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冀东水泥(000401)公告正文

冀东水泥:2012年半年度报告

公告日期:2012-08-23

唐山冀东水泥股份有限公司
    2012 年半年度报告
          董事长:张增光
    唐山冀东水泥股份有限公司董事会
           2012 年 8 月 22 日
                        目      录一、重要提示…………………………………………………………1二、公司基本情况……………………………………………………1三、主要会计数据和业务数据摘要…………………………………2四、股本变动及股东情况……………………………………………4五、董事、监事和高级管理人员……………………………………9六、董事会报告………………………………………………………12七、重要事项…………………………………………………………21八、财务会计报告……………………………………………………41九、备查文件目录……………………………………………………190
                                                                  唐山冀东水泥股份有限公司 2012 年半年度报告全文
                                        2012 年半年度报告
                                             一、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。
    所有董事均已出席了审议本次半年报的董事会会议。
    本报告期财务报告未经审计。
    公司负责人张增光、主管会计工作负责人任前进及会计机构负责人(会计主管人员) 岳淑萍声明:保证半年度报告中财务报告的真实、完整。
                                        二、公司基本情况(一)公司信息
    A 股代码                 000401                                B 股代码
    A 股简称                 冀东水泥                              B 股简称
    上市证券交易所           深圳证券交易所
    公司的法定中文名称       唐山冀东水泥股份有限公司
    公司的法定中文名称缩写   冀东水泥
    公司的法定英文名称       TANGSHAN JIDONG CEMENT CO.,LTD.
    公司的法定英文名称缩写   JIDONG CEMENT
    公司法定代表人           张增光
    注册地址                 唐山市丰润区林荫路
    注册地址的邮政编码       064000
    办公地址                 唐山市丰润区林荫路
    办公地址的邮政编码       064000
    公司国际互联网网址       http://www.jdsn.com.cn
    电子信箱                 zqb@jdsn.com.cn(二)联系人和联系方式
                                                  董事会秘书                          证券事务代表
    姓名                                韩保平                                 沈伟斌
    联系地址                            唐山市丰润区林荫路                     唐山市丰润区林荫路
    电话                                0315—3244005                          0315—3244005
    传真                                0315—3244005                          0315—3244005
                                                                    唐山冀东水泥股份有限公司 2012 年半年度报告全文
    电子信箱                              zqb@jdsn.com.cn                        zqb@jdsn.com.cn(三)信息披露及备置地点
    公司选定的信息披露报纸名称             中国证券报、证券时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                 公司董事会秘书室、深圳证券交易所
                             三、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 □ 不适用主要会计数据
                                                                                             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)                               6,380,097,128.08           7,142,994,514.94                  -10.68%
    营业利润(元)                                    39,065,393.84           1,034,074,298.48                  -96.22%
    利润总额(元)                                   116,435,981.51           1,083,224,949.47                  -89.25%
    归属于上市公司股东的净利润(元)                 111,841,608.50             748,286,700.09                  -85.05%归属于上市公司股东的扣除非经常性损
                                                 102,751,662.24             739,813,652.94                  -86.11%益的净利润(元)
    经营活动产生的现金流量净额(元)                  57,307,534.46             670,413,654.73                  -91.45%
                                                                                             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)                                  40,811,857,613.79          38,075,212,933.50                    7.19%
    归属于上市公司股东的所有者权益(元)          11,575,929,305.01          11,464,006,889.48                    0.98%
    股本(股)                                     1,347,522,914.00           1,347,522,914.00                       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)                                     0.083                     0.617                   -86.55%
    稀释每股收益(元/股)                                     0.083                     0.617                   -86.55%扣除非经常性损益后的基本每股收益
                                                          0.076                     0.610                   -87.54%(元/股)
    全面摊薄净资产收益率(%)                                0.97%                      8.47%         降低 7.50 个百分点
    加权平均净资产收益率(%)                                0.97%                      8.85%         降低 7.88 个百分点扣除非经常性损益后全面摊薄净资产收
                                                         0.89%                      8.38%         降低 7.49 个百分点益率(%)扣除非经常性损益后的加权平均净资产
                                                         0.89%                      8.75%         降低 7.86 个百分点收益率(%)
    每股经营活动产生的现金流量净额(元/                          0.04                     0.55                  -92.73%
                                                                   唐山冀东水泥股份有限公司 2012 年半年度报告全文股)
                                                                                             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/
                                                          8.59                        8.51                       0.94%股)
    资产负债率(%)                                         67.54%                      65.44%           提高 2.10 个百分点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)(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2、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(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                                          -1,232,755.46计入当期损益的政府补助(与企业业务密切相关,按照
                                                            20,024,133.51国家统一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                        -2,123,858.18
    少数股东权益影响额                                          -3,424,082.08
    所得税影响额                                                -4,153,491.53
    合计                                                         9,089,946.26                       --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
                                                                     唐山冀东水泥股份有限公司 2012 年半年度报告全文
                                       四、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
                            数量           比例(%) 发行新股 送股                 其他       小计            数量          比例(%)
                                                                    转股
    一、有限售条件股份       135,276,931.00     10.04%                              9,396.00    9,396.00    135,286,327.00      10.04%1、国家持股2、国有法人持股
    3、其他内资持股              444,600.00      0.03%                                                          444,600.00      0.03%
    其中:境内法人持股           408,600.00      0.03%                           -72,000.00 -72,000.00          336,600.00      0.02%
    境内自然人持股                36,000.00         0%                           72,000.00 72,000.00            108,000.00      0.01%
    4、外资持股              134,752,300.00        10%                                                      134,752,300.00           10%
    其中:境外法人持股       134,752,300.00        10%                                                      134,752,300.00           10%境外自然人持股
    5.高管股份                    80,031.00      0.01%                              9,396.00    9,396.00         89,427.00      0.01%
    二、无限售条件股份      1,212,245,983.00    89.96%                              -9,396.00 -9,396.00 1,212,236,587.00        89.96%
    1、人民币普通股         1,212,245,983.00    89.96%                              -9,396.00 -9,396.00 1,212,236,587.00        89.96%2、境内上市的外资股3、境外上市的外资股4、其他
    三、股份总数            1,347,522,914.00      100%                                                     1,347,522,914.00      100%股份变动的批准情况(如适用)股份变动的过户情况
    开滦赵各庄矿职工技协技术交流站持有公司 72,000 股有限售条件法人股经过司法程序,划转到个人股东康占秋名下。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
    2012 年 2 月 10 日,公司董事于宝池先生因工作原因辞去公司董事职务,根据相关规定,于宝池先生持有的本公司 37,584股股票在其离职半年内全部锁定。2、限售股份变动情况√ 适用 □ 不适用
                                       本期解除限售 本期增加限     期末限售股
    股东名称         期初限售股数                                                      限售原因          解除限售日期
                                           股数       售股数           数
    于宝池                     28,188.00                    9,396.00     37,584.00 高管锁定股              2012 年 8 月 10 日开滦赵各庄矿职工
                           72,000.00       72,000.00                      0.00 司法划转技协技术交流站
    康占秋                                                 72,000.00     72,000.00 未支付股改对价
                                                                            唐山冀东水泥股份有限公司 2012 年半年度报告全文
    合计                      100,188.00        72,000.00       81,396.00      109,584.00          --                   --(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
    股票及其衍生证                         发行价格                                            获准上市交易数
                     发行日期                         发行数量             上市日期                            交易终止日期
    券名称                             (元/股)                                                 量股票类
    A股              2012 年 02 月 01 日       14.21     134,752,300.00 2012 年 02 月 01 日      134,752,300.00可转换公司债券、分离交易可转债、公司债类2011 年公司债券
                2011 年 08 月 30 日       100.00      16,000,000.00 2011 年 10 月 21 日       16,000,000.00 2018 年 08 月 28 日(第一期)2011 年公司债券
                2012 年 03 月 20 日       100.00        9,000,000.00 2012 年 04 月 26 日       9,000,000.00 2020 年 03 月 18 日(第二期)权证类前三年历次证券发行情况的说明(存续期内利率不同的债券,请分别说明)
    经中国证券监督管理委员会证监许可[2011]1113号文《关于核准唐山冀东水泥股份有限公司非公开发行公司股票的批复》核准,公司以14.21元/股向菱石投资有限公司非公开发行134,752,300股。 2012年2月1日非公开发行股票在深圳证券交易所上市,限售期为2012年2月1日至2015年2月1日。
    经中国证券监督管理委员会证监许可[2011] 1179号文核准,公司于2011年9月1日完成2011年公司债券(第一期)发行,发行金额为16亿元人民币,上市日期为2011年10月21日,终止上市日期为2018年8月28日;于2012年3月22日完成2011年公司债券(第二期)发行工作,发行金额为9亿元人民币,上市日期为2012年4月26日,终止上市日期为2020年3月18日。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 61,742 户。2、前十名股东持股情况
                                                     前十名股东持股情况
                                                                                                           质押或冻结情况
                                                                                         持有有限售条
       股东名称(全称)                股东性质      持股比例(%)         持股总数                       股份状
                                                                                           件股份                    数量
                                                                                                          态
    冀东发展集团有限责任公司               国有法人          37.28%      502,385,997.00                  质押     124,897,000.00
    安徽海螺水泥股份有限公司      境内非国有法人             13.77%      185,523,858.00
                                                                    唐山冀东水泥股份有限公司 2012 年半年度报告全文
           菱石投资有限公司           境外法人           10%   134,752,300.00 134,752,300.00中国工商银行-博时精选股票
                                境内非国有法人         2.06%    27,803,573.00
               证券投资基金
    全国社保基金一零二组合     境内非国有法人         1.72%    23,223,125.00
       申银万国-农行-BNP
                           境内非国有法人              0.75%    10,053,142.00
                   PARIBAS中国银行-易方达深证 100 交
                             境内非国有法人            0.73%     9,818,707.00易型开放式指数证券投资基金
        CITIGROUP GLOBAL
                         境内非国有法人                0.69%     9,244,538.00
         MARKETS LIMITED泰康人寿保险股份有限公司-
                                境内非国有法人         0.65%     8,761,438.00
             投连-个险投连中国人民财产保险股份有限公
                                境内非国有法人         0.62%     8,409,673.00
    司-传统-普通保险产品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
                    冀东发展集团有限责任公司        502,385,997.00 A 股                               502,385,997.00
                    安徽海螺水泥股份有限公司        185,523,858.00 A 股                               185,523,858.00
    中国工商银行-博时精选股票证券投资基金            27,803,573.00 A 股                                27,803,573.00
                      全国社保基金一零二组合         23,223,125.00 A 股                                23,223,125.00
            申银万国-农行-BNP PARIBAS              10,053,142.00 A 股                                10,053,142.00中国银行-易方达深证 100 交易型开放式指数
                                                      9,818,707.00 A 股                                    9,818,707.00
                              证券投资基金
    CITIGROUP GLOBAL MARKETS LIMITED                   9,244,538.00 A 股                                    9,244,538.00
    泰康人寿保险股份有限公司-投连-个险投连             8,761,438.00 A 股                                    8,761,438.00中国人民财产保险股份有限公司-传统-普通
                                                      8,409,673.00 A 股                                    8,409,673.00
                                 保险产品新华人寿保险股份有限公司-分红-个人分红
                                                      7,737,124.00 A 股                                    7,737,124.00
                           -018L-FH002 深上述股东关联关系或(及)一致行动人的说明
    本公司未知上述股东之间是否存在其它关联关系或属于《上市公司收购管理办法》规定的一致行动人。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 □ 不适用
    实际控制人名称                                            唐山市人民政府国有资产监督管理委员会
    实际控制人类别                                            地方国资委
                                                     唐山冀东水泥股份有限公司 2012 年半年度报告全文情况说明
    1.控股股东情况
    名    称:冀东发展集团有限责任公司
    住    所:唐山市丰润区林荫路东侧
    法定代表人:张增光
    成立日期:1996年9月16日
    企业性质:有限责任公司(国有控股)
    注册资本:1,239,752,040元。
    经营范围:通过控股、参股、兼并、租赁运营资本;熟料、水泥、水泥制品、混凝土、石灰石、建材(木材、石灰除外)、黑色金属材料及金属矿产品、电子产品、化工产品(涉及行政许可项目除外)、化肥、石油焦、五金、交电、水泥机械设备、塑料及橡胶制品、石膏及其制品、食用农产品、钢材、针纺织品批发、零售;货物及技术进出口业务(国家限定或禁止的项目除外);普通货运(期限至2015年4月12日);对外承包工程:承包与其实力、规模、业绩相适应的国外工程项目、对外派遣实施上述境外工程所需的劳务人员(许可期限至2013年03月31日);装备工程制造、安装、调试技术咨询(以上各项涉及国家专项审批的未经批准不得经营)。
    2.实际控制人情况
    公司实际控制人为唐山市人民政府国有资产监督管理委员会。(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
                                                                唐山冀东水泥股份有限公司 2012 年半年度报告全文
                                                                                          注册资本(万
      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                     币种
                                                                                              元)
                                                                许可经营项目:煤炭批发、零
                                                            售;一般经营项目:水泥及辅料、
                                                            水泥制品生产、销售、出口,机械
    安徽海螺水泥股份有限公司   郭文叁       1997 年 09 月 01 日 设备、仪器仪表、零配件及企业生     529,930 CNY
                                                            产、科研所需的原辅材料生产、销
                                                            售、进口;煤炭批发、零售;电子
                                                            设备生产、销售;技术服务。
                           徐玉美(Tsui
    菱石投资有限公司                        2009 年 09 月 21 日 INVESTMENT & ADVISORY                  0.1 HKD
                           Yuk Mei)
        情况说明(四)可转换公司债券情况□ 适用 √ 不适用
                                                                                                                                        唐山冀东水泥股份有限公司 2012 年半年度报告全文
                                                               五、董事、监事和高级管理人员(一)董事、监事和高级管理人员持股变动
                                                                                                                                                                           是否在股东
                                                                                                本期增持                               其中:持有 期末持有股
                                                                                  期初持股数                本期减持股 期末持股数                                          单位或其他
    姓名      职务      性别    年龄       任期起始日期        任期终止日期                      股份数量                               限制性股票 票期权数量    变动原因
                                                                                    (股)                  份数量(股)   (股)                                          关联单位领
                                                                                                 (股)                                数量(股)    (股)
                                                                                                                                                                              取薪酬
    于宝池    副董事长   男              52 2009 年 06 月 24 日 2012 年 02 月 10 日     37,584.00        0.00          0.00    37,584.00     37,584.00       0.00 高管锁定股 是
    合计        --         --    --              --                   --             37,584.00        0.00          0.00    37,584.00     37,584.00       0.00      --           --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
                                                                     唐山冀东水泥股份有限公司 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
                                            在股东单位担                                               在股东单位是否
    任职人员姓名          股东单位名称                              任期起始日期        任期终止日期
                                              任的职务                                                  领取报酬津贴
    张增光         冀东发展集团有限责任公司     董事长          2011 年 02 月 25 日 2014 年 02 月 24 日 否
    于九洲         冀东发展集团有限责任公司     董事            2011 年 02 月 25 日 2014 年 02 月 24 日 否
    王晓华         冀东发展集团有限责任公司     总经理          2005 年 04 月 26 日 2014 年 02 月 24 日 是
    秦国勖         冀东发展集团有限责任公司     工会主席        2005 年 04 月 26 日                      是
    张学刚         冀东发展集团有限责任公司     董事、副总经理 2011 年 11 月 14 日 2014 年 02 月 24 日 否在股东单位任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
                                                   在其他单位担
    任职人员姓名            其他单位名称                                任期起始日期        任期终止日期      是否领取报
                                                     任的职务
                                                                                                               酬津贴
    张增光         唐山冀东装备工程股份有限公司     董事长            2011 年 06 月 15 日 2014 年 06 月 14 日 否
    王晓华         唐山冀东装备工程股份有限公司     董事              2011 年 06 月 15 日 2014 年 06 月 14 日 否
               新远景佑成(天津)股权投资管理
    张学刚                                          执行董事          2010 年 07 月 01 日                     是
               合伙企业(有限合伙)
               北京王府井国际商业发展有限公
                                                董事              2011 年 05 月 04 日 2014 年 05 月 03 日 否
               司
               北京王府井百货(集团)股份有限
                                                董事              2011 年 06 月 29 日 2013 年 06 月 24 日 否
               公司
    郑洪涛         北京国家会计学院                 教务部副主任      2004 年 02 月 27 日                     是
               恒信移动商务股份有限公司         独立董事          2009 年 05 月 18 日 2014 年 05 月 13 日 是
    宁亚平         北京大学光华管理学院             副教授            2002 年 07 月 15 日                     是
               浙江报喜鸟服饰股份有限公司       独立董事          2011 年 07 月 27 日 2013 年 08 月 03 日 是
               曙光信息产业股份有限公司         独立董事          2001 年 05 月 10 日                     是
               中外运空运发展股份有限公司       独立董事          2011 年 07 月 20 日 2015 年 07 月 14 日 是
                                                副秘书长兼市
    刘作毅         中国水泥协会                                       2005 年 02 月 18 日                     是
                                                场信息部部长
               数字水泥网                       总裁              2003 年 03 月 05 日                     是在其他单位任
                                                                    唐山冀东水泥股份有限公司 2012 年半年度报告全文职情况的说明(三)董事、监事、高级管理人员报酬情况
                             依据《唐山冀东水泥股份有限公司关于实施企业经营者年薪制的试行办法》及《唐山市市属董事、监事、高级管理人
                         企业年度薪酬管理暂行办法》对董事(不包括独立董事)、监事及高级管理人员进行考核并支付员报酬的决策程序
                         薪酬;根据公司 2009 年第二次临时股东大会决议对独立董事支付津贴。
                             公司依据《唐山冀东水泥股份有限公司关于实施企业经营者年薪制的试行办法》及《唐山市
                         市属企业年度薪酬管理暂行办法》对董事(不包括独立董事)、监事及高级管理人员进行考核,董事、监事、高级管理人
                         根据其担任的职务、贡献以及年度经营业绩获得劳动报酬及津贴。不在公司领取报酬的董事、监员报酬确定依据
                         事由派出股东方支付,公司不额外为其提供报酬及津贴;根据公司 2009 年第二次临时股东大会
                         决议,独立董事津贴为每人每年 5 万元,独立董事履行职务产生的费用由公司承担。
    董事、监事和高级管理人       截止 6 月底,公司董事(不包括独立董事)、监事和高级管理人员月度基本薪酬和 2011 年绩
    员报酬的实际支付情况     效,以及独立董事 2011 年度津贴已全部支付完毕。(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
                                                                 经公司 2012 年第一次临时股东大会选举,张学刚先生
    张学刚     董事             聘任           2012 年 03 月 02 日
                                                                 当选公司董事
                                                                 经公司 2012 年第一次临时股东大会选举,刘作毅先生
    刘作毅     独立董事         聘任           2012 年 03 月 02 日
                                                                 当选公司独立董事
    于宝池     董事             辞职           2012 年 02 月 10 日 工作原因辞去公司董事(五)公司员工情况
    在职员工的人数                                                                                              18,412
    公司需承担费用的离退休职工人数                                                                                730
                                                     专业构成
                       专业构成类别                                             专业构成人数
    生产人员                                                                                                    13,036
    销售人员                                                                                                      965
    技术人员                                                                                                     1,946
    财务人员                                                                                                      450
    行政人员                                                                                                     2,015
                                                     教育程度
                       教育程度类别                                                 数量(人)
    硕士                                                                                                          125
                                                                  唐山冀东水泥股份有限公司 2012 年半年度报告全文
    本科                                                                                                      2,088
    大专                                                                                                      4,358
    高中及以下                                                                                               11,841公司员工情况说明
                                          六、董事会报告(一)管理层讨论与分析
    报告期内,在全国固定资产投资增速放缓、局部水泥市场供需失衡、需求疲弱、价格大幅下滑等不利因素影响下,公司主动应对市场变化,积极扩大区域市场份额,推进区域市场整合。
    报告期内,公司共生产水泥2,596万吨,同比增加1%;生产熟料2,369万吨,同比减少5%;销售水泥及熟料3,073万吨,同比减少6%;实现营业收入638,010万元,同比减少11%;实现归属于母公司的净利润11,184万元,同比减少85%。
    报告期内,公司继续实施“区域领先”战略,项目建设与产业整合统筹兼顾。秦岭新线、永吉公司顺利建成投产,吴堡冀东收购工作取得重大进展,公司水泥产能跃升至11,000万吨。
    报告期内,公司加强节能降耗工作,实现社会效益和经济效益的同步提升。截止2012年6月底,公司累计投产纯低温余热发电机组37台(套),总装机容量超过336.2MW,报告期利用余热发电7.62亿度,相当于节约标煤26.67万吨,减少CO2排放67.8万多吨;全公司已安装低压节电器131台,高压变频器30台,节约电力1,687.16万度。主要会计科目变动情况
                                                                                                       单位:元
              项   目                     2012年6月30日              2011年12月31日          变动幅度(%)
    应收票据                                        763,429,701.57            1,470,160,793.60                -48.07%
    应收账款                                       1,568,565,863.23            615,713,498.66                154.76%
    预付款项                                       1,536,693,105.74           1,126,940,775.24                36.36%
    其他应收款                                      593,129,451.26              87,393,798.75                578.69%
    应付票据                                        443,321,082.22             173,869,561.36                154.97%
    应付债券                                       3,061,802,672.45           2,168,918,779.12                41.17%
    应付利息                                        133,356,454.27              58,602,520.52                127.56%
              项   目                     2012年6月30日              2011年6月30日           变动幅度(%)
    财务费用                                        545,861,194.72             401,349,996.14                 36.01%
    投资收益                                         89,672,860.68              47,171,829.09                 90.10%
