债                   4,250,323                         1,584,784
    流动负债合计                      46,373,533                        43,273,215非流动负债:
    长期借款                       1,102,961                          1,160,011
    应付债券                              0                                  0
    长期应付款                     8,534,177                         8,486,859
    专项应付款                            0                                  0
    预计负债                              0                                  0
    递延所得税负债                   812,841                           808,335
    其他非流动负债                   836,792                           836,792
    非流动负债合计                    11,286,771                        11,291,997
    负债合计                          57,660,304                        54,565,212所有者权益(或股东权益):
    实收资本(或股本)           169,142,356                       169,142,356
    资本公积                      39,661,522                        39,742,473
    减:库存股
    专项储备
    盈余公积                      26,704,791                        26,704,791
    一般风险准备
    未分配利润                  -120,213,746                       -116,026,610
    外币报表折算差额                -554,160                          -515,914
                                                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    归属于母公司所有者权益合计                                       114,740,763                       119,047,096
       少数股东权益                                               -1,373,514                        -1,373,514
    所有者权益(或股东权益)合计                                     113,367,249                       117,673,582负债和所有者权益(或股东权益)
                                                                 171,027,553                       172,238,794总计
    法定代表人:胡永峰                      主管会计工作负责人:张金良                    会计机构负责人:任长征2、母公司资产负债表
                                                                                                     单位: 元
                  项目           附注                 期末余额                          期初余额流动资产:
       货币资金                                                   19,654,909                        21,483,163
       交易性金融资产                                                  55,390                          68,900
       应收票据
       应收账款
       预付款项
       应收利息
       应收股利
       其他应收款                                                 72,767,761                        72,999,033
       存货                                                           162,457                         162,457
       一年内到期的非流动资产
       其他流动资产
    流动资产合计                                                      92,640,517                        94,713,553非流动资产:
       可供出售金融资产
       持有至到期投资
       长期应收款
       长期股权投资                                               36,788,953                        36,788,953
       投资性房地产                                                  5,229,335                       5,397,921
       固定资产                                                      9,145,661                       9,170,487
       在建工程
       工程物资
       固定资产清理
       生产性生物资产
                             深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    油气资产
    无形资产                       1,880,917                         1,901,069
    开发支出
    商誉
    长期待摊费用
    递延所得税资产
    其他非流动资产
    非流动资产合计                    53,044,866                        53,258,430
    资产总计                         145,685,383                       147,971,983流动负债:
    短期借款
    交易性金融负债
    应付票据
    应付账款                         113,337                           113,337
    预收款项                       1,999,540                         1,999,540
    应付职工薪酬                     589,368                           559,510
    应交税费                       1,625,298                         1,617,284
    应付利息
    应付股利
    其他应付款                       636,044                           855,475
    一年内到期的非流动负债
    其他流动负债                   4,184,249                         1,544,249
    流动负债合计                       9,147,836                         6,689,395非流动负债:
    长期借款
    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                 4,180,138                         4,180,138
    其他非流动负债                   836,792                           836,792
    非流动负债合计                     5,016,930                         5,016,930
    负债合计                          14,164,766                        11,706,325所有者权益(或股东权益):
                                             深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
       实收资本(或股本)                          169,142,356                      169,142,356
       资本公积                                     31,606,598                       31,606,598
       减:库存股
       专项储备
       盈余公积                                     26,309,287                       26,309,287
       未分配利润                                  -95,537,624                      -90,792,583
       外币报表折算差额
    所有者权益(或股东权益)合计                       131,520,617                      136,265,658负债和所有者权益(或股东权益)
                                                   145,685,383                      147,971,983总计3、合并利润表
                                                                                      单位: 元
                  项目           附注   本期金额                         上期金额
    一、营业总收入                                       5,019,787                        5,528,810
       其中:营业收入                                5,019,787                        5,528,810
            利息收入
            已赚保费
            手续费及佣金收入
    二、营业总成本                                       6,669,607                        7,013,815
       其中:营业成本                                2,199,834                        2,331,440
            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                            158,799                                0
            销售费用
            管理费用                                 4,358,499                        4,316,273
            财务费用                                   -47,525                         366,102
            资产减值损失                                    0                                0
                                                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
       加   :公允价值变动收益(损
                                                                     -13,510                          -48,602失以“-”号填列)
             投资收益(损失以“-”
                                                                     428,646                        -6,734,727号填列)
             其中:对联营企业和合营企业的投资收益
             汇兑收益(损失以“-”号填列)三、营业利润(亏损以“-”号填
                                                                 -1,234,684                         -8,268,334列)
       加   :营业外收入                                              29,563                            8,413
       减   :营业外支出                                           2,982,015                            1,517
             其中:非流动资产处置
                                                                                                          529损失四、利润总额(亏损总额以“-”
                                                                 -4,187,136                         -8,261,438号填列)
       减:所得税费用                                                     0                                 0五、净利润(净亏损以“-”号填
                                                                 -4,187,136                         -8,261,438列)
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利
                                                                 -4,187,136                         -8,232,521润
       少数股东损益                                                       0                           -28,917
    六、每股收益:                                         --                                  --
       (一)基本每股收益                                              -0.02                             -0.05
       (二)稀释每股收益                                              -0.02                             -0.05
    七、其他综合收益                                                    -119,197                        -3,388,301
    八、综合收益总额                                                 -4,306,333                        -11,649,739
       归属于母公司所有者的综合
                                                                 -4,306,333                        -11,649,739收益总额
       归属于少数股东的综合收益总额本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:元。
    法定代表人:胡永峰                    主管会计工作负责人:张金良                      会计机构负责人:任长征
                                                   深圳中冠纺织印染股份有限公司 2012 年半年度报告全文4、母公司利润表
                                                                                           单位: 元
               项目                 附注   本期金额                            上期金额
    一、营业收入                                               741,567                           725,313
       减:营业成本                                        239,378                           239,549
           营业税金及附加
           销售费用
           管理费用                                      2,901,344                         2,702,203
           财务费用                                       -633,433                         -1,289,755
           资产减值损失
       加:公允价值变动收益(损失
                                                           -13,510                           -48,602以“-”号填列)
           投资收益(损失以“-”
                                                            11,022                            14,141号填列)
           其中:对联营企业和合营企业的投资收益二、营业利润(亏损以“-”号填
                                                        -1,768,200                          -961,145列)
       加:营业外收入                                        5,174
       减:营业外支出                                    2,982,015                               529
           其中:非流动资产处置损失三、利润总额(亏损总额以“-”
                                                        -4,745,041                          -961,674号填列)
       减:所得税费用四、净利润(净亏损以“-”号填
                                                        -4,745,041                          -961,674列)
    五、每股收益:                                --                                  --
       (一)基本每股收益
       (二)稀释每股收益
    六、其他综合收益                                                                           -3,374,860
    七、综合收益总额                                        -4,745,041                         -4,336,5345、合并现金流量表
                                                                                           单位: 元
                                               深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
               项目                 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                 5,167,056                            5,295,137
    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                  559,535                               474,345
    经营活动现金流入小计                              5,726,591                            5,769,482
    购买商品、接受劳务支付的现金                                                        452,166
    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
                                                  1,550,781                            1,623,382金
    支付的各项税费                               1,054,536                              987,685
    支付其他与经营活动有关的现金                 2,955,285                            1,890,665
    经营活动现金流出小计                              5,560,602                            4,953,898
    经营活动产生的现金流量净额                         165,989                               815,584二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金                       21,841
    处置固定资产、无形资产和其他                   30,000                                10,000
                                      深圳中冠纺织印染股份有限公司 2012 年半年度报告全文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             0                                    0
    投资活动现金流入小计                       51,841                                10,000
       购建固定资产、无形资产和其他
                                           83,272                                11,031长期资产支付的现金
       投资支付的现金
       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             0                                    0
    投资活动现金流出小计                       83,272                                11,031
    投资活动产生的现金流量净额                 -31,431                               -1,031三、筹资活动产生的现金流量:
       吸收投资收到的现金
       其中:子公司吸收少数股东投资收到的现金
       取得借款收到的现金
       发行债券收到的现金
       收到其他与筹资活动有关的现金             0                                    0
    筹资活动现金流入小计                            0                                    0
       偿还债务支付的现金
       分配股利、利润或偿付利息支付的现金
       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             0                                    0
    筹资活动现金流出小计                            0                                    0
    筹资活动产生的现金流量净额                      0                                    0四、汇率变动对现金及现金等价物的
                                          132,554                              -662,245影响
    五、现金及现金等价物净增加额              267,112                               152,308
       加:期初现金及现金等价物余额     53,399,316                           51,786,613
    六、期末现金及现金等价物余额            53,666,428                           51,938,921
                                               深圳中冠纺织印染股份有限公司 2012 年半年度报告全文6、母公司现金流量表
                                                                                       单位: 元
               项目                 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                  856,782                               820,983
    收到的税费返还
    收到其他与经营活动有关的现金                  702,760                               502,155
    经营活动现金流入小计                              1,559,542                            1,323,138
    购买商品、接受劳务支付的现金                                                        452,166
    支付给职工以及为职工支付的现
                                                   919,417                               973,334金
    支付的各项税费                                453,953                               464,791
    支付其他与经营活动有关的现金                 2,066,267                              961,154
    经营活动现金流出小计                              3,439,637                            2,851,445
    经营活动产生的现金流量净额                       -1,880,095                            -1,528,307二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金                       21,841
    处置固定资产、无形资产和其他
                                                    30,000                                10,000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
    投资活动现金流入小计                                51,841                                10,000
    购建固定资产、无形资产和其他长期资产支付的现金
    投资支付的现金
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                                     0                                     0
    投资活动产生的现金流量净额                          51,841                                10,000三、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
                                                               深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
       收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                                        0                                                 0
       偿还债务支付的现金
       分配股利、利润或偿付利息支付的现金
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                                        0                                                 0
    筹资活动产生的现金流量净额                                                  0                                                 0四、汇率变动对现金及现金等价物的
                                                                            0                                           2,895影响
    五、现金及现金等价物净增加额                                     -1,828,254                                         -1,515,412
       加:期初现金及现金等价物余额                              21,483,163                                         23,577,186
