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2019年12月08日 星期天

金洲慈航(000587)公告正文

ST金叶:2012年半年度报告

公告日期:2012-08-30

                                                             金叶珠宝股份有限公司 2012 年半年度报告全文
                                    2012 年半年度报告
                                           一、重要提示
    本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    所有董事均已出席了审议本次半年报的董事会会议。
    公司半年度财务报告未经会计师事务所审计。
    公司负责人成钧、主管会计工作负责人陈学志及会计机构负责人(会计主管人员) 庞蓉声明:保证半年度报告中财务报告的真实、完整。
                                    二、公司基本情况(一)公司信息
    A 股代码                 000587                           B 股代码
    A 股简称                 ST 金叶                          B 股简称
    上市证券交易所           深圳证券交易所
    公司的法定中文名称       金叶珠宝股份有限有限公司
    公司的法定中文名称缩写   金叶珠宝
    公司的法定英文名称       GOLDLEAF JEWELRY CO., LTD
    公司的法定英文名称缩写   GLJ
    公司法定代表人           成钧
    注册地址                 黑龙江省伊春市青山西路 118 号
    注册地址的邮政编码       153000
    办公地址                 北京市朝阳区东三环北路 2 号南银大厦 19 层
    办公地址的邮政编码       100027
    公司国际互联网网址       www.goldzb.com
    电子信箱                 jinye000587@163.com(二)联系人和联系方式
                                             董事会秘书                     证券事务代表
    姓名                              赵国文                             韩雪
                                                          金叶珠宝股份有限公司 2012 年半年度报告全文
                               北京市朝阳区东三环北路 2 号南银 北京市朝阳区东三环北路 2 号南银联系地址
                               大厦 19 层                      大厦 19 层
    电话                           010-64100338                    010-64100338
    传真                           010-64106991                    010-64106991
    电子信箱                       jinye000587@163.com             jinye000587@163.com(三)信息披露及备置地点
    公司选定的信息披露报纸名称      中国证券报,证券时报登载半年度报告的中国证监会指定
                               巨潮资讯网网站网址
    公司半年度报告备置地点          证券事务部
                          三、主要会计数据和业务数据摘要(一)主要会计数据和财务指标以前报告期财务报表是否发生了追溯调整□ 是 √ 否 □ 不适用主要会计数据
                                                                              本报告期比上年同期
           主要会计数据          报告期(1-6 月)          上年同期
                                                                                    增减(%)
    营业总收入(元)                       2,454,617,781.53                0.00
    营业利润(元)                           98,540,941.86       -2,041,061.80              4,927.93%
    利润总额(元)                           98,871,055.55      396,787,479.27                -75.08%归属于上市公司股东的净利润
                                         71,897,670.64      396,787,479.27                -81.88%(元)归属于上市公司股东的扣除非经
                                         71,567,556.95       -2,041,061.80              3,606.39%常性损益的净利润(元)经营活动产生的现金流量净额
                                         -65,712,539.02      22,802,782.47               -388.18%(元)
                                                                              本报告期末比上年度
                                    本报告期末            上年度期末
                                                                                  期末增减(%)
    总资产(元)                           1,571,742,771.08   1,383,671,191.15                 13.59%归属于上市公司股东的所有者权
                                        940,072,216.97      868,174,546.33                  8.28%益(元)
    股本(股)                              557,134,734.00      557,134,734.00                     0%主要财务指标
                                                                              本报告期比上年同期
           主要财务指标          报告期(1-6 月)          上年同期
                                                                                    增减(%)
                                                           金叶珠宝股份有限公司 2012 年半年度报告全文
    基本每股收益(元/股)                            0.13                   2.14               -93.93%
    稀释每股收益(元/股)                            0.13                   2.14               -93.93%扣除非经常性损益后的基本每股
                                                 0.13                  -0.01                1,400%收益(元/股)
    全面摊薄净资产收益率(%)                    7.75%               1,034.07%                 -99.25%
    加权平均净资产收益率(%)                    8.06%                    -0.02%            33,543.98%扣除非经常性损益后全面摊薄净
                                             7.71%                    -5.32%               244.92%资产收益率(%)扣除非经常性损益后的加权平均
                                             8.02%                    1.24%                546.77%净资产收益率(%)每股经营活动产生的现金流量净
                                                 -0.12                  0.12                 -200%额(元/股)
                                                                               本报告期末比上年度
                                    本报告期末            上年度期末
                                                                                 同期末增减(%)归属于上市公司股东的每股净资
                                                 1.69                   0.21               704.76%产(元/股)
    资产负债率(%)                              40.11%                   48.3%                -16.96%报告期末公司前主要会计数据和财务指标的说明(如有追溯调整,请填写调整说明)(二)境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用3、存在重大差异明细项目
                                                                         涉及的国际会计准则和/
    重大的差异项目          项目金额(元)           形成差异的原因      或境外会计准则规定等说
                                                                                   明4、境内外会计准则下会计数据差异的说明(三)扣除非经常性损益项目和金额√ 适用 □ 不适用
                                                           金叶珠宝股份有限公司 2012 年半年度报告全文
                     项目                     金额(元)                      说明非流动资产处置损益越权审批或无正式批准文件的税收返还、减免计入当期损益的政府补助(与企业业务密切相关,按照国家统一标准定额或定量享受的政府补助除外)计入当期损益的对非金融企业收取的资金占用费企业取得子公司、联营企业及合营企业的投资成本小于取得投资时应享有被投资单位可辨认净资产公允价值产生的收益非货币性资产交换损益委托他人投资或管理资产的损益因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备债务重组损益企业重组费用,如安置职工的支出、整合费用等交易价格显失公允的交易产生的超过公允价值部分的损益同一控制下企业合并产生的子公司期初至合并日的当期净损益与公司正常经营业务无关的或有事项产生的损益除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益单独进行减值测试的应收款项减值准备转回对外委托贷款取得的损益采用公允价值模式进行后续计量的投资性房地产公允价值变动产生的损益根据税收、会计等法律、法规的要求对当期损益进行一次性调整对当期损益的影响受托经营取得的托管费收入
    除上述各项之外的其他营业外收入和支出               330,113.69 存货盘盈及其他其他符合非经常性损益定义的损益项目少数股东权益影响额
    所得税影响额                                        82,528.42
    合计                                               247,585.27                   --公司对“其他符合非经常性损益定义的损益项目”以及根据自身正常经营业务的性质和特点将非经常性损益
                                                                   金叶珠宝股份有限公司 2012 年半年度报告全文项目界定为经常性损益的项目的说明
             项目             涉及金额(元)                                  说明
                                               0.00
                                      四、股本变动及股东情况(一)股本变动情况1、股份变动情况表√ 适用 □ 不适用
                          本次变动前                  本次变动增减(+,-)                本次变动后
                                       比例   发行      公积金                                           比例
                         数量                      送股            其他        小计         数量
                                       (%)    新股        转股                                           (%)
                                                                                                         55.05
    一、有限售条件股份     306,700,918 55.05%                           16,035      16,035    306,716,953
                                                                                                            %1、国家持股
                                                                 -16,016,00 -16,016,00
    2、国有法人持股         84,557,833 15.18%                                                   68,541,833 12.3%
                                                                          0          0
                                                                 16,016,00 16,016,00                     42.73
    3、其他内资持股        222,094,980 39.86%                                                  238,110,980
                                                                         0         0                        %
                                                                 16,016,00 16,016,00                     42.24
    其中:境内法人持股     219,327,049 39.37%                                                 235,343,049
                                                                         0         0                        %
    境内自然人持股            2,767,931    0.5%                               0           0      2,767,931 0.49%4、外资持股其中:境外法人持股境外自然人持股
                                                                                                         55.05
    5.高管股份                  48,105                                  16,035      16,035         64,140
                                                                                                            %
                                                                                                         44.95
    二、无限售条件股份     250,433,816 44.95%                          -16,035     -16,035    250,417,781
                                                                                                            %
                                                                                                         44.95
    1、人民币普通股        250,433,816 44.95%                          -16,035     -16,035    250,417,781
                                                                                                            %2、境内上市的外资股3、境外上市的外资股4、其他
    三、股份总数         557,134,734.00    100%                               0           0 557,134,734.00 100%股份变动的批准情况(如适用)股份变动的过户情况
                                                            金叶珠宝股份有限公司 2012 年半年度报告全文2011年8月18日,公司股权分置改革方案实施、转增股份到账后,黑龙江中盟集团有限公司持有公司限售股份19,751,521股。根据黑龙江中盟集团有限公司与伊春金丰投资有限公司于2006年12月签署的《股权转让协议》,双方于2012年3月办理完股权过户手续,黑龙江中盟集团有限公司将其持有的16,016,000股限售股份转让给伊春金丰投资有限公司。转让完成后,黑龙江中盟集团有限公司持有限售股份为3,735,521股,伊春金丰投资有限公司持有限售股份16,016,000股。股份变动对最近一期每股收益、每股净资产等财务指标的影响(如有)公司认为必要或证券监管机构要求披露的其他内容2、限售股份变动情况□ 适用 √ 不适用(二)证券发行与上市情况1、前三年历次证券发行情况□ 适用 √ 不适用2、公司股份总数及结构变动及所导致的公司资产负债结构的变动情况□ 适用 √ 不适用3、现存的内部职工股情况□ 适用 √ 不适用(三)股东和实际控制人情况1、报告期末股东总数报告期末股东总数为 31,395 户。2、前十名股东持股情况
                                      前十名股东持股情况
                                      持股比               持有有限售条         质押或冻结情况
    股东名称(全称)       股东性质              持股总数
                                      例(%)                  件股份        股份状态          数量
                        境内非国有 法
    深圳九五投资有限公司                  29.95% 166,861,852     166,861,852 冻结             120,000,000
                        人
                                                                      金叶珠宝股份有限公司 2012 年半年度报告全文
    光明集团股份有限公司        国有法人         6.21%    34,600,100       34,600,100 冻结                 3,000,000
    中国长城资产管理公司        国有法人         3.65%    20,348,407       20,348,407上海鸿扬投资管理有限公 境内非国有 法
                                             3.14%    17,498,550       17,498,550 冻结                17,400,000
    司                     人
                            境内非国有 法
    伊春金丰投资有限公司                         2.87%    16,016,000       16,016,000
                            人上海旭森世纪投资有限公 境内非国有 法
                                             2.84%    15,818,316       15,818,316 冻结                15,818,316
    司                     人
    伊春百世利工贸有限公司 国有法人              1.17%     6,535,958         6,535,958襄垣县宏钰洗选煤有限公 境内非国有 法
                                             1.06%     5,931,869         5,931,869
    司                     人山西维尔富投资管理有限 境内非国有 法
                                             0.71%     3,954,579         3,954,579 冻结                3,954,579
    公司                   人
                            境内非国有 法
    太原市汇东科贸有限公司                       0.71%     3,954,579         3,954,579
                            人股东情况的说明前十名无限售条件股东持股情况√ 适用 □ 不适用
                                            期末持有无限售                     股份种类及数量
                 股东名称
                                            条件股份的数量             种类                    数量
    湖北汉海拍卖有限公司                                2,527,471 A 股                                   2,527,471
    尹作慧                                              2,438,266 A 股                                   2,438,266
    陈雪英                                              2,382,950 A 股                                   2,382,950
    胡景                                                1,919,000 A 股                                   1,919,000
    陈琍琍                                              1,713,500 A 股                                   1,713,500
    山西太钢投资有限公司                                1,270,000 A 股                                   1,270,000
    陈维敏                                              1,210,887 A 股                                   1,210,887
    张凓                                                1,119,450 A 股                                   1,119,450
    贾明辉                                              1,000,000 A 股                                   1,000,000
    江峰                                                 977,100 A 股                                     977,100上述股东关联关系或(及)一致行动人的说明前十名股东中,本公司控股股东深圳九五投资有限公司与其余股东之间不存在关联关系,也不属于《上市公司收购管理办法》中规定的一致行动人;公司第二大股东光明集团股份有限公司与伊春百世利工贸有限公司为《上市公司收购管理办法》中规定的一致行动人;公司未知其他股东之间是否存在关联关系,也未知其他股东是否属于《上市公司收购管理办法》中规定的一致行动人。
                                                  金叶珠宝股份有限公司 2012 年半年度报告全文3、控股股东及实际控制人情况(1)控股股东及实际控制人变更情况□ 适用 √ 不适用(2)控股股东及实际控制人具体情况介绍是否有新实际控制人□ 是 √ 否 □ 不适用
    实际控制人名称                           王志伟
    实际控制人类别                           个人情况说明
    (一) 控股股东:深圳九五投资有限公司
    公司控股股东为深圳九五投资有限公司,注册资本6000万元,注册地址为深圳市福田区金田路2028号皇岗商务中心主楼55F(07)单元,经营范围为投资兴办实业(具体项目另行申报);房地产开发;国内贸易(不含专营、专控、专卖商品);从事货物及技术的进出口业务(国家明令禁止及特种许可的除外);投资咨询(不含人才中介服务、证券及限制项目)。
    深圳九五投资有限公司目前持有公司166,861,852股股份,占公司总股本的29.95%,为公司控股股东。
    (二)实际控制人情况
    公司的实际控制人为王志伟先生。王志伟先生自 1994 年起一直从事于黄金珠宝行业,是东莞市金叶珠宝有限公司创始人。王志伟先生持有控股股东深圳九五投资有限公司40.16%的股权,从而间接持有公司12.03%的股份,为公司实际控制人。
    王志伟先生还担任中华全国工商业联合会金银珠宝商会第四届副会长、深圳市黄金珠宝首饰行业协会第三届理事会理事、全国质量监管重点产品检验方法标准化技术委员会首饰检验方法专业工作组(TC374/WG28)委员。
                                                    金叶珠宝股份有限公司 2012 年半年度报告全文(3)公司与实际控制人之间的产权及控制关系的方框图(4)实际控制人通过信托或其他资产管理方式控制公司□ 适用 √ 不适用4、其他持股在百分之十以上的法人股东□ 适用 √ 不适用(四)可转换公司债券情况□ 适用 √ 不适用
                     五、董事、监事和高级管理人员
                                                                                               金叶珠宝股份有限公司 2012 年半年度报告全文(一)董事、监事和高级管理人员持股变动
                                                                                                                       是否在股
                                                                                          其中:持有
                                                               本期增持 本期减持                     期末持有          东单位或
                                    任期起始 任期终止 期初持股                   期末持股 限制性股
    姓名     职务       性别   年龄                              股份数量 股份数量                     股票期权 变动原因 其他关联
                                      日期     日期   数(股)                   数(股) 票数量
                                                                 (股) (股)                       数量(股)        单位领取
                                                                                            (股)
                                                                                                                         薪酬
                                    2012 年 07 2015 年 07
    成钧     董事长        男    48                                                                                              否
                                    月 20 日 月 19 日
                                    2012 年 07 2015 年 07
    张金铸   副董事长      男    56                                                                                              是
                                    月 20 日 月 19 日
         董事、副总                 2012 年 07 2015 年 07
    王文聪                 女    26                                                                                              否
         经理                       月 20 日 月 19 日
         董事、副总
                                    2012 年 07 2015 年 07
    陈学志   经理、财务    男    43                                                                                              否
                                    月 20 日 月 19 日
         总监
         董事、董事                 2012 年 07 2015 年 07
    赵国文                 男    26                                                                                              否
         会秘书                     月 20 日 月 19 日
                                    2012 年 07 2015 年 07
    孙旭东   董事          男    46                                                                                              是
                                    月 20 日 月 19 日
                                    2012 年 07 2015 年 07
    纪长钦   独立董事      男    44                                                                                              否
                                    月 20 日 月 19 日
                                    2012 年 07 2015 年 07
    张武     独立董事      男    42                                                                                              否
                                    月 20 日 月 19 日
                                    2012 年 07 2015 年 07
    李子学   独立董事      男    65                                                                                              否
                                    月 20 日 月 19 日
                                                                          金叶珠宝股份有限公司 2012 年半年度报告全文
         监事会主               2012 年 07 2015 年 07
    邹伟                  男   42                                                                           是
         席                     月 20 日 月 19 日
                                2012 年 07 2015 年 07
    杨敬平   监事         男   41                                                                           是
                                月 20 日 月 19 日
                                2012 年 07 2015 年 07
    蓝玉成   监事         男   29                                                                           是
                                月 20 日 月 19 日
                                2012 年 07 2015 年 07
    刘道仁   监事         男   38                                                                           否
                                月 20 日 月 19 日
                                2012 年 07 2015 年 07
    王金强   监事         男   43                                                                           否
                                月 20 日 月 19 日
                                2012 年 07 2015 年 07
    安丽芳   总经理       女   52                                                                           否
                                月 20 日 月 19 日
                                2012 年 07 2015 年 07
    朱伟     副总经理     男   38                                                                           否
                                月 20 日 月 19 日
                                2012 年 07 2015 年 07
    李少众   副总经理     男   43                                                                           否
                                月 20 日 月 19 日
         董事、总经             2011 年 11 2012 年 07
    王志伟                男   50                                                                           否
         理                     月 21 日 月 20 日
         董事、副总             2011 年 11 2012 年 07
    谢以明                男   47                                                                           否
         经理                   月 21 日 月 20 日
                                2011 年 11 2012 年 07
    胡左浩   独立董事     男   47                                                                           否
                                月 21 日 月 20 日
                                2009 年 06 2012 年 07
    胡凤滨   独立董事     男   55                                                                           否
                                月 03 日 月 20 日
    袁美君   监事         女   48   2009 年 06 2012 年 07   64,140   64,140                                 是
                                                                                 金叶珠宝股份有限公司 2012 年半年度报告全文
                                       月 03 日   月 20 日
                                       2011 年 12 2012 年 07
    李文浩     监事        男        30                                                                            是
                                       月 08 日 月 20 日
    合计        --       --       --        --          --      64,140   64,140                          --          --董事、监事、高级管理人员报告期内被授予的股权激励情况□ 适用 √ 不适用
                                                                     金叶珠宝股份有限公司 2012 年半年度报告全文
    (二)任职情况
    在股东单位任职情况
    √ 适用 □ 不适用
                                         在股东单位担任的                                           在股东单位是否
    任职人员姓名          股东单位名称                               任期起始日期        任期终止日期
                                               职务                                                 领取报酬津贴
    张金铸         光明集团股份有限公司      董事长、总经理        2009 年 01 月 01 日                  是
    孙旭东         光明集团股份有限公司      副总经理              2009 年 01 月 01 日                  是
    杨敬平         光明集团股份有限公司      审计部部长            2011 年 12 月 13 日                  是
               光明集团电子商务有限
    杨敬平                                   副经理                2010 年 06 月 21 日                  是
               公司
    邹伟           深圳九五投资有限公司      行政部                2009 年 12 月 15 日                  是
    蓝玉成         中国长城资产管理公司      投资(投行)事业部 2010 年 08 月 01 日                     是在股东单位任职情况的说明
    在其他单位任职情况
    √ 适用 □ 不适用
                                                    在其他单
    任职人员姓                                                 任期起始日              在其他单位是否
                          其他单位名称              位担任的            任期终止日期
    名                                                             期                    领取报酬津贴
                                                      职务
    李子学       哈尔滨世纪会计师事务所               所长                                    是
                                                    总经理助    2011 年 03 月
    张武         西部证券股份有限公司                                                         是
                                                    理          01 日
               西安飞机国际航空制造股份有限                     2011 年 10 月 2014 年 10 月
    张武                                              独立董事                                是
               公司                                             12 日         11 日
                                                    律师、合伙 2008 年 07 月
    纪长钦       广东联建律师事务所                                                           是
                                                    人         02 日
    在其他单位
    任职情况的 李子学、张武、纪长钦均为公司独立董事。
    说明
    (三)董事、监事、高级管理人员报酬情况
    董事、监事、高级管 公司董事、监事薪酬方案由公司董事、监事薪酬方案由公司董事会薪酬与考核委员
    理人员报酬的决策程 会拟定,报董事会同意,提交公司股东大会批准后实施;公司高级管理人员的薪酬
    序                 方案报董事会批准后实施。
    董事、监事、高级管 公司董事、监事、高级管理人员的报酬,在综合考虑相关行业、地区的薪酬状况,
    理人员报酬确定依据 以及相关岗位、人员对于公司的贡献等情况的基础上拟定。
                                                              金叶珠宝股份有限公司 2012 年半年度报告全文董事、监事和高级管理人员报酬的实际支 按月支付。付情况(四)公司董事、监事、高级管理人员变动情况
    姓名     担任的职务   变动情形        变动日期                           变动原因
                                                       公司 2012 年第三次临时股东大会选举王文聪
    王文聪   董事、副总经理 任职       2012 年 07 月 20 日 为第七届董事会董事,第七届董事会第一次会
                                                       议聘任王文聪为公司副总经理。
                                                       公司 2012 年第三次临时股东大会选举赵国文
         董事、董事会秘
    赵国文                  任职       2012 年 07 月 20 日 为第七届董事会董事,第七届董事会第一次会
         书
                                                       议聘任赵国文为公司董事会秘书。
                                                         公司 2012 年第三次临时股东大会选举张武为
    张武     独立董事       任职       2012 年 07 月 20 日
                                                         第七届董事会独立董事。
                                                         公司 2012 年第三次临时股东大会选举纪长钦
    纪长钦   独立董事       任职       2012 年 07 月 20 日
                                                         为第七届董事会独立董事。
                                                         公司 2012 年第三次临时股东大会选举杨敬平
    杨敬平   监事           任职       2012 年 07 月 20 日
                                                         为第七届监事会监事。
                                                         公司 2012 年第三次临时股东大会选举蓝玉成
    蓝玉成   监事           任职       2012 年 07 月 20 日
                                                         为第七届监事会监事。
                                                         公司工会委员会选举王金强担任公司职工监
    王金强   职工监事       任职       2012 年 06 月 13 日
                                                         事。
                                                         第七届董事会第一次会议聘任安丽芳为公司
    安丽芳   总经理         任职       2012 年 07 月 20 日
                                                         总经理。
                                                         第七届董事会第一次会议聘任朱伟为公司副
    朱伟     副总经理       任职       2012 年 07 月 20 日
                                                         总经理。
                                                         第七届董事会第一次会议聘任李少众为公司
    李少众   副总经理       任职       2012 年 07 月 20 日
                                                         副总经理。
    王志伟   董事、总经理   离职       2012 年 07 月 20 日 董事会换届离任。
    谢以明   董事、副总经理 离职       2012 年 07 月 20 日 董事会换届离任。
    胡左浩   独立董事       离职       2012 年 07 月 20 日 董事会换届离任。
    胡凤滨   独立董事       离职       2012 年 07 月 20 日 董事会换届离任。
    袁美君   监事           离职       2012 年 07 月 20 日 监事会换届离任。
    李文浩   监事           离职       2012 年 07 月 20 日 监事会换届离任。(五)公司员工情况
    在职员工的人数                                                                                   1,207
                                                    金叶珠宝股份有限公司 2012 年半年度报告全文
    公司需承担费用的离退休职工人数                                                             0
                                       专业构成
                   专业构成类别                           专业构成人数
    生产人员                                                                                 610
    销售人员                                                                                 295
    技术人员                                                                                  38
    财务人员                                                                                  55
    行政人员                                                                                 209
                                       教育程度
                   教育程度类别                            数量(人)
    高中及以下                                                                               983
    大专                                                                                     163
    本科                                                                                      58公司员工情况说明
                                  六、董事会报告(一)管理层讨论与分析
       2012年上半年,按照公司年初制定的经营规划,公司积极从以黄金首饰加工批发为主的单一经营模式,向产品经营、品牌经营并行的双轮驱动经营模式转变。在制度建设、产品技术、产品结构、品牌经营、营销模式等方面进行不断的探索与创新,积极推进各项工作措施,实现了公司经营业绩的持续稳健增长。报告期内公司营业总收入为245,461万元,实现利润总额为9,887万元,归属于上市公司股东的净利润7,189.77万元。
       一、继续提升黄金首饰产品质量和工艺设计水平,进一步提高黄金首饰加工量和产品附加值
       报告期内,公司继续保持黄金生产企业领先地位,不断加大生产加工能力,利用公司上市后的融资机会与资金支持,做大做强主营业务。随着生产加工规模扩大、产品结构的不断优化调整,公司经营呈现产销两旺势头,进一步稳固了市场地位。公司在保证产品质量的前提下,不断提高公司的创新能力和研发能力,2012年上半年完成新产品开发2000多款,向国家知识产权局申请新增专利200个(其中取得证书的67个,已取得授权的96个),并将产品成
                                                    金叶珠宝股份有限公司 2012 年半年度报告全文功推向市场,同时公司亦积极开发高技术含量的产品,进一步提高了黄金首饰加工量和产品附加值。
    二、实施销售渠道和零售终端品牌连锁扩张计划,开拓公司新的成长空间