    利润总额                                        116,435,981.51            1,083,224,949.47                -89.25%
    净利润                                           86,697,050.79             835,109,542.27                 -89.62%
    归属于母公司所有者的净利润                      111,841,608.50             748,286,700.09                 -85.05%
    所得税费用                                       29,738,930.72             248,115,407.20                 -88.01%
    经营活动产生的现金流量净额                       57,307,534.46             670,413,654.73                 -91.45%主要会计科目变动原因说明
    1)应收票据比年初减少48%,主要原因:票据到期托收及对外支付。
                                                                 唐山冀东水泥股份有限公司 2012 年半年度报告全文
      2)应收账款比年初增加155%,主要原因:给予优质信用客户一定的周转量,对重点工程客户采用月结方式进行结算。
       3)预付款项比年初增加36%,主要原因:预付材料及预付在建项目设备、工程款增加。
       4)其他应收款比年初增加579%,主要原因:支付股权预付款、保证金增加。
       5)应付票据比年初增加155%,主要原因:办理银行承兑汇票进行款项结算。
       6)应付债券、应付利息比年初分别增加41%、128%,主要原因:债券按月计提、按年付息,报告期发行9亿元公司债,计提债券利息相应增加。
       7)财务费用同比增加36%,主要原因:部分子公司在建项目正式投产,贷款利息费用化;融资总额增加。
       8)投资收益同比增加90%,主要原因:合营公司实现净利润同比增加。
       9)利润总额、净利润、归属于母公司所有者的净利润同比分别减少89%、90%、85%,主要原因:全国固定资产投资增速放缓、局部水泥市场供需失衡、需求疲弱、价格大幅下降;公司产能扩大,但未完全释放,造成成本、费用相对上升,影响公司报告期业绩同比下滑。
       10)所得税费用同比减少88%,主要原因:利润总额同比减少。
       11)经营活动产生的现金流量净额同比减少91%,主要原因:净利润同比减少,支付材料款增加。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 □ 不适用公司主要子公司、参股公司的经营情况及业绩分析
       主要子公司及参股公司的经营情况及业绩如下:
                                                                                                      单位:万元
    序                                           注册                营业       营业     净利润或     持股
                  被投资公司名称                       总资产                                                 备注
    号                                           资本                收入       利润     投资收益     比例
    1       冀东水泥磐石有限责任公司             35,640   107,052    35,170     10,242       7,630    100%
    2       大同冀东水泥有限责任公司             53,400   164,833    38,075      4,897       3,689    100%
    3       冀东水泥吉林有限责任公司             13,000    62,499    33,349      4,201       3,074    100%
    4       冀东海天水泥闻喜有限责任公司         45,315   101,610    30,339      3,212       2,637    60%      控股公司
    5       临澧冀东水泥有限公司                 27,650    76,468    19,971      2,232       2,207    100%
    6       冀东水泥阿巴嘎旗有限责任公司         21,525    83,858     3,976     -3,602      -2,625    100%
    7       冀东水泥重庆合川有限责任公司         33,000   105,837    18,120     -3,659      -3,110    100%
    8       陕西秦岭水泥(集团)股份有限公司     66,080   231,173    33,076     -3,963      -3,237    29%      控股公司
    9       冀东水泥重庆江津有限责任公司         36,600   108,028     5,569     -4,365      -3,671    55%      控股公司
    10      冀东海德堡(泾阳)水泥有限公司       45,896   159,875    50,138      7,540       3,934    50%      合营公司注:
      1、以上各公司主要经营范围参见本报告八、(九)2“本企业的子公司情况”和3“本企业的合营和联营企业情况”。
      2、陕西秦岭水泥(集团)股份有限公司净利润是按公允价值调整后的金额。
      3、冀东海德堡(泾阳)水泥有限公司“净利润或投资收益”项的金额为本公司报告期对其投资收益。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、固定资产投资增速放缓,水泥市场需求下降
      “十二五”期间,随着我国经济增长方式的转变和经济结构的战略性调整,固定资产投资作为拉动经济增长主要动力地位可能削弱,公路、铁路等基础设施建设增速随之放缓,水泥作为固定资产投资的基础性原材料,市场需求增速可能下降。
      2、行业供需失衡、区域市场竞争加剧
      近年来,由于水泥行业投资过热,新建产能集中释放,供过于求,各厂商产能利用率下降,部分区域供需严重失衡,价
                                                                       唐山冀东水泥股份有限公司 2012 年半年度报告全文格下跌,市场竞争可能进一步加剧。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 毛利率比上年同期
    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(%)         增减(%)分行业
    建材行业         6,353,647,715.51 4,796,521,801.99       24.51%            -10.66%          -0.52% 降低 7.70 个百分点分产品
    水泥             5,365,556,334.90 3,998,704,425.82       25.47%             -4.71%           6.59% 降低 7.91 个百分点
    熟料              761,390,540.86   659,899,287.76        13.33%            -28.33%         -12.04% 降低 16.05 个百分点
    混凝土                                                                       -100%           -100%
    其他              226,700,839.75   137,918,088.41        39.16%             14.02%           7.86% 提高 3.48 个百分点主营业务分行业和分产品情况的说明
    本公司属于建材行业,主营业务主要是水泥、熟料;为避免同业竞争,公司已于2011年6月将所持四家混凝土公司股权转让。毛利率比上年同期增减幅度较大的原因说明
    公司所在区域销售价格大幅下降;公司产能扩大,但未完全释放,造成成本、费用相对上升,影响公司毛利率同比降低7.70个百分点。(2)主营业务分地区情况
                                                                                                              单位:元
                 地区                                 营业收入                       营业收入比上年同期增减(%)
    华北(北京、天津、河北、山西、内蒙)                             4,221,537,589.64                             -23.81%
    东北(辽宁、吉林)                                                930,409,374.37                               20.46%
    西北(陕西)                                                      509,670,353.66                              108.16%
    其他(湖南、山东、重庆)                                          692,030,397.84                               24.86%主营业务分地区情况的说明
    1)西北地区不含扶风、泾阳公司,该两家公司为本公司合营公司,未纳入合并范围,该两家公司报告期主营业务收入92,010万元。
    2)西北地区中的秦岭水泥自2011年6月开始纳入合并范围。
    3)东北地区不含鞍山公司,该公司为本公司合营公司,未纳入合并范围,该公司报告期主营业务收入22,283万元。主营业务构成情况的说明
    本公司属于建材行业,主营业务主要是水泥、熟料。
                                                               唐山冀东水泥股份有限公司 2012 年半年度报告全文(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
    公司所在区域销售价格大幅下降;公司产能扩大,但未完全释放,造成成本、费用相对上升,影响公司毛利率同比降低7.70个百分点。(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(6)占净利润 10%以上参股公司业务性质、主要产品或服务和净利润等情况□ 适用 √ 不适用(7)经营中的问题与困难
    报告期内,公司在经营中主要面临着以下问题和困难:
    (1)所在部分区域市场,供需失衡,市场竞争加剧,价格大幅下滑;
    (2)报告期末,公司水泥产能已达到 11,000 万吨,但受宏观经济形势影响,水泥需求疲弱,公司产能未得到充分发挥。
    面对困难,公司将进一步坚定信心、转变观念,提升管理水平,创新管理体系,为公司实现规模经营和精细化管理打下坚实基础。
    (1)坚定不移的实施“区域领先”战略,加快既有区域水泥产业整合步伐,完善公司市场布局,进一步提高区域市场把控能力;
    (2)提高市场分析、研判能力,加强业务创新,逐步改善区域竞争模式,扩大市场份额,提升公司效益。2、与公允价值计量相关的内部控制制度情况□ 适用 √ 不适用3、持有外币金融资产、金融负债情况□ 适用 √ 不适用
                                                                 唐山冀东水泥股份有限公司 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
                                                                                                         单位:万元
    募集资金总额                                                                                               435,584
    报告期投入募集资金总额                                                                                     277,024
    已累计投入募集资金总额                                                                                     435,584
    报告期内变更用途的募集资金总额                                                                                  0
    累计变更用途的募集资金总额                                                                                      0
    累计变更用途的募集资金总额比例                                                                                  0
                                           募集资金总体使用情况说明
    经中国证券监督管理委员会证监许可[2011]1113 号文《关于核准唐山冀东水泥股份有限公司非公开发行公司股票的批复》核准,公司以 14.21 元/股向菱石投资有限公司非公开发行 134,752,300 股,募集资金净额为 187,924 万元。
    经中国证券监督管理委员会证监许可[2011]1179 号文核准,公司于 2011 年 9 月 1 日完成 2011 年公司债券(第一期)发行工作,募集资金净额为 158,560 万元;于 2012 年 3 月 22 日完成 2011 年公司债券(第二期)发行工作,募集资金净额为 89,100 万元。
                                                                                                                                唐山冀东水泥股份有限公司 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
                                                                                                                                                                     单位:万元
                                是否已变更项                                                             截至期末投资 项目达到预定                               项目可行性是
                                                 募集资金承诺 调整后投资总 本报告期投入 截至期末累计                                 本报告期实现 是否达到预计
    承诺投资项目和超募资金投向        目(含部分变                                                           进度(%)(3)= 可使用状态日                               否发生重大变
                                                   投资总额      额(1)         金额       投入金额(2)                                    的效益        效益
                                       更)                                                                   (2)/(1)       期                                          化承诺投资项目
    承诺投资项目小计               -                                                                         -             -                           -             -超募资金投向
    归还银行贷款(如有)           -                      205,000      205,000       70,000        205,000            100% -             -             -             -
    补充流动资金(如有)           -                      230,584      230,584      207,024        230,584            100% -             -             -             -
    超募资金投向小计               -                                                                         -             -                           -             -
    合计                           -                      435,584      435,584      277,024        435,584 -               -                           -             -未达到计划进度或预计收益的情况和原因(分具体项目)项目可行性发生重大变化的情况说明超募资金的金额、用途及使用进展 □ 适用 √ 不适用情况募集资金投资项目实施地点变更 □ 适用 √ 不适用
                                                                 唐山冀东水泥股份有限公司 2012 年半年度报告全文
    情况                           □ 报告期内发生 □ 以前年度发生
                               □ 适用 √ 不适用募集资金投资项目实施方式调整
                               □ 报告期内发生 □ 以前年度发生情况募集资金投资项目先期投入及置 □ 适用 √ 不适用换情况用闲置募集资金暂时补充流动资 □ 适用 √ 不适用金情况项目实施出现募集资金结余的金 □ 适用 √ 不适用额及原因尚未使用的募集资金用途及去向募集资金使用及披露中存在的问题或其他情况
                                                                      唐山冀东水泥股份有限公司 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
                                                                                                              单位:万元
              项目名称                首次公告披露日期          项目金额            项目进度         项目收益情况
    收购吴堡冀东特种水泥有限公司股权     2012 年 06 月 21 日                 10,435 拟进行交接        尚无收益
    冀东水泥黑龙江有限公司               2012 年 03 月 03 日                 10,000 筹建期            尚无收益
                            合计                                         20,435          --                  --
                                         重大非募集资金投资项目情况说明(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:同向大幅下降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(%)
    累计净利润的预计数(万元)           0 --        71,024       142,047 □ -- □ 增长 √ 下降      100% --           50%
    基本每股收益(元/股)                0 --         0.527         1.171 □ -- □ 增长 √ 下降      100% --           55%
                               1、受全国固定资产投资增速放缓、局部水泥市场供需失衡、需求疲弱、价格大幅下降的
    业绩预告的说明              影响,本公司预计 2012 年 1-9 月业绩将同比下降 50%以上。
                               2、上年同期基本每股收益按总股本 1,212,770,614 股计算。(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
                                                               唐山冀东水泥股份有限公司 2012 年半年度报告全文(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(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
    根据中国证监会发布的《关于进一步落实上市公司现金分红有关事项的通知》(证监发 [2012]37 号)及中国证监会河北监管局发布的《关于印发河北上市公司进一步落实现金分红有关规定的通知》(冀证监发[2012]74 号)的要求,结合公司实际经营情况,经公司 2012 年第二次临时股东大会审议通过,对《公司章程》进行了修改,强化了董事会、股东大会对公司利润分配事项的决策程序和机制,完善了公司的分配政策尤其是现金分红政策,进一步明确了现金分红的标准和比例,规定了独立董事在现金分红中应发挥的作用,为中小股东有充分表达意见和诉求的机会提供了条件,充分维护了中小股东的合法权益。上半年,公司加大了项目建设和产业整合力度,重大投资计划和现金支出项目较多,为确保公司正常经营和效益,报告期内,公司未进行现金分红。(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
    2011 年度期末累计未分配利润                                                                  4,373,465,847.44
    相关未分配资金留存公司的用途                          用于公司新建及并购项目。
    是否已产生收益                                        □ 是 □ 否 √ 不适用实际收益与预计收益不匹配的原因其他情况说明(十一)其他披露事项
    去年同期,本公司将保兑仓业务作为重大担保在半年度及年度报告中进行了披露,但由于将水泥用户的情况进行了公开披露,用户提出了质疑。经研究保兑仓业务只是一种销售付款方式,而非公司的对外担保事项。(十二)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
                                                                         唐山冀东水泥股份有限公司 2012 年半年度报告全文
                                                    七、重要事项(一)公司治理的情况
    公司按照《公司法》、《证券法》、《上市公司治理准则》、中国证监会和《深圳证券交易所股票上市规则》的要求,结合公司实际情况,不断完善法人治理结构,规范公司运作。公司董事、监事、独立董事工作勤勉尽责,公司经理层等高级管理人员严格按照董事会授权忠实履行职务,很好地维护了公司利益和广大股东的合法权益。
    报告期内,公司按照有关法律法规要求和中国证监会、河北证监局关于内部控制的部署,根据公司年初制定的《内部控制规范实施工作方案》,积极、稳妥地推进企业内控规范体系建设,依照公司内控试点取得的经验,不断扩大内控实施范围,全面推广实施内控工作,为公司的健康、持续发展奠定基础。
    目前,公司的治理结构实际状况符合《上市公司治理准则》的要求。(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(三)重大诉讼仲裁事项□ 适用 √ 不适用本期公司无重大诉讼、仲裁事项。(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
                                       占该公司                                  报告期所有
            证券简    最初投资成本                  期末账面价值 报告期损益
    证券代码                              股权比例                                  者权益变动      会计核算科目    股份来源
              称         (元)                        (元)         (元)
                                        (%)                                      (元)
    600217      ST 秦岭   334,000,000.00           29% 319,973,889.66 -9,331,193.95 -8,949,100.08 长期股权投资      收购
    合计                  334,000,000.00      --        319,973,889.66 -9,331,193.95 -8,949,100.08        --               --持有其他上市公司股权情况的说明
                                                                唐山冀东水泥股份有限公司 2012 年半年度报告全文
    本公司对秦岭水泥的长期股权投资以实际支付的股权转让款为初始投资金额,自 2010 年 6 月起按照权益法核算。
    2011 年 5 月,秦岭水泥董事会换届后本公司取得对秦岭水泥的控制权,自 2011 年 6 月起,将秦岭水泥纳入本公司合并范围,不再按权益法核算。
    上表中列示的期末账面价值为购买日对秦岭水泥权益法核算的长期股权投资账面价值;报告期损益为秦岭水泥报告期归属于母公司的净利润(按公允价值调整后)本公司按比例享有部分;报告期所有者权益变动包括:前述报告期损益-9,331,193.95元和秦岭水泥报告期其他所有者权益变动对本公司的影响额382,093.87 元。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4、买卖其他上市公司股份的情况□ 适用 √ 不适用买卖其他上市公司股份的情况的说明(六)资产交易事项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
                                              唐山冀东水泥股份有限公司 2012 年半年度报告全文(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
                                                                                                                             唐山冀东水泥股份有限公司 2012 年半年度报告全文(九)重大关联交易1、与日常经营相关的关联交易√ 适用 □ 不适用
                                                                                                                                                                交易价格与
                                                                                                      占同类交易
                                                  关联交易内 关联交易定 关联交易价格 关联交易金额                  关联交易结算方 对公司利润的    市场价格      市场参考价
    关联交易方        关联关系     关联交易类型                                                       金额的比例
                                                         容     价原则    (万元)      (万元)                        式              影响      (万元)      格差异较大
                                                                                                         (%)
                                                                                                                                                                  的原因
    唐山冀东装备工程    受同一控股股                                                                                                   与非关联方交
                                   采购商品、接
    股份有限公司及其    东及最终控制                  接受劳务    市场价        28,007.21     28,007.21       37.59% 现金、承兑汇票 易对公司利润        28,007.21
                                   受劳务
    子公司              方控制                                                                                                         影响一致
    唐山冀东装备工程    受同一控股股                                                                                                   与非关联方交
                                   采购商品、接 采购设备或
    股份有限公司及其    东及最终控制                              市场价        12,608.98     12,608.98        7.63% 现金、承兑汇票 易对公司利润        12,608.98
                                   受劳务         备件
    子公司              方控制                                                                                                         影响一致
    唐山冀东装备工程    受同一控股股                                                                                                   与非关联方交
                                   出售商品、提
    股份有限公司及其    东及最终控制                  提供劳务    市场价             7.90          7.90        0.00% 现金、承兑汇票 易对公司利润             7.90
                                   供劳务
    子公司              方控制                                                                                                         影响一致
    唐山冀东装备工程    受同一控股股                                                                                                   与非关联方交
                                   采购商品、接
    股份有限公司及其    东及最终控制                  采购材料    市场价           132.57       132.57         0.03% 现金、承兑汇票 易对公司利润          132.57
                                   受劳务
    子公司              方控制                                                                                                         影响一致
    唐山冀东装备工程    受同一控股股                                                                                                   与非关联方交
                                   出售商品、提
    股份有限公司及其    东及最终控制                  销售水泥    市场价           440.97       440.97         0.07% 现金、承兑汇票 易对公司利润          440.97
                                   供劳务
    子公司              方控制                                                                                                         影响一致
    唐山冀东装备工程    受同一控股股 出售商品、提                                                                                      与非关联方交
                                                  销售材料    市场价           680.09       680.09         0.11% 现金、承兑汇票                       680.09
    股份有限公司及其    东及最终控制 供劳务                                                                                            易对公司利润
                                                                                                              唐山冀东水泥股份有限公司 2012 年半年度报告全文
    子公司             方控制                                                                                            影响一致
                                                                                                                     与非关联方交
    冀东发展集团有限                  采购商品、接 采购设备或
                   控股股东                                     市场价     61.75      61.75    0.04% 现金、承兑汇票 易对公司利润        61.75
    责任公司                          受劳务         备件
                                                                                                                     影响一致
                                                                                                                     与非关联方交
    冀东发展集团有限                                 房屋、土地租
                   控股股东       租赁                          市场价   2,203.80   2,203.80   65.71% 现金、承兑汇票 易对公司利润     2,203.80
    责任公司                                         赁
                                                                                                                     影响一致
                                                                                                                     与非关联方交
    冀东发展集团有限                  出售商品、提
                   控股股东                      提供劳务       市场价       1.50       1.50   0.00% 现金、承兑汇票 易对公司利润          1.50
    责任公司                          供劳务
                                                                                                                     影响一致
                   受同一控股股                                                                                      与非关联方交
    河北盾石商贸有限                  采购商品、接 采购设备或
                   东及最终控制                                 市场价   1,104.02   1,104.02   0.67% 现金、承兑汇票 易对公司利润      1,104.02
    公司                              受劳务         备件
                   方控制                                                                                            影响一致
                   受同一控股股                                                                                      与非关联方交
    河北盾石商贸有限                  采购商品、接
                   东及最终控制                  采购材料       市场价   6,768.67   6,768.67   1.41% 现金、承兑汇票 易对公司利润      6,768.67
    公司                              受劳务
                   方控制                                                                                            影响一致
                   受同一控股股                                                                                      与非关联方交
    河北盾石商贸有限                  出售商品、提
                   东及最终控制                  销售材料       市场价     11.34      11.34    0.00% 现金、承兑汇票 易对公司利润        11.34
    公司                              供劳务
                   方控制                                                                                            影响一致
                   受同一控股股                                                                                      与非关联方交
    河北盾石商贸有限                  出售商品、提
                   东及最终控制                  提供劳务       市场价   1,092.91   1,092.91   0.17% 现金、承兑汇票 易对公司利润      1,092.91
    公司                              供劳务
                   方控制                                                                                            影响一致
                   受同一控股股                                                                                      与非关联方交
    河北省建筑材料工                  采购商品、接
                   东及最终控制                  工业设计       市场价   1,457.37   1,457.37   1.96% 现金、承兑汇票 易对公司利润      1,457.37
    业设计研究院                      受劳务
                   方控制                                                                                            影响一致
    河北省建筑材料工   受同一控股股 采购商品、接 接受劳务           市场价    119.00     119.00    0.16% 现金、承兑汇票 与非关联方交       119.00
                                                                                                           唐山冀东水泥股份有限公司 2012 年半年度报告全文
    业设计研究院       东及最终控制 受劳务                                                                            易对公司利润
                   方控制                                                                                         影响一致
                   受同一控股股                                                                                   与非关联方交
    河北省建筑材料工                  出售商品、提
                   东及最终控制                  提供劳务     市场价       3.20       3.20   0.00% 现金、承兑汇票 易对公司利润         3.20
    业设计研究院                      供劳务
                   方控制                                                                                         影响一致
                   受同一控股股                                                                                   与非关联方交
    冀东日彰节能风机                  采购商品、接 采购设备或
                   东及最终控制                               市场价   2,085.00   2,085.00   1.26% 现金、承兑汇票 易对公司利润     2,085.00
    制造有限公司                      受劳务         备件
                   方控制                                                                                         影响一致
                   受同一控股股                                                                                   与非关联方交
    冀东日彰节能风机                  采购商品、接
                   东及最终控制                  接受劳务     市场价     17.01      17.01    0.02% 现金、承兑汇票 易对公司利润       17.01
    制造有限公司                      受劳务
                   方控制                                                                                         影响一致
                   受同一控股股                                                                                   与非关联方交
    冀东日彰节能风机                  出售商品、提
                   东及最终控制                  销售材料     市场价       6.84       6.84   0.00% 现金、承兑汇票 易对公司利润         6.84
    制造有限公司                      供劳务
                   方控制                                                                                         影响一致
                   受同一控股股                                                                                   与非关联方交
    河北盾石工程技术                  采购商品、接 采购设备或
                   东及最终控制                               市场价    116.85     116.85    0.07% 现金、承兑汇票 易对公司利润      116.85
    有限公司                          受劳务         备件
                   方控制                                                                                         影响一致
                   受同一控股股                                                                                   与非关联方交唐山启新水泥有限