    六、期末现金及现金等价物余额                                     19,654,909                                         22,061,7747、合并所有者权益变动表本期金额
                                                                                                                     单位: 元
                                                                     本期金额
                                                   归属于母公司所有者权益
             项目                                                                                       少数股东 所有者权
                             实收资
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                          其他        权益        益合计
                                        积        股     备     积       险准备    利润
                             股本)
                             169,142 39,742,4                  26,704,            -116,02 -515,91 -1,373,51 117,673,58一、上年年末余额
                                ,356         73                   791               6,610           4           4             2
       加:会计政策变更
           前期差错更正
           其他
                             169,142 39,742,4                  26,704,            -116,02 -515,91 -1,373,51 117,673,58二、本年年初余额
                                ,356         73                   791               6,610           4           4             2
    三、本期增减变动金额(减少                                                        -4,187,1
                                       -80,951                                               -38,246                -4,306,333
    以“-”号填列)                                                                       36
                                                                                  -4,187,1
    (一)净利润                                                                                                        -4,187,136
                                                                                       36
    (二)其他综合收益                     -80,951                                               -38,246                  -119,197
                                                                                  -4,187,1
    上述(一)和(二)小计                 -80,951                                               -38,246                -4,306,333
                                                                                       36
                                                                       深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    (三)所有者投入和减少资本            0         0         0        0         0          0           0          0           0            01.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                        0         0         0        0         0          0           0          0           0            01.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4.其他
    (五)所有者权益内部结转              0         0         0        0         0          0           0          0           0            01.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                169,142 39,661,5                       26,704,              -120,21 -554,16 -1,373,51 113,367,24四、本期期末余额
                                   ,356         22                        791                 3,746            0           4            9上年金额
                                                                                                                               单位: 元
                                                                             上年金额
                                                      归属于母公司所有者权益
             项目                                                                                                  少数股东 所有者权
                                实收资
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                                  其他        权益       益合计
                                           积        股       备        积       险准备      利润
                                股本)
                                169,142 39,872,5                       26,704,              -98,665, 5,874,83 -1,311,59 141,617,90一、上年年末余额
                                   ,356         34                        791                   017            6           5            4
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
                                                         深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
          前期差错更正
          其他
                             169,142 39,872,5            26,704,         -98,665, 5,874,83 -1,311,59 141,617,90二、本年年初余额
                                ,356       34               791              017          5         5            4
    三、本期增减变动金额(减少             -130,06                           -17,361, -6,390,7               -23,944,32
                                                                                               -61,919
    以“-”号填列)                            1                                593         49                      2
                                                                         -17,361,                        -17,423,51
    (一)净利润                                                                                   -61,919
                                                                             593                                 2
                                       -130,06                                      -6,390,7
    (二)其他综合收益                                                                                       -6,520,810
                                            1                                            49
                                       -130,06                           -17,361, -6,390,7               -23,944,32
    上述(一)和(二)小计                                                                         -61,919
                                            1                                593         49                      2
    (三)所有者投入和减少资本         0        0    0   0        0      0         0          0         0            01.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                     0        0    0   0        0      0         0          0         0            01.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4.其他
    (五)所有者权益内部结转           0        0    0   0        0      0         0          0         0            01.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                             169,142 39,742,4            26,704,         -116,02 -515,91 -1,373,51 117,673,58四、本期期末余额
                                ,356       73               791            6,610          4         4            2
                                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文8、母公司所有者权益变动表本期金额
                                                                                                                单位: 元
                                                                    本期金额
              项目              实收资本                                                一般风险 未分配利 所有者权
                                           资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                 准备          润       益合计
                              169,142,35                                                            -90,792,58 136,265,65
    一、上年年末余额                           31,606,598                      26,309,287
                                       6                                                                    3            8
       加:会计政策变更
           前期差错更正
           其他
                              169,142,35                                                            -90,792,58 136,265,65
    二、本年年初余额                           31,606,598                      26,309,287
                                       6                                                                    3            8三、本期增减变动金额(减少
                                                                                                    -4,745,041 -4,745,041以“-”号填列)
    (一)净利润                                                                                        -4,745,041 -4,745,041(二)其他综合收益
    上述(一)和(二)小计                                                                              -4,745,041 -4,745,041
    (三)所有者投入和减少资本             0           0        0          0           0            0           0            01.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                         0           0        0          0           0            0           0            01.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4.其他
    (五)所有者权益内部结转               0           0        0          0           0            0           0            01.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取
                                                                 深圳中冠纺织印染股份有限公司 2012 年半年度报告全文2.本期使用(七)其他
                               169,142,35                                                            -95,537,62 131,520,61
    四、本期期末余额                            31,606,598                      26,309,287
                                       6                                                                     4            7上年金额
                                                                                                                 单位: 元
                                                                      上年金额
              项目              实收资本                                                 一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                                 准备          润       益合计
                               169,142,35                                                            -77,625,32 149,432,91
    一、上年年末余额                            31,606,598                      26,309,287
                                        6                                                                    6            5
       加:会计政策变更
           前期差错更正
           其他
                               169,142,35                                                            -77,625,32 149,432,91
    二、本年年初余额                            31,606,598                      26,309,287
                                        6                                                                    6            5
    三、本期增减变动金额(减少以                                                                         -13,167,25 -13,167,25
    “-”号填列)                                                                                               7            7
    (一)净利润                                                                                         -6,258,858 -6,258,858
    (二)其他综合收益                                                                                   -6,908,399 -6,908,399
                                                                                                     -13,167,25 -13,167,25上述(一)和(二)小计
                                                                                                             7            7
    (三)所有者投入和减少资本              0            0       0          0            0           0           0            01.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                          0            0       0          0            0           0           0            01.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4.其他
    (五)所有者权益内部结转                0            0       0          0            0           0           0            01.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
                                                  深圳中冠纺织印染股份有限公司 2012 年半年度报告全文4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                        169,142,35                                              -90,792,58 136,265,65
    四、本期期末余额                     31,606,598            26,309,287
                                6                                                       3          8(三)公司基本情况
    深圳中冠纺织印染股份有限公司(以下简称本公司,在包括子公司的时候简称本集团)前身为新南新印染厂有限公司,成立于1980年,系深圳首家外商独资企业,1984年4月,新南新印染厂有限公司变更为外商合资企业,更名为深圳中冠印染有限公司。1991年11月19日,经深圳市政府批准,深圳中冠印染有限公司改组成为股份有限公司并更名为深圳中冠纺织印染股份有限公司。
    本公司发行的境内上市人民币普通股(“A”股,股票代码:000018)和境内上市外资股(“B”股,股票代码:200018)于1992年在深圳证券交易所上市交易。
    截止2012年6月30日,本公司总股本为169,142,356股,其中流通A股99,720,453股,流通B股69,421,903股。华联控股股份有限公司(以下简称华联控股)持有A股43,141,032股,占总股本的25.51%,为本公司的控股股东;华联发展集团有限公司(以下简称华联集团)持有流通A股5,821,089股,占总股本的3.44%。华联集团持有华联控股31.32%的股本,对华联控股具有控制权,因而华联集团为本公司的实际控制人。
    于2012年6月30日,本公司的子公司包括中冠印染(香港)有限公司(以下简称香港中冠公司)、深圳南华印染有限公司(以下简称南华公司)、南华印染的子公司兴业有限公司(以下简称兴业公司)、盛中企业有限公司(以下简称盛中公司)、深圳市东亚中冠纺织印染有限公司(以下简称深圳东亚公司)。本公司属纺织印染行业,经营范围主要为:各类纯棉、纯麻、涤棉、麻棉、混纺高档面料以及成衣产品的印染生产、加工和销售业务。本公司注册地址:深圳市龙岗区葵涌镇白石岗葵鹏路26号。法定代表人:胡永峰。(四)公司主要会计政策、会计估计和前期差错更正1、财务报表的编制基础
    本集团财务报表以持续经营为基础编制。
                                                    深圳中冠纺织印染股份有限公司 2012 年半年度报告全文2、遵循企业会计准则的声明
    本集团编制的财务报表符合企业会计准则的要求,真实、完整地反映了本集团的财务状况、经营成果和现金流量等有关信息。3、会计期间
    本集团的会计期间为公历1月1日至12月31日。4、记账本位币本集团以人民币为记账本位币。境外子公司的记账本位币于香港的子公司以港币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并(2)非同一控制下的企业合并6、合并财务报表的编制方法(1)合并财务报表的编制方法
    1、合并范围的确定原则
    本集团将拥有实际控制权的子公司及特殊目的主体纳入合并财务报表范围。
    2、合并财务报表所采用的会计方法
    本集团合并财务报表是按照《企业会计准则第33号-合并财务报表》及相关规定的要求编制,合并时合并范围内的所有重大内部交易和往来业已抵销。子公司的股东权益中不属于母公司所拥有的部分,作为少数股东权益在合并财务报表中股东权益项下单独列示。
    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政策或会计期间对子公司财务报表进行必要的调整。
    对于非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允
                                                 深圳中冠纺织印染股份有限公司 2012 年半年度报告全文价值为基础对其个别财务报表进行调整;对于同一控制下企业合并取得的子公司,视同该企业于合并当期的年初已经存在,从合并当期的年初起将其资产、负债、经营成果和现金流量,按原账面价值纳入合并财务报表。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法7、现金及现金等价物的确定标准本集团现金流量表之现金指库存现金以及可以随时用于支付的存款。现金流量表之现金等价物指持有期限不超过3个月、流动性强、易于转换为已知金额现金且价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币业务
    本集团外币交易按交易发生日的即期汇率(或实际情况)将外币金额折算为记账本位币金额。于资产负债表日,外币货币性项目采用资产负债表日的即期汇率折算为记账本位币,所产生的折算差额除了为购建或生产符合资本化条件的资产而借入的外币专门借款产生的汇兑差额按资本化的原则处理外,直接计入当期损益。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算为记账本位币,所产生的折算差额,作为公允价值变动直接计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。(2)外币财务报表的折算
    本公司及以港币为记账本位币的子公司,财务报表折算为人民币反映,在进行报表折算时,对资产负债项目采用资产负债表日的即期汇率折算,除未分配利润外的股东权益类项目采用发生日的即期汇率(或实际情况)折算,利润表中的收入与费用项目,采用交易发生日的即期汇率的近似汇率折算。上述折算产生的外币报表折算差额,在股东权益项目下单独列示。现金流量表采用现金流量发生日的即期汇率的近似汇率折算。汇率变动对现金的影响额,在现金流量表中单独列示。9、金融工具(1)金融工具的分类
    本集团按投资目的和经济实质对拥有的金融资产分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、应收款项及可供出售金融资产四大类。
                                               深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    以公允价值计量且其变动计入当期损益的金融资产是指持有的主要目的为短期内出售的金融资产,在资产负债表中以交易性金融资产列示。
    持有至到期投资是指到期日固定、回收金额固定或可确定,且管理层有明确意图和能力持有至到期的非衍生金融资产。
    贷款和应收款项是指在活跃市场中没有报价,回收金额固定或可确定的非衍生金融资产。
    可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产。(2)金融工具的确认依据和计量方法
    金融资产于本集团成为金融工具合同的一方时,按公允价值在资产负债表内确认。以公允价值计量且其变动计入当期损益的金融资产,取得时发生的相关交易费用直接计入当期损益,其他金融资产的相关交易费用计入初始确认金额。
    以公允价值计量且其变动计入当期损益的金融资产和可供出售金融资产按照公允价值进行后续计量;贷款和应收款项以及持有至到期投资采用实际利率法,以摊余成本列示。
    以公允价值计量且其变动计入当期损益的金融资产的公允价值变动计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,其公允价值与初始入账金额之间的差额确认为投资损益,同时调整公允价值变动损益。
    除减值损失及外币货币性金融资产形成的汇兑损益外,可供出售金融资产公允价值变动直接计入股东权益,待该金融资产终止确认时,原直接计入权益的公允价值变动累计额转入当期损益。可供出售债务工具投资在持有期间按实际利率法计算的利息,以及被投资单位宣告发放的与可供出售权益工具投资相关的现金股利,作为投资收益计入当期损益。(3)金融资产转移的确认依据和计量方法
    金融资产满足下列条件之一的,予以终止确认:①收取该金融资产现金流量的合同权利终止;②该金融资产已转移,且本集团将金融资产所有权上几乎所有的风险和报酬转移给转入方; ③该金融资产已转移,虽然本集团既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,但是放弃了对该金融资产控制。
    企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,且未放弃对该金融资产控制的,则按照其继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。继续涉入所转移金融资产的程度,是指该金融资产价值变动使企业面临的风险水平。
    金融资产整体转移满足终止确认条件的,将所转移金融资产的账面价值,与因转移而收到的对价及原计入其他综合收益的公允价值变动累计额之和的差额计入当期损益。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和
                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文未终止确认部分之间,按照各自的相对公允价值进行分摊,并将因转移而收到的对价及应分摊至终止确认部分的原计入其他综合收益的公允价值变动累计额之和,与分摊的前述账面金额的差额计入当期损益。(4)金融负债终止确认条件
    本集团的金融负债于初始确认时分类为以公允价值计量且其变动计入当期损益的金融负债和其他金融负债。
