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2019年11月13日 星期三

冀东水泥(000401)公告正文

冀东水泥:2014年半年度报告

公告日期:2014-08-26

                    唐山冀东水泥股份有限公司 2014 年半年度报告全文唐山冀东水泥股份有限公司
    2014 年半年度报告
         2014-046
      2014 年 08 月
                                       唐山冀东水泥股份有限公司 2014 年半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    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)王健声明:保证本半年度报告中财务报告的真实、准确、完整。
                                                                                     唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                                                    目录2014 半年度报告 ................................................................................................................................. 2第一节 重要提示、目录和释义 ........................................................................................................ 5第二节 公司简介 ................................................................................................................................ 7第三节 会计数据和财务指标摘要 .................................................................................................... 9第四节 董事会报告 .......................................................................................................................... 16第五节 重要事项 .............................................................................................................................. 26第六节 股份变动及股东情况 .......................................................................................................... 30第七节 优先股相关情况 .................................................................................................................. 30第八节 董事、监事、高级管理人员情况 ...................................................................................... 31第九节 财务报告 .............................................................................................................................. 32第十节 备查文件目录 .................................................................................................................... 165
                                                唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                  释义
                释义项   指                                 释义内容
    公司、本公司或冀东水泥   指   唐山冀东水泥股份有限公司
    冀东集团、控股股东       指   冀东发展集团有限责任公司
    董事会                   指   唐山冀东水泥股份有限公司董事会
    监事会                   指   唐山冀东水泥股份有限公司监事会
    报告期                   指   2014 年 1 月 1 日至 2014 年 6 月 30 日
    秦岭水泥                 指   陕西秦岭水泥(集团)股份有限公司
    公司法                   指   中华人民共和国公司法
    证券法                   指   中华人民共和国证券法
                                                                    唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 冀东水泥                                股票代码               000401
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           唐山冀东水泥股份有限公司
    公司的中文简称(如有)   冀东水泥
    公司的外文名称(如有)   TANGSHAN JIDONG CEMENT CO.,LTD.公司的外文名称缩写(如有)JIDONG CEMENT
    公司的法定代表人         张增光二、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
    电子信箱                             zqb@jdsn.com.cn                         zqb@jdsn.com.cn三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2013 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2013 年年报。
                                                                    唐山冀东水泥股份有限公司 2014 年半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2013 年年报。4、其他有关资料其他有关资料在报告期是否变更情况√ 适用 □ 不适用公司聘请的履行持续督导职责的保荐机构华泰联合证券有限责任公司已于 2013 年 12 月 31 日履行完毕督导职责,本公司于2014 年 4 月 24 日披露了华泰联合证券有限责任公司关于唐山冀东水泥股份有限公司 2012 年度非公开发行之保荐总结报告书(具体内容详见巨潮资讯网 http://www.cninfo.com.cn/information/companyinfo.html)
                                                                  唐山冀东水泥股份有限公司 2014 年半年度报告全文
                              第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                           本报告期                   上年同期                本报告期比上年同期增减
    营业收入(元)                               7,070,767,805.97              6,551,010,628.52                      7.93%
    归属于上市公司股东的净利润(元)              -175,149,841.92              -166,443,142.28                       -5.23%归属于上市公司股东的扣除非经常性损
                                              -199,497,501.76              -177,465,535.38                      -12.41%益的净利润(元)
    经营活动产生的现金流量净额(元)              945,383,363.13                576,115,538.56                      64.10%
    基本每股收益(元/股)                                    -0.130                      -0.124                      -4.84%
    稀释每股收益(元/股)                                    -0.130                      -0.124                      -4.84%
    加权平均净资产收益率                                   -1.49%                       -1.44%         降低 0.05 个百分点
                                                                                              本报告期末比上年度末增
                                          本报告期末                  上年度末
                                                                                                           减
    总资产(元)                                43,805,975,373.61          43,094,221,420.67                         1.65%
    归属于上市公司股东的净资产(元)            11,590,528,424.96          11,900,430,558.28                         -2.60%二、非经常性损益项目及金额√ 适用 □ 不适用
                                                                                                                单位:元
                           项目                                     金额                            说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                     819,176.59计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                      13,724,949.89一标准定额或定量享受的政府补助除外)除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及
                                                                       -5,038,783.20处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    除上述各项之外的其他营业外收入和支出                                  15,510,663.58
    减:所得税影响额                                                       6,161,027.31
       少数股东权益影响额(税后)                                      -5,492,680.29
    合计                                                                  24,347,659.84                   --
                                                                唐山冀东水泥股份有限公司 2014 年半年度报告全文对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用公司报告期不存在将根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义、列举的非经常性损益项目界定为经常性损益的项目的情形。
                                                                唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                          第四节 董事会报告一、概述
    报告期,宏观经济运行总体呈现平稳态势,但仍然存在下行压力,政府“稳增长,微刺激”的经济托底意图明显。在固定资产投资和房地产投资双双下滑的情况下,水泥市场需求整体偏弱。上半年,全国累计完成水泥产量11.44亿吨,同比增长3.60%,增速同比下降6个百分点。(数据来源:数字水泥网)
    报告期,受固定资产投资增速放缓和水泥产能过剩、竞争加剧等影响,公司产销布局的东北、华北、西北、西南等区域市场供需矛盾仍比较突出,使公司水泥销售价格较同期下降8.90%。
    报告期,公司对各大区水泥企业市场竞争力进行综合分析,根据各大区细分市场情况制定区域市场竞争策略,并严格监督各大区销售战略落实,实现核心市场全覆盖,市场占有率得到提高,实现水泥销量较同期增加17.41%;公司通过建立煤炭和备品备件统采业务新模式,降低采购成本;通过技术改造、现场指导及技术支持等一系列措施,设备可靠性、台时有所提升,主要能耗指标有所优化,水泥单位生产成本较同期降低10.10%。二、主营业务分析
    报告期,公司生产水泥3,268万吨,同比增加18.02%;生产熟料2,872万吨,同比增加24.33%;销售水泥3,223万吨,同比增加17.41%;销售熟料630万吨,同比增加34.90%;实现营业收入707,077万元,同比增加7.93%;实现归属于母公司的净利润-17,515万元,同比降低5.23%。主要财务数据同比变动情况
                                                                                                            单位:元
                            本报告期              上年同期              同比增减                     变动原因
    营业收入                    7,070,767,805.97      6,551,010,628.52                 7.93%
    营业成本                    5,758,644,968.71      5,283,478,984.21                 8.99%
    销售费用                         162,704,385.65    153,823,798.89                  5.77%
    管理费用                         887,639,404.65    800,078,764.13                  10.94%
    财务费用                         704,713,799.43    671,031,905.66                  5.02%
    所得税费用                       -20,150,646.57     -24,927,336.08                 19.16%
    研发投入                           3,102,171.02       2,697,495.26                 15.00%
                                                                                            主要是采购环节票据结经营活动产生的现金流
                                 945,383,363.13    576,115,538.56                  64.10% 算金额增加,现金支出量净额
                                                                                            减少。
    投资活动产生的现金流                                                                        项目建设及并购投资支
                             -309,732,314.68       -718,410,363.21                 56.89%
    量净额                                                                                      出减少。筹资活动产生的现金流
                             -254,614,616.22       167,802,410.30              -251.73% 本期融资额减少。量净额
    现金及现金等价物净增             381,036,432.23     25,507,585.65             1,393.82% 经营活动产生的现金流
                                                                      唐山冀东水泥股份有限公司 2014 年半年度报告全文
    加额                                                                                                量净额同比增加。
                                                                                                    交易性金融资产价格波
    公允价值变动收益                      -5,038,783.20       -23,245,744.30                  78.32%
                                                                                                    动。
                                                                                                    合营联营公司效益下
    投资收益                             -10,763,515.28       66,025,075.94                  -116.30%
                                                                                                    降。
                                                                                                    主要是政府补助同比增
    营业外收入                       174,294,552.08           97,819,878.22                   78.18%
                                                                                                    加。
                                                                                                    主要是秦岭水泥营业外
    营业外支出                           22,248,542.04          2,957,789.92                 652.20%
                                                                                                    支出。
                                                                                                    本期售价较同期降低,
    利润总额                        -349,522,483.07          -266,650,223.38                 -31.08% 且投资收益较同期减
                                                                                                    少。
    净利润                          -329,371,836.50          -241,722,887.30                 -36.26% 利润总额同比降低。公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况
    报告期,公司对各大区水泥企业市场竞争力进行综合分析,根据各大区各细分市场情况制定了区域市场竞争策略,并督促各大区销售战略的落实,实现了核心市场全覆盖,市场占有率得到提高,基本上完成了经营计划的目标。三、主营业务构成情况
                                                                                                                 单位:元
                                                                      营业收入比上年 营业成本比上年 毛利率比上年同
                     营业收入            营业成本        毛利率
                                                                           同期增减        同期增减           期增减分行业
    建材行业         7,033,711,082.89 5,739,941,637.42           18.39%              7.92%              8.93%         -0.76%分产品
    水泥             6,119,094,360.66 4,924,761,009.81           19.52%              8.76%              9.25%         -0.36%
    熟料                652,901,634.93      609,955,303.55        6.58%             12.28%          14.19%            -1.56%
    其他                261,715,087.30      205,225,324.06       21.58%            -15.51%              -9.66%        -5.08%分地区华北(北京、天
    津、河北、山西、 4,455,956,232.31 3,591,251,459.67           19.41%              5.80%              5.08%          0.55%内蒙)
                                                                          唐山冀东水泥股份有限公司 2014 年半年度报告全文东北(辽宁、吉
                     769,892,946.84   607,025,973.31             21.15%           -9.40%          8.42%        -12.96%林、黑龙江)
    西北(陕西)         577,940,983.95   514,159,709.24             11.04%           0.13%           1.59%         -1.28%其他(湖南、山
                    1,229,920,919.79 1,027,504,495.20            16.46%          39.97%          30.80%          5.86%东、重庆)四、核心竞争力分析
    1、产能和区位优势
    公司目前是北方最大的水泥生产企业,水泥产能12,352万吨,水泥生产线布局和销售网络覆盖12个省、自治区、直辖市,熟料生产线全部采用新型干法技术。
      2、资源优势
    公司所属水泥企业均靠近公司自备的石灰石矿山,资源储量大、品质好,能够确保企业长期稳定发展的需要。
      3、品牌优势
    公司产品质量、品牌知名度较高,在区域内水泥市场上具有较高的品牌影响力,公司拥有的"盾石"牌商标连续被评为河北省著名商标,“盾石”牌商标被国家工商管理总局商标局认定为"中国驰名商标",助力公司未来销售市场的开拓。
    公司与区域内其他水泥企业相比在产能布局、资源、质量和品牌等方面具有明显优势。
    报告期内,公司核心竞争力未发生变化。五、投资状况分析1、对外股权投资情况(1)对外投资情况√ 适用 □ 不适用
                                                         对外投资情况
         报告期投资额(元)                        上年同期投资额(元)                          变动幅度
                            61,650,000.00                            615,027,000.00                            -89.98%
                                                        被投资公司情况
               公司名称                                   主要业务                    上市公司占被投资公司权益比例
                                            石灰岩开采;石子加工、白灰加工;石
    易县鑫海矿业有限公司                                                                                           100.00%
                                            料、白灰、石渣销售
                                            货物专用运输;销售水泥、水泥熟料、
    阳泉冀东物流贸易有限公司                    水泥添加剂、水泥制品、铝矾土、石灰                                 100.00%
                                            石等
                                            道路普通货物运输;各种大宗原材料、
                                            大型设备装卸、搬运;机械设备租赁;
    吉林冀东物流有限公司                                                                                           100.00%
                                            汽车配件、钢材、五金、机械等仓储、
                                            销售
    唐县冀东物流服务有限公司                    货物运输;货物配载;物流仓储;矿渣、                               100.00%
                                                                               唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                           水泥 熟料、建材销售;三类机动车维修(2)证券投资情况√ 适用 □ 不适用
                               最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    证券品种 证券代码 证券简称                                                                                                  股份来源
                               成本(元)数量(股) 比例           数量(股) 比例           值(元) 益(元)       科目
                               97,073,27 20,994,93                 20,994,93                 77,261,34 -5,038,78 交易性金
    股票      600881    亚泰集团                               1.11%                  1.11%                                     购入
                                    6.91          0                       0                       2.40        3.20 融资产
                               97,073,27 20,994,93                 20,994,93                 77,261,34 -5,038,78
    合计                                                       --                      --                                 --           --
                                    6.91          0                       0                       2.40        3.20证券投资审批董事会公告披露日期证券投资审批股东会公告披露日期(如有)持有其他上市公司股权情况的说明√ 适用 □ 不适用本公司报告期末持有秦岭水泥185,380,000股,持股比例28.05%,在长期股权投资中核算。2、委托理财、衍生品投资和委托贷款情况(1)委托贷款情况√ 适用 □ 不适用
                                                                                                                            单位:万元
                                                      是否关联                                                       贷款对象资金用
                    贷款对象                                         贷款金额 贷款利率 担保人或抵押物
                                                           方                                                               途
    陕西秦岭水泥(集团)股份有限公司                      否                26,000          5.54% 无                     流动资金周转
    陕西秦岭水泥(集团)股份有限公司                      否                97,000          5.54% 无                     清偿债务
    陕西秦岭水泥(集团)股份有限公司                      否                50,000          5.54% 无                     生产线建设
    合计                                                        --         173,000          --               --                 --
                                                      2009 年 11 月 28 日委托贷款审批董事会公告披露日期(如有)
                                                      2013 年 04 月 16 日
    委托贷款审批股东会公告披露日期(如有)                 2013 年 05 月 24 日3、主要子公司、参股公司分析√ 适用 □ 不适用主要子公司、参股公司情况
                                                                                                                                 单位:元
                                                                     唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                     主要产品
    公司名称      公司类型   所处行业                 注册资本     总资产      净资产       营业收入 营业利润     净利润
                                      或服务冀东海德
                                    水泥及水
    堡(泾阳)水                                       458,960,00 1,411,331,4 746,162,47 412,765,19 67,242,68 66,862,806.0
             参股公司    建材行业   泥制品制
    泥有限公                                         0.00              79.70        5.47         8.52     2.11             9
                                    造、销售司
                                    水泥、熟冀东水泥
                                    料、水泥制 356,400,00 1,150,127,8 492,457,81 258,087,12 51,006,11 40,015,902.3
    磐石有限     子公司      建材行业
                                    品的生产     0.00              10.47        2.23         8.11     6.43             3责任公司
                                    销售
                                    水泥、水泥
    冀东水泥                            制品生产
                                                 421,495,47 1,322,772,3 520,864,69 348,187,78 18,542,81 37,264,984.9
    滦县有限     子公司      建材行业   和销售,汽
                                                 2.00              96.40        7.15         3.22     8.76             1
    责任公司                            车运输服
                                    务
                                    水泥、熟料冀东水泥
                                    及相关建     340,000,00 1,247,768,8 414,854,21 249,725,09 46,613,52 35,265,869.9
    永吉有限     子公司      建材行业
                                    材产品的     0.00              21.76        1.59         1.36     0.75             2责任公司
                                    制造、销售
    大同冀东                            水泥及水
                                                 534,000,00 1,394,100,5 560,326,22 215,814,21 -45,958,4 -34,555,048.7
    水泥有限     子公司      建材行业   泥制品制
                                                 0.00              63.36        0.10         2.70    81.97             3
    责任公司                            造、销售内蒙古冀
                                    水泥、水泥
    东水泥有                                         428,504,40 1,503,736,5 506,866,77 216,032,57 -59,293,7 -42,844,943.8
             子公司      建材行业   熟料的生
    限责任公                                         0.00              23.52        7.59         1.34    29.30             1
                                    产和销售司
    冀东水泥                            水泥、熟料
    重庆江津                            及相关建     366,000,00 1,203,559,3 4,720,200.9 168,289,55 -67,285,5 -58,435,524.8
             子公司      建材行业
    有限责任                            材产品的     0.00              26.54            7        4.80    99.65             0
    公司                                制造、销售
                                    经营水泥、
    包头冀东                            熟料及石
                                                 302,000,00 1,023,529,0 140,074,58 21,178,986. -60,718,9 -60,619,892.4
    水泥有限     子公司      建材行业   灰石的生
                                                 0.00              22.01        7.54          51     25.29             5
    公司                                产制造、销
                                    售陕西秦岭
                                    水泥及水
    水泥(集团)                                       660,800,00 2,471,640,6 136,870,07 350,857,34 -122,902, -132,671,356.
             子公司      建材行业   泥制品制
    股份有限                                         0.00              76.38        4.72         8.92   601.94             53
                                    造、销售公司
    唐山冀东                            预拌商品     1,990,000,0 7,998,715,8 2,336,244,0 1,631,037,8 -225,298, -178,844,657.
