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2019年12月16日 星期一

金洲慈航(000587)公告正文

金叶珠宝:2015年半年度报告

公告日期:2015-08-29

                    金叶珠宝股份有限公司 2015 年半年度报告全文




金叶珠宝股份有限公司

  2015 年半年度报告




    2015 年 08 月




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                                          金叶珠宝股份有限公司 2015 年半年度报告全文




                   第一节 重要提示、目录和释义


    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的

真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和

连带的法律责任。

    所有董事均已出席了审议本报告的董事会会议。

    公司计划不派发现金红利,不送红股,不以公积金转增股本。

    公司负责人朱要文、主管会计工作负责人杨彪及会计机构负责人(会计主管

人员)任会清声明:保证本半年度报告中财务报告的真实、准确、完整。

    本报告涉及未来计划等前瞻性陈述,不构成公司对投资者的实质性承诺,

请投资者注意投资风险。




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                                                                                                                         金叶珠宝股份有限公司 2015 年半年度报告全文




                                                                                          目录




第一节 重要提示、目录和释义 ...........................................................................................................................................................2
第二节 公司简介 ...................................................................................................................................................................................5
第三节 会计数据和财务指标摘要 .......................................................................................................................................................7
第四节 董事会报告 ...............................................................................................................................................................................9
第五节 重要事项 ................................................................................................................................................................................. 17
第六节 股份变动及股东情况 ............................................................................................................................................................. 26
第七节 优先股相关情况 ..................................................................................................................................................................... 29
第八节 董事、监事、高级管理人员情况.......................................................................................................................................... 30
第九节 财务报告 ................................................................................................................................................................................. 31
第十节 备查文件目录 ......................................................................................................................................................................... 98




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                                                     金叶珠宝股份有限公司 2015 年半年度报告全文




                                  释义


                释义项   指                                 释义内容

中国证监会               指   中国证券监督管理委员会

黑龙江证监局             指   中国证券监督管理委员会黑龙江监管局

深交所                   指   深圳证券交易所

本公司、公司或金叶珠宝   指   金叶珠宝股份有限公司

九五集团                 指   深圳前海九五企业集团有限公司

光明集团                 指   光明集团股份有限公司

东莞金叶                 指   东莞市金叶珠宝有限公司

金叶矿业                 指   金叶珠宝矿业投资有限公司

前海金叶                 指   深圳前海金叶珠宝实业发展有限公司

深圳金叶                 指   深圳市金叶珠宝有限公司

重庆金叶                 指   重庆金叶珠宝加工销售有限公司

重庆两江                 指   重庆两江金叶珠宝有限公司

金叶文化                 指   东莞市金叶珠宝文化有限公司

北京金叶                 指   金叶珠宝(北京)有限公司

上海金叶                 指   金叶珠宝(上海)有限公司

报告期                   指   2015 年 1 月 1 日至 2015 年 6 月 30 日




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                                                                        金叶珠宝股份有限公司 2015 年半年度报告全文




                                          第二节 公司简介

一、公司简介

股票简称                 金叶珠宝                                股票代码               000587

变更后的股票简称(如有) 深圳证券交易所

股票上市证券交易所       深圳证券交易所

公司的中文名称           金叶珠宝股份有限公司

公司的中文简称(如有)   金叶珠宝

公司的外文名称(如有)   GOLDLEAF JEWELRY CO.,LTD

公司的外文名称缩写(如有)GLJ

公司的法定代表人         朱要文


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

                                     北京市朝阳区东三环北路 2 号南银大厦 北京市朝阳区东三环北路 2 号南银大厦
联系地址
                                     19 层                                   19 层

电话                                 010-64100338                            010-64106338

传真                                 010-64106991                            010-64106991

电子信箱                             jinye000587@163.com                     jinye000587@163.com


三、其他情况

1、公司联系方式

公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化
□ 适用 √ 不适用
公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2014 年年报。


2、信息披露及备置地点

信息披露及备置地点在报告期是否变化
□ 适用 √ 不适用
公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具
体可参见 2014 年年报。



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                                                                  金叶珠宝股份有限公司 2015 年半年度报告全文