    以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和初始确认时指定为以公允价值计量且其变动计入当期损益的金融负债,按照公允价值进行后续计量,公允价值变动形成的利得或损失以及与该金融负债相关的股利和利息支出计入当期损益。
    其他金融负债采用实际利率法,按照摊余成本进行后续计量。
    当金融负债的现时义务全部或部分已经解除时,终止确认该金融负债或义务已解除的部分。终止确认部分的账面价值与支付的对价之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法
    1、金融工具存在活跃市场的,活跃市场中的市场报价用于确定其公允价值。在活跃市场上,本集团已持有的金融资产或拟承担的金融负债以现行出价作为相应资产或负债的公允价值;本集团拟购入的金融资产或已承担的金融负债以现行要价作为相应资产或负债的公允价值。金融资产或金融负债没有现行出价和要价,但最近交易日后经济环境没有发生重大变化的,则采用最近交易的市场报价确定该金融资产或金融负债的公允价值。最近交易日后经济环境发生了重大变化时,参考类似金融资产或金融负债的现行价格或利率,调整最近交易的市场报价,以确定该金融资产或金融负债的公允价值。本集团有足够的证据表明最近交易的市场报价不是公允价值的,对最近交易的市场报价作出适当调整,以确定该金融资产或金融负债的公允价值。
    2、金融工具不存在活跃市场的,采用估值技术确定其公允价值。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融资产的当前公允价值、现金流量折现法和期权定价模型等。(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,本集团于资产负债表日对其他金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。
    以摊余成本计量的金融资产发生减值时,按预计未来现金流量(不包括尚未发生的未来信用损失)现值低于账面价值的差额,计提减值准备。如果有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。当可供出售金融资产的公允价值发生较大幅度或非暂时性下降,原直接计入股东权益的因公允价值下降形成的累计损失予以转出并计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客观上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回并计入当期损益。对已确认减值损失的可供出售权益工具投资,期后公允价值上升直接计入股东权益。
                                                           深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据10、应收款项坏账准备的确认标准和计提方法
    本集团将下列情形作为应收款项坏账损失确认标准:债务单位撤销、破产、资不抵债、现金流量严重不足、发生严重自然灾害等导致停产而在可预见的时间内无法偿付债务等;债务单位逾期未履行偿债义务超过三年;其他确凿证据表明确实无法收回或收回的可能性不大。
    对可能发生的坏账损失采用备抵法核算,期末按个别认定法计提坏账准备,计入当期损益。对于有确凿证据表明确实无法收回的应收款项,经本集团按规定程序批准后列作坏账损失,冲销提取的坏账准备。(1)单项金额重大的应收款项坏账准备
    单项金额重大的判断依据或金额标准                         将单项金额超过 100 万元的应收款项视为重大应收款项
                                                         根据其未来现金流量现值低于其账面价值的差额,计提坏单项金额重大并单项计提坏账准备的计提方法
                                                         账准备(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
             组合名称                                                     确定组合的依据
                                         提方法
    账龄组合                     账龄分析法                以应收款项的账龄为信用风险特征划分组合
    关联方组合                   其他方法                  以应收款项与交易对象关系为信用风险特征划分组合
    押金组合                     其他方法                  以应收款项的款项性质为信用风险特征划分组合组合中,采用账龄分析法计提坏账准备的:√ 适用 □ 不适用
               账龄                应收账款计提比例(%)                     其他应收款计提比例(%)
    1 年以内(含 1 年)                                         3%                                           3%
    1-2 年                                                    10%                                          10%
    2-3 年                                                    50%                                          50%
    3 年以上                                                  100%                                          100%3-4 年4-5 年5 年以上
                                                             深圳中冠纺织印染股份有限公司 2012 年半年度报告全文组合中,采用余额百分比法计提坏账准备的:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的:√ 适用 □ 不适用
                    组合名称                                              方法说明
                                            关联方与本集团存在特殊关系(如合营、联营等),预计其未来现金流量关联方组合
                                            现值与其账面价值的差额很小,一般不计提坏账准备
                                            包括房租押金、采购押金及备用金等,预计其未来现金流量现值与其账押金组合
                                            面价值的差额很小,一般不计提坏账准备(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:单项金额不重大且按照组合计提坏账准备不能反映其风险特征的应收款项。坏账准备的计提方法:根据其未来现金流量现值低于其账面价值的差额,计提坏账准备。11、存货(1)存货的分类
    本集团存货主要包括原材料、包装物、低值易耗品、在产品、库存商品等。
    存货实行永续盘存制,存货在取得时按实际成本计价;领用或发出存货,采用加权平均法核算。低值易耗品和包装物采用一次转销法进行摊销。(2)发出存货的计价方法□ 先进先出法 √ 加权平均法 □ 个别认定法 □ 其他库存商品、在产品和用于出售的材料等直接用于出售的商品存货,其可变现净值按该存货的估计售价减去估计的销售费用和相关税费后的金额确定;用于生产而持有的材料存货,其可变现净值按所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定。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;企业持有存货的数量多于销售合同订购数量的,超出部分的存货可变现净值以一般销售价格为基础计算。(3)存货可变现净值的确定依据及存货跌价准备的计提方法期末存货按成本与可变现净值孰低原则计价,对于存货因遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因,预计其成本不可收回的部分,提取存货跌价准备。库存商品及大宗原材料的存货跌价准备按单个存货项目的成本高于其可变现净值的差额提取;其他数量繁多、单价较低的原辅材料按
                                               深圳中冠纺织印染股份有限公司 2012 年半年度报告全文类别提取存货跌价准备。(4)存货的盘存制度√ 永续盘存制 □ 定期盘存制 □ 其他(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法12、长期股权投资(1)初始投资成本确定
    通过同一控制下的企业合并取得的长期股权投资,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的投资成本。通过非同一控制下的企业合并取得的长期股权投资,以在合并(购买)日为取得对被合并(购买)方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值作为合并成本。
    除上述通过企业合并取得的长期股权投资外,以支付现金取得的长期股权投资,按照实际支付的购买价款作为投资成本;以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为投资成本;投资者投入的长期股权投资,按照投资合同或协议约定的价值作为投资成本;以债务重组、非货币性资产交换等方式取得的长期股权投资,按相关会计准则的规定确定投资成本。(2)后续计量及损益确认
    本集团对子公司投资采用成本法核算,编制合并财务报表时按权益法进行调整;对合营企业及联营企业投资采用权益法核算;对不具有控制、共同控制或重大影响并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对不具有控制、共同控制或重大影响,但在活跃市场中有报价、公允价值能够可靠计量的长期股权投资,作为可供出售金融资产核算。
    采用成本法核算时,长期股权投资按初始投资成本计价,追加或收回投资时调整长期股权投资的成本。采用权益法核算时,当期投资损益为应享有或应分担的被投资单位当年实现的净损益的份额。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,按照本集团的会计政策及会计期间,并抵销与联营企业及合营企业之间发生的内部交易损益按照持股比例计算归属于投资企业的部分,对被投资单位的净利润进行调整后确认。对于首次执行日之
                                                    深圳中冠纺织印染股份有限公司 2012 年半年度报告全文前已经持有的对联营企业及合营企业的长期股权投资,如存在与该投资相关的股权投资借方差额,还应扣除按原剩余期限直线摊销的股权投资借方差额,确认投资损益。
    本集团对因减少投资等原因对被投资单位不再具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,改按成本法核算;对因追加投资等原因能够对被投资单位实施控制的长期股权投资,也改按成本法核算;对因追加投资等原因能够对被投资单位实施共同控制或重大影响但不构成控制的,或因处置投资等原因对被投资单位不再具有控制但能够对被投资单位实施共同控制或重大影响的长期股权投资,改按权益法核算。
    处置长期股权投资,其账面价值与实际取得价款的差额,计入当期投资收益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时将原计入所有者权益的部分按相应比例转入当期投资收益。(3)确定对被投资单位具有共同控制、重大影响的依据
    长期股权投资主要包括本集团持有的能够对被投资单位实施控制、共同控制或重大影响的权益性投资,以及对被投资单位不具有控制、共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的权益性投资。
    共同控制是指按合同约定对某项经济活动所共有的控制。共同控制的确定依据主要为任何一个合营方均不能单独控制合营企业的生产经营活动;涉及合营企业基本经营活动的决策需要各合营方一致同意等。
    重大影响是指对被投资单位的财务和经营政策有参与决策的权力,但并不能控制或与其他方一起共同控制这些政策的制定。重大影响的确定依据主要为本集团直接或通过子公司间接拥有被投资单位20%(含)以上但低于50%的表决权股份,如果有明确证据表明该种情况下不能参与被投资单位的生产经营决策,则不能形成重大影响。(4)减值测试方法及减值准备计提方法
    本集团于每一资产负债表日对长期股权投资、固定资产、在建工程、使用寿命有限的无形资产等项目进行检查,当存在下列迹象时,表明资产可能发生了减值,本集团将进行减值测试。对商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年末均进行减值测试。难以对单项资产的可收回金额进行测试的,以该资产所属的资产组或资产组组合为基础测试。
    减值测试后,若该资产的账面价值超过其可收回金额,其差额确认为减值损失,上述资产的减值损失一经确认,在以后会计期间不予转回。资产的可收回金额是指资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。
    出现减值的迹象如下:
    (1)资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌;
    (2)企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对企业产生不利影响;
    (3)市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低;
                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    (4)有证据表明资产已经陈旧过时或者其实体已经损坏;
    (5)资产已经或者将被闲置、终止使用或者计划提前处置;
    (6)企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等;
    (7)其他表明资产可能已经发生减值的迹象。13、投资性房地产
    本集团投资性房地产为已出租的建筑物。
    本集团投资性房地产按其成本作为入账价值,外购投资性房地产的成本包括购买价款、相关税费和可直接归属于该资产的其他支出;自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
    本集团对投资性房地产采用成本模式进行后续计量,按其预计使用寿命及净残值率计提折旧或摊销。投资性房地产的预计使用寿命、净残值率及年折旧(摊销)率如下:
         类    别         折旧年限(年)           残值率               年折旧率
    于香港的房屋           20-50年                               0%             2%-5%
    于中国境内的房屋       20-30年                              10%           3%-4.5%
    当投资性房地产的用途改变为自用时,则自改变之日起,将该投资性房地产转换为固定资产或无形资产。自用房地产的用途改变为赚取租金或资本增值时,则自改变之日起,将固定资产或无形资产转换为投资性房地产。发生转换时,以转换前的账面价值作为转换后的入账价值。
    当投资性房地产被处置,或者永久退出使用且预计不能从其处置中取得经济利益时,终止确认该项投资性房地产。投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的金额计入当期损益。
    采用公允价值模式进行后续计量的,应披露采用该项会计政策的依据,包括认定投资性房地产所在地有活跃的房地产交易市场的依据;公司能够从房地产交易市场取得同类或类似房地产的市场价格及其他相关信息,从而对投资性房地产的公允价值进行估计的依据;同时说明对投资性房地产的公允价值进行估计时涉及的关键假设和主要不确定因素。14、固定资产(1)固定资产确认条件
    本集团固定资产是指同时具有以下特征,即为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,且单位价值较高的有形资产。
                                                        深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(2)融资租入固定资产的认定依据、计价方法
    固定资产包括房屋及建筑物、机器设备、运输设备、办公设备和其他,按其取得时的成本作为入账的价值,其中,外购的固定资产成本包括买价、增值税、进口关税等相关税费,以及为使固定资产达到预定可使用状态前所发生的可直接归属于该资产的其他支出;自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成;投资者投入的固定资产,按投资合同或协议约定的价值作为入账价值,但合同或协议约定价值不公允的按公允价值入账;融资租赁租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为入账价值。与固定资产有关的后续支出,包括修理支出、更新改造支出等,符合固定资产确认条件的,计入固定资产成本,对于被替换的部分,终止确认其账面价值;不符合固定资产确认条件的,于发生时计入当期损益。(3)各类固定资产的折旧方法
    除已提足折旧仍继续使用及提足减值准备的固定资产和单独计价入账的土地外,本集团对所有固定资产计提折旧。计提折旧时采用平均年限法,并根据用途分别计入相关资产的成本或当期费用。
           类别                折旧年限(年)           残值率(%)                年折旧率(%)
    房屋及建筑物            20-50                   0-10%                     2%-5%
    机器设备                5-14                    10%                       6%-18%
    电子设备                5                       10%                       18%
    运输设备                4-5                     10%                       18%-22.5%其他设备
    融资租入固定资产:                   --                      --                          --其中:房屋及建筑物机器设备电子设备运输设备其他设备(4)固定资产的减值测试方法、减值准备计提方法本集团于每年年度终了,对固定资产的预计使用寿命、预计净残值和折旧方法进行复核,如发生改变,则作为会计估计变更处理。
                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(5)其他说明
    当固定资产被处置、或者预期通过使用或处置不能产生经济利益时,终止确认该固定资产。固定资产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的金额计入当期损益。15、在建工程(1)在建工程的类别(2)在建工程结转为固定资产的标准和时点
    在建工程按实际发生的成本计量。自营工程按直接材料、直接工资、直接施工费等计量;出包工程按应支付的工程价款等计量;设备安装工程按所安装设备的价值、安装费用、工程试运转等所发生的支出等确定工程成本。在建工程成本还包括应当资本化的借款费用和汇兑损益。
    在建工程在达到预定可使用状态之日起,根据工程预算、造价或工程实际成本等,按估计的价值结转固定资产,次月起开始计提折旧,待办理了竣工决算手续后再对固定资产原值差异作调整。(3)在建工程的减值测试方法、减值准备计提方法16、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、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。可直接归属于符合资本化条件的资产的购建或者生产的借款费用,在资产支出已经发生、借款费用已经发生、为使资产达到预定可使用或可销售状态所必要的购建或生产活动已经开始时,开始资本化;当购建或生产符合资本化条件的资产达到预定可使用或可销售状态时,停止资本化。其余借款费用在发生当期确认为费用。(2)借款费用资本化期间
    符合资本化条件的资产,是指需要经过相当长时间(通常指1年以上)的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    如果符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月,暂停借款费用的资本化,直至资产的购建或生产活动重新开始。
                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(3)暂停资本化期间当购建或生产符合资本化条件的资产达到预定可使用或可销售状态时,停止资本化。(4)借款费用资本化金额的计算方法
    专门借款当期实际发生的利息费用,扣除尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额予以资本化;一般借款根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,确定资本化金额。资本化率根据一般借款加权平均利率计算确定。17、生物资产18、油气资产19、无形资产(1)无形资产的计价方法
    本集团无形资产包括土地使用权、电脑软件等,按取得时的实际成本计量,其中,购入的无形资产,按实际支付的价款和相关的其他支出作为实际成本;投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允的,按公允价值确定实际成本。
    土地使用权从出让起始日起,按其出让年限平均摊销;专利技术、非专利技术和其他无形资产按预计使用年限、合同规定的受益年限和法律规定的有效年限三者中最短者分期平均摊销。摊销金额按其受益对象计入相关资产成本和当期损益。对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核并作适当调整。在每个会计期间对使用寿命不确定的无形资产的预计使用寿命进行复核,如果有证据表明无形资产的使用寿命是有限的,则估计其使用寿命并在预计使用寿命内摊销。(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                           依据(3)使用寿命不确定的无形资产的判断依据
                                                  深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(4)无形资产减值准备的计提(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(6)内部研究开发项目支出的核算20、长期待摊费用摊销方法21、附回购条件的资产转让22、预计负债(1)预计负债的确认标准(2)预计负债的计量方法23、股份支付及权益工具(1)股份支付的种类(2)权益工具公允价值的确定方法(3)确认可行权权益工具最佳估计的依据(4)实施、修改、终止股份支付计划的相关会计处理24、回购本公司股份25、收入(1)销售商品收入确认时间的具体判断标准
    本集团的营业收入主要包括销售商品收入和让渡资产使用权收入,收入确认原则如下:
                                                 深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    本集团在已将商品所有权上的主要风险和报酬转移给购货方、本集团既没有保留通常与所有权相联系的继续管理权、也没有对已售出的商品实施有效控制、收入的金额能够可靠地计量、相关的经济利益很可能流入企业、相关的已发生或将发生的成本能够可靠地计量时,确认销售商品收入的实现。
    与交易相关的经济利益很可能流入本集团、收入的金额能够可靠地计量时,确认让渡资产使用权收入的实现。(2)确认让渡资产使用权收入的依据(3)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法26、政府补助(1)类型(2)会计处理方法
    政府补助在本集团能够满足其所附的条件以及能够收到时予以确认。政府补助为货币性资产的,按照实际收到的金额计量,对于按照固定的定额标准拨付的补助,按照应收的金额计量;政府补助为非货币性资产的,按照公允价值计量,公允价值不能可靠取得的,按照名义金额(1元)计量。
    与资产相关的政府补助确认为递延收益,并在相关资产使用寿命内平均分配计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间计入当期损益;用于补偿已发生的相关费用或损失的,直接计入当期损益。27、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
    本集团以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。对已确认的递延所得税资产,当预计到未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产时,应当减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,减记的金额予以转回。于资产负债表日,递延所得税资产按照预期收回该资产或清偿该负债期间的适用税率计量。
                                               深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(2)确认递延所得税负债的依据
    本集团递延所得税负债根据资产和负债的计税基础与其账面价值的差额(暂时性差异)计算确认。于资产负债表日,递延所得税负债,按照预期收回该资产或清偿该负债期间的适用税率计量。28、经营租赁、融资租赁(1)经营租赁会计处理
    经营租赁是指除融资租赁以外的其他租赁。本集团作为承租方的租金在租赁期内的各个期间按直线法计入相关资产成本或当期损益,本集团作为出租方的租金在租赁期内的各个期间按直线法确认为收入。(2)融资租赁会计处理
    融资租赁是指实质上转移了与资产所有权有关的全部风险和报酬的租赁。本集团作为承租方时,在租赁开始日,按租赁开始日租赁资产的公允价值与最低租赁付款额的现值两者中较低者,作为融资租入固定资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,将两者的差额记录为未确认融资费用。29、持有待售资产(1)持有待售资产确认标准(2)持有待售资产的会计处理方法30、资产证券化业务31、套期会计32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否
                                                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否33、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否34、其他主要会计政策、会计估计和财务报表编制方法(五)税项1、公司主要税种和税率
                 税   种                              计税依据                            税率
    增值税                                 产品销售收入及加工收入              17%消费税
    营业税                                 营业收入                            5%
    城市维护建设税                         流转税                              7%
    企业所得税                             应纳税所得额                        25%
    教育费附加                             流转税                              3%
    地方教育费附加                         流转税                              2%各分公司、分厂执行的所得税税率
                                               深圳中冠纺织印染股份有限公司 2012 年半年度报告全文2、税收优惠及批文3、其他说明
    本公司及设立在中国大陆的子公司的企业所得税的适用税率为25%,根据国务院2007年12月26日国发[2007]39号《关于实施企业所得税过渡优惠政策的通知》,本公司及设立在中国大陆的子公司的企业所得税率由15%逐步过渡为25%,2012年企业所得税均适用25%的过渡税率。设立在香港的子公司来源于香港境内的收入适用香港利得税,税率为16.5%。本公司设立在香港的子公司不需要交纳增值税。本公司设立在香港的子公司不需要交纳营业税。本公司设立在香港的子公司不需要缴纳城建税和教育费附加。设立在香港的子公司不需要交纳房产税。(六)企业合并及合并财务报表企业合并及合并财务报表的总体说明:1、子公司情况
                                                                                                                               深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(1)通过设立或投资等方式取得的子公司
                                                                                                                                                                           单位: 元
                                                                                                                                                                 从母公司所有者权益
                                                                                           实质上构成对                                             少数股东权 冲减子公司少数股东
                                                                                                          持股
                                                                             期末实际投 子公司净投资              表决权比 是否合                   益中用于冲 分担的本期亏损超过
    子公司全称     子公司类型    注册地    业务性质   注册资本      经营范围                                 比例                      少数股东权益
                                                                                资额       的其他项目余            例(%)   并报表                   减少数股东 少数股东在该子公司
                                                                                                          (%)
                                                                                                额                                                  损益的金额 年初所有者权益中所
                                                                                                                                                                 享有份额后的余额
                                                                原材料采
                                                                购、印染编
    中冠印染(香                                        2,400,002                  2,400,002
               有限公司      香港      贸易                     织布料的营                                100%       100% 是                   0             0                      0
    港)有限公司                                        (港元)                   (港元)
                                                                销业务及投