             参股公司    建材行业
    混凝土有                            混凝土、砂 00.00               71.15      66.85         68.34   716.35             46
                                                                唐山冀东水泥股份有限公司 2014 年半年度报告全文
    限公司                            浆生产销
                                  售运输六、对 2014 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 √ 不适用七、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用本公司2013年年度权益分派方案为:以公司2013年年末总股本1,347,522,914股为基数,向全体股东每10股派现金股利1.00元人民币,不送红股,不进行公积金转增股本。公司于2014年8月13日实施。
                                             现金分红政策的专项说明
    是否符合公司章程的规定或股东大会决议的要求:            符合
    分红标准和比例是否明确和清晰:                          明确、清晰
    相关的决策程序和机制是否完备:                          完备
    独立董事是否履职尽责并发挥了应有的作用:                是中小股东是否有充分表达意见和诉求的机会,其合法权益是 中小股东对利润分配方案可采取多种途径表达意见和诉求,
    否得到了充分保护:                                      充分维护了中小股东的合法权益。现金分红政策进行调整或变更的,条件及程序是否合规、透
                                                        报告期本公司未进行现金分红政策的调整和变更。明:八、报告期内接待调研、沟通、采访等活动登记表√ 适用 □ 不适用
                                                                                         谈论的主要内容及提供的
    接待时间           接待地点       接待方式         接待对象类型       接待对象
                                                                                                  资料
                                                                                         海螺水泥持有公司股份情
                                                                      重阳投资、新华基
                                                                                         况及京津冀地区水泥产能
    2014 年 03 月 05 日 公司所在地    实地调研           机构             金、中信建投、摩
                                                                                         过剩化解情况,未提供资
                                                                      根士丹利
                                                                                         料。
                                                                                         陕西省 2014 年新增产能情
                                                                      中国国际金融有限 况及京津冀地区水泥产能
    2014 年 03 月 12 日 公司所在地    实地调研           机构
                                                                      公司               过剩化解情况,未提供资
                                                                                         料。
                                                                      申银万国、中天证 2013 年度公司的经营业绩
    2014 年 04 月 18 日 公司所在地    实地调研           机构             券、兴业证券、中 及 2014 年一季度公司业绩
                                                                      荷人寿             亏损的原因,未提供资料。
                                                   唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                                                        了解公司发展历程、陕西
                                                                        省 2014 年新增产能情况及
    2014 年 06 月 30 日 公司所在地   实地调研   机构       富达国际投资     2014 年第一季度亏损的原
                                                                        因,并参观生产线,未提
                                                                        供资料。
                                                                             唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                              第五节 重要事项一、公司治理情况公司治理与《公司法》和中国证监会相关规定的要求不存在差异。二、重大关联交易1、与日常经营相关的关联交易√ 适用 □ 不适用
                                                                 关联交易 占同类交                 可获得的
    关联交易              关联交易 关联交易 关联交易 关联交易                               关联交易
           关联关系                                              金额(万 易金额的                 同类交易 披露日期 披露索引
    方                 类型     内容     定价原则     价格                             结算方式
                                                                   元)        比例                  市价
                                                                                                                        《中国证
                                                                                                                        券报》、
    唐山冀东                                                                                                                《证券时
           受同一控
    混凝土有              出售商                                                                                  2014 年   报》和巨
           股股东及                                  32,584.74                          现金、承 32,584.74
    限公司及              品、提供 销售产品 市场价                   32,584.74      4.61%                         04 月 15 潮资讯网
           最终控制                                  万元                               兑汇票     万元
    其附属企              劳务                                                                                    日        (http://w
           方控制
    业                                                                                                                      ww.cninf
                                                                                                                        o.com.cn/
                                                                                                                        )
                                                                                                                        《中国证
                                                                                                                        券报》、
                                                                                                                        《证券时
    冀东发展 控股股东 采购商                                                                                      2014 年   报》和巨
                                                     30,449.31                          现金、承 30,449.31
    集团有限 及最终控 品、接受 采购材料 市场价                       30,449.31      5.32%                         04 月 15 潮资讯网
                                                     万元                               兑汇票     万元
    责任公司 制方         劳务                                                                                    日        (http://w
                                                                                                                        ww.cninf
                                                                                                                        o.com.cn/
                                                                                                                        )
                                                                                                                        《中国证
                                                                                                                        券报》、
    唐山冀东                                                                                                                《证券时
    装备工程 控股股东 采购商                                                                                      2014 年   报》和巨
                               采购设备              17,253.90                          现金、承 17,253.90
    股份有限 及最终控 品、接受                市场价                  17,253.9     60.25%                         04 月 15 潮资讯网
                               及备件                万元                               兑汇票     万元
    公司及其 制方         劳务                                                                                    日        (http://w
    附属企业                                                                                                                ww.cninf
                                                                                                                        o.com.cn/
                                                                                                                        )
                                                                             唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                                                                                                              《中国证
                                                                                                                              券报》、
    唐山冀东                                                                                                                      《证券时
    装备工程 控股股东 采购商                                                                                          2014 年     报》和巨
                                                    11,335.96                              现金、承 11,335.96
    股份有限 及最终控 品、接受 接受劳务 市场价                       11,335.96         8.05%                          04 月 15 潮资讯网
                                                    万元                                   兑汇票     万元
    公司及其 制方       劳务                                                                                          日          (http://w
    附属企业                                                                                                                      ww.cninf
                                                                                                                              o.com.cn/
                                                                                                                              )
    合计                                        --           --      91,623.91         --          --         --            --         --
                                      经公司第六届董事会第六十九次会议审议,并经公司 2013 年度股东大会批准,本按类别对本期将发生的日常关联交易进 公司 2014 年日常经营性关联交易预计金额为 555,333.49 万元。(具体内容详见本行总金额预计的,在报告期内的实际履 公司于 2014 年 4 月 15 日发布在《中国证券报》、《证券时报》和巨潮资讯网
    行情况(如有)                        (http://www.cninfo.com.cn/)的关联交易公告)。 本公司 2014 年上半年实际发生
                                      日常经营性关联交易 121,806.48 万元,在公司股东大会批准的额度内。2、关联债权债务往来√ 适用 □ 不适用是否存在非经营性关联债权债务往来□ 是 √ 否公司报告期不存在非经营性关联债权债务往来。三、重大合同及其履行情况1、担保情况√ 适用 □ 不适用
                                                                                                                              单位:万元
                                                 公司对子公司的担保情况
                    担保额度                实际发生日期
                                                                                                                  是否履行 是否为关
    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   联方担保
                    披露日期                      日)
    冀东水泥滦县有限 2009 年 05                 2009 年 10 月                          连带责任保       2009.10.10-
                                     900                                     900                                  是          否
    责任公司            月 09 日                10 日                                  证               2014.04.20
    冀东水泥滦县有限 2009 年 05                 2009 年 10 月                          连带责任保       2009.10.10-
                                   11,850                              11,850                                     否          否
    责任公司            月 09 日                10 日                                  证               2016.10.20
    唐山冀东水泥三友 2009 年 05                 2009 年 12 月                          连带责任保       2009.12.25-
                                   13,500                              13,500                                     否          否
    有限公司            月 09 日                25 日                                  证               2015.12.25
    唐山冀东启新水泥 2009 年 05                 2010 年 03 月                          连带责任保       2010.03.05-
                                    2,054                               2,054                                     是          否
    有限责任公司        月 09 日                05 日                                  证               2014.03.05
                                                               唐山冀东水泥股份有限公司 2014 年半年度报告全文
    唐山冀东启新水泥 2009 年 05               2010 年 03 月               连带责任保   2010.03.05-
                                 5,651                       5,651                               否   否
    有限责任公司     月 09 日                 05 日                       证           2017.03.05
    唐山冀东启新水泥 2010 年 04               2010 年 05 月               连带责任保   2010.05.11-
                                 5,946                       5,946                               是   否
    有限责任公司     月 23 日                 11 日                       证           2014.03.05
    唐山冀东启新水泥 2010 年 04               2010 年 05 月               连带责任保   2010.05.11-
                                16,349                      16,349                               否   否
    有限责任公司     月 23 日                 11 日                       证           2017.03.05
    冀东水泥永吉有限 2011 年 05               2011 年 10 月               连带责任保   2011.10.31-
                                 5,010                       5,010                               是   否
    责任公司         月 07 日                 31 日                       证           2014.06.28
    冀东水泥永吉有限 2011 年 05               2011 年 11 月               连带责任保   2011.11.17-
                                33,090                      33,090                               否   否
    责任公司         月 07 日                 17 日                       证           2017.06.20
    冀东水泥永吉有限 2012 年 04               2012 年 06 月               连带责任保   2012.06.30-
                                    10                          10                               是   否
    责任公司         月 24 日                 30 日                       证           2014.06.28
    冀东水泥永吉有限 2012 年 04               2012 年 06 月               连带责任保   2012.06.30-
                                 2,550                       2,550                               否   否
    责任公司         月 24 日                 30 日                       证           2016.12.31冀东水泥永吉有限 2014 年 06
                                10,000                                                                否
    责任公司         月 19 日
    鞍山冀东水泥有限 2012 年 04               2012 年 07 月               连带责任保   2012.07.18-
                                305.23                      305.23                               否   否
    责任公司         月 24 日                 18 日                       证           2014.12.31
    鞍山冀东水泥有限 2012 年 04               2013 年 03 月               连带责任保   2013.03.19-
                                 1,800                       1,800                               是   否
    责任公司         月 24 日                 19 日                       证           2014.03.19
    鞍山冀东水泥有限 2013 年 05               2013 年 08 月               连带责任保   2013.08.30-
                                 3,000                       3,000                               是   否
    责任公司         月 24 日                 30 日                       证           2014.06.30
    鞍山冀东水泥有限 2013 年 05               2013 年 08 月               连带责任保   2013.08.30-
                                 6,805                       6,805                               否   否
    责任公司         月 24 日                 30 日                       证           2015.12.31
    鞍山冀东水泥有限 2014 年 06               2014 年 06 月               连带责任保   2014.06.30-
                                11,700                       2,000                               否   否
    责任公司         月 19 日                 30 日                       证           2015.06.30
    内蒙古冀东水泥有 2013 年 05               2013 年 06 月               连带责任保   2013.06.28-
                               2,668.72                    2,668.72                              是   否
    限责任公司       月 24 日                 28 日                       证           2014.06.21
    内蒙古冀东水泥有 2013 年 05               2013 年 06 月               连带责任保   2013.06.28-
                              24,715.67                   24,715.67                              否   否
    限责任公司       月 24 日                 28 日                       证           2018.06.27内蒙古冀东水泥有 2014 年 06
                                15,000                                                                否
    限责任公司       月 19 日
    内蒙古伊东冀东水 2012 年 04               2013 年 04 月               连带责任保   2013.04.09-
                                 1,180                       1,180                               是   否
    泥有限公司       月 24 日                 09 日                       证           2014.05.21
    内蒙古伊东冀东水 2012 年 04               2013 年 04 月               连带责任保   2013.04.09-
                                11,800                      11,800                               否   否
    泥有限公司       月 24 日                 09 日                       证           2017.12.17内蒙古伊东冀东水 2014 年 06
                                 1,800                                                                否
    泥有限公司       月 19 日
                                                         唐山冀东水泥股份有限公司 2014 年半年度报告全文
    冀东水泥阿巴嘎旗 2009 年 05            2009 年 07 月            连带责任保   2009.07.09-
                              15,000                   15,000                              否   否
    有限责任公司     月 09 日              09 日                    证           2014.08.05
    包头冀东水泥有限 2010 年 04            2010 年 07 月            连带责任保   2010.07.16-
                              18,530                   18,530                              否   否
    公司             月 23 日              16 日                    证           2015.07.15
    包头冀东水泥有限 2011 年 05            2012 年 02 月            连带责任保   2012.02.20-
                               1,000                    1,000                              是   否
    公司             月 07 日              20 日                    证           2014.06.30
    包头冀东水泥有限 2011 年 05            2012 年 02 月            连带责任保   2012.02.20-
                               9,300                    9,300                              否   否
    公司             月 07 日              20 日                    证           2015.07.13包头冀东水泥有限 2014 年 06
                               6,000                                                            否
    公司             月 19 日
    大同冀东水泥有限 2009 年 05            2009 年 05 月            连带责任保   2009.05.14-
                              16,000                   16,000                              是   否
    责任公司         月 09 日              14 日                    证           2014.06.22
    大同冀东水泥有限 2009 年 05            2009 年 09 月            连带责任保   2009.09.23-
                               3,800                    3,800                              否   否
    责任公司         月 09 日              23 日                    证           2014.09.22
    大同冀东水泥有限 2010 年 04            2010 年 08 月            连带责任保   2010.08.12-
                               3,250                    3,250                              否   否
    责任公司         月 23 日              12 日                    证           2014.08.11
    大同冀东水泥有限 2013 年 05            2013 年 10 月            连带责任保   2013.10.28-
                               3,000                    3,000                              是   否
    责任公司         月 24 日              28 日                    证           2014.04.29
    大同冀东水泥有限 2013 年 05            2013 年 10 月            连带责任保   2013.10.17-
                               4,000                    4,000                              否   否
    责任公司         月 24 日              17 日                    证           2014.10.16大同冀东水泥有限 2014 年 06
                              15,000                                                            否
    责任公司         月 19 日
    临澧冀东水泥有限 2008 年 04            2009 年 04 月            连带责任保   2009.04.16-
                              10,000                   10,000                              是   否
    公司             月 03 日              16 日                    证           2014.04.15
    临澧冀东水泥有限 2013 年 05            2013 年 10 月            连带责任保   2013.10.25-
                                868                      868                               是   否
    公司             月 24 日              25 日                    证           2014.04.25
    临澧冀东水泥有限 2013 年 05            2013 年 10 月            连带责任保   2013.10.23-
                               2,000                    2,000                              否   否
    公司             月 24 日              23 日                    证           2014.10.22临澧冀东水泥有限 2014 年 06
                              10,000                                                            否
    公司             月 19 日
    冀东水泥凤翔有限 2009 年 05            2009 年 09 月            连带责任保   2009.09.24-
                               7,166                    7,166                              否   否
    责任公司         月 09 日              24 日                    证           2014.12.31
    冀东水泥凤翔有限 2009 年 05            2010 年 03 月            连带责任保   2010.03.22-
                               6,000                    6,000                              否   否
    责任公司         月 09 日              22 日                    证           2015.04.12
    冀东水泥凤翔有限 2010 年 04            2010 年 05 月            连带责任保   2010.05.11-
                               5,000                    5,000                              是   否
    责任公司         月 23 日              11 日                    证           2014.04.01
    冀东水泥凤翔有限 2010 年 04            2010 年 05 月            连带责任保   2010.05.10-
                               4,809                    4,809                              否   否
    责任公司         月 23 日              10 日                    证           2015.11.15
                                                         唐山冀东水泥股份有限公司 2014 年半年度报告全文
    冀东水泥凤翔有限 2012 年 04            2013 年 04 月            连带责任保   2013.04.28-
                               1,400                    1,400                              否   否
    责任公司         月 24 日              28 日                    证           2016.04.27
    冀东水泥凤翔有限 2013 年 05            2013 年 06 月            连带责任保   2013.06.19-
                               1,100                    1,100                              是   否
    责任公司         月 24 日              19 日                    证           2014.06.18
    冀东水泥凤翔有限 2013 年 05            2013 年 06 月            连带责任保   2013.06.19-
                               6,400                    6,400                              否   否
    责任公司         月 24 日              19 日                    证           2016.06.18
    冀东水泥凤翔有限 2013 年 05            2014 年 03 月            连带责任保   2014.03.12-
                               2,300                    2,300                              否   否
    责任公司         月 24 日              12 日                    证           2015.04.29
    冀东水泥凤翔有限 2014 年 06            2014 年 06 月            连带责任保   2014.06.27-
                              15,000                     400                               否   否
    责任公司         月 19 日              27 日                    证           2015.06.27
    陕西秦岭水泥(集 2013 年 05            2013 年 11 月            连带责任保   2013.11.08-
                                392                      392                               是   否
    团)股份有限公司 月 24 日              08 日                    证           2014.05.07
    陕西秦岭水泥(集 2013 年 05            2013 年 09 月            连带责任保   2013.09.30-
                               5,000                    5,000                              否   否
    团)股份有限公司 月 24 日              30 日                    证           2014.09.30
    陕西秦岭水泥(集 2013 年 05            2014 年 02 月            连带责任保   2014.02.28-
                               3,541                    3,541                              否   否
    团)股份有限公司 月 24 日              28 日                    证           2014.11.28陕西秦岭水泥(集 2014 年 06
                              10,000                                                            否团)股份有限公司 月 19 日
    阳泉冀东水泥有限 2010 年 04            2011 年 04 月            连带责任保   2011.04.26-
                               1,000                    1,000                              否   否
    责任公司         月 23 日              26 日                    证           2014.12.25
    阳泉冀东水泥有限 2010 年 04            2011 年 04 月            连带责任保   2011.04.26-
                               2,000                    2,000                              是   否
    责任公司         月 23 日              26 日                    证           2014.06.25
    阳泉冀东水泥有限 2011 年 05            2011 年 05 月            连带责任保   2011.05.16-
                              26,921                   26,921                              否   否
    责任公司         月 07 日              16 日                    证           2017.04.20阳泉冀东水泥有限 2014 年 06
                               6,000                                                            否
    责任公司         月 19 日
    唐县冀东水泥有限 2009 年 05            2009 年 08 月            连带责任保   2009.08.18-
                              20,500                   20,500                              否   否
    责任公司         月 09 日              18 日                    证           2015.08.07
    唐县冀东水泥有限 2010 年 04            2010 年 07 月            连带责任保   2010.07.28-
                               4,000                    4,000                              否   否
    责任公司         月 23 日              28 日                    证           2015.09.26
    唐县冀东水泥有限 2014 年 06            2014 年 06 月            连带责任保   2014.06.30-
                              20,000                     300                               否   否
    责任公司         月 19 日              30 日                    证           2014.12.30
    涞水冀东水泥有限 2010 年 04            2010 年 12 月            连带责任保   2010.12.13-