3、注册变更情况

注册情况在报告期是否变更情况
□ 适用 √ 不适用
公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参
见 2014 年年报。




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                                                                   金叶珠宝股份有限公司 2015 年半年度报告全文




                           第三节 会计数据和财务指标摘要

一、主要会计数据和财务指标

公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据
□ 是 √ 否

                                           本报告期                上年同期                本报告期比上年同期增减

营业收入(元)                               4,751,129,073.65           4,318,516,477.08                   10.02%

归属于上市公司股东的净利润(元)               71,758,408.67              68,424,665.42                     4.87%

归属于上市公司股东的扣除非经常性损
                                               68,757,302.98              61,954,897.53                    10.98%
益的净利润(元)

经营活动产生的现金流量净额(元)               29,634,669.82             597,869,077.87                   -95.04%

基本每股收益(元/股)                                     0.13                     0.12                     8.33%

稀释每股收益(元/股)                                     0.13                     0.12                     8.33%

加权平均净资产收益率                                     5.35%                    5.65%                    -0.30%

                                                                                           本报告期末比上年度末增
                                          本报告期末               上年度末
                                                                                                     减

总资产(元)                                 3,345,997,932.92           2,859,697,140.01                   17.01%

归属于上市公司股东的净资产(元)             1,377,042,521.83           1,305,284,113.16                    5.50%


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照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
公司报告期不存在按照国际会计准则与按照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。


2、同时按照境外会计准则与按照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
公司报告期不存在按照境外会计准则与按照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。


三、非经常性损益项目及金额

√ 适用 □ 不适用
                                                                                                          单位:元

                        项目                                     金额                            说明

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              3,741,877.80


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                                                                    金叶珠宝股份有限公司 2015 年半年度报告全文


一标准定额或定量享受的政府补助除外)

除上述各项之外的其他营业外收入和支出                                  -227,316.22

减:所得税影响额                                                       513,455.89

合计                                                                  3,001,105.69             --

对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公
开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应
说明原因
□ 适用 √ 不适用
公司报告期不存在将根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义、列举的非经常性损益
项目界定为经常性损益的项目的情形。




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                                                          金叶珠宝股份有限公司 2015 年半年度报告全文




                                 第四节 董事会报告

一、概述

    2015年上半年经营情况分析

    (一)总体经营情况概述

    2015年上半年,公司以加快结构调整为主线,以改革创新为强大动力,紧紧围绕长远发展规划和年度
方针目标,在继续做大做强黄金加工、批发等传统优势业务的同时,主动适应市场需求,调整产品结构,
增加业务品种,创新营销模式,加大对业务创新和产品开发的投入;同时,依靠并购与创新,广开渠道,
着力创造新的盈利模式和平台,不断提高发展质量,拓展增长空间。截至报告期末,公司实现营业收入47.51
亿元,比上年同期增长10.02%;实现归属于上市公司股东的净利润达到7175.84万元,比上年同期增长4.87%。

    (二)2015年上半年工作总结

    1、积极推进资产收购工作,培育新的利润增长点

    报告期内,公司审议通过重大资产重组报告书(草案)及其摘要,拟以发行股份并支付现金的方式,
购买丰汇租赁有限公司90%股权,布局进入市场前景广阔、盈利能力较强的融资服务业,切入黄金产业链
金融服务领域,填补黄金产业链金融服务空白,完善业务布局。通过黄金产业与金融服务并举,公司积极
打造黄金产业与金融服务协同发展的产融结合经营模式,充分挖掘黄金的金融属性,依托互联网黄金金融,
打造新型黄金全产业链金融服务商。截至目前,本次重大资产重组事项已收到中国证监会行政许可项目审
查反馈意见,公司已及时按照反馈意见要求,对反馈意见进行了回复并公告。

    2、扩大产能,改进工艺流程,强化黄金生产批发的传统优势

    2015年上半年,公司继续加大生产投入,调整生产作业管理模式,促使各生产线产能有效扩大;同时
强化产品过程控制,降低损耗,切实改进生产工艺流程,不断完善质量监管管理体系,进一步巩固和强化
了生产基地在公司整个产业链中的基础地位。