                                                                资控股业务
                                                                销售灯芯
    盛中企业有限                                        1,000,000                  1,000,000
               有限公司      香港      贸易                     绒、色布和                                100%       100% 是                   0             0                      0
    公司                                                (港元)                   (港元)
                                                                印花布
                                                                生产和销售
    深圳南华印染                                       85,494,700                 85,494,700                  69.44
               有限公司      深圳      生产                     印花布、染                                         69.44% 是                   0             0                      0
    有限公司                                            (港元)                   (港元)                      %
                                                                色布
                                                   10,000(港 销售印花       10,000(港
    兴业有限公司 有限公司        香港      贸易                                                               100%       100% 是                   0             0                      0
                                                        元) 布、染色布            元)
                                                                销售纺织、深圳市东亚中
               有限公司      深圳      贸易         3,000,000 印染工业产       3,000,000                   51%        51% 是           -1,373,514            0                      0冠纺织印染有
                                                                品及原材
                                                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    限公司                                         料、辅料、
                                               机器设备、
                                               各种面料通过设立或投资等方式取得的子公司的其他说明:
                                                           深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(2)通过同一控制下企业合并取得的子公司
                                                                                                      单位: 元
                                                                                                  从母公司所有
                                                        实质上                             少数股 者权益冲减子
                                                        构成对   持                        东权益 公司少数股东
                                                 期末实 子公司   股   表决 是否            中用于 分担的本期亏
    子公司全 子公司类 注册 业务性 注册资 经营范                                       少数股
                                                 际投资 净投资   比   权比 合并            冲减少 损超过少数股
    称        型     地    质     本      围                                       东权益
                                                   额   的其他   例 例(%) 报表             数股东 东在该子公司
                                                        项目余 (%)                         损益的 年初所有者权
                                                          额                               金额   益中所享有份
                                                                                                   额后的余额通过同一控制下企业合并取得的子公司的其他说明:(3)通过非同一控制下企业合并取得的子公司
                                                                                                      单位: 元
                                                                                                  从母公司所有
                                                        实质上                             少数股 者权益冲减子
                                                        构成对   持                        东权益 公司少数股东
                                                 期末实 子公司   股   表决 是否            中用于 分担的本期亏
    子公司全 子公司类 注册 业务性 注册资 经营范                                       少数股
                                                 际投资 净投资   比   权比 合并            冲减少 损超过少数股
    称        型     地    质     本      围                                       东权益
                                                   额   的其他   例 例(%) 报表             数股东 东在该子公司
                                                        项目余 (%)                         损益的 年初所有者权
                                                          额                               金额   益中所享有份
                                                                                                   额后的余额通过非同一控制下企业合并取得的子公司的其他说明:2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体□ 适用 √ 不适用特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明:
                                                             深圳中冠纺织印染股份有限公司 2012 年半年度报告全文3、合并范围发生变更的说明合并报表范围发生变更说明:□ 适用 √ 不适用4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                       单位: 元
                       名称                                期末净资产                     本期净利润本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                       单位: 元
                       名称                              处置日净资产                 年初至处置日净利润新纳入合并范围的主体和不再纳入合并范围的主体的其他说明:5、报告期内发生的同一控制下企业合并
                                                                                                       单位: 元
                       属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
      被合并方
                       业合并的判断依据      制人            并日的收入        的净利润      的经营活动现金流同一控制下企业合并的其他说明:6、报告期内发生的非同一控制下企业合并
                                                                                                       单位: 元
            被合并方                        商誉金额                              商誉计算方法非同一控制下企业合并的其他说明:7、报告期内出售丧失控制权的股权而减少子公司
                                                               深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                   子公司名称                               出售日                      损益确认方法出售丧失控制权的股权而减少的子公司的其他说明:8、报告期内发生的反向购买
                                                                                      合并中确认的商誉或计入当
          借壳方                 判断构成反向购买的依据       合并成本的确定方法
                                                                                           期的损益的计算方法反向购买的其他说明:9、本报告期发生的吸收合并
                                                                                                         单位: 元
                吸收合并的类型                         并入的主要资产                   并入的主要负债
           同一控制下吸收合并                       项目             金额           项目               金额
          非同一控制下吸收合并                      项目             金额           项目               金额吸收合并的其他说明:10、境外经营实体主要报表项目的折算汇率
    本公司及以港币为记账本位币的子公司,财务报表折算为人民币反映,在进行报表折算时,对资产负债项目采用资产负债表日的即期汇率折算,除未分配利润外的股东权益类项目采用发生日的即期汇率(或实际情况)折算,利润表中的收入与费用项目,采用交易发生日的即期汇率的近似汇率折算。上述折算产生的外币报表折算差额,在股东权益项目下单独列示。现金流量表采用现金流量发生日的即期汇率的近似汇率折算,汇率变动对现金的影响额,在现金流量表中单独列示。本报告期,港币对人民币期初即期汇率为0.8107,期末即期汇率为0.81522,即期汇率的近似汇率采用当期平均汇率0.81296。(七)合并财务报表主要项目注释1、货币资金
                                                                                                         单位: 元
         项目                              期末数                                      期初数
                                                                 深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                            外币金额         折算率      人民币金额       外币金额          折算率       人民币金额
    现金:                          --              --               62,005         --             --                    13,567
    人民币                         --              --               54,186         --             --                    10,547
                                       9,591 0.81522              7,819             3,725     0.8107                 3,020
    银行存款:                     --              --            52,976,207        --             --              52,631,239
    人民币                         --              --            26,985,971        --             --              27,166,560
                               30,550,427 0.81522            24,905,319       30,084,085      0.8107          24,389,168
                                    171,531 6.3249            1,084,917         170,692       6.3009              1,075,511
    其他货币资金:                 --              --              628,216         --             --                   754,510
    人民币                         --              --              628,216         --             --                   754,510
    合计                           --              --            53,666,428        --             --              53,399,316如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明:
    其他货币资金主要系本集团存放在证券公司用于申购新股发行抽签的资金,期末不存在使用受限制的货币资金。2、交易性金融资产(1)交易性金融资产
                                                                                                                  单位: 元
                     项目                                      期末公允价值                        期初公允价值交易性债券投资
    交易性权益工具投资                                                              55,390                              68,900指定为以公允价值计量且变动计入当期损益的金融资产衍生金融资产套期工具其他
    合计                                                                            55,390                              68,900(2)变现有限制的交易性金融资产
                                                                                                                  单位: 元
                 项目                               限售条件或变现方面的其他重大限制                   期末金额
                                                   深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(3)套期工具及相关套期交易的说明3、应收票据(1)应收票据的分类
                                                                                                单位: 元
                    种类                         期末数                         期初数合计(2)期末已质押的应收票据情况
                                                                                                单位: 元
         出票单位          出票日期       到期日                 金额                    备注
    合计                          --           --                                            --说明:(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
         出票单位          出票日期       到期日                 金额                    备注
    合计                           --           --                                            --说明:公司已经背书给其他方但尚未到期的票据
                                                                                                单位: 元
         出票单位          出票日期       到期日                 金额                    备注
    合计                           --           --                                            --说明:已贴现或质押的商业承兑票据的说明:4、应收股利
                                                                                                单位: 元
                                                                    深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
           项目                 期初数                   本期增加               本期减少                    期末数账龄一年以内的应收股利其中:账龄一年以上的应收股利
    其中:                            --                        --                      --                           --
    合   计说明:5、应收利息(1)应收利息
                                                                                                                      单位: 元
          项目                 期初数                  本期增加               本期减少                    期末数
    定期存款利息                             38,378                                          38,378                             0
          合   计                        38,378                        0                 38,378                             0(2)逾期利息
                                                                                                                      单位: 元
                    贷款单位                          逾期时间(天)                              逾期利息金额
                      合计                                  --(3)应收利息的说明6、应收账款(1)应收账款按种类披露
                                                                                                                      单位: 元
                                             期末数                                           期初数
           种类
                               账面余额                  坏账准备              账面余额                  坏账准备
                                                                           深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                              金额        比例(%)         金额          比例(%)       金额        比例(%)           金额         比例(%)单项金额重大并单项计
                             3,714,877        29.47%     2,970,165        79.95% 3,714,877          29.47%          2,970,165          79.95%提坏账准备的应收账款按组合计提坏账准备的应收账款
    组合小计                              0            0%               0          0%             0           0%                 0               0%单项金额虽不重大但单
    项计提坏账准备的应收         8,892,549        70.53%     8,892,549         100% 8,892,549           70.53%          8,892,549               100%账款
                                                                                    12,607,42
    合计                        12,607,426        --        11,862,714        --                        --             11,862,714          --
                                                                                              6应收账款种类的说明:期末单项金额重大并单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                  单位: 元
             应收账款内容                          账面余额               坏账准备                 计提比例                  计提理由中冠纺织(香港)有限公司
                                                        1,606,281                   861,569                    53.64% 账龄长
    Carnival Index International Ltd                        1,098,549                 1,098,549                      100% 账龄长
    TAI YANG ENTERPRISE CO.,LTD                             1,010,047                 1,010,047                      100% 账龄长
                  合计                                  3,714,877                 2,970,165              --组合中,采用账龄分析法计提坏账准备的应收账款:□ 适用 √ 不适用组合中,采用余额百分比法计提坏账准备的应收账款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                  单位: 元
       应收账款内容                账面余额                   坏账准备                        计提比例                      计提理由VEGA GARMENT
                                           770,071                        770,071                             100% 账龄长CO.,LTD泉州如意鸟服饰制衣有
                                              80,518                       80,518                             100% 账龄长限公司
    唐山市利丰制衣有限公                          45,761                       45,761                             100% 账龄长
                                                                 深圳中冠纺织印染股份有限公司 2012 年半年度报告全文司
    Fly Dragon International               573,536                  573,536                   100% 账龄长
    Grateful Textiles Co.,Ltd              566,661                  566,661                   100% 账龄长
    World Fabrica (Int'l) Ltd              465,126                  465,126                   100% 账龄长深圳市方舟纺织品有限
                                       446,352                  446,352                   100% 账龄长公司
    鄂州翔雅服饰有限公司                   351,500                  351,500                   100% 账龄长Tak Shing Buying Office
                                       333,502                  333,502                   100% 账龄长Led
    Starline Textile CO.Ltd.               332,234                  332,234                   100% 账龄长深业华联(香港)有限
                                       299,354                  299,354                   100% 账龄长公司
    Panther Fabric Ltd.                    295,088                  295,088                   100% 账龄长常熟中江服装进出口有
                                       270,134                  270,134                   100% 账龄长限责任公司中冠纺织(香港)有限公
                                       245,560                  245,560                   100% 账龄长司Nissho Iwai HK Corp
                                       215,229                  215,229                   100% 账龄长Ltd.