    2012年公司在渠道建设方面,加快传统渠道网络布局,抓住转型时代战略机遇,陆续开通了北京、上海、山东、河南等展销平台,不定期举办产品展销活动,扩大公司品牌的影响力,进一步提高公司产品的市场覆盖率。全资子公司深圳金叶珠宝销售有限公司打造的全新产品展示中心落户深圳市罗湖区水贝珠宝工业区,作为金叶珠宝的前沿阵地,新展厅综合公司大部分黄金产品进行集中展示,满足不同客户对黄金饰品的需求,面向全国的客商开放批发业务。展厅集柜台销售和订单销售两大功能,丰富和提高了自主研发的新产品上市率,为金叶珠宝在全国各地的客户提供更便捷的服务。
    2012 年,公司签订品牌专卖店共计 36 家。截至目前,现有批发经销商 478 家,品牌专卖店 89 家,其中,自营店 25 家, 品牌加盟店 64 家。通过对零售终端销售体系的拓展与整合,公司区域经销、自营(包括直营店、旗舰店、商场专柜)、品牌加盟结合的网络销售模式不断完善,增加了自营店销售占比和品牌零售的市场份额。为了响应国家西部大开发的政策,提升公司在西南地区品牌影响能力,报告期内注册成立了重庆金叶珠宝加工销售有限公司,将公司的部分产品梯度转移到重庆进行生产及销售,为公司顺利拓展西南市场提供了坚实基础。
    三、加强品牌推广与建设,提高品牌知名度和美誉度
    2012年,公司加大了在品牌建设方面的投入,对品牌形象视界系统(VI)和专店购物环境(SI)系统进行优化升级,有步骤提升专卖店形象和道具改良,同时公司积极参加北京、上海珠宝展的参展工作,整合媒体资源和企业内刊,提高品牌曝光率,作好活动策划、广告创意、代言人的选拨与应用。
    受经济环境变化影响,2012年上半年,国内经济增速趋缓,贵金属价格呈震荡下行趋势,给公司生产经营带来一定的不利影响。下半年,公司将进一步加大品牌建设力度,加速营销网络渠道的发展与整合,巩固市场地位,认真贯彻执行公司年初制订的各项经营管理计划,防范化解经济环境变化引发的风险,实现公司经营业绩持续稳定增长。公司实际经营业绩较曾公开披露过的本报告期盈利预测或经营计划是否低 20%以上或高20%以上:√ 是 □ 否 □ 不适用详细说明造成差异的原因公司在2012年一季报中预计2012年上半年归属于母公司的净利润约为9200万元。2012年上半
                                                                    金叶珠宝股份有限公司 2012 年半年度报告全文
      年国际金价震荡波动,对公司黄金销售和整体业绩产生了影响,2012年二季度公司总体销售
      业绩有所下滑;另按照会计准侧中关于资产减值准备的规定,经公司测算存货账面价值高于
      可变现净值,故计提了1238.49万元的存货跌价准备金。
      公司主要子公司、参股公司的经营情况及业绩分析
        子公司全称         注册地      注册资本       持股比例    期末资产总额      报告期营业收入     报告期净利润
    东莞市金叶珠宝有限公司     东莞市    250,000,000.00    100%      1,509,496,797.13   2,454,080,874.30   87,602,519.54
    深圳市金叶销售有限公司     深圳市    200,000,000.00    100%      243,371,471.41       536,907.23       -5,155,808.58
    金叶珠宝矿业投资有限公司   北京市    60,000,000.00     100%       59,635,467.28                         -364,532.72
      可能对公司未来发展战略和经营目标的实现产生不利影响的所有风险因素
           (1)原材料价格波动风险
           公司黄金、铂金原材料通过金交所采购,而金交所黄金、铂金价格受国内外经济形势、通货膨胀、供
      求变化以及地缘政治等复杂因素影响,价格呈波动走势。原材料价格短期内波动具有一定的不确定性,公
      司面临着短期原材料价格波动给公司带来不利影响的风险。
           (2)经济周期波动风险
           黄金珠宝消费与国家宏观经济发展周期和国民可支配收入呈现显著的正相关性,经济形势的变化直接
      影响国民消费需求,进而影响到公司销售市场,使公司业务有可能出现周期性变化,进而引起主营业务波
      动,影响公司盈利状况。
           (3)同行业间的竞争
           国内黄金加工及黄金销售行业竞争日益激烈,黄金珠宝消费水平由低级向高级深化,消费结构呈现多
      元化发展,在业务经营中如何正确、合理引导消费者的消费需求,增强对消费者持久的吸引力,成为经营
      成功的重要因素。
           近年来黄金珠宝消费市场发展迅速,各珠宝品牌都在积极开发具有品牌特色的产品及服务,这也意味
      着公司需要持续地和积极地设计、开发能够体现金叶文化品味、具有创新能力的产品,提高技术研发和产
      品设计能力,结合品牌文化做出和其他珠宝产品的区分,增强对消费者的吸引力度,否则将可能影响公司
      的收入和利润。
                                                                         金叶珠宝股份有限公司 2012 年半年度报告全文1、公司主营业务及其经营状况(1)主营业务分行业、分产品情况表
                                                                                                         单位:元
                                                                    营业收入比上年 营业成本比上年 毛利率比上年同
    分行业或分产品      营业收入          营业成本        毛利率(%)
                                                                     同期增减(%) 同期增减(%)    期增减(%)分行业
    批发业务收入     2,057,760,426.65 2,015,908,563.62          2.03%来料加工业务收
                  101,788,200.36      30,179,589.01        70.35%入
    零售业务收入      293,712,727.35     225,594,881.89        23.19%分产品
    黄金制品         2,281,229,894.21 2,193,083,811.88          3.86%
    铂金制品           13,664,062.98      12,028,772.74        11.97%
    镶嵌饰品           70,564,722.92      27,672,929.75        60.78%
    工艺品                  435,278.64       311,593.87        28.42%
    18K 金制品              936,758.73      441,639.05         52.85%
    银制品             12,500,320.78      10,894,634.20        12.85%
    翡翠饰品           73,930,316.10      27,249,653.03        63.14%主营业务分行业和分产品情况的说明毛利率比上年同期增减幅度较大的原因说明ST金叶2011年8月18日完成股权分置改革,东莞市金叶珠宝有限公司成为上市公司全资子公司。2011年上半年上市公司处于股改过程中,无主营业务发生。(2)主营业务分地区情况
                                                                                                         单位:元
                 地区                                 营业收入                   营业收入比上年同期增减(%)
    华北地区                                                     380,393,467.05
    东北地区                                                          8,196,578.64
    华东地区                                                   1,165,756,899.24
    华南地区                                                     623,168,137.43
    西北地区                                                          6,036,637.60
    华中地区                                                      36,455,570.63
    西南地区                                                     233,160,704.80
                                                         金叶珠宝股份有限公司 2012 年半年度报告全文
    台港澳地区                                           93,358.97主营业务分地区情况的说明主营业务构成情况的说明(3)主营业务及其结构发生重大变化的原因说明√ 适用 □ 不适用ST金叶2011年8月18日完成股权分置改革,东莞市金叶珠宝有限公司成为上市公司全资子公司。2011年上半年上市公司处于股改过程中,无主营业务发生。(4)主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明√ 适用 □ 不适用ST金叶2011年8月18日完成股权分置改革,东莞市金叶珠宝有限公司成为上市公司全资子公司。2011年上半年上市公司处于股改过程中,无主营业务发生。(5)利润构成与上年相比发生重大变化的原因分析√ 适用 □ 不适用ST金叶2011年8月18日完成股权分置改革,东莞市金叶珠宝有限公司成为上市公司全资子公司。2011年上半年上市公司处于股改过程中,无主营业务发生。另,上市公司2011年半年度营业利润为-204.11万元,公司2011年半年度归属于上市公司股东的净利润39678.75万元主要来自于非经常性损益,公司按破产重整计划偿还债权人债权获得债务重组收益2.95 亿元及股东让渡股份获得的收益1.04 亿元共形成营业外收入39882.85万元。2012年上半年度营业利润为9854.09万元,公司2012年半年度归属于上市公司股东的净利润7189.77万元。(6)占净利润 10%以上参股公司业务性质、主要产品或服务和净利润等情况□ 适用 √ 不适用(7)经营中的问题与困难(1)宏观经济增长低于预期,导致居民消费支出下降,将对珠宝黄金等奢侈品消费有较大影响。(2)金价如大幅下降将导致对金银珠宝的投资需求下降、并导致公司提取大额存货跌价准备影响公司业绩。(3)公司现在的业务单一,主要依赖于黄金首饰的生产加工,黄金加工的毛利偏低,需加大产品结构和销售渠道的调整以保持公司的快速增长。2、与公允价值计量相关的内部控制制度情况□ 适用 √ 不适用
                                    金叶珠宝股份有限公司 2012 年半年度报告全文3、持有外币金融资产、金融负债情况□ 适用 √ 不适用(二)公司投资情况1、募集资金总体使用情况□ 适用 √ 不适用
                          金叶珠宝股份有限公司 2012 年半年度报告全文2、募集资金承诺项目情况□ 适用 √ 不适用
                                                              金叶珠宝股份有限公司 2012 年半年度报告全文3、募集资金变更项目情况□ 适用 √ 不适用4、重大非募集资金投资项目情况□ 适用 √ 不适用(三)董事会下半年的经营计划修改计划□ 适用 √ 不适用(四)对 2012 年 1-9 月经营业绩的预计预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明√ 适用 □ 不适用业绩预告情况:同向大幅下降业绩预告填写数据类型□ 确数 √ 区间数
                         年初至下一报告期期末     上年同期               增减变动(%)累计净利润的预计数(万
                            11,000 --    13,800    47,502.83 □ 增长 √ 下降     70.95% --     76.84%元)
    基本每股收益(元/股)          0.2 --      0.25         0.85 □ 增长 √ 下降     70.59% --     76.47%
                         预计公司 2012 年三季度累计归属于上市公司股东的净利润约为 11000 万元
                         -13800 万元,与去年同期相比下降 70.95%-76.84%。公司 2011 年三季度累计归
                         属于上市公司股东的净利润 47502.83 万元主要来自于公司按破产重整计划偿还
                         债权人债权获得债务重组收益及股东让渡股份获得的收益共形成债务重组收益业绩预告的说明
                         39882.85 万元,以及同一控制下的企业合并产生的子公司期初至合并日的当期
                         净损益 5272.37 万元。预计公司 2012 年三季度累计归属于上市公司股东的净利
                         润约为 11000 万元-13800 万元,主要来源于东莞市金叶珠宝有限公司和深圳金
                         叶珠宝销售有限公司的主营业务,公司主营业务为黄金珠宝的生产、销售。(五)董事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用(六)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明□ 适用 √ 不适用
                                                         金叶珠宝股份有限公司 2012 年半年度报告全文(七)陈述董事会对公司会计政策、会计估计变更或重大会计差错更正的原因及影响的讨论结果□ 适用 √ 不适用(八)公司现金分红政策的制定及执行情况为进一步规范公司分红行为,推进公司建立科学、持续、稳健的分红机制,保护中小投资者合法权益,根据中国证监会《关于进一步落实上市公司现金分红有关事项的通知》(证监发<2012>37 号)及《公司章程》的有关规定,公司制定了《分红管理制度》,《公司章程》相关条款也同时做出修订。《分红管理制度》、《关于修改<公司章程>的议案》已经过公司 2012 年7 月 20 日召开的第七届董事会第一次会议及 8 月 28 日召开的 2012 年第四次临时股东大会审议通过。公司严格按照《公司章程》执行利润分配政策,公司分红政策制定及执行均符合《公司章程》的规定及股东大会决议的要求,分红标准和比例明确和清晰,相关的决策程序和机制完备,独立董事的职责明确,能发挥应有的作用,中小股东有充分表达意见和诉求的机会,中小股东的合法权益得到了维护。(九)利润分配或资本公积金转增预案□ 适用 √ 不适用(十)公司 2011 年度期末累计未分配利润为正但未提出现金分红预案的情况□ 适用 √ 不适用(十一)其他披露事项(十二)公司的负债情况、资信变化情况及在未来年度还债的现金安排(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用
                                     七、重要事项(一)公司治理的情况报告期内,公司严格遵守《中华人民共和国公司法》、《中华人民共和国证券法》、《深圳
                                                        金叶珠宝股份有限公司 2012 年半年度报告全文证券交易所股票上市规则》、《上市公司治理准则》、《上市公司章程指引》和其他有关法律法规的规定,不断完善法人治理结构,建立健全公司内部管理和控制制度,积极加强信息披露工作和投资者关系管理工作,进一步规范公司运作,提高公司治理水平。报告期内,公司股东大会、董事会、监事会以及董事会各专门委员会均严格按照法律法规及规章的规定,依法履行职责,运作规范。报告期内,公司根据财政部、证监会等部委联合发布的《企业内部控制基本规范》及相关规定,按照黑龙江证监局、深圳证券交易所的相关要求,结合公司自身情况,制定了《2012年内部控制实施工作规范》,并成立内部控制建设领导小组和工作小组。报告期内,公司根据实际情况,对《信息披露管理制度》、《担保管理办法》、《关联交易管理制度》等一系列公司制度进行修订,旨在进一步提高公司治理水平。报告期内,公司整体运作较为规范、独立性强、信息披露规范,公司治理实际情况符合中国证监会、深圳证券交易所有关上市公司治理的规范性文件要求。(二)以前期间拟定、在报告期实施的利润分配方案、公积金转增股本方案或发行新股方案的执行情况□ 适用 √ 不适用
                                 金叶珠宝股份有限公司 2012 年半年度报告全文(三)重大诉讼仲裁事项□ 适用 √ 不适用本期公司无重大诉讼、仲裁事项。
                                                       金叶珠宝股份有限公司 2012 年半年度报告全文(四)破产重整相关事项□ 适用 √ 不适用(五)公司持有其他上市公司股权、参股金融企业股权情况1、证券投资情况□ 适用 √ 不适用证券投资情况的说明2、持有其他上市公司股权情况□ 适用 √ 不适用持有其他上市公司股权情况的说明3、持有非上市金融企业股权情况□ 适用 √ 不适用持有非上市金融企业股权情况的说明4、买卖其他上市公司股份的情况□ 适用 √ 不适用买卖其他上市公司股份的情况的说明(六)资产交易事项
                    金叶珠宝股份有限公司 2012 年半年度报告全文1、收购资产情况□ 适用 √ 不适用收购资产情况说明2、出售资产情况□ 适用 √ 不适用出售资产情况说明3、资产置换情况□ 适用 √ 不适用资产置换情况说明
                                                        金叶珠宝股份有限公司 2012 年半年度报告全文4、企业合并情况□ 适用 √ 不适用5、自资产重组报告书或收购出售资产公告刊登后,该事项的进展情况及对报告期经营成果与财务状况的影响□ 适用 √ 不适用(七)公司大股东及其一致行动人在报告期提出或实施股份增持计划的说明□ 适用 √ 不适用(八)公司股权激励的实施情况及其影响□ 适用 √ 不适用(九)重大关联交易
                                                                                                        金叶珠宝股份有限公司 2012 年半年度报告全文1、与日常经营相关的关联交易√ 适用 □ 不适用
                                                                                                                                    交易价格与
                                                                                占同类交易
                         关联交易类 关联交易内 关联交易定 关联交易价 关联交易金            关联交易结 对公司利润        市场价格    市场参考价
    关联交易方    关联关系                                                          金额的比例
                             型         容       价原则   格(万元) 额(万元)              算方式     的影响          (万元)    格差异较大
                                                                                    (%)
                                                                                                                                      的原因
                                   公司全资子
                                   公司深圳金
                                   叶珠宝销售
    关联自然人 董事王志伟                         参照市场价
                      房屋租赁     有限公司租                    441.55        441.55   100% 按月支付    无重大影响
    王翰康     的关联方                           格协议确定
                                   赁王翰康个
                                   人房产作为
                                   办公场所
    合计                                                --          --                                --          --            --            --大额销货退回的详细情况
                                               公司正常运营需要,租赁的房产位于深圳市水贝国际珠宝交易中心往南 1 公里处,位于水贝珠宝圈内,公关联交易的必要性、持续性、选择与关联方(而非市
                                               司依托水贝珠宝圈选址,可更好地发挥金叶珠宝的品牌效应,建立新的融资及业务开拓平台,促进公司持场其他交易方)进行交易的原因
                                               续稳健发展,实现公司未来发展战略。
    关联交易对上市公司独立性的影响                 本次关联交易履行了规定的审议程序,交易价格参照市场价格协商确定,不会影响上市公司的独立性。公司对关联方的依赖程度,以及相关解决措施(如有)按类别对本期将发生的日常关联交易进行总金额预
                                               报告期内的租金为 867,820 元。计的,在报告期内的实际履行情况关联交易的说明与日常经营相关的关联交易
                                                                                                   金叶珠宝股份有限公司 2012 年半年度报告全文
                                               向关联方销售产品和提供劳务                      向关联方采购产品和接受劳务
              关联方
                                       交易金额(万元)      占同类交易金额的比例(%)   交易金额(万元)         占同类交易金额的比例(%)合计其中:报告期内公司向控股股东及其子公司销售产品或提供劳务的关联交易金额 0 万元。2、资产收购、出售发生的关联交易□ 适用 √ 不适用3、共同对外投资的重大关联交易□ 适用 √ 不适用4、关联债权债务往来□ 适用 √ 不适用报告期内资金被占用情况及清欠进展情况□ 适用 √ 不适用截止报告期末,上市公司未完成非经营性资金占用的清欠工作的,董事会提出的责任追究方案□ 适用 √ 不适用
                                                                金叶珠宝股份有限公司 2012 年半年度报告全文5、其他重大关联交易(十)重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1)托管情况□ 适用 √ 不适用(2)承包情况□ 适用 √ 不适用(3)租赁情况□ 适用 √ 不适用2、担保情况√ 适用 □ 不适用
                                                                                              单位:万元
                             公司对外担保情况(不包括对子公司的担保)
                                                                                               是否为
                    担保额度          实际发生日                                               关联方
                                                   实际担保金                           是否履
    担保对象名称       相关公告 担保额度 期(协议签署            担保类型       担保期              担保
                                                       额                               行完毕
                    披露日期              日)                                                 (是或
                                                                                                 否)
    报告期内审批的对外担保                           报告期内对外担保实际
    额度合计(A1)                                   发生额合计(A2)
    报告期末已审批的对外担                           报告期末实际对外担保
    保额度合计(A3)                                 余额合计(A4)
                                       公司对子公司的担保情况
                                                                                               是否为
                    担保额度          实际发生日                                               关联方
                                                   实际担保金                           是否履
    担保对象名称       相关公告 担保额度 期(协议签署            担保类型       担保期              担保
                                                       额                               行完毕
                    披露日期              日)                                                 (是或
                                                                                                 否)
                                                             金叶珠宝股份有限公司 2012 年半年度报告全文
               2012 年                                                  债务履行东莞市金叶珠宝
               06 月 27     1,000                      1,000 保证       期届满之 否          否有限公司
               日                                                       日起两年
               2012 年                                                  债务期限东莞市金叶珠宝
               07 月 02     9,500                      9,500 保证       届满之日 否          否有限公司
               日                                                       起两年
    报告期内审批对子公司担                           报告期内对子公司担保
                                        10,500                                                 10,500
    保额度合计(B1)                                 实际发生额合计(B2)
    报告期末已审批的对子公                           报告期末对子公司实际
                                        10,500                                                 10,500
    司担保额度合计(B3)                             担保余额合计(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                           报告期内担保实际发生
                                        10,500                                                 10,500
    计(A1+B1)                                      额合计(A2+B2)
    报告期末已审批的担保额                           报告期末实际担保余额
                                        10,500                                                 10,500
    度合计(A3+B3)                                  合计(A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                        12.1其中:为股东、实际控制人及其关联方提供担保的金额
                                                                                                    0(C)直接或间接为资产负债率超过 70%的被担保对象提
                                                                                                    0供的债务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                               0
    上述三项担保金额合计(C+D+E)                                                                       0
    未到期担保可能承担连带清偿责任说明               无
    违反规定程序对外提供担保的说明                   无
                    金叶珠宝股份有限公司 2012 年半年度报告全文3、委托理财情况□ 适用 √ 不适用
                                                                     金叶珠宝股份有限公司 2012 年半年度报告全文4、日常经营重大合同的履行情况5、其他重大合同□ 适用 √ 不适用(十一)发行公司债的说明□ 适用 √ 不适用(十二)承诺事项履行情况1、公司或持股 5%以上股东在报告期内或持续到报告期内的承诺事项√ 适用 □ 不适用
                                                                                          承诺
    承诺事项    承诺人                        承诺内容                          承诺时间                履行情况
                                                                                          期限
                       1、金叶珠宝 2011 年全年实现净利润不低于 1.38 亿元;
                       在 2012 年,金叶珠宝全年实现净利润不低于 2 亿元;2、
                       为确保承诺的金叶珠宝两年业绩实现,九五投资向上市
                       公司账户打入 4000 万元作为业绩保证金;3、自股权分
                       置改革实施之日起,九五投资所持上市公司股份锁定 36
                       个月;4、在本次股权分置改革方案实施完成之日起 18
                       个月内,提出并经股东大会审议通过资产注入的动议,
                       以包括但不限于定向增发在内的方式向上市公司注入净                          业绩保证承诺已履行
             深圳九五 资产评估值不低于人民币 20 亿元的优质黄金矿产资源                           完毕,业绩履约保证金
                                                                             2011 年 08
    股改承诺     投资有限 或其他符合《重组框架协议》规定条件的优质资产,且                           4000 万元已经汇入上
                                                                             月 18 日
             公司      增发价格不低于公司破产重整停牌前 20 个交易日均价                          市公司账户。其余承诺
                       的 90%,即 11.98 元/股;5、为充分保护公司流通股股东                       事项正在履行中。
                       利益、维护公司股价稳定,九五投资所持公司股票自 36
                       个月锁定期届满后,通过证券交易所挂牌交易出售公司
                       股票的价格不低于 15 元,该价格遇到分红、转增、送股、
                       配股等事项时,将进行除权除息调整,但不包含本次股
                       权分置改革的转增事项;九五投资如有违反上述承诺的
                       卖出交易,九五投资将卖出股份所获得资金划入上市公
                       司账户归全体股东所有。收购报告书或权益变动报告书中所作承诺
                                                        金叶珠宝股份有限公司 2012 年半年度报告全文资产置换时所作承诺发行时所作承诺其他对公司中小股东所作承诺承诺是否及
             √ 是 □ 否 □ 不适用时履行未完成履行的具体原因及下一步计划是否就导致的同业竞争
    和关联交易   □ 是 □ 否 √ 不适用问题作出承诺承诺的解决期限解决方式承诺的履行情况2、公司资产或项目存在盈利预测,且报告期仍处在盈利预测期间,公司就资产或项目达到原盈利预测及其原因做出说明□ 适用 √ 不适用(十三)其他综合收益细目
                                                                                          单位:元
                            项目                          本期                     上期1.可供出售金融资产产生的利得(损失)金额减:可供出售金融资产产生的所得税影响前期计入其他综合收益当期转入损益的净额小计2.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额
                                                           金叶珠宝股份有限公司 2012 年半年度报告全文小计3.现金流量套期工具产生的利得(或损失)金额减: 现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整额小计4.外币财务报表折算差额减:处置境外经营当期转入损益的净额小计5.其他减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额小计合计(十四)报告期内接待调研、沟通、采访等活动登记表
                                                                              谈论的主要内容及提
    接待时间            接待地点      接待方式    接待对象类型    接待对象
                                                                                  供的资料
    2012 年 05 月 30                                                             公司目前经营发展情
                 公司总部          电话沟通      个人            流通股东
    日                                                                           况及遇到的主要问题
    2012 年 06 月 04                                                 流通股东    公司目前经营发展情
                 公司总部          电话沟通      个人
    日                                                                           况及遇到的主要问题
    2012 年 06 月 06                                                             公司目前经营发展情
                 公司总部          电话沟通      个人            流通股东
    日                                                                           况及遇到的主要问题
    2012 年 06 月 06                                                             公司目前经营发展情
                 公司总部          电话沟通      个人            流通股东
    日                                                                           况及遇到的主要问题(十五)聘任、解聘会计师事务所情况半年报是否经过审计□ 是 √ 否 □ 不适用是否改聘会计师事务所□ 是 √ 否 □ 不适用(十六)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人和收购人处罚及整改情况□ 适用 √ 不适用
                                                             金叶珠宝股份有限公司 2012 年半年度报告全文(十七)其他重大事项的说明□ 适用 √ 不适用(十八)本公司转债担保人盈利能力、资产状况和信用状况发生重大变化的情况(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用(十九)信息披露索引
         事项             刊载的报刊名称及版面           刊载日期         刊载的互联网网站及检索路径
                                                                         巨潮资讯网2012 年第一次临时股东
                      《中国证券报》《证券时报》 2012 年 02 月 01 日     http://www.cninfo.com.cn/finalpa大会决议公告
                                                                         ge/2012-02-01/60487003.PDF
                                                                         巨潮资讯网第六届董事会第十八次会
                       《中国证券报》《证券时报》 2012 年 02 月 03 日    http://www.cninfo.com.cn/finalpa议决议公告
                                                                         ge/2012-02-03/60495567.PDF
    关于全资子公司东莞市金                                                   巨潮资讯网
    叶珠宝有限公司设立控股 《中国证券报》《证券时报》 2012 年 02 月 03 日    http://www.cninfo.com.cn/finalpa
    子公司的公告                                                             ge/2012-02-03/60495565.PDF
    关于全资子公司东莞市金                                                   巨潮资讯网
    叶珠宝有限公司完成工商 《中国证券报》《证券时报》 2012 年 02 月 03 日    http://www.cninfo.com.cn/finalpa
    变更登记的公告                                                           ge/2012-02-03/60495566.PDF
                                                                         巨潮资讯网2012 年第二次临时股东
                      《中国证券报》《证券时报》 2012 年 02 月 21 日     http://www.cninfo.com.cn/finalpa大会决议公告
                                                                         ge/2012-02-21/60564918.PDF
                                                                         巨潮资讯网第六届董事会第十九次会
                       《中国证券报》《证券时报》 2012 年 02 月 21 日    http://www.cninfo.com.cn/finalpa议决议公告
                                                                         ge/2012-02-21/60564935.PD
                                                                         巨潮资讯网第六届监事会第七次会议
                       《中国证券报》《证券时报》 2012 年 02 月 21 日    http://www.cninfo.com.cn/finalpa决议公告
                                                                         ge/2012-02-21/60564925.PDF
                                                                         巨潮资讯网2011 年年度股东大会决
                        《中国证券报》《证券时报》 2012 年 03 月 13 日   http://www.cninfo.com.cn/finalpa议公告
                                                                         ge/2012-03-13/60659305.PDF
                                                                         巨潮资讯网2012 年第一季度业绩预
                      《中国证券报》《证券时报》 2012 年 04 月 14 日     http://www.cninfo.com.cn/finalpa告公告
                                                                         ge/2012-04-14/60829748.PDF
    第六届董事会第二十次会                                                   巨潮资讯网
                       《中国证券报》《证券时报》 2012 年 04 月 18 日
    议决议公告                                                               http://www.cninfo.com.cn/finalpa
                                                             金叶珠宝股份有限公司 2012 年半年度报告全文
                                                                        ge/2012-04-18/60847092.PDF
                                                                        巨潮资讯网关于全资子公司租赁办公
                       《中国证券报》《证券时报》 2012 年 04 月 18 日   http://www.cninfo.com.cn/finalpa场所的关联交易公告
                                                                        ge/2012-04-18/60847086.PDF
                                                                        巨潮资讯网第六届董事会第二十一次
                       《中国证券报》《证券时报》 2012 年 04 月 24 日   http://www.cninfo.com.cn/finalpa会议决议公告
                                                                        ge/2012-04-24/60887496.PDF
                                                                        巨潮资讯网第六届监事会第八次会议
                       《中国证券报》《证券时报》 2012 年 04 月 24 日   http://www.cninfo.com.cn/finalpa决议公告
                                                                        ge/2012-04-24/60887497.PDF
                                                                        巨潮资讯网2012 年半年度业绩预告
                      《中国证券报》《证券时报》 2012 年 04 月 24 日    http://www.cninfo.com.cn/finalpa公告
                                                                        ge/2012-04-24/60887492.PDF
                                                                        巨潮资讯网关于申请撤销股票交易其
                       《中国证券报》《证券时报》 2012 年 05 月 04 日   http://www.cninfo.com.cn/finalpa他特别处理的公告
                                                                        ge/2012-05-04/60950649.PDF
                                                                        巨潮资讯网
    关于变更职工监事的公告 《中国证券报》《证券时报》 2012 年 06 月 14 日   http://www.cninfo.com.cn/finalpa
                                                                        ge/2012-06-14/61134532.PDF
                                                                        巨潮资讯网对全资子公司贷款提供担
                       《中国证券报》《证券时报》 2012 年 06 月 29 日   http://www.cninfo.com.cn/finalpa保公告
                                                                        ge/2012-06-29/61195524.PDF
                                    八、财务会计报告(一)审计报告半年报是否经过审计□ 是 √ 否 □ 不适用(二)财务报表是否需要合并报表:√ 是 □ 否 □ 不适用如无特殊说明,财务报告中的财务报表的单位为:人民币元财务附注中报表的单位为:人民币元1、合并资产负债表编制单位: 金叶珠宝股份有限有限公司
                                                     金叶珠宝股份有限公司 2012 年半年度报告全文
                                                                                     单位: 元
               项目          附注   期末余额                            期初余额流动资产:
    货币资金                                   262,719,661.64                      181,836,105.16
    结算备付金                                           0.00                                0.00
    拆出资金                                             0.00                                0.00
    交易性金融资产                                       0.00                                0.00
    应收票据                                             0.00                                0.00
    应收账款                                   129,753,767.11                      338,240,969.31
    预付款项                                   193,393,330.40                       51,499,751.35
    应收保费                                             0.00                                0.00
    应收分保账款                                         0.00                                0.00
    应收分保合同准备金                                   0.00                                0.00
    应收利息                                             0.00                                0.00
    应收股利                                             0.00                                0.00
    其他应收款                                   8,359,347.85                        7,972,361.04
    买入返售金融资产                                     0.00                                0.00
    存货                                       896,422,884.84                      726,593,895.38
    一年内到期的非流动资产                               0.00                                0.00
    其他流动资产                                         0.00                                0.00
    流动资产合计                               1,490,648,991.84                     1,306,143,082.24非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                                     0.00                                0.00
    持有至到期投资                                       0.00                                0.00
    长期应收款                                           0.00                                0.00
    长期股权投资                                         0.00                                0.00
    投资性房地产                                         0.00                                0.00
    固定资产                                    67,236,344.31                       68,156,381.28
    在建工程                                             0.00                                0.00
    工程物资                                             0.00                                0.00
    固定资产清理                                         0.00                                0.00
    生产性生物资产                                       0.00                                0.00