    3、深化研发设计,加大新品开发力度,产品结构不断优化

    公司以市场需求为导向,及时调整产品结构,以套链、炫丽金、七彩影底、花丝产品等为重点,致力
开发精品化、时尚化、系列化产品,通过提高创意设计水平,提升产品的文化内涵和附加值。同时,公司
组建更加丰富的产品线,加大铂金类、钻石类、镶嵌类、宝石玉石类等非黄金类产品比重。

    4、创新营销模式,拓展多样化营销网络,渠道建设趋于完善

    报告期内,公司加快全国营销网络建设,在巩固一线城市的基础上,加快推进二、三线城市的布点,
扩大加盟连锁经营的覆盖面,提高市场占有份额。与此同时,公司着力开发新的销售渠道,细分定制业务
市场,深化银行渠道建设,积极拓展企业、个人高端定制类业务;顺应网购市场不断扩大的趋势,继续发
力电子商务,一方面大力推动公司自建的重庆金叶珠宝网上商城上线运营,另一方面通过整合淘宝天猫、
京东商城、苏宁易购等第三方网购平台资源,进一步拓宽网络销售渠道,着力打造线上线下一体化的销售
平台。

    5、加大金叶珠宝品牌推广力度,构建立体化的品牌宣传网络

    公司根据市场拓展的重点与方向,制定更有针对性、更有效的品牌区域传播策略,成熟地区注重立体
传播,成长地区注重精准传播。整合品牌传播系统,将产品文化概念、企业公关传播、终端营销推广等环

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                                                                    金叶珠宝股份有限公司 2015 年半年度报告全文


节协同起来,综合利用各种传播手段,形成线上——企业网站、网店、官方微博、微信等新媒体资源,线
下——客户服务中心、直营店、品牌加盟店相结合的强大的品牌传播渠道,全面提升品牌价值、品牌形象。
公司先后举办了上市三周年答谢活动、品牌战略发布会暨年终答谢活动,加大品牌推广运作,进一步提高
品牌知名度,延伸金叶品牌文化内涵及营运实力。

       6、加大人才队伍建设,搭建与公司发展相匹配的梯形人才架构

    公司加大对营销队伍、设计师队伍、技术人才队伍的建设和培育,充分发挥和调动员工积极性,为公
司员工施展才华创造条件。根据企业规模快速发展的现实,全面加强公司人才队伍的建设,通过培训、考
核、选拔、使用机制的完善与创新,形成对企业发展的有力支撑。重点研究解决业务人员的培养与储备问
题,组织开展对批发业务人员、营销人员的专业知识培训以及一线生产岗位技能考核,为公司快速发展输
送具有一技之长的专业人员。



二、主营业务分析

主要财务数据同比变动情况
                                                                                                            单位:元

                           本报告期              上年同期               同比增减                     变动原因

营业收入                    4,751,129,073.65     4,318,516,477.08                  10.02%

营业成本                    4,505,710,839.81     4,081,608,701.70                  10.39%

销售费用                      80,641,241.99         95,806,260.46               -15.83%

管理费用                      37,662,987.77         32,639,519.60                  15.39%

财务费用                      16,082,644.81         15,307,474.07                  5.06%

所得税费用                    18,637,286.64         17,818,292.08                  4.60%

                                                                                            上期一次性投入初始研
研发投入                       2,027,406.17          3,582,092.68               -43.40%
                                                                                            发费用所致

经营活动产生的现金流                                                                        购买商品支付的现金增
                              29,634,669.82       597,869,077.87                -95.04%
量净额                                                                                      加所致

投资活动产生的现金流                                                                        美国石油项目终止,保
                              28,867,936.01        -33,016,062.52              187.44%
量净额                                                                                      证金退回所致

筹资活动产生的现金流
                              -70,367,497.54      -364,824,068.32                  80.71% 银行借款增加所致
量净额

现金及现金等价物净增                                                                        银行承兑汇票保证金增
                              -11,864,891.71      200,028,947.03               -105.93%
加额                                                                                        加所致

公司报告期利润构成或利润来源发生重大变动
□ 适用 √ 不适用
公司报告期利润构成或利润来源没有发生重大变动。
公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况
□ 适用 √ 不适用
公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。