    Unimix Ltd.                            192,891                  192,891                   100% 账龄长
    Tai Hing Linings Co Ltd                191,295                  191,295                   100% 账龄长Human Changpuan
                                       185,981                  185,981                   100% 账龄长Garment宁波雅戈尔福村制服有
                                       172,910                  172,910                   100% 账龄长限公司
           合计                    8,892,549                   8,892,549                  100%           --(2)本报告期转回或收回的应收账款情况
                                                                                                               单位: 元
                                                                           转回或收回前累计已计
        应收账款内容        转回或收回原因       确定原坏账准备的依据                             转回或收回金额
                                                                             提坏账准备金额
            合计                  --                      --                                             --期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提:
       应收账款内容          账面余额                 坏账金额               计提比例(%)              理由
                                                                   深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
          合计                                                                         --                         --单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明:(3)本报告期实际核销的应收账款情况
                                                                                                                        单位: 元
                                                                                                             是否因关联交易产
    单位名称          应收账款性质            核销时间            核销金额                 核销原因
                                                                                                                       生
        合计                --                    --                                            --                     --应收账款核销说明:(4)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□ 适用 √ 不适用(5)应收账款中金额前五名单位情况
                                                                                                                        单位: 元
                                                                                                         占应收账款总额的比例
        单位名称            与本公司关系                  金额                        年限
                                                                                                                 (%)中冠纺织(香港)有限公
                        非关联方                                 1,606,281 3 年以上                                         12.74%司Carnival Index
                        非关联方                                 1,098,549 3 年以上                                         8.71%International LtdTAI YANG
                        非关联方                                 1,010,047 3 年以上                                         8.01%ENTERPRISE CO.,LTD.VEGA GARMENT
                        非关联方                                  770,071 3 年以上                                           6.11%CO.,LTDFly Dragon
                        非关联方                                  573,536 3 年以上                                          4.55%International
          合计                     --                            5,058,484             --                                   40.12%(6)应收关联方账款情况
                                                                                                                        单位: 元
          单位名称                      与本公司关系                         金额                    占应收账款总额的比例(%)
    深业华联(香港)有限公司 受同一控制人控制                                             299,354                               2.37%
                                                                 深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
             合计                        --                                     299,354                          2.37%(7)终止确认的应收款项情况
                                                                                                               单位: 元
                  项目                         终止确认金额                     与终止确认相关的利得或损失
                  合计(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                               单位: 元
    项目                                                                            期末资产:资产小计负债:负债小计7、其他应收款(1)其他应收款按种类披露
                                                                                                               单位: 元
                                         期末数                                           期初数
           种类             账面余额                 坏账准备               账面余额                 坏账准备
                         金额        比例(%)      金额        比例(%)    金额       比例(%)        金额        比例(%)单项金额重大并单项计
    提坏账准备的其他应收     3,368,370    75.09%      3,368,370     100%    3,368,370      69.76%      3,368,370      100%款按组合计提坏账准备的其他应收款
    组合小计                  114,831      2.56%                              457,264      9.47%单项金额虽不重大但单
                         1,002,594    22.35%      1,002,594     100%    1,002,594      20.77%      1,002,594      100%项计提坏账准备的其他
                                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文应收款
    合计                     4,485,795     --        4,370,964    --         4,828,228        --           4,370,964         --其他应收款种类的说明:期末单项金额重大并单项计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                                      单位: 元
    其他应收款内容           账面余额                 坏账金额                 计提比例                         理由
    南京东亚                             1,313,370               1,313,370                         100% 账龄较长
    广东顺德建行                         1,080,000               1,080,000                         100% 账龄较长常州东风纺织印染设备
                                      975,000                 975,000                          100% 账龄较长有限公司
           合计                      3,368,370               3,368,370               --                         --组合中,采用账龄分析法计提坏账准备的其他应收款:□ 适用 √ 不适用组合中,采用余额百分比法计提坏账准备的其他应收款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                      单位: 元
    其他应收款内容           账面余额                 坏账准备                 计提比例                       计提理由
    中冠纺织(香港)                      693,951                 693,951                          100% 账龄长上海华印科工贸实业有
                                      180,000                 180,000                          100% 账龄长限公司深圳市环境管理体系认
                                       35,000                   35,000                         100% 账龄长证中心机械工业部深圳设计院
                                       30,000                   30,000                         100% 账龄长上海分院
    其他                                   63,643                   63,643                         100% 账龄长
           合计                      1,002,594               1,002,594                         100%             --
                                                                     深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(2)本报告期转回或收回的其他应收款情况
                                                                                                                    单位: 元
                                                                               转回或收回前累计已计
    其他应收款内容           转回或收回原因        确定原坏账准备的依据                                转回或收回金额
                                                                                 提坏账准备金额
            合计                       --                    --                                                --期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提:
    应收账款内容                  账面余额                坏账金额               计提比例(%)               理由
          合计                                                                          --                     --单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明:(3)本报告期实际核销的其他应收款情况
                                                                                                                    单位: 元
    单位名称           其他应收款性质          核销时间              核销金额           核销原因       是否因关联交易产生
         合计                --                     --                                       --                --其他应收款核销说明:(4)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□ 适用 √ 不适用(5)金额较大的其他应收款的性质或内容
                                                                                                                    单位: 元
           单位名称                          金额                 款项的性质或内容            占其他应收款总额的比例(%)
                合计                                                      --说明:(6)其他应收款金额前五名单位情况
                                                                                                                    单位: 元
                                                                    深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                                                                                                    占其他应收款总额的比
         单位名称            与本公司关系                  金额                        年限
                                                                                                           例(%)
    南京东亚                 非关联方                                 1,313,370 3 年以上                                 27.2%
    广东顺德建行             非关联方                                 1,080,000 3 年以上                                 22.37%常州东风纺织印染设备
                         非关联方                                  975,000 3 年以上                                  20.19%有限公司
    中冠纺织(香港)           非关联方                                  693,951 3 年以上                                  14.37%上海华印科工贸实业有
                         非关联方                                  180,000 3 年以上                                  3.73%限公司
           合计                     --                            4,242,321             --                           87.86%(7)其他应收关联方账款情况
                                                                                                                单位: 元
           单位名称                      与本公司关系                         金额            占其他应收款总额的比例(%)
            合计                              --(8)终止确认的其他应收款项情况
                                                                                                                单位: 元
                  项目                              终止确认金额                        与终止确认相关的利得或损失
                  合计(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                单位: 元
    项目                                                                                   期末资产:资产小计负债:负债小计
                                                                      深圳中冠纺织印染股份有限公司 2012 年半年度报告全文8、预付款项(1)预付款项按账龄列示
                                                                                                                               单位: 元
                                       期末数                                                         期初数
       账龄
                              金额                         比例(%)                           金额                       比例(%)
    1 年以内                                          19,693           100%                                          27,089         98.33%
    1至2年                                                                                                             459           1.69%2至3年3 年以上
    合计                                              19,693      --                                                 27,548         --预付款项账龄的说明:(2)预付款项金额前五名单位情况
                                                                                                                               单位: 元
         单位名称          与本公司关系                     金额                      时间                         未结算原因
    其他                   非关联方                                       19,693                               未结算
    合计                              --                                  19,693              --                              --预付款项主要单位的说明:(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(4)预付款项的说明9、存货(1)存货分类
                                                                                                                               单位: 元
                                         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                     2,030,716       1,868,259               162,457        2,030,716              1,868,259              162,457
                                                          深圳中冠纺织印染股份有限公司 2012 年半年度报告全文在产品
    库存商品                  635,916        635,916                          635,916              635,916周转材料消耗性生物资产
    合计                     2,666,632      2,504,175      162,457           2,666,632            2,504,175          162,457(2)存货跌价准备
                                                                                                             单位: 元
                                                                     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                      1,868,259                                                                        1,868,259在产品
    库存商品                      635,916                                                                            635,916周转材料消耗性生物资产
    合     计                   2,504,175                                                                        2,504,175(3)存货跌价准备情况
                                                       本期转回存货跌价准备的原             本期转回金额占该项存货期
             项目           计提存货跌价准备的依据
                                                                    因                            末余额的比例原材料库存商品在产品周转材料消耗性生物资产存货的说明:
            本公司已停产,期末除保全材料外,其余存货全额计提跌价准备。10、其他流动资产
                                                                                                             单位: 元
                                                                 深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                   项目                                 期末数                                   期初数
                   合计                                                        0                                        0其他流动资产说明:11、可供出售金融资产(1)可供出售金融资产情况
                                                                                                               单位: 元
                          项目                                  期末公允价值                    期初公允价值可供出售债券
    可供出售权益工具                                                               626,024                          703,055其他
    合计                                                                           626,024                          703,055本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额 0 元,该金额占重分类前持有至到期投资总额的比例 0%。可供出售金融资产的说明
       可供出售权益工具为子公司香港中冠持有的不准备在短期内变现的股票。(2)可供出售金融资产中的长期债权投资
                                                                                                               单位: 元
                                        初始投资成                                             累计应收或
    债券项目      债券种类          面值                  到期日       期初余额       本期利息                  期末余额
                                            本                                                  已收利息
    合计               --             --                     --可供出售金融资产的长期债权投资的说明:12、持有至到期投资(1)持有至到期投资情况
                                                                                                               单位: 元
                   项目                              期末账面余额                             期初账面余额
                                                                 深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
               合       计                                                       0                                         0持有至到期投资的说明:(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                                  单位: 元
    项目                                              金额                          占该项投资出售前金额的比例(%)
               合计                                                                           --本报告期内出售但尚未到期的持有至到期投资情况说明:13、长期应收款
                                                                                                                  单位: 元
               种类                                   期末数                                   期初数融资租赁
    其中:未实现融资收益分期收款销售商品分期收款提供劳务其他
    合计                                                                       0                                               014、对合营企业投资和联营企业投资
                                                                                                                  单位: 元
                                                                        本企业
                                                                        在被投
                                                               本企业                              期末净 本期营
                      企业类            法人代 业务性 注册资            资单位 期末资 期末负                       本期净
    被投资单位名称                注册地                          持股比                              资产总 业收入
                        型               表      质      本             表决权 产总额 债总额                        利润
                                                               例(%)                                额     总额
                                                                         比例
                                                                         (%)一、合营企业二、联营企业合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明:
                   深圳中冠纺织印染股份有限公司 2012 年半年度报告全文15、长期股权投资
                                                                                                                        深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(1)长期股权投资明细情况
                                                                                                                                                                     单位: 元
                                                                                                                  在被投资单位
                                                                                                   在被投资单位
                                                                                   在被投资单位                   持股比例与表                    本期计提减值
    被投资单位    核算方法   初始投资成本    期初余额      增减变动     期末余额                      表决权比例                      减值准备                      本期现金红利
                                                                                   持股比例(%)                    决权比例不一                        准备
                                                                                                       (%)
                                                                                                                      致的说明浙江华联杭州
    湾创业有限公 权益法核算      58,588,403    63,192,614      565,997    63,758,611             25%             25% 无                           0              0              0司
    合计              --         58,588,403    63,192,614      565,997    63,758,611        --              --               --                   0              0              0
                                                         深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                 单位: 元向投资企业转移资金能力受到限制的长
                                              受限制的原因               当期累计未确认的投资损失金额
             期股权投资项目长期股权投资的说明:
    浙江华联杭州湾创业有限公司(以下简称“杭州湾公司”)本期变动为按权益法确认的杭州湾公司本期净利润1,670,495元。16、投资性房地产(1)按成本计量的投资性房地产√ 适用 □ 不适用
                                                                                                 单位: 元
       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                 96,912,003                  0             108,308              97,020,311
    1.房屋、建筑物                   96,912,003                  0             108,308              97,020,311
    2.土地使用权                             0                   0                  0                       0二、累计折旧和累计
                                 62,538,552         1,630,793                   0               64,169,345摊销合计
    1.房屋、建筑物                   62,538,552         1,630,793                                   64,169,3452.土地使用权三、投资性房地产账
                                 34,373,451                  0                  0               32,850,966面净值合计
    1.房屋、建筑物                   34,373,451                  0                  0               32,850,9662.土地使用权四、投资性房地产减
                                         0                   0                  0                       0值准备累计金额合计
    1.房屋、建筑物                           0                                                              0
    2.土地使用权                             0                                                              0五、投资性房地产账
                                 34,373,451                  0                  0               32,850,966面价值合计
    1.房屋、建筑物                   34,373,451                  0                  0               32,850,966
    2.土地使用权                             0                   0                  0                       0
                                                                                                 单位: 元
                                                              深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                                                                                      本期
    本期折旧和摊销额                                                                                        1,630,793
    投资性房地产本期减值准备计提额                                                                                    0(2)按公允价值计量的投资性房地产□ 适用 √ 不适用说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间:17、固定资产(1)固定资产情况
                                                                                                        单位: 元
         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:            161,061,029                                83,272        1,440,301      159,704,000
    其中:房屋及建筑物               47,972,628                                              330,737       47,641,891
    机器设备                       99,308,680                                              684,662       98,624,018
    运输工具                        4,593,873                                              279,953        4,313,920
    办公设备及其他                    9,185,848                              83,272          144,949        9,124,171
             --            期初账面余额       本期新增          本期计提           本期减少        本期期末余额
    二、累计折旧合计:            111,375,689                 0              97,312        1,237,211      110,041,166
    其中:房屋及建筑物               26,281,961                              45,144          175,600       26,061,217
    机器设备                       75,008,036                                              758,838       74,249,198
    运输工具                        4,052,772                              46,040          172,377        3,834,355
    办公设备及其他                    6,032,920                                6,128         130,396        5,896,396
             --            期初账面余额                             --                             本期期末余额
    三、固定资产账面净值合计         49,685,340                         --                                 49,662,834
    其中:房屋及建筑物               21,690,667                         --                                 21,580,674
    机器设备                       24,300,644                         --                                 24,374,820
    运输工具                         541,101                          --                                    479,565
    办公设备及其他                    3,152,928                         --                                  3,227,775
    四、减值准备合计                 37,614,934                         --                                 37,614,934
    其中:房屋及建筑物               15,466,004                         --                                 15,466,004
    机器设备                       19,407,245                         --                                 19,407,245
                                                                  深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    运输工具                            50,276                             --                                          50,276
    办公设备及其他                      2,691,409                            --                                     2,691,409
    五、固定资产账面价值合计        12,070,406                               --                                    12,047,900