                                550                      550                               是   否
    责任公司         月 23 日              13 日                    证           2014.06.30
    涞水冀东水泥有限 2010 年 04            2010 年 05 月            连带责任保   2010.05.10-
                              25,600                   25,600                              否   否
    责任公司         月 23 日              10 日                    证           2017.12.25
    涞水冀东水泥有限 2011 年 05            2011 年 05 月            连带责任保   2011.05.31-
                                580                      580                               是   否
    责任公司         月 07 日              31 日                    证           2014.06.30
                                                                 唐山冀东水泥股份有限公司 2014 年半年度报告全文
    涞水冀东水泥有限 2011 年 05                 2011 年 05 月               连带责任保   2011.05.10-
                                  25,820                      25,820                               否   否
    责任公司           月 07 日                 10 日                       证           2017.12.25涞水冀东水泥有限 2014 年 06
                                  20,000                                                                否
    责任公司           月 19 日
    奎山冀东水泥有限 2012 年 04                 2012 年 07 月               连带责任保   2012.07.10-
                                   5,600                       5,600                               是   否
    公司               月 24 日                 10 日                       证           2014.06.20
    奎山冀东水泥有限 2012 年 04                 2012 年 07 月               连带责任保   2012.07.10-
                                  49,600                      49,600                               否   否
    公司               月 24 日                 10 日                       证           2015.07.09
    奎山冀东水泥有限 2013 年 05                 2013 年 09 月               连带责任保   2013.09.26-
                                   5,000                       5,000                               否   否
    公司               月 24 日                 26 日                       证           2014.09.26
    奎山冀东水泥有限 2013 年 05                 2014 年 03 月               连带责任保   2014.03.27-
                                   4,000                       4,000                               否   否
    公司               月 24 日                 27 日                       证           2015.03.26奎山冀东水泥有限 2014 年 06
                                  45,000                                                                否
    公司               月 19 日
    冀东水泥(烟台)有 2009 年 05               2009 年 12 月               连带责任保   2009.12.29-
                                  10,333                      10,333                               否   否
    限责任公司         月 09 日                 29 日                       证           2015.12.18
    冀东水泥(烟台)有 2010 年 04               2010 年 05 月               连带责任保   2010.05.24-
                                  10,867                      10,867                               否   否
    限责任公司         月 23 日                 24 日                       证           2015.12.18
    冀东水泥(烟台)有 2012 年 04               2013 年 01 月               连带责任保   2013.01.31-
                                   6,000                       6,000                               是   否
    限责任公司         月 24 日                 31 日                       证           2014.01.31冀东水泥(烟台)有 2014 年 06
                                   5,000                                                                否
    限责任公司         月 19 日
    冀东水泥重庆合川 2010 年 04                 2010 年 07 月               连带责任保   2010.07.26-
                                  15,000                      15,000                               否   否
    有限责任公司       月 23 日                 26 日                       证           2015.02.08
    冀东水泥重庆合川 2011 年 05                 2011 年 05 月               连带责任保   2011.05.23-
                                   1,000                       1,000                               否   否
    有限责任公司       月 07 日                 23 日                       证           2015.02.08
    冀东水泥重庆合川 2010 年 04                 2010 年 07 月               连带责任保   2010.07.26-
                                   5,000                       5,000                               是   否
    有限责任公司       月 23 日                 26 日                       证           2014.04.15
    冀东水泥重庆合川 2013 年 05                 2013 年 07 月               连带责任保   2013.07.17-
                                 1,716.26                    1,716.26                              是   否
    有限责任公司       月 24 日                 17 日                       证           2014.04.17
    冀东水泥重庆合川 2013 年 05                 2014 年 04 月               连带责任保   2014.04.25-
                                   5,000                       5,000                               否   否
    有限责任公司       月 24 日                 25 日                       证           2015.04.25
    冀东水泥重庆合川 2013 年 05                 2013 年 07 月               连带责任保   2013.07.17-
                                12,446.32                   12,446.32                              否   否
    有限责任公司       月 24 日                 17 日                       证           2017.07.17冀东水泥重庆合川 2014 年 06
                                  10,000                                                                否
    有限责任公司       月 19 日
    冀东水泥璧山有限 2009 年 05                 2010 年 03 月               连带责任保   2010.03.11-
                                   2,000                       2,000                               否   否
    责任公司           月 09 日                 11 日                       证           2014.10.20
                                                                    唐山冀东水泥股份有限公司 2014 年半年度报告全文
    冀东水泥璧山有限 2010 年 04              2010 年 08 月                     连带责任保   2010.08.18-
                               22,000                            22,000                               否   否
    责任公司         月 23 日                18 日                             证           2015.10.20
    冀东水泥璧山有限 2012 年 04              2013 年 01 月                     连带责任保   2013.01.15-
                              1,412.89                          1,412.89                              是   否
    责任公司         月 24 日                15 日                             证           2014.04.15
    冀东水泥璧山有限 2012 年 04              2013 年 01 月                     连带责任保   2013.01.15-
                              8,542.44                          8,542.44                              否   否
    责任公司         月 24 日                15 日                             证           2017.01.15
    冀东水泥璧山有限 2013 年 05              2013 年 06 月                     连带责任保   2013.06.09-
                               928.76                            928.76                               是   否
    责任公司         月 24 日                09 日                             证           2014.06.09
    冀东水泥璧山有限 2013 年 05              2013 年 06 月                     连带责任保   2013.06.09-
                               6,170.3                           6,170.3                              否   否
    责任公司         月 24 日                09 日                             证           2017.06.09冀东水泥璧山有限 2014 年 06
                                5,000                                                                      否
    责任公司         月 19 日
    冀东水泥重庆江津 2012 年 04              2013 年 03 月                     连带责任保   2013.03.26-
                                1,000                             1,000                               是   否
    有限责任公司     月 24 日                26 日                             证           2014.03.26冀东水泥重庆江津 2014 年 06
                                4,000                                                                      否
    有限责任公司     月 19 日
    冀东海天水泥闻喜 2013 年 05              2013 年 07 月                     连带责任保   2013.07.02-
                                1,500                             1,500                               是   否
    有限责任公司     月 24 日                02 日                             证           2014.03.03冀东海天水泥闻喜 2014 年 06
                               15,000                                                                      否
    有限责任公司     月 19 日
    承德冀东水泥有限 2013 年 05              2013 年 06 月                     连带责任保   2013.06.24-
                                5,000                             5,000                               是   否
    责任公司         月 24 日                24 日                             证           2014.06.24承德冀东水泥有限 2014 年 06
                                3,000                                                                      否
    责任公司         月 19 日重庆冀东水泥物流 2014 年 06
                                5,000                                                                      否
    有限公司         月 19 日辽阳冀东恒盾矿业 2014 年 06
                                9,000                                                                      否
    有限公司         月 19 日米脂冀东水泥有限 2014 年 06
                               20,000                                                                      否
    公司             月 19 日灵寿冀东水泥有限 2014 年 06
                                4,000                                                                      否
    责任公司         月 19 日内蒙古亿利冀东水 2014 年 06
                                3,000                                                                      否
    泥有限责任公司   月 19 日唐山海螺型材有限 2014 年 06
                                6,000                                                                      否
    责任公司         月 19 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
                                                 274,500                                                        17,541
    度合计(B1)                                               发生额合计(B2)
                                                                      唐山冀东水泥股份有限公司 2014 年半年度报告全文
    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
                                              749,411.97                                                  477,611.97
    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
                                                274,500                                                       17,541
    (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
                                              749,411.97                                                  477,611.97
    计(A3+B3)                                                (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                   41.21%其中:直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                          201,171.07务担保金额(D)
    上述三项担保金额合计(C+D+E)                                                                             201,171.07采用复合方式担保的具体情况说明四、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项√ 适用 □ 不适用
               承诺事项                 承诺方             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
                                                     上市公司同业
                                                     竞争问题,并提
                                                     高秦岭水泥盈                                    经 2014 年 6 月
                                                     利能力。本公司                                  30 日秦岭水泥
                                                     承诺拟注入资                                    召开的 2014 年
    收购报告书或权益变动报告书中所作承                   产 2010 年的净                                  第一次临时股
                                     本公司                                            长期
    诺                                                   利润不低于人                                    东大会审议,同
                                                     民币 2 亿元。该                                 意本公司终止
                                                     事项属上市公                                    履行向其注入
                                                     司重大资产重                                    资产承诺。
                                                     组,尚需取得本
                                                     公司董事会和
                                                     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。
                                                               唐山冀东水泥股份有限公司 2014 年半年度报告全文资产重组时所作承诺
                                                自本次非公开
                                                发行新增股份
                                                上市交易首日
                                                (2012 年 2 月 1
                                                日)起,菱石投
                                 菱石投资有限   资有限公司在                   至 2015 年 2 月 1
                                                                                                   正在履行
                                 公司           本次非公开发                   日
                                                行过程中认购
                                                的 134,752,300
                                                股本公司股票
                                                36 个月内不予
                                                转让。
                                                在必须与本公
                                                司发生商业往
                                                来时,将严格依
                                                照国家有关法
                                                律、法规及本公
                                                司《章程》中关
                                                于关联交易的
                                                有关规定,依据首次公开发行或再融资时所作承诺
                                                市场规则,本着
                                                一般商业原则、
                                                公平合理进行
                                                交易,切实保障
                                                本公司和其他
                                                股东利益,并保
                                 冀东集团                                      长期                正在履行
                                                证不通过上述
                                                关联交易取得
                                                任何不正当的
                                                利益或使本公
                                                司承担任何不
                                                正当的义务;在
                                                本公司就与冀
                                                东集团可能发
                                                生的交易行为
                                                进行决策时,冀
                                                东集团将依法
                                                回避参与该等
                                                交易决策的表
                                                决权。其他对公司中小股东所作承诺
    承诺是否及时履行                 是
                                 唐山冀东水泥股份有限公司 2014 年半年度报告全文五、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否
                                                                   唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                  第六节 股份变动及股东情况一、股份变动情况
                                                                                                               单位:股
                            本次变动前                     本次变动增减(+,-)                   本次变动后
                                                                  公积金转
                          数量        比例      发行新股   送股              其他      小计        数量        比例
                                                                     股
                        135,248,7                                                                135,189,2
    一、有限售条件股份                    10.04%                                 -59,500   -59,500                 10.03%
                                 43                                                                       43
    1、国有法人持股            10,922                                            -10,922   -10,922
    2、其他内资持股           485,521      0.04%                                 -48,578   -48,578    436,943       0.03%
    其中:境内法人持股        300,600      0.02%                                                      300,600       0.02%
       境内自然人持股     184,921      0.02%                                 -48,578   -48,578    136,343       0.01%
                        134,752,3                                                                134,752,3
    3、外资持股                           10.00%                                                                   10.00%
                                 00                                                                       00
                        134,752,3                                                                134,752,3
    其中:境外法人持股                    10.00%                                                                   10.00%
                                 00                                                                       00
                        1,212,274,                                                               1,212,333
    二、无限售条件股份                    89.96%                                  59,500   59,500                  89.97%
                              171                                                                     ,671
                        1,212,274,                                                               1,212,333
    1、人民币普通股                       89.96%                                  59,500   59,500                  89.97%
                              171                                                                     ,671
                        1,347,522,                                                               1,347,522
    三、股份总数                          100.00%                                                                  100.00%
                              914                                                                     ,914股份变动的原因√ 适用 □ 不适用根据自然人杨钧、杨洪生和高劼于2012年7月17日分别与冀东集团签署的《股份清偿协议》,杨钧、杨洪生和高劼分别向冀东集团偿还股权分置改革垫付股份1,010股、3,304股和6,608股(共计10,922股)并于2013年12月18日在中国结算深圳分公司完成代垫股份偿还手续。根据冀东集团、自然人杨钧、杨洪生和高劼的委托,报告期本公司在中国结算深圳分公司办理了解除限售手续,无限售条件股份增加59,500股,有限售条件股份中国有法人持股减少10,922股,境内自然人持股减少48,578股。股份变动的批准情况√ 适用 □ 不适用根据自然人杨钧、杨洪生和高劼于2012年7月17日分别与冀东集团签署的《股份清偿协议》,杨钧、杨洪生和高劼分别向冀东集团偿还股权分置改革垫付股份1,010股、3,304股和6,608股(共计10,922股)并于2013年12月18日在中国结算深圳分公司完成代垫股份偿还手续。根据冀东集团、自然人杨钧、杨洪生和高劼的委托,报告期本公司在中国结算深圳分公司办理了解除限售手续,于2014年1月9日上市流通。股份变动的过户情况
                                                                   唐山冀东水泥股份有限公司 2014 年半年度报告全文□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明√ 适用 □ 不适用根据自然人杨钧、杨洪生和高劼于2012年7月17日分别与冀东集团签署的《股份清偿协议》,杨钧、杨洪生和高劼分别向冀东集团偿还股权分置改革垫付股份1,010股、3,304股和6,608股(共计10,922股)并于2013年12月18日在中国结算深圳分公司完成代垫股份偿还手续。根据冀东集团、自然人杨钧、杨洪生和高劼的委托,报告期本公司在中国结算深圳分公司办理了解除限售手续,无限售条件股份增加59,500股,有限售条件股份中国有法人持股减少10,922股、境内自然人持股减少48,578股。二、公司股东数量及持股情况
                                                                                                                   单位:股
                                                          报告期末表决权恢复的优先
    报告期末普通股股东总数                           61,551                                                                   0
                                                          股股东总数(如有)(参见注 8)
                                   持股 5%以上的股东或前 10 名股东持股情况
                                                               报告期 持有有 持有无                    质押或冻结情况
                                                 报告期末持 内增减 限售条 限售条
    股东名称           股东性质   持股比例
                                                  股数量       变动情 件的股 件的股                股份状态        数量
                                                                 况        份数量 份数量
    冀东发展集团有                                                                       520,521
                 国有法人               38.63%   520,521,575          0                         质押            158,000,000
    限责任公司                                                                              ,575
    安徽海螺水泥股                                                  51,635,              267,350
                 境内非国有法人         19.84%   267,350,837
    份有限公司                                                         757                  ,837
    菱石投资有限公                                                             134,752
                 境外法人               10.00%   134,752,300          0                    0
    司                                                                            ,300
    全国社保基金一                                                                        19,740,
                 其他                    1.46%    19,740,772 617,018
    一零组合                                                                                 772中国人民人寿保
    险股份有限公司                                                  7,297,9              11,179,4
                 其他                    0.83%    11,179,442
    -万能-个险万                                                        56                  42能中国人民财产保
    险股份有限公司                                                                       9,909,81
                 其他                    0.74%     9,909,811          0
    -传统-普通保                                                                             1险产品
    中国人民人寿保                                                                        7,502,4
                 其他                    0.56%     7,502,427          0
    险股份有限公司                                                                            27
                                                                       唐山冀东水泥股份有限公司 2014 年半年度报告全文-分红-个险分红中国人民人寿保
                                                                                       7,218,1
    险股份有限公司 其他                          0.54%     7,218,131         0
                                                                                           31-自有资金中国对外经济贸易信托有限公司
                                                                   -290,00             5,940,0
    -昀沣证券投资 其他                          0.44%     5,940,000
                                                                         0                 00集合资金信托计划高瓴资本管理有
                                                                   -8,162,2            5,682,7
    限公司-HCM      境外法人                    0.42%     5,682,735
                                                                        01                 35中国基金
                                     经中国证券监督管理委员会《关于核准唐山冀东水泥股份有限公司非公开发行公司股战略投资者或一般法人因配售新股
                                     票的批复》(证监许可[2011]1113 号)核准,公司以 14.21 元/股向菱石投资有限公司成为前 10 名股东的情况(如有)(参
                                     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,见注 3)
                                     限售期为 2012 年 2 月 1 日至 2015 年 2 月 1 日。
                                     上述股东中,中国人民财产保险股份有限公司与中国人民人寿保险股份有限公司存在上述股东关联关系或一致行动的说
                                     关联关系。除此之外本公司未知上述股东之间是否存在其它关联关系或属于《上市公明
                                     司收购管理办法》规定的一致行动人
                                           前 10 名无限售条件股东持股情况
                                                                                                    股份种类
             股东名称                       报告期末持有无限售条件股份数量
                                                                                             股份种类          数量
    冀东发展集团有限责任公司                                                      520,521,575 人民币普通股         520,521,575
    安徽海螺水泥股份有限公司                                                      267,350,837 人民币普通股         267,350,837
    全国社保基金一一零组合                                                         19,740,772 人民币普通股          19,740,772中国人民人寿保险股份有限公司-
                                                                               11,179,442 人民币普通股          11,179,442万能-个险万能中国人民财产保险股份有限公司-
                                                                                9,909,811 人民币普通股           9,909,811传统-普通保险产品中国人民人寿保险股份有限公司-
                                                                                7,502,427 人民币普通股           7,502,427分红-个险分红中国人民人寿保险股份有限公司-
                                                                                7,218,131 人民币普通股           7,218,131自有资金中国对外经济贸易信托有限公司-
                                                                                5,940,000 人民币普通股           5,940,000昀沣证券投资集合资金信托计划高瓴资本管理有限公司-HCM 中国
                                                                                5,682,735 人民币普通股           5,682,735基金
    中国民生银行股份有限公司-银华                                                  5,178,816 人民币普通股           5,178,816
                                                                 唐山冀东水泥股份有限公司 2014 年半年度报告全文深证 100 指数分级证券投资基金前 10 名无限售流通股股东之间,以
                                    上述股东中,中国人民财产保险股份有限公司与中国人民人寿保险股份有限公司存在及前 10 名无限售流通股股东和前 10
                                    关联关系。除此之外本公司未知上述股东之间是否存在其它关联关系或属于《上市公名股东之间关联关系或一致行动的
                                    司收购管理办法》规定的一致行动人。说明公司股东在报告期内是否进行约定购回交易□ 是 √ 否公司股东在报告期内未进行约定购回交易。三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用公司报告期控股股东未发生变更。实际控制人报告期内变更□ 适用 √ 不适用公司报告期实际控制人未发生变更。四、公司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情况□ 适用 √ 不适用在公司所知的范围内,没有公司股东及其一致行动人在报告期提出或实施股份增持计划。