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                                                                      金叶珠宝股份有限公司 2015 年半年度报告全文


公司回顾总结前期披露的经营计划在报告期内的进展情况

报告期内,公司产能持续扩大,以市场需求为导向,及时调整产品结构,以套链、炫丽金、七彩影底、花
丝产品等为重点,致力开发精品化、系列化产品,通过提高创意设计水平,提升产品文化内涵和附加值,
逐步形成具有金叶珠宝自主知识产权、独有特色和核心竞争力的产品系列。公司持续扩大产能,深化产品
研发,提成产品质量,对外积极拓展市场渠道,强化品牌建设,切实提高发展的质量和绩效,确保公司各
项经营业绩指标的稳健增长。



三、主营业务构成情况

                                                                                                       单位:元

                                                                  营业收入比上年 营业成本比上年 毛利率比上年同
                   营业收入         营业成本         毛利率
                                                                    同期增减        同期增减        期增减

分行业

批发            4,309,033,124.85 4,219,487,399.00         2.08%           28.05%         29.61%         -1.18%

加工             106,737,816.19    31,458,675.78         70.53%            3.50%         36.99%         -7.21%

零售             313,528,654.26   254,292,106.96         18.89%           25.32%         21.68%          2.42%

有色金属-铜                                                             -100.00%       -100.00%         -0.58%

有色金属-白银                                                           -100.00%       -100.00%         -0.70%

合计            4,729,299,595.30 4,505,238,181.74         4.74%            9.57%         10.38%         -0.70%

分产品

翡翠销售收入      28,895,394.71    22,276,656.72         22.91%           90.17%        257.08%        -36.04%

黄金销售收入    4,304,357,725.25 4,180,581,622.01         2.88%           18.39%         21.72%         -2.66%

铂金销售收入      14,417,002.63    14,022,262.52          2.74%          160.82%        189.13%         -9.52%

镶嵌销售收入     377,476,662.33   286,299,058.55         24.15%          598.57%        663.10%         -6.41%

银销售收入         1,728,540.97       449,084.61         74.02%          -35.08%        -59.28%         15.45%

18K 饰品             845,742.49       503,554.66         40.46%          -20.10%        -17.58%         -1.82%

工艺品             1,578,525.92      1,105,942.67        29.94%          -63.42%        -57.59%         -9.62%

有色金属-铜                                                             -100.00%       -100.00%         -0.58%

有色金属-白银                                                           -100.00%       -100.00%         -0.70%

合计            4,729,299,595.30 4,505,238,181.74         4.74%            9.57%         10.38%         -0.70%

分地区

华东地区        1,306,453,896.21 1,286,912,578.04         1.50%           -5.29%         -1.70%         -3.60%

华南地区        2,337,083,213.86 2,195,073,441.88         6.08%          182.47%        198.01%         -4.90%

华中地区         411,479,216.01   398,437,999.16          3.17%           14.54%         14.84%         -0.26%

华北地区          16,558,219.20    15,330,971.39          7.41%          -98.43%        -98.50%          4.59%

西北地区          60,863,422.11    55,580,046.55          8.68%          -32.68%        -36.54%          5.55%


                                                                                                              11
                                                                 金叶珠宝股份有限公司 2015 年半年度报告全文


西南地区             570,135,903.04   545,943,851.89    4.24%       63.89%          66.21%         -1.33%

东北地区              26,725,724.87      7,959,292.83   70.22%     -89.71%         -96.82%         66.62%

合计                4,729,299,595.30 4,505,238,181.74   4.74%        9.57%          10.38%         -0.70%


四、核心竞争力分析

(一)黄金珠宝生产加工的规模优势

    公司自创立发展至今,已拥有建筑面积三万平方米、全面实现现场6S以及精细化管理、拥有一流生产
设备的现代化黄金文化产业园,为市场提供高端化、专业化、标准化、品牌化的黄金珠宝定制加工、批发、
零售等各种服务及产品。