    其中:房屋及建筑物                  6,224,663                            --                                     6,114,670
    机器设备                          4,893,399                            --                                     4,967,575
    运输工具                           490,825                             --                                         429,289
    办公设备及其他                       461,519                             --                                         536,366本期折旧额 97,312 元;本期由在建工程转入固定资产原价为 0 元。(2)暂时闲置的固定资产情况
                                                                                                                单位: 元
       项目              账面原值               累计折旧          减值准备           账面净值                备注
    房屋及建筑物                44,541,973             25,173,561         15,466,005          3,902,407
    机器设备                    98,998,752             74,858,652         19,471,657          4,668,443
    运输工具                     2,731,156              2,458,006                  0              273,150
    办公设备及其他               7,461,982              4,758,253           2,504,293             199,436(3)通过融资租赁租入的固定资产□ 适用 √ 不适用(4)通过经营租赁租出的固定资产□ 适用 √ 不适用(5)期末持有待售的固定资产情况
                                                                                                                单位: 元
           项目                 账面价值                   公允价值            预计处置费用             预计处置时间(6)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固定资产说明:
                                                 深圳中冠纺织印染股份有限公司 2012 年半年度报告全文18、在建工程(1)
                                                                                              单位: 元
                               期末数                                        期初数
         项目
                账面余额       减值准备       账面价值       账面余额       减值准备       账面价值
    合计                       0              0              0              0              0              0
                                                                                                                               深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(2)重大在建工程项目变动情况
                                                                                                                                                                       单位: 元
                                                                                                                               其中:本期利
                                                           转入固定资                  工程投入占               利息资本化                    本期利息资
    项目名称     预算数          期初数       本期增加                    其他减少                     工程进度                  息资本化金                  资金来源    期末数
                                                               产                      预算比例(%)              累计金额                      本化率(%)
                                                                                                                                   额
    合计                    0               0              0            0              0       --           --                 0             0        --          --                0在建工程项目变动情况的说明:
                                                                   深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(3)在建工程减值准备
                                                                                                                       单位: 元
       项目            期初数           本期增加                   本期减少              期末数                   计提原因
    合计                              0                      0                        0                   0              --(4)重大在建工程的工程进度情况
                项目                               工程进度                                           备注(5)在建工程的说明19、工程物资
                                                                                                                       单位: 元
               项目                     期初数                   本期增加             本期减少                    期末数
    合计                                                 0                        0                   0                          0工程物资的说明:20、固定资产清理
                                                                                                                       单位: 元
               项目                   期初账面价值                   期末账面价值                 转入清理的原因
    合计                                                         0                            0                  --说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况:21、生产性生物资产(1)以成本计量□ 适用 √ 不适用
                                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(2)以公允价值计量□ 适用 √ 不适用22、油气资产
                                                                                                         单位: 元
         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                          0                        0                      0                       01.探明矿区权益2.未探明矿区权益3.井及相关设施
    二、累计折耗合计                          0                        0                      0                       01.探明矿区权益2.井及相关设施三、油气资产减值准备累
                                          0                        0                      0                       0计金额合计1.探明矿区权益2.未探明矿区权益3.井及相关设施四、油气资产账面价值合
                                          0                        0                      0                       0计1.探明矿区权益2.未探明矿区权益3.井及相关设施油气资产的说明:23、无形资产(1)无形资产情况
                                                                                                         单位: 元
         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                 13,023,720                       0                       0             13,023,720
    土地使用权                      12,356,137                                                             12,356,137
    软件                                667,583                                                                  667,583
    二、累计摊销合计                 10,895,491                   20,152                      0             10,915,643
                                                                   深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    土地使用权                       10,455,068                   20,152                                            10,475,220
    软件                                440,423                                                                        440,423三、无形资产账面净值合
                                   2,128,229                            0                         0               2,108,077计
    土地使用权                        1,901,069                                                                      1,880,917
    软件                                227,160                                                                        227,160
    四、减值准备合计                    227,160                             0                         0                227,160土地使用权
    软件                                227,160                                                                        227,160
    无形资产账面价值合计               1,901,069                            0                         0               1,880,917
    土地使用权                        1,901,069                                                                      1,880,917
    软件                                        0                                                                            0本期摊销额 20,152 元。(2)公司开发项目支出
                                                                                                                  单位: 元
                                                                              本期减少
       项目              期初数              本期增加                                                         期末数
                                                               计入当期损益            确认为无形资产
    合计                                0                      0                    0                       0                0本期开发支出占本期研究开发项目支出总额的比例。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法:(3)未办妥产权证书的无形资产情况24、商誉
                                                                                                                  单位: 元被投资单位名称或形成商誉的
                                  期初余额              本期增加            本期减少           期末余额       期末减值准备事项对南华公司增持股份形成的商
                                        5,099,624                                                 5,099,624誉
    合计                                    5,099,624                   0                    0        5,099,624              0
                                                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文说明商誉的减值测试方法和减值准备计提方法:25、长期待摊费用
                                                                                                          单位: 元
        项目         期初额       本期增加额       本期摊销额       其他减少额       期末额         其他减少的原因
    合计                          0                0                0                0              0         --长期待摊费用的说明:26、递延所得税资产和递延所得税负债(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√ 适用 □ 不适用已确认的递延所得税资产和递延所得税负债
                                                                                                          单位: 元
                    项目                                 期末数                               期初数递延所得税资产:资产减值准备开办费可抵扣亏损
    小     计递延所得税负债:交易性金融工具、衍生金融工具的估值计入资本公积的可供出售金融资产公允价值变动
    应纳税暂时性差异之所得税额                                             812,841                                 808,335
    小计                                                                   812,841                                 808,335未确认递延所得税资产明细
                                                                                                          单位: 元
                    项目                                 期末数                               期初数可抵扣暂时性差异可抵扣亏损
                                                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文合计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
         年份                    期末数                   期初数                         备注
    合计                                                                                         --应纳税差异和可抵扣差异项目明细
                                                                                                             单位: 元
                                                                     暂时性差异金额
                    项目
                                                           期末                                   期初应纳税差异项目
    资产评估增值                                                         4,926,309                               4,899,000
    小计                                                                 4,926,309                               4,899,000可抵扣差异项目小计(2)递延所得税资产和递延所得税负债以抵销后的净额列示□ 适用 √ 不适用递延所得税资产和递延所得税负债的说明:27、资产减值准备明细
                                                                                                             单位: 元
                                                                          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
    二、存货跌价准备                   2,504,175                                                                 2,504,175三、可供出售金融资产减值准备四、持有至到期投资减值准备
    五、长期股权投资减值准备                                    0                                                       0
    六、投资性房地产减值准备                  0                 0                                                       0
    七、固定资产减值准备              37,614,934                                                                37,614,934
                                               深圳中冠纺织印染股份有限公司 2012 年半年度报告全文八、工程物资减值准备
    九、在建工程减值准备                  0        0                                              0十、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                0        0                                              0
    十二、无形资产减值准备          227,160        0                                         227,160
    十三、商誉减值准备                                                                            0十四、其他
    合计                          56,579,947       0                0               0     56,579,947资产减值明细情况的说明:28、其他非流动资产
                                                                                       单位: 元
                    项目                   期末数                          期初数
    合计                                                        0                                 0其他非流动资产的说明29、短期借款(1)短期借款分类
                                                                                       单位: 元
                    项目                   期末数                          期初数质押借款抵押借款保证借款信用借款
    合计                                                        0                                 0短期借款分类的说明:
                                                           深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(2)已到期未偿还的短期借款情况
                                                                                                     单位: 元
       贷款单位       贷款金额        贷款利率   贷款资金用途       未按期偿还原因         预计还款期
    合计                              0      --           --                     --                 --资产负债表日后已偿还金额。短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日:30、交易性金融负债
                                                                                                     单位: 元
                   项目                           期末公允价值                       期初公允价值发行的交易性债券指定为以公允价值计量且其变动计入当期损益的金融负债衍生金融负债其他金融负债
    合计                                                                     0                                 0交易性金融负债的说明:31、应付票据
                                                                                                     单位: 元
                   种类                              期末数                            期初数商业承兑汇票银行承兑汇票
    合计                                                                     0                                 0下一会计期间将到期的金额 0 元。应付票据的说明:32、应付账款(1)
                                                                                                     单位: 元
                   项目                              期末数                            期初数
                                                         深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    合计                                                           3,246,981                             3,239,221
    合计                                                           3,246,981                             3,239,221(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款项□ 适用 √ 不适用账龄超过一年的大额应付账款情况的说明33、预收账款(1)
                                                                                                     单位: 元
                     项目                             期末数                               期初数
    合计                                                            2,775,748                            2,775,476
    合计                                                            2,775,748                            2,775,476(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用账龄超过一年的大额预收账款情况的说明34、应付职工薪酬
                                                                                                     单位: 元
        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
                                468,755          1,753,217                     1,753,217              468,755贴和补贴
    二、职工福利费                    2,329                                                                 2,329
    三、社会保险费                         0              60,201                     60,201                     0
    医疗保险费                                            39,746                     39,746
    基本养老保险费                                        15,536                     15,536
    失业保险                                               1,290                      1,290
    工伤保险费                                             2,147                      2,147
    生育保险费                                             1,482                      1,482
    四、住房公积金                                        11,840                     11,840五、辞退福利
                                                           深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    六、其他                         119,136                29,858                           0              148,994
    其他                             119,136                29,858                                          148,994
    合计                             590,220             1,855,116                    1,825,258             620,078应付职工薪酬中属于拖欠性质的金额 0。工会经费和职工教育经费金额 35,490,非货币性福利金额 0,因解除劳动关系给予补偿 0。应付职工薪酬预计发放时间、金额等安排:
    期末应付职工薪酬中没有属于拖欠性质的应付薪酬,应付职工薪酬期末余额预计将于下半年支付。35、应交税费
                                                                                                       单位: 元
                     项目                                  期末数                             期初数
    增值税                                                                 815,662                          815,662消费税
    营业税                                                                 149,489                          172,225
    企业所得税                                                            1,204,195                        1,204,195个人所得税
    城市维护建设税                                                                                            1,742
    房产税                                                                 276,414                          276,414
    印花税                                                                 228,865                          228,865
    教育费附加                                                                                                  747
    地方教育费附加                                                                                              498
    土地使用税                                                             198,280
    合计                                                                  2,872,905                        2,700,348应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程:36、应付利息
                                                                                                       单位: 元
                     项目                                  期末数                             期初数分期付息到期还本的长期借款利息企业债券利息短期借款应付利息
                                                         深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    合计                                                                             0                            0应付利息说明:37、应付股利
                                                                                                       单位: 元
            单位名称                期末数                      期初数                 超过一年未支付原因
    国家开发投资公司                             243,189                      243,189 资金紧张
    中国中信集团公司                             243,189                      243,189 资金紧张
    深圳南油(集团)公司                           121,595                      121,595 资金紧张
    深业华联(香港)有限公司                     121,595                      121,595 资金紧张
    中冠印染(香港)公司                           486,378                      486,378 资金紧张
    合计                                     1,215,946                       1,215,946              --应付股利的说明:38、其他应付款(1)
                                                                                                       单位: 元
                     项目                              期末数                                期初数
    合计                                                                31,391,552                        31,167,220
    合计                                                                31,391,552                        31,167,220(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款项□ 适用 √ 不适用(3)账龄超过一年的大额其他应付款情况的说明账龄超过1年的大额其他应付款主要是本公司的子公司南华公司向关联公司的借款,由于资金紧张一直未支付。(4)金额较大的其他应付款说明内容
    项目                                         金额           账龄                 性质或内容
    货舱地下760室(#HKSPINNERS-760)                154,892 1-2年              物业押金
    国投机轻                                      3,000,000 3年以上            往来款及利息
                                                       深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    金融源公司                                 1,100,000 3年以上       厂房及水电费押金
    华联发展集团有限公司                      23,359,193 3年以上       借款
    合计                                      27,614,08539、预计负债
                                                                                                  单位: 元
           项目              期初数         本期增加               本期减少                  期末数
       对外提供担保
         未决诉讼
       产品质量保证
         重组义务
         辞退福利
    待执行的亏损合同
           其他
           合计                       0                    0                    0                       0预计负债说明:40、一年内到期的非流动负债(1)
                                                                                                  单位: 元
                      项目                     期末数                               期初数
    1 年内到期的长期借款                                              0                                     0
    1 年内到期的应付债券                                              0                                     0
    1 年内到期的长期应付款                                            0                                     0
    合计                                                              0                                     0(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                  单位: 元
                      项目                     期末数                               期初数
    质押借款                                                          0抵押借款
                                                                         深圳中冠纺织印染股份有限公司 2012 年半年度报告全文保证借款信用借款
    合计                                                                                       0                                                   0一年内到期的长期借款中属于逾期借款获得展期的金额 0 元。金额前五名的一年内到期的长期借款
                                                                                                                                         单位: 元
                                                                                      期末数                                    期初数
    贷款单位       借款起始日 借款终止日             币种       利率(%)
                                                                              外币金额         本币金额            外币金额         本币金额
    合计                --              --             --               --           --                       0           --                       0一年内到期的长期借款中的逾期借款:
                                                                                                                                         单位: 元
    贷款单位            借款金额        逾期时间            年利率(%)         借款资金用途       逾期未偿还原因                  预期还款期
    合     计                           0        --                     --                --                      --                         --资产负债表日后已偿还的金额 0 元。一年内到期的长期借款说明:(3)一年内到期的应付债券
                                                                                                                                         单位: 元
                                                                     期初应付利 本期应计利 本期已付利 期末应付利
    债券名称        面值       发行日期     债券期限        发行金额                                                                    期末余额
                                                                         息           息            息                     息一年内到期的应付债券说明:(4)一年内到期的长期应付款
                                                                                                                                         单位: 元
    借款单位              期限          初始金额            利率(%)           应计利息            期末余额                      借款条件一年内到期的长期应付款的说明:
                                                             深圳中冠纺织印染股份有限公司 2012 年半年度报告全文41、其他流动负债
                                                                                                                单位: 元
                   项目                           期末账面余额                                期初账面余额
    排污费                                                                  62,600                                    62,600
    审计/咨询费                                                        1,679,889                                    1,433,438
    土地使用费                                                              88,000                                    88,000
    律师费                                                             2,400,000