    油气资产                                             0.00                                0.00
                                     金叶珠宝股份有限公司 2012 年半年度报告全文
    无形资产                     4,039,400.87                       4,086,737.57
    开发支出                             0.00                               0.00
    商誉                                 0.00                               0.00
    长期待摊费用                 6,718,600.75                       4,746,614.93
    递延所得税资产               3,099,433.31                        538,375.13
    其他非流动资产                       0.00                               0.00
    非流动资产合计                 81,093,779.24                       77,528,108.91
    资产总计                     1,571,742,771.08                   1,383,671,191.15流动负债:
    短期借款                  443,500,000.00                      280,400,000.00
    向中央银行借款                       0.00                               0.00
    吸收存款及同业存放                   0.00                               0.00
    拆入资金                             0.00                               0.00
    交易性金融负债                       0.00                               0.00
    应付票据                             0.00                               0.00
    应付账款                   30,224,159.03                       29,739,910.16
    预收款项                  103,537,268.29                       63,163,865.87
    卖出回购金融资产款                   0.00                               0.00
    应付手续费及佣金                     0.00                               0.00
    应付职工薪酬                 3,780,305.82                       3,983,826.69
    应交税费                   -23,189,265.30                      46,914,802.91
    应付利息                             0.00                       2,129,558.30
    应付股利                             0.00                               0.00
    其他应付款                 70,771,839.44                       87,160,637.75
    应付分保账款                         0.00                               0.00
    保险合同准备金                       0.00                               0.00
    代理买卖证券款                       0.00                               0.00
    代理承销证券款                       0.00                               0.00
    一年内到期的非流动负债               0.00                               0.00
    其他流动负债                         0.00                               0.00
    流动负债合计                  628,624,307.28                      513,492,601.68非流动负债:
    长期借款                             0.00                               0.00
    应付债券                             0.00                               0.00
                                                                       金叶珠宝股份有限公司 2012 年半年度报告全文
       长期应付款                                                          0.00                                 0.00
       专项应付款                                                          0.00                                 0.00
       预计负债                                                    1,754,043.14                         1,754,043.14
       递延所得税负债                                                      0.00                                 0.00
       其他非流动负债                                                      0.00                                 0.00
    非流动负债合计                                                     1,754,043.14                         1,754,043.14
    负债合计                                                         630,378,350.42                      515,246,644.82所有者权益(或股东权益):
       实收资本(或股本)                                        557,134,734.00                      557,134,734.00
       资本公积                                                  393,315,652.80                      393,315,652.80
       减:库存股                                                          0.00                                 0.00
       专项储备                                                            0.00                                 0.00
       盈余公积                                                   18,048,189.78                       18,048,189.78
       一般风险准备                                                        0.00                                 0.00
       未分配利润                                                -28,426,359.61                      -100,324,030.25
       外币报表折算差额                                                    0.00                                 0.00
    归属于母公司所有者权益合计                                       940,072,216.97                      868,174,546.33
       少数股东权益                                                1,292,203.69                          250,000.00
    所有者权益(或股东权益)合计                                     941,364,420.66                      868,424,546.33负债和所有者权益(或股东权益)
                                                             1,571,742,771.08                     1,383,671,191.15总计
    法定代表人:成钧                        主管会计工作负责人:陈学志                         会计机构负责人:庞蓉2、母公司资产负债表
                                                                                                        单位: 元
                  项目           附注                 期末余额                            期初余额流动资产:
       货币资金                                                      604,453.53                         4,214,434.42
       交易性金融资产                                                      0.00                                 0.00
       应收票据                                                            0.00                                 0.00
       应收账款                                                            0.00                                 0.00
       预付款项                                                            0.00                                 0.00
       应收利息                                                            0.00                                 0.00
       应收股利                                                            0.00                                 0.00
                                   金叶珠宝股份有限公司 2012 年半年度报告全文
    其他应收款                 2,359,406.80                     250,451,249.20
    存货                               0.00                               0.00
    一年内到期的非流动资产             0.00                               0.00
    其他流动资产                       0.00                               0.00
    流动资产合计                   2,963,860.33                     254,665,683.62非流动资产:
    可供出售金融资产                   0.00                               0.00
    持有至到期投资                     0.00                               0.00
    长期应收款                         0.00                               0.00
    长期股权投资             822,183,053.08                     562,183,053.08
    投资性房地产                       0.00                               0.00
    固定资产                    714,453.34                         506,455.88
    在建工程                           0.00                               0.00
    工程物资                           0.00                               0.00
    固定资产清理                       0.00                               0.00
    生产性生物资产                     0.00                               0.00
    油气资产                           0.00                               0.00
    无形资产                           0.00                               0.00
    开发支出                           0.00                               0.00
    商誉                               0.00                               0.00
    长期待摊费用                934,381.99                         682,870.07
    递延所得税资产                     0.00                               0.00
    其他非流动资产                     0.00                               0.00
    非流动资产合计               823,831,888.41                     563,372,379.03
    资产总计                     826,795,748.74                     818,038,062.65流动负债:
    短期借款                           0.00                               0.00
    交易性金融负债                     0.00                               0.00
    应付票据                           0.00                               0.00
    应付账款                           0.00                               0.00
    预收款项                           0.00                               0.00
    应付职工薪酬                127,885.69                         127,885.69
    应交税费                     -54,328.20                       1,115,848.54
    应付利息                           0.00                               0.00
                                                          金叶珠宝股份有限公司 2012 年半年度报告全文
       应付股利                                               0.00                                 0.00
       其他应付款                                   59,539,246.74                        40,469,080.00
       一年内到期的非流动负债                                 0.00                                 0.00
       其他流动负债                                           0.00                                 0.00
    流动负债合计                                        59,612,804.23                        41,712,814.23非流动负债:
       长期借款                                               0.00                                 0.00
       应付债券                                               0.00                                 0.00
       长期应付款                                             0.00                                 0.00
       专项应付款                                             0.00                                 0.00
       预计负债                                       1,754,043.14                         1,754,043.14
       递延所得税负债                                         0.00                                 0.00
       其他非流动负债                                         0.00                                 0.00
    非流动负债合计                                        1,754,043.14                         1,754,043.14
    负债合计                                            61,366,847.37                        43,466,857.37所有者权益(或股东权益):
       实收资本(或股本)                          557,134,734.00                       557,134,734.00
       资本公积                                    433,105,300.17                       433,105,300.17
       减:库存股                                             0.00                                 0.00
       专项储备                                               0.00                                 0.00
       盈余公积                                     18,048,189.78                        18,048,189.78
       一般风险准备                                           0.00                                 0.00
       未分配利润                                  -242,859,322.58                      -233,717,018.67
       外币报表折算差额                                       0.00                                 0.00
    所有者权益(或股东权益)合计                       765,428,901.37                       774,571,205.28负债和所有者权益(或股东权益)
                                                   826,795,748.74                       818,038,062.65总计3、合并利润表
                                                                                           单位: 元
                  项目           附注   本期金额                             上期金额
    一、营业总收入                                 2,454,617,781.53                                    0.00
       其中:营业收入                          2,454,617,781.53
            利息收入
                                              金叶珠宝股份有限公司 2012 年半年度报告全文
             已赚保费
             手续费及佣金收入
    二、营业总成本                        2,356,076,839.67                       2,041,061.80
       其中:营业成本                 2,271,683,034.52
             利息支出
             手续费及佣金支出
             退保金
             赔付支出净额
             提取保险合同准备金净额
             保单红利支出
             分保费用
             营业税金及附加               5,414,239.61                               0.00
             销售费用                   39,313,656.27                            2,261.00
             管理费用                   20,105,659.76                        2,488,422.22
             财务费用                     7,858,720.67                        -468,317.14
             资产减值损失               11,701,528.84                           18,695.72
       加   :公允价值变动收益(损
                                                  0.00                               0.00失以“-”号填列)
             投资收益(损失以“-”
                                                  0.00                               0.00号填列)
             其中:对联营企业和合
                                                  0.00                               0.00营企业的投资收益
             汇兑收益(损失以“-”
                                                  0.00                               0.00号填列)三、营业利润(亏损以“-”号填
                                        98,540,941.86                       -2,041,061.80列)
       加   :营业外收入                   385,079.47                      398,828,541.07
       减   :营业外支出                    54,965.78                                0.00
             其中:非流动资产处臵
                                                  0.00                               0.00损失四、利润总额(亏损总额以“-”
                                        98,871,055.55                      396,787,479.27号填列)
       减:所得税费用                   25,931,181.22                                0.00五、净利润(净亏损以“-”号填
                                        72,939,874.33                      396,787,479.27列)
                                                                         金叶珠宝股份有限公司 2012 年半年度报告全文
       其中:被合并方在合并前实现
                                                                             0.00                                0.00的净利润
       归属于母公司所有者的净利
                                                                    71,897,670.64                      396,787,479.27润
       少数股东损益                                                  1,042,203.69                                0.00
    六、每股收益:                                              --                                  --
       (一)基本每股收益                                                    0.13                                2.14
       (二)稀释每股收益                                                    0.13                                2.14
    七、其他综合收益                                                             0.00                                0.00
    八、综合收益总额                                                    72,939,874.33                      396,787,479.27
       归属于母公司所有者的综合
                                                                    71,897,670.64                      396,787,479.27收益总额
       归属于少数股东的综合收益
                                                                     1,042,203.69总额本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:0.00 元。
    法定代表人:成钧                           主管会计工作负责人:陈学志                        会计机构负责人:庞蓉4、母公司利润表
                                                                                                          单位: 元
               项目                 附注                 本期金额                           上期金额
    一、营业收入                                                                 0.00                                0.00
       减:营业成本                                                          0.00                                0.00
           营业税金及附加                                                    0.00                                0.00
           销售费用                                                          0.00                            2,261.00
           管理费用                                                  9,118,303.04                        2,488,422.22
           财务费用                                                       -741.63                         -468,317.14
           资产减值损失                                                 24,692.50                           18,695.72
       加:公允价值变动收益(损失
                                                                             0.00                                0.00以“-”号填列)
           投资收益(损失以“-”
                                                                             0.00                                0.00号填列)
           其中:对联营企业和合营
                                                                             0.00                                0.00企业的投资收益二、营业利润(亏损以“-”号填
                                                                    -9,142,253.91                       -2,041,061.80列)
                                                              金叶珠宝股份有限公司 2012 年半年度报告全文
       加:营业外收入                                                0.00                  398,828,541.07
       减:营业外支出                                           50.00                                0.00
           其中:非流动资产处臵损
                                                                     0.00                            0.00失三、利润总额(亏损总额以“-”
                                                         -9,142,303.91                     396,787,479.27号填列)
       减:所得税费用                                                0.00                            0.00四、净利润(净亏损以“-”号填
                                                         -9,142,303.91                     396,787,479.27列)
    五、每股收益:                                   --                                  --
       (一)基本每股收益                                              0                               0
       (二)稀释每股收益                                              0                               0
    六、其他综合收益                                                     0.00                            0.00
    七、综合收益总额                                         -9,142,303.91                     396,787,479.275、合并现金流量表
                                                                                               单位: 元
                 项目                 本期金额                                  上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金               2,598,396,672.94                            124,366.00
       客户存款和同业存放款项净增加额
       向中央银行借款净增加额
       向其他金融机构拆入资金净增加额
       收到原保险合同保费取得的现金
       收到再保险业务现金净额
       保户储金及投资款净增加额
       处臵交易性金融资产净增加额
       收取利息、手续费及佣金的现金
       拆入资金净增加额
       回购业务资金净增加额
       收到的税费返还
       收到其他与经营活动有关的现金                   8,297,277.62                          30,506,699.04
    经营活动现金流入小计                              2,606,693,950.56                          30,631,065.04
                                                金叶珠宝股份有限公司 2012 年半年度报告全文
    购买商品、接受劳务支付的现金   2,473,655,911.54                             53,508.00
    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
                                      25,169,311.50                           1,652,678.85金
    支付的各项税费                  108,634,952.56                           2,027,708.15
    支付其他与经营活动有关的现金     64,946,313.98                           4,094,387.57
    经营活动现金流出小计                2,672,406,489.58                          7,828,282.57
    经营活动产生的现金流量净额            -65,712,539.02                         22,802,782.47二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处臵固定资产、无形资产和其他长期资产收回的现金净额
    处臵子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金               0.00                                  0.00
    投资活动现金流入小计                            0.00                                  0.00
    购建固定资产、无形资产和其他
                                        5,043,182.26长期资产支付的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金               0.00                                  0.00
    投资活动现金流出小计                    5,043,182.26                                  0.00
    投资活动产生的现金流量净额             -5,043,182.26                                  0.00三、筹资活动产生的现金流量:
    吸收投资收到的现金
    其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金              377,500,000.00
                                                                    金叶珠宝股份有限公司 2012 年半年度报告全文
       发行债券收到的现金
       收到其他与筹资活动有关的现金                                 0.00                                   0.00
    筹资活动现金流入小计                                      377,500,000.00                                   0.00
       偿还债务支付的现金                                 214,400,000.00                          74,903,125.98
       分配股利、利润或偿付利息支付
                                                           11,460,722.24的现金
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金                                 0.00                                   0.00
    筹资活动现金流出小计                                      225,860,722.24                          74,903,125.98
    筹资活动产生的现金流量净额                                151,639,277.76                         -74,903,125.98四、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                               80,883,556.48                         -52,100,343.51
       加:期初现金及现金等价物余额                       181,836,105.16                         125,905,232.23
    六、期末现金及现金等价物余额                              182,219,661.64                          73,804,888.72
    法定代表人:成钧                      主管会计工作负责人:陈学志                        会计机构负责人:庞蓉6、母公司现金流量表
                                                                                                     单位: 元
                 项目                          本期金额                               上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                                 0.00                            124,366.00
       收到的税费返还                                               0.00                                   0.00
       收到其他与经营活动有关的现金                       268,307,924.96                          30,506,699.04
    经营活动现金流入小计                                      268,307,924.96                          30,631,065.04
       购买商品、接受劳务支付的现金                                 0.00                              53,508.00
       支付给职工以及为职工支付的现
                                                            1,098,766.63                           1,652,678.85金
       支付的各项税费                                       1,363,655.74                           2,027,708.15
       支付其他与经营活动有关的现金                         8,823,332.48                           4,094,387.57
    经营活动现金流出小计                                       11,285,754.85                           7,828,282.57
    经营活动产生的现金流量净额                                257,022,170.11                          22,802,782.47二、投资活动产生的现金流量:
                                                 金叶珠宝股份有限公司 2012 年半年度报告全文
       收回投资收到的现金                        0.00                                   0.00
       取得投资收益所收到的现金                  0.00                                   0.00
       处臵固定资产、无形资产和其他
                                                 0.00                                   0.00长期资产收回的现金净额
       处臵子公司及其他营业单位收到
                                                 0.00                                   0.00的现金净额
       收到其他与投资活动有关的现金              0.00                                   0.00
    投资活动现金流入小计                             0.00                                   0.00
       购建固定资产、无形资产和其他
                                          632,151.00                                    0.00长期资产支付的现金
       投资支付的现金                 260,000,000.00                                    0.00
       取得子公司及其他营业单位支付
                                                 0.00                                   0.00的现金净额
       支付其他与投资活动有关的现金              0.00                                   0.00
    投资活动现金流出小计                  260,632,151.00                                    0.00
    投资活动产生的现金流量净额            -260,632,151.00                                   0.00三、筹资活动产生的现金流量:
       吸收投资收到的现金                        0.00                                   0.00
       取得借款收到的现金                        0.00                                   0.00
       发行债券收到的现金                        0.00                                   0.00
       收到其他与筹资活动有关的现金              0.00                                   0.00
    筹资活动现金流入小计                             0.00                                   0.00
       偿还债务支付的现金                        0.00                         74,903,125.98
       分配股利、利润或偿付利息支付
                                                 0.00                                   0.00的现金
       支付其他与筹资活动有关的现金              0.00                                   0.00
    筹资活动现金流出小计                             0.00                         74,903,125.98
    筹资活动产生的现金流量净额                       0.00                         -74,903,125.98四、汇率变动对现金及现金等价物的
                                                 0.00                                   0.00影响
    五、现金及现金等价物净增加额            -3,609,980.89                         -52,100,343.51
       加:期初现金及现金等价物余额      4,214,434.42                        125,905,232.23
    六、期末现金及现金等价物余额              604,453.53                          73,804,888.727、合并所有者权益变动表本期金额
                                                                                      金叶珠宝股份有限公司 2012 年半年度报告全文
                                                                                                                              单位: 元
                                                                     本期金额
                                            归属于母公司所有者权益
    项目                                                                         一般                            少数股东权 所有者权益合
           实收资本(或                         减:库 专项
                                资本公积                      盈余公积        风险   未分配利润        其他       益              计
                 股本)                         存股 储备
                                                                              准备一、上年
    年末余        557,134,734.00   393,315,652.80                 18,048,189.78          -100,324,030.25           250,000.00 868,424,546.33额
       加:
    会计政                                                                                          0.00策变更
    前期差                                                                                          0.00错更正
                                                                                                0.00其他二、本年
    年初余        557,134,734.00   393,315,652.80                 18,048,189.78          -100,324,030.25           250,000.00 868,424,546.33额三、本期增减变动金额
                                                                                      71,897,670.64           1,042,203.69    72,939,874.33(减少以“-”号填列)(一)净
                                                                                      71,897,670.64           1,042,203.69    72,939,874.33利润(二)其他综合收益上述(一)和
                                                                                      71,897,670.64           1,042,203.69    72,939,874.33(二)小计(三)所有者投
                        0.00             0.00     0.00 0.00            0.00 0.00                0.00 0.00              0.00            0.00入和减少资本1.所有者投入资本2.股份支付计
                                                 金叶珠宝股份有限公司 2012 年半年度报告全文入所有者权益的金额3.其他(四)利
           0.00   0.00   0.00 0.00   0.00 0.00          0.00 0.00       0.00          0.00润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权
           0.00   0.00   0.00 0.00   0.00 0.00          0.00 0.00       0.00          0.00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                                                                                0.00备1.本期提取2.本期使用(七)其他
                                                                                      金叶珠宝股份有限公司 2012 年半年度报告全文四、本期
    期末余        557,134,734.00   393,315,652.80                 18,048,189.78           -28,426,359.61          1,292,203.69 941,364,420.66额上年金额