                   东及最终控制 租赁             采矿权租赁   市场价     63.45      63.45    1.89% 现金、承兑汇票 易对公司利润       63.45公司
                   方控制                                                                                         影响一致
                   受同一控股股                                                                                   与非关联方交
    唐山冀东混凝土有                  出售商品、提
                   东及最终控制                  提供劳务     市场价   3,457.97   3,457.97   0.54% 现金、承兑汇票 易对公司利润     3,457.97
    限公司及其子公司                  供劳务
                   方控制                                                                                         影响一致
                   受同一控股股                                                                                   与非关联方交
    唐山冀东混凝土有                  出售商品、提
                   东及最终控制                  销售材料     市场价    386.33     386.33    0.06% 现金、承兑汇票 易对公司利润      386.33
    限公司及其子公司                  供劳务
                   方控制                                                                                         影响一致
                                                                                                                              唐山冀东水泥股份有限公司 2012 年半年度报告全文
                     受同一控股股                                                                                                   与非关联方交
    唐山冀东混凝土有                    出售商品、提
                     东及最终控制                  销售水泥   市场价           28,744.46      28,744.46     4.52% 现金、承兑汇票 易对公司利润        28,744.46
    限公司及其子公司                    供劳务
                     方控制                                                                                                         影响一致
                     受同一控股股                                                                                                   与非关联方交唐山冀东混凝土有
                     东及最终控制 租赁             设备租赁   市场价                 171.86     171.86      5.12% 现金、承兑汇票 易对公司利润          171.86限公司及其子公司
                     方控制                                                                                                         影响一致
    合计                                                               --           --            89,751.05                  --               --           --          --大额销货退回的详细情况
                                                                  2012 年公司有 10 条熟料水泥生产线在建以及一批公司技改。报告期内,公司发生大量的工程设计、建设施工劳务、
                                                              购买水泥机械设备及电气设备等业务,上述关联单位有较强的实力,均有能力完成相应设计、制造和施工业务,专业优关联交易的必要性、持续性、选择与关联方(而非市场其他交易
                                                              势突出;公司充分利用河北盾石商贸有限公司采购渠道,进一步降低了公司采购成本,提高了公司采购渠道的稳定性;方)进行交易的原因
                                                              混凝土公司生产布局与本公司市场重合,公司作为混凝土公司水泥主要供应商,促进了公司水泥销售。综上所述,上述
                                                              交易有利于公司日常经营,有利于优化资源配置,提高公司经营效率,促进公司综合竞争力进一步提升。
                                                                  上述日常关联交易价格与市场价格水平相同,是在平等、互利的基础上进行的。各项关联交易对公司独立性没有影关联交易对上市公司独立性的影响
                                                              响,公司业务不会因此类交易而对关联人形成依赖或者被其控制。公司对关联方的依赖程度,以及相关解决措施(如有)
    按类别对本期将发生的日常关联交易进行总金额预计的,在报告          本公司 2011 年年度股东大会审批的日常关联交易额为 470,494 万元,报告期公司与关联方实际发生的与日常经营
    期内的实际履行情况                                            有关的关联交易总额为 89,751 万元,在公司审批额度范围内。
                                                                  上述日常关联交易价格与市场价格水平相同,是在平等、互利的基础上进行的,不影响公司独立性,公司不会因此关联交易的说明
                                                              类交易而对关联人形成依赖或者被其控制,没有损害上市公司的利益和中小股东的权益。与日常经营相关的关联交易
                                                               向关联方销售产品和提供劳务                                     向关联方采购产品和接受劳务
                   关联方
                                                     交易金额(万元)          占同类交易金额的比例(%)           交易金额(万元)              占同类交易金额的比例(%)
    唐山冀东装备工程股份有限公司及其子公司                                                                                             28,007.21                       37.59%
                                                            唐山冀东水泥股份有限公司 2012 年半年度报告全文
    唐山冀东装备工程股份有限公司及其子公司                           12,608.98                        7.63%
    唐山冀东装备工程股份有限公司及其子公司       7.90   0.00%
    唐山冀东装备工程股份有限公司及其子公司                              132.57                        0.03%
    唐山冀东装备工程股份有限公司及其子公司    680.09    0.11%
    唐山冀东装备工程股份有限公司及其子公司    440.97    0.07%
    冀东发展集团有限责任公司                                             61.75                        0.04%
    冀东发展集团有限责任公司                                          2,203.80                       65.71%
    冀东发展集团有限责任公司                     1.50   0.00%
    河北盾石商贸有限公司                                              1,104.02                        0.67%
    河北盾石商贸有限公司                                              6,768.67                        1.41%
    河北盾石商贸有限公司                       11.34    0.00%
    河北盾石商贸有限公司                     1,092.91   0.17%
    河北省建筑材料工业设计研究院                                      1,457.37                        1.96%
    河北省建筑材料工业设计研究院                                        119.00                        0.16%
    河北省建筑材料工业设计研究院                 3.20   0.00%
    冀东日彰节能风机制造有限公司                                      2,085.00                        1.26%
    冀东日彰节能风机制造有限公司                                         17.01                        0.02%
    冀东日彰节能风机制造有限公司                 6.84   0.00%
    河北盾石工程技术有限公司                                            116.85                        0.07%
    唐山启新水泥有限公司                                                 63.45                        1.89%
    唐山冀东混凝土有限公司及其子公司         3,457.97   0.54%
    唐山冀东混凝土有限公司及其子公司          386.33    0.06%
                                                                                                                           唐山冀东水泥股份有限公司 2012 年半年度报告全文
    唐山冀东混凝土有限公司及其子公司                                28,744.46                           4.52%
    唐山冀东混凝土有限公司及其子公司                                                                                                   171.86                           5.12%
    合计                                                            34,833.51                                                       54,917.54其中:报告期内公司向控股股东及其子公司销售产品或提供劳务的关联交易金额 34,833.51 万元。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
                                                                                                                                                       被投资企业的重
                                                                                                  被投资企业的注           被投资企业   被投资企业的
         共同投资方         关联关系        被投资企业的名称         被投资企业的主营业务                           币种                               大在建项目的进
                                                                                                  册资本(万元)           的资产规模 净利润(万元)
                                                                                                                                                           展情况
                                                                     经银监会批准,开展吸收存
                                                                 款、结算、保险代理、同业拆借、
                                       冀东发展集团财务有限公    对成员单位提供担保、办理票据
    冀东发展集团有限责任公司   控股股东                                                                         50,000 CNY
                                       司                        贴现和承兑、对成员单位提供贷
                                                                 款及融资租赁、成员单位之间的
                                                                 委托贷款及委托投资等业务。
                                                                     经银监会批准,开展吸收存
                                                                 款、结算、保险代理、同业拆借、
                           控股股东之 冀东发展集团财务有限公     对成员单位提供担保、办理票据
    唐山冀东混凝土有限公司                                                                                      50,000 CNY
                           控股子公司 司                         贴现和承兑、对成员单位提供贷
                                                                 款及融资租赁、成员单位之间的
                                                                 委托贷款及委托投资等业务。
                                                                                                                           唐山冀东水泥股份有限公司 2012 年半年度报告全文共同对外投资的重大关联交易情况说明
    为了有效保障公司“十二五”期间“区域领先”战略的实施,为公司快速发展提供长期稳定的资金支持,经 2012 年 4 月 23 日召开的 2011 年年度股东大会审议批准,公司与冀东发展集团有限责任公司、唐山冀东混凝土有限公司共同出资设立冀东发展集团财务有限公司,现正在履行相关审批手续,资本金尚未投入。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5、其他重大关联交易
                                                                         唐山冀东水泥股份有限公司 2012 年半年度报告全文(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
                                                                                                                     单位:万元
                                   公司对外担保情况(不包括对子公司的担保)
                                                                                                                     是否为关
                     担保额度               实际发生日期
                                                                                                         是否履行 联方担保
    担保对象名称      相关公告   担保额度     (协议签署         实际担保金额   担保类型      担保期
                                                                                                              完毕    (是或
                     披露日期                   日)
                                                                                                                          否)
    报告期内审批的对外担保额度                                      报告期内对外担保实际发生
                                                            0                                                                    0
    合计(A1)                                                      额合计(A2)
    报告期末已审批的对外担保额                                      报告期末实际对外担保余额
                                                            0                                                                    0
    度合计(A3)                                                    合计(A4)
                                               公司对子公司的担保情况
                                                                                                                     是否为关
                     担保额度               实际发生日期
                                                                                                         是否履行 联方担保
    担保对象名称      相关公告   担保额度     (协议签署         实际担保金额   担保类型      担保期
                                                                                                              完毕    (是或
                     披露日期                   日)
                                                                                                                          否)
    冀东水泥滦县有限 2009 年 05                 2009 年 10 月                                  2009.10.10-
                                   18,450                             18,450 保证                        否          否
    责任公司            月 09 日                10 日                                          2016.10.20
    唐山冀东水泥三友 2009 年 05                 2009 年 12 月                                  2009.12.25-
                                   25,500                             25,500 保证                        否          否
    有限公司            月 09 日                25 日                                          2015.12.25
    唐山冀东启新水泥 2009 年 05                 2010 年 03 月                                  2010.03.05-
                                    9,759                              9,759 保证                        否          否
    有限责任公司        月 09 日                05 日                                          2017.03.05
                                                             唐山冀东水泥股份有限公司 2012 年半年度报告全文
    唐山冀东启新水泥 2010 年 04              2010 年 05 月                      2010.05.11-
                               28,241                     28,241 保证                      否    否
    有限责任公司     月 23 日                11 日                              2017.03.05
    平泉冀东水泥有限 2010 年 04              2010 年 09 月                      2010.09.17-
                               22,400                     22,400 保证                      否    否
    责任公司         月 23 日                17 日                              2013.09.13
    平泉冀东水泥有限 2011 年 05              2011 年 07 月                      2011.07.28-2
                                2,789                      2,789 保证                      否    否
    责任公司         月 07 日                28 日                              013.09.13平泉冀东水泥有限 2012 年 04
                               15,000                          0 保证                      否    否
    责任公司         月 24 日
    冀东水泥吉林有限 2011 年 05              2012 年 02 月                      2012.02.28-
                                5,000                       24.5 保证                      否    否
    责任公司         月 07 日                28 日                              2012.08.28
    冀东水泥磐石有限 2007 年 04              2007 年 09 月                      2007.09.27-
                                5,500                      5,500 保证                      否    否
    责任公司         月 07 日                27 日                              2012.09.26
    冀东水泥磐石有限 2011 年 05              2012 年 02 月                      2012.02.28-
                                  96.2                      96.2 保证                      否    否
    责任公司         月 07 日                28 日                              2012.08.28冀东水泥磐石有限 2012 年 04
                                5,000                          0 保证                      否    否
    责任公司         月 24 日
    冀东水泥永吉有限 2011 年 05              2011 年 09 月                      2011.09.30-2
                               51,100                     51,100 保证                      否    否
    责任公司         月 07 日                30 日                              017.06.20
    冀东水泥永吉有限 2012 年 04              2012 年 06 月                      2012.06.30-
                               20,000                      5,600 保证                      否    否
    责任公司         月 24 日                30 日                              2016.12.30
    鞍山冀东水泥有限 2011 年 05              2011 年 09 月                      2011.09.15-2
                                9,500                      9,500 保证                      否    否
    责任公司         月 07 日                15 日                              013.03.29鞍山冀东水泥有限 2012 年 04
                               14,500                          0 保证                      否    否
    责任公司         月 24 日
    内蒙古冀东水泥有 2008 年 04              2009 年 03 月                      2009.03.26-
                               21,500                     21,500 保证                      否    否
    限责任公司       月 03 日                26 日                              2013.12.24内蒙古冀东水泥有 2012 年 04
                               20,000                          0 保证                      否    否
    限责任公司       月 24 日
    内蒙古亿利冀东水 2007 年 04              2008 年 02 月                      2008.02.18-
                              1,035.45                   1,035.45 保证                     否    否
    泥有限责任公司   月 07 日                18 日                              2012.12.25
    冀东水泥阿巴嘎旗 2009 年 05              2009 年 07 月                      2009.07.09-
                               30,000                     30,000 保证                      否    否
    有限责任公司     月 09 日                09 日                              2014.08.05
    冀东水泥阿巴嘎旗 2010 年 04              2010 年 09 月                      2010.09.03-
                              8,728.13                   8,728.13 保证                     否    否
    有限责任公司     月 23 日                03 日                              2015.09.03
    冀东水泥阿巴嘎旗 2012 年 04              2012 年 05 月                      2012.05.29-
                                8,000                        558 保证                      否    否
    有限责任公司     月 24 日                29 日                              2012.11.29
    包头冀东水泥有限 2010 年 04              2010 年 07 月                      2010.07.16-
                               39,300                     39,300 保证                      否    否
    公司             月 23 日                16 日                              2015.07.15
                                                            唐山冀东水泥股份有限公司 2012 年半年度报告全文
    包头冀东水泥有限 2012 年 04             2012 年 04 月                      2012.04.27-
                               10,000                     3,383 保证                      否    否
    公司              月 24 日              27 日                              2013.05.24
    临澧冀东水泥有限 2008 年 04             2008 年 11 月                      2008.11.14-2
                               22,500                    22,500 保证                      否    否
    公司              月 03 日              14 日                              014.04.15
    临澧冀东水泥有限 2009 年 05             2009 年 06 月                      2009.06.26-
                                6,000                     6,000 保证                      否    否
    公司              月 09 日              26 日                              2013.10.20临澧冀东水泥有限 2012 年 04
                                5,000                         0 保证                      否    否
    公司              月 24 日
    冀东海德堡(扶风)2008 年 04            2008 年 09 月                      2008.09.19-
                                7,250                     7,250 保证                      否    否
    水泥有限公司      月 03 日              19 日                              2013.09.18
    冀东海德堡(泾阳)2007 年 04            2008 年 03 月                      2008.03.28-
                                3,500                     3,500 保证                      否    否
    水泥有限公司      月 07 日              28 日                              2013.03.27
    冀东海德堡(泾阳)2008 年 04            2008 年 08 月                      2008.08.25-
                                2,450                     2,450 保证                      否    否
    水泥有限公司      月 03 日              25 日                              2013.06.25
    冀东水泥凤翔有限 2009 年 05             2009 年 09 月                      2009.09.24-
                               24,126                    24,126 保证                      否    否
    责任公司          月 09 日              24 日                              2015.04.11
    冀东水泥凤翔有限 2010 年 04             2010 年 06 月                      2010.06.11-2
                               13,071                    13,071 保证                      否    否
    责任公司          月 23 日              11 日                              015.04.01
    冀东水泥凤翔有限 2012 年 04             2012 年 05 月                      2012.05.31-
                                9,000                     4,000 保证                      否    否
    责任公司          月 24 日              31 日                              2013.06.26
    冀东海天水泥闻喜 2009 年 05             2009 年 05 月                      2009.05.14-
                                3,000                     3,000 保证                      否    否
    有限责任公司      月 09 日              14 日                              2012.12.25
    冀东海天水泥闻喜 2012 年 04             2012 年 05 月                      2012.05.25-
                               13,000                   1,353.45 保证                     否    否
    有限责任公司      月 24 日              25 日                              2013.03.31
    阳泉冀东水泥有限 2010 年 04             2011 年 04 月                      2011.04.26-2
                                9,777                     9,777 保证                      否    否
    责任公司          月 23 日              26 日                              017.04.20
    阳泉冀东水泥有限 2011 年 05             2011 年 05 月                      2011.05.16-2
                               34,144                    34,144 保证                      否    否
    责任公司          月 07 日              16 日                              017.04.20阳泉冀东水泥有限 2012 年 04
                               15,000                         0 保证                      否    否
    责任公司          月 24 日
    大同冀东水泥有限 2009 年 05             2009 年 05 月                      2009.05.14-
                               41,500                    41,500 保证                      否    否
    责任公司          月 09 日              14 日                              2014.09.22
    大同冀东水泥有限 2010 年 04             2010 年 08 月                      2010.08.12-
                                9,750                     9,750 保证                      否    否
    责任公司          月 23 日              12 日                              2014.08.11大同冀东水泥有限 2012 年 04
                               18,750                         0 保证                      否    否
    责任公司          月 24 日
    唐县冀东水泥有限 2009 年 05             2009 年 08 月                      2009.08.18-
                               37,500                    37,500 保证                      否    否
    责任公司          月 09 日              18 日                              2015.08.07
                                                           唐山冀东水泥股份有限公司 2012 年半年度报告全文
    唐县冀东水泥有限 2010 年 04              2010 年 07 月                    2010.07.28-
                                 6,000                    6,000 保证                     否    否
    责任公司           月 23 日              28 日                            2015.09.26
    涞水冀东水泥有限 2010 年 04              2010 年 05 月                    2010.05.10-
                                34,900                   34,900 保证                     否    否
    责任公司           月 23 日              10 日                            2017.12.31
    涞水冀东水泥有限 2011 年 05              2011 年 05 月                    2011.05.10-2
                                24,150                   24,150 保证                     否    否
    责任公司           月 07 日              10 日                            017.12.25涞水冀东水泥有限 2012 年 04
                                10,000                       0 保证                      否    否
    责任公司           月 24 日
    深州冀东水泥有限 2011 年 05              2012 年 04 月                    2012.04.20-
                                 4,600                     500 保证                      否    否
    责任公司           月 07 日              20 日                            2012.10.19
    冀东水泥(烟台)有 2009 年 05            2009 年 12 月                    2010.12.29-
                                21,063                   21,063 保证                     否    否
    限责任公司         月 09 日              29 日                            2015.12.18
    冀东水泥(烟台)有 2010 年 04            2010 年 05 月                    2010.05.24-
                                22,137                   22,137 保证                     否    否
    限责任公司         月 23 日              24 日                            2015.12.18
    冀东水泥(烟台)有 2012 年 04            2012 年 06 月                    2012.06.29-
                                16,000                    5,000 保证                     否    否
    限责任公司         月 24 日              29 日                            2013.06.29
    冀东水泥重庆江津 2009 年 05              2009 年 07 月                    2009.07.21-
                                33,824                   33,824 保证                     否    否
    有限责任公司       月 09 日              21 日                            2015.07.20
    冀东水泥重庆江津 2010 年 04              2010 年 06 月                    2010.06.22-
                                10,000                   10,000 保证                     否    否
    有限责任公司       月 23 日              22 日                            2015.07.20
    冀东水泥重庆江津 2012 年 04              2012 年 05 月                    2012.05.31-
                                22,000                    4,000 保证                     否    否
    有限责任公司       月 24 日              31 日                            2013.05.28
    冀东水泥重庆合川 2009 年 05              2010 年 03 月                    2010.03.16-
                                 9,000                    9,000 保证                     否    否
    有限责任公司       月 09 日              16 日                            2013.10.15
    冀东水泥重庆合川 2010 年 04              2010 年 04 月                    2010.04.23-