    公司黄金加工批发业务已成规模化、专业化、规范化、常态化趋势,是国内规模最大的黄金珠宝生产
加工企业之一。中国黄金、老凤祥等国内知名黄金珠宝企业均为公司客户。

(二)产品具有核心竞争力

    产品设计水平是珠宝行业的核心竞争力。公司产品设计和工艺研发一直走在行业前列,拥有自己的研
发中心和质量监督中心,公司组建了多个设计团队,聘请了多名台湾知名专业设计师,生产加工、研发设
计能力进一步巩固和强化。公司通过自主研发掌握了黄金制造中多项关键核心技术,包括千足金增硬技术、
开胶模技术、焊接技术、车花技术、机织链技术、失蜡灌金技术、上色工艺等制造技术,工艺水平在行业
内处于领先地位。

    2013年7月,公司产品检测实验室正式启用,产品检测实验室是公司根据国家标准兴建的大型贵金属
检验检测实验室。该检测实验室的建立,使金叶珠宝产品质量管理水平处于同行业领先地位,确保了金叶
珠宝黄金产品质量达到和超过国家相关标准。

(三)良好的品牌影响力

    公司通过不断努力,在行业内树立了良好的口碑。先后荣获中华金银珠宝名牌、中国名牌、金银珠宝
首饰十佳企业、中国珠宝玉石首饰行业协会常务理事单位、中国黄金协会副会长单位、亚洲十大最具影响
力品牌、亚洲区中国品牌创新冠军等各种荣誉称号。

(四)丰富的运营管理经验

    公司自1994年起就涉足黄金加工业务,积累了丰富的黄金珠宝运营管理经验,形成了专业的团队。近
年来,随着公司品牌影响力的扩大,公司在夯实生产基础的同时,逐步加强品牌与渠道网络建设,构建了
区域经销、自营(包括直营店、旗舰店、商场专柜)、品牌加盟相结合的销售渠道体系。报告期内公司通
过并购整合方式向下游零售业扩张,在稳定的基础之上进一步提高金叶系列产品在国内市场的占有率。



五、投资状况分析

1、对外股权投资情况

(1)对外投资情况

□ 适用 √ 不适用
公司报告期无对外投资。

                                                                                                        12
                                                                    金叶珠宝股份有限公司 2015 年半年度报告全文


(2)持有金融企业股权情况

□ 适用 √ 不适用
公司报告期未持有金融企业股权。


(3)证券投资情况

□ 适用 √ 不适用
公司报告期不存在证券投资。


(4)持有其他上市公司股权情况的说明

□ 适用 √ 不适用
公司报告期未持有其他上市公司股权。


2、委托理财、衍生品投资和委托贷款情况

(1)委托理财情况

□ 适用 √ 不适用
公司报告期不存在委托理财。


(2)衍生品投资情况

□ 适用 √ 不适用
公司报告期不存在衍生品投资。


(3)委托贷款情况

□ 适用 √ 不适用
公司报告期不存在委托贷款。


3、募集资金使用情况

□ 适用 √ 不适用
公司报告期无募集资金使用情况。


4、主要子公司、参股公司分析

√ 适用 □ 不适用
主要子公司、参股公司情况
                                                                                                     单位:元

 公司名称    公司类型   所处行业     主要产品   注册资本   总资产   净资产    营业收入 营业利润    净利润



                                                                                                            13
                                                                        金叶珠宝股份有限公司 2015 年半年度报告全文


                                   或服务

金叶珠宝                         项目投资、
                                                           60,470,439. 50,082,358.              -1,423,54
矿业投资    子公司    投资、咨询 销售珠宝、 6000 万元                                                       -1,422,055.16
                                                                   37          68                   5.95
有限公司                         首饰等

东莞市金                         加工销售
                                                           2,063,017,0 918,438,42 2,476,839,3 38,049,75 28,572,702.0
叶珠宝有    子公司    制造业     金银饰品     50000 万元
                                                                63.80        6.62       05.30       6.36               7
限公司                           等

深圳前海
金叶珠宝                         金银饰品                  600,557,42 204,107,71 984,003,39 6,924,762
            子公司    商业                    20000 万元                                                    5,070,117.66
实业发展                         等销售                          1.55        8.30        2.84         .31
有限公司