                                                                                                                               单位: 元
                                                                     上年金额
                                            归属于母公司所有者权益
    项目                                                                         一般                            少数股东权 所有者权益合
           实收资本(或                         减:库 专项
                                资本公积                      盈余公积        风险   未分配利润        其他       益            计
                 股本)                         存股 储备
                                                                              准备一、上年
    年末余        185,711,578.00   254,322,014.61                 18,048,189.78          -516,325,388.59                       -58,243,606.20额
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更前期差错更正其他二、本年
    年初余        185,711,578.00   254,322,014.61                 18,048,189.78          -516,325,388.59                       -58,243,606.20额三、本期增减变动金额
              371,423,156.00   138,993,638.19                                        416,001,358.34            250,000.00 926,668,152.53(减少以“-”号填列)(一)净
                                                                                     546,418,152.53                        546,418,152.53利润(二)其他综合收益
                                                                      金叶珠宝股份有限公司 2012 年半年度报告全文上述(一)和
                                                                     546,418,152.53                      546,418,152.53(二)小计(三)所有者投
                    0.00   742,183,053.08    0.00 0.00   0.00 0.00              0.00 0.00   250,000.00 742,433,053.08入和减少资本1.所有
    者投入                                                                                      250,000.00       250,000.00资本2.股份支付计入所有者权益的金额
    3.其他                    742,183,053.08                                                                742,183,053.08(四)利
                    0.00 -231,766,258.89     0.00 0.00   0.00 0.00 -130,416,794.19 0.00           0.00 -362,183,053.08润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配
    4.其他                    -231,766,258.89                           -130,416,794.19                     -362,183,053.08(五)所有者权
           371,423,156.00 -371,423,156.00    0.00 0.00   0.00 0.00              0.00 0.00         0.00              0.00益内部结转1.资本公积转
    增资本     371,423,156.00 -371,423,156.00(或股本)2.盈余公积转增资本(或股本)
                                                                                      金叶珠宝股份有限公司 2012 年半年度报告全文3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他四、本期
    期末余     557,134,734.00    393,315,652.80                    18,048,189.78         -100,324,030.25         250,000.00 868,424,546.33额
    法定代表人:成钧                                 主管会计工作负责人:陈学志                                    会计机构负责人:庞蓉8、母公司所有者权益变动表本期金额
                                                                                                                                单位: 元
                                                                               本期金额
                                                                                                 一般
          项目          实收资本(或股                         减:库 专项                                                 所有者权益合
                                               资本公积                           盈余公积       风险    未分配利润
                               本)                             存股     储备                                                   计
                                                                                                 准备
    一、上年年末余额            557,134,734.00    433,105,300.17                     18,048,189.78           -233,717,018.67 774,571,205.28
       加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额            557,134,734.00    433,105,300.17                     18,048,189.78           -233,717,018.67 774,571,205.28三、本期增减变动金
    额(减少以“-”号                                                                                         -9,142,303.91     -9,142,303.91填列)
    (一)净利润                                                                                               -9,142,303.91     -9,142,303.91(二)其他综合收益上述(一)和(二)
                                                                                                           -9,142,303.91     -9,142,303.91小计(三)所有者投入和
                                      0.00              0.00      0.00    0.00            0.00    0.00             0.00              0.00减少资本
                                                                                 金叶珠宝股份有限公司 2012 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
    (四)利润分配                    0.00             0.00     0.00    0.00              0.00    0.00             0.00             0.001.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内
                                  0.00             0.00     0.00    0.00              0.00    0.00             0.00             0.00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                                                                                                                 0.001.本期提取2.本期使用(七)其他
    四、本期期末余额        557,134,734.00   433,105,300.17                     18,048,189.78            -242,859,322.58 765,428,901.37上年金额
                                                                                                                          单位: 元
                                                                           上年金额
                                                                                             一般
           项目         实收资本(或                      减:库 专项                                                 所有者权益合
                                          资本公积                           盈余公积        风险    未分配利润
                           股本)                         存股     储备                                                    计
                                                                                             准备
    一、上年年末余额        185,711,578.00    62,345,403.09                     18,048,189.78            -633,808,169.08 -367,702,998.21
    加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额        185,711,578.00    62,345,403.09                     18,048,189.78            -633,808,169.08 -367,702,998.21三、本期增减变动金额
                      371,423,156.00     370,759,897.08                                              400,091,150.41 1,142,274,203.49(减少以“-”号填列)
    (一)净利润                                                                                         400,091,150.41    400,091,150.41(二)其他综合收益上述(一)和(二)小
                                                                                                     400,091,150.41    400,091,150.41计(三)所有者投入和减
                                  0.00   742,183,053.08     0.00    0.00              0.00    0.00             0.00    742,183,053.08少资本
                                                                            金叶珠宝股份有限公司 2012 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                                 742,183,053.08                                                          742,183,053.08
    (四)利润分配                   0.00             0.00   0.00   0.00            0.00   0.00              0.00             0.001.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部
                       371,423,156.00 -371,423,156.00    0.00   0.00            0.00   0.00              0.00             0.00结转1.资本公积转增资本
                       371,423,156.00 -371,423,156.00(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额       557,134,734.00   433,105,300.17                 18,048,189.78          -233,717,018.67   774,571,205.28(三)公司基本情况
    (一)历史沿革
    金叶珠宝股份有限公司(原名为“光明集团股份有限公司”、“光明家具集团股份有限公司”,以下简称“本公司”或“公司”)的前身是光明集团公司。光明集团公司组建于1989年1月。1990年2月,经黑龙江省体改委黑体改复[1990]25号文批准为股份制试点企业,同年3月向社会公开发行3,000万股社会公众股。为使股份制试点工作进一步规范化,1992年3月,光明集团公司重组设立了光明集团股份有限公司,并向社会募集1,600万股法人股,总股本8,000万股。
    1994年,经国家工商行政管理局[1994]企名函字026号文件核准,公司名称由“光明集团股份有限公司”变更为“光明家具集团股份有限公司”,又经[1995]企名函字119号文件核准变更为“光明集团家具股份有限公司”。
    本公司的社会公众股经中国证券监督管理委员会证监发审字[1995]84号文批准,于1996年4月25日在深圳证券交易所挂牌上市。经黑龙江省证管办黑证监发[1996]7号文件和[1997]7号文件批准,公司于1996年6月14日和1997年5月17日分别以10股送4股和10股送3股的比例向全体股东派发1995年和1996年红利,公司的总股本变更为14,560万股。
    根据公司1996年4月29日召开第六次股东大会决议,并经黑龙江省证券监督管理办公室黑证监上发[1997]10号文以及中国证券监督管理委员会证监上字[1997]53号文批准,1997年8月,公司以总股本14,560万股为基数,按10:1.648的比例实施配股,总股本增至166,443,739股。
    根据公司1998年9月16日召开的1998年度临时股东大会,并经黑龙江省证券监督管理办公室黑证监上字
                                                              金叶珠宝股份有限公司 2012 年半年度报告全文[1998]15号文以及中国证券监督管理委员会证监公司字[1999]10号文批准,1999年3月12日,本公司以总股本166,443,739股为基数,按10:3的比例实施配股,总股本增至185,711,578股。
    2011年7月6日,公司2011年第一次临时股东大会暨股权分臵改革相关股东会审议通过了股权分臵改革方案。股权分臵改革基本方案为: 采取“资产对价+资本公积金转增股本”的组合方式进行,深圳九五投资有限公司(以下简称“九五投资”)向本公司赠与人民币3.8亿元现金和九五投资持有的东莞市金叶珠宝有限公司(以下简称“东莞金叶”)100%的股权。九五投资成为公司潜在控股股东,以其向上市公司赠与现金相应形成的资本公积金定向转增股本,代全体非流通股股东支付股改对价。
    2011年8月18日,公司实施了股权分臵改革方案,公司以3.8亿元获赠资金形成的资本公积金中的371,423,156.00 元转增371,423,156股。其中:向九五投资定向转增166,661,852股;向除九五投资以外的非流通股股东转增37,773,360股(折算每10股获得3.702股);向全体流通股股东转增166,987,944股(折算每10股获得20股)。上述转增完成后,本公司总股本变为557,134,734股。
    经公司第六届董事会第十五次会议审议,并经2011年度第三次临时股东大会表决通过,变更了公司名称、经营范围。
    2011年12月13日,经黑龙江省伊春市工商行政管理局核准,公司名称由“光明家具集团股份有限公司”变更为“金叶珠宝股份有限公司”。
    公司变更后经营范围: 贵金属首饰、珠宝玉器、工艺美术品加工、销售;金银回收;货物进出口;股权投资、矿山建设投资、黄金投资与咨询服务;黄金租赁业务;选矿(法律、行政法规规定应经行政许可的,未获得许可前不得经营,法律、行政法规禁止的不得经营)。
    企业法人营业执照注册号:230000100000347
    公司经济性质:股份有限公司
    法定代表人:成钧
    注册地址:黑龙江省伊春市伊春区青山西路118号
    (二)破产重整计划执行情况
    项 目            应清偿破产债务          已清偿金额                 未清偿余额
    担保债权                 32,424,760.72           32,424,760.72
    税务债权                  5,637,324.83            5,637,324.83
    职工债权                    449,819.00                449,819.00
    普通债权                 69,032,595.42           69,032,595.42
    合 计                   107,544,499.97          107,544,499.97
    注:
    (1)本公司根据管理人于2010年11月24日转来的《关于债权清偿金额的通知》确认了破产重整债权人债务应偿还金额107,544,499.97元。
    (2)2011年1 月28日,伊春市中级人民法院作出(2009)伊商破字第 1-8 号民事裁定书,对本公司的破产重整作出终结裁定,裁定本公司破产重整计划执行完毕。
    (3)截至 2011年12月31日止,本公司已清偿金额107,544,499.97元,占应清偿破产债务总额的比例为100.00% 。
      (三)、股权分臵改革
    2010年8月17日,光明集团与九五投资签署的《重组光明集团家具股份有限公司框架协议》,本公司将引入九五投资作为重组方,开展资产重组工作。九五投资因受让北京京通海投资有限公司(以下简称“京通海公司”)所持有的本公司非流通股份20万股,而成为本公司的重组方和潜在的非流通股股东。
    公司本次股权分臵改革与公司股份转增相结合,采取"资产对价+资本公积金转增"的组合方式进行股改对价支付。为充分保护流通股股东利益,消除在原有股权分臵状态下非流通股股东与流通股股东之间的
                                                           金叶珠宝股份有限公司 2012 年半年度报告全文利益不均衡,公司潜在控股股东和其他非流通股股东向流通股股东作出对价安排,具体对价安排为:
    (1)九五投资将3.8亿元现金赠与上市公司,同时,九五投资将其全资子公司东莞金叶100%的股权赠与上市公司(东莞金叶截至2010年底经审计的净资产为30,945.94万元),用于代全体非流通股股东支付股改对价。
    九五投资赠与资产为公司增加了可持续发展的优质经营性资产和现金流,构成公司可用于转增股本的资本公积金,支持公司业务发展和股权分臵改革。
    (2)公司以3.8亿元获赠资金形成的资本公积金中的371,423,156.00元定向转增371,423,156股;其中,向九五投资转增166,661,852股,向除九五投资以外的非流通股股东转增37,773,360股(折算每10股获得约3.7股),向股改实施股权登记日登记在册的全体流通股股东转增166,987,944股(折算流通股股东每10股获得20股)。上述转增完成后,公司总股本变为557,134,734股。
    公司潜在控股股东九五投资承诺如下:
    (1)东莞金叶的控股股东九五投资承诺向上市公司整体注入的优质黄金珠宝设计、生产、批发、零售业务,保证持续发展和利润增长。九五投资承诺,金叶珠宝 2011 年全年实现净利润不低于 1.38 亿元;在 2012 年,东莞金叶全年实现净利润不低于 2 亿元。若未能达到上述利润指标,则九五投资将净利润差额部分以货币资金补足给上市公司。为确保承诺人有能力履行承诺义务,九五投资将于股权分臵改革方案相关股东会议批准后七日内,最迟于股权分臵改革方案实施之日前 3 日内向上市公司指定账户打入 4,000万元履约保证金。本业绩承诺的业绩补偿时点为 2011 年年报公告后 15 日内及 2012 年年报公告后 15日内。2012年业绩补偿时点前,九五投资不以任何方式通过任何渠道将该履约保证金撤回或挪作他用;同时,九五投资也不以股东身份同意并保证其提任董事同意任何关于撤回或放弃该履约保证的决议或以履约保证金为九五投资或其关联方提供保证或其他担保的决议。该履约保证金使用中所产生的任何收益及孳息归上市公司所有。
    (2)九五投资承诺自股权分臵改革实施之日起,九五投资所持上市公司股份锁定 36 个月。
    (3)为推动上市公司资产重组、进一步改善资产结构,九五投资承诺将在本次股权分臵改革方案实施完成之日起 18 个月内,提出并经股东大会审议通过资产注入的动议,以包括但不限于定向增发在内的方式向上市公司注入净资产评估值不低于人民币20亿元的优质黄金矿产资源或其他符合《重组框架协议》规定条件的优质资产(目前相关资产尚未在九五投资名下,正在筛选整合过程中);且增发价格不低于公司破产重整停牌前 20 个交易日均价的 90%,即 11.98 元/股。
    (4)九五投资限价减持承诺:为充分保护公司流通股股东利益、维护公司股价稳定,九五投资所持公司股票自 36 个月锁定期届满后,通过证券交易所挂牌交易出售公司股票的价格不低于 15 元,该价格遇到分红、转增、送股、配股等事项时,将进行除权除息调整,但不包含本次股权分臵改革的转增事项;九五投资如有违反上述承诺的卖出交易,九五投资将卖出股份所获得资金划入上市公司账户归全体股东所有。
    (5)2011年8月公司股权分臵改革方案获得相关部门批准。
    上述股改方案和承诺事项经公司2011年第一次临时股东大会暨股权分臵改革相关股东会审议通过,根据股改方案中承诺事项规定,2011年7月22日,北京京通海投资有限公司与九五投资签订的20万股权转让已完成过户,九五投资成为上市公司非流通股股东;2011年8月3日收到工商银行伊春新兴路支行对账单,九五投资将捐赠的3.8亿现金和注入东莞金叶股权所产生的业绩承诺保证金4,000 万元汇入本公司账户。2011年8月3日收到东莞市工商行政管理局出具的金叶珠宝股权变更登记通知书将东莞金叶100%的股权过户到本公司。2011年8月16日,公司在《证券时报》、《上海证券报》、《证券日报》及巨潮资讯网刊登了《光明集团家具股份有限公司股权分臵改革方案实施公告》。2011年8月18日,公司股票复牌交易,股权分臵改革取得圆满成功。
                                                         金叶珠宝股份有限公司 2012 年半年度报告全文(四)公司主要会计政策、会计估计和前期差错更正1、财务报表的编制基础本公司财务报表以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》和其他各项会计准则的规定进行确认和计量,在此基础上编制财务报表。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、完整地反映了企业的财务状况、经营成果和现金流量等有关信息。3、会计期间会计年度自公历1月1日起至12月31日止。本报告所载财务信息的会计期间为2012年1月1日起至2012年6月30日止。4、记账本位币
    采用人民币为记账本位币。境外子公司的记账本位币5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    对于同一控制下的企业合并,合并方在企业合并中取得的资产和负债,除因会计政策的不同需要进行调整外,按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。为进行企业合并发生的直接相关费用于发生时计入当期损益。(2)非同一控制下的企业合并
    对于非同一控制下的企业合并,购买方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,按成本扣除累计减值准备后的金额计量;对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,经复核后计入当期损益。为进行企业合并发生的直接相关费用计入发生时计入当期损益。
                                                         金叶珠宝股份有限公司 2012 年半年度报告全文6、合并财务报表的编制方法(1)合并财务报表的编制方法
    a、合并范围的确定
    合并财务报表按照2006年2月颁布的《企业会计准则第33号——合并财务报表》执行。以控制为基础确定合并财务报表的合并范围,合并了本公司及本公司直接或间接控制的子公司、特殊目的主体的财务报表。控制是指本公司有权决定被投资单位的财务和经营政策,并能据以从该企业的经营活动中获取利益。
    有证据表明母公司不能控制被投资单位的,不纳入合并报表范围。
    b、购买或出售子公司股权的处理
    本公司将与购买或出售子公司股权所有权相关的风险和报酬实质上发生转移的时间确认为购买日和出售日。对于非同一控制下企业合并取得或出售的子公司,在购买日后及出售日前的经营成果及现金流量已适当地包括在合并利润表和合并现金流量表中;对于同一控制下企业合并取得的子公司,自合并当期期初至合并日的经营成果和现金流量也已包括在合并利润表和合并现金流量表中并单独列示,合并财务报表的比较数也已作出了相应的调整。
    购买子公司少数股权所形成的长期股权投资,公司在编制合并财务报表时,因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有子公司自购买日(或合并日)开始持续计算的净资产份额之间的差额,调整所有者权益(资本公积),资本公积不足冲减的,调整留存收益。
    c、当子公司的会计政策、会计期间与母公司不一致时,对子公司的财务报表进行调整。
    如果子公司执行的会计政策与本公司不一致,编制合并财务报表时已按照本公司的会计政策对子公司财务报表进行了相应的调整;对非同一控制下企业合并取得的子公司,已按照购买日该子公司可辨认的资产、负债及或有负债的公允价值对子公司财务报表进行了相应的调整。
    d、合并方法
    在编制合并财务报表时,本公司与子公司及子公司相互之间的所有重大账户及交易将予以抵销。
    被合并子公司净资产属于少数股东权益的部分在合并财务报表的股东权益中单独列报。在合并财务报表中,子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额的,其余额冲减少数股东权益。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法
    无7、现金及现金等价物的确定标准现金是指库存现金和随时可以用于支付的存款。现金等价物是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币业务
    外币业务采用交易发生日的即期汇率作为折算汇率,折合成人民币记账。在资产负债表日,对外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益。以历史成本计量的外币非
                                                        金叶珠宝股份有限公司 2012 年半年度报告全文货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益。(2)外币财务报表的折算
    (1)资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。
    (2)利润表中的收入和费用项目,采用交易发生日的即期汇率折算。
    按照上述折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。(3)现金流量表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作为调节项目,在现金流量表中单独列示。9、金融工具本公司按照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、贷款及应收款项和可供出售金融资产四大类。按照经济实质将金融负债划分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两大类。(1)金融工具的分类
    (1)以公允价值计量且其变动计入当期损益的金融资产或金融负债:包括交易性金融资产或金融负债和指定以公允价值计量且其变动计入当期损益的金融资产或金融负债。
    交易性金融资产或金融负债是指满足下列条件之一的金融资产或金融负债:
    ①取得该金融资产或承担该金融负债的目的,主要是为了近期内出售或回购;
    ②属于进行集中管理的可辨认金融工具组合的一部分,且有客观证据表明企业近期采用短期获利方式对该组合进行管理;
    ③属于衍生工具。但是,被指定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生工具除外。指定以公允价值计量且其变动计入当期损益的金融资产或金融负债是指满足下列条件之一的金融资产或金融:
    ①该指定可以消除或明显减少由于该金融资产或金融负债的计量基础不同所导致的相关利得或损失在确认或计量方面不一致的情况;
    ②企业风险管理或投资策略的正式书面文件已载明,该金融资产组合、该金融负债组合、或该金融资产和金融负债组合,以公允价值为基础进行管理、评价并向关键管理人员报告。
    (2)持有至到期投资:是指到期日固定、回收金额固定或可确定,且企业有明确意图和能力持有至到期的非衍生金融资产。主要包括本公司管理层有明确意图和能力持有至到期的固定利率国债、浮动利率公司债券等。
    (3)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。本公司应
                                                        金叶珠宝股份有限公司 2012 年半年度报告全文收款项主要是指本公司销售商品或提供劳务形成的应收账款以及其他应收款。
    (4)可供出售金融资产:是指初始确认时即被指定为可供出售的非衍生金融资产,以及没有划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项的金融资产。(5)其他金融负债:指没有划分为以公允价值计量且其变动计入当期损益的金融负债。(2)金融工具的确认依据和计量方法
    本公司金融资产或金融负债在初始确认时,按照公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产或金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。
    本公司对金融资产和金融负债的后续计量方法如下:
    (1)以公允价值计量且其变动计入当期损益的金融资产和金融负债,按照公允价值
    进行后续计量,公允价值变动及终止确认产生的利得或损失计入当期损益。
    (2)持有至到期投资,采用实际利率法,按照摊余成本进行后续计量,其终止确认、发生减值或摊销产生的利得或损失计入当期收益。
    (3)应收款项,采用实际利率法,按照摊余成本进行后续计量,其终止确认、发生减值或摊销产生的利得或损失计入当期收益。
    (4)可供出售金融资产,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计入资本公积。处臵可供出售金融资产时,将取得的价款与该金融资产账面价值之间差额计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处臵部分的金额转出,计入投资损益。该类金融资产减值损失及外币货币性金融资产汇兑差额计入当期损益。可供出售金融资产持有期间取得的利息及被投资单位宣告发放的现金股利,计入投资收益。
    (5)其他金融负债,与在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生金融负债按照成本进行后续计量。
    不属于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的财务担保合同,以及没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:a、《企业会计准则第13号——或有事项》确定的金额;b、初始确认金额扣除按照《企业会计准则第14号——收入》的原则确定的累计摊销额的余额。
    其他金融负债采用实际利率法,按摊余成本进行后续计量,终止确认或摊销时产生的损益计入当期损益。
    (6)公允价值:是指在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额。在公平交易中,交易双方应当是持续经营企业,不打算或不需要进行清算、重大缩减经营规模,或在不利条件下仍进行交易。存在活跃市场的金融资产或金融负债,活跃市场中的报价应当用于确定其公允价值。不存在活跃市场的,企业应当采用估值技术确定其公允价值。
    (7)摊余成本:金融资产或金融负债的摊余成本,是指该金融资产或金融负债的初始确认金额扣除已偿还的本金,加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额,并扣除金融资产已发生的减值损失后的余额。
    (8)实际利率法,是指按照金融资产或金融负债(含一组金融资产或金融负债)的实际利率计算其摊余成本及各期利息收入或利息费用的方法。实际利率,是指将金融资产或金融负债在预期存续期间或适用的更短期间内的未来现金流量,折现为该金融资产或金融负债当前账面价值所使用的利率。在确定实际利率时,应当在考虑金融资产或金融负债所有合同条款(包括提前还款权、看涨期权、类似期权等)的基础上预计未来现金流量,但不应当考虑未来信用损失。
                                                         金叶珠宝股份有限公司 2012 年半年度报告全文(3)金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,不终止确认该金融资产。 终止确认,是指将金融资产或金融负债从公司的账户和资产负债表内予以转销。金融资产整体转移满足终止确认条件的,应当将下列两项金额的差额计入当期损益: ① 所转移金融资产的账面价值; ② 因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。 金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分(在此种情况下,所保留的服务资产应当视同未终止确认金融资产的一部分)之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益: 1) 终止确认部分的账面价值; 2) 终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。 公司仍保留与所转移金融资产所有权上几乎所有的风险和报酬的,则继续确认所转移金融资产整体,并将收到的对价确认为一项金融负债。(4)金融负债终止确认条件
    金融负债的的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。 对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。 公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法存在活跃市场的金融资产或金融负债,活跃市场中的报价应当用于确定其公允价值。活跃市场中的报价是指易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格,且代表了在公平交易中实际发生的市场交易的价格。不存在活跃市场的,采用估值技术确定其公允价值。采用估值技术得出的结果,可以反映估值日在公平交易中可能采用的交易价格。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工具的当前公允价值、现金流量折现法和期权定价模型等。(6)金融资产(不含应收款项)减值准备计提
    (1)本公司在有以下证据表明该金融资产发生减值的,计提减值准备:
    ①发行方或债务人发生严重财务困难;
    ②债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
    ③债权人出于经济或法律等方面的考虑,对发生财务困难的债务人作出让步;
    ④债务人可能倒闭或进行其他财务重组;
    ⑤因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;
    ⑥无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其进行总体评
                                                          金叶珠宝股份有限公司 2012 年半年度报告全文价后发现,该组金融资产自初始确认以来的预计未来现金流量确已减少且可计量;
    ⑦债务人经营所处的技术、市场、经济或法律环境等发生重大不利变化,使权益工具投资人可能无法收回投资成本;
    ⑧权益工具投资的公允价值发生严重或非暂时性下跌;
      ⑨其他表明金融资产发生减值的客观证据。
    (2)本公司在资产负债表日分别不同类别的金融资产采取不同的方法进行减值测试,并计提减值准备:
    ①持有至到期投资:在资产负债表日本公司对于持有至到期投资有客观证据表明其发生了减值的,应当根据其账面价值与预计未来现金流量现值之间差额计算确认减值损失。
    ②可供出售金融资产:在资产负债表日本公司对可供出售金融资产的减值情况进行分析,判断该项金融资产公允价值是否持续下降。通常情况下,如果可供出售金融资产的公允价值发生较大幅度下降,在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,可以认定该可供出售金融资产已发生减值,确认减值损失。可供出售金融资产发生减值的,在确认减值损失时,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,计入资产减值损失。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据无10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
                                                  单项金额重大是指应收款项余额占本公司合并报单项金额重大的判断依据或金额标准
                                                  表前五名或占应收账款余额 10%以上的款项
                                                  期末对于单项金额重大的应收款项单独进行减值
                                                  测试,如有客观证据表明其发生了减值的,根据
                                                  其未来现金流量现值低于其账面价值的差额,确单项金额重大并单项计提坏账准备的计提方法
                                                  认减值损失,计提坏账准备。经单独进行减值测
                                                  试未发生减值的,参照信用风险组合以账龄分析
                                                  法计提坏账准备(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
           组合名称                                            确定组合的依据
                               计提方法
    账龄组合                 账龄分析法             相同账龄的应收款项具有类似信用风险特征
                                                合并报表范围内之内部业务形成的应收款项具有类
    内部业务组合             其他方法
                                                似信用风险特征组合中,采用账龄分析法计提坏账准备的:
                                                          金叶珠宝股份有限公司 2012 年半年度报告全文√ 适用 □ 不适用
           账龄              应收账款计提比例(%)                其他应收款计提比例(%)
    1 年以内(含 1 年)                                  5%                                        5%
    信用期内                                             0%                                        0%
    1-2 年                                             20%                                       20%
    2-3 年                                             30%                                       30%
    3 年以上                                           100%                                      100%3-4 年4-5 年5 年以上组合中,采用余额百分比法计提坏账准备的:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的:□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款单项计提坏账准备的理由:对有客观证据表明其已发生减值的单项非重大应收款项。坏账准备的计提方法:单独进行减值测试,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
    本公司存货是指企业在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。包括:原材料、在产品、库存商品、委托加工物资、发出商品、委托代销商品、包装物、低值易耗品、周转材料等。(2)发出存货的计价方法□ 先进先出法 √ 加权平均法 □ 个别认定法 □ 其他存货发出时珠宝等镶嵌类饰品及玉石类饰品采用个别计价法,金银饰品发出时采用加权平均法计价。(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    (1)存货可变现净值的确定:产成品、商品和用于出售的材料等直接用于出售的商品存货,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值。需要经过加工的材料存货,
                                                         金叶珠宝股份有限公司 2012 年半年度报告全文以所生产的产品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值。为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算。若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值应当以一般销售价格为基础计算。
      (2)存货跌价准备的计提方法
    资产负债表日,公司存货按照成本与可变现净值孰低计量。当其可变现净值低于成本时,提取存货跌价准备。通常按照单个存货项目计提存货跌价准备;对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。
    以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。(4)存货的盘存制度√ 永续盘存制 □ 定期盘存制 □ 其他
    采用永续盘存制(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:五五摊销法
    低值易耗品领用时,价值在500元以下采用一次性摊销,价值在500元以上的采用五五摊销法。包装物摊销方法:五五摊销法包装物领用时,价值在500元以下采用一次性摊销,价值在500元以上的采用五五摊销法。12、长期股权投资(1)初始投资成本确定
    本公司分别下列两种情况对长期股权投资进行初始计量:
    (1)合并形成的长期股权投资,按照下列规定确定其初始投资成本:
    ①同一控制下的企业合并取得的长期股权投资,公司以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。公司以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。为企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。
    ②非同一控制下的企业合并取得的长期股权投资,合并成本为在购买日为取得对被购买方的控制权而
                                                         金叶珠宝股份有限公司 2012 年半年度报告全文付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。企业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,确认为合并资产负债表中的商誉。企业合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益(营业外收入)。为进行企业合并发生的各项直接相关费用计入当期损益(债券及权益工具的发行费用除外)。
    (2)除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其初始投资成本:
    ①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初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出,但实际支付的价款中包含的已宣告但尚未领取的现金股利,应作为应收项目单独核算。
    ②以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。
    ③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初始投资成本,但合同或协议约定价值不公允的除外。
    ④通过非货币性资产交换取得的长期股权投资,如果该项交换具有商业实质且换入资产或换出资产的公允价值能可靠计量,则以换出资产的公允价值和相关税费作为初始投资成本,换出资产的公允价值与账面价值之间的差额计入当期损益;若非货币资产交换不同时具备上述两个条件,则按换出资产的账面价值和相关税费作为初始投资成本。
    ⑤以债务重组方式取得的长期股权投资,按取得的股权的公允价值作为初始投资成本,初始投资成本与债权账面价值之间的差额计入当期损益。(2)后续计量及损益确认
    对子公司的长期股权投资采用成本法核算,编制合并财务报表时按照权益法进行调整。
    对被投资单位不具有共同控制或重大影响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,采用的成本法核算。
    对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。
    ①采用成本法核算时,追加或收回投资调整长期股权投资的成本。取得被投资单位宣告发放的现金股利或利润,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,按照享有被投资单位宣告发放的现金股利或利润确认当期投资收益。
    ②采用权益法核算时,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。
    当期投资损益为按应享有或应分担的被投资单位当年实现的净利润或发生的净亏损的份额。在确认应享有或应分担被投资单位的净利润或净亏损时,在被投资单位账面净利润的基础上,对被投资单位采用的与本公司不一致的会计政策、以本公司取得投资时被投资单位固定资产及无形资产的公允价值为基础计提的折旧额或摊销额,以及以本公司取得投资时有关资产的公允价值为基础计算确定的资产减值准备金额等对被投资单位净利润的影响进行调整,并且将本公司与联营企业及合营企业之间发生的内部交易损益予以抵销,在此基础上确认投资损益。本公司与被投资单位发生的内部交易损失,按照《企业会计准则第8号——资产减值》等规定属于资产减值损失的则全额确认。
    在确认应分担的被投资单位发生的净亏损时,以长期股权投资及其他实质上构成对被投资单位净投资的长期权益减记至零为限(投资企业负有承担额外损失义务的除外);如果被投资单位以后各期实现盈利的,在收益分享额超过未确认的亏损分担额以后,按超过未确认的亏损分担额的金额,依次恢复长期权益、长期股权投资的账面价值。
    对于首次执行日之前已经持有的对联营企业和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,按原剩余期限直线法摊销,摊销金额计入当期损益。
                                                         金叶珠宝股份有限公司 2012 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
    (1)存在以下一种或几种情况时,确定对被投资单位具有共同控制:①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。②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。③各合营方可能通过合同或协议的形式任命其中的一个合营方对合营企业的日常活动进行管理,但其必须在各合营方已经一致同意的财务和经营政策范围内行使管理权。当被投资单位处于法定重组或破产中,或者在向投资方转移资金的能力受到严格的长期限制情况下经营时,通常投资方对被投资单位可能无法实施共同控制。但如果能够证明存在共同控制,合营各方仍应当按照长期股权投资准则的规定采用权益法核算。
    (2)存在以下一种或几种情况时,确定对被投资单位具有重大影响:①在被投资单位的董事会或类似权力机构中派有代表。②参与被投资单位的政策制定过程,包括股利分配政策等的制定。③与被投资单位之间发生重要交易。④向被投资单位派出管理人员。⑤向被投资单位提供关键技术资料。(4)减值测试方法及减值准备计提方法
    本公司在资产负债表日对长期股权投资进行逐项检查,根据被投资单位经营政策、法律环境、市场需求、行业及盈利能力等的各种变化判断长期股权投资是否存在减值迹象。当长期股权投资可收回金额低于账面价值时,将可收回金额低于长期股权投资账面价值的差额作为长期股权投资减值准备予以计提。资产减值损失一经确认,在以后会计期间不再转回。13、投资性房地产
    投资性房地产指为赚取租金和为资本增值而持有的房地产,包括已出租或准备增值后转让的土地使用权、已出租的建筑物。
    1、采用成本模式计量的投资性房地产的折旧或摊销方法
    公司对现有投资性房地产采用成本模式计量。对按照成本模式计量的投资性房地产采用与本公司固定资产、无形资产相同的折旧或摊销政策。
    2、采用成本模式计量的投资性房地产减值准备计提依据
    资产负债表日按投资性房产的成本与可收回金额孰低计价,可收回金额低于成本的,按两者的差额计提减值准备。如果已经计提减值准备的投资性房地产的价值又得以恢复,前期已计提的减值准备不得转回。14、固定资产(1)固定资产确认条件
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的使用年限超过一年的单位价值较高的有形资产。固定资产在同时满足下列条件时,按取得时的实际成本予以确认:
    (1)与该固定资产有关的经济利益很可能流入企业;
    (2)该固定资产的成本能够可靠地计量。与固定资产有关的后续支出,符合上述确认条件的,计入固定资产成本;不符合上述确认条件的,发生时计入当期损益。
                                                            金叶珠宝股份有限公司 2012 年半年度报告全文(2)融资租入固定资产的认定依据、计价方法
    本公司在租入的固定资产实质上转移了与资产有关的全部风险和报酬时确认该项固定资产的租赁为融资租赁。融资租赁取得的固定资产的成本,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确定。融资租入的固定资产采用与自有固定资产相一致的折旧政策计提租赁资产折旧。能够合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。(3)各类固定资产的折旧方法
    本公司固定资产折旧采用年限平均法
           类别            折旧年限(年)          残值率(%)               年折旧率(%)
    房屋及建筑物            20-30               3-10                      3.00-4.5
    机器设备                10-15               3-10                      6.00-9.70电子设备
    运输设备                5-10                3-10                      9.00-19.40
    办公设备及其他          5-10                3-10                      9.00-19.40其他设备
    融资租入固定资产:               --                    --                           --其中:房屋及建筑物机器设备电子设备运输设备其他设备(4)固定资产的减值测试方法、减值准备计提方法
    本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。当存在下列迹象的,表明固定资产资产可能发生了减值:
    (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、技术或法律等环境以及资产所处的市场在当期或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回报率在当期已经提高,从而影响企业用来计算资产预计未来现金
                                                        金叶珠宝股份有限公司 2012 年半年度报告全文
    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其实体已经损坏;
    (5)资产已经或者将被闲臵、终止使用或者计划提前处臵;
    (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(或者损失)远远低于预计金额等;(7)其他表明资产可能已经发生减值的迹象。(5)其他说明无15、在建工程(1)在建工程的类别
    本公司在建工程以立项项目进行分类。(2)在建工程结转为固定资产的标准和时点