                                36,000                   36,000 保证                     否    否
    有限责任公司       月 23 日              23 日                            2015.05.30
    冀东水泥重庆合川 2011 年 05              2011 年 05 月                    2011.05.23-2
                                 1,000                    1,000 保证                     否    否
    有限责任公司       月 07 日              23 日                            015.05.30
    冀东水泥重庆合川 2012 年 04              2012 年 05 月                    2012.05.31-
                                13,000                    2,500 保证                     否    否
    有限责任公司       月 24 日              31 日                            2013.05.31
    冀东水泥璧山有限 2009 年 05              2009 年 10 月                    2009.10.15-
                                18,000                   18,000 保证                     否    否
    责任公司           月 09 日              15 日                            2014.10.20
    冀东水泥璧山有限 2010 年 04              2010 年 08 月                    2010.08.18-
                                29,000                   29,000 保证                     否    否
    责任公司           月 23 日              18 日                            2015.10.20
    冀东水泥璧山有限 2012 年 04              2012 年 05 月                    2012.05.31-
                                15,000                    3,000 保证                     否    否
    责任公司           月 24 日              31 日                            2013.05.31辽阳冀东水泥有限 2012 年 04
                                 6,000                       0 保证                      否    否
    公司               月 24 日
                                                                    唐山冀东水泥股份有限公司 2012 年半年度报告全文唐山冀东水泥汽车 2012 年 04
                                    5,000                              0 保证                  否       否
    运输有限公司       月 24 日冀东水泥扶余有限 2012 年 04
                                    5,000                              0 保证                  否       否
    责任公司           月 24 日承德冀东水泥有限 2012 年 04
                                    5,000                              0 保证                  否       否
    责任公司           月 24 日冀东水泥黑龙江有 2012 年 04
                                   60,000                              0 保证                  否       否
    限公司             月 24 日沈阳冀东水泥有限 2012 年 04
                                    7,000                              0 保证                  否       否
    公司               月 24 日内蒙古伊东冀东水 2012 年 04
                                   18,000                              0 保证                  否       否
    泥有限公司         月 24 日张家口冀东水泥有 2012 年 04
                                   13,000                              0 保证                  否       否
    限责任公司         月 24 日山西双良鼎新水泥 2012 年 04
                                    5,000                              0 保证                  否       否
    有限公司           月 24 日奎山冀东水泥有限 2012 年 04
                                   57,000                              0 保证                  否       否
    公司               月 24 日陕西秦岭水泥(集 2012 年 04
                                   32,000                              0 保证                  否       否团)股份有限公司 月 24 日
    报告期内审批对子公司担保额                                 报告期内对子公司担保实际
                                                461,850                                                 97,415.85
    度合计(B1)                                               发生额合计(B2)
    报告期末已审批的对子公司担                                 报告期末对子公司实际担保
                                            1,185,390.78                                               763,459.73
    保额度合计(B3)                                           余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                   报告期内担保实际发生额合
                                                461,850                                                 97,415.85
    (A1+B1)                                                  计(A2+B2)
    报告期末已审批的担保额度合                                 报告期末实际担保余额合计
                                            1,185,390.78                                               763,459.73
    计(A3+B3)                                                (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                   65.95其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                 0直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                       186,110.13务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                                  184,663.26
    上述三项担保金额合计(C+D+E)                                                                          370,773.39
    未到期担保可能承担连带清偿责任说明                         无
    违反规定程序对外提供担保的说明                             无
                                                                   唐山冀东水泥股份有限公司 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(十一)发行公司债的说明√ 适用 □ 不适用
    2012年3月22日完成2011年公司债券(第二期)发行工作,发行金额为9亿元人民币,票面利率5.58%,上市日期为2012年4月26日,终止上市日期为2020年3月18日。(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
       承诺事项      承诺人                   承诺内容                       承诺时间          承诺期限     履行情况股改承诺
                                   将本公司在陕西省的水泥资产以定向
                               增发的方式注入秦岭水泥,以解决上市公
                                                                                                          公司与相关各
                               司同业竞争问题,并提高秦岭水泥盈利能
    收购报告书或权益                                                                                          方正在探讨和
                               力。本公司承诺拟注入资产 2010 年的净利
    变动报告书中所作    本公司                                               2010 年 01 月 26 日              寻找适当的能
                               润不低于人民币 2 亿元。该事项属上市公
    承诺                                                                                                      够解决问题的
                               司重大资产重组,尚需取得本公司董事会
                                                                                                          方案。
                               和股东大会、秦岭水泥董事会和股东大会
                               批准,以及中国证监会核准。资产置换时所作承诺
                                   非公开发行新增股份上市交易首日
                    菱石投资   (2012 年 2 月 1 日)起,该公司在本次非
    发行时所作承诺                                                           2012 年 01 月 31 日 36 个月      履行承诺中
                    有限公司   公开发行过程中认购的 134,752,300 股冀
                               东水泥股票 36 个月内不予转让。其他对公司中小股东所作承诺
    承诺是否及时履行    √ 是 □ 否 □ 不适用
    未完成履行的具体    公司与相关各方正在探讨和寻找适当的能够解决问题的方案。
                                                               唐山冀东水泥股份有限公司 2012 年半年度报告全文原因及下一步计划是否就导致的同业
    竞争和关联交易问    √ 是 □ 否 □ 不适用题作出承诺承诺的解决期限
    解决方式            未确定
    承诺的履行情况      本公司与相关各方正在探讨和寻找适当的能够解决问题的方案。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(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2.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额小计3.现金流量套期工具产生的利得(或损失)金额减: 现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整额小计4.外币财务报表折算差额减:处置境外经营当期转入损益的净额小计5.其他减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额
                                                                  唐山冀东水泥股份有限公司 2012 年半年度报告全文小计合计(十四)报告期内接待调研、沟通、采访等活动登记表
                                            接待对
       接待时间      接待地点    接待方式                    接待对象             谈论的主要内容及提供的资料
                                            象类型
    2012 年 01 月 13 日 公司所在地   实地调研   机构     申银万国王丝语等 4 人    公司经营情况及发展战略,未提供资料
    2012 年 02 月 02 日 公司所在地   实地调研   机构     招商证券王晶晶等 12 人   公司经营情况及发展战略,未提供资料
    2012 年 02 月 23 日 陕西.泾阳    实地调研   机构     申银万国王丝语等 30 余人 公司经营情况及发展战略,未提供资料
    2012 年 02 月 28 日 公司所在地   实地调研   机构     招商证券王晶晶等 30 余人 公司经营情况及发展战略,未提供资料
    2012 年 04 月 10 日 公司所在地   实地调研   机构     国泰君安韩其成等 20 余人 公司经营情况及发展战略,未提供资料
    2012 年 05 月 23 日 石家庄       电话沟通   其他     100 多名投资者           公司经营情况及发展战略,未提供资料
    2012 年 05 月 25 日 厦门         实地调研   机构     申银万国王丝语等 30 余人 公司经营情况及发展战略,未提供资料
    2012 年 05 月 31 日 重庆         实地调研   机构     中信证券曾豪等 10 余人   公司经营情况及发展战略,未提供资料
    2012 年 06 月 07 日 北京         实地调研   机构     招商证券王晶晶等 30 余人 公司经营情况及发展战略,未提供资料(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 □ 不适用是否改聘会计师事务所□ 是 √ 否 □ 不适用(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
                                                                        唐山冀东水泥股份有限公司 2012 年半年度报告全文(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《新增股份变动报告及上市公告书(摘 中国证券报 A22 版,证券时
                                                                     2012 年 01 月 31 日   http://www.cninfo.com.cn/inform
    要)》、《简式权益变动报告书》等         报 D005 版
                                                                                           ation/companyinfo.html
                                                                                           巨潮资讯网
                                         中国证券报 B009 版,证券
    证券事务代表辞职公告                                                 2012 年 02 月 04 日   http://www.cninfo.com.cn/inform
                                         时报 B028 版
                                                                                           ation/companyinfo.html《第六届董事会第四十九次会议决议
    公告》、《关于召开 2012 年第一次临时                                                       巨潮资讯网
                                         中国证券报 A28 版,证券时
    股东大会的通知》、《关于董事辞职的公                                 2012 年 02 月 15 日   http://www.cninfo.com.cn/inform
                                         报 C010 版
    告》、《独立董事提名人声明》、《独立董                                                     ation/companyinfo.html事候选人声明(刘作毅)》
    《公司章程》、《关于修改公司章程的公                                                       巨潮资讯网
                                         中国证券报 A005 版,证券
    告 》、《关于签订《非公开发行股票募                                  2012 年 02 月 29 日   http://www.cninfo.com.cn/inform
                                         时报 D055 版
    集资金三方监管协议》的公告》                                                               ation/companyinfo.html《第六届董事会第五十次会议决议公
                                                                                           巨潮资讯网告》、《2012 年第一次临时股东大会决 中国证券报 B004 版,证券
                                                                     2012 年 03 月 03 日   http://www.cninfo.com.cn/inform议公告 》、《2012 年第一次临时股东大 时报 B11 版
                                                                                           ation/companyinfo.html会之法律意见书》《公开发行 2011 年公司债券(第二期)
                                                                                           巨潮资讯网募集说明书及摘要 》、《2011 年度公司 中国证券报 A38 版,证券时
                                                                     2012 年 03 月 16 日   http://www.cninfo.com.cn/inform债券(第二期)信用评级报告》、《2011 报 D010、11 版
                                                                                           ation/companyinfo.html年公司债券(第二期)发行公告》
                                                                                           巨潮资讯网《2011 年公司债券(第二期)票面利 中国证券报 A26 版,证券时
                                                                     2012 年 03 月 20 日   http://www.cninfo.com.cn/inform
    率公告》                                 报 A008 版
                                                                                           ation/companyinfo.html
                                                                                           巨潮资讯网《2011 年公司债券(第二期)发行结 中国证券报 A30 版,证券时
                                                                     2012 年 03 月 23 日   http://www.cninfo.com.cn/inform
    果公告》                                 报 D046 版
                                                                                           ation/companyinfo.html《第六届董事会第五十二次会议决议公告 》、《第六届监事会第十二次会议决议公告》、《对外担保公告》、《关于召
                                                                                           巨潮资讯网开 2011 年度股东大会的通知 》、《2011 中国证券报 B222 版,证券
                                                                     2012 年 03 月 30 日   http://www.cninfo.com.cn/inform年年度报告及摘要》、《关于参股设立冀 时报 D054 版
                                                                                           ation/companyinfo.html东发展集团财务有限公司的对外投资暨关联交易公告》、《关于召开 2011 年度股东大会的通知 》等
                                         中国证券报 B013 版,证券                          巨潮资讯网
    《2012 年第一季度业绩预告》                                          2012 年 04 月 14 日
                                         时报 B039 版                                      http://www.cninfo.com.cn/inform
                                                                  唐山冀东水泥股份有限公司 2012 年半年度报告全文
                                                                                     ation/companyinfo.html
                                                                                     巨潮资讯网《关于召开 2011 年度股东大会的提示 中国证券报 B040 版,证券
                                                               2012 年 04 月 20 日   http://www.cninfo.com.cn/inform
    性公告》                            时报 D027 版
                                                                                     ation/companyinfo.html
    《2011 年年度股东大会决议公告》、                                                    巨潮资讯网
                                    中国证券报 A33、34、B04
    《2011 年公司债券(第二期)上市公                              2012 年 04 月 24 日   http://www.cninfo.com.cn/inform
                                    版,证券时报 D010、11 版
    告书 》                                                                              ation/companyinfo.html《第六届董事会第五十三次会议决议
                                                                                     巨潮资讯网公告》、《2012 年第一季度报告全文及 中国证券报 B031 版,证券
                                                               2012 年 04 月 25 日   http://www.cninfo.com.cn/inform全文》、《2012 年内部控制规范实施工 时报 D063 版
                                                                                     ation/companyinfo.html作方案》等
                                                                                     巨潮资讯网《2011 年公司债券(第一期)受托管
                                                               2012 年 04 月 27 日   http://www.cninfo.com.cn/inform理事务报告(2011 年度) 》
                                                                                     ation/companyinfo.html
                                                                                     巨潮资讯网《关于举行 2011 年度业绩说明会的公 中国证券报 B012 版,证券
                                                               2012 年 05 月 19 日   http://www.cninfo.com.cn/inform
    告》                                时报 B031 版
                                                                                     ation/companyinfo.html
                                                                                     巨潮资讯网
    《第六届董事会第五十四次会议决议    中国证券报 B009 版,证券
                                                               2012 年 06 月 21 日   http://www.cninfo.com.cn/inform
    公告》、《对外投资公告》            时报 D063 版
                                                                                     ation/companyinfo.html
                                                                                     巨潮资讯网《2011 年度公司债券(第一期)跟踪
                                                               2012 年 06 月 27 日   http://www.cninfo.com.cn/inform评级报告》
                                                                                     ation/companyinfo.html
                                                                   唐山冀东水泥股份有限公司 2012 年半年度报告全文
                                          八、财务会计报告(一)审计报告半年报是否经过审计□ 是 √ 否 □ 不适用(二)财务报表是否需要合并报表:√ 是 □ 否 □ 不适用如无特殊说明,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: 唐山冀东水泥股份有限公司
                                                                                                          单位: 元
               项目                附注                期末余额                            期初余额流动资产:
    货币资金                   (七)、1                       3,836,997,187.42                    3,264,898,671.89
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                   (七)、3                        763,429,701.57                     1,470,160,793.60
    应收账款                   (七)、6                       1,568,565,863.23                      615,713,498.66
    预付款项                   (七)、8                       1,536,693,105.74                    1,126,940,775.24
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利                   (七)、4                        187,857,008.35                       223,533,693.00
    其他应收款                 (七)、7                        593,129,451.26                          87,393,798.75
    买入返售金融资产
    存货                       (七)、9                       2,647,300,565.00                    2,449,915,898.78
    一年内到期的非流动资产
    其他流动资产               (七)、10                           34,755,911.53                        8,755,911.53
                                         唐山冀东水泥股份有限公司 2012 年半年度报告全文
    流动资产合计                        11,168,728,794.10                  9,247,313,041.45非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资       (七)、12                                              1,000.00
    长期应收款
    长期股权投资         (七)、15    2,118,402,170.10                  2,038,729,309.41
    投资性房地产
    固定资产             (七)、17   19,665,812,271.36                 18,465,112,399.15
    在建工程             (七)、18    5,220,602,246.01                  5,790,395,791.73
    工程物资             (七)、19     240,170,784.97                     272,632,885.80
    固定资产清理
    生产性生物资产
    油气资产
    无形资产             (七)、23    1,895,247,742.65                  1,832,586,759.22
    开发支出
    商誉                 (七)、24     214,905,343.45                     193,383,547.64
    长期待摊费用         (七)、25     133,585,482.87                     118,839,723.03
    递延所得税资产       (七)、26     154,402,778.28                      90,218,476.07
    其他非流动资产       (七)、28                                         26,000,000.00
    非流动资产合计                      29,643,128,819.69                 28,827,899,892.05
    资产总计                            40,811,857,613.79                 38,075,212,933.50流动负债:
    短期借款             (七)、29    6,421,497,136.66                  5,029,447,425.36
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据             (七)、31     443,321,082.22                     173,869,561.36
    应付账款             (七)、32    3,342,408,223.74                  3,819,762,988.44
    预收款项             (七)、33     424,113,370.91                     376,571,012.10
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬         (七)、34      111,263,268.34                    168,410,587.60
                                                 唐山冀东水泥股份有限公司 2012 年半年度报告全文
    应交税费                     (七)、35     -622,570,470.69                   -470,224,585.69
    应付利息                     (七)、36     133,356,454.27                      58,602,520.52
    应付股利                     (七)、37        3,120,262.62                      3,133,748.31
    其他应付款                   (七)、38     626,176,908.19                     519,175,913.34
    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       (七)、40    5,664,162,624.81                  4,644,962,621.51
    其他流动负债                 (七)、41        4,143,970.56                      3,806,470.56
    流动负债合计                                16,550,992,831.63                 14,327,518,263.41非流动负债:
    长期借款                     (七)、42    7,398,113,750.00                  7,788,892,500.00
    应付债券                     (七)、43    3,061,802,672.45                  2,168,918,779.12
    长期应付款                   (七)、44     297,035,795.84                     369,038,815.16
    专项应付款
    预计负债                     (七)、39     128,102,125.74                     134,181,200.19
    递延所得税负债               (七)、26      83,736,400.05                      85,244,376.89
    其他非流动负债               (七)、46      45,990,214.79                      43,099,141.70
    非流动负债合计                              11,014,780,958.87                 10,589,374,813.06
    负债合计                                    27,565,773,790.50                 24,916,893,076.47所有者权益(或股东权益):
    实收资本(或股本)           (七)、47    1,347,522,914.00                  1,347,522,914.00
    资本公积                     (七)、50    5,082,589,557.53                  5,082,525,473.79
    减:库存股
    专项储备                     (七)、49          16,723.29
    盈余公积                     (七)、51     660,492,654.25                     660,492,654.25
    一般风险准备
    未分配利润                   (七)、53    4,485,307,455.94                  4,373,465,847.44
    外币报表折算差额
    归属于母公司所有者权益合计                  11,575,929,305.01                 11,464,006,889.48
    少数股东权益                             1,670,154,518.28                  1,694,312,967.55
    所有者权益(或股东权益)合计                13,246,083,823.29                 13,158,319,857.03
    负债和所有者权益(或股东权益)              40,811,857,613.79                 38,075,212,933.50
                                                                唐山冀东水泥股份有限公司 2012 年半年度报告全文总计
    法定代表人:张增光                    主管会计工作负责人:任前进                      会计机构负责人:岳淑萍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                                              2,889,918,621.22                    1,824,370,101.37
    交易性金融资产
    应收票据                                                345,334,968.95                      791,751,432.42
    应收账款                 (十五)、1                      938,526,489.48                      367,047,620.08
    预付款项                                                362,461,159.32                      868,934,984.16
    应收利息
    应收股利                                                187,857,008.35                      223,533,693.00
    其他应收款               (十五)、2                    4,920,440,579.58                    3,856,835,279.56
    存货                                                    251,103,762.81                      279,736,149.28
    一年内到期的非流动资产
    其他流动资产                                          1,070,000,000.00                    1,130,000,000.00
    流动资产合计                                             10,965,642,589.71                    9,342,209,259.87非流动资产:
    可供出售金融资产
    持有至到期投资                                                                                      1,000.00
    长期应收款
    长期股权投资             (十五)、3                   11,727,228,090.79                   11,479,305,460.32
    投资性房地产
    固定资产                                              2,396,952,085.97                    2,490,055,302.01
    在建工程                                                108,408,601.19                         93,846,209.74
    工程物资                                                    9,294,900.79                        9,891,656.02
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                                   16,121,876.69                       16,948,862.02
    开发支出
    商誉
                                  唐山冀东水泥股份有限公司 2012 年半年度报告全文
    长期待摊费用                  5,615,000.00                      6,546,000.00
    递延所得税资产              47,021,898.59                      21,408,398.05
    其他非流动资产             280,000,000.00
    非流动资产合计               14,590,642,454.02                 14,118,002,888.16
    资产总计                     25,556,285,043.73                 23,460,212,148.03流动负债:
    短期借款                  5,074,000,000.00                  4,067,000,000.00
    交易性金融负债
    应付票据                   217,720,000.00                      10,000,000.00
    应付账款                   349,748,398.87                     594,047,371.57
    预收款项                   113,918,658.81                     132,506,511.26
    应付职工薪酬                  2,025,914.76                     24,248,624.44
    应交税费                    -67,909,174.53                     14,006,902.75
    应付利息                   132,348,480.96                      58,239,916.61
    应付股利                      2,767,762.62                      2,781,248.31
    其他应付款                 439,266,390.02                     632,544,000.67
    一年内到期的非流动负债    4,169,770,008.81                  3,045,747,972.51
    其他流动负债                  1,296,666.66                      1,296,666.66
    流动负债合计                 10,434,953,106.98                  8,582,419,214.78非流动负债:
    长期借款                  1,510,670,000.00                  2,230,920,000.00
    应付债券                  3,061,802,672.45                  2,168,918,779.12
    长期应付款                 203,564,589.24                     250,624,797.56
    专项应付款
    预计负债                    16,217,685.31                      13,371,933.80
    递延所得税负债
    其他非流动负债              10,006,180.58                      10,654,513.91
    非流动负债合计                4,802,261,127.58                  4,674,490,024.39
    负债合计                     15,237,214,234.56                 13,256,909,239.17所有者权益(或股东权益):
    实收资本(或股本)        1,347,522,914.00                  1,347,522,914.00
    资本公积                  5,171,932,768.67                  5,171,932,768.67
    减:库存股
    专项储备                       100,000.00
                                                                    唐山冀东水泥股份有限公司 2012 年半年度报告全文
    盈余公积                                                    628,934,760.21                      628,934,760.21
    一般风险准备
    未分配利润                                                3,170,580,366.29                    3,054,912,465.98
    外币报表折算差额
    所有者权益(或股东权益)合计                                 10,319,070,809.17                   10,203,302,908.86负债和所有者权益(或股东权益)
                                                             25,556,285,043.73                   23,460,212,148.03总计
    法定代表人:张增光                        主管会计工作负责人:任前进                      会计机构负责人:岳淑萍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                                                6,380,097,128.08                    7,142,994,514.94
    其中:营业收入                (七)、54                    6,380,097,128.08                    7,142,994,514.94
          利息收入
          已赚保费
          手续费及佣金收入
    二、营业总成本                                                6,430,704,594.92                    6,156,092,045.55
    其中:营业成本                (七)、54                    4,814,591,194.10                    4,841,177,763.86
          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          (七)、56                         33,484,802.30                       41,176,185.17
          销售费用                                              256,194,176.31                      197,287,584.05
          管理费用                                              760,339,364.37                      651,764,135.18
          财务费用                                              545,861,194.72                      401,349,996.14
          资产减值损失            (七)、59                         20,233,863.12                       23,336,381.15
    加   :公允价值变动收益(损失以“-”号填列)
                                                                    唐山冀东水泥股份有限公司 2012 年半年度报告全文
            投资收益(损失以“-”
                                     (七)、58                      89,672,860.68                      47,171,829.09号填列)
            其中:对联营企业和合
                                                                   89,672,860.68                      31,386,701.06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
                                                                   39,065,393.84                    1,034,074,298.48列)
    加    :营业外收入              (七)、60                      88,487,209.13                      65,348,547.63
    减    :营业外支出              (七)、61                      11,116,621.46                      16,197,896.64
            其中:非流动资产处置
                                                                    2,783,736.17                       9,418,908.47损失四、利润总额(亏损总额以“-”
                                                                  116,435,981.51                    1,083,224,949.47号填列)
    减:所得税费用                  (七)、62                      29,738,930.72                     248,115,407.20五、净利润(净亏损以“-”号填
                                                                   86,697,050.79                     835,109,542.27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
                                                                  111,841,608.50                     748,286,700.09润
    少数股东损益                                                 -25,144,557.71                      86,822,842.18
    六、每股收益:                                               --                                --
    (一)基本每股收益              (七)、63                             0.083                               0.617
    (二)稀释每股收益              (七)、63                             0.083                               0.617七、其他综合收益
    八、综合收益总额                                                   86,697,050.79                     835,109,542.27
    归属于母公司所有者的综合
                                                                  111,841,608.50                     748,286,700.09收益总额
    归属于少数股东的综合收益
                                                                  -25,144,557.71                      86,822,842.18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:张增光                          主管会计工作负责人:任前进                    会计机构负责人:岳淑萍4、母公司利润表
                                                                                                          单位: 元
                                                                     唐山冀东水泥股份有限公司 2012 年半年度报告全文
               项目                 附注                 本期金额                            上期金额
    一、营业收入                      (十五)、4                      2,142,768,574.49                    2,708,909,933.15
    减:营业成本                 (十五)、4                      1,859,868,089.36                    2,097,614,738.89
         营业税金及附加                                              5,719,428.59                       13,141,076.21
         销售费用                                                   51,612,425.53                       44,087,599.15
         管理费用                                                 152,078,010.20                      164,123,382.56
         财务费用                                                 255,733,145.36                      206,074,806.90
         资产减值损失                                                9,998,561.91                       15,088,203.44
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”
                                  (十五)、5                       230,278,338.01                      116,129,878.33号填列)
         其中:对联营企业和合营
                                                                    89,779,794.18                       31,275,542.71企业的投资收益二、营业利润(亏损以“-”号填
                                                                    38,037,251.55                     284,910,004.33列)
    加:营业外收入                                                 52,211,672.20                       31,563,272.78
    减:营业外支出                                                    531,546.92                        6,614,924.80
         其中:非流动资产处置损
                                                                       530,029.73                        6,514,924.80失三、利润总额(亏损总额以“-”
                                                                    89,717,376.83                     309,858,352.31号填列)
    减:所得税费用                                                 -25,950,523.48                      47,668,234.88四、净利润(净亏损以“-”号填
                                                                  115,667,900.31                      262,190,117.43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
    七、综合收益总额                                                  115,667,900.31                      262,190,117.43
    法定代表人:张增光                         主管会计工作负责人:任前进                      会计机构负责人:岳淑萍
                                                      唐山冀东水泥股份有限公司 2012 年半年度报告全文5、合并现金流量表
                                                                                             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              5,353,944,615.02                        6,123,285,461.25
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                              18,367,157.31                           42,477,356.50
    收到其他与经营活动有关的现金               126,730,237.93                          127,297,617.70
    经营活动现金流入小计                           5,499,042,010.26                        6,293,060,435.45
    购买商品、接受劳务支付的现金              4,011,354,634.69                        4,072,883,523.59
    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
                                                500,687,452.98                          395,428,849.97金
    支付的各项税费                             648,369,742.08                          783,373,279.12
    支付其他与经营活动有关的现金               281,322,646.05                          370,961,128.04
    经营活动现金流出小计                           5,441,734,475.80                        5,622,646,780.72
    经营活动产生的现金流量净额                       57,307,534.46                          670,413,654.73二、投资活动产生的现金流量:
    收回投资收到的现金                               1,000.00
                                           唐山冀东水泥股份有限公司 2012 年半年度报告全文
    取得投资收益所收到的现金          45,676,684.65                         66,339,672.49
    处置固定资产、无形资产和其他
                                       2,033,682.04                         14,329,650.38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
                                                                           138,332,998.54的现金净额
    收到其他与投资活动有关的现金       5,650,000.00                         67,227,883.54
    投资活动现金流入小计                  53,361,366.69                        286,230,204.95
    购建固定资产、无形资产和其他
                                   1,360,995,730.34                      2,291,697,876.29长期资产支付的现金
    投资支付的现金                   389,968,475.95                        400,227,386.72
    质押贷款净增加额
    取得子公司及其他营业单位支付
                                       7,317,558.71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               1,758,281,765.00                      2,691,925,263.01
    投资活动产生的现金流量净额         -1,704,920,398.31                    -2,405,695,058.06三、筹资活动产生的现金流量:
    吸收投资收到的现金                30,700,000.00
    其中:子公司吸收少数股东投资
                                      30,700,000.00收到的现金
    取得借款收到的现金             8,025,010,469.99                      4,887,472,000.00
    发行债券收到的现金               891,000,000.00
    收到其他与筹资活动有关的现金     125,602,644.71                        236,339,456.40
    筹资活动现金流入小计               9,072,313,114.70                      5,123,811,456.40
    偿还债务支付的现金             5,984,320,183.12                      2,218,166,232.46
    分配股利、利润或偿付利息支付
                                     634,031,625.02                        482,032,665.59的现金
    其中:子公司支付给少数股东的
                                      30,270,395.49                           597,156.84股利、利润
    支付其他与筹资活动有关的现金     348,974,205.32                        357,783,437.32
    筹资活动现金流出小计               6,967,326,013.46                      3,057,982,335.37
    筹资活动产生的现金流量净额         2,104,987,101.24                      2,065,829,121.03四、汇率变动对现金及现金等价物的
                                         750,281.36影响
    五、现金及现金等价物净增加额         458,124,518.75                        330,547,717.70
    加:期初现金及现金等价物余额   3,135,383,671.81                      2,977,854,844.25
                                                               唐山冀东水泥股份有限公司 2012 年半年度报告全文
    六、期末现金及现金等价物余额                            3,593,508,190.56                        3,308,402,561.95
    法定代表人:张增光                  主管会计工作负责人:任前进                       会计机构负责人:岳淑萍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                       1,583,167,130.13                        1,826,942,452.05
    收到的税费返还                                                                               30,004,753.34
    收到其他与经营活动有关的现金                         49,440,294.31                          541,926,688.03
    经营活动现金流入小计                                    1,632,607,424.44                        2,398,873,893.42
    购买商品、接受劳务支付的现金                       1,033,561,857.97                        1,353,324,826.37
    支付给职工以及为职工支付的现
                                                         104,485,504.82                           94,789,292.08金
    支付的各项税费                                      153,451,849.37                          265,069,518.88
    支付其他与经营活动有关的现金                        264,384,507.64                          362,418,879.28
    经营活动现金流出小计                                    1,555,883,719.80                        2,075,602,516.61
    经营活动产生的现金流量净额                                76,723,704.64                          323,271,376.81二、投资活动产生的现金流量:
    收回投资收到的现金                                 1,240,511,000.00                         796,261,000.00
    取得投资收益所收到的现金                            323,476,163.16                          227,292,276.73
    处置固定资产、无形资产和其他
                                                           2,203,638.89                            3,809,859.27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
                                                                                                 152,249,990.41的现金净额
    收到其他与投资活动有关的现金                                                                 33,300,000.00
    投资活动现金流入小计                                    1,566,190,802.05                        1,212,913,126.41
    购建固定资产、无形资产和其他
                                                          92,627,895.80                           40,067,064.65长期资产支付的现金
    投资支付的现金                                     2,376,368,475.95                        1,979,299,386.72
    取得子公司及其他营业单位支付
                                                           7,534,610.34的现金净额
    支付其他与投资活动有关的现金
                                                                       唐山冀东水泥股份有限公司 2012 年半年度报告全文
    投资活动现金流出小计                                          2,476,530,982.09                            2,019,366,451.37
    投资活动产生的现金流量净额                                    -910,340,180.04                              -806,453,324.96三、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                                        5,960,200,000.00                            2,984,372,000.00
    发行债券收到的现金                                         891,000,000.00
    收到其他与筹资活动有关的现金                                26,480,000.00                                 37,480,000.00
    筹资活动现金流入小计                                          6,877,680,000.00                            3,021,852,000.00
    偿还债务支付的现金                                        4,552,302,000.00                            1,770,000,000.00
    分配股利、利润或偿付利息支付
                                                               314,346,409.78                               259,172,939.80的现金
    支付其他与筹资活动有关的现金                               197,213,398.02                                 69,720,000.00
    筹资活动现金流出小计                                          5,063,861,807.80                            2,098,892,939.80
    筹资活动产生的现金流量净额                                    1,813,818,192.20                              922,959,060.20四、汇率变动对现金及现金等价物的
                                                                   750,281.36影响
    五、现金及现金等价物净增加额                                   980,951,998.16                               439,777,112.05
    加:期初现金及现金等价物余额                              1,797,890,101.37                            1,601,388,604.84
    六、期末现金及现金等价物余额                                  2,778,842,099.53                            2,041,165,716.89
    法定代表人:张增光                         主管会计工作负责人:任前进                            会计机构负责人:岳淑萍7、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)
                             1,347,5
                                       5,082,52                 660,492             4,373,46          1,694,312 13,158,319
    一、上年年末余额             22,914.
                                       5,473.79                  ,654.25            5,847.44            ,967.55     ,857.03
                                 00
    加:会计政策变更
           前期差错更正
           其他
                                                                 唐山冀东水泥股份有限公司 2012 年半年度报告全文
                             1,347,5
                                       5,082,52              660,492       4,373,46        1,694,312 13,158,319
    二、本年年初余额             22,914.
                                       5,473.79              ,654.25       5,847.44          ,967.55      ,857.03
                                 00
    三、本期增减变动金额(减少             64,083.7   16,723.2                 111,841,        -24,158,4 87,763,966
    以“-”号填列)                             4          9                    608.50            49.27          .26
                                                                           111,841,        -25,144,5 86,697,050(一)净利润
                                                                             608.50            57.71          .79(二)其他综合收益
                                                                           111,841,        -25,144,5 86,697,050上述(一)和(二)小计
                                                                             608.50            57.71          .79
                                       64,083.7                                            30,477,92 30,542,011(三)所有者投入和减少资本
                                             4                                                  7.37          .11
                                                                                           30,321,03 30,321,0321.所有者投入资本
                                                                                                2.74          .742.股份支付计入所有者权益的金额
                                       64,083.7                                            156,894.6
    3.其他                                                                                                220,978.37
                                             4                                                    3
                                                                                           -30,270,3 -30,270,39(四)利润分配
                                                                                               95.49         5.491.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                                                                  -30,270,3 -30,270,39
    配                                                                                             95.49         5.494.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
                                                  16,723.2                                 778,576.5
    (六)专项储备                                                                                        795,299.85
                                                        9                                         6
                                                  13,637,7                                 1,663,827 15,301,5381.本期提取
                                                    11.52                                        .13          .65
                                                  -13,620,                                 -885,250. -14,506,232.本期使用
                                                   988.23                                        57          8.80
                                                                       唐山冀东水泥股份有限公司 2012 年半年度报告全文(七)其他
                             1,347,5
                                       5,082,58        16,723.2 660,492            4,485,30          1,670,154 13,246,083
    四、本期期末余额             22,914.
                                       9,557.53               9 ,654.25            7,455.94            ,518.28    ,823.29
                                  00
    法定代表人:张增光                         主管会计工作负责人:任前进                           会计机构负责人:岳淑萍上年金额
                                                                                                                 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)
                             1,212,7
                                       3,332,11        26,058,9 555,071            2,953,47          1,210,670 9,290,162,
    一、上年年末余额             70,614.
                                       4,678.78          39.68 ,158.46             6,952.97            ,371.90     715.79
                                  00
    加:同一控制下企业合并产生的追溯调整
    加:会计政策变更
           前期差错更正
           其他
                             1,212,7
                                       3,332,11        26,058,9 555,071            2,953,47          1,210,670 9,290,162,
    二、本年年初余额             70,614.
                                       4,678.78          39.68 ,158.46             6,952.97            ,371.90     715.79
                                  00
    三、本期增减变动金额(减少 134,752 1,750,41            -26,058, 105,421            1,419,98          483,642,5 3,868,157,
    以“-”号填列)             ,300.00 0,795.01           939.68 ,495.79             8,894.47             95.65      141.24
                                                                                   1,525,41          56,232,48 1,581,642,(一)净利润
                                                                                   0,390.26               6.28     876.54(二)其他综合收益
                                                                                   1,525,41          56,232,48 1,581,642,上述(一)和(二)小计
                                                                                   0,390.26               6.28     876.54
                             134,752 1,750,41                                                        545,808,3 2,430,971,(三)所有者投入和减少资本
                             ,300.00 0,795.01                                                           73.00      468.01
                             134,752 1,744,48                                                        545,808,3 2,425,049,1.所有者投入资本
                             ,300.00 9,205.24                                                           73.00      878.242.股份支付计入所有者权益的金额
                                                                         唐山冀东水泥股份有限公司 2012 年半年度报告全文
                                      5,921,58                                                                           5,921,589.3.其他
                                          9.77                                                                                  77
                                                                     105,421         -105,42               -117,761, -117,761,2(四)利润分配
                                                                     ,495.79         1,495.79                276.24          76.24
                                                                     105,421         -105,421.提取盈余公积
                                                                     ,495.79         1,495.792.提取一般风险准备
    3.对所有者(或股东)的分                                                                                  -117,761, -117,761,2
    配                                                                                                           276.24          76.244.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
                                                          -26,058,                                         -636,987. -26,695,92(六)专项储备
                                                           939.68                                                  39         7.07
                                                          33,209,1                                        3,530,350 36,739,5481.本期提取
                                                            97.22                                                  .81          .03
                                                          -59,268,                                         -4,167,33 -63,435,472.本期使用
                                                           136.90                                                 8.20        5.10(七)其他
                            1,347,5
                                      5,082,52                       660,492         4,373,46             1,694,312 13,158,319
    四、本期期末余额            22,914.