                                      唐山冀东水泥股份有限公司 2014 年半年度报告全文
                       第七节 优先股相关情况报告期内无优先股事项
                                                                    唐山冀东水泥股份有限公司 2014 年半年度报告全文
                         第八节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2013 年年报。二、公司董事、监事、高级管理人员变动情况√ 适用 □ 不适用
    姓名           担任的职务          类型        日期                               原因
                                               2014 年 03 月 17
    李占军          副总经理         离任                             个人原因申请辞职
                                               日
                                                           唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                     第九节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表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                   期末余额                                期初余额流动资产:
    货币资金                                       3,057,945,410.15                        2,622,424,409.21
    结算备付金
    拆出资金
    交易性金融资产                                   77,261,342.40                           82,300,125.60
    应收票据                                       1,564,873,180.61                        2,137,984,622.01
    应收账款                                       1,973,906,871.19                        1,163,689,054.84
    预付款项                                       1,468,255,399.21                        1,185,496,526.99
    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                                                                                 86,598,000.00
    其他应收款                                      558,711,494.35                          409,055,212.28
    买入返售金融资产
    存货                                           2,174,697,097.94                        2,031,910,592.39
    一年内到期的非流动资产
    其他流动资产                                     98,576,840.88                          100,250,017.28
    流动资产合计                                    10,974,227,636.73                           9,819,708,560.60
                                 唐山冀东水泥股份有限公司 2014 年半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资          2,183,993,490.62                     2,198,757,005.90
    投资性房地产
    固定资产             25,303,626,676.62                    26,164,158,440.42
    在建工程              1,645,844,921.71                     1,280,689,270.65
    工程物资                111,917,348.97                       129,464,812.23
    固定资产清理
    生产性生物资产
    油气资产
    无形资产              2,526,114,000.26                     2,538,448,165.29
    开发支出
    商誉                   287,618,198.32                        287,618,198.32
    长期待摊费用           255,062,272.53                        260,298,813.91
    递延所得税资产         517,570,827.85                        415,078,153.35
    其他非流动资产
    非流动资产合计           32,831,747,736.88                    33,274,512,860.07
    资产总计                 43,805,975,373.61                    43,094,221,420.67流动负债:
    短期借款              5,657,000,000.00                     4,373,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据               321,088,088.55                        240,564,080.99
    应付账款              2,843,346,108.03                     2,736,341,618.85
    预收款项               553,038,080.56                        363,594,145.83
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            81,151,921.85                         75,756,707.89
    应交税费               -255,601,835.14                      -310,948,652.20
                                                          唐山冀东水泥股份有限公司 2014 年半年度报告全文
    应付利息                                        338,805,182.33                        218,857,699.88
    应付股利                                        157,610,054.02                         22,857,762.62
    其他应付款                                      878,715,379.79                        824,348,182.24
    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                         2,985,794,805.10                     3,731,826,217.06
    其他流动负债                                   2,999,825,189.18                     2,002,385,773.86
    流动负债合计                                      16,560,772,974.27                    14,278,583,537.02非流动负债:
    长期借款                                       5,930,480,000.00                     6,963,330,000.00
    应付债券                                       7,208,184,645.99                     7,104,583,050.65
    长期应付款                                      372,324,160.97                        511,523,932.22
    专项应付款
    预计负债                                        136,940,850.20                        143,551,678.25
    递延所得税负债                                   96,588,626.88                         98,311,699.26
    其他非流动负债                                  105,671,819.46                         94,537,094.45
    非流动负债合计                                    13,850,190,103.50                    14,915,837,454.83
    负债合计                                          30,410,963,077.77                    29,194,420,991.85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                                       5,129,058,807.49                     5,129,058,807.49
    减:库存股
    专项储备
    盈余公积                                        851,203,073.28                        851,203,073.28
    一般风险准备
    未分配利润                                     4,262,743,630.19                     4,572,645,763.51
    外币报表折算差额
    归属于母公司所有者权益合计                        11,590,528,424.96                    11,900,430,558.28
    少数股东权益                                   1,804,483,870.88                     1,999,369,870.54
    所有者权益(或股东权益)合计                      13,395,012,295.84                    13,899,800,428.82
    负债和所有者权益(或股东权益)总计                  43,805,975,373.61                    43,094,221,420.67
    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:王健
                                                       唐山冀东水泥股份有限公司 2014 年半年度报告全文2、母公司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                期末余额                                期初余额流动资产:
    货币资金                                    2,454,419,999.10                        2,056,061,114.28
    交易性金融资产                                77,261,342.40                           82,300,125.60
    应收票据                                     475,323,068.95                          531,569,747.43
    应收账款                                    1,023,348,580.10                         621,232,238.17
    预付款项                                     280,925,103.87                          237,828,056.46
    应收利息
    应收股利                                      28,910,000.00                          115,508,000.00
    其他应收款                              12,061,113,415.02                       10,199,324,801.66
    存货                                         155,470,580.46                          161,602,210.27
    一年内到期的非流动资产
    其他流动资产                                   8,480,858.24                            9,540,936.34
    流动资产合计                                16,565,252,948.14                       14,014,967,230.21非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                            13,087,507,805.02                       13,041,056,427.16
    投资性房地产
    固定资产                                    2,139,557,108.44                        2,227,984,012.02
    在建工程                                     101,476,451.04                           36,787,856.75
    工程物资                                      21,588,894.23                           22,621,340.09
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                      38,138,149.28                           16,964,057.70
    开发支出
    商誉
    长期待摊费用                                   1,891,000.00                            2,822,000.00
    递延所得税资产                               161,512,938.79                          166,833,234.94
                                     唐山冀东水泥股份有限公司 2014 年半年度报告全文
    其他非流动资产            1,730,000,000.00                     1,730,000,000.00
    非流动资产合计               17,281,672,346.80                    17,245,068,928.66
    资产总计                     33,846,925,294.94                    31,260,036,158.87流动负债:
    短期借款                  4,417,000,000.00                     3,052,000,000.00
    交易性金融负债
    应付票据                   114,150,000.00                        171,750,000.00
    应付账款                   722,496,215.43                        248,764,836.00
    预收款项                   123,171,395.34                        115,138,671.01
    应付职工薪酬                  1,858,598.38                         6,908,577.08
    应交税费                    14,632,712.24                         -1,043,306.37
    应付利息                   338,805,182.33                        218,609,122.10
    应付股利                   137,520,054.02                          2,767,762.62
    其他应付款                 497,031,001.41                        485,725,538.49
    一年内到期的非流动负债     718,963,982.74                      1,450,524,431.70
    其他流动负债              2,994,348,974.00                     1,997,347,566.57
    流动负债合计                 10,079,978,115.89                     7,748,493,199.20非流动负债:
    长期借款                  3,872,870,000.00                     4,305,220,000.00
    应付债券                  7,208,184,645.99                     7,104,583,050.65
    长期应付款                                                        53,239,213.14
    专项应付款
    预计负债                    30,662,094.56                         29,948,768.60
    递延所得税负债
    其他非流动负债              42,309,247.26                         42,957,580.59
    非流动负债合计               11,154,025,987.81                    11,535,948,612.98
    负债合计                     21,234,004,103.70                    19,284,441,812.18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                  5,171,872,307.59                     5,171,872,307.59
    减:库存股
    专项储备
    盈余公积                   819,645,179.24                        819,645,179.24
    一般风险准备
                                                                唐山冀东水泥股份有限公司 2014 年半年度报告全文
    未分配利润                                          5,273,880,790.41                        4,636,553,945.86
    外币报表折算差额
    所有者权益(或股东权益)合计                         12,612,921,191.24                       11,975,594,346.69负债和所有者权益(或股东权益)总
                                                     33,846,925,294.94                       31,260,036,158.87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:王健3、合并利润表编制单位:唐山冀东水泥股份有限公司
                                                                                                         单位:元
                  项目                        本期金额                                上期金额
    一、营业总收入                                           7,070,767,805.97                        6,551,010,628.52
    其中:营业收入                                      7,070,767,805.97                        6,551,010,628.52
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                           7,556,534,000.60                        6,955,302,271.84
    其中:营业成本                                      5,758,644,968.71                        5,283,478,984.21
           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                                  32,092,686.33                           37,137,128.97
           销售费用                                       162,704,385.65                          153,823,798.89
           管理费用                                       887,639,404.65                          800,078,764.13
           财务费用                                       704,713,799.43                          671,031,905.66
           资产减值损失                                    10,738,755.83                            9,751,689.98
    加:公允价值变动收益(损失以
                                                            -5,038,783.20                          -23,245,744.30“-”号填列)
           投资收益(损失以“-”号
                                                           -10,763,515.28                          66,025,075.94填列)
                                                                  唐山冀东水泥股份有限公司 2014 年半年度报告全文
            其中:对联营企业和合营
                                                             -10,763,515.28                          63,995,471.36企业的投资收益
            汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                          -501,568,493.11                         -361,512,311.68
       加:营业外收入                                       174,294,552.08                           97,819,878.22
       减:营业外支出                                        22,248,542.04                            2,957,789.92
            其中:非流动资产处置损
                                                               2,011,743.53                             443,618.22失四、利润总额(亏损总额以“-”号填
                                                           -349,522,483.07                         -266,650,223.38列)
       减:所得税费用                                        -20,150,646.57                          -24,927,336.08
    五、净利润(净亏损以“-”号填列)                         -329,371,836.50                         -241,722,887.30
       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润                          -175,149,841.92                         -166,443,142.28
       少数股东损益                                        -154,221,994.58                           -75,279,745.02
    六、每股收益:                                     --                                      --
       (一)基本每股收益                                            -0.130                                  -0.124
       (二)稀释每股收益                                            -0.130                                  -0.124
    七、其他综合收益                                                                                     41,801,475.70
    八、综合收益总额                                           -329,371,836.50                          -199,921,411.60
       归属于母公司所有者的综合收益
                                                           -175,149,841.92                         -124,641,666.58总额
       归属于少数股东的综合收益总额                        -154,221,994.58                           -75,279,745.02
    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:王健4、母公司利润表编制单位:唐山冀东水泥股份有限公司
                                                                                                           单位:元
                 项目                           本期金额                                上期金额
    一、营业收入                                               2,146,457,842.66                        1,937,474,883.64
       减:营业成本                                        1,861,292,342.74                        1,734,078,960.74
           营业税金及附加                                     8,344,262.42                            5,338,182.09
           销售费用                                          41,860,466.42                           46,678,278.19
                                                                  唐山冀东水泥股份有限公司 2014 年半年度报告全文
           管理费用                                         123,135,618.92                          147,367,439.34
           财务费用                                         216,164,219.74                          258,938,144.25
           资产减值损失                                        3,963,915.79                           6,908,630.50
       加:公允价值变动收益(损失以
                                                              -5,038,783.20                          -23,245,744.30“-”号填列)
           投资收益(损失以“-”号填
                                                            829,586,032.66                          148,994,174.22列)
           其中:对联营企业和合营企
                                                             -11,198,622.15                          63,825,303.22业的投资收益
    二、营业利润(亏损以“-”号填列)                          716,244,266.09                         -136,086,321.55
       加:营业外收入                                        61,307,777.80                           26,366,647.03
       减:营业外支出                                           152,611.80                              211,576.47
           其中:非流动资产处置损失                                2,611.80                             139,985.02三、利润总额(亏损总额以“-”号填
                                                            777,399,432.09                         -109,931,250.99列)
       减:所得税费用                                          5,320,296.14                          -42,331,518.51
    四、净利润(净亏损以“-”号填列)                          772,079,135.95                           -67,599,732.48
    五、每股收益:                                     --                                      --
       (一)基本每股收益                                            0.573                                   -0.076
       (二)稀释每股收益                                            0.573                                   -0.076六、其他综合收益
    七、综合收益总额                                            772,079,135.95                           -67,599,732.48
    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:王健5、合并现金流量表编制单位:唐山冀东水泥股份有限公司
                                                                                                           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                        5,021,541,523.55                        5,068,211,456.93
       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
                                           唐山冀东水泥股份有限公司 2014 年半年度报告全文
    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                   14,384,263.25                         57,060,485.75
    收到其他与经营活动有关的现金    122,765,345.41                        121,360,299.01
    经营活动现金流入小计                5,158,691,132.21                     5,246,632,241.69
    购买商品、接受劳务支付的现金   2,764,892,331.55                     3,282,100,124.34
    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
                                     626,401,204.28                        569,411,738.32金
    支付的各项税费                  571,989,327.50                        543,277,603.61
    支付其他与经营活动有关的现金    250,024,905.75                        275,727,236.86
    经营活动现金流出小计                4,213,307,769.08                     4,670,516,703.13
    经营活动产生的现金流量净额           945,383,363.13                        576,115,538.56二、投资活动产生的现金流量:
    收回投资收到的现金                                                     72,760,776.99
    取得投资收益所收到的现金         90,598,000.00                         92,048,493.00
    处置固定资产、无形资产和其他
                                       4,540,255.68                          7,211,551.62长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金     10,270,000.00                           150,000.00
    投资活动现金流入小计                 105,408,255.68                        172,170,821.61
    购建固定资产、无形资产和其他
                                     411,376,232.19                        596,483,529.00长期资产支付的现金
    投资支付的现金                                                        107,820,410.42
                                                                唐山冀东水泥股份有限公司 2014 年半年度报告全文
       质押贷款净增加额
       取得子公司及其他营业单位支付
                                                                                                  182,777,245.40的现金净额
       支付其他与投资活动有关的现金                         3,764,338.17                            3,500,000.00
    投资活动现金流出小计                                      415,140,570.36                          890,581,184.82
    投资活动产生的现金流量净额                               -309,732,314.68                         -718,410,363.21三、筹资活动产生的现金流量:
       吸收投资收到的现金                                                                          45,500,000.00
       其中:子公司吸收少数股东投资
                                                                                                   45,500,000.00收到的现金
       取得借款收到的现金                                4,732,000,000.00                        5,577,500,000.00
       发行债券收到的现金                                2,091,700,000.00                        1,993,000,000.00
       收到其他与筹资活动有关的现金                        92,268,256.74                          594,750,459.71
    筹资活动现金流入小计                                     6,915,968,256.74                        8,210,750,459.71
       偿还债务支付的现金                                6,231,560,750.00                        7,161,246,620.04
       分配股利、利润或偿付利息支付
                                                          618,953,772.35                          587,380,861.99的现金
       其中:子公司支付给少数股东的
                                                           12,654,005.14股利、利润
       支付其他与筹资活动有关的现金                       320,068,350.61                          294,320,567.38
    筹资活动现金流出小计                                     7,170,582,872.96                        8,042,948,049.41
    筹资活动产生的现金流量净额                               -254,614,616.22                          167,802,410.30四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                              381,036,432.23                           25,507,585.65
       加:期初现金及现金等价物余额                      2,505,406,147.88                        3,214,143,515.55
    六、期末现金及现金等价物余额                             2,886,442,580.11                        3,239,651,101.20
    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:王健6、母公司现金流量表编制单位:唐山冀东水泥股份有限公司
                                                                                                         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                      1,109,056,529.39                        1,397,718,839.91
                                           唐山冀东水泥股份有限公司 2014 年半年度报告全文
    收到的税费返还                                                         24,075,349.01
    收到其他与经营活动有关的现金    118,406,001.71                         92,605,869.20
    经营活动现金流入小计                1,227,462,531.10                     1,514,400,058.12
    购买商品、接受劳务支付的现金    815,235,632.19                        951,818,309.16
    支付给职工以及为职工支付的现
                                      93,253,957.42                         95,234,139.38金
    支付的各项税费                   74,603,773.76                         34,193,554.11
    支付其他与经营活动有关的现金    103,227,960.86                        286,206,430.08
    经营活动现金流出小计                1,086,321,324.23                     1,367,452,432.73
    经营活动产生的现金流量净额           141,141,206.87                        146,947,625.39二、投资活动产生的现金流量:
    收回投资收到的现金              535,399,000.00                      1,928,298,934.61
    取得投资收益所收到的现金       1,188,111,945.27                       345,782,732.18
    处置固定资产、无形资产和其他
                                         528,140.93                          1,444,169.71长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                1,724,039,086.20                     2,275,525,836.50
    购建固定资产、无形资产和其他
                                      58,438,674.27                         30,246,936.34长期资产支付的现金
    投资支付的现金                 2,216,655,108.00                     2,665,030,410.42
    取得子公司及其他营业单位支付
                                                                           186,090,000.00的现金净额
    支付其他与投资活动有关的现金      4,764,743.17                          3,500,000.00
    投资活动现金流出小计                2,279,858,525.44                     2,884,867,346.76
    投资活动产生的现金流量净额          -555,819,439.24                       -609,341,510.26三、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             3,947,000,000.00                     4,085,000,000.00
    发行债券收到的现金             2,091,700,000.00                     1,993,000,000.00
    收到其他与筹资活动有关的现金     50,931,465.08                         33,510,074.08
    筹资活动现金流入小计                6,089,631,465.08                     6,111,510,074.08
    偿还债务支付的现金             4,749,150,000.00                     5,296,050,000.00
    分配股利、利润或偿付利息支付
                                     417,001,325.64                        318,025,731.99的现金
                                                                         唐山冀东水泥股份有限公司 2014 年半年度报告全文
       支付其他与筹资活动有关的现金                               99,341,980.75                               173,410,615.89
    筹资活动现金流出小计                                            5,265,493,306.39                            5,787,486,347.88
    筹资活动产生的现金流量净额                                       824,138,158.69                               324,023,726.20四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                     409,459,926.32                              -138,370,158.67
       加:期初现金及现金等价物余额                             1,990,891,446.65                            2,569,824,435.91
    六、期末现金及现金等价物余额                                    2,400,351,372.97                            2,431,454,277.24
    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:王健7、合并所有者权益变动表编制单位:唐山冀东水泥股份有限公司本期金额
                                                                                                                    单位:元
                                                                         本期金额
                                                     归属于母公司所有者权益
             项目            实收资                                                                     少数股东 所有者权
                                        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
                                        5,129,05                  851,203             4,572,64          1,999,369 13,899,800
    一、上年年末余额              22,914.