    在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工决算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。(3)在建工程的减值测试方法、减值准备计提方法
      本公司于资产负债表日对在建工程进行全面检查,如果有证据表明在建工程已经发生了减值,估计可收回金额低于其账面价值时,账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。资产减值损失一经确认,在以后会计期间不再转回。存在下列一项或若干项情况的,应当对在建工程进行减值测试:
    (1)长期停建并且预计在未来3年内不会重新开工的在建工程;
    (2)所建项目无论在性能上,还是在技术上已经落后,并且给企业带来的经济利益具有很大的不确
    定性;
    (3)其他足以证明在建工程已经发生减值的情形。16、借款费用(1)借款费用资本化的确认原则
    本公司发生的可直接归属于符合资本化条件的资产的购建或生产的借款费用在同时满足下列条件时予以资本化计入相关资产成本:
    (1)资产支出已经发生;
                                                         金叶珠宝股份有限公司 2012 年半年度报告全文
    (2)借款费用已经发生;
    (3)为使资产达到预定可使用状态所必要的购建或者生产活动已经开始。
    其他的借款利息、折价或溢价和汇兑差额,计入发生当期的损益。(2)借款费用资本化期间
    当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,停止其借款费用的资本化;以后发生的借款费用于发生当期确认为费用。(3)暂停资本化期间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个月的,暂停借款费用的资本化。(4)借款费用资本化金额的计算方法
    为购建或者生产符合资本化条件的资产而借入专门借款的,应当以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的投资收益后的金额,确定为专门借款利息费用的资本化金额。
    购建或者生产符合资本化条件的资产占用了一般借款的,一般借款应予资本化的利息金额按累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率计算。17、生物资产无18、油气资产无19、无形资产(1)无形资产的计价方法无形资产按成本进行初始计量。(2)使用寿命有限的无形资产的使用寿命估计情况
    对使用寿命有限的无形资产,估计其使用寿命时通常考虑以下因素:(1)运用该资产生产的产品通常的寿命周期、可获得的类似资产使用寿命的信息;(2)技术、工艺等方面的现阶段情况及对未来发展
                                                         金叶珠宝股份有限公司 2012 年半年度报告全文趋势的估计;(3)以该资产生产的产品或提供劳务的市场需求情况;(4)现在或潜在的竞争者预期采取的行动;(5)为维持该资产带来经济利益能力的预期维护支出,以及公司预计支付有关支出的能力;(6)对该资产控制期限的相关法律规定或类似限制,如特许使用期、租赁期等;(7)与公司持有其他资产使用寿命的关联性等。
    使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。
        项目              预计使用寿命                            依据(3)使用寿命不确定的无形资产的判断依据根据无形资产的合同性权利或其他法定权利、同行业情况、历史经验、相关专家论证等综合因素判断,能合理确定无形资产为公司带来经济利益期限的,作为使用寿命有限的无形资产;无法合理确定无形资产为公司带来经济利益期限的,视为使用寿命不确定的无形资产。(4)无形资产减值准备的计提
    公司在每年年度终了对使用寿命不确定的无形资产的使用寿命进行复核,如果重新复核后仍为不确定的,应当在资产负债表日进行减值测试。当无形资产的可收回金额低于其账面价值时,将资产的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,同时计提相无形资产减值准备。无形资产减值损失一经确认,在以后会计期间不再转回。存在下列一项或多项以下情况的,对无形资产进行减值测试:
    (1)该无形资产已被其他新技术等所替代,使其为企业创造经济利益的能力受到重大不利影响;
    (2)该无形资产的市价在当期大幅下跌,并在剩余年限内可能不会回升;
    (3)其他足以表明该无形资产的账面价值已超过可收回金额的情况。(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
    内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,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,可证明其有用性;(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。(6)内部研究开发项目支出的核算无
                                                        金叶珠宝股份有限公司 2012 年半年度报告全文20、长期待摊费用摊销方法
    本公司长期待摊费用是指已经发生但应由本年和以后各期负担的分摊期限在1年以上的各项费用。长期待摊费用按实际支出入账,在项目受益期内平均摊销。21、附回购条件的资产转让无22、预计负债(1)预计负债的确认标准
    当与对外担保、未决诉讼或仲裁、产品质量保证、裁员计划、亏损合同、重组义务、固定资产弃臵义务等或有事项相关的义务同时符合以下条件,则将其确认为负债:
    (1)该义务是公司承担的现时义务;
    (2)该义务的履行很可能导致经济利益流出公司;
    (3)该义务的金额能够可靠地计量。
    公司的亏损合同和承担的重组义务符合上述条件的,确认为预计负债。(2)预计负债的计量方法
    预计负债按照履行相关现时义务可能导致经济利益流出的最佳估计数进行初始计量,并综合考虑与或有事项相关的风险、不确定性及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。于资产负债表日对预计负债的账面价值进行复核,并对账面价值进行调整以反映当前最佳估计数。因时间推移导致的预计负债账面价值的增加金额,确认为利息费用。
    最佳估计数的确定方法
    如果所需支出存在一个金额范围,则最佳估计数按该范围的上、下限金额的平均数确定;如果所需支出不存在一个金额范围,则按如下方法确定:
    (1)或有事项涉及单个项目时,最佳估计数按最可能发生的金额确定;
    (2)或有事项涉及多个项目时,最佳估计数按各种可能发生额及其发生概率计算确定。清偿确认的负债所需支出全部或部分预期由第三方或其他方补偿的,则补偿金额在基本确定能收到时,作为资产单独确认。确认的补偿金额不超过所确认负债的账面价值。23、股份支付及权益工具无
                                                        金叶珠宝股份有限公司 2012 年半年度报告全文(1)股份支付的种类无(2)权益工具公允价值的确定方法无(3)确认可行权权益工具最佳估计的依据无(4)实施、修改、终止股份支付计划的相关会计处理无24、回购本公司股份无25、收入(1)销售商品收入确认时间的具体判断标准
    a、商品销售收入
    本公司商品销售收入同时满足下列条件时才能予以确认:
    (1)本公司已将商品所有权上的主要风险和报酬转移给购货方;
    (2)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;
    (3)收入的金额能够可靠地计量;
    (4)相关的经济利益很可能流入企业;
    (5)相关的已发生或将发生的成本能够可靠地计量。
    b、提供劳务
    (1)本公司在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。完工百分比法,是指按照提供劳务交易的完工进度确认收入与费用的方法。
    提供劳务交易的结果能够可靠估计,是指同时满足下列条件:
    ①收入的金额能够可靠地计量;
    ②相关的经济利益很可能流入企业;
    ③交易的完工进度能够可靠地确定;
    ④交易中已发生和将发生的成本能够可靠地计量。
    (2)提供劳务交易的结果在资产负债表日不能够可靠估计的,分别下列情况处理:
    ①已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;②已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益不确认劳务收入。
                                                         金叶珠宝股份有限公司 2012 年半年度报告全文(2)确认让渡资产使用权收入的依据
    让渡资产使用权收入包括利息收入、使用费收入等,在同时满足以下条件时予以确认:
    a、与交易相关的经济利益能够流入企业公司;
    b、收入的金额能够可靠地计量。
    利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
    使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法无26、政府补助(1)类型与资产相关的政府补助和与收益相关的政府补助(2)会计处理方法
    (1)与资产相关的政府补助,公司取得时确认为递延收益,自相关资产达到预定可使用状态时,在该资产使用寿命内平均分配,分次计入以后各期的损益。相关资产在使用寿命结束前被出售、转让、报废或发生毁损的,将尚未分配的递延收益余额一次性转入资产处臵当期的损益。
    (2)与收益相关的政府补助,用于补偿公司以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期损益;用于补偿公司已发生的相关费用或损失的,取得时直接计入当期损益。27、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
    (1)本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。但是同时具有下列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)。
    (2)本公司对与子公司、联营公司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,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。
    (3)本公司对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。
                                                        金叶珠宝股份有限公司 2012 年半年度报告全文(2)确认递延所得税负债的依据
    除下列情况产生的递延所得税负债以外,本公司确认所有应纳税暂时性差异产生的递延所得税负债:
    (1)商誉的初始确认;
    (2)同时满足具有下列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)。
    (3)本公司对与子公司、联营公司及合营企业投资产生相关的应纳税暂时性差异,同时满足下列条件的:
    ①投资企业能够控制暂时性差异的转回的时间;
    ②该暂时性差异在可预见的未来很可能不会转回。28、经营租赁、融资租赁(1)经营租赁会计处理
    (1)本公司作为经营租赁承租人时,将经营租赁的租金支出,在租赁期内各个期间按照直线法或根据租赁资产的使用量计入当期损益。作为承租人发生的初始直接费用,计入管理费用,或有租金于发生时确认为当期费用。出租人提供免租期的,本公司将租金总额在不扣除免租期的整个租赁期内,按直线法或其他合理的方法进行分摊,免租期内确认租金费用及相应的负债。出租人承担了承租人某些费用的,本公司按该费用从租金费用总额中扣除后的租金费用余额在租赁期内进行分摊。
    (2)本公司作为经营租赁出租人时,采用直线法将收到的租金在租赁期内确认为收益。初始直接费用,计入当期损益。金额较大的予以资本化,在整个经营租赁期内按照与确认租金收入相同的基础分期计入当期损益。如协议约定或有租金的在实际发生时计入当期收益。出租人提供免租期的,出租人将租金总额在不扣除免租期的整个租赁期内,按直线法或其他合理的方法进行分配,免租期内出租人也确认租金收入。承担了承租人某些费用的,本公司按该费用自租金收入总额中扣除后的租金收入余额在租赁期内进行分配。(2)融资租赁会计处理
    (1)本公司作为融资租赁承租人时,在租赁期开始日,将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租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。在租赁期内各个期间采用实际利率法进行分摊,确认为当期融资费用,计入财务费用。发生的初始直接费用,应当计入租入资产价值。
    在计提融资租赁资产折旧时,本公司采用与自有应折旧资产相一致的折旧政策,折旧期间以租赁合同而定。如果能够合理确定租赁期届满时本公司将会取得租赁资产所有权,以租赁期开始日租赁资产的寿命作为折旧期间;如果无法合理确定租赁期届满后本公司是否能够取得租赁资产的所有权,以租赁期与租赁资产寿命两者中较短者作为折旧期间。
    (2)本公司作为融资租赁出租人时,于租赁期开始日将租赁开始日最低租赁应收款额与初始直接费用之和作为应收融资租赁款的入账价值,计入资产负债表的长期应收款,同时记录未担保余值;将最低租赁应收款额、初始直接费用及未担保余值之和与其现值之和的差额作为未实现融资收益,在租赁期内各个期间采用实际利率法确认为租赁收入,计入租赁收入/业务业务收入。
                                               金叶珠宝股份有限公司 2012 年半年度报告全文29、持有待售资产(1)持有待售资产确认标准无(2)持有待售资产的会计处理方法无30、资产证券化业务31、套期会计无32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否 □ 不适用(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否 □ 不适用(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否 □ 不适用33、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否 □ 不适用(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否 □ 不适用
                                                        金叶珠宝股份有限公司 2012 年半年度报告全文(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否 □ 不适用34、其他主要会计政策、会计估计和财务报表编制方法无(五)税项1、公司主要税种和税率
               税   种                     计税依据                          税率
    增值税                           产品、原材料销售收入          17%
    消费税                           应税营业收入                  5%
    营业税                           应税营业收入                  5%
    城市维护建设税                   应缴纳流转税额                5%
    企业所得税                       应纳税所得额                  25%
    教育费附加                       应缴纳流转税额                3%
    地方教育附加                     应缴纳流转税额                2%各分公司、分厂执行的所得税税率说明:1、东莞市金叶珠宝有限公司控股子公司重庆金叶珠宝加工销售有限公司独立缴纳企业所得税,税率为15%2、深圳市金叶珠宝销售有限公司城市维护建设税税率为7%2、税收优惠及批文东莞市金叶珠宝有限公司控股子公司重庆金叶珠宝加工销售有限公司在重庆享受西部大开发税收优惠政策,企业所得税税率执行15%的比例。3、其他说明无(六)企业合并及合并财务报表企业合并及合并财务报表的总体说明:
                金叶珠宝股份有限公司 2012 年半年度报告全文1、子公司情况
                                                                                                                                         金叶珠宝股份有限公司 2012 年半年度报告全文(1)通过设立或投资等方式取得的子公司
                                                                                                                                                                          单位: 元
                                                                                                                                                                          从母公司所
                                                                                                                                                                          有者权益冲
                                                                                                                                                                          减子公司少
                                                                                                     实质上构                                                             数股东分担
                                                                                                                                                             少数股东权
                                                                                                     成对子公                                                             的本期亏损
                                                                                  期末实际投资                  持股比例 表决权比例 是否合并报 少数股东权 益中用于冲
    子公司全称 子公司类型     注册地    业务性质    注册资本      币种    经营范围                       司净投资                                                             超过少数股
                                                                                         额                       (%)        (%)           表         益     减少数股东
                                                                                                     的其他项                                                             东在该子公
                                                                                                                                                             损益的金额
                                                                                                     目余额                                                               司年初所有
                                                                                                                                                                          者权益中所
                                                                                                                                                                          享有份额后
                                                                                                                                                                            的余额
                                                                     金银饰品、
                                                                     铂金饰品、
                                                                     镶嵌饰品、
                                                                     玉器珠宝首
                                                                     饰、工艺美深圳金叶珠
                                                                     术品的销售
    宝销售有限 全资         深圳市     商业        200,000,000.00 CNY                   200,000,000.00       0.00       100%       100% 是
                                                                     (法律、行公司
                                                                     政法规、国
                                                                     务院决定规
                                                                     定在登记前
                                                                     须经批准的
                                                                     项目除外)。
                                                                                                                  金叶珠宝股份有限公司 2012 年半年度报告全文
                                                           项目投资;
    金叶珠宝矿                                                 投资管理;
    业投资有限 全资   北京市   商业        60,000,000.00 CNY   资产管理;     60,000,000.00   0.00   100%   100% 是
    公司                                                       销售珠宝首
                                                           饰、工艺品。通过设立或投资等方式取得的子公司的其他说明:无
                                                                             金叶珠宝股份有限公司 2012 年半年度报告全文(2)通过同一控制下企业合并取得的子公司
                                                                                                               单位: 元
                                                                                                                      从母公
                                                                                                                      司所有
                                                                                                                      者权益
                                                                                                                      冲减子
                                                                                                               少数   公司少
                                                                                                               股东   数股东
                                                                             实质上
                                                                                                               权益   分担的
                                                                             构成对
                                                                                                               中用   本期亏
    子公   子公                                                                  子公司   持股   表决 是否 少数
              注册 业务                         经营范     期末实际投资                                        于冲   损超过
    司全   司类                 注册资本     币种                                净投资   比例   权比 合并 股东
               地    性质                         围            额                                             减少   少数股
    称     型                                                                   的其他   (%)    例(%) 报表 权益
                                                                                                               数股   东在该
                                                                             项目余
                                                                                                               东损   子公司
                                                                               额
                                                                                                               益的   年初所
                                                                                                               金额   有者权
                                                                                                                      益中所
                                                                                                                      享有份
                                                                                                                      额后的
                                                                                                                       余额
                                                加工、销
                                                售:金银
                                                首饰、珠
                                                宝玉器、
                                                工艺美
                                                术品;金
                                                银首饰
                                                回收、货东莞
                                                物进出市金
                                                口(法律
    叶珠          东莞   制造
       全资                 250,000,000.00 CNY 行政法       250,000,000.00      0.00 100% 100% 是
    宝有          市     业
                                                规禁止限公
                                                的项目司
                                                除外;法
                                                律行政
                                                法规限
                                                制的项
                                                目须取
                                                得许可
                                                后方可
                                                经营);
                                                                                金叶珠宝股份有限公司 2012 年半年度报告全文
                                                   有关珠
                                                   宝产品
                                                   信息的
                                                   咨询服
                                                   务。
                                                   加工、销
    重庆                                               售:金银
    金叶                                               首饰、珠
    珠宝           重庆                                宝玉器、
                      制造
    加工    控股   市酉               5,000,000.00 CNY 黄金、黄      5,000,000.00     0.00   95%   95% 是
                      业
    销售           阳县                                金饰品、
    有限                                               工艺美
    公司                                               术品;仓
                                                   储服务。通过同一控制下企业合并取得的子公司的其他说明:无(3)通过非同一控制下企业合并取得的子公司无
                                                                                                               单位: 元
                                                                                                                   从母
                                                                                                                   公司
                                                                                                                   所有
                                                                                                                   者权
                                                                                                                   益冲
                                                                                                                   减子
                                                                     实质                                   少数   公司
                                                                     上构                                   股东   少数
                                                                     成对                                   权益   股东
                                                              期末   子公                                   中用   分担
    子公    子公                                                                   持股 表决 是否      少数
                 注册      业务     注册            经营      实际   司净                                   于冲   的本
    司全    司类                               币种                                比例 权比 合并      股东
                 地        性质     资本            范围      投资   投资                                   减少   期亏
    称      型                                                                     (%) 例(%) 报表      权益
                                                              额     的其                                   数股   损超
                                                                     他项                                   东损   过少
                                                                     目余                                   益的   数股
                                                                     额                                     金额   东在
                                                                                                                   该子
                                                                                                                   公司
                                                                                                                   年初
                                                                                                                   所有
                                                                                                                   者权
                                                                                                                   益中
                                                             金叶珠宝股份有限公司 2012 年半年度报告全文
                                                                                                所享
                                                                                                有份
                                                                                                额后
                                                                                                的余
                                                                                                额通过非同一控制下企业合并取得的子公司的其他说明:无2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体□ 适用 √不适用特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明:无3、合并范围发生变更的说明合并报表范围发生变更说明:报告期内增加的子公司依据 2012 年 1 月 31 日召开的 2012 年第一次临时股东大会,审议通过了《关于设立全资子公司金叶珠宝矿业投资有限公司的议案》,拟注册资本 20000 万元,全部为公司自有资金出资。2012 年 5 月 31 日,金叶珠宝股份有限公司出资 6000 万元,持股比例 100%注册全资子公司金叶珠宝矿业投资有限公司,注册地北京市朝阳区东三环北路 2 号 19 层 1909 室,法定代表人成钧,注册号 110000014964651√ 适用 □ 不适用与上年相比本年(期)新增合并单位 1 家,原因为:报告期内增加的子公司依据 2012 年 1 月 31 日召开的 2012 年第一次临时股东大会,审议通过了《关于设立全资子公司金叶珠宝矿业投资有限公司的议案》,拟注册资本 20000 万元,全部为公司自有资金出资。2012 年 5 月 31 日,金叶珠宝股份有限公司出资 6000 万元,持股比例 100%注册全资子公司金叶珠宝矿业投资有限公司,注册地北京市朝阳区东三环北路 2 号 19 层 1909 室,法定代表人成钧,注册号 110000014964651与上年相比本年(期)减少合并单位 0 家,原因为:无4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                            单位: 元
                    名称                           期末净资产                    本期净利润
    金叶珠宝矿业投资有限公司                                   59,635,467.28                   -364,532.72本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                              金叶珠宝股份有限公司 2012 年半年度报告全文
                                                                                             单位: 元
                    名称                            处臵日净资产             年初至处臵日净利润无新纳入合并范围的主体和不再纳入合并范围的主体的其他说明:无5、报告期内发生的同一控制下企业合并
                                                                                             单位: 元
                    属于同一控制下                                              合并本期至合并
                                   同一控制的实际 合并本期期初至 合并本期至合并
    被合并方       企业合并的判断                                              日的经营活动现
                                       控制人       合并日的收入   日的净利润
                        依据                                                        金流无同一控制下企业合并的其他说明:无6、报告期内发生的非同一控制下企业合并
                                                                                             单位: 元
         被合并方                      商誉金额                           商誉计算方法无非同一控制下企业合并的其他说明:无7、报告期内出售丧失控制权的股权而减少子公司无
                子公司名称                          出售日                    损益确认方法无出售丧失控制权的股权而减少的子公司的其他说明:无8、报告期内发生的反向购买
                                                                            合并中确认的商誉或计入
        借壳方             判断构成反向购买的依据    合并成本的确定方法
                                                                            当期的损益的计算方法无反向购买的其他说明:无
                                                                     金叶珠宝股份有限公司 2012 年半年度报告全文9、本报告期发生的吸收合并
                                                                                                    单位: 元
             吸收合并的类型                      并入的主要资产                       并入的主要负债
           同一控制下吸收合并                  项目              金额              项目            金额无
          非同一控制下吸收合并                 项目              金额              项目            金额无吸收合并的其他说明:无10、境外经营实体主要报表项目的折算汇率无(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                          折算
                           外币金额              人民币金额          外币金额       折算率      人民币金额
                                        率
    现金:                           --       --           4,414,692.98       --            --        31,644,097.44
    人民币                          --       --           4,414,692.98       --            --        31,644,097.44
    银行存款:                      --       --      177,768,155.66          --            --       132,877,007.72
    人民币                          --       --      177,768,155.66          --            --       132,877,007.72
    其他货币资金:                  --       --       80,536,813.00          --            --        17,315,000.00
    人民币                          --       --       80,536,813.00          --            --        17,315,000.00
    合计                            --       --      262,719,661.64          --            --       181,836,105.16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:
                      项   目                               期末数                期初数
              招商银行租赁业务保证金                     20,500,000.00          17,315,000.00
    深圳发展银行深圳水贝珠宝支行租赁业务保证金              30,000,000.00
        中国光大银行东莞分行质押贷款保证金               30,000,000.00
                                                          金叶珠宝股份有限公司 2012 年半年度报告全文
                        合计                   80,500,000.00          17,315,000.002、交易性金融资产(1)交易性金融资产
                                                                                            单位: 元
                     项目                      期末公允价值                    期初公允价值
    交易性债券投资                                                    0.00                           0.00
    交易性权益工具投资                                                0.00                           0.00指定为以公允价值计量且变动计入当期损益的
                                                                  0.00                           0.00金融资产
    衍生金融资产                                                      0.00                           0.00
    套期工具                                                          0.00                           0.00
    其他                                                              0.00                           0.00
    合计                                                              0.00                           0.00(2)变现有限制的交易性金融资产
                                                                                            单位: 元
                 项目               限售条件或变现方面的其他重大限制                  期末金额
                                                                                                 0.00(3)套期工具及相关套期交易的说明无3、应收票据(1)应收票据的分类
                                                                                            单位: 元
                    种类                       期末数                            期初数
    合计                                                           0.00                              0.00(2)期末已质押的应收票据情况
                                                                                            单位: 元
                                                        金叶珠宝股份有限公司 2012 年半年度报告全文
       出票单位        出票日期           到期日              金额                 备注
    合计                     --                --                         0.00          --说明:(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况
                                                                                          单位: 元
       出票单位        出票日期           到期日              金额                 备注
    合计                      --                --                         0.00          --说明:公司已经背书给其他方但尚未到期的票据