                                      5,473.79                       ,654.25         5,847.44               ,967.55        ,857.03
                                00
    法定代表人:张增光                        主管会计工作负责人:任前进                                   会计机构负责人:岳淑萍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
                             1,347,522, 5,171,932,                             628,934,76                 3,054,912, 10,203,302一、上年年末余额
                                914.00           768.67                              0.21                    465.98        ,908.86
                                                                    唐山冀东水泥股份有限公司 2012 年半年度报告全文
    加:会计政策变更
          前期差错更正
          其他
                                1,347,522, 5,171,932,                         628,934,76      3,054,912, 10,203,302二、本年年初余额
                                   914.00      768.67                               0.21         465.98       ,908.86
    三、本期增减变动金额(减少                                                                    115,667,90 115,767,90
                                                               100,000.00
    以“-”号填列)                                                                                    0.31         0.31
                                                                                              115,667,90 115,667,90(一)净利润
                                                                                                    0.31         0.31(二)其他综合收益
                                                                                              115,667,90 115,667,90上述(一)和(二)小计
                                                                                                    0.31         0.31(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.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1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
    (六)专项储备                                                100,000.00                                  100,000.00
                                                                3,752,119.                                 3,752,119.1.本期提取
                                                                         92                                        92
                                                               -3,652,119.                                 -3,652,119.2.本期使用
                                                                         92                                        92(七)其他
                                1,347,522, 5,171,932,                         628,934,76      3,170,580, 10,319,070
    四、本期期末余额                                               100,000.00
                                   914.00      768.67                               0.21         366.29       ,809.17
    法定代表人:张增光                          主管会计工作负责人:任前进                     会计机构负责人:岳淑萍
                                                                   唐山冀东水泥股份有限公司 2012 年半年度报告全文上年金额
                                                                                                                 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
                                1,212,770, 3,424,655,          16,829,226 523,513,26              2,106,119, 7,283,887,一、上年年末余额
                                   614.00      182.23                 .31         4.42               003.89         290.85
    加:会计政策变更
           前期差错更正
           其他
                                1,212,770, 3,424,655,          16,829,226 523,513,26              2,106,119, 7,283,887,二、本年年初余额
                                   614.00      182.23                 .31         4.42               003.89         290.85
    三、本期增减变动金额(减少以 134,752,30 1,747,277,             -16,829,22 105,421,49             948,793,46 2,919,415,
    “-”号填列)                       0.00      586.44                6.31         5.79                    2.09      618.01
                                                                                                  1,054,214, 1,054,214,(一)净利润
                                                                                                     957.88         957.88(二)其他综合收益
                                                                                                  1,054,214, 1,054,214,上述(一)和(二)小计
                                                                                                     957.88         957.88
                              134,752,30 1,747,277,                                                              1,882,029,(三)所有者投入和减少资本
                                     0.00      586.44                                                               886.44
                              134,752,30 1,744,489,                                                              1,879,241,1.所有者投入资本
                                     0.00      205.24                                                               505.242.股份支付计入所有者权益的金额
                                            2,788,381.                                                           2,788,381.3.其他
                                                   20                                                                   20
                                                                            105,421,49            -105,421,4(四)利润分配
                                                                                  5.79                95.79
                                                                            105,421,49            -105,421,41.提取盈余公积
                                                                                  5.79                95.792.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1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)
                                                             唐山冀东水泥股份有限公司 2012 年半年度报告全文3.盈余公积弥补亏损4.其他
                                                         -16,829,22                                    -16,829,22(六)专项储备
                                                              6.31                                          6.31
                                                         8,642,122.                                    8,642,122.1.本期提取
                                                                  95                                          95
                                                         -25,471,34                                    -25,471,342.本期使用
                                                              9.26                                          9.26(七)其他
                         1,347,522, 5,171,932,                         628,934,76          3,054,912, 10,203,302四、本期期末余额
                            914.00      768.67                               0.21             465.98      ,908.86
    法定代表人:张增光                   主管会计工作负责人:任前进                       会计机构负责人:岳淑萍(三)公司基本情况
    唐山冀东水泥股份有限公司(以下简称本公司)是由冀东发展集团有限责任公司(以下简称冀东集团)作为独家发起人设立的股份公司。本公司于1994年5月8日成立,注册资本为人民币32,360万元。1996年5月30日本公司发行社会公众股6,000万股(A股),每股面值人民币1元,1996年6月在深圳证券交易所挂牌上市,注册资本变更为人民币40,000万元。
    本公司经1997年7月按10:3的比例向全体股东配售新股,1998年5月向全体股东每10股转增8股,2000年3月每10股配3股,以及2004年2月每10股配3股后总股本变更为96,277万股,注册资本变更为人民币96,277万元。
    本公司于2006年5月24日完成了股权分置改革,非流通股股东按每10股流通股送3.2股的比例向流通股股东共计支付了11,183万股的对价。
    2008年6月10日,本公司采取非公开发行股票方式向6名特定投资者发行股份25,000万股,注册资本变更为121,277万元。
    2011年10月25日,本公司向境外战略投资者Diamondrock Investment Limited(菱石投资有限公司)非公开发行人民币普通股13,475万股,募集资金人民币191,483万元,扣除发行费用人民币3,559万元后,募集资金净额人民币187,924万元,本次发行已经信永中和会计师事务所有限责任公司出具XYZH/2011A3003号验资报告审验。
    截至2012年6月30日,本公司总股本为134,752万股,其中有限售条件股13,528万股,占总股本的10.04%;无限售条件股121,224万股,占总股本的89.96%。股本结构如下:
                                                                                      单位:万股
                               股东名称                                         持股比例         持股总数
    冀东发展集团有限责任公司                                                         37.28%              50,239
    安徽海螺水泥股份有限公司                                                         13.77%              18,552
    Diamondrock Investment Limited(菱石投资有限公司)                               10.00%              13,475
                                                       唐山冀东水泥股份有限公司 2012 年半年度报告全文
    中国工商银行-博时精选股票证券投资基金                                   2.06%            2,780
    全国社保基金一零二组合                                                   1.72%            2,322
    申银万国-农行-BNP PARIBAS                                              0.75%            1,005
    中国银行-易方达深证100交易型开放式指数证券投资基金                      0.73%              982
    CITIGROUP GLOBAL MARKETS LIMITED                                         0.69%              924
    泰康人寿保险股份有限公司-投连-个险投连                                 0.65%              876
    中国人民财产保险股份有限公司-传统-普通保险产品                         0.62%              841
    其他流通股股东                                                          31.73%           42,756
    合计                                                                 100.00%           134,752
    本公司属生产制造行业,经营范围主要为:生产和销售水泥、熟料以及石灰石开采和销售。本公司注册地址:唐山市丰润区林荫路。法定代表人:张增光。
    本公司之母公司为冀东集团,最终控制人为唐山市人民政府国有资产监督管理委员会。本公司的职能管理部门包括总经理办公室、董秘室、财务部、内控部、审计部、人力资源部、设备管理部等,共有50家子公司、4家合营公司、4家联营公司。(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
    本公司财务报表以持续经营为基础,根据实际发生的交易和事项,按照财政部颁布的《企业会计准则》及相关规定,并基于本附注四“重要会计政策、会计估计和合并财务报表的编制方法”所述会计政策和估计编制。2、遵循企业会计准则的声明
    本公司编制的财务报表符合企业会计准则的要求,真实、完整地反映了本公司的财务状况、经营成果和现金流量等有关信息。3、会计期间
    本公司的会计期间为公历1月1日至12月31日。4、记账本位币
    本公司以人民币为记账本位币。境外子公司的记账本位币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
    对于同一控制下的企业合并,作为合并方在企业合并中取得的资产和负债,按照合并日在被合并方的
                                                     唐山冀东水泥股份有限公司 2012 年半年度报告全文账面价值计量,取得的净资产账面价值与支付的合并对价账面价值的差额,调整资本公积;资本公积不足冲减的,调整留存收益。(2)非同一控制下的企业合并
    对于非同一控制下企业合并,合并成本为本公司在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的,经复核确认后,计入当期损益。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
    本公司将拥有实际控制权的子公司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
    本公司合并财务报表是按照《企业会计准则第33号-合并财务报表》及相关规定的要求编制,合并时合并范围内的所有重大内部交易和往来业已抵销。子公司的股东权益中不属于母公司所拥有的部分,作为少数股东权益在合并财务报表中股东权益项下单独列示。
    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政策或会计期间对子公司财务报表进行必要的调整。
    对于非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行调整;对于同一控制下企业合并取得的子公司,视同该企业于合并当期的年初已经存在,从合并当期的年初起将其资产、负债、经营成果和现金流量,按原账面价值纳入合并财务报表。(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
    本公司现金流量表之现金指库存现金以及可以随时用于支付的存款。现金流量表之现金等价物指持有期限不超过3个月、流动性强、易于转换为已知金额现金且价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币业务
    本公司外币交易按交易发生日的即期汇率将外币金额折算为人民币金额。于资产负债表日,外币货币性项目采用资产负债表日的即期汇率折算为人民币,所产生的折算差额除了为购建或生产符合资本化条件的资产而借入的外币专门借款产生的汇兑差额按资本化的原则处理外,直接计入当期损益。以公允价值计
                                                     唐山冀东水泥股份有限公司 2012 年半年度报告全文量的外币非货币性项目,采用公允价值确定日的即期汇率折算为人民币,所产生的折算差额,作为公允价值变动直接计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其人民币金额。(2)外币财务报表的折算9、金融工具(1)金融工具的分类
    1)金融资产
    本公司按投资目的和经济实质对拥有的金融资产分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项及可供出售金融资产四大类。
    以公允价值计量且其变动计入当期损益的金融资产是指持有的主要目的为短期内出售的金融资产,在资产负债表中以交易性金融资产列示。
    持有至到期投资是指到期日固定、回收金额固定或可确定,且管理层有明确意图和能力持有至到期的非衍生金融资产。
    贷款和应收款项是指在活跃市场中没有报价,回收金额固定或可确定的非衍生金融资产。
    可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产。
    2)金融负债
    本公司的金融负债于初始确认时分类为以公允价值计量且其变动计入当期损益的金融负债和其他金融负债。(2)金融工具的确认依据和计量方法
    1)金融资产确认与计量
    金融资产于本公司成为金融工具合同的一方时,按公允价值在资产负债表内确认。以公允价值计量且其变动计入当期损益的金融资产,取得时发生的相关交易费用计入当期损益,其他金融资产的相关交易费用计入初始确认金额。
    以公允价值计量且其变动计入当期损益的金融资产和可供出售金融资产按照公允价值进行后续计量;贷款和应收款项以及持有至到期投资采用实际利率法,以摊余成本列示。
    以公允价值计量且其变动计入当期损益的金融资产的公允价值变动计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,其公允价值与初始入账金额之间的差额确认为投资损益,同时调整公允价值变动损益。
    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
                                                     唐山冀东水泥股份有限公司 2012 年半年度报告全文权益,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。
    2)金融负债确认与计量
    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。(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,且本公司将金融资产所有权上几乎所有的风险和报酬转移给转入方;③该金融资产已转移,虽然本公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,但是放弃了对该金融资产控制。
    企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,且未放弃对该金融资产控制的,则按照其继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。继续涉入所转移金融资产的程度,是指该金融资产价值变动使企业面临的风险水平。
    金融资产整体转移满足终止确认条件的,将所转移金融资产的账面价值,与因转移而收到的对价及原计入其他综合收益的公允价值变动累计额之和的差额计入当期损益。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将因转移而收到的对价及应分摊至终止确认部分的原计入其他综合收益的公允价值变动累计额之和,与分摊的前述账面金额的差额计入当期损益。(4)金融负债终止确认条件
    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,本公司已持有的金融资产或拟承担的金融负债以现行出价作为相应资产或负债的公允价值;本公司拟购入的金融资产或已承担的金融负债以现行要价作为相应资产或负债的公允价值。金融资产或金融负债没有现行出价和要价,但最近交易日后经济环境没有发生重大变化的,则采用最近交易的市场报价确定该金融资产或金融负债的公允价值。最近交易日后经济环境发生了重大变化时,参考类似金融资产或金融负债的现行价格或利率,调整最近交易的市场报价,以确定该金融资产或金融负债的公允价值。本公司有足够的证据表明最近交易的市场报价不是公允价值的,对最近交易的市场报价作出适当调整,以确定该金融资产或金融负债的公允价值。
    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
                                                               唐山冀东水泥股份有限公司 2012 年半年度报告全文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,本公司于资产负债表日对其他金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。
    以摊余成本计量的金融资产发生减值时,按预计未来现金流量(不包括尚未发生的未来信用损失)现值低于账面价值的差额,计提减值准备。如果有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。
    当可供出售金融资产的公允价值发生较大幅度或非暂时性下降,原直接计入股东权益的因公允价值下降形成的累计损失予以转出并计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客观上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回并计入当期损益。对已确认减值损失的可供出售权益工具投资,期后公允价值上升直接计入股东权益。(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
    本公司在资产负债表日对应收款项账面价值进行检查,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、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,期末单独或按组合进行减值测试,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,经本公司按规定程序批准后作为坏账损失,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 200 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
    1)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
    2)关联方组合                不计提                    以与交易对象关系为信用风险特征划分组合
    3)正常银行未达账项组合      不计提                    以款项形成原因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:
                                                                  唐山冀东水泥股份有限公司 2012 年半年度报告全文√ 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)                                          5%                                             5%
    1-2 年                                                  10%                                               10%
    2-3 年                                                  30%                                               30%
    3-4 年                                                  50%                                               50%
    4-5 年                                                  80%                                               80%
    5 年以上                                                 100%                                             100%组合中,采用余额百分比法计提坏账准备的:□ 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(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
    本公司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。(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(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,期末在对存货进行全面盘点的基础上,对于存货因遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因,预计其成本不可收回的部分,提取存货跌价准备。库存商品及大宗原材料的存货跌价准备按单个存货项目的成本高于其可变现净值的差额提取;其他数量繁多、单价较低的原辅材料按类别提取存货跌价准备。
    库存商品、在产品和用于出售的材料等直接用于出售的商品存货,其可变现净值按该存货的估计售价减去估计的销售费用和相关税费后的金额确定;用于生产而持有的材料存货,其可变现净值按所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定。
                                                     唐山冀东水泥股份有限公司 2012 年半年度报告全文(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
    本公司对子公司投资采用成本法核算,编制合并财务报表时按权益法进行调整;对合营企业及联营企业投资采用权益法核算;对不具有控制、共同控制或重大影响并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对不具有控制、共同控制或重大影响,但在活跃市场中有报价、公允价值能够可靠计量的长期股权投资,作为可供出售金融资产核算。
    采用成本法核算时,长期股权投资按初始投资成本计价,追加或收回投资时调整长期股权投资的成本。采用权益法核算时,当期投资损益为应享有或应分担的被投资单位当年实现的净损益的份额。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,按照本公司的会计政策及会计期间,并抵销与联营企业及合营企业之间发生的内部交易损益按照持股比例计算归属于投资企业的部分,对被投资单位的净利润进行调整后确认。对于首次执行日之前已经持有的对联营企业及合营企业的长期股权投资,如存在与该投资相关的股权投资借方差额,还应扣除按原剩余期限直线摊销的股权投资借方差额,确认投资损益。
    本公司对因减少投资等原因对被投资单位不再具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,改按成本法核算;对因追加投资等原因能够对被投资单位实施控制的长期股权投资,也改按成本法核算;对因追加投资等原因能够对被投资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。
                                                     唐山冀东水泥股份有限公司 2012 年半年度报告全文
    处置长期股权投资,其账面价值与实际取得价款的差额,计入当期投资收益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时将原计入所有者权益的部分按相应比例转入当期投资收益。(3)确定对被投资单位具有共同控制、重大影响的依据
    共同控制是指按合同约定对某项经济活动所共有的控制。共同控制的确定依据主要为任何一个合营方均不能单独控制合营企业的生产经营活动;涉及合营企业基本经营活动的决策需要各合营方一致同意等。
    重大影响是指对被投资单位的财务和经营政策有参与决策的权力,但并不能控制或与其他方一起共同控制这些政策的制定。重大影响的确定依据主要为本公司直接或通过子公司间接拥有被投资单位20%(含)以上但低于50%的表决权股份,如果有明确证据表明该种情况下不能参与被投资单位的生产经营决策,则不能形成重大影响。(4)减值测试方法及减值准备计提方法
    本公司在资产负债表日对长期股权投资进行逐项检查,根据被投资单位经营政策、法律环境、市场需求、行业及盈利能力等的各种变化判断长期股权投资是否存在减值迹象。当长期股权投资可收回金额低于账面价值时,将可收回金额低于长期股权投资账面价值的差额作为长期股权投资减值准备予以计提。资产减值损失一经确认,在以后会计期间不再转回。13、投资性房地产14、固定资产(1)固定资产确认条件
    本公司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,单位价值超过2,000元的有形资产。
    固定资产包括房屋建筑物、机器设备、运输设备和办公设备,按其取得时的成本作为入账的价值,其中,外购的固定资产成本包括买价和进口关税等相关税费,以及为使固定资产达到预定可使用状态前所发生的可直接归属于该资产的其他支出;自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成;投资者投入的固定资产,按投资合同或协议约定的价值作为入账价值,但合同或协议约定价值不公允的按公允价值入账;融资租赁租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为入账价值。
    与固定资产有关的后续支出,包括修理支出、更新改造支出等,符合固定资产确认条件的,计入固定资产成本,对于被替换的部分,终止确认其账面价值;不符合固定资产确认条件的,于发生时计入当期损益。(2)融资租入固定资产的认定依据、计价方法
    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。本公司作为承租方时,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
                                                            唐山冀东水泥股份有限公司 2012 年半年度报告全文资产的入账价值,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。(3)各类固定资产的折旧方法
    除已提足折旧仍继续使用的固定资产和单独计价入账的土地外,本公司对所有固定资产计提折旧。计提折旧时采用平均年限法,并根据用途分别计入相关资产的成本或当期费用。本公司固定资产的分类折旧年限、预计净残值率、折旧率如下:
           类别                 折旧年限(年)           残值率(%)              年折旧率(%)
    房屋及建筑物              25 年-40 年            3%-5%                    3.88%-2.38%
    机器设备                  12 年                  3%-5%                    8.08%-7.92%
    运输设备                  10 年                  3%-5%                    9.70%-9.50%
    办公设备及其他            5年                    3%-5%                    19.40%-19.00%
    融资租入固定资产:                      --                   --                           --
    其中:房屋及建筑物        25 年-40 年            3%-5%                    3.88%-2.38%
    机器设备                  12 年                  3%-5%                    8.08%-7.92%
    运输设备                  10 年                  3%-5%                    9.70%-9.50%
    办公设备及其他            5年                    3%-5%                    19.40%-19.00%(4)固定资产的减值测试方法、减值准备计提方法
    本公司在资产负债表日对各项固定资产进行判断,当存在减值迹象,估计可收回金额低于其账面价值时,账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。资产减值损失一经确认,在以后会计期间不再转回。
    出现减值的迹象如下:
    (1)资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌;
    (2)企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对企业产生不利影响;
    (3)市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低;
    (4)有证据表明资产已经陈旧过时或者其实体已经损坏;
    (5)资产已经或者将被闲置、终止使用或者计划提前处置;
    (6)企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等;
    (7)其他表明资产可能已经发生减值的迹象。
                                                     唐山冀东水泥股份有限公司 2012 年半年度报告全文(5)其他说明
    本公司于每年年度终了,对固定资产的预计使用寿命、预计净残值和折旧方法进行复核,如发生改变,则作为会计估计变更处理。
    当固定资产被处置、或者预期通过使用或处置不能产生经济利益时,终止确认该固定资产。固定资产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的金额计入当期损益。15、在建工程(1)在建工程的类别
    本公司在建工程按项目进行分类。(2)在建工程结转为固定资产的标准和时点
    在建工程在达到预定可使用状态之日起,根据工程预算、造价或工程实际成本等,按估计的价值结转固定资产,次月起开始计提折旧,待办理了竣工决算手续后再对固定资产原值差异进行调整。(3)在建工程的减值测试方法、减值准备计提方法
    本公司于资产负债表日对在建工程进行全面检查,如果有证据表明在建工程已经发生了减值,估计可收回金额低于其账面价值时,账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。资产减值损失一经确认,在以后会计期间不再转回。
    出现减值的迹象如下:
    (1)资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌;
    (2)企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对企业产生不利影响;
    (3)市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低;
    (4)有证据表明资产已经陈旧过时或者其实体已经损坏;
    (5)资产已经或者将被闲置、终止使用或者计划提前处置;
    (6)企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等;
    (7)其他表明资产可能已经发生减值的迹象。
                                                     唐山冀东水泥股份有限公司 2012 年半年度报告全文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
    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。(3)暂停资本化期间
    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。(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。
    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。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
    本公司无形资产包括土地使用权、商标使用权、电力线路使用权、矿山开采权、软件、非专利技术等,按取得时的实际成本计量,其中,购入的无形资产,按实际支付的价款和相关的其他支出作为实际成本;投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允的,按公允价值确定实际成本。
    土地使用权从出让起始日起,按其出让年限平均摊销;矿山开采权、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。
                                                          唐山冀东水泥股份有限公司 2012 年半年度报告全文(2)使用寿命有限的无形资产的使用寿命估计情况
    对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核,如发生改变,则作为会计估计变更处理。
             项目             预计使用寿命                              依据
    土地使用权            41 年-50 年            按土地使用权证年限
    电力线路使用权        25 年                  按建筑物的折旧年限
    矿石开采权            18 年-46 年            按采矿权证年限
    软件                  5 年-10 年             参考能为公司带来经济利益的期限确定使用寿命
    非专利技术            3年                    按合同年限(3)使用寿命不确定的无形资产的判断依据
    无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产。在每个会计期间对使用寿命不确定的无形资产的预计使用寿命进行复核,如有证据表明无形资产的使用寿命是有限的,则估计其使用寿命并在预计使用寿命内摊销。(4)无形资产减值准备的计提
    本公司于资产负债表日对无形资产进行全面检查,如果有证据表明无形资产已经发生了减值,估计可收回金额低于其账面价值时,账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。资产减值损失一经确认,在以后会计期间不再转回。
    出现减值的迹象如下:
    (1)资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌;
    (2)企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对企业产生不利影响;
    (3)市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低;
    (4)有证据表明资产已经陈旧过时或者其实体已经损坏;
    (5)资产已经或者将被闲置、终止使用或者计划提前处置;
    (6)企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等;
    (7)其他表明资产可能已经发生减值的迹象。
                                                      唐山冀东水泥股份有限公司 2012 年半年度报告全文(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
    本公司的长期待摊费用是指已经支出,但应由当期及以后各期承担的摊销期限在1年以上(不含1年)的土地租赁费用、房屋租赁费、管道改造支出、拆迁补偿费、荒山承包费等费用,该等费用在受益期内平均摊销。如果长期待摊费用项目不能使以后会计期间受益,则将尚未摊销的该项目的摊余价值全部转入当期损益。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
    当与对外担保、商业承兑汇票贴现、未决诉讼或仲裁、产品质量保证等或有事项相关的业务同时符合以下条件时,本公司将其确认为负债:该义务是本公司承担的现时义务;该义务的履行很可能导致经济利益流出企业;该义务的金额能够可靠地计量。(2)预计负债的计量方法
    预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,并综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。每个资产负债表日对预计负债的账面价值进行复核,如有改变则对账面价值进行调整以反映当前最佳估计数。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
    本公司在已将商品所有权上的主要风险和报酬转移给购货方、本公司既没有保留通常与所有权相联
                                                     唐山冀东水泥股份有限公司 2012 年半年度报告全文系的继续管理权、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。(2)确认让渡资产使用权收入的依据
    本公司在与交易相关的经济利益很可能流入公司,收入的金额能够可靠地计量时,分别下列情况确定让渡资产使用权收入金额:
    1)利息收入金额,按照他人使用本公司货币资金的时间和实际利率计算确定。
    2)使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    本公司在劳务总收入和总成本能够可靠地计量、与劳务相关的经济利益很可能流入本公司、劳务的完成进度能够可靠地确定时,确认劳务收入的实现。在资产负债表日,提供劳务交易的结果能够可靠估计的,按完工百分比法确认相关的劳务收入;提供劳务交易结果不能够可靠估计、已经发生的劳务成本预计能够得到补偿的,按已经发生的能够得到补偿的劳务成本金额确认提供劳务收入,并结转已经发生的劳务成本;提供劳务交易结果不能够可靠估计、已经发生的劳务成本预计全部不能得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。26、政府补助(1)类型
    本公司政府补助主要为资源综合利用税收返还和其他政府补助。(2)会计处理方法
    政府补助在本公司能够满足其所附的条件以及能够收到时予以确认。政府补助为货币性资产的,按照实际收到的金额计量,对于按照固定的定额标准拨付的补助,按照应收的金额计量;政府补助为非货币性资产的,按照公允价值计量,公允价值不能可靠取得的,按照名义金额(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
    本公司根据资产与负债于资产负债表日的账面价值与计税基础之间的暂时性差异,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。
    但是同时具有以下特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认。
                                                     唐山冀东水泥股份有限公司 2012 年半年度报告全文
    1)该项交易不是企业合并;
    2)交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    本公司对与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,应当确认相应的递延所得税资产:
    1)暂时性差异在可预见的未来很可能转回;
    2)未来很可能获得用来抵扣暂时性差异的应纳税所得额。(2)确认递延所得税负债的依据
    本公司根据各种应纳税暂时性差异确认递延所得税负债,但下列交易中产生的递延所得税负债不予确认。
    1)商誉的初始确认;
    2)同时具有以下特征的交易中产生的资产或负债的初始确认:
    ①该项交易不是企业合并;
    ②交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    本公司对与子公司、联营企业及合营企业投资相关的应纳税暂时性差异,应当确认相应的所得税负债。但是,同时满足下列条件的除外:
    1)投资企业能够控制暂时性差异转回的时间;
    2)该暂时性差异在可预见的未来很可能不会转回。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。本公司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,本公司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。本公司作为承租方时,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。