重庆金叶
                                 加工销售
珠宝加工                                                   656,096,08 361,630,39 850,873,35 31,516,16 30,438,484.5
            子公司    制造业     金银饰品     10000 万元
销售有限                                                         7.72        5.42        2.02       8.58               8
                                 等
公司

深圳市金
                                 金银饰品                  547,656,85 209,114,31 805,002,12 7,565,286
叶珠宝有    子公司    商业                    20000 万元                                                    5,472,298.72
                                 等销售                          3.62        1.16        0.63         .61
限公司

东莞市金
叶珠宝文                         金银饰品                  55,925,543. 13,346,773. 143,702,05 446,158.9
            子公司    商业                    1000 万元                                                       336,853.08
化有限公                         等销售                            93          83        5.44          0


重庆两江                         加工销售
                                                           32,592,437. 12,910,236. 47,583,361. 3,900,410
金叶珠宝    子公司    商业       金银饰品     1000 万元                                                     3,387,210.29
                                                                   60          21          59         .73
有限公司                         等

金叶珠宝
                                 金属材料                  178,009,75 103,683,99 62,258,006. -1,917,17
(上海)有 子公司     贸易                    10000 万元                                                    -1,916,512.17
                                 贸易等                          3.29        0.42          24       3.41
限公司

金叶珠宝
                                 金银饰品                  93,054,049. 97,300,936.              -1,083,85
(北京)有 子公司     贸易                    10000 万元                                                    -1,083,852.87
                                 销售等                            53          62                   2.87
限公司


5、非募集资金投资的重大项目情况

□ 适用 √ 不适用
公司报告期无非募集资金投资的重大项目。


六、对 2015 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



                                                                                                                       14
                                                                       金叶珠宝股份有限公司 2015 年半年度报告全文


七、董事会、监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


八、董事会对上年度“非标准审计报告”相关情况的说明

□ 适用 √ 不适用


九、公司报告期利润分配实施情况

报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况
□ 适用 √ 不适用
公司上年度利润分配方案为不派发现金红利,不送红股,不以公积金转增股本。


十、本报告期利润分配及资本公积金转增股本预案

□ 适用 √ 不适用
公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。


十一、报告期内接待调研、沟通、采访等活动登记表

√ 适用 □ 不适用

                                                                                          谈论的主要内容及提供的
    接待时间            接待地点           接待方式     接待对象类型       接待对象
                                                                                                   资料

                                                                                          公司经营情况及未来发展
2015 年 01 月 06 日 公司总部           电话沟通       个人             流通股东
                                                                                          规划

                                                                                          公司经营情况及未来发展
2015 年 03 月 11 日 公司总部           电话沟通       个人             流通股东
                                                                                          规划

                                                                                          公司经营情况及未来发展
2015 年 03 月 17 日 公司总部           电话沟通       个人             流通股东
                                                                                          规划

                                                                                          公司经营情况及未来发展
2015 年 03 月 23 日 公司总部           电话沟通       个人             流通股东
                                                                                          规划

                                                                                          公司经营情况及未来发展
2015 年 04 月 08 日 公司总部           电话沟通       个人             流通股东
                                                                                          规划

                                                                       中金公司、中信证
                                                                       券、银河证券、华
                                                                       泰证券、广发证券、
                    北京朝阳区亮马桥
                                                                       信达证券、方正证 本次重大资产重组项目背
2015 年 04 月 29 日 路 50 号凯宾斯基 实地调研         机构
                                                                       券、易方达基金、 景、目的和对公司的影响
                    酒店二楼会议室
                                                                       嘉实基金、新华基
                                                                       金和银华基金等
                                                                       40 家投资机构代


                                                                                                               15
                                                           金叶珠宝股份有限公司 2015 年半年度报告全文


                                                           表

                                                                              公司经营情况及未来发展
2015 年 05 月 11 日 公司总部             电话沟通   个人   流通股东
                                                                              规划

                                                           中金公司、国泰君
                                                           安、海通证券、招
                                                           商证券、方正证券、
                      上海市浦东新区世                     西南证券、华泰证
                      纪大道 88 号金茂                     券、广发证券、中 本次重大资产重组项目背
2015 年 05 月 13 日                      实地调研   机构
                      君悦酒店二楼会议                     银基金、申万菱信 景、目的和对公司的影响
                      室                                   基金、华富基金、
                                                           华安基金和泽熙投
                                                           资等 36 家投资机
                                                           构代表