                                                                                          单位: 元
       出票单位        出票日期           到期日              金额                 备注
    合计                      --                --                         0.00          --说明:无已贴现或质押的商业承兑票据的说明:无4、应收股利
                                                                                          单位: 元
            项目        期初数           本期增加          本期减少                期末数账龄一年以内的应收股利其中:账龄一年以上的应收股利
    其中:                     --               --                 --                    --
    合     计                         0.00                                                        0.00
                                                                                  金叶珠宝股份有限公司 2012 年半年度报告全文说明:5、应收利息(1)应收利息
                                                                                                                          单位: 元
         项目                   期初数                     本期增加                 本期减少                       期末数
      合 计                                  0.00                        0.00                     0.00                         0.00(2)逾期利息
                                                                                                                          单位: 元
                贷款单位                               逾期时间(天)                                   逾期利息金额
                  合计                                           --                                                            0.00(3)应收利息的说明无6、应收账款(1)应收账款按种类披露
                                                                                                                          单位: 元
                                                  期末数                                                期初数
                                账面余额                   坏账准备                  账面余额                    坏账准备
           种类
                                            比例                                                 比例
                              金额                     金额           比例(%)      金额                     金额          比例(%)
                                            (%)                                                  (%)单项金额重大并单项计
                                     0.00                     0.00                        0.00                     0.00提坏账准备的应收账款按组合计提坏账准备的应收账款以账龄作为风险特征组
                           130,752,048.53 100%        998,281.42         0.76% 339,793,393.22    100%     1,552,423.91        0.46%合
    组合小计                   130,752,048.53 100%        998,281.42         0.76% 339,793,393.22    100%     1,552,423.91        0.46%单项金额虽不重大但单
                                     0.00                     0.00                        0.00                     0.00项计提坏账准备的应收
                                                                                  金叶珠宝股份有限公司 2012 年半年度报告全文账款
    合计                    130,752,048.53    --          998,281.42        --      339,793,393.22   --      1,552,423.91           --应收账款种类的说明:期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款:√ 适用 □ 不适用
                                                                                                                          单位: 元
                                          期末数                                                      期初数
       账龄                账面余额                                                       账面余额
                                                           坏账准备                                                 坏账准备
                        金额             比例(%)                                      金额            比例(%)1 年以内
    其中:                    --               --                      --                   --              --                 --
    信用期                110,786,420.06      84.73%                                  308,794,172.71       90.88%超过信用期 1
                       19,965,628.47      15.27%                   998,281.42      30,982,801.28        9.11%           1,549,140.06年以内
    1 年以内小计          130,752,048.53           100%                998,281.42     339,776,973.99       99.99%           1,549,140.06
    1至2年                                                                                  16,419.23       0.01%               3,283.852至3年3 年以上3至4年4至5年5 年以上
    合计                  130,752,048.53       --                      998,281.42     339,793,393.22        --              1,552,423.91组合中,采用余额百分比法计提坏账准备的应收账款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况
                                                                                                                          单位: 元
                                                      确定原坏账准备的 转回或收回前累计
       应收账款内容        转回或收回原因                                                                    转回或收回金额
                                                            依据       已计提坏账准备金
                                                                        金叶珠宝股份有限公司 2012 年半年度报告全文
                                                                                  额
          合计                  --                       --                                  0.00          --期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提:
    应收账款内容          账面余额                   坏账金额            计提比例(%)                  理由
    无                                     0.00                      0.00                        0% 无
        合计                           0.00                      0.00             --                       --单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明:无(3)本报告期实际核销的应收账款情况
                                                                                                                单位: 元
                                                                                                      是否因关联交易
    单位名称        应收账款性质       核销时间              核销金额             核销原因
                                                                                                          产生
       合计               --                  --                          0.00          --                      --应收账款核销说明:无(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况√ 适用 □ 不适用
                                                                                                                单位: 元
                                               期末数                                         期初数
          单位名称
                                    账面余额           计提坏账金额              账面余额             计提坏账金额无
              合计                             0.00                0.00                       0.00                     0.00(5)应收账款中金额前五名单位情况
                                                                                                                单位: 元
                                                                                                    占应收账款总额的
       单位名称          与本公司关系                  金额                      年限
                                                                                                        比例(%)云南兴龙珠宝有限
                      无关联关系                        20,799,910.00 信用期                                         15.91%公司北京福鑫文化发展
                      无关联关系                        14,432,143.00 信用期                                         11.04%有限公司
                                                               金叶珠宝股份有限公司 2012 年半年度报告全文深圳粤通国际投资
                       无关联关系              11,757,222.88 信用期                                 8.99%有限公司北京太阳福临商贸
                       无关联关系              10,380,017.52 信用期                                 7.94%有限责任公司每克拉美(北京)钻
                   无关联关系                   8,490,253.98 信用期                                 6.49%石商场有限公司
         合计                  --              65,859,547.38            --                         50.37%(6)应收关联方账款情况
                                                                                                 单位: 元
                                                                                    占应收账款总额的比例
         单位名称              与本公司关系                金额
                                                                                            (%)
           合计                     --                                       0.00                     0%(7)终止确认的应收款项情况
                                                                                                 单位: 元
                项目                     终止确认金额                 与终止确认相关的利得或损失
                合计                                      0.00                                        0.00(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                 单位: 元
    项目                                                                  期末资产:
    资产小计                                                                                              0.00负债:
    负债小计                                                                                              0.007、其他应收款(1)其他应收款按种类披露
                                                                                                 单位: 元
                                                                                  金叶珠宝股份有限公司 2012 年半年度报告全文
                                              期末数                                                   期初数
           种类             账面余额                      坏账准备                   账面余额                       坏账准备
                         金额          比例(%)         金额          比例(%)      金额          比例(%)           金额          比例(%)单项金额重大并单项计
    提坏账准备的其他应收            0.00                          0.00                       0.00                            0.00款按组合计提坏账准备的其他应收款以账龄作为风险特征组
                       8,913,290.21       100%         553,942.36      6.21%   8,655,487.33        100%           683,126.29      7.89%合
    组合小计               8,913,290.21       100%         553,942.36      6.21%   8,655,487.33        100%           683,126.29      7.89%单项金额虽不重大但单
    项计提坏账准备的其他            0.00                          0.00                       0.00                            0.00应收款
    合计                   8,913,290.21      --            553,942.36       --     8,655,487.33       --              683,126.29      --其他应收款种类的说明:无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                                                       期初
                                账面余额                                                  账面余额
         账龄
                                                 比例           坏账准备                               比例           坏账准备
                             金额                                                     金额
                                                 (%)                                                   (%)1 年以内其中:
                                                  94.43                                                   82.18
    1 年以内                        8,416,931.21                         420,846.56     7,113,406.83                           374,710.19
                                                     %                                                       %
                                                  94.43                                                   82.18
    1 年以内小计                    8,416,931.21                         420,846.56     7,113,406.83                           374,710.19
                                                     %                                                       %
                                                                                                          17.82
    1至2年                           158,119.00 1.77%                     31,623.80     1,542,080.50                           308,416.10
                                                                                                             %
    2至3年                           338,240.00       3.8%               101,472.003 年以上3至4年4至5年
                                                                       金叶珠宝股份有限公司 2012 年半年度报告全文5 年以上
    合计                           8,913,290.21    --       553,942.36       8,655,487.33     --          683,126.29组合中,采用余额百分比法计提坏账准备的其他应收款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况
                                                                                                          单位: 元
                                                                      转回或收回前累计
                                         确定原坏账准备的
    其他应收款内容       转回或收回原因                              已计提坏账准备金         转回或收回金额
                                               依据
                                                                            额
           合计                    --                  --                               0.00         --期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提:
    应收账款内容          账面余额                 坏账金额           计提比例(%)                理由
        合计                            0.00                   0.00           --                     --单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明:无(3)本报告期实际核销的其他应收款情况
                                                                                                          单位: 元
                                                                                               是否因关联交易产
    单位名称       其他应收款性质       核销时间           核销金额          核销原因
                                                                                                     生
       合计               --                   --                     0.00         --                 --其他应收款核销说明:无(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用
                                                                       金叶珠宝股份有限公司 2012 年半年度报告全文(5)金额较大的其他应收款的性质或内容
                                                                                                      单位: 元
         单位名称                      金额               款项的性质或内容           占其他应收款总额的比例(%)
           合计                                    0.00           --                                        0%说明:无(6)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
    单位名称            与本公司关系               金额                     年限
                                                                                                  的比例(%)长沙爱恒信珠宝有
                       无关联关系                     2,650,000.00 一年之内                              29.73%限公司深圳市飞满天首饰
                       无关联关系                     1,860,000.00 一年之内                              20.87%包装有限公司北京华鸿成长投资
                       无关联关系                     1,362,788.00 一年之内                              15.29%咨询有限公司
    北京南银大厦物业       无关联关系                         738,006.00 一年之内                             8.28%
    王瀚康                 关联自然人                         694,256.00 一年之内                             7.79%
         合计                  --                     7,305,050.00              --                       81.96%(7)其他应收关联方账款情况
                                                                                                      单位: 元
                                                                                        占其他应收款总额的比例
         单位名称              与本公司关系                        金额
                                                                                                  (%)
    王瀚康                    关联自然人                                      694,256.00                      7.79%
           合计                        --                                 694,256.00                      7.79%(8)终止确认的其他应收款项情况
                                                                                                      单位: 元
                项目                          终止确认金额                  与终止确认相关的利得或损失
                合计                                              0.00                                      0.00
                                                                     金叶珠宝股份有限公司 2012 年半年度报告全文(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                        单位: 元
    项目                                                                       期末资产:
    资产小计                                                                                                       0.00负债:
    负债小计                                                                                                       0.008、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                          193,235,647.18        99.92%                         51,223,416.93      99.46%
    1至2年                               151,083.22          0.08%                            276,334.42       0.54%
    2至3年                                    6,600.003 年以上
    合计                              193,393,330.40         --                            51,499,751.35      --预付款项账龄的说明:无(2)预付款项金额前五名单位情况
                                                                                                        单位: 元
       单位名称        与本公司关系                   金额                 时间                未结算原因
    广东粤宝黄金投资                                                                          资金已支付,尚未取
                   无关联关系                         55,006,895.80 2012 年 01 月 01 日
    有限公司                                                                                  得发票
    海丰县金桔莱黄金                                                                          资金已支付,尚未取
                   无关联关系                         37,082,365.95 2011 年 12 月 01 日
    珠宝首饰有限公司                                                                          得发票
    深圳市盛峰首饰有                                                                          资金已支付,尚未取
                   无关联关系                         36,068,000.00 2012 年 01 月 01 日
    限公司                                                                                    得发票
                                                                                          资金已支付,尚未取
    招商银行东莞分行   无关联关系                         21,027,239.05 2012 年 05 月 01 日
                                                                                          得发票
                                                                      金叶珠宝股份有限公司 2012 年半年度报告全文
    中国黄金集团黄金                                                                           资金已支付,尚未取
                     无关联关系                      12,970,716.72 2012 年 05 月 01 日
    珠宝有限公司                                                                               得发票
    合计                            --                  162,155,217.52            --                     --预付款项主要单位的说明:无(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(4)预付款项的说明无9、存货(1)存货分类
                                                                                                          单位: 元
                                     期末数                                            期初数
       项目
                     账面余额        跌价准备       账面价值         账面余额         跌价准备       账面价值
    原材料              171,903,897.81 1,292,631.36 170,611,266.45 64,003,417.92                        64,003,417.92在产品
    库存商品            646,049,809.48 11,092,223.90 634,957,585.58 652,736,722.89                     652,736,722.89
    周转材料             10,946,290.22                  10,946,290.22    9,853,754.57                    9,853,754.57消耗性生物资产
    发出商品             79,907,742.59                  79,907,742.59
    合计                908,807,740.10 12,384,855.26 896,422,884.84 726,593,895.38              0.00 726,593,895.38(2)存货跌价准备
                                                                                                          单位: 元
                                                                      本期减少
    存货种类        期初账面余额       本期计提额                                               期末账面余额
                                                               转回                 转销
    原材料                                        1,292,631.36                                           1,292,631.36在产品
    库存商品                                  11,092,223.90                                             11,092,223.90周转材料消耗性生物资产
                                                                     金叶珠宝股份有限公司 2012 年半年度报告全文
    合   计                              0.00    12,384,855.26            0.00            0.00       12,384,855.26(3)存货跌价准备情况
                                                         本期转回存货跌价准备的 本期转回金额占该项存货
           项目                 计提存货跌价准备的依据
                                                                 原因               期末余额的比例
    原材料                          存货成本高于可变现净值
    库存商品                        存货成本高于可变现净值在产品周转材料消耗性生物资产存货的说明:
      (1)2010年5月14日,本公司全资子公司东莞金叶与中国工商银行股份有限公司东莞厚街支行签订《最高额抵押合同》,以公司千足金成品作为抵押(评估价值为114,341,816.20元)向工行东莞厚街支行借款。截止2012年6月30日借款余额为500万元。
      (2)2011年5月30日,本公司全资子公司东莞金叶与深圳发展银行深圳分行签订《最高额抵押担保合同》,以企业现有的和将有的黄金、铂金素金及其制品(无镶嵌物)作为抵押(抵押物认定价值为114,300,000.00元),向深圳发展银行深圳分行借款。截止2012年6月30日借款余额为1000万元。10、其他流动资产
                                                                                                    单位: 元
                  项目                                期末数                            期初数
                  合计                                                0.00                                0.00其他流动资产说明:无11、可供出售金融资产(1)可供出售金融资产情况
                                                                                                    单位: 元
                         项目                                期末公允价值              期初公允价值可供出售债券可供出售权益工具
                                                                金叶珠宝股份有限公司 2012 年半年度报告全文其他
    合计                                                                   0.00                           0.00本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额 0.00 元,该金额占重分类前持有至到期投资总额的比例 0%。可供出售金融资产的说明无(2)可供出售金融资产中的长期债权投资
                                                                                                 单位: 元
                                                                                     累计应收
                                  初始投资
    债券项目   债券种类       面值                 到期日     期初余额    本期利息      或已收利    期末余额
                                    成本
                                                                                       息
    合计             --         --          0.00      --            0.00          0.00        0.00        0.00可供出售金融资产的长期债权投资的说明:无12、持有至到期投资(1)持有至到期投资情况
                                                                                                 单位: 元
                 项目                        期末账面余额                         期初账面余额
            合        计                                        0.00                                  0.00持有至到期投资的说明:无(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                 单位: 元
    项目                                     金额                   占该项投资出售前金额的比例(%)
            合计                                         0.00                        --本报告期内出售但尚未到期的持有至到期投资情况说明:无
                                                                 金叶珠宝股份有限公司 2012 年半年度报告全文13、长期应收款
                                                                                                单位: 元
             种类                            期末数                                 期初数融资租赁
    其中:未实现融资收益分期收款销售商品分期收款提供劳务其他
    合计                                                           0.00                                   0.0014、对合营企业投资和联营企业投资
                                                                                                单位: 元
                                                              本企
                                                              业在
    被投                                                 本企    被投                   期末    本期
                                                                      期末   期末                   本期
    资单     企业   注册   法人   业务   注册            业持    资单                   净资    营业
                                             币种                     资产   负债                   净利
    位名     类型   地     代表   性质   资本            股比    位表                   产总    收入
                                                                      总额   总额                     润
    称                                                   例(%)   决权                   额      总额
                                                              比例
                                                              (%)一、合营企业二、联营企业合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明:无15、长期股权投资
                                                                                                                金叶珠宝股份有限公司 2012 年半年度报告全文(1)长期股权投资明细情况
                                                                                                                                               单位: 元
                                                                                                   在被投资单
                                                                             在被投资单 在被投资单 位持股比例
                        初始投资成                                                                                              本期计提减 本期现金红
    被投资单位   核算方法                 期初余额     增减变动     期末余额     位持股比例 位表决权比 与表决权比     减值准备
                            本                                                                                                    值准备       利
                                                                                 (%)      例(%)    例不一致的
                                                                                                     说明
    合计            --             0.00         0.00         0.00         0.00       --         --         --                0.00          0.00          0.00
                                                               金叶珠宝股份有限公司 2012 年半年度报告全文(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                  单位: 元向投资企业转移资金能力受到限
                                           受限制的原因                  当期累计未确认的投资损失金额
    制的长期股权投资项目长期股权投资的说明:无16、投资性房地产(1)按成本计量的投资性房地产□ 适用 √ 不适用(2)按公允价值计量的投资性房地产□ 适用 √ 不适用说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间:无17、固定资产(1)固定资产情况
                                                                                                  单位: 元
          项目         期初账面余额            本期增加                     本期减少          期末账面余额
    一、账面原值合计:      77,692,738.81                     1,756,817.64                 0.00    79,449,556.45
    其中:房屋及建筑物      58,000,000.00                                                          58,000,000.00
    机器设备           10,421,776.23                      242,081.16                          10,663,857.39
    运输工具            4,297,565.83                      523,949.00                           4,821,514.83
    办公设备及其他           4,973,396.75                      990,787.48                           5,964,184.23
            --         期初账面余额     本期新增     本期计提               本期减少          本期期末余额
    二、累计折旧合计:       9,536,357.53         0.00        2,676,854.61                 0.00    12,213,212.14
    其中:房屋及建筑物       2,820,147.79                     1,406,311.92                          4,226,459.71
    机器设备            4,221,278.07                      406,771.77                           4,628,049.84