    其他                                                                    19,834                                       746
    合计                                                               4,250,323                                    1,584,784其他流动负债说明:42、长期借款(1)长期借款分类
                                                                                                                单位: 元
                   项目                              期末数                                     期初数
    质押借款                                                           1,102,961                                    1,160,011抵押借款保证借款信用借款
    合计                                                               1,102,961                                    1,160,011长期借款分类的说明:(2)金额前五名的长期借款
                                                                                                                单位: 元
                                                                         期末数                        期初数
    贷款单位     借款起始日 借款终止日     币种     利率(%)
                                                                外币金额         本币金额      外币金额      本币金额
                                      HKD                        1,352,961        1,102,961     1,430,876       1,160,011
    合计              --         --             --      --             --             1,102,961       --            1,160,011长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等:
    该借款为本公司的子公司兴业公司在香港购入房屋的按揭贷款,抵押物为该购入房屋。按揭贷款金额为港币2,366,000元,分240个月等额支付。截止2012年6月30日,尚欠本金港币1,352,961(折人民
                                                                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文币1,102,961元)。43、应付债券
                                                                                                                               单位: 元
                                                                       期初应付利 本期应计利 本期已付利 期末应付利
    债券名称       面值          发行日期     债券期限      发行金额                                                             期末余额
                                                                            息          息          息             息应付债券说明,包括可转换公司债券的转股条件、转股时间:44、长期应付款(1)金额前五名长期应付款情况
                                                                                                                               单位: 元
       单位               期限              初始金额           利率(%)             应计利息        期末余额            借款条件本公司重组前股
                     无限期                       8,486,859                                               8,534,177东(2)长期应付款中的应付融资租赁款明细
                                                                                                                               单位: 元
                                                               期末数                                         期初数
                单位
                                                     外币                   人民币                 外币                  人民币
    合计                                                             0                          0                  0                     0由独立第三方为公司融资租赁提供担保的金额 0 元。长期应付款的说明:45、专项应付款
                                                                                                                               单位: 元
              项目                       期初数             本期增加         本期减少           期末数                备注说明
              合计                                   0                  0               0                 0              --专项应付款说明:
                                                                      深圳中冠纺织印染股份有限公司 2012 年半年度报告全文46、其他非流动负债
                                                                                                                    单位: 元
                     项目                                     期末账面余额                      期初账面余额
    ERP 信息建设款                                                                 228,216                               228,216
    技术补贴                                                                       608,576                               608,576
    合计                                                                           836,792                               836,792其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额:47、股本
                                                                                                                    单位: 元
                                                            本期变动增减(+、-)
                   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           169,142,356                                                                             0      169,142,356股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况:48、库存股库存股情况说明49、专项储备专项储备情况说明50、资本公积
                                                                                                                    单位: 元
    项目                             期初数                    本期增加                  本期减少            期末数
    资本溢价(股本溢价)                          29,718,829                                                           29,718,829
    其他资本公积                                  10,023,644                                        80,951              9,942,693
    合计                                          39,742,473                         0              80,951             39,661,522资本公积说明:
    资本公积本期变动系可供出售金融资产本期公允价值变动。
                                                              深圳中冠纺织印染股份有限公司 2012 年半年度报告全文51、盈余公积
                                                                                                                  单位: 元
             项目          期初数                 本期增加                   本期减少                   期末数
    法定盈余公积                         26,704,791                                                                  26,704,791任意盈余公积储备基金企业发展基金其他
    合计                                 26,704,791                          0                          0            26,704,791盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议:52、一般风险准备一般风险准备情况说明:53、未分配利润
                                                                                                                  单位: 元
                                           期末                                                  期初
           项目                                           提取或分配比                                        提取或分配比
                                    金额                                                金额
                                                               例                                                 例
    调整前上年末未分配利润                     -116,026,610        --                              -116,026,610        --调整年初未分配利润合计
                                                               --                                                  --数(调增+,调减-)
    调整后年初未分配利润                       -116,026,610        --                              -116,026,610        --加:本期归属于母公司所有
                                             -4,196,104        --                                                  --者的净利润减:提取法定盈余公积提取任意盈余公积提取一般风险准备应付普通股股利转作股本的普通股股利
                                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    期末未分配利润                               -120,213,746         --                          -116,026,610       --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0 元。2)、由于会计政策变更,影响年初未分配利润元。3)、由于重大会计差错更正,影响年初未分配利润 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润元。5)、其他调整合计影响年初未分配利润元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数:54、营业收入及营业成本(1)营业收入、营业成本
                                                                                                                单位: 元
                    项目                             本期发生额                                上期发生额
    主营业务收入                                                           5,019,787                                5,528,810其他业务收入
    营业成本                                                               2,199,834                                2,331,440(2)主营业务(分行业)□ 适用 √ 不适用(3)主营业务(分产品)√ 适用 □ 不适用
                                                                                                                单位: 元
                                             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
    布料漂白、印染                                   0                         0                      0                    0
    房租                                           501                       219
    合计                                     5,019,787                2,199,834             5,528,810               2,331,440(4)主营业务(分地区)√ 适用 □ 不适用
                                                                                                                单位: 元
                                                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                                          本期发生额                                       上期发生额
           地区名称
                               营业收入                 营业成本                营业收入                营业成本
    深圳                                      416
    香港                                       85
    合计                                5,019,787                 2,199,834              5,528,810               2,331,440(5)公司前五名客户的营业收入情况
                                                                                                             单位: 元
             客户名称              主营业务收入                           占公司全部营业收入的比例(%)
    深圳市南山区圣罗兰婚纱摄影                              252,000                                                    5.02%伟邦国际速递(SCSExpress
                                                        464,698                                                    9.26%International Limited)
    CVA HOLDING                                             138,203                                                    2.75%
    深圳市金融源事业发展有限公司                        2,820,000                                                  56.18%
    深圳市和百年投资发展有限公司                            283,500                                                    5.65%
    合计                                                3,958,401                                                  78.86%营业收入的说明55、合同项目收入□ 适用 √ 不适用合同项目的说明:56、营业税金及附加
                                                                                                             单位: 元
                项目              本期发生额                 上期发生额                       计缴标准消费税
    营业税                                       141,785
    城市维护建设税                                  9,925
    教育费附加                                      4,254资源税
    地方教育费附加                                  2,835
    合计                                         158,799                        0                     --营业税金及附加的说明:
                                                 深圳中冠纺织印染股份有限公司 2012 年半年度报告全文57、公允价值变动收益
                                                                                         单位: 元
        产生公允价值变动收益的来源           本期发生额                     上期发生额
    交易性金融资产                                            -13,510                          -48,602其中:衍生金融工具产生的公允价值变动收益交易性金融负债按公允价值计量的投资性房地产
    其他                                                           0                                 0
    合计                                                      -13,510                          -48,602公允价值变动收益的说明:58、投资收益(1)投资收益明细情况
                                                                                         单位: 元
                   项目                      本期发生额                     上期发生额
    成本法核算的长期股权投资收益                                   0                                 0
    权益法核算的长期股权投资收益                              417,624                        -6,748,868处置长期股权投资产生的投资收益持有交易性金融资产期间取得的投资收益持有至到期投资取得的投资收益期间取得的投资收益持有可供出售金融资产等期间取得的投资收益
    处置交易性金融资产取得的投资收益                           11,022                           14,141持有至到期投资取得的投资收益可供出售金融资产等取得的投资收益其他
    合计                                                      428,646                        -6,734,727(2)按成本法核算的长期股权投资收益
                                                                                         单位: 元
                                                          深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
             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
    合计                                                 0                   0                   --(3)按权益法核算的长期股权投资收益
                                                                                                      单位: 元
             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
    杭州湾公司                                     417,624           -6,748,868 联营公司杭州湾净利润 1,670,495 元
    合计                                           417,624           -6,748,868                  --投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明:59、资产减值损失
                                                                                                      单位: 元
                          项目                           本期发生额                      上期发生额一、坏账损失二、存货跌价损失三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
    合计                                                                          0                              060、营业外收入(1)
                                                                                                      单位: 元
                                                          深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    项目                                                    本期发生额                      上期发生额
    非流动资产处置利得合计                                                 5,174
    其中:固定资产处置利得                                                 5,174
       无形资产处置利得债务重组利得非货币性资产交换利得接受捐赠
    政府补助                                                                      0                              0
    其他                                                                  24,389                              8,413
    合计                                                                  29,563                              8,413(2)政府补助明细
                                                                                                       单位: 元
               项目                本期发生额            上期发生额                       说明
    合计                                              0                       0                --营业外收入说明61、营业外支出
                                                                                                       单位: 元
    项目                                                        本期发生额                    上期发生额
    非流动资产处置损失合计                                                                                     529
    其中:固定资产处置损失                                                                                     529
       无形资产处置损失债务重组损失非货币性资产交换损失
    对外捐赠                                                                                                   988
    诉讼费用                                                                 2,981,415
    罚款支出                                                                          600
    合计                                                                     2,982,015                        1,517营业外支出说明:本公司向江苏省高级人民法院提起诉讼,发生相关律师代理费和诉讼费。
                                           深圳中冠纺织印染股份有限公司 2012 年半年度报告全文62、所得税费用
                                                                                      单位: 元
                       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递延所得税调整
    合计                                                           0                            063、基本每股收益和稀释每股收益的计算过程
    项目                  序号                         本期金额        上期金额
    归属于母公司股东的 1                                 -4,187,136      -8,232,521净利润
    归属于母公司的非经 2                                 -2,941,430          21,037常性损益
    归属于母公司股东、 3=1-2                             -1,245,706      -8,253,558扣除非经常性损益后的净利润
    年初股份总数          4                            169,142,356     169,142,356公积金转增股本或股 5票股利分配等增加股份数(Ⅰ)发行新股或债转股等 6增加股份数(Ⅱ)增加股份(Ⅱ)下一 7月份起至年末的累计月数因回购等减少股份数 8减少股份下一月份起 9至年末的累计月数
    缩股减少股份数        10
    报告期月份数          11
    发行在外的普通股加 12=4+5+6×7÷11                 169,142,356     169,142,356
    权平均数              -8×9÷11-10
    基本每股收益(Ⅰ) 13=1÷12                               -0.02            -0.05
    基本每股收益(Ⅱ) 14=3÷12                               -0.01            -0.05已确认为费用的稀释 15性潜在普通股利息
    转换费用              16
    所得税率              17                                   25%             24%
                                                      深圳中冠纺织印染股份有限公司 2012 年半年度报告全文认股权证、期权行权、18可转换债券等增加的普通股加权平均数
    稀释每股收益(Ⅰ) 19=[1+(15-16)×(1-17)]÷(12+18)                    -0.02           -0.05
    稀释每股收益(Ⅱ) 19=[3+(15-16)×(1-17)]÷(12+18)                    -0.01           -0.0564、其他综合收益
                                                                                                 单位: 元
                         项目                           本期发生额                  上期发生额
    1.可供出售金融资产产生的利得(损失)金额                              -80,951                    -215,997
    减:可供出售金融资产产生的所得税影响前期计入其他综合收益当期转入损益的净额
                         小计                                         -80,951                    -215,9972.按照权益法核算的在被投资单位其他综合收益中所享有的份额
    减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额
                         小计                                              0                           03.现金流量套期工具产生的利得(或损失)金额
    减:现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整
                         小计                                              0                           0
    4.外币财务报表折算差额                                                -38,246                 -3,172,304
    减:处置境外经营当期转入损益的净额
                         小计                                         -38,246                 -3,172,3045.其他
    减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额
                         小计                                              0                           0
                         合计                                        -119,197                 -3,388,301其他综合收益说明:
                                      深圳中冠纺织印染股份有限公司 2012 年半年度报告全文65、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                              单位: 元
                               项目                           金额
    收到的其他与经营活动有关的现金合计                                              559,535
                               合计                                             559,535收到的其他与经营活动有关的现金说明(2)支付的其他与经营活动有关的现金
                                                                              单位: 元
                               项目                           金额
    支付的其他与经营活动有关的现金合计                                            2,955,285
                               合计                                           2,955,285支付的其他与经营活动有关的现金说明(3)收到的其他与投资活动有关的现金
                                                                              单位: 元
                               项目                           金额
    收到其他与投资活动有关的现金合计                                                     0
                               合计                                                  0收到的其他与投资活动有关的现金说明(4)支付的其他与投资活动有关的现金
                                                                              单位: 元
                               项目                           金额
    支付其他与投资活动有关的现金                                                         0
                               合计                                                  0支付的其他与投资活动有关的现金说明
                                                   深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(5)收到的其他与筹资活动有关的现金
                                                                                             单位: 元
                                 项目                                      金额
                                 合计                                                                0收到的其他与筹资活动有关的现金说明(6)支付的其他与筹资活动有关的现金
                                                                                             单位: 元
                                 项目                                      金额
                                 合计                                                                0支付的其他与筹资活动有关的现金说明:66、现金流量表补充资料(1)现金流量表补充资料
                                                                                             单位: 元
                     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                                                        -4,187,136                     -8,261,438
    加:资产减值准备                                                      0                              0
    固定资产折旧、油气资产折耗、生产性生物资产折旧                1,423,030                      1,499,463
    无形资产摊销                                                     20,152                         26,234长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失(收益
                                                                  -5,174                           529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)                          -13,510                         48,602
    财务费用(收益以“-”号填列)                                  -47,525                        366,102
    投资损失(收益以“-”号填列)                                 -428,646                      6,734,727递延所得税资产减少(增加以“-”号填列)
    递延所得税负债增加(减少以“-”号填列)                                                       -20,219
                                                      深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    存货的减少(增加以“-”号填列)                                                                    9,735
    经营性应收项目的减少(增加以“-”号填列)                          350,288                       -374,691
    经营性应付项目的增加(减少以“-”号填列)                         3,100,318                     3,100,318
    其他                                                                 -45,808                      239,673
    经营活动产生的现金流量净额                                          165,989                       815,584
    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                                                 53,666,428                       51,938,921
    减:现金的期初余额                                             53,399,316                       51,786,613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                                            267,112                       152,308(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                                 单位: 元
                       补充资料                       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                                         0                             0
    2.取得子公司及其他营业单位支付的现金和现金等价物                         0                             0
       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                                                     0                             0
       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2.处置子公司及其他营业单位收到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
                                                           深圳中冠纺织印染股份有限公司 2012 年半年度报告全文物3.处置子公司及其他营业单位收到的现金净额
    4.处置子公司的净资产                                                         0                              0
    流动资产
    非流动资产
    流动负债
    非流动负债(3)现金和现金等价物的构成
                                                                                                      单位: 元
                        项目                                 期末数                       期初数
    一、现金                                                              53,666,428                     53,399,316
    其中:库存现金                                                           62,005                         13,567
    可随时用于支付的银行存款                                         52,976,207                     52,631,239
    可随时用于支付的其他货币资金                                       628,216                        754,510
    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                                          53,666,428                     53,399,316现金流量表补充资料的说明67、所有者权益变动表项目注释说明对上年年末余额进行调整的“其他”项目名称及调整金额、由同一控制下企业合并产生的追溯调整等事项:(八)资产证券化业务的会计处理1、说明资产证券化业务的主要交易安排及其会计处理、破产隔离条款2、公司不具有控制权但实质上承担其风险的特殊目的主体情况
                                                                                                      单位: 元
                                                                      深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
    名称          期末资产总额        期末负债总额      期末净资产       本期营业收入        本期净利润            备注(九)关联方及关联交易1、本企业的母公司情况