                                                                              公司经营情况及未来发展
2015 年 05 月 28 日 公司总部             电话沟通   个人   流通股东
                                                                              规划

                                                                              公司经营情况及未来发展
2015 年 06 月 16 日 公司总部             电话沟通   个人   流通股东
                                                                              规划

                                                                              公司经营情况及未来发展
2015 年 06 月 22 日 公司总部             电话沟通   个人   流通股东
                                                                              规划




                                                                                                   16
                                                                          金叶珠宝股份有限公司 2015 年半年度报告全文




                                           第五节 重要事项

一、公司治理情况

公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。


二、诉讼事项

重大诉讼仲裁事项
□ 适用 √ 不适用
本报告期公司无重大诉讼、仲裁事项。
其他诉讼事项
□ 适用 √ 不适用


三、媒体质疑情况

□ 适用 √ 不适用
本报告期公司无媒体普遍质疑事项。


四、破产重整相关事项

□ 适用 √ 不适用
公司报告期未发生破产重整相关事项。


五、资产交易事项

1、收购资产情况

√ 适用 □ 不适用

                                                                该资产为
                                                                                      与交易对
                                                                上市公司
交易对方                                  对公司经 对公司损                           方的关联
           被收购或 交易价格 进展情况                           贡献的净 是否为关                  披露日期
或最终控                                  营的影响 益的影响                           关系(适用              披露索引
           置入资产 (万元) (注 2)                           利润占净     联交易                (注 5)
   制方                                   (注 3)   (注 4)                         关联交易
                                                                利润总额
                                                                                       情形)
                                                                 的比率

                                          公司收购 根据交易                           公司向控
                                中国证监 丰汇租赁 对手的业                            股股东深
           丰汇租赁
                                会已受理,90%股权 绩承诺,                            圳前海九 2015 年 04 巨潮资讯
解直锟     有限公司   594,990                                              是
                                进入审核 后,丰汇租 2015 年至                         五企业集 月 27 日       网
           90%股权
                                阶段      赁将成为 2017 年,                          团有限公
                                          公司的控 丰汇租赁                           司募集配


                                                                                                                     17
                                                                金叶珠宝股份有限公司 2015 年半年度报告全文


                                         股子公司,扣除非经                套资金
                                         公司将进 常性损益
                                         入市场前 后的利润
                                         景广阔、盈 将分别达
                                         利能力较 到 5 亿元、
                                         强的融资 8 亿元和
                                         服务业。 10 亿元,
                                                   相对于目
                                                   前的盈利
                                                   水平,未来
                                                   公司的盈
                                                   利水平将
                                                   大幅度提
                                                   高,盈利能
                                                   力得到显
                                                   著提升。


2、出售资产情况

□ 适用 √ 不适用
公司报告期未出售资产。


3、企业合并情况

□ 适用 √ 不适用
公司报告期未发生企业合并情况。


六、公司股权激励的实施情况及其影响

□ 适用 √ 不适用
公司报告期无股权激励计划及其实施情况。


七、重大关联交易

1、与日常经营相关的关联交易

□ 适用 √ 不适用
公司报告期未发生与日常经营相关的关联交易。


2、资产收购、出售发生的关联交易

□ 适用 √ 不适用
公司报告期未发生资产收购、出售的关联交易。




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                                                                   金叶珠宝股份有限公司 2015 年半年度报告全文


3、共同对外投资的关联交易

□ 适用 √ 不适用
公司报告期未发生共同对外投资的关联交易。


4、关联债权债务往来

□ 适用 √ 不适用
公司报告期不存在关联债权债务往来。


5、其他关联交易

□ 适用 √ 不适用
公司报告期无其他关联交易。


八、控股股东及其关联方对上市公司的非经营性占用资金情况

□ 适用 √ 不适用
公司报告期不存在控股股东及其关联方对上市公司的非经营性占用资金。


九、重大合同及其履行情况

1、托管、承包、租赁事项情况

(1)托管情况

□ 适用 √ 不适用
公司报告期不存在托管情况。


(2)承包情况

□ 适用 √ 不适用
公司报告期不存在承包情况。


(3)租赁情况

□ 适用 √ 不适用
公司报告期不存在租赁情况。


2、担保情况

√ 适用 □ 不适用
                                                                                                  单位:万元