                                                   唐山冀东水泥股份有限公司 2012 年半年度报告全文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 □ 不适用(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否 □ 不适用(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否 □ 不适用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 □ 不适用(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 □ 不适用(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 □ 不适用34、其他主要会计政策、会计估计和财务报表编制方法
    1.职工薪酬
                                                       唐山冀东水泥股份有限公司 2012 年半年度报告全文
    本公司在职工提供服务的会计期间,将应付的职工薪酬确认为负债,并根据职工提供服务的受益对象计入相关资产成本和当期费用。因解除与职工的劳动关系而给予的补偿,计入当期损益。
    职工薪酬主要包括工资、奖金、津贴和补贴、职工福利费、社会保险费及住房公积金、工会经费和职工教育经费等与获得职工提供的服务相关的支出。
    (1)辞退福利
    辞退福利是指因解除与职工的劳动关系而给予的补偿,包括本公司决定在职工劳动合同到期前不论职工愿意与否,解除与职工的劳动关系给予的补偿;本公司在职工劳动合同到期前鼓励职工自愿接受裁减而给予的补偿;以及本公司实施的内部退休计划。
    辞退福利的确认原则:
    1)企业已经制定正式的解除劳动关系计划或提出自愿裁减建议,并即将实施。
    2)企业不能单方面撤回解除劳动关系计划或裁减建议。
    辞退福利的计量方法:
    1)对于职工没有选择权的辞退计划,根据计划条款规定拟解除劳动关系的职工数量、每一职工的辞退补偿等计提应付职工薪酬。
    2)对于自愿接受裁减的建议,首先预计将会接受裁减建议的职工数量,再根据预计的职工数量和每一职工的辞退补偿等计提应付职工薪酬。
    辞退福利的确认标准:
    1)对于分期或分阶段实施的解除劳动关系计划或自愿裁减建议,在每期或每阶段计划符合预计负债确认条件时,将该期或该阶段计划中由提供辞退福利产生的预计负债予以确认,计入该部分计划满足预计负债确认条件的当期管理费用。
    2)对于符合规定的内退计划,按照内退计划规定,将自职工停止提供服务日至正常退休日之间期间、企业拟支付的内退人员工资和缴纳的社会保险费等,确认为预计负债,计入当期管理费用。
    (2)年金计划
    本公司在职工提供服务的会计期间,将应付的企业年金确认为负债,并根据职工提供服务的受益对象计入相关资产成本和当期费用。
    2.所得税的会计核算
    所得税的会计核算采用资产负债表债务法。所得税费用包括当年所得税和递延所得税。除将与直接计入股东权益的交易和事项相关的当年所得税和递延所得税计入股东权益,以及企业合并产生的递延所得税调整商誉的账面价值外,其余的当期所得税和递延所得税费用或收益计入当期损益。
    当年所得税是指企业按照税务规定计算确定的针对当期发生的交易和事项,应纳给税务部门的金额,即应交所得税;递延所得税是指按照资产负债表债务法应予确认的递延所得税资产和递延所得税负债在期
                                                            唐山冀东水泥股份有限公司 2012 年半年度报告全文末应有的金额相对于原已确认金额之间的差额。
    3.商誉
    商誉为股权投资成本或非同一控制下企业合并成本超过应享有的或企业合并中取得的被投资单位或被购买方可辨认净资产于取得日或购买日的公允价值份额的差额。
    与子公司有关的商誉在合并财务报表上单独列示,与联营企业和合营企业有关的商誉,包含在长期股权投资的账面价值中。(五)税项1、公司主要税种和税率
                 税   种                         计税依据                              税率
                                  主要产品增值税应纳税额为当期销项
    增值税                                                                 17%
                                  税额抵减可抵扣进项税额后的余额。
    营业税                            运输收入、服务收入                   3%、5%。
    城市维护建设税                    应纳增值税、营业税额                 7%、5%
    企业所得税                        应纳税所得额                         25%、15%、12.5%
    教育费附加                        应纳增值税、营业税额                 3%
    地方教育费附加                    应纳增值税、营业税额                 2%
                                  从价计征,按房产原值扣除 30%后的
    房产税                                                                 1.2%
                                  余值
    资源税                            课税数量                             每吨 1 元、2 元或 2.5 元各分公司、分厂执行的所得税税率
    除内蒙古亿利冀东水泥有限责任公司、冀东水泥重庆江津有限责任公司、冀东水泥重庆合川有限责任公司、冀东水泥璧山有限责任公司、重庆冀东水泥物流有限公司和唐山市盾石信息技术有限公司外,均执行25%的企业所得税税率。2、税收优惠及批文
    企业所得税
    根据财税[2011]58号文件《关于深入实施西部大开发战略有关税收政策问题的通知》,内蒙古亿利冀东水泥有限责任公司管理层预计仍能享受15%的企业所得税优惠税率,并征得主管税务机关认可减按15%的税率预缴企业所得税,待《西部地区鼓励类产业目录》发布后最终确定。
    本公司之子公司冀东水泥重庆江津有限责任公司根据江津国税减[2012]131号《减、免税批准通知书》,本期继续享受西部大开发企业所得税税收优惠政策,减按15%的税率缴纳企业所得税。
    本公司之子公司冀东水泥重庆合川有限责任公司根据合川国税减[2012]331号《减、免税批准通知书》,
                                                     唐山冀东水泥股份有限公司 2012 年半年度报告全文本期继续享受西部大开发企业所得税税收优惠政策,减按15%的税率缴纳企业所得税。
    本公司之子公司冀东水泥璧山有限责任公司根据璧国税璧城审[2012]2号《企业所得税涉税事项审核通知书》,本期继续享受西部大开发企业所得税税收优惠政策,减按15%的税率缴纳企业所得税。
    本公司之子公司重庆冀东水泥物流有限公司根据璧国税璧城审[2012]1号《企业所得税涉税事项审核通知书》,本期继续享受西部大开发企业所得税税收优惠政策,减按15%的税率缴纳企业所得税。
    本公司之子公司唐山市盾石信息技术有限公司根据财政部、国家税务总局财税(2009)69号《关于执行企业所得税优惠政策若干问题的通知》,从2008年1月1日起享受软件生产企业税收减免,本期减半缴纳所得税,所得税率为12.5%。3、其他说明(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
                                                                                                                                    唐山冀东水泥股份有限公司 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
                                                                                                                                                                            有者权益冲
                                                                                                                                                                            减子公司少
                                                                                                                                                                            数股东分担
                                                                                                         实质上构成                                            少数股东权
                                                                                                                                                                            的本期亏损
                                                                                         期末实际投 对子公司净 持股比例 表决权比例 是否合并报 少数股东权 益中用于冲
    子公司全称 子公司类型          注册地    业务性质     注册资本       币种    经营范围                                                                                       超过少数股
                                                                                            资额         投资的其他   (%)     (%)         表         益        减少数股东
                                                                                                                                                                            东在该子公
                                                                                                          项目余额                                             损益的金额
                                                                                                                                                                            司年初所有
                                                                                                                                                                            者权益中所
                                                                                                                                                                            享有份额后
                                                                                                                                                                              的余额
    冀东水泥吉                                                                  水泥及水泥
             有限责任公 吉林省吉林                   130,000,000                         133,368,474
    林有限责任                              生产与销售                 CNY      制品制造、                                 100%    100% 是
             司           市昌邑区                           .00                                   .39
    公司                                                                        销售
                                                                            水泥及水泥
    沈阳冀东水 有限责任公 辽宁省沈阳                     70,000,000.                         55,916,027.                                             20,655,103.
                                        生产与销售                 CNY      制品制造、                                  80%     80% 是
    泥有限公司 司             市苏家屯区                         00                                    76                                                     05
                                                                            销售
    唐山盾石干                河北省唐山                                        干粉建材产
             有限责任公                              59,800,000.                         59,721,000.
    粉建材有限                市高新技术 生产与销售                    CNY      品的生产、                                 100%    100% 是
             司                                              00                                    00
    责任公司                  开发区                                            销售及服务
    冀东水泥磐                                                                  水泥、熟料、
             有限责任公 吉林省磐石                   356,400,000                        357,032,626
    石有限责任                              生产与销售                 CNY      水泥制品的                                 100%    100% 是
             司           市                                 .00                                .09
    公司                                                                        生产销售
                                                                                                                唐山冀东水泥股份有限公司 2012 年半年度报告全文冀东水泥扶
             有限责任公 吉林省扶余                  65,000,000.         水泥生产、 65,042,550.
    余有限责任                             生产与销售                 CNY                               100%     100% 是
             司           县                                00          销售、运输           22公司
                                                                        水泥及水泥
    天津冀东水 有限责任公 天津市宁河                    83,301,900.                      77,500,000.                             8,951,508.4
                                       生产与销售                 CNY   制品制造、                   91%      91% 是
    泥有限公司 司             县                                00                               00                                       3
                                                                        销售
                                                                        混凝土外加
                                                                        剂、水泥助
    唐山冀东水                河北省唐山                                    磨剂、浇注
             有限责任公                             20,000,000.                      20,344,666.
    泥外加剂有                市高新技术 生产与销售                   CNY   料、其他外                  100%     100% 是
             司                                             00                               35
    限责任公司                开发区                                        加剂的研
                                                                        制、生产、
                                                                        销售
                                                                        水泥、水泥冀东水泥滦
             有限责任公                             421,495,472         制品生产和 296,191,232                               166,754,177
    县有限责任                河北省滦县 生产与销售                   CNY                              67.59%   67.59% 是
             司                                             .00         销售,汽车           .80                                     .18公司
                                                                        运输服务
    内蒙古冀东                                                              水泥、水泥
             有限责任公 内蒙古自治                  428,504,400                      647,879,000
    水泥有限责                             生产与销售                 CNY   熟料的生产                  100%     100% 是
             司           区武川县                          .00                              .00
    任公司                                                                  和销售
                                                                        水泥、熟料
    辽阳冀东水 有限责任公 辽宁省辽阳                    200,000,000                      221,125,000
                                       生产与销售                 CNY   的生产和销                  100%     100% 是
    泥有限公司 司             市                                .00                              .00
                                                                        售
    唐山冀东水                                                              冀东发展集
             有限责任公 河北省唐山
    泥职工教育                             技术服务      300,000.00 CNY     团系统内培 270,000.00        90%      90% 是             -954.21
             司           市丰润区
    培训有限公                                                              训及技术服
                                                                                                             唐山冀东水泥股份有限公司 2012 年半年度报告全文
    司                                                                      务
                                                                        水泥、熟料内蒙古亿利
             有限责任公 内蒙古自治                  130,000,000         及相关建材 76,700,000.                            118,948,974
    冀东水泥有                             生产与销售                 CNY                              59%    59% 是
             司           区达拉特旗                        .00         产品的制             00                                   .86限责任公司
                                                                        造、销售
                                                                        水泥用砂冀东水泥滦
             有限责任公                             5,000,000.0         岩、玻璃用 5,000,000.0
    县砂岩矿有                河北省滦县 开采与销售                   CNY                              100%   100% 是
             司                                              0          硅砂开采销            0限责任公司
                                                                        售
                                                                        水泥、熟料冀东水泥永
             有限责任公 吉林省吉林                  340,000,000         及相关建材 340,000,000
    吉有限责任                             生产与销售                 CNY                              100%   100% 是
             司           市永吉县                          .00         产品的制             .00公司
                                                                        造、销售
                                                                        软件、总包
                                                                        信息化工程唐山市盾石
             有限责任公 河北省唐山                  5,000,000.0         项目、管理 5,000,000.0
    信息技术有                             咨询服务                   CNY                              100%   100% 是
             司           市丰润区                           0          咨询计算机            0限公司
                                                                        及相关配
                                                                        件、耗材
                                                                        维修电工、
    唐山冀东职                                                              机修钳工、
             有限责任公 河北省唐山
    业技能培训                             培训服务      300,000.00 CNY     焊工、水泥 300,000.00      100%   100% 是
             司           市丰润区
    学校                                                                    窑巡检工等
                                                                        培训
    冀东水泥丰                                                              水泥、熟料
             有限责任公 河北省唐山                  150,000,000                      150,000,000
    润有限责任                             生产与销售                 CNY   及相关建材                 100%   100% 是
             司           市丰润区                          .00                              .00
    公司                                                                    产品的制
                                                                                                             唐山冀东水泥股份有限公司 2012 年半年度报告全文
                                                                        造、销售
    冀东海天水                                                              水泥熟料及
             有限责任公 山西省闻喜                  453,150,000                      271,890,000                          221,556,859
    泥闻喜有限                             生产与销售                 CNY   相关建材的                 60%    60% 是
             司           县                                .00                              .00                                  .48
    责任公司                                                                制造和销售
                                                                        水泥熟料生
    临澧冀东水 有限责任公 湖南省临澧                    276,500,000                      276,500,000
                                       生产与销售                 CNY   产和销售;                 100%   100% 是
    泥有限公司 司             县                                .00                              .00
                                                                        普通货运
    大同冀东水                                                              水泥及水泥
             有限责任公 山西省大同                  534,000,000                      534,000,000
    泥有限责任                             生产与销售                 CNY   制品制造、                 100%   100% 是
             司           市南郊区                          .00                              .00
    公司                                                                    销售冀东水泥璧
             有限责任公 重庆市璧山                  350,000,000         水泥熟料制 350,000,000
    山有限责任                             生产与销售                 CNY                              100%   100% 是
             司           县                                .00         造、销售             .00公司
    冀东水泥重                                                              水泥及水泥
             有限责任公 重庆市合川                  330,000,000                      330,000,000
    庆合川有限                             生产与销售                 CNY   制品制造、                 100%   100% 是
             司           区                                .00                              .00
    责任公司                                                                销售
    冀东水泥阿                                                              水泥及水泥
             有限责任公 内蒙古自治                  215,250,000                      215,306,317
    巴嘎旗有限                             生产与销售                 CNY   制品制造、                 100%   100% 是
             司           区阿巴嘎旗                        .00                              .50
    责任公司                                                                销售
    唐县冀东水                                                              水泥熟料生
             有限责任公                             325,000,000                      325,000,000
    泥有限责任                河北省唐县 生产与销售                   CNY   产和销售;                 100%   100% 是
             司                                             .00                              .00
    公司                                                                    普通货运
    冀东水泥葫                                                              硅酸盐水
             有限责任公 辽宁省葫芦                  50,000,000.                      50,000,000.
    芦岛有限责                             生产与销售                 CNY   泥、熟料生                 100%   100% 是
             司           岛市                              00                               00
    任公司                                                                  产及销售
    冀东水泥凤 有限责任公 陕西省凤翔 生产与销售 280,000,000 CNY             经营水泥、 252,000,000     90%    90% 是          26,850,443.
                                                                                                         唐山冀东水泥股份有限公司 2012 年半年度报告全文
    翔有限责任 司          县                                 .00         熟料及石灰         .00                                  71
    公司                                                                  石的生产制
                                                                      造、销售
                                                                      水泥、熟料涞水冀东水
             有限责任公 河北省涞水                370,000,000         及相关建材 370,000,000
    泥有限责任                           生产与销售                 CNY                            100%   100% 是
             司        县                                 .00         产品的制           .00公司
                                                                      造、销售
                                                                      水泥、石料冀东水泥
             有限责任公 山东省烟台                328,000,000         的加工与销 328,000,000
    (烟台)有                           生产与销售                 CNY                            100%   100% 是
             司        市福山区                           .00         售、货物运         .00限责任公司
                                                                      输
                                                                      水泥、熟料唐山冀东启
             有限责任公 河北省唐山                275,000,000         及相关建材 275,000,000
    新水泥有限                           生产与销售                 CNY                            100%   100% 是
             司        市古冶区                           .00         产品的制           .00责任公司
                                                                      造、销售
                                                                      水泥、熟料冀东水泥重
             有限责任公 重庆市江津                366,000,000         及相关建材 201,300,000                          136,920,489
    庆江津有限                           生产与销售                 CNY                            55%    55% 是
             司        区                                 .00         产品的制           .00                                  .34责任公司
                                                                      造、销售
                                                                      水泥、熟料
    奎山冀东水 有限责任公 河北省隆尧                  900,000,000         及相关建材 540,000,000                          457,249,580
                                     生产与销售                 CNY                            60%    60% 是
    泥有限公司 司          县                                 .00         产品的制           .00                                  .80
                                                                      造、销售
                                                                      水泥、水泥平泉冀东水
             有限责任公 河北省平泉                275,000,000         熟料及相关 275,000,000
    泥有限责任                           生产与销售                 CNY                            100%   100% 是
             司        县                                 .00         建材产品的         .00公司
                                                                      生产、销售
                                                                                                           唐山冀东水泥股份有限公司 2012 年半年度报告全文
                                                                      经营水泥、阳泉冀东水
             有限责任公 山西省阳泉                385,000,000         熟料及石灰 385,000,000
    泥有限责任                           生产与销售                 CNY                              100%   100% 是
             司        市                                 .00         石的生产制           .00公司
                                                                      造、销售
                                                                      经营水泥、
    包头冀东水 有限责任公 内蒙古自治                  302,000,000         熟料及石灰 302,000,000
                                     生产与销售                 CNY                              100%   100% 是
    泥有限公司 司          区达茂旗                           .00         石的生产制           .00
                                                                      造、销售辽阳冀东恒
             有限责任公 辽宁省辽阳                1,000,000.0         石灰石碎石                                        -1,402,985.
    盾矿业有限                           生产与销售                 CNY                840,000.00    84%    84% 是
             司        县                                  0          加工;销售                                                81公司
                                                                      水泥相关建
                                                                      材产品的生
    深州冀东水                                                            产、销售;
             有限责任公 河北省深州                70,000,000.                      68,295,372.
    泥有限责任                           生产与销售                 CNY   与水泥相关                 100%   100% 是
             司        市                                 00                               47
    公司                                                                  的技术咨
                                                                      询、技术服
                                                                      务
                                                                      水泥的生产
    张家口冀东                                                            与销售、矿
             有限责任公 河北省张家                22,375,000.                      22,047,475.
    水泥有限责                           生产与销售                 CNY   渣销售及矿                 100%   100% 是
             司        口市宣化区                         00                               95
    任公司                                                                渣超细粉的
                                                                      生产与销售
                                                                      普通货运;重庆冀东水
             有限责任公 重庆市璧山                18,000,000.         销售水泥、 18,000,000.