                                        8,807.49                   ,073.28            5,763.51            ,870.54    ,428.82
                                  00
       加:会计政策变更
           前期差错更正
           其他
                              1,347,5
                                        5,129,05                  851,203             4,572,64          1,999,369 13,899,800
    二、本年年初余额              22,914.
                                        8,807.49                   ,073.28            5,763.51            ,870.54    ,428.82
                                  00
    三、本期增减变动金额(减少                                                            -309,90           -194,885, -504,788,1
    以“-”号填列)                                                                      2,133.32            999.66       32.98
                                                                                      -175,14           -154,221, -329,371,8(一)净利润
                                                                                      9,841.92            994.58       36.50(二)其他综合收益
                                                                                      -175,14           -154,221, -329,371,8上述(一)和(二)小计
                                                                                      9,841.92            994.58       36.50(三)所有者投入和减少资本
                                                                        唐山冀东水泥股份有限公司 2014 年半年度报告全文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
                                                                                     -134,75           -40,664,0 -175,416,2(四)利润分配
                                                                                     2,291.40             05.08       96.481.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                                                            -134,75           -40,664,0 -175,416,2
    配                                                                                   2,291.40             05.08       96.484.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                1,347,5
                                          5,129,05               851,203             4,262,74          1,804,483 13,395,012
    四、本期期末余额                22,914.
                                          8,807.49                ,073.28            3,630.19            ,870.88    ,295.84
                                    00上年金额
                                                                                                                   单位:元
                                                                        上年金额
                                                      归属于母公司所有者权益
             项目               实收资                                                                 少数股东 所有者权
                                          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
                                          5,081,62               770,239             4,443,91          1,722,820 13,366,122
    一、上年年末余额                22,914.
                                          7,704.16                ,996.56            1,167.56            ,220.17    ,002.45
                                    00
       加:同一控制下企业合并产生的追溯调整
                                                      唐山冀东水泥股份有限公司 2014 年半年度报告全文
       加:会计政策变更
           前期差错更正
           其他
                             1,347,5
                                       5,081,62   770,239       4,443,91        1,722,820 13,366,122
    二、本年年初余额             22,914.
                                       7,704.16   ,996.56       1,167.56          ,220.17      ,002.45
                                 00
    三、本期增减变动金额(减少             47,431,1   80,963,       128,734,        276,549,6 533,678,42
    以“-”号填列)                         03.33     076.72         595.95            50.37         6.37
                                                                344,449,        -145,725, 198,723,99(一)净利润
                                                                  964.07           966.05         8.02(二)其他综合收益
                                                                344,449,        -145,725, 198,723,99上述(一)和(二)小计
                                                                  964.07           966.05         8.02
                                       47,431,1                                 446,334,8 493,765,91(三)所有者投入和减少资本
                                         03.33                                      16.42         9.75
                                                                                446,334,8 446,334,811.所有者投入资本
                                                                                    16.42         6.422.股份支付计入所有者权益的金额
                                       47,431,1                                             47,431,1033.其他
                                         03.33                                                     .33
                                                  80,963,        -215,71        -24,059,2 -158,811,4(四)利润分配
                                                   076.72       5,368.12            00.00       91.40
                                                  80,963,       -80,963,1.提取盈余公积
                                                   076.72         076.722.提取一般风险准备
    3.对所有者(或股东)的分                                        -134,75        -24,059,2 -158,811,4
    配                                                              2,291.40            00.00       91.404.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
                                                                    唐山冀东水泥股份有限公司 2014 年半年度报告全文1.本期提取2.本期使用(七)其他
                              1,347,5
                                        5,129,05               851,203          4,572,64             1,999,369 13,899,800
    四、本期期末余额              22,914.
                                        8,807.49                ,073.28         5,763.51               ,870.54      ,428.82
                                  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:王健8、母公司所有者权益变动表编制单位:唐山冀东水泥股份有限公司本期金额
                                                                                                                   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, 5,171,872,                      819,645,17                4,636,553, 11,975,594一、上年年末余额
                                  914.00           307.59                       9.24                   945.86       ,346.69
       加:会计政策变更
           前期差错更正
           其他
                               1,347,522, 5,171,872,                      819,645,17                4,636,553, 11,975,594二、本年年初余额
                                  914.00           307.59                       9.24                   945.86       ,346.69
    三、本期增减变动金额(减少                                                                          637,326,84 637,326,84
    以“-”号填列)                                                                                            4.55       4.55
                                                                                                    772,079,13 772,079,13(一)净利润
                                                                                                            5.95       5.95(二)其他综合收益
                                                                                                    772,079,13 772,079,13上述(一)和(二)小计
                                                                                                            5.95       5.95(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
                                                                                                    -134,752,2 -134,752,2(四)利润分配
                                                                                                         91.40        91.40
                                                                   唐山冀东水泥股份有限公司 2014 年半年度报告全文1.提取盈余公积2.提取一般风险准备
                                                                                               -134,752,2 -134,752,23.对所有者(或股东)的分配
                                                                                                   91.40          91.404.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                1,347,522, 5,171,872,                   819,645,17             5,273,880, 12,612,921四、本期期末余额
                                   914.00      307.59                          9.24               790.41         ,191.24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
                                1,347,522, 5,171,932,                   738,682,10             4,042,638, 11,300,776一、上年年末余额
                                   914.00      768.67                          2.52               546.81         ,332.00
    加:会计政策变更
           前期差错更正
           其他
                                1,347,522, 5,171,932,                   738,682,10             4,042,638, 11,300,776二、本年年初余额
                                   914.00      768.67                          2.52               546.81         ,332.00
    三、本期增减变动金额(减少以                                            80,963,076            593,915,39 674,818,01
                                            -60,461.08
    “-”号填列)                                                                  .72                    9.05        4.69
                                                                                              809,630,76 809,630,76(一)净利润
                                                                                                       7.17        7.17(二)其他综合收益
                                                                                              809,630,76 809,630,76上述(一)和(二)小计
                                                                                                       7.17        7.17
    (三)所有者投入和减少资本                  -60,461.08                                                        -60,461.08
                                                                    唐山冀东水泥股份有限公司 2014 年半年度报告全文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                                     -60,461.08                                                      -60,461.08
                                                                         80,963,076            -215,715,3 -134,752,2(四)利润分配
                                                                                .72                68.12        91.40
                                                                         80,963,076            -80,963,071.提取盈余公积
                                                                                .72                 6.722.提取一般风险准备
                                                                                               -134,752,2 -134,752,23.对所有者(或股东)的分配
                                                                                                   91.40        91.404.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                1,347,522, 5,171,872,                    819,645,17            4,636,553, 11,975,594四、本期期末余额
                                   914.00      307.59                          9.24               945.86       ,346.69
    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:王健三、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323,601,400元。1996年5月30日本公司发行社会公众股60,000,000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400,000,000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962,770,614股,注册资本变更为人民币962,770,614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111,826,765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 250,000,000 股,注册资本变更为1,212,770,614股。
                                                                  唐山冀东水泥股份有限公司 2014 年半年度报告全文
       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134,752,300股,募集资金人民币1,914,830,183元,扣除发行费用人民币35,588,677.76元后,募集资金净额人民币1,879,241,505.24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2014年6月30日,本公司总股本为1,347,522,914股。其中有限售条件股135,189,243股,占总股本的10.03%;无限售条件股1,212,333,671股,占总股本的89.97%。股本结构如下:
                                 股东名称                                       持股比例           持股总数(股)
    冀东发展集团有限责任公司                                                                38.63%         520,521,575
    安徽海螺水泥股份有限公司                                                                19.84%         267,350,837
    菱石投资有限公司                                                                        10.00%         134,752,300
    全国社保基金一一零组合                                                                     1.46%        19,740,772
    中国人民人寿保险股份有限公司-万能-个险万能                                               0.83%        11,179,442
    中国人民财产保险股份有限公司-传统-普通保险产品                                           0.74%         9,909,811
    中国人民人寿保险股份有限公司-分红-个险分红                                               0.56%         7,502,427
    中国人民人寿保险股份有限公司-自有资金                                                     0.54%         7,218,131
    中国对外经济贸易信托有限公司-昀沣证券投资集合资金信托计划                                 0.44%         5,940,000
    高瓴资本管理有限公司-HCM中国基金                                                          0.42%         5,682,735
    其他流通股股东                                                                          26.54%         357,724,884
    合计                                                                                  100.00%        1,347,522,914
       本公司于2011年12月28日取得唐山市工商行政管理局换发的企业法人营业执照,注册号:130000000020886。
       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、董事会秘书室、财务管理部、内控部、审计部、人力资源部、设备管理部等,共有66家子公司、4家合营公司、5家联营公司。四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    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,并基于本报告四“公司主要会计政策、会计估计和前期差错”所述会计政策和会计估计编制。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。
                                                              唐山冀东水泥股份有限公司 2014 年半年度报告全文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。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。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。
                                                              唐山冀东水泥股份有限公司 2014 年半年度报告全文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
    外币资产负债表中资产、负债类项目采用资产负债表日的即期汇率折算;所有者权益类项目除"未分配利润"外,均按业务发生时的即期汇率折算;利润表中的收入与费用项目,采用交易发生日的即期汇率折算。上述折算产生的外币报表折算差额,在所有者权益项目下单独列示。外币现金流量采用现金流量发生日的即期汇率折算。汇率变动对现金的影响额,在现金流量表中单独列示。9、金融工具(1)金融工具的分类
    1.金融资产分类
    本公司按投资目的和经济实质对拥有的金融资产分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项及可供出售金融资产四大类。
    以公允价值计量且其变动计入当期损益的金融资产是指持有的主要目的为短期内出售的金融资产,在资产负债表中以交易性金融资产列示。
    持有至到期投资是指到期日固定、回收金额固定或可确定,且管理层有明确意图和能力持有至到期的非衍生金融资产。
    贷款和应收款项是指在活跃市场中没有报价,回收金额固定或可确定的非衍生金融资产。
    可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产。
    2.金融负债分类
    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.金融资产的确认与计量
    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
                                                              唐山冀东水泥股份有限公司 2014 年半年度报告全文及持有至到期投资采用实际利率法,以摊余成本列示。
    以公允价值计量且其变动计入当期损益的金融资产的公允价值变动计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,其公允价值与初始入账金额之间的差额确认为投资损益,同时调整公允价值变动损益。
    除减值损失及外币货币性金融资产形成的汇兑损益外,可供出售金融资产公允价值变动直接计入股东权益,待该金融资产终止确认时,原直接计入权益的公允价值变动累计额转入当期损益。可供出售债务工具投资在持有期间按实际利率法计算的利息,以及被投资单位宣告发放的与可供出售权益工具投资相关的现金股利,作为投资收益计入当期损益。
    2.金融负债的确认与计量
    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
                                                                唐山冀东水泥股份有限公司 2014 年半年度报告全文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)减值测试方法、减值准备计提方法
    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。各类可供出售金融资产减值的各项认定标准
    当可供出售金融资产的公允价值下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。10、应收款项坏账准备的确认标准和计提方法
    本公司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                  其他方法                 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        其他方法                 以款项形成原因为信用风险特征划分组合
    4)保证金及备用金组合          其他方法                 以款项性质为信用风险特征划分组合
                                                                    唐山冀东水泥股份有限公司 2014 年半年度报告全文组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                      应收账款计提比例                          其他应收款计提比例
    1 年以内(含 1 年)                                        5.00%                                           5.00%
    1-2 年                                                   10.00%                                          10.00%
    2-3 年                                                   30.00%                                          30.00%
    3-4 年                                                   50.00%                                          50.00%
    4-5 年                                                   80.00%                                          80.00%
    5 年以上                                                  100.00%                                        100.00%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的√ 适用 □ 不适用
                    组合名称                                                 方法说明
    关联方组合                                   不计提坏账准备
    正常银行未达账项组合                         不计提坏账准备
    保证金和备用金组合                           不计提坏账准备(3)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由                 单项金额不重大且按照组合计提坏账准备不能反映其风险特征的应收款项
    坏账准备的计提方法                     根据其未来现金流量现值低于其账面价值的差额,计提坏账准备。11、存货(1)存货的分类
    本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计价方法:加权平均法(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    期末存货按成本与可变现净值孰低原则计价,对于存货因遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因,预计其成本不可收回的部分,提取存货跌价准备。库存商品及大宗原材料的存货跌价准备按单个存货项目的成本高于其可变现净值的差额提取;其他数量繁多、单价较低的原辅材料按类别提取存货跌价准备。
    库存商品、在产品和用于出售的材料等直接用于出售的商品存货,其可变现净值按该存货的估计售价减去估计的销售费
                                                               唐山冀东水泥股份有限公司 2014 年半年度报告全文用和相关税费后的金额确定;用于生产而持有的材料存货,其可变现净值按所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定。(4)存货的盘存制度盘存制度:永续盘存制(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)投资成本的确定
    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。
    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。
    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。
                                                                 唐山冀东水泥股份有限公司 2014 年半年度报告全文(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、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。
    固定资产包括房屋及建筑物、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                 25-40 年                              3.00%-5.00% 3.88%-2.38%
    机器设备                     12 年                                 3.00%-5.00% 8.08%-7.92%
    运输设备                     10 年                                 3.00%-5.00% 9.70%-9.50%
    办公设备                     5年                                   3.00%-5.00% 19.40%-19.00%
                                                                 唐山冀东水泥股份有限公司 2014 年半年度报告全文(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。(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。14、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
                                                              唐山冀东水泥股份有限公司 2014 年半年度报告全文面价值时,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。15、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。其余借款费用在发生当期确认为费用。(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
                                                                  唐山冀东水泥股份有限公司 2014 年半年度报告全文率,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。16、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、软件和非专利技术等,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。(2)使用寿命有限的无形资产的使用寿命估计情况
       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。
       对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核,如发生改变,则作为会计估计变更处理。在每个会计期间对使用寿命不确定的无形资产的预计使用寿命进行复核,如有证据表明无形资产的使用寿命是有限的,则估计其使用寿命并在预计使用寿命内摊销。
             项目                   预计使用寿命                                依据
    土地使用权                    受益年限               证载年限
    电力线路使用权                受益年限               资产使用寿命
    矿山开采权                    受益年限               证载年限、储量
    软件                          受益年限               合同、协议
    非专利技术                    受益年限               合同、协议(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;
                                                              唐山冀东水泥股份有限公司 2014 年半年度报告全文
    (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。(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
    本公司的研究开发支出根据其性质以及研发活动最终形成无形资产是否具有较大不确定性,分为研究阶段支出和开发阶段支出。(6)内部研究开发项目支出的核算
    研究阶段的支出,于发生时计入当期损益;开发阶段的支出,同时满足下列条件的,确认为无形资产:
    (1)完成该无形资产以使其能够使用或出售在技术上具有可行性;
    (2)具有完成该无形资产并使用或出售的意图;
    (3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场;无形资产将在内部使用的,应当证明其有用性;
    (4)有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    (5)归属于该无形资产开发阶段的支出能够可靠地计量。
    不满足上述条件的开发阶段的支出,于发生时计入当期损益。前期已计入损益的开发支出在以后期间不再确认为资产。已资本化的开发阶段的支出在资产负债表上列示为开发支出,自该项目达到预定可使用状态之日起转为无形资产列报。17、长期待摊费用
    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、房屋租赁费用、管道改造费用、拆迁补偿费、荒山补偿费等费用,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。
                                                              唐山冀东水泥股份有限公司 2014 年半年度报告全文18、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。19、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。
    收入确认具体政策:本公司销售商品收入以货物的发出作为收入确认时点,按已收或应收的合同或协议价款的公允价值确定销售商品收入金额;(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)确认提供劳务收入的依据
    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。
    收入确认具体政策:本公司销售商品收入以货物的发出作为收入确认时点,按已收或应收的合同或协议价款的公允价值确定销售商品收入金额;本公司提供劳务收入主要为运输劳务,一般以劳务提供完成作为收入确认时点,按已收或应收的合同或协议价款的公允价值确定提供劳务收入金额。
                                                                唐山冀东水泥股份有限公司 2014 年半年度报告全文20、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)会计政策
    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。21、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。
    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。
                                                                 唐山冀东水泥股份有限公司 2014 年半年度报告全文22、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。(3)售后租回的会计处理
    售后租回交易,是指资产卖主(承租人)将资产出售后再从买主(出租人)租回的交易。无论是承租人还是出租人,均应按照租赁准则的规定,将售后租回交易认定为融资租赁或经营租赁。
    售后租回交易形成融资租赁的,承租人对售后租回交易中售价与资产账面价值的差额应通过“递延收益-未实现售后租回损益(融资租赁)”科目进行核算,分摊时,按既定比例减少未实现售后租回损益,同时相应增加或减少折旧费用。23、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 √ 否本报告期主要会计政策、会计估计无变更(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否本报告期主要会计政策无变更(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否本报告期主要会计估计无变更24、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否本报告期未发现前期会计差错
                                                                 唐山冀东水泥股份有限公司 2014 年半年度报告全文(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否25、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
    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。
                                                                 唐山冀东水泥股份有限公司 2014 年半年度报告全文
       (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,其余的当年所得税和递延所得税费用或收益计入当期损益。
       当年所得税是指企业按照税务规定计算确定的针对当年发生的交易和事项,应纳给税务部门的金额,即应交所得税;递延所得税是指按照资产负债表债务法应予确认的递延所得税资产和递延所得税负债在年末应有的金额相对于原已确认金额之间的差额。
       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。
       4.重要会计估计的说明
       编制财务报表时,本公司管理层需要运用估计和假设,这些估计和假设会对会计政策的应用及资产、负债、收入及费用的金额产生影响。实际情况可能与这些估计不同。本公司管理层对估计涉及的关键假设和不确定性因素的判断进行持续评估。会计估计变更的影响在变更当期和未来期间予以确认。
       下列会计估计及关键假设存在导致未来期间的资产及负债账面值发生重大调整的重要风险。
       (1)应收款项减值