                                                                                                                        单位: 元
                                                                                   母公司对 母公司对
    母公司名                                      法定代表                             本企业的 本企业的 本企业最 组织机构
             关联关系 企业类型     注册地                  业务性质 注册资本
    称                                             人                               持股比例 表决权比 终控制方            代码
                                                                                     (%)       例(%)
                                  深圳市深               服装、纺织
                                  南中路华               品生产销     1,123,887,                                    19247150
    华联控股 控股股东 上市公司                    董炳根                                 25.51%     25.51%
                                  联大厦 11              售,房地产         712                                     0
                                  楼                     开发等
                                                         进出口业
                                  深圳市深
            实际控制 有限责任                            务、“三来                                                 19033795
    华联集团                          南中路华 董炳根                     90,606,000      3.44%         3.44%
            人       公司                                一补”及进                                                 7
                                  联大厦
                                                         料加工等本企业的母公司情况的说明2、本企业的子公司情况
                                                                                                                        单位: 元
                                                                                           持股比例 表决权比例 组织机构
    子公司全称 子公司类型 企业类型           注册地   法定代表人 业务性质        注册资本
                                                                                              (%)           (%)         代码中冠印染
                          有限责任公                                          2,400,002
    (香港)有 控股子公司                  香港                    贸易                            100%          100%
                          司                                                  (港元)限公司
    深圳南华印                有限责任公                                         85,494,700
             控股子公司                深圳       胡永峰       生产                           54.82%        54.82% 618836600
    染有限公司                司                                                  (港元)深圳市东亚
                          有限责任公
    中冠纺织印 控股子公司                  深圳        孙志平      贸易           3,000,000         51%           51% 799228355
                          司染有限公司
                                                                                                                                       深圳中冠纺织印染股份有限公司 2012 年半年度报告全文3、本企业的合营和联营企业情况
                                                                                                                                                                                   单位: 元
                                                                                          本企业在被
    被投资单位                                                                 本企业持股 投资单位表 期末资产总 期末负债总 期末净资产 本期营业收                                      组织机构代
              企业类型      注册地    法定代表人 业务性质    注册资本                                                                                       本期净利润 关联关系
    名称                                                                   比例(%)       决权比例          额           额           总额      入总额                                码
                                                                                             (%)一、合营企
                  --             --       --         --          --            --             --             --          --            --         --            --         --         --业二、联营企
                  --             --       --         --          --            --             --             --          --            --         --            --         --         --业
                                                房地产开
    浙江华联杭                                      发、基建项
             有限责任公                                      247,476,832                                 1,458,920,7 1,165,290,4
    州湾创业有                杭州        董炳根    目管理和服                          25%            25%                             293,630,307 11,671,053    1,670,495 联营企业   757230553
             司                                                       .6                                          68          61
    限公司                                          务、物业管
                                                理
                                                                    深圳中冠纺织印染股份有限公司 2012 年半年度报告全文4、本企业的其他关联方情况
             其他关联方名称                            与本公司关系                                 组织机构代码
    深业华联(香港)有限公司                   同受实际控制人控制
    深圳市华联置业集团有限公司                 同受实际控制人控制                           192199105本企业的其他关联方情况的说明5、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                       单位: 元
                                                                         本期发生额                       上期发生额
                                             关联交易定价方                             占同类交                     占同类交
      关联方              关联交易内容
                                              式及决策程序              金额            易金额的         金额        易金额的
                                                                                        比例(%)                    比例(%)出售商品、提供劳务情况表
                                                                                                                       单位: 元
                                                                         本期发生额                       上期发生额
                                             关联交易定价方                             占同类交                     占同类交
      关联方              关联交易内容
                                              式及决策程序              金额            易金额的         金额        易金额的
                                                                                        比例(%)                    比例(%)(2)关联托管/承包情况公司受托管理/承包情况表
                                                                                                                       单位: 元
                                                                                                        本报告期
                                      受托/承包                                            托管收益/                受托/承包
    委托方/出    受托方/承    受托/承包                受托/承包   受托/承包       受托/承包                确认的托
                                      资产涉及金                                           承包收益定               收益对公
    包方名称     包方名称     资产情况                 资产类型    起始日          终止日                   管收益/承
                                      额                                                   价依据                   司影响
                                                                                                        包收益公司委托管理/出包情况表
                                                                                                                       单位: 元
    委托方/出   受托方/承    委托/出包   委托/出包    受托/出包    委托/出包      委托/出包    托管费/出    本报告期   委托/出包
    包方名称      包方名称    资产情况 资产涉及金 资产类型          起始日          终止日    包费定价依 确认的托       收益对公
                                                                          深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                                                额                                              据      管费/出包        司影响
                                                                                                           费关联托管/承包情况说明(3)关联租赁情况公司出租情况表
                                                                                                                         单位: 元
                                                                                                        本报告期     租赁收益
    出租方名                   租赁资产种 租赁资产情 租赁资产涉                               租赁收益定
               承租方名称                                          租赁起始日 租赁终止日                确认的租     对公司影
       称                       类              况       及金额                              价依据
                                                                                                         赁收益            响公司承租情况表
                                                                                                                         单位: 元
                                                                                                        本报告期     租赁收益
                            租赁资产种 租赁资产情 租赁资产涉                               租赁费定价
    出租方名称 承租方名称                                              租赁起始日 租赁终止日                确认的租     对公司影
                                类              况       及金额                                 依据
                                                                                                          赁费             响关联租赁情况说明(4)关联担保情况
                                                                                                                         单位: 元
                                                                                                           担保是否已经履行
        担保方               被担保方                担保金额            担保起始日        担保到期日
                                                                                                                    完毕关联担保情况说明(5)关联方资金拆借
                                                                                                                         单位: 元
            关联方                   拆借金额                   起始日                 到期日                     说明拆入拆出
                                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(6)关联方资产转让、债务重组情况
                                                                                                              单位: 元
                                                                      本期发生额                  上期发生额
                 关联交易                      关联交易定价方                     占同类交                    占同类交
    关联方                     关联交易内容
                     类型                       式及决策程序         金额         易金额的       金额         易金额的
                                                                                  比例(%)                比例(%)(7)其他关联交易6、关联方应收应付款项公司应收关联方款项
                                                                                                              单位: 元
      项目名称                 关联方                     期末金额                              期初金额
                        深业华联(香港)有限
    应收账款                                                                    299,354                            299,354
                        公司公司应付关联方款项
                                                                                                              单位: 元
             项目名称                         关联方                   期末金额                    期初金额
    其他应付款                         华联发展集团有限公司                          23,359,193                23,159,803
                                   深圳市华联置业集团有限公
    其他应付款                                                                            666,223                  700,734
                                   司(十)股份支付1、股份支付总体情况公司本期授予的各项权益工具总额公司本期行权的各项权益工具总额公司本期失效的各项权益工具总额公司期末发行在外的股份期权行权价格的范围和合同剩余期限公司期末其他权益工具行权价格的范围和合同剩余期限
                                                         深圳中冠纺织印染股份有限公司 2012 年半年度报告全文股份支付情况的说明2、以权益结算的股份支付情况
                                                                                                 单位: 元授予日权益工具公允价值的确定方法对可行权权益工具数量的最佳估计的确定方法本期估计与上期估计有重大差异的原因资本公积中以权益结算的股份支付的累计金额以权益结算的股份支付确认的费用总额以权益结算的股份支付的说明3、以现金结算的股份支付情况
                                                                                                 单位: 元公司承担的、以股份或其他权益工具为基础计算确定的负债的公允价值确定方法负债中因以现金结算的股份支付产生的累计负债金额以现金结算的股份支付而确认的费用总额以现金结算的股份支付的说明4、以股份支付服务情况
                                                                                                 单位: 元以股份支付换取的职工服务总额以股份支付换取的其他服务总额5、股份支付的修改、终止情况(十一)或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响截至2012年6月30日,本集团无其他重大或有事项
                                                              深圳中冠纺织印染股份有限公司 2012 年半年度报告全文2、为其他单位提供债务担保形成的或有负债及其财务影响其他或有负债及其财务影响:(十二)承诺事项1、重大承诺事项已签订的尚未履行或尚未完全履行的对外投资合同及有关财务支出
    截至2012年6月30日,本集团尚有已签订合同但未付的约定重大对外投资支出共计3,000万元,具体情况如下:
    投资项目名称               合同      已付投资      未付投资额 预计投资期             备注
                             投资额          额                       间
    以机器设备投资南京           3,000万元             -      3,000万元    不确定     增资项目尚未完
    东亚纺织印染有限公                                                                成司已签订的正在或准备履行的大额发包合同
    截至2012年6月30日,本集团尚有已签订但未支付的约定大额发包合同支出共计171万元,具体情况如下:
    项目名称        合同金额           已付金额     未付金额      预计投资期间           备注
    生产设备整体          1,710,000          855,000       855,000      不确定      增资项目尚未完成搬迁工程除上述承诺事项外,截至2012年6月30日,本集团无其他重大承诺事项。2、前期承诺履行情况未履行。(十三)资产负债表日后事项1、重要的资产负债表日后事项说明
                                                                                                      单位: 元
                                                          对财务状况和经营成果的影
           项目                          内容                                          无法估计影响数的原因
                                                                    响数
                                            深圳中冠纺织印染股份有限公司 2012 年半年度报告全文2、资产负债表日后利润分配情况说明
                                                                                     单位: 元拟分配的利润或股利经审议批准宣告发放的利润或股利3、其他资产负债表日后事项说明
    本集团无其他重大资产负债表日后事项。(十四)其他重要事项说明1、非货币性资产交换2、债务重组3、企业合并4、租赁
            经营租赁租出资产类别            期末金额               期初金额
    原价                                              97,020,311            96,912,003
    房屋、建筑物                                   97,020,311            96,912,003
    累计摊销                                          64,169,345            62,538,552
    房屋、建筑物                                   64,169,345            62,538,552减值准备
    房屋、建筑物
    账面价值                                          32,850,966            34,373,451
    房屋、建筑物                                   32,850,966            34,373,4515、期末发行在外的、可转换为股份的金融工具
                                                         深圳中冠纺织印染股份有限公司 2012 年半年度报告全文6、年金计划主要内容及重大变化7、其他需要披露的重要事项1、以公允价值计量的资产和负债
    项目                        期初       本期公允价 计入权益的累 本期计提的             期末
                            金额       值变动损益 计公允价值变     减值               金额
                                                        动金融资产
    以公允价值计量且其变动        68,900         -13,510                                       55,390计入当期损益的金融资产(不含衍生金融资产)
    可供出售金融资产             703,055                         -77,031                  626,024
    金融资产小计                 771,955         -13,510         -77,031                  681,414其中:外币金融资产和负债
    项目                        期初       本期公允价 计入权益的累 本期计提的             期末
                            金额       值变动损益 计公允价值变     减值               金额
                                                        动金融资产
    可供出售金融资产             703,055                         -77,031                  626,024
    金融资产小计                 703,055                         -77,031                  626,0242、其他重要事项
    本公司于2007年3月停产并遣散了大部分员工,公司目前仅有少量房产出租业务。本公司控制的五家子公司已停止经营或者依靠房产出租维持日常运作。本公司向江苏省高级人民法院提起诉讼,要求解除公司与南京东亚纺织印染有限公司,南京东亚投资发展集团有限公司,香港耀骏行有限公司等三被告所签的合同、协议,并由三被告连带赔偿原告经济损失人民币47,922,902.92元,且由被告方承担诉讼费。2012年6月14日公司收到江苏省高级人民法院出具的( 2012)苏商外初字第0002号《受理起诉及告知合议庭组成通知书》。(十五)母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                    单位: 元
                                    期末数                                        期初数
       种类
                         账面余额             坏账准备                 账面余额              坏账准备
                                                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
                                                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                            27.79
                                   3,503,464                      3,503,464      100%           3,503,464 27.79%               3,503,464      100%
    提坏账准备的应收账款                                   %按组合计提坏账准备的应收账款
    组合小计                                   0      0%                      0                            0           0%                  0单项金额虽不重大但单
                                                63.25
    项计提坏账准备的应收               7,974,647                      7,974,647      100%           7,974,647 63.25%               7,974,647      100%
                                                       %账款
    合计                               11,478,111     --              11,478,111     --         11,478,111        --               11,478,111     --应收账款种类的说明:期末单项金额重大并单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                           单位: 元
             应收账款内容                             账面余额                 坏账准备               计提比例                    计提理由
    Carnival Index International Ltd                             1,098,549                1,098,549                      100% 账龄长
    TAI YANG ENTERPRISE CO.,LTD.                                 1,010,047                1,010,047                      100% 账龄长
    盛中公司                                                     1,394,868                1,394,868                      100% 资不抵债,拟注销
                  合计                                       3,503,464                3,503,464              --                       --组合中,采用账龄分析法计提坏账准备的应收账款:□ 适用 √ 不适用组合中,采用余额百分比法计提坏账准备的应收账款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                           单位: 元
       应收账款内容                 账面余额                        坏账准备                      计提比例                       计提理由
    Fly Dragon International                        573,536                        573,536                            100% 账龄长
    Grateful Textiles Co.,Ltd                       566,661                        566,661                            100% 账龄长
    World Fabrica (Int'l) Ltd                       465,126                        465,126                            100% 账龄长深圳市方舟纺织品有限
                                                446,352                        446,352                            100% 账龄长公司
    鄂州翔雅服饰有限公司                            351,500                        351,500                            100% 账龄长
                                                                深圳中冠纺织印染股份有限公司 2012 年半年度报告全文Tak Shing Buying Office
                                      333,502                  333,502                   100% 账龄长Led
    Starline Textile CO.Ltd.              332,234                  332,234                   100% 账龄长深业华联(香港)有限
                                      299,354                  299,354                   100% 账龄长公司
    Panther Fabric Ltd.                   295,088                  295,088                   100% 账龄长常熟中江服装进出口有
                                      270,134                  270,134                   100% 账龄长限责任公司中冠纺织(香港)有限公
                                      245,560                  245,560                   100% 账龄长司Nissho Iwai HK Corp
                                      215,229                  215,229                   100% 账龄长Ltd.
    Unimix Ltd.                           192,891                  192,891                   100% 账龄长
    Tai Hing Linings Co Ltd               191,295                  191,295                   100% 账龄长Human Changpuan
                                      185,981                  185,981                   100% 账龄长Garment宁波雅戈尔福村制服有
                                      172,910                  172,910                   100% 账龄长限公司Win favour evelopment
                                      146,600                  146,600                   100% 账龄长ltd
    Speedy Textiles Co                    146,502                  146,502                   100% 账龄长
    其他                              2,544,192                   2,544,192                  100% 账龄长
          合计                    7,974,647                   7,974,647                  100%          --(2)本报告期转回或收回的应收账款情况
                                                                                                             单位: 元
                                                                          转回或收回前累计已计
        应收账款内容       转回或收回原因       确定原坏账准备的依据                             转回或收回金额
                                                                            提坏账准备金额
           合     计             --                      --                                  0          --期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提:
       应收账款内容         账面余额                 坏账金额                计提比例(%)             理由
           合计                                                                    --                   --单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明:
                                                                     深圳中冠纺织印染股份有限公司 2012 年半年度报告全文(3)本报告期实际核销的应收账款情况
                                                                                                                             单位: 元
                                                                                                                   是否因关联交易产
    单位名称          应收账款性质              核销时间            核销金额                     核销原因
                                                                                                                          生
        合计                 --                     --                                0               --                  --应收账款核销说明:(4)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□ 适用 √ 不适用(5)金额较大的其他的应收账款的性质或内容(6)应收账款中金额前五名单位情况
                                                                                                                             单位: 元
                                                                                                               占应收账款总额的比例
       单位名称              与本公司关系                   金额                           年限
                                                                                                                       (%)Carnival Index
                        非关联方                                   1,098,549 3 年以上                                          9.57%International LtdTAI YANG
                        非关联方                                   1,010,047 3 年以上                                           8.8%ENTERPRISE CO.,LTD.
    盛中企业有限公司        子公司                                     1,394,868 3 年以上                                          12.15%
    Fly Dragon International 非关联方                                   573,536 3 年以上                                              5%
    Grateful Textiles Co.,Ltd 非关联方                                  566,661 3 年以上                                           4.94%
           合计                      --                            4,643,661                 --                                40.46%(7)应收关联方账款情况
                                                                                                                             单位: 元
           单位名称                       与本公司关系                         金额                        占应收账款总额的比例(%)
    盛中公司                     子公司                                                       1,394,868                            12.15%
    深圳东亚公司                 子公司                                                         51,871                             0.45%
    深业华联(香港)有限公司 同受控制                                                          299,354                             2.61%
                                                                       深圳中冠纺织印染股份有限公司 2012 年半年度报告全文
            合计                         --                                             1,746,093                              15.21%(8)不符合终止确认条件的应收账款的转移金额为 0 元。(9)以应收款项为标的资产进行资产证券化的,需简要说明相关交易安排2、其他应收款(1)其他应收款
                                                                                                                              单位: 元
                                                 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                        98.69
                                 76,582,183                      3,881,910 100%            76,582,183 98.4%           3,881,910 100%
    坏账准备的其他应收款                                  %按组合计提坏账准备的其他应收款
    押金组合               &nbs