    泥物流有限                           销售                       CNY                              100%   100% 是
             司        县                                 00          熟料、混凝           00公司
                                                                      土、矿产品
                                                                                                           唐山冀东水泥股份有限公司 2012 年半年度报告全文
                                                                        等
                                                                        技术开发推
                                                                        广转让;销盾石科技
             有限责任公 北京市海淀 技术咨询服 5,000,000.0               售计算机、 5,000,000.0
    (北京)有                                                        CNY                            100%   100% 是
             司           区           务                    0          软件及辅助          0限公司
                                                                        设备;企业
                                                                        管理咨询等
                                                                        水泥及水泥
                                                                        制品、矿渣
                                                                        超细粉、建冀东水泥黑
             有限责任公 哈尔滨市阿                  162,000,000         筑材料制造 162,000,000
    龙江有限公                             生产与销售                 CNY                            100%   100% 是
             司           城区                              .00         项目的筹           .00司
                                                                        建、余热发
                                                                        电项目的筹
                                                                        建
                                                                        水泥、熟料
    内蒙古伊东                乌兰察布市
             有限责任公                             24,000,000.         及相关建材 14,160,000.                          9,431,056.0
    冀东水泥有                卓资县旗下 生产与销售                   CNY                            59%    59% 是
             司                                             00          产品的制           00                                    3
    限公司                    营
                                                                        造、销售
                                                                        水泥、熟料山西双良鼎
             有限责任公 太原市杏花                  250,000,000         及相关建材 300,000,000                          197,473,208
    新水泥有限                             生产与销售                 CNY                            60%    60% 是
             司           岭区                              .00         产品的制           .00                                  .94公司
                                                                        造、销售
                                                                        销售水泥、山西冀东物
             有限责任公 大同市南郊                  2,000,000.0         熟料、水泥 2,000,000.0
    流贸易有限                             销售                       CNY                            100%   100% 是
             司           区                                 0          添加剂、水          0公司
                                                                        泥制品等;
                                                                                                                    唐山冀东水泥股份有限公司 2012 年半年度报告全文
                                                                 货物仓储;
                                                                 信息咨询等通过设立或投资等方式取得的子公司的其他说明:
    山西冀东物流贸易有限公司(以下简称山西物流)成立于2012年3月,注册资本200万元,为本公司全资子公司。经营范围主要为销售水泥、熟料、水泥添加剂、水泥制品等;货物仓储; 信息咨询等。
                                                                                  唐山冀东水泥股份有限公司 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
                                                                                                                                者权益
                                                                                                                                冲减子
                                                                                                                                公司少
                                                                                                                                数股东
                                                                           实质上                                      少数股
                                                                                                                                分担的
                                                                           构成对                                      东权益
                                                                                                                                本期亏
                                                                期末实 子公司                表决权                    中用于
    子公司 子公司              业务性 注册资              经营范                        持股比            是否合 少数股             损超过
                  注册地                       币种             际投资 净投资                比例                      冲减少
    全称     类型                  质    本                   围                       例(%)             并报表 东权益             少数股
                                                                  额       的其他             (%)                      数股东
                                                                                                                                东在该
                                                                           项目余                                      损益的
                                                                                                                                子公司
                                                                             额                                        金额
                                                                                                                                年初所
                                                                                                                                有者权
                                                                                                                                益中所
                                                                                                                                享有份
                                                                                                                                额后的
                                                                                                                                余额
    三河冀                                                水泥及
    东水泥 有限责 河北省 生产与 80,000,                   熟料的 81,223,
                                               CNY                                    100%    100% 是
    有限责 任公司 三河市 销售            000.00           生产与    647.30
    任公司                                                销售
                                                      水泥熟
                                                      料、水唐山冀
                  河北省             354,65           泥及水    328,97
    东水泥 有限责              生产与                                                                            74,233,
                  唐山市             0,000.0 CNY      泥制品 8,325.0                85.02% 85.02% 是
    三友有 任公司              销售                                                                              438.87
                  古冶区                   0          的生             0限公司
                                                      产、销
                                                      售
                                                      汽车修
                                                      理;汽
    唐山冀                                                车配件
    东水泥            河北省                              批发、
         有限责            货物运 80,000,                       94,149,
    汽车运            唐山市                       CNY    零售;                          100%    100% 是
         任公司            输        000.00                     838.78
    输有限            丰润区                              普通货
    公司                                                  运;水
                                                      泥、熟
                                                      料装卸
    唐山冀 有限责 河北省 生产与 17,430, CNY               塑料门 4,444,2                   75%     75% 是        3,095,6
                                                                                 唐山冀东水泥股份有限公司 2012 年半年度报告全文
    昌塑料 任公司 唐山市 销售           000.00           窗及其     67.72                                        45.81
    制品有            唐马路                             他塑料
    限公司                                               制品、
                                                     水泥编
                                                     织袋的
                                                     生产销
                                                     售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
                                                                                                                               者权益
                                                                                                                               冲减子
                                                                                                                               公司少
                                                                                                                               数股东
                                                                          实质上                                      少数股
                                                                                                                               分担的
                                                                          构成对                                      东权益
                                                                                                                               本期亏
                                                               期末实 子公司                表决权                    中用于
    子公司 子公司              业务性 注册资             经营范                        持股比            是否合 少数股             损超过
                  注册地                      币种             际投资 净投资                比例                      冲减少
    全称     类型               质      本                   围                       例(%)             并报表 东权益             少数股
                                                                 额       的其他             (%)                      数股东
                                                                                                                               东在该
                                                                          项目余                                      损益的
                                                                                                                               子公司
                                                                            额                                        金额
                                                                                                                               年初所
                                                                                                                               有者权
                                                                                                                               益中所
                                                                                                                               享有份
                                                                                                                               额后的
                                                                                                                               余额
                                                     水泥及承德冀
                                    350,00           水泥制    391,62东水泥 有限责 河北省 生产与
                                    0,000.0 CNY      品制      0,720.3               100%    100% 是有限责 任公司 承德县 销售
                                          0          造、销           9任公司
                                                     售
    陕西秦                                               水泥及
    岭水泥            陕西省            660,80           水泥制    319,97                                       230,69
         股份公            生产与
    (集团)            铜川市            0,000.0 CNY      品制      3,889.6                29%     29% 是        6,070.6
         司                销售
    股份有            耀州区                  0          造、销           6                                          4
    限公司                                               售
    唐山市                                               筹建矿
         有限责 唐山市 生产与 3,900,0                          17,220,                                      -1,258,
    鑫研建                                        CNY    渣粉磨                           85%     85% 是
         任公司 丰南区 销售          00.00                     360.34                                       098.84
    材有限                                               制项
                                                                  唐山冀东水泥股份有限公司 2012 年半年度报告全文
    公司                                         目;经
                                             销水
                                             泥、矿
                                             渣、石
                                             粉、石
                                             渣等通过非同一控制下企业合并取得的子公司的其他说明:
    唐山市鑫研建材有限公司(以下简称鑫研建材)成立于2010 年9月,注册资本390万元。2011年12 月,本公司与金子连签署《股权转让协议》,购买鑫研建材85%股权,自2012年1月起,鑫研建材纳入本公司合并范围。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:3、合并范围发生变更的说明合并报表范围发生变更说明:
    本期纳入本公司合并报表范围的子公司为 50 家,上年为 49 家。√ 适用 □ 不适用与上年相比本年(期)新增合并单位 2 家,原因为:
    本期将通过非同一控制下企业合并取得的唐山市鑫研建材有限公司和新投资设立的山西冀东物流贸易有限公司纳入合并范围。与上年相比本年(期)减少合并单位 1 家,原因为:
    本期将湘潭冀东水泥有限公司注销。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
    唐山市鑫研建材有限公司                                               -8,387,325.60                  -3,326,813.28
    山西冀东物流贸易有限公司                                                1,633,590.51                  -366,409.49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
    湘潭冀东水泥有限公司                                                    3,926,080.98                     -2,068.53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:
    根据本公司第六届董事会第四十五次会议决议,本公司将湘潭冀东水泥有限公司(以下简称湘潭公司)注销,湘潭公司于 2012 年 3 月 2 日完成工商营业执照注销,于 2012 年 3 月 5 日完成组织机构代码证注销,至此,湘潭公司注销完毕。
                                                                 唐山冀东水泥股份有限公司 2012 年半年度报告全文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
                                                                     鑫研建材在购买日的可辨认净资产公允价值按照
    唐山市鑫研建材有限公司                                 21,521,795.81 股权比例计算归属于本公司部分与合并成本之间
                                                                     的差额计入商誉。非同一控制下企业合并的其他说明:
    1)合并过程
    2011年12月7日,本公司与金子连签署《股权转让协议》,以总价款1,937万元购买金子连持有的鑫研建材85%股权;2012年1月12日,本公司与金子连签订补充协议,将2011年10月1日至12月31日期间鑫研建材的亏损215万元从股权转让价款中扣除,股权转让价款调整为1,722万元;本公司于2012年1月完成股权交割,持有鑫研建材85%股权,自2012年1月起,将鑫研建材纳入本公司合并范围。
    2)购买日为2012年1月4日,确定依据为:
    企业合并已获本公司内部权力机构批准:本公司第六届董事会第四十七次会议审议通过了本公司受让金子连持有的鑫研建材85%股权;
    参与合并双方已办理了财产权交接手续;本公司已支付股权转让价款1,722万元,占购买价款的100%;本公司实际上已经控制了鑫研建材的财务和经营政策,并享有相应的收益和承担相应的风险。
    3)被购买方可辨认资产负债情况
                                                                                                        单位:万元
                                                                     2012年1月4日(购买日)
                          项目
                                                          账面价值                           公允价值
        流动资产                                                           518                               519
        固定资产                                                          4,004                             3,790
        其他资产                                                          1,162                             1,138
        可辨认净资产                                                       -269                              -506
    4)合并成本、公允价值及公允价值的确定方法、商誉的金额及其确定方法
    本公司以支付的对价1,722万元做为合并成本;
                                                                   唐山冀东水泥股份有限公司 2012 年半年度报告全文
    公允价值参考北京囯友大正资产评估有限公司出具的以2011年9月30日为评估基准日的囯友大正评报字[2011]第369A号评估报告结果确定;
    鑫研建材在购买日的可辨认净资产公允价值-506万元,按照股权比例计算归属于本公司-430万元,与合并成本1,722万元之间的差额2,152万元计入商誉。
    5)被购买方购买日后的经营情况
                                                                                                         单位:万元
                        项目                                       2012年1月4日-2012年6月30日
      营业收入                                                                                                  840
      净利润                                                                                                    -333
      经营活动现金流量净额                                                                                      -317
      净现金流量                                                                                                 557、报告期内出售丧失控制权的股权而减少子公司
                   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:
                                                                       唐山冀东水泥股份有限公司 2012 年半年度报告全文10、境外经营实体主要报表项目的折算汇率(七)合并财务报表主要项目注释1、货币资金
                                                                                                                  单位: 元
                                               期末数                                        期初数
           项目
                            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:                          --                 --          704,366.63        --            --              597,137.31
    人民币                         --                 --          704,366.63        --            --              597,137.31
    银行存款:                     --                 --     3,592,803,823.93       --            --         3,134,786,534.50
    人民币                         --                 --     3,592,781,716.19       --            --         2,565,122,825.44
    USD                                 3,498.06      6.32         22,107.74    90,408,667.28      6.301      569,663,709.06
    其他货币资金:                 --                 --      243,488,996.86        --            --          129,515,000.08
    人民币                         --                 --      243,488,996.86        --            --          129,515,000.08
    合计                           --                 --     3,836,997,187.42       --            --         3,264,898,671.89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:期末其他货币资金为银行承兑汇票保证金、保函保证金、长期债券保证金等。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(2)变现有限制的交易性金融资产
                                                                                                                  单位: 元
                                                                    唐山冀东水泥股份有限公司 2012 年半年度报告全文
                    项目                       限售条件或变现方面的其他重大限制                       期末金额(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
    银行承兑汇票                                                       763,429,701.57                      1,470,160,793.60
    合计                                                               763,429,701.57                      1,470,160,793.60(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                         备注北京中建翔宇科贸发展
                       2012 年 05 月 02 日   2012 年 08 月 02 日                    5,000,000.00有限公司北京中建翔宇科贸发展
                       2012 年 05 月 02 日   2012 年 08 月 02 日                    5,000,000.00有限公司唐山曙光大生水泥有限
                       2012 年 05 月 07 日   2012 年 11 月 07 日                    5,000,000.00公司唐山曙光大生水泥有限
                       2012 年 05 月 07 日   2012 年 11 月 07 日                    5,000,000.00公司
    天津起帆钢铁有限公司 2012 年 05 月 03 日     2012 年 11 月 02 日                    5,000,000.00
    合计                             --                    --                      25,000,000.00                --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
                                                                       唐山冀东水泥股份有限公司 2012 年半年度报告全文
                                                                                                              单位: 元
            出票单位          出票日期                   到期日                  金额                  备注天津三建建筑工程有限
                       2012 年 01 月 19 日       2012 年 07 月 19 日              10,000,000.00公司天津三建建筑工程有限
                       2012 年 01 月 19 日       2012 年 07 月 19 日              10,000,000.00公司宣化县万丰矿业有限责
                       2012 年 01 月 09 日       2012 年 07 月 09 日               5,000,000.00任公司
    鄯善东鲲铸造有限公司 2012 年 01 月 29 日         2012 年 07 月 28 日               5,000,000.00天津市中凝佳业混凝土
                       2012 年 05 月 29 日       2012 年 11 月 29 日               5,000,000.00有限公司
    合计                              --                        --                    35,000,000.00         --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
              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账龄一年以上的应收股
                                223,533,693.00                                     35,676,684.65       187,857,008.35利
    其中:                            --                        --                     --                    --冀东海德堡(泾阳)水泥
                                140,500,000.00                                     35,676,684.65       104,823,315.35有限公司冀东海德堡(扶风)水泥
                                 83,033,693.00                                                          83,033,693.00有限公司
    合     计                       223,533,693.00                                     35,676,684.65       187,857,008.35说明:上述1年以上的应收股利为应收本公司之合营公司的分红款,合营公司分期进行款项支付,不存在减值风险。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
                                                                                   唐山冀东水泥股份有限公司 2012 年半年度报告全文
       合    计(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
                                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         328,613,80                44,319,566.                   64,051,57                44,319,566.7
                                              18.72%                       13.49%                    8.18%                      69.19%
    提坏账准备的应收账款               8.08                            72                     3.11                          2按组合计提坏账准备的应收账款
                             801,932,10                131,284,25                    406,859,4                111,774,534.
    账龄组合                                      45.69%                       16.37%                  51.98%                       27.47%
                                   7.14                        5.46                     58.76                           75
                             438,114,29                                              143,727,8
    关联方组合                                    24.96%                                               18.36%
                                   2.99                                                 04.47
                             93,293,624.                                             132,419,5
    正常银行未达账项组合                           5.32%                                               16.92%
                                       00                                               37.52
                             1,333,340,0               131,284,25                    683,006,8                111,774,534.
    组合小计                                      75.97%                        9.85%                  87.26%                       16.37%
                                  24.13                        5.46                     00.75                           75单项金额虽不重大但单
                             93,242,705.               11,026,852.                   35,674,24                10,925,013.9
    项计提坏账准备的应收                           5.31%                       11.83%                    4.56%                      30.62%
                                       33                          13                     0.26                          9账款
                             1,755,196,5               186,630,67                    782,732,6                167,019,115.
    合计                                          --                           --                      --                           --
                                  37.54                        4.31                     14.12                           46应收账款种类的说明:1)单项金额重大的应收账款:余额在200万元以上的应收账款;2)按组合计提坏账准备的应收账款:账龄组合、关联方组合、正常银行未达账项组合;3)其他不重大的应收账款:除已包含在上列1)、2)外的应收账款。
                                                                               唐山冀东水泥股份有限公司 2012 年半年度报告全文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
                                                                                                                      已经宣告破产,进入
    陕西延安秦岭水泥粉磨有限公司                         19,066,833.04         19,066,833.04                      100%
                                                                                                                      法定清算程序
                                                                                                                      存在异议,预计不能
    陕西西汉高速公路有限公司                             10,225,528.98         10,225,528.98                      100%
                                                                                                                      收回
    陕西秦岭水泥西安经销部                                4,358,196.92          4,358,196.92                      100% 实体已不存在
    陕西秦岭建材发展有限责任公司                          3,116,316.05          3,116,316.05                      100% 停业
    耀县水泥厂延安经销部                                  3,102,795.16          3,102,795.16                      100% 实体已不存在
    宝鸡市建材公司                                        3,089,532.49          3,089,532.49                      100% 账龄较长不能收回
    西安新业建筑材料有限公司                              3,382,069.11          1,014,620.73                      30% 预计 30%不能收回
                                                                                                                      预计 15%左右不能
    西安新意达制品有限公司                                2,256,742.90            345,743.35                    15.32%
                                                                                                                      收回
                                                                                                                      预计可全额收回,不
    其他客户                                         280,015,793.43                      0.00                      0%
                                                                                                                      存在坏账风险
                  合计                           328,613,808.08            44,319,566.72              --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
                                                                                                                                  单位: 元
                                               期末数                                                       期初数
       账龄                        账面余额                                                      账面余额
                                                               坏账准备                                                      坏账准备
                             金额             比例(%)                                   金额                比例(%)1 年以内
    其中:                        --                --                   --                     --                --                 --
    1 年以内                 666,253,990.71         83.08%           33,312,699.54       273,600,771.48           67.25%          13,680,038.57
    1 年以内小计             666,253,990.71         83.08%           33,312,699.54       273,600,771.48           67.25%          13,680,038.57
    1至2年                    29,793,400.38          3.72%               2,979,340.04     29,433,063.13            7.23%           2,943,306.31
    2至3年                    10,072,236.94          1.26%               3,021,671.08      6,638,555.09            1.63%           1,991,958.26
    3 年以上                  95,812,479.11         11.95%           91,970,544.80        97,187,069.06           23.89%          93,159,231.61
    3至4年                       4,224,734.50        0.53%               2,112,367.25      4,074,894.46                1%          2,037,447.24
    4至5年                       8,647,835.31        1.08%               6,918,268.25      9,951,951.12            2.45%           7,961,560.89
    5 年以上                  82,939,909.30         10.34%           82,939,909.30        83,160,223.48           20.44%          83,160,223.48
    合计                     801,932,107.14         --              131,284,255.46       406,859,458.76           --             111,774,534.75组合中,采用余额百分比法计提坏账准备的应收账款:
                                                                       唐山冀东水泥股份有限公司 2012 年半年度报告全文□ 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                  计提理由单项金额虽不重大但单
                                                                                                     预估未来的可收回金额
    项计提坏账准备的应收               93,242,705.33           11,026,852.13                    11.83%
                                                                                                     进行计提账款
           合计                    93,242,705.33           11,026,852.13                    11.83%               --(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
           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:
    对于单项金额非重大的应收款项,与经单独测试后未减值的应收款项一起按信用风险特征划分为若干组合,根据以前年度与之相同或相类似的、具有类似信用风险特征的应收款项组合的实际损失率为基础,结合现时情况确定本期各项组合计提坏账准备的比例,据此计算本期应计提的坏账准备。(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               --                     --                         0.00           --                       --应收账款核销说明:
                                                                  唐山冀东水泥股份有限公司 2012 年半年度报告全文(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
                                                                                                         (%)唐山冀东混凝土有限公
                       同一最终控制方                 423,142,032.37 一年以内                                   24.11%司及其子公司哈尔滨泉兴水泥有限责
                       非关联方                        57,671,838.64 一年以内                                    3.29%任公司北京城建九混凝土有限
                       非关联方                        42,306,497.88 一年以内                                    2.41%公司北京铁建永泰新型建材
                       非关联方                        35,810,613.60 一年以内                                    2.04%有限公司北京恒坤混凝土有限公
                       非关联方                        28,752,110.40 一年以内                                    1.64%司
           合计                   --                  587,683,092.89                --                          33.48%(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(%)
    鞍山冀东水泥有限责任公司 合营企业                                             2,135,068.00                       0.12%冀东海德堡(泾阳)水泥有
                           合营企业                                           1,591,730.63                       0.09%限公司冀东海德堡(扶风)水泥有
                           合营企业                                           1,041,524.39                       0.06%限公司唐山曹妃甸盾石新型建材有
                           合营企业                                             54,000.00                           0%限公司唐山冀东混凝土有限公司及
                           同一最终控制方                                423,142,032.37                         24.11%其子公司
    河北盾石商贸有限公司       同一最终控制方                                     9,933,937.60                       0.57%唐山冀东装备工程股份有限
                           同一最终控制方                                      150,000.00                        0.01%公司及其子公司冀东日彰节能风机制造有限
                           同一最终控制方                                       56,000.00                           0%公司
                                                                           唐山冀东水泥股份有限公司 2012 年半年度报告全文
    河北盾石工程技术有限公司 同一最终控制方                                               10,000.00                              0%
             合计                           --                                    438,114,292.99                         24.96%(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                                                     0.00                                             0.00(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                                                                                                                    0.00负债:
    负债小计                                                                                                                    0.007、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
                         521,391,422.             29,183,076.0              37,729,572.0
    提坏账准备的其他应收                     81.45%                     5.6%                        28.05% 30,516,452.07     80.88%
                                   20                       7                           7款按组合计提坏账准备的其他应收款
                         52,158,024.1             12,115,839.9              55,922,497.5
    账龄组合                                  8.15%                   23.23%                        41.57% 13,026,801.70     23.29%
                                   9                        2                           8
                         52,158,024.1             12,115,839.9              55,922,497.5
    组合小计                                  8.15%                   23.23%                        41.57% 13,026,801.70     23.29%
                                   9                        2                           8
    单项金额虽不重大但单 66,616,278.0        10.41% 5,737,357.16       8.61% 40,870,179.4           30.38%   3,585,196.55     8.77%
                                                                            唐山冀东水泥股份有限公司 2012 年半年度报告全文
    项计提坏账准备的其他               2                                                   2应收款
                         640,165,724.             47,036,273.1               134,522,249.
    合计                                      --                         --                          --           47,128,450.32      --
                                  41                        5                         07其他应收款种类的说明:1)单项金额重大的其他应收款:余额在200万元以上的其他应收款;2)按组合计提坏账准备的其他应收款:账龄组合;3)其他不重大的其他应收款:除已包含在上列1)、2)外的其他应收款。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
    陕西秦岭水泥集团特种                                                                                         已宣告破产,预计不能
                                  18,674,813.85             18,674,813.85                             100%
    水泥有限责任公司                                                                                             收回礼泉秦岭水泥有限责任
                                   7,990,582.58              7,990,582.58                             100% 预计不能收回公司
    秦岭水泥配售处                     2,517,679.64              2,517,679.64                             100% 实体已不存在陕西省吴堡县黄河水泥
                                 104,346,000.00                           0.00                         0% 股权预付款不计提有限公司
    收购股权 1                        80,000,000.00                           0.00                         0% 股权保证金不计提
    收购股权 2                        30,000,000.00                           0.00                         0% 股权保证金不计提
    收购股权 3                        12,000,000.00                           0.00                         0% 股权保证金不计提
                                                                                                             预计可全额收回,不存
    其他                             265,862,346.13                           0.00                         0%
                                                                                                             在坏账风险
           合计                  521,391,422.20             29,183,076.07                   --                          --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