    运输工具            1,068,921.65                      185,007.76                           1,253,929.41
    办公设备及其他           1,426,010.02                      678,763.16                           2,104,773.18
                                                                金叶珠宝股份有限公司 2012 年半年度报告全文
           --          期初账面余额                        --                              本期期末余额三、固定资产账面净值
                         68,156,381.28                     --                               67,236,344.31合计
    其中:房屋及建筑物       55,179,852.21                     --                               53,773,540.29
    机器设备                6,200,498.16                     --                                6,035,807.55
    运输工具                3,228,644.18                     --                                3,567,585.42
    办公设备及其他            3,547,386.73                     --                                3,859,411.05
    四、减值准备合计                  0.00                     --                                        0.00
    其中:房屋及建筑物                                         --
    机器设备                                                 --
    运输工具                                                 --
    办公设备及其他                                             --五、固定资产账面价值
                         68,156,381.28                     --                               67,236,344.31合计
    其中:房屋及建筑物       55,179,852.21                     --                               53,773,540.29
    机器设备                6,200,498.16                     --                                6,035,807.55
    运输工具                3,228,644.18                     --                                3,567,585.42
    办公设备及其他            3,547,386.73                     --                                3,859,411.05本期折旧额 2,676,854.61 元;本期由在建工程转入固定资产原价为 0.00 元。(2)暂时闲臵的固定资产情况
                                                                                               单位: 元
      项目           账面原值            累计折旧   减值准备             账面净值             备注
    房屋及建筑物                                                                        0.00
    机器设备                                                                            0.00
    运输工具                                                                            0.00(3)通过融资租赁租入的固定资产□ 适用 √ 不适用(4)通过经营租赁租出的固定资产□ 适用 √ 不适用
                                                                 金叶珠宝股份有限公司 2012 年半年度报告全文(5)期末持有待售的固定资产情况
                                                                                                单位: 元
        项目              账面价值             公允价值            预计处臵费用         预计处臵时间
    无                                   0.00                 0.00                  0.00(6)未办妥产权证书的固定资产情况
                项目                    未办妥产权证书原因                  预计办结产权证书时间
                               公司行政办公楼的报建工作尚未
    房屋及建筑物                   完成,房地产权证尚未审批下来,
                               现正在跟进房地产权证相关工作。固定资产说明:
      公司于2009年8月28日取得《东莞市已建房屋申请补办房地产权手续登记备案表》上所有审批单位的同意,并于同年11月取得《东莞市厚街镇已建房屋补办房地产权手续工作办公室》的同意回执。2011年9月19日取得东莞市住房和城乡建设局的《备案凭证》,2012年7月10日取得东莞市公安消防局厚街大队的《建设工程消防设计备案受理凭证》和《建设工程竣工验收消防备案受理凭证》。目前,公司已将办理行政办公楼产权的所有资料提交至东莞市房产管理局,正在受理过程中。
    东莞市房产管理局行政审批是公司完成产权登记的最后一道法律手续,房地产权登记发证时间取决于东莞市房产管理局审批登记效率,公司将继续加强与东莞市房产管理局的沟通协调工作,争取尽快完成房地产权登记手续。18、在建工程(1)
                                                                                                单位: 元
                                      期末数                                      期初数
         项目
                        账面余额     减值准备      账面价值      账面余额       减值准备      账面价值
    合计                          0.00          0.00          0.00           0.00          0.00           0.00
                                                                                                            金叶珠宝股份有限公司 2012 年半年度报告全文(2)重大在建工程项目变动情况
                                                                                                                                           单位: 元
                                                                      工程投入占                     其中:本期
                                               转入固定资                                 利息资本化            本期利息资
    项目名称   预算数      期初数        本期增加            其他减少      预算比例 工程进度            利息资本化            资金来源        期末数
                                                   产                                       累计金额            本化率(%)
                                                                          (%)                            金额
    合计             0.00          0.00        0.00      0.00      0.00       --        --           0.00      0.00      --          --              0.00在建工程项目变动情况的说明:无
                                                                       金叶珠宝股份有限公司 2012 年半年度报告全文(3)在建工程减值准备
                                                                                                             单位: 元
       项目            期初数            本期增加            本期减少             期末数                 计提原因
    合计                            0.00                0.00                0.00                 0.00            --(4)重大在建工程的工程进度情况
                项目                              工程进度                                       备注无(5)在建工程的说明无19、工程物资
                                                                                                             单位: 元
               项目                      期初数             本期增加           本期减少                  期末数
    合计                                              0.00             0.00                   0.00                      0.00工程物资的说明:无20、固定资产清理
                                                                                                             单位: 元
               项目                    期初账面价值            期末账面价值                 转入清理的原因
    合计                                                 0.00                       0.00                    --说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况:无21、生产性生物资产(1)以成本计量□ 适用 √ 不适用
                                                                      金叶珠宝股份有限公司 2012 年半年度报告全文(2)以公允价值计量□ 适用 √ 不适用22、油气资产
                                                                                                      单位: 元
       项目            期初账面余额          本期增加               本期减少                 期末账面余额
    一、账面原值合计                      0.00                   0.00                     0.00                  0.001.探明矿区权益2.未探明矿区权益3.井及相关设施
    二、累计折耗合计                      0.00                   0.00                     0.00                  0.001.探明矿区权益2.井及相关设施三、油气资产减值准备
                                      0.00                   0.00                     0.00                  0.00累计金额合计1.探明矿区权益2.未探明矿区权益3.井及相关设施四、油气资产账面价值
                                      0.00                   0.00                     0.00                  0.00合计1.探明矿区权益2.未探明矿区权益3.井及相关设施油气资产的说明:无23、无形资产(1)无形资产情况
                                                                                                      单位: 元
       项目             期初账面余额            本期增加                 本期减少              期末账面余额
    一、账面原值合计            4,181,411.00                     0.00                    0.00           4,181,411.00
    土地使用权                  4,181,411.00                                                            4,181,411.00
    二、累计摊销合计              94,673.43                 47,336.70                    0.00            142,010.13
    土地使用权                    94,673.43                 47,336.70                                    142,010.13
                                                                    金叶珠宝股份有限公司 2012 年半年度报告全文三、无形资产账面净
                            4,086,737.57                    0.00                    0.00             4,039,400.87值合计
    土地使用权                  4,086,737.57                                                             4,039,400.87
    四、减值准备合计                      0.00                  0.00                    0.00                      0.00
    土地使用权                            0.00                                                                    0.00无形资产账面价值合
                            4,086,737.57                    0.00                    0.00             4,039,400.87计
    土地使用权                  4,086,737.57                                                             4,039,400.87本期摊销额 47,336.70 元。(2)公司开发项目支出
                                                                                                       单位: 元
                                                                    本期减少
       项目           期初数            本期增加                                                     期末数
                                                          计入当期损益      确认为无形资产
    合计                           0.00                0.00              0.00              0.00                   0.00本期开发支出占本期研究开发项目支出总额的比例 0%。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例 0%。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法:无(3)未办妥产权证书的无形资产情况无24、商誉
                                                                                                       单位: 元
    被投资单位名称或形成商                                                                               期末减值准
                               期初余额         本期增加           本期减少        期末余额
    誉的事项                                                                                                 备
    合计                                     0.00              0.00             0.00              0.00            0.00说明商誉的减值测试方法和减值准备计提方法:无25、长期待摊费用
                                                                                                       单位: 元
                                                                       金叶珠宝股份有限公司 2012 年半年度报告全文
                                                                                                   其他减少的原
       项目        期初额         本期增加额       本期摊销额      其他减少额        期末额
                                                                                                       因
    装修费             4,746,614.93     3,286,364.62    1,314,378.80             0.00   6,718,600.75
    合计               4,746,614.93     3,286,364.62    1,314,378.80             0.00   6,718,600.75        --长期待摊费用的说明:无26、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示√ 适用 □ 不适用已确认的递延所得税资产和递延所得税负债
                                                                                                       单位: 元
                   项目                                  期末数                            期初数递延所得税资产:
    资产减值准备                                                       3,099,433.31                       538,375.13开办费可抵扣亏损
    小     计                                                          3,099,433.31                       538,375.13递延所得税负债:交易性金融工具、衍生金融工具的估值计入资本公积的可供出售金融资产公允价值变动
    小计                                                                       0.00                              0.00未确认递延所得税资产明细
                                                                                                       单位: 元
                   项目                                  期末数                            期初数
    可抵扣暂时性差异                                                           0.00                              0.00
    可抵扣亏损                                                                 0.00                              0.00
    合计                                                                       0.00                              0.00未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                       单位: 元
            年份                  期末数                  期初数                          备注
                                                                    金叶珠宝股份有限公司 2012 年半年度报告全文
    合计                                        0.00                   0.00                     --应纳税差异和可抵扣差异项目明细
                                                                                                      单位: 元
                                                                     暂时性差异金额
                   项目
                                                          期末                               期初应纳税差异项目
    小计                                                                      0.00                              0.00可抵扣差异项目
    资产减值准备                                                     13,937,079.04                      2,235,550.20
    小计                                                             13,937,079.04                      2,235,550.20(2)递延所得税资产和递延所得税负债以抵销后的净额列示□ 适用 √ 不适用递延所得税资产和递延所得税负债的说明:无27、资产减值准备明细
                                                                                                      单位: 元
                                                                          本期减少                  期末账面余
        项目              期初账面余额        本期增加
                                                                   转回              转销               额
    一、坏账准备                 2,235,550.20          174,393.78       857,720.20                      1,552,223.78
    二、存货跌价准备                     0.00      12,384,855.26              0.00               0.00 12,384,855.26三、可供出售金融资产减值准备四、持有至到期投资减值准备五、长期股权投资减值准
                                                         0.00                                               0.00备六、投资性房地产减值准备
    七、固定资产减值准备                 0.00                                                                   0.00八、工程物资减值准备
    九、在建工程减值准备                 0.00                0.00                                               0.00
                                                                金叶珠宝股份有限公司 2012 年半年度报告全文十、生产性生物资产减值准备
    其中:成熟生产性生物资产减值准备
    十一、油气资产减值准备             0.00            0.00                                              0.00
    十二、无形资产减值准备             0.00            0.00                                              0.00
    十三、商誉减值准备                                                                                   0.00十四、其他
    合计                       2,235,550.20   12,559,249.04         857,720.20            0.00 13,937,079.04资产减值明细情况的说明:2012 年 6 月 30 日对黄金原材料和黄金库存商品进行减值测试,存货成本高于可变现净值 12,384,855.26 元,故计提存货跌价准备。28、其他非流动资产
                                                                                               单位: 元
                项目                            期末数                              期初数
    合计                                                               0.00                              0.00其他非流动资产的说明无29、短期借款(1)短期借款分类
                                                                                               单位: 元
                项目                            期末数                              期初数
    质押借款                                                  27,900,000.00
    抵押借款                                              184,600,000.00                      134,600,000.00
    保证借款                                              231,000,000.00                      145,800,000.00信用借款
    合计                                                  443,500,000.00                      280,400,000.00短期借款分类的说明:无
                                                          金叶珠宝股份有限公司 2012 年半年度报告全文(2)已到期未偿还的短期借款情况
                                                                                            单位: 元
    贷款单位      贷款金额     贷款利率   贷款资金用途   未按期偿还原因         预计还款期
    合计                     0.00        --         --                 --                  --资产负债表日后已偿还金额 0.00。短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日:无30、交易性金融负债
                                                                                            单位: 元
                项目                       期末公允价值                   期初公允价值
    发行的交易性债券                                            0.00                                0.00指定为以公允价值计量且其变动计入
                                                            0.00                                0.00当期损益的金融负债
    衍生金融负债                                                0.00                                0.00
    其他金融负债                                                0.00                                0.00
    合计                                                        0.00                                0.00交易性金融负债的说明:无31、应付票据
                                                                                            单位: 元
                种类                          期末数                          期初数商业承兑汇票银行承兑汇票
    合计                                                        0.00                                0.00下一会计期间将到期的金额 0.00 元。应付票据的说明:无32、应付账款(1)
                                                                                            单位: 元
                                                                金叶珠宝股份有限公司 2012 年半年度报告全文
                   项目                          期末数                                   期初数
    余额                                                     30,224,159.03                             29,739,910.16
    合计                                                     30,224,159.03                             29,739,910.16(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用账龄超过一年的大额应付账款情况的说明无33、预收账款(1)
                                                                                                      单位: 元
                    项目                             期末数                               期初数
    合计                                                      103,537,268.29                           63,163,865.87(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 □ 不适用账龄超过一年的大额预收账款情况的说明34、应付职工薪酬
                                                                                                      单位: 元
        项目         期初账面余额         本期增加                本期减少                  期末账面余额一、工资、奖金、
                           3,855,941.00     20,070,435.08                20,218,790.56              3,707,585.52津贴和补贴
    二、职工福利费                     0.00               0.00                         0.00                     0.00
    三、社会保险费                6,418.00        995,271.75                   1,042,837.15               -41,147.39其中:1.医疗保险
                                418.00        180,959.61                    189,337.07                 -7,959.44费2.基本养老保险
                              6,000.00        636,101.68                    666,322.40                -24,220.72费
    3.年金缴费                         0.00               0.00                         0.00                     0.00
    4.失业保险费                       0.00        22,295.06                     23,327.26                 -1,032.20
    5.工伤保险费                       0.00        56,547.83                     59,603.48                 -3,055.66
                                                              金叶珠宝股份有限公司 2012 年半年度报告全文
    6.生育保险费                     0.00           2,036.44                    2,036.44                  0.00
    7.地方养老保险                   0.00         97,331.13                 102,210.50               -4,879.37
    四、住房公积金                   0.00        636,101.68                 666,322.40               -7,600.00
    五、辞退福利                     0.00               0.00                        0.00                  0.00
    六、其他                  121,467.69                0.00                        0.00            121,467.69工会经费和职工
                          121,467.69                0.00                        0.00            121,467.69教育经费
                                 0.00               0.00                        0.00                  0.00
    合计                     3,983,826.69      21,701,808.51             21,927,950.11          3,780,305.82应付职工薪酬中属于拖欠性质的金额 0.00。工会经费和职工教育经费金额 121,467.69,非货币性福利金额 0.00,因解除劳动关系给予补偿 0.00。应付职工薪酬预计发放时间、金额等安排:期末无拖欠的职工薪酬。35、应交税费
                                                                                                单位: 元
                  项目                               期末数                            期初数
    增值税                                                     -47,376,866.04                  -30,999,761.04
    消费税                                                        452,728.55                        319,347.91
    营业税                                                         15,347.65                        174,529.61
    企业所得税                                                 26,283,698.83                   73,260,161.05
    个人所得税                                                      6,859.95                          8,700.80
    城市维护建设税                                                186,475.77                        851,494.41
    教育费附加                                                    167,985.52                        792,227.68
    土地使用税                                                     57,279.60                        408,341.04
    房产税                                                        730,800.00                        956,330.87
    印花税                                                        213,645.92                        256,104.73
    堤围费                                                        705,494.63                        858,851.83
    其他                                                                                             28,474.02
    待认证进项税金                                              -4,632,715.68
    合计                                                       -23,189,265.30                  46,914,802.91应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程:无
                                                               金叶珠宝股份有限公司 2012 年半年度报告全文36、应付利息
                                                                                                单位: 元
                    项目                             期末数                          期初数分期付息到期还本的长期借款利息企业债券利息短期借款应付利息
    应付经营性租赁资产使用费                                                                      2,129,558.30
    合计                                                                  0.00                    2,129,558.30应付利息说明:无37、应付股利
                                                                                                单位: 元
         单位名称                 期末数                期初数                超过一年未支付原因
    合计                                        0.00                      0.00              --应付股利的说明:无38、其他应付款(1)
                                                                                                单位: 元
                 项目                              期末数                           期初数
    余额                                                        70,771,839.44                    87,160,637.75
    合计                                                        70,771,839.44                    87,160,637.75(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用(3)账龄超过一年的大额其他应付款情况的说明期末一年以上的其他应付款为 70,453,102.75 元。
                                                                   金叶珠宝股份有限公司 2012 年半年度报告全文(4)金额较大的其他应付款说明内容
          其他应付款            期末余额            期初余额              与企业关系                款项性质
    深圳九五投资有限公司        40,200,000.00       40,200,000.00           控股股东        业绩承诺保证金及往来款
    广东恒生珠宝金行有限公司      30,000,000.00       30,000,000.00          无关联关系             代销业务保证金39、预计负债
                                                                                                    单位: 元
         项目               期初数             本期增加               本期减少               期末数
    对外提供担保
        未决诉讼
    产品质量保证
        重组义务
        辞退福利待执行的亏损合同
         其他                1,754,043.14                                                         1,754,043.14
         合计                1,754,043.14                 0.00                   0.00             1,754,043.14预计负债说明:预留债权40、一年内到期的非流动负债(1)
                                                                                                    单位: 元
                   项目                          期末数                                 期初数
    1 年内到期的长期借款                                               0.00                                   0.001 年内到期的应付债券1 年内到期的长期应付款
    合计                                                               0.00                                   0.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                    单位: 元
                   项目                          期末数                                 期初数
    质押借款                                                           0.00                                   0.00
                                                                         金叶珠宝股份有限公司 2012 年半年度报告全文
    抵押借款                                                                 0.00                                   0.00
    保证借款                                                                 0.00                                   0.00
    信用借款                                                                 0.00                                   0.00
    合计                                                                     0.00                                   0.00一年内到期的长期借款中属于逾期借款获得展期的金额 0.00 元。金额前五名的一年内到期的长期借款
                                                                                                          单位: 元
                借款起始   借款终止                                       期末数                      期初数
    贷款单位                                     币种   利率(%)
                  日         日                                  外币金额       本币金额     外币金额     本币金额
    合计               --            --            --       --          --               0.00        --             0.00一年内到期的长期借款中的逾期借款:
                                                                                                          单位: 元
                                                                                   逾期未偿还原
    贷款单位       借款金额          逾期时间       年利率(%)   借款资金用途                          预期还款期
                                                                                       因
    合     计                      0.00      --             --                --                --             --资产负债表日后已偿还的金额 0.00 元。一年内到期的长期借款说明:无(3)一年内到期的应付债券
                                                                                                          单位: 元
                                                          期初应付 本期应计 本期已付 期末应付
    债券名称        面值     发行日期 债券期限 发行金额                                           期末余额
                                                            利息     利息     利息     利息一年内到期的应付债券说明:无(4)一年内到期的长期应付款
                                                                                                          单位: 元
    借款单位           期限          初始金额       利率(%)     应计利息           期末余额          借款条件一年内到期的长期应付款的说明:无
                                                                金叶珠宝股份有限公司 2012 年半年度报告全文41、其他流动负债
                                                                                                   单位: 元
               项目                         期末账面余额                            期初账面余额
    合计                                                              0.00                                 0.00其他流动负债说明:无42、长期借款(1)长期借款分类
                                                                                                   单位: 元
               项目                            期末数                                 期初数质押借款抵押借款保证借款信用借款
    合计                                                              0.00                                 0.00长期借款分类的说明:无(2)金额前五名的长期借款
                                                                                                   单位: 元