       本公司的应收款项在资产负债表日按摊余成本计量,已评估是否出现减值情況,并在出现减值情況时评估减值损失的具体金额。减值的客观证据包括显示个别或组合应收款项预计未来现金流量出现大幅下降的可判断数据,显示个别或组合应收款项中债务人的财务状况出现重大负面的可判断数据等事项。如果有证据表明该应收款项价值已恢复,且客观上与确认该损失后发生的事项有关,则将原确认的减值损失予以转回。
       (2)存货减值准备
       本公司定期估计存货的可变现净值,并对存货成本高于可变现净值的差额确认存货跌价损失。本公司在估计存货的可变现净值时,以同类货物的预计售价减去完工时将要发生的成本、销售费用以及相关税费后的金额确定。当实际售价或成本费用与以前估计不同时,管理层将会对可变现净值进行相应的调整。因此根据现有经验进行估计的结果可能会与之后实际结果有所不同,可能导致对资产负债表中的存货账面价值的调整。因此存货跌价准备的金额可能会随上述原因而发生变化。对存货跌价准备的调整将影响估计变更当期的损益。
       (3)商誉减值准备的会计估计
                                                                    唐山冀东水泥股份有限公司 2014 年半年度报告全文
    本公司每年对商誉进行减值测试。包含商誉的资产组和资产组组合的可收回金额为其预计未来现金流量的现值,其计算需要采用会计估计。
    (4)固定资产减值准备的会计估计
    本公司在资产负债表日对存在减值迹象的房屋建筑物、机器设备等固定资产进行减值测试。固定资产的可收回金额为其预计未来现金流量的现值和资产的公允价值减去处置费用后的净额中较高者,其计算需要采用会计估计。
    (5)递延所得税资产确认的会计估计
    递延所得税资产的估计需要对未来各个年度的应纳税所得额及适用的税率进行估计,递延所得税资产的实现取决于本公司及本公司之子公司未来是否很可能获得足够的应纳税所得额。未来税率的变化和暂时性差异的转回时间也可能影响所得税费用(收益)以及递延所得税的余额。上述估计的变化可能导致对递延所得税的重要调整。
    (6)固定资产、无形资产的可使用年限
    本公司至少于每年年度终了,对固定资产和无形资产的预计使用寿命进行复核。预计使用寿命是管理层基于同类资产历史经验、参考同行业普遍所应用的估计并结合预期技术更新而决定的。当以往的估计发生重大变化时,则相应调整未来期间的折旧费用和摊销费用。五、税项1、公司主要税种和税率
                 税种                                    计税依据                              税率
                                          主要产品及应税劳务增值税应纳税额
    增值税                                    为当期销项税额抵减可抵扣进项税额 17%、11%、6%
                                          后的余额
    营业税                                    应税劳务收入                         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%
    房产税                                    房产余值                             1.2%
    资源税                                    课税数量                             每吨 1.5 元至 3 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、包头冀东水泥有限公司、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、冀东水泥凤翔有限责任公司和盾石科技(北京)有限公司外,均执行25%的企业所得税税率。
                                                                       唐山冀东水泥股份有限公司 2014 年半年度报告全文2、税收优惠及批文
    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》和国家税务总局公告2012年第12号《关于深入实施西部大开发战略有关企业所得税问题的公告》,内蒙古亿利冀东水泥有限责任公司、包头冀东水泥有限公司、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冀东水泥凤翔有限责任公司征得主管税务机关同意减按15%的税率缴纳企业所得税。
    盾石科技(北京)有限公司根据财政部、国家税务总局财税(2012)27号《关于进一步鼓励软件产业和集成电路产业发展企业所得税政策的通知》,从2012年1月1日起至2016年12月31日止享受软件企业税收减免,本年减半征收企业所得税。
    根据财政部、国家税务总局财税(2008)156号《关于资源综合利用及其他产品增值税政策的通知》和财政部、国家税务总局财税(2009)163号《关于资源综合利用及其他产品增值税政策的补充的通知》,本公司采用旋窑法工艺生产并且生产原料中掺兑废渣比例不低于30%的水泥(包括水泥熟料)享受增值税即征即退的政策。六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                   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                                         中用于
    子公司 子公司            业务性 注册资 经营范                          持股比 表决权 是否合 少数股                  损超过
                注册地                              际投资 净投资                                         冲减少
    全称    类型              质     本           围                       例       比例     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
                                          水泥及冀东水
                吉林省                    水泥制
    泥吉林 有限责            生产与 130,000             133,368            100.00    100.00
                吉林市                    品制                                            是
    有限责 任公司            销售   ,000.00             ,474.39                  %       %
                昌邑区                    造、销任公司
                                          售
                                                               唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                            水泥及
    沈阳冀            辽宁省
                                            水泥制
    东水泥 有限责 沈阳市 生产与 70,000,                  55,916,                          14,330,
                                            品制               80.00% 80.00% 是
    有限公 任公司 苏家屯 销售         000.00              027.76                           683.04
                                            造、销
    司                区
                                            售
                                            干粉建
    唐山盾            河北省
                                            材产品
    石干粉            唐山市
         有限责            生产与 59,800, 的生       59,721,   100.00   100.00
    建材有            高新技                                                         是
         任公司            销售   000.00    产、销    000.00       %        %
    限责任            术开发
                                            售及服
    公司              区
                                            务
                                            水泥、冀东水
                                            熟料、
    泥磐石 有限责 吉林省 生产与 356,400                  357,032   100.00   100.00
                                            水泥制                               是
    有限责 任公司 磐石市 销售         ,000.00            ,626.09       %        %
                                            品的生任公司
                                            产销售
    冀东水                                      水泥生
    泥扶余 有限责 吉林省 生产与 65,000, 产、销           65,042,   100.00   100.00
                                                                                 是
    有限责 任公司 扶余市 销售         000.00    售、运    550.22       %        %
    任公司                                      输
                                            水泥及天津冀
                                            水泥制
    东水泥 有限责 天津市 生产与 83,301,                  77,500,                          6,989,4
                                            品制               91.00% 91.00% 是
    有限公 任公司 宁河县 销售         900.00              000.00                            27.08
                                            造、销司
                                            售
                                            混凝土
                                            外加
                                            剂、水
    唐山冀            河北省                    泥助磨
    东水泥            唐山市                    剂、浇
         有限责            生产与 50,000,            50,344,   100.00   100.00
    外加剂            高新技                    注料、                               是
         任公司            销售   000.00              666.35       %        %
    有限责            术开发                    其他外
    任公司            区                        加剂的
                                            研制、
                                            生产、
                                            销售
                                            水泥、
    冀东水                                      水泥制
    泥滦县 有限责 河北省 生产与 421,495 品生产           296,191                          168,923
                                                               67.59% 67.59% 是
    有限责 任公司 滦县         销售   ,472.00 和销       ,232.80                          ,666.65
    任公司                                      售,汽
                                            车运输
                                                               唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                            服务
    内蒙古                                      水泥、
    冀东水            内蒙古                    水泥熟
         有限责            生产与 428,504            647,879   100.00   100.00
    泥有限            自治区                    料的生                               是
         任公司            销售   ,400.00            ,000.00       %        %
    责任公            武川县                    产和销
    司                                          售
    辽阳冀                                      水泥、
    东水泥 有限责 辽宁省 生产与 200,000 熟料的           221,125   100.00   100.00
                                                                                 是
    有限公 任公司 辽阳市 销售         ,000.00 生产和     ,000.00       %        %
    司                                          销售唐山冀
                                            冀东集东水泥
                  河北省                    团系统
    职工教 有限责              技术服 1,000,0            900,000                          55,119.6
                  唐山市                    内培训             90.00% 90.00% 是
    育培训 任公司              务     00.00                  .00                                9
                  丰润区                    及技术有限公
                                            服务司
                                            水泥、
    内蒙古                                      熟料及
                  内蒙古
    亿利冀                                      相关建
         有限责 自治区 生产与 130,000                76,700,                           78,251,
    东水泥                                      材产品             59.00% 59.00% 是
         任公司 达拉特 销售       ,000.00             000.00                           741.89
    有限责                                      的制
                  旗
    任公司                                      造、销
                                            售
    冀东水                                      水泥用
    泥滦县                                      砂岩、
         有限责 河北省 开采与 5,000,0                5,000,0   100.00   100.00
    砂岩矿                                      玻璃用                               是
         任公司 滦县       销售   00.00                00.00       %        %
    有限责                                      硅砂开
    任公司                                      采销售
                                            水泥、
                                            熟料及冀东水
                  吉林省                    相关建
    泥永吉 有限责              生产与 340,000            340,000   100.00   100.00
                  吉林市                    材产品                               是
    有限责 任公司              销售   ,000.00            ,000.00       %        %
                  永吉县                    的制任公司
                                            造、销
                                            售
                                            软件、
    唐山市                                      总包信
    盾石信            河北省                    息化工
         有限责            咨询服 5,000,0            5,000,0   100.00   100.00
    息技术            唐山市                    程项                                 是
         任公司            务     00.00                00.00       %        %
    有限公            丰润区                    目、管
    司                                          理咨询
                                            计算机
                                                             唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                          及相关
                                          配件、
                                          耗材
                                          维修电
                                          工、机
    唐山冀                                    修钳
                河北省
    东职业 有限责            培训服 300,000 工、焊     300,000   100.00   100.00
                唐山市                                                         是
    技能培 任公司            务     .00       工、水       .00       %        %
                丰润区
    训学校                                    泥窑巡
                                          检工等
                                          培训
                                          水泥、
                                          熟料及冀东水
                河北省                    相关建
    泥丰润 有限责            生产与 150,000            150,000   100.00   100.00
                唐山市                    材产品                               是
    有限责 任公司            销售   ,000.00            ,000.00       %        %
                丰润区                    的制任公司
                                          造、销
                                          售
    冀东海                                    水泥熟
    天水泥                                    料及相
         有限责 山西省 生产与 453,150              271,890                          188,733
    闻喜有                                    关建材             60.00% 60.00% 是
         任公司 闻喜县 销售     ,000.00            ,000.00                          ,083.27
    限责任                                    的制造
    公司                                      和销售
                                          水泥熟临澧冀
                                          料生产
    东水泥 有限责 湖南省 生产与 278,500                276,500                          2,445,3
                                          和销               99.28% 99.28% 是
    有限公 任公司 临澧县 销售       ,000.00            ,000.00                            36.72
                                          售;普司
                                          通货运
                                          水泥及大同冀
                山西省                    水泥制
    东水泥 有限责            生产与 534,000            534,000   100.00   100.00
                大同市                    品制                                 是
    有限责 任公司            销售   ,000.00            ,000.00       %        %
                南郊区                    造、销任公司
                                          售
    冀东水                                    水泥熟
    泥璧山 有限责 重庆市 生产与 368,000 料制           368,000   100.00   100.00
                                                                               是
    有限责 任公司 璧山县 销售       ,000.00 造、销     ,000.00       %        %
    任公司                                    售
    冀东水                                    水泥及
    泥重庆                                    水泥制
         有限责 重庆市 生产与 330,000              330,000   100.00   100.00
    合川有                                    品制                                 是
         任公司 合川区 销售     ,000.00            ,000.00       %        %
    限责任                                    造、销
    公司                                      售
                                                               唐山冀东水泥股份有限公司 2014 年半年度报告全文
    冀东水                                      水泥及
                  内蒙古
    泥阿巴                                      水泥制
         有限责 自治区 生产与 215,250                215,306   100.00   100.00
    嘎旗有                                      品制                                 是
         任公司 阿巴嘎 销售       ,000.00            ,317.50       %        %
    限责任                                      造、销
                  旗
    公司                                        售
                                            水泥熟唐县冀
                  河北省                    料生产
    东水泥 有限责              生产与 325,000            325,000   100.00   100.00
                  保定市                    和销                                 是
    有限责 任公司              销售   ,000.00            ,000.00       %        %
                  唐县                      售;普任公司
                                            通货运
    冀东水                                      硅酸盐
    泥葫芦            辽宁省                    水泥、
         有限责            生产与 50,000,            50,000,   100.00   100.00
    岛有限            葫芦岛                    熟料生                               是
         任公司            销售   000.00              000.00       %        %
    责任公            市                        产及销
    司                                          售
                                            经营水
                                            泥、熟冀东水
                                            料及石
    泥凤翔 有限责 陕西省 生产与 280,000                  252,000                          30,398,
                                            灰石的             90.00% 90.00% 是
    有限责 任公司 凤翔县 销售         ,000.00            ,000.00                          709.64
                                            生产制任公司
                                            造、销
                                            售
                                            水泥、
                                            熟料及涞水冀
                                            相关建
    东水泥 有限责 河北省 生产与 370,000                  370,000   100.00   100.00
                                            材产品                               是
    有限责 任公司 涞水县 销售         ,000.00            ,000.00       %        %
                                            的制任公司
                                            造、销
                                            售
                                            水泥、冀东水
                                            石料的
    泥(烟            山东省
         有限责            生产与 328,000 加工与     328,000   100.00   100.00
    台)有            烟台市                                                         是
         任公司            销售   ,000.00 销售、     ,000.00       %        %
    限责任            福山区
                                            货物运公司
                                            输
                                            水泥、
    唐山冀                                      熟料及
    东启新            河北省                    相关建
         有限责            生产与 275,000            275,000   100.00   100.00
    水泥有            唐山市                    材产品                               是
         任公司            销售   ,000.00            ,000.00       %        %
    限责任            古冶区                    的制
    公司                                        造、销
                                            售
                                                             唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                          水泥、
    冀东水                                    熟料及
    泥重庆                                    相关建
         有限责 重庆市 生产与 366,000              201,300                          2,124,0
    江津有                                    材产品             55.00% 55.00% 是
         任公司 江津区 销售     ,000.00            ,000.00                            90.43
    限责任                                    的制
    公司                                      造、销
                                          售
                                          水泥、
                                          熟料及奎山冀
                                          相关建
    东水泥 有限责 河北省 生产与 900,000                540,000                          374,601
                                          材产品             60.00% 60.00% 是
    有限公 任公司 隆尧县 销售       ,000.00            ,000.00                          ,315.97
                                          的制司
                                          造、销
                                          售
                                          水泥、
                                          水泥熟
                                          料及相
                                          关建材
                                          产品的
                                          生产、
    平泉冀                                    销售;
    东水泥 有限责 河北省 生产与 275,000 与水泥         275,000   100.00   100.00
                                                                               是
    有限责 任公司 平泉县 销售       ,000.00 相关的     ,000.00       %        %
    任公司                                    技术咨
                                          询、技
                                          术服
                                          务;石
                                          灰石开
                                          采、加
                                          工
                                          经营水
                                          泥、熟阳泉冀
                山西省                    料及石
    东水泥 有限责            生产与 385,000            385,000   100.00   100.00
                阳泉市                    灰石的                               是
    有限责 任公司            销售   ,000.00            ,000.00       %        %
                郊区                      生产制任公司
                                          造、销
                                          售
                                          经营水
    包头冀                                    泥、熟
                内蒙古
    东水泥 有限责            生产与 302,000 料及石     302,000   100.00   100.00
                自治区                                                         是
    有限公 任公司            销售   ,000.00 灰石的     ,000.00       %        %
                达茂旗
    司                                        生产制
                                          造、销
                                                            唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                         售
    辽阳冀                                   石灰石
    东恒盾 有限责 辽宁省 生产与 90,000, 碎石加        70,000,                          12,420,
                                                            77.78% 77.78% 是
    矿业有 任公司 辽阳市 销售       000.00   工;销   000.00                           742.53
    限公司                                   售
                                         水泥相
                                         关建材
                                         产品的
    深州冀                                   生产、
    东水泥 有限责 河北省 生产与 70,000, 销售;        68,295,   100.00   100.00
                                                                              是
    有限责 任公司 深州市 销售       000.00   与水泥   372.47        %        %
    任公司                                   相关的
                                         技术咨
                                         询、技
                                         术服务
                                         水泥的
                                         生产与
    张家口                                   销售、
                河北省
    冀东水                                   矿渣销
         有限责 张家口 生产与 63,138,             47,718,                          18,062,
    泥有限                                   售及矿             66.00% 66.00% 是
         任公司 市宣化 销售     879.00            531.22                           098.03
    责任公                                   渣超细
                区
    司                                       粉的生
                                         产与销
                                         售
                                         普通货
                                         运;销
    重庆冀                                   售水
    东水泥 有限责 重庆市            18,000, 泥、熟    18,000,   100.00   100.00
                         销售                                                 是
    物流有 任公司 璧山县            000.00   料、混   000.00        %        %
    限公司                                   凝土、
                                         矿产品
                                         等
                                         技术开
                                         发推广
                                         转让;
    盾石科                                   销售计
    技(北 有限责 北京市 技术咨 5,000,0 算机、        5,000,0   100.00   100.00
                                                                              是
    京)有 任公司 海淀区 询服务 00.00        软件及    00.00        %        %
    限公司                                   辅助设
                                         备;企
                                         业管理
                                         咨询等
                                                             唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                          水泥及
                                          水泥制
                                          品、矿
                                          渣超细
    冀东水                                    粉、建
                哈尔滨
    泥黑龙 有限责            生产与 162,000 筑材料     162,000   100.00   100.00
                市阿城                                                         是
    江有限 任公司            销售   ,000.00 制造项     ,000.00       %        %
                区
    公司                                      目的筹
                                          建、余
                                          热发电
                                          项目的
                                          筹建
                                          水泥、
    内蒙古                                    熟料及
                乌兰察
    伊东冀                                    相关建