            借款起始   借款终止                                  期末数                      期初数
    贷款单位                          币种   利率(%)
              日         日                             外币金额         本币金额    外币金额    本币金额
    合计           --         --        --        --           --                 0.00      --             0.00长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等:无43、应付债券
                                                                                                   单位: 元
    债券名称    面值     发行日期 债券期限 发行金额 期初应付 本期应计 本期已付 期末应付 期末余额
                                                                      金叶珠宝股份有限公司 2012 年半年度报告全文
                                                            利息       利息        利息        利息应付债券说明,包括可转换公司债券的转股条件、转股时间:无44、长期应付款(1)金额前五名长期应付款情况
                                                                                                           单位: 元
       单位            期限     初始金额      利率(%)            应计利息         期末余额          借款条件(2)长期应付款中的应付融资租赁款明细
                                                                                                           单位: 元
                                              期末数                                        期初数
                单位
                                       外币                  人民币                外币               人民币
    合计                                          0.00                     0.00                 0.00               0.00由独立第三方为公司融资租赁提供担保的金额 元。长期应付款的说明:无45、专项应付款
                                                                                                           单位: 元
              项目            期初数       本期增加          本期减少           期末数             备注说明
              合计                 0.00              0.00             0.00           0.00             --专项应付款说明:无46、其他非流动负债
                                                                                                           单位: 元
                     项目                       期末账面余额                              期初账面余额
    合计                                                                     0.00                                  0.00
                                                                          金叶珠宝股份有限公司 2012 年半年度报告全文其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额:无47、股本
                                                                                                            单位: 元
                                                  本期变动增减(+、-)
                  期初数                                                                                    期末数
                              发行新股          送股         公积金转股       其他          小计
    股份总数       557,134,734                0              0            0               0              0    557,134,734股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3 年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况:无48、库存股库存股情况说明无49、专项储备专项储备情况说明无50、资本公积
                                                                                                            单位: 元
    项目                         期初数                   本期增加               本期减少              期末数资本溢价(股本溢价)
    其他资本公积                      393,315,652.80                                                      393,315,652.80
    合计                              393,315,652.80                      0.00                  0.00      393,315,652.80资本公积说明:无51、盈余公积
                                                                                                            单位: 元
           项目              期初数                   本期增加               本期减少              期末数
    法定盈余公积                          18,048,189.78                   0.00                  0.00         18,048,189.78
                                                            金叶珠宝股份有限公司 2012 年半年度报告全文
    任意盈余公积                            0.00                0.00                 0.00               0.00
    储备基金                                0.00                0.00                 0.00               0.00
    企业发展基金                            0.00                0.00                 0.00               0.00
    其他                                    0.00                0.00                 0.00               0.00
    合计                           18,048,189.78                0.00                 0.00     18,048,189.78盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议:无52、一般风险准备一般风险准备情况说明:无53、未分配利润
                                                                                                单位: 元
                 项目                                金额                            提取或分配比例
    调整前上年末未分配利润                                             -100,324,030.25         --调整年初未分配利润合计数(调增+,
                                                                              0.00         --调减-)
    调整后年初未分配利润                                                -28,426,359.61         --加:本期归属于母公司所有者的净利
                                                                    71,897,670.64          --润
    减:提取法定盈余公积                                                          0.00
    提取任意盈余公积                                                              0.00
    提取一般风险准备                                                              0.00
    应付普通股股利                                                                0.00
    转作股本的普通股股利                                                          0.00
                                                                              0.00
    期末未分配利润                                                      -28,426,359.61         --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司
                                                               金叶珠宝股份有限公司 2012 年半年度报告全文应明确披露应付股利中老股东享有的经审计的利润数:无54、营业收入及营业成本(1)营业收入、营业成本
                                                                                               单位: 元
               项目                           本期发生额                          上期发生额
    主营业务收入                                        2,453,261,354.36                                0.00
    其他业务收入                                            1,356,427.17                                0.00
    营业成本                                            2,271,683,034.52(2)主营业务(分行业)√ 适用 □ 不适用
                                                                                               单位: 元
                                     本期发生额                               上期发生额
         行业名称
                            营业收入              营业成本             营业收入          营业成本
    批发业务收入               2,057,760,426.65      2,015,908,563.62
    来料加工业务收入            101,788,200.36          30,179,589.01
    零售业务收入                293,712,727.35         225,594,881.89
    合计                       2,453,261,354.36      2,271,683,034.52                 0.00              0.00(3)主营业务(分产品)√ 适用 □ 不适用
                                                                                               单位: 元
                                     本期发生额                               上期发生额
         产品名称
                            营业收入              营业成本             营业收入          营业成本
    黄金制品                   2,281,229,894.21      2,193,083,811.88
    铂金制品                     13,664,062.98          12,028,772.74
    镶嵌饰品                     70,564,722.92          27,672,929.75
    工艺品                          435,278.64            311,593.87
    18K 金制品                      936,758.73            441,639.05
    银制品                       12,500,320.78          10,894,634.20
    翡翠饰品                     73,930,316.10          27,249,653.03
    合计                       2,453,261,354.36      2,271,683,034.52                 0.00              0.00
                                                                金叶珠宝股份有限公司 2012 年半年度报告全文(4)主营业务(分地区)√ 适用 □ 不适用
                                                                                               单位: 元
                                     本期发生额                                 上期发生额
        地区名称
                            营业收入               营业成本              营业收入          营业成本
    华北地区                    380,393,467.05          375,487,452.95
    东北地区                      8,196,578.64            7,096,890.03
    华东地区                   1,165,756,899.24       1,144,583,436.86
    华南地区                    623,168,137.43          549,182,554.66
    西北地区                      6,036,637.60            5,794,965.95
    华中地区                     36,455,570.63           30,986,609.15
    西南地区                    233,160,704.80          158,458,348.53
    台港澳地区                       93,358.97               92,776.39
    合计                       2,453,261,354.36       2,271,683,034.52                  0.00              0.00(5)公司前五名客户的营业收入情况
                                                                                               单位: 元
           客户名称              主营业务收入                        占公司全部营业收入的比例(%)中国黄金集团黄金珠宝有限
                                          500,649,870.14                                           20.41%公司上海老凤祥珠宝首饰有限公
                                          289,807,982.62                                           11.81%司
    经易金业有限责任公司                      155,464,812.02                                           6.34%
    厦门市金鹭首饰有限公司                        99,358,073.93                                        4.05%
    广东粤宝黄金投资有限公司                      80,897,752.73                                         3.3%
    合计                                    1,126,178,491.44                                           45.91%营业收入的说明无55、合同项目收入□ 适用 √ 不适用合同项目的说明:无
                                                            金叶珠宝股份有限公司 2012 年半年度报告全文56、营业税金及附加
                                                                                           单位: 元
             项目               本期发生额         上期发生额                  计缴标准
    消费税                              2,969,817.51                0.00 应税消费品销售额的 5%
    营业税                                 76,979.16                0.00 营业收入的 5%
                                                                     应纳增值税、消费税、营业税的
                                                                     5%                  应纳增
    城市维护建设税                      1,217,792.65                0.00
                                                                     值税、消费税、营业税的 7%(深
                                                                     圳)
                                                                     "地方教育费附加为流转税的
    教育费附加                          1,149,650.29                0.00 *2%教育费附加为流转税的
                                                                     *3%"
    资源税                                                          0.00
    合计                                5,414,239.61                0.00               --营业税金及附加的说明:无57、公允价值变动收益
                                                                                           单位: 元
       产生公允价值变动收益的来源              本期发生额                     上期发生额
    交易性金融资产                                                  0.00                             0.00其中:衍生金融工具产生的公允价值变动
                                                                0.00                             0.00收益
    交易性金融负债                                                  0.00                             0.00
    按公允价值计量的投资性房地产                                    0.00                             0.00
    其他                                                            0.00                             0.00
    合计                                                            0.00                             0.00公允价值变动收益的说明:无58、投资收益(1)投资收益明细情况
                                                                                           单位: 元
                                                                金叶珠宝股份有限公司 2012 年半年度报告全文
                   项目                           本期发生额                       上期发生额
    成本法核算的长期股权投资收益                                        0.00                              0.00
    权益法核算的长期股权投资收益                                        0.00                              0.00
    处臵长期股权投资产生的投资收益                                      0.00                              0.00
    持有交易性金融资产期间取得的投资收益                                0.00                              0.00持有至到期投资取得的投资收益期间取得
                                                                    0.00                              0.00的投资收益持有可供出售金融资产等期间取得的投资
                                                                    0.00                              0.00收益
    处臵交易性金融资产取得的投资收益                                    0.00                              0.00
    持有至到期投资取得的投资收益                                        0.00                              0.00
    可供出售金融资产等取得的投资收益                                    0.00                              0.00
    其他                                                                0.00                              0.00
    合计                                                                0.00                              0.00(2)按成本法核算的长期股权投资收益
                                                                                                单位: 元
        被投资单位                 本期发生额            上期发生额          本期比上期增减变动的原因
                                                0.00                0.00
    合计                                            0.00                0.00                --(3)按权益法核算的长期股权投资收益
                                                                                                单位: 元
        被投资单位                 本期发生额            上期发生额          本期比上期增减变动的原因
    合计                                            0.00                0.00                --投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明:无59、资产减值损失
                                                                                                单位: 元
                    项目                               本期发生额                   上期发生额
    一、坏账损失                                                   -683,326.42                       18,695.72
    二、存货跌价损失                                             12,384,855.26
                                                     金叶珠宝股份有限公司 2012 年半年度报告全文三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
    合计                                              11,701,528.84                      18,695.7260、营业外收入(1)
                                                                                    单位: 元
    项目                                        本期发生额                  上期发生额非流动资产处臵利得合计其中:固定资产处臵利得
        无形资产处臵利得
    债务重组利得                                                                   398,828,541.07非货币性资产交换利得接受捐赠
    政府补助                                                     0.00                         0.00
    盘盈利得                                            278,803.76
    罚没收入                                                 1,180.00
    其他                                                105,095.71
    合计                                                385,079.47                 398,828,541.07(2)政府补助明细
                                                                                    单位: 元
             项目              本期发生额    上期发生额                    说明
                                                        金叶珠宝股份有限公司 2012 年半年度报告全文
                                           0.00            0.00
    合计                                       0.00            0.00                --营业外收入说明无61、营业外支出
                                                                                       单位: 元
    项目                                               本期发生额                上期发生额
    非流动资产处臵损失合计                                            0.00                       0.00
    其中:固定资产处臵损失                                                                       0.00
       无形资产处臵损失                                                                      0.00
    债务重组损失                                                                                 0.00
    非货币性资产交换损失                                                                         0.00
    对外捐赠                                                                                     0.00
    其他                                                        54,965.78                        0.00
    合计                                                        54,965.78                        0.00营业外支出说明:无62、所得税费用
                                                                                       单位: 元
                    项目                           本期发生额                上期发生额
    按税法及相关规定计算的当期所得税                         28,492,239.40                       0.00
    递延所得税调整                                           -2,561,058.18                       0.00
    合计                                                     25,931,181.22                       0.0063、基本每股收益和稀释每股收益的计算过程(1) 基本每股收益按如下公式计算:基本每股收益=P0÷S S=S0+S1+Si×Mi÷M0–Sj×Mj÷M0-Sk 其中:P0为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润; S为发行在外的普通股加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。(2)存在稀释性潜在普通股的,应当分别调整归属于普通股股东的报告期净利润和发行在外普通股加权
                                                         金叶珠宝股份有限公司 2012 年半年度报告全文平均数,并据以计算稀释每股收益。在发行可转换债券、股份期权、认股权证等稀释性潜在普通股情况下,稀释每股收益可参照如下公式计算: 稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数) 其中:P1为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。64、其他综合收益
                                                                                        单位: 元
                      项目                         本期发生额                 上期发生额
    1.可供出售金融资产产生的利得(损失)金额                          0.00                        0.00
    减:可供出售金融资产产生的所得税影响                         0.00                        0.00
    前期计入其他综合收益当期转入损益的净额                            0.00                        0.00
                      小计                                        0.00                        0.002.按照权益法核算的在被投资单位其他综合收益中
                                                                  0.00                        0.00所享有的份额
    减:按照权益法核算的在被投资单位其他综合
                                                                  0.00                        0.00收益中所享有的份额产生的所得税影响
    前期计入其他综合收益当期转入损益的净额                            0.00                        0.00
                      小计                                        0.00                        0.00
    3.现金流量套期工具产生的利得(或损失)金额                        0.00                        0.00
      减:现金流量套期工具产生的所得税影响                        0.00                        0.00
    前期计入其他综合收益当期转入损益的净额                            0.00                        0.00
    转为被套期项目初始确认金额的调整                                  0.00                        0.00
                      小计                                        0.00                        0.00
    4.外币财务报表折算差额                                            0.00                        0.00
      减:处臵境外经营当期转入损益的净额                          0.00                        0.00
                      小计                                        0.00                        0.00
    5.其他                                                            0.00                        0.00
      减:由其他计入其他综合收益产生的所得税影
                                                                  0.00                        0.00响
    前期其他计入其他综合收益当期转入损益的净额                        0.00                        0.00
                      小计                                        0.00                        0.00
                      合计                                        0.00                        0.00其他综合收益说明:
                                      金叶珠宝股份有限公司 2012 年半年度报告全文无65、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                     单位: 元
                        项目                          金额
    往来款                                                             3,992,000.00
    利息收入                                                           3,878,465.39
    员工归还差旅借款                                                    194,497.20
    其他                                                                105,756.03
    赔款                                                                  78,142.00
    加盟费                                                                48,417.00
                        合计                                       8,297,277.62收到的其他与经营活动有关的现金说明无(2)支付的其他与经营活动有关的现金
                                                                     单位: 元
                        项目                          金额
    往来款                                                            26,144,214.59
    租赁费                                                            15,198,462.77
    中介机构费                                                         4,187,000.00
    差旅费                                                             3,915,929.77
    贵金属租赁费                                                       3,800,587.17
    装修费                                                             1,471,583.61
    招待费                                                             1,020,267.76
    宣传费                                                              981,718.14
    银行手续费                                                          880,148.22
    保险费                                                              715,704.81
    检测费                                                              639,847.48
    低值易耗品                                                          610,063.14
    车辆使用费用                                                        475,082.13
    运费                                                                457,200.67
    监管服务费                                                          447,000.00
                                      金叶珠宝股份有限公司 2012 年半年度报告全文
    办公费                                                              437,236.49
    预付款                                                              383,874.86
    业务招待费                                                          377,433.91
    水电费                                                              310,756.54
    其他                                                                295,778.52
    房租                                                                244,229.66
    邮寄费                                                              219,719.64
    会费                                                                215,913.00
    备用金                                                              179,238.62
    广告费                                                              155,393.00
    汽油费                                                              155,000.00
    监制费                                                              140,000.00
    培训费                                                              119,155.50
    专利费                                                              110,275.00
    顾问费                                                              100,000.00
    房产评估费                                                            83,150.00
    交通费                                                                81,433.07
    促销费                                                                70,909.10
    福利费                                                                68,470.00
    维修费                                                                63,025.21
    包装材料费                                                            56,580.36
    通讯费                                                                50,429.21
    社保费                                                                40,332.03
    捐助款                                                                23,170.00
    设计费                                                                20,000.00
                        合计                                      64,946,313.98支付的其他与经营活动有关的现金说明无(3)收到的其他与投资活动有关的现金
                                                                     单位: 元
                        项目                          金额
    无                                                                         0.00
                        合计                                               0.00
                                                 金叶珠宝股份有限公司 2012 年半年度报告全文收到的其他与投资活动有关的现金说明无(4)支付的其他与投资活动有关的现金
                                                                                    单位: 元
                          项目                                   金额无
                          合计                                                            0.00支付的其他与投资活动有关的现金说明无(5)收到的其他与筹资活动有关的现金
                                                                                    单位: 元
                          项目                                   金额无
                          合计                                                            0.00收到的其他与筹资活动有关的现金说明无(6)支付的其他与筹资活动有关的现金
                                                                                    单位: 元
                          项目                                   金额无
                          合计                                                            0.00支付的其他与筹资活动有关的现金说明:无66、现金流量表补充资料(1)现金流量表补充资料
                                                                                    单位: 元
                   补充资料            本期金额                         上期金额
    1.将净利润调节为经营活动现金流量:       --                               --
    净利润                                         72,939,874.33                    396,787,479.27
    加:资产减值准备                               11,701,528.84                         18,695.72
                                                               金叶珠宝股份有限公司 2012 年半年度报告全文固定资产折旧、油气资产折耗、生产性生物资产
                                                              2,676,854.61折旧
    无形资产摊销                                                    47,336.70
    长期待摊费用摊销                                              1,314,378.80处臵固定资产、无形资产和其他长期资产的损失
                                                                      0.00(收益以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                                0.00
    公允价值变动损失(收益以“-”号填列)                                0.00
    财务费用(收益以“-”号填列)                               11,460,722.24
    投资损失(收益以“-”号填列)                                        0.00
    递延所得税资产减少(增加以“-”号填列)                     -2,561,058.18
    递延所得税负债增加(减少以“-”号填列)                              0.00
    存货的减少(增加以“-”号填列)                        -182,213,844.72
    经营性应收项目的减少(增加以“-”号填列)               722,788,712.41                         -178,262.00
    经营性应付项目的增加(减少以“-”号填列)              -703,867,044.05                  -382,844,015.42
    其他                                                                  0.00                     9,002,522.42
    经营活动产生的现金流量净额                               -65,712,539.02                       22,802,782.47
    2.不涉及现金收支的重大投资和筹资活动:                 --                              --
    债务转为资本                                                          0.00                             0.00
    一年内到期的可转换公司债券                                            0.00                             0.00
    融资租入固定资产                                                      0.00                             0.00
    3.现金及现金等价物净变动情况:                         --                              --
    现金的期末余额