         有限责 布市卓 生产与 120,000              70,800,                          41,919,
    东水泥                                    材产品             59.00% 59.00% 是
         任公司 资县旗 销售     ,000.00             000.00                          344.54
    有限公                                    的制
                下营
    司                                        造、销
                                          售
                                          资源综
                                          合利用
                                          相关技
                                          术开
    唐山冀                                    发、转
    东资源          河北省                    让、服
    综合利 有限责 唐山市 生产与 90,000, 务;水         90,000,   100.00   100.00
                                                                               是
    用发展 任公司 曹妃甸 销售       000.00    渣、钢    000.00       %        %
    有限公          工业区                    渣、粉
    司                                        煤灰等
                                          的资源
                                          开发、
                                          生产、
                                          销售
                                          普通货
                                          运;销
    山西冀                                    售水
                山西省
    东物流 有限责                   35,000, 泥、熟     35,000,   100.00   100.00
                大同市 销售                                                    是
    贸易有 任公司                   000.00    料、水    000.00       %        %
                南郊区
    限公司                                    泥添加
                                          剂、钢
                                          材等
    灵寿冀 有限责 河北省 生产与 60,000, 水泥的         35,400,                          24,473,
                                                             59.00% 59.00% 是
    东中山 任公司 石家庄 销售       000.00    生产和    000.00                          453.56
                                                             唐山冀东水泥股份有限公司 2014 年半年度报告全文
    水泥有          市灵寿                    销售
    限公司          县
                                          水泥、
                                          水泥熟
                                          料及矿
                                          粉的生米脂冀
                陕西省                    产和销
    东水泥 有限责            生产与 160,000            97,600,                          59,718,
                榆林市                    售;设             61.00% 61.00% 是
    有限公 任公司            销售   ,000.00            000.00                           802.79
                米脂县                    备维司
                                          修;相
                                          关技术
                                          咨询服
                                          务
                                          销售水
                                          渣、钢
    唐山海          河北省
                                          渣、粉
    港冀东 有限责 唐山市 货物销 40,000,                20,000,   100.00   100.00
                                          煤灰、                               是
    建材有 任公司 海港开 售         000.00             000.00        %        %
                                          脱硫石
    限公司          发区
                                          膏、矿
                                          渣粉
                                          货物专
                                          用运
                                          输;销
                                          售水
                                          泥、水
    阳泉冀                                    泥熟
                山西省 货物运
    东物流 有限责                   30,000, 料、水     30,000,   100.00   100.00
                阳泉市 输与销                                                  是
    贸易有 任公司                   000.00    泥添加   000.00        %        %
                郊区     售
    限公司                                    剂、水
                                          泥制
                                          品、铝
                                          矾土、
                                          石灰石
                                          等
    山东冀                                    销售、
                山东省 货物销
    东胜潍 有限责                   50,000, 建材、     12,750,                          12,519,
                寿光市 售与仓                                51.00% 51.00% 是
    建材有 任公司                   000.00    货物仓   000.00                           497.04
                羊口镇 储
    限公司                                    储
                                          公路运
    陕西冀          陕西省 货物运
                                          输、装
    东物流 有限责 宝鸡市 输、销 28,000,                14,280,                          14,174,
                                          卸搬               51.00% 51.00% 是
    服务有 任公司 陈仓物 售及维 000.00                 000.00                           514.62
                                          运;汽
    限公司          流园区 修
                                          车、工
                                                              唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                           程机械
                                           及液化
                                           天然气
                                           设备维
                                           修;建
                                           筑材
                                           料、砂
                                           石骨
                                           料、煤
                                           炭、液
                                           化天然
                                           气设备
                                           销售;
                                           货物运
                                           输;货
                                           物配
                                           载;物
                                           流仓唐县冀
                河北省                     储;矿
    东物流 有限责            货物运 14,000,             14,000,   100.00   100.00
                保定市                     渣、水                               是
    服务有 任公司            输       000.00            000.00        %        %
                唐县                       泥 熟限公司
                                           料、建
                                           材销
                                           售;三
                                           类机动
                                           车维修
                                           道路普
                                           通货物
                                           运输;
                                           各种大
                                           宗原材
                                           料、大
                                           型设备
    吉林冀                   货物运            装卸、
                永吉县
    东物流 有限责            输、仓 16,000, 搬运;      16,000,   100.00   100.00
                西阳镇                                                          是
    有限公 任公司            储、销 000.00     机械设   000.00        %        %
                内
    司                       售                备租
                                           赁;汽
                                           车配
                                           件、钢
                                           材、五
                                           金、机
                                           械等仓
                                           储、销
                                                                            唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                               售通过设立或投资等方式取得的子公司的其他说明吉林冀东物流有限公司成立于2014年2月,注册资本16,000,000元,为本公司全资子公司。(2)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                                          中用于
    子公司 子公司              业务性 注册资 经营范                             持股比 表决权 是否合 少数股                   损超过
                  注册地                                 际投资 净投资                                          冲减少
    全称     类型                  质     本           围                       例       比例     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
                                               水泥及三河冀
                                               水泥制
    东水泥 有限责 河北省 生产与 80,000,                      81,223,            100.00    100.00
                                               品制                                            是
    有限责 任公司 三河市 销售            000.00               647.30                  %       %
                                               造、销任公司
                                               售
                                               水泥熟
                                               料、水唐山冀
                  河北省                       泥及水
    东水泥 有限责              生产与 354,650                328,978                                      69,391,
                  唐山市                       泥制品                       85.02% 85.02% 是
    三友有 任公司              销售      ,000.00             ,325.00                                       127.86
                  古冶区                       的生限公司
                                               产、销
                                               售
                                               汽车修唐山冀
                                               理;汽
    东水泥            河北省
         有限责            货物运 80,000, 车配件         94,149,            100.00    100.00
    汽车运            唐山市                                                                       是
         任公司            输        000.00    批发、     838.78                  %       %
    输有限            丰润区
                                               零售;公司
                                               普通货
                                                                         唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                            运;水
                                            泥、熟
                                            料装卸
                                            塑料门
                                            窗及其
    唐山冀                                      他塑料
                  河北省
    昌塑料 有限责              生产与 17,430, 制品、      4,444,2                                      4,859,0
                  唐山市                                                 75.00% 75.00% 是
    制品有 任公司              销售   000.00    水泥编      67.72                                        66.92
                  唐马路
    限公司                                      织袋的
                                            生产销
                                            售(3)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                                          中用于
    子公司 子公司              业务性 注册资 经营范                          持股比 表决权 是否合 少数股                   损超过
                  注册地                              际投资 净投资                                          冲减少
    全称     类型               质     本           围                       例       比例     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
                                            水泥制
    东水泥 有限责 河北省 生产与 350,000                   391,620            100.00    100.00
                                            品制                                            是
    有限责 任公司 承德县 销售         ,000.00             ,720.39                  %       %
                                            造、销任公司
                                            售
    陕西秦                                      水泥及
    岭水泥            陕西省                    水泥制
         股份有            生产与 660,800             309,534                                      100,677
    (集团)            铜川市                    品制                         28.05% 28.05% 是
         限公司            销售   ,000.00             ,731.49                                      ,397.20
    股份有            耀州区                    造、销
    限公司                                      售
                                                               唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                            水泥、
                                            熟料及山西双
                  太原市                    相关建
    良鼎新 有限责              生产与 250,000            300,000                         199,108
                  杏花岭                    材产品             60.00% 60.00% 是
    水泥有 任公司              销售   ,000.00            ,000.00                          ,171.21
                  区                        的制限公司
                                            造、销
                                            售
                                            经销水
                                            泥、矿
                                            渣、石
                                            粉、石唐山市
                  河北省                    渣、钢
    鑫研建 有限责              生产与 75,000,            85,155,                          2,575,9
                  唐山市                    材、陶             95.00% 95.00% 是
    材有限 任公司              销售   000.00              360.34                           43.75
                  丰南区                    瓷、建公司
                                            材(不
                                            含木材
                                            和石
                                            灰)等吴堡冀
    东特种 有限责 陕西省 生产与 140,000 水泥制           173,910                         128,460
                                                               51.00% 51.00% 是
    水泥有 任公司 吴堡县 销售         ,000.00 造         ,000.00                          ,798.92限公司
                                            建筑石
                                            料灰岩
    昌黎冀            河北省                    露天开
    东水泥 有限责 秦皇岛 生产与 140,048 采;水 94,307,1                                   31,265,
                                                               69.00% 69.00% 是
    有限公 任公司 市昌黎 销售         ,400.00 泥熟         18.73                          039.75
    司                县                        料、水
                                            泥制造
                                            销售
                                            水泥、
                                            水泥熟
                                            料及矿
                                            粉的生
    灵寿冀            河北省
                                            产、销
    东水泥 有限责 石家庄 生产与 451,000                  266,090                         137,134
                                            售,设             59.00% 59.00% 是
    有限责 任公司 市灵寿 销售         ,000.00            ,000.00                          ,047.75
                                            备维
    任公司            县
                                            修,相
                                            关技术
                                            咨询服
                                            务
    易县鑫            河北省                    石灰岩
         有限责            生产与 21,850,            21,850,   100.00   100.00 是
    海矿业            保定市                    开采;
                                                                 唐山冀东水泥股份有限公司 2014 年半年度报告全文
    有限公 任公司 易县       销售     000.00    石子加     000.00        %        %
    司                                          工、白
                                            灰加
                                            工;石
                                            料、白
                                            灰、石
                                            渣销售
                                            石料开易县炎
                河北省                      采加工
    岩建材 有限责            生产与 1,000,0                1,000,0   100.00   100.00
                保定市                      项目筹                                 是
    有限责 任公司            销售     00.00                 00.00        %        %
                易县                        建;石任公司
                                            材销售
                                            水泥制
                                            售、建
                                            筑材
                                            料、黑
                                            色金属
                                            材料、唐山冀
                河北省                      有色金
    东灰剑 有限责            生产与 158,760                80,937,                          65,547,
                唐山市                      属材                 51.00% 51.00% 是
    水泥有 任公司            销售     ,000.00              000.00                           258.60
                丰润区                      料、五限公司
                                            金交
                                            电、水
                                            泥制品
                                            批发零
                                            售;普
                                            通货运
                                            货物专
                                            用运输
                                            (罐
                                            式);销
                                            售矿中国建
                                            粉、粉
    筑材料                   货物运
                北京市                      煤灰、
    北京散 有限责            输、仓 7,523,1                37,000,   100.00   100.00
                大兴区                      钢材、                                 是
    装水泥 任公司            储、销 58.95                  000.00        %        %
                黄村镇                      木材、
    有限公                   售
                                            水泥;司
                                            仓储服
                                            务,租
                                            赁机械
                                            (不含
                                            汽车)
                                                                     唐山冀东水泥股份有限公司 2014 年半年度报告全文2、合并范围发生变更的说明合并报表范围发生变更说明本年纳入本公司合并报表范围的子公司为66家,上年为65家。√ 适用 □ 不适用与上年相比本年(期)新增合并单位 1 家,原因为本年新投资设立1家公司:吉林冀东物流有限公司3、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
    吉林冀东物流有限公司                                                      15,964,045.85                            -35,954.15七、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:                            --               --         87,700.09         --               --                 250,950.65
    人民币                           --               --         87,700.09         --               --                 250,950.65
    银行存款:                       --               --   2,886,354,880.02        --               --         2,505,155,197.22
    人民币                           --               --   2,886,335,900.50        --               --         2,505,136,162.83
    美元                              3,086.10 6.15              18,979.52          3,084.54 6.17                       19,034.39
    其他货币资金:                   --               --    171,502,830.04         --               --           117,018,261.34
    人民币                           --               --    171,502,830.04         --               --           117,018,261.34
    合计                             --               --   3,057,945,410.15        --               --         2,622,424,409.21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、应付债券保证金等。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
                                                                     唐山冀东水泥股份有限公司 2014 年半年度报告全文
    交易性权益工具投资                                                      77,261,342.40                        82,300,125.60
    合计                                                                    77,261,342.40                        82,300,125.603、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                                                      1,564,373,180.61                      2,137,984,622.01
    商业承兑汇票                                                           500,000.00
    合计                                                              1,564,873,180.61                      2,137,984,622.01(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
    出票单位 1            2014 年 01 月 27 日   2014 年 07 月 27 日                  10,000,000.00
    出票单位 1            2014 年 01 月 27 日   2014 年 07 月 27 日                  10,000,000.00
    出票单位 2            2014 年 05 月 29 日   2014 年 11 月 29 日                  10,000,000.00
    出票单位 2            2014 年 05 月 29 日   2014 年 11 月 29 日                  10,000,000.00
    出票单位 3            2014 年 02 月 24 日   2014 年 08 月 24 日                      5,000,000.00
    合计                             --                    --                        45,000,000.00                --(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况公司已经背书给其他方但尚未到期的票据
                                                                                                                    单位: 元
       出票单位              出票日期               到期日                      金额                         备注
    出票单位 4            2014 年 01 月 29 日   2014 年 07 月 29 日                  10,000,000.00
    出票单位 5            2014 年 05 月 12 日   2014 年 11 月 12 日                      6,500,000.00
    出票单位 6            2014 年 05 月 16 日   2014 年 11 月 16 日                      5,000,000.00
    出票单位 7            2014 年 04 月 22 日   2014 年 10 月 22 日                      5,000,000.00
    出票单位 7            2014 年 04 月 22 日   2014 年 10 月 22 日                      5,000,000.00
    合计                             --                    --                        31,500,000.00                --
                                                                                  唐山冀东水泥股份有限公司 2014 年半年度报告全文4、应收股利
                                                                                                                               单位: 元
                                                                                                                        相关款项是否发
       项目            期初数           本期增加             本期减少                 期末数        未收回的原因
                                                                                                                             生减值账龄一年以内的
                   86,598,000.00        4,000,000.00         90,598,000.00应收股利
    其中:                   --                 --                        --                --                  --                 --冀东海德堡(扶
                   46,598,000.00                             46,598,000.00风)水泥有限公司冀东海德堡(泾
                   40,000,000.00                             40,000,000.00阳)水泥有限公司唐山曹妃甸盾石
    新型建材有限公                          4,000,000.00             4,000,000.00司
    其中:                   --                 --                        --                --                  --                 --
    合计               86,598,000.00        4,000,000.00         90,598,000.00                                  --                 --5、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     229,925,73                 44,595,257.                     42,959,20               42,959,202.6
                                          10.39%                           19.40%                   3.11%                       100.00%
    提坏账准备的应收账款             4.75                            00                      2.64                            4按组合计提坏账准备的应收账款
                         1,282,572,7                 185,865,01                     921,804,6               168,635,044.
    1)账龄组合                               57.93%                           14.49%               66.72%                              18.29%
                                47.05                        8.31                      87.44                            46
                         551,149,42                                                 386,092,8
    2)关联方组合                             24.89%                                                27.95%
                                 9.89                                                  01.68
    3)正常银行未达账项组                                                               24,426,61
                                                                                                    1.77%
    合                                                                                       0.18
                         1,833,722,1                 185,865,01                     1,332,324               168,635,044.
    组合小计                                  82.82%                           10.14%               96.44%                              12.66%
                                76.94                        8.31                     ,099.30                           46
    单项金额虽不重大但单     150,344,41                 9,625,179.4                     6,286,852
                                            6.79%                           6.40%                   0.45% 6,286,852.87          100.00%
    项计提坏账准备的应收             4.27                             6                       .87
                                                                                        唐山冀东水泥股份有限公司 2014 年半年度报告全文账款
                           2,213,992,3                        240,085,45                  1,381,570                      217,881,099.
    合计                                            --                              --                           --                                   --
                                      25.96                         4.77                    ,154.81                                 97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。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,预计
    陕西延安秦岭水泥粉磨有限公司                              19,066,833.04          19,066,833.04                         100.00%
                                                                                                                                 不能收回
    陕西西汉高速公路有限公司                                  10,225,528.98          10,225,528.98                         100.00% 预计不能收回
    陕西秦岭水泥西安经销部                                     4,358,196.92              4,358,196.92                      100.00% 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                      100.00% 停业
    耀县水泥厂延安经销部                                       3,102,795.16              3,102,795.16                      100.00% 实体已不存在
    宝鸡市建材公司                                             3,089,532.49              3,089,532.49                      100.00% 预计不能收回
    客户 1                                                     8,206,813.90               820,681.39                        10.00% 根据可收回性计提
    客户 2                                                     6,158,054.56               815,372.97                        13.24% 根据可收回性计提
    其他客户                                              172,601,663.65                                                             预计可全额收回
    合计                                                  229,925,734.75             44,595,257.00                    --                        --组合中,按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                1,044,420,197.64         81.43%               52,221,009.90          595,096,660.01              64.56%          29,754,833.00
    1 年以内小计            1,044,420,197.64         81.43%               52,221,009.90          595,096,660.01              64.56%          29,754,833.00
    1至2年                     71,475,458.25             5.57%                7,147,545.82       176,675,383.30              19.17%          17,667,538.33
    2至3年                     45,613,426.10             3.56%            13,684,027.82           31,441,386.62               3.41%           9,432,415.98
    3 年以上                  121,063,665.06             9.44%           112,812,434.77          118,591,257.51              12.86%       111,780,257.15
    3至4年                     14,358,991.12             1.12%                7,179,495.56        12,365,425.96               1.34%           6,182,712.98
                                                                         唐山冀东水泥股份有限公司 2014 年半年度报告全文
    4至5年                      5,358,673.68     0.42%           4,286,938.95       3,141,436.91          0.34%         2,513,149.53
    5 年以上                  101,346,000.26     7.90%         101,346,000.26     103,084,394.64         11.18%       103,084,394.64
    合计                    1,282,572,747.05     --            185,865,018.31     921,804,687.44          --          168,635,044.46组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                          单位: 元
               组合名称                                 账面余额                                      坏账准备
    关联方组合                                                          551,149,429.89
    合计                                                                551,149,429.89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
    项计提坏账准备的应收               150,344,414.27            9,625,179.46                       6.40% 根据可收回性计提账款
    合计                               150,344,414.27            9,625,179.46               --                          --(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
    客户 3                       诉讼执行               账龄在 5 年以上                     12,449,125.07              12,449,125.07
    陕西东升建材有限公司         清欠回款               按账龄计提                               171,885.00                  171,885.00
    陕西秦浦建材有限公司         清欠回款               按账龄计提                               100,000.00                  100,000.00
    合计                                    --                    --                        12,721,010.07               --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
                                                                                                                          单位: 元
       应收账款内容              账面余额                坏账金额                    计提比例                      理由
    陕西延安秦岭水泥粉磨                                                                                      已经宣告破产,预计不能
                                    19,066,833.04           19,066,833.04                     100.00%
    有限公司                                                                                                  收回陕西西汉高速公路有限
                                    10,225,528.98           10,225,528.98                     100.00% 预计不能收回公司
    陕西秦岭水泥西安经销                 4,358,196.92            4,358,196.92                     100.00% 实体已不存在
                                                                   唐山冀东水泥股份有限公司 2014 年半年度报告全文部陕西秦岭建材发展有限
                                    3,116,316.05         3,116,316.05                     100.00% 停业责任公司
    耀县水泥厂延安经销部                3,102,795.16         3,102,795.16                     100.00% 实体已不存在
    宝鸡市建材公司                      3,089,532.49         3,089,532.49                     100.00% 预计不能收回
    客户 1                              8,206,813.90          820,681.39                       10.00% 根据可收回性计提
    客户 2                              6,158,054.56          815,372.97                       13.24% 根据可收回性计提
    其他客户                          172,601,663.65                                                   预计可全额收回单项金额虽不重大但单
    项计提坏账准备的应收              150,344,414.27         9,060,538.16                         6.03% 根据可收回性计提账款
    合计                              380,270,149.02        53,655,795.16                --                      --(3)应收账款中金额前五名单位情况
                                                                                                                  单位: 元
         单位名称          与本公司关系                金额                        年限             占应收账款总额的比例唐山冀东混凝土有限公
                       关联方                          533,600,453.92 2 年以内                                      24.10%司及其附属企业
    客户 4                 非关联方                         64,449,648.65 1 年以内                                      2.91%
    客户 5                 非关联方                         31,233,397.58 2 年以内                                      1.41%
    客户 6                 非关联方                         28,930,131.53 1 年以内                                      1.31%
    客户 7                 非关联方                         28,823,761.93 1 年以内                                      1.30%
    合计                               --                  687,037,393.61                --                             31.03%(4)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唐山冀东混凝土有限公司及 受同一控股股东及最终控制方
                                                                          533,600,453.92                            24.10%
    其附属企业                 控制的其他企业冀东海德堡(泾阳)水泥有
                           合营企业                                            6,240,360.00                         0.29%限公司冀东海德堡(扶风)水泥有
                           合营企业                                            4,203,650.00                         0.19%限公司
    鞍山冀东水泥有限责任公司 合营企业                                              3,527,370.50                         0.16%冀东水泥扶风运输有限责任
                           合营企业                                            2,545,909.00                          0.11%公司
                                                                        唐山冀东水泥股份有限公司 2014 年半年度报告全文
                           受同一控股股东及最终控制方
    冀东发展物流有限公司                                                            468,136.47                            0.02%
                           控制的其他企业冀东发展集团国际贸易有限 受同一控股股东及最终控制方
                                                                                369,200.00                            0.02%
    公司                       控制的其他企业冀东海德堡(陕西)物流有
                           合营企业                                                75,000.00                          0.00%限公司
                           受同一控股股东及最终控制方
    唐山冀东机电设备有限公司                                                           30,000.00                          0.00%
                           控制的其他企业河北省建筑材料工业设计研 受同一控股股东及最终控制方
                                                                                   30,000.00                          0.00%
    究院                       控制的其他企业唐山盾石建筑工程有限责任 受同一控股股东及最终控制方
                                                                                   24,900.00                          0.00%
    公司                       控制的其他企业唐山冀东发展燕东建设有限 受同一控股股东及最终控制方
                                                                                   14,450.00                          0.00%
    公司                       控制的其他企业涞水冀东发展建材有限责任 受同一控股股东及最终控制方
                                                                                   10,000.00                          0.00%
    公司                       控制的其他企业
                           受同一控股股东及最终控制方
    涞水京涞建材有限责任公司                                                           10,000.00                          0.00%
                           控制的其他企业
    合计                                      --                                551,149,429.89                            24.89%6、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
                       226,161,034.             17,084,865.7
    提坏账准备的其他应收                   36.39%                    7.55% 7,990,582.58        1.69%     7,990,582.58 100.00%
                                  18                      7款按组合计提坏账准备的其他应收款
                       252,756,669.             41,466,238.1             348,270,714.
    账龄组合                               40.67%                  16.41%                     73.78% 51,549,757.74        14.80%
                                  01                      1                        41
                       110,103,626.                                      112,334,255.
    保证金和备用金组合                     17.72%                                             23.80%
                                  65                                               61
                       362,860,295.             41,466,238.1             460,604,970.
    组合小计                               58.39%                  11.43%                     97.58% 51,549,757.74        11.19%
                                  66                      1                        02
    单项金额虽不重大但单 32,440,665.7       5.22% 4,199,397.33     12.94% 3,444,583.98         0.73%     3,444,583.98 100.00%
                                                                        唐山冀东水泥股份有限公司 2014 年半年度报告全文
    项计提坏账准备的其他             2应收款
                       621,461,995.             62,750,501.2              472,040,136.
    合计                                    --                         --                         --         62,984,924.30      --
                                56                        1                        58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、保证金和备用金组合;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
    收购股权 1                      90,942,831.86              9,094,283.19                        10.00% 根据可收回性计提
    礼泉秦岭水泥有限公司             7,990,582.58              7,990,582.58                       100.00% 预计不能收回
    其他                           127,227,619.74                                                            预计可全额收回
    合计                           226,161,034.18             17,084,865.77                  --                        --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
                                                                                                                         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                     143,988,153.80 56.97%             7,199,407.70    144,357,760.59 41.45%                7,217,888.03
    1 年以内小计                 143,988,153.80 56.97%             7,199,407.70    144,357,760.59 41.45%                7,217,888.03
    1至2年                         64,906,031.74 25.68%            6,490,603.18    156,346,369.29 44.89%              15,634,636.93
    2至3年                         14,330,584.67    5.67%          4,299,175.41     14,631,869.67      4.20%            4,389,560.90
    3 年以上                       29,531,898.80 11.68%        23,477,051.82        32,934,714.86      9.46%          24,307,671.88
    3至4年                          9,023,157.46    3.57%          4,511,578.72     15,890,290.84      4.56%            7,945,145.42
    4至5年                          7,716,341.16    3.05%          6,173,072.92      3,409,487.78      0.98%            2,727,590.22
    5 年以上                       12,792,400.18    5.06%      12,792,400.18        13,634,936.24      3.92%          13,634,936.24
    合计                         252,756,669.01      --        41,466,238.11       348,270,714.41       --            51,549,757.74组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用
                                                                     唐山冀东水泥股份有限公司 2014 年半年度报告全文期末单项金额虽不重大但单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                              单位: 元
    其他应收款内容        账面余额               坏账准备                   计提比例                计提理由单项金额虽不重大但单
    项计提坏账准备的其他          32,440,665.72               4,199,397.33                  12.94% 根据可收回性计提应收款
    合计                          32,440,665.72               4,199,397.33            --                    --(2)本报告期转回或收回的其他应收款情况期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                              单位: 元
    应收账款内容          账面余额               坏账金额                    计提比例                 理由
    收购股权 1                    90,942,831.86               9,094,283.19                   10.00% 根据可收回性计提礼泉秦岭水泥有限公
                               7,990,582.58               7,990,582.58                 100.00% 预计不能收回司
    其他                         127,227,619.74                                                    预计可全额收回单项金额虽不重大但
    单项计提坏账准备的            32,440,665.72               4,199,397.33                   12.94% 根据可收回性计提其他应收款
    合计                         258,601,699.90           21,284,263.10               --                     --(3)金额较大的其他应收款的性质或内容
                                                                                                              单位: 元
          单位名称                    金额                     款项的性质或内容          占其他应收款总额的比例
    收购股权 1                                90,942,831.86 股权定金                                                14.63%
    收购股权 2                                50,000,000.00 股权定金                                                8.05%
    单位 1                                    50,000,000.00 往来款                                                  8.05%
    单位 2                                    39,268,462.82 应收退税款                                              6.32%
    单位 3                                    35,502,307.90 往来款                                                  5.71%
    单位 4                                    35,294,095.67 应收退税款                                              5.68%
    单位 5                                    32,262,395.12 应收退税款                                              5.19%
                                                          矿山环境治理恢复保证
    单位 6                                    20,825,327.57                                                         3.35%
                                                          金
    单位 7                                    13,753,221.80 往来款                                                  2.21%
    单位 8                                    13,660,697.62 往来款                                                  2.20%
                                                                           唐山冀东水泥股份有限公司 2014 年半年度报告全文
    单位 9                                              10,540,237.90 往来款                                                    1.70%
             合计                                  392,049,578.26           --                                             63.09%(4)其他应收款金额前五名单位情况
                                                                                                                          单位: 元
                                                                                                           占其他应收款总额的比
         单位名称                与本公司关系                  金额                      年限
                                                                                                                     例
    收购股权 1                非关联方                              90,942,831.86 3 年以内                                     14.63%
    收购股权 2                非关联方                              50,000,000.00 2 年以内                                      8.05%
    单位 1                    非关联方                              50,000,000.00 1 年以内                                      8.05%
    单位 2                    非关联方                              39,268,462.82 1 年以内                                      6.32%
    单位 3                    非关联方                              35,502,307.90 3 年以内                                      5.71%
           合计                       --                      265,713,602.58               --                              42.76%(5)报告期末按应收金额确认的政府补助
                                                                                                                          单位: 元
                                                                                                                未能在预计时点收
                  政府补助项目
    单位名称                        期末余额      期末账龄 预计收取时间      预计收取金额         预计收取依据 到预计金额的原因
                      名称
                                                                                                                    (如有)
                                                                                                财税[2008]156唐山冀东水泥
                                  39,268,462.              2014 年 09 月                        号及财税
    股份有限公司 增值税退税                         1 年以内                       39,268,462.82
                                           82              15 日                                [2009]163 号唐山分公司
                                                                                                文件
                                                                                                财税[2008]156
    唐山冀东水泥                      12,824,093.              2014 年 09 月                        号及财税
                  增值税退税                    1 年以内                       12,824,093.63
    三友有限公司                               63              15 日                                [2009]163 号
                                                                                                文件
                                                                                                财税[2008]156
    冀东水泥滦县                      32,262,395.              2014 年 09 月                        号及财税
                  增值税退税                    1 年以内                       32,262,395.12
    有限责任公司                               12              15 日                                [2009]163 号
                                                                                                文件
                                                                                                财税[2008]156唐山冀东启新
                                  22,470,002.              2014 年 09 月                        号及财税
    水泥有限责任 增值税退税                         1 年以内                       22,470,002.04
                                           04              15 日                                [2009]163 号公司
                                                                                                文件
                                                                                                财税[2008]156
    冀东水泥凤翔                      3,200,352.8              2014 年 08 月
                  增值税退税                    1 年以内                         3,200,352.84 号及财税
    有限责任公司                               4               29 日
                                                                                                [2009]163 号
                                                                                  唐山冀东水泥股份有限公司 2014 年半年度报告全文
                                                                                                   文件
                                                                                                   财税[2008]156冀东海天水泥
                               1,651,151.7                   2014 年 08 月                         号及财税
    闻喜有限责任 增值税退税                          1 年以内                           1,651,151.77
                                            7                07 日                                 [2009]163 号公司
                                                                                                   文件
                                                                                                   财税[2008]156
    临澧冀东水泥                   3,164,087.1                   2014 年 07 月                         号及财税
               增值税退税                        1 年以内                           3,164,087.10
    有限公司                                    0                16 日                                 [2009]163 号
                                                                                                   文件
                                114,840,54
    合计                 --                               --             --           114,840,545.32           --                        --
                                          5.327、预付款项(1)预付款项按账龄列示
                                                                                                                                      单位: 元
                                          期末数                                                          期初数
       账龄
                                 金额                                比例                          金额                                   比例
    1 年以内                                     867,408,052.05           59.08%                               686,922,012.09                  57.94%
    1至2年                                       400,733,298.04           27.29%                               401,118,692.00                  33.84%
    2至3年                                       165,847,460.65