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                                                                             金叶珠宝股份有限公司 2015 年半年度报告全文


                                   公司对外担保情况(不包括对子公司的担保)

                 担保额度
                                          实际发生日期                                                 是否履行 是否为关
 担保对象名称    相关公告     担保额度                       实际担保金额     担保类型      担保期
                                          (协议签署日)                                                    完毕   联方担保
                 披露日期

                                               公司与子公司之间担保情况

                 担保额度
                                          实际发生日期                                                 是否履行 是否为关
 担保对象名称    相关公告     担保额度                       实际担保金额     担保类型      担保期
                                          (协议签署日)                                                    完毕   联方担保
                 披露日期

                                                                                          债务履行期
东莞市金叶珠宝   2015 年 04               2015 年 03 月 19                   连带责任保
                                 30,000                             19,956                限届满之日 否            否
有限公司         月 23 日                 日                                 证
                                                                                          起两年

                                                                                          债务履行期
东莞市金叶珠宝   2015 年 04               2013 年 12 月 18                   连带责任保
                                 30,000                              1,193                限届满之日 否            否
有限公司         月 23 日                 日                                 证
                                                                                          起两年

                                                                                          债务履行期
东莞市金叶珠宝   2015 年 04               2015 年 06 月 24                   连带责任保
                                  7,000                              7,000                限届满之日 否            否
有限公司         月 23 日                 日                                 证
                                                                                          起两年

                                                                                          债务履行期
东莞市金叶珠宝   2015 年 04               2014 年 10 月 24                   连带责任保
                                  9,800                              9,800                限届满之日 否            否
有限公司         月 23 日                 日                                 证
                                                                                          起两年

                                                                                          债务履行期
东莞市金叶珠宝   2015 年 04               2014 年 08 月 01                   连带责任保
                                 10,000                              7,298                限届满之日 否            否
有限公司         月 23 日                 日                                 证
                                                                                          起两年

                                                                                          债务履行期
东莞市金叶珠宝   2015 年 04               2014 年 09 月 28                   连带责任保
                                  8,000                              7,890                限届满之日 否            否
有限公司         月 23 日                 日                                 证
                                                                                          起两年

                                                                                          债务履行期
东莞市金叶珠宝   2015 年 04               2015 年 05 月 27                   连带责任保
                                 20,000                              7,176                限届满之日 否            否
有限公司         月 23 日                 日                                 证
                                                                                          起两年

                                                                                          债务履行期
东莞市金叶珠宝   2015 年 04               2015 年 06 月 23                   连带责任保
                                  7,000                              6,956                限届满之日 否            否
有限公司         月 23 日                 日                                 证
                                                                                          起两年

                                                                                          债务履行期
东莞市金叶珠宝   2015 年 04               2014 年 01 月 07                   连带责任保
                                  6,000                              5,228                限届满之日 否            否
有限公司         月 23 日                 日                                 证
                                                                                          起两年

                                                                                          债务履行期
东莞市金叶珠宝   2015 年 04               2014 年 12 月 30                   连带责任保
                                 10,000                              4,803                限届满之日 否            否
有限公司         月 23 日                 日                                 证
                                                                                          起两年

东莞市金叶珠宝   2015 年 04               2015 年 06 月 17                   连带责任保 债务履行期
                                 20,000                             15,214                             否          否
有限公司         月 23 日                 日                                 证           限届满之日


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                                                                              金叶珠宝股份有限公司 2015 年半年度报告全文


                                                                                          起两年

                                                                                          债务履行期
东莞市金叶珠宝   2015 年 04               2015 年 01 月 05                   连带责任保
                                  5,000                              4,500                限届满之日 否          否
有限公司         月 23 日                 日                                 证
                                                                                          起两年

                                                                                          债务履行期
东莞市金叶珠宝   2015 年 04               2014 年 12 月 15                   连带责任保
                                  4,800                              4,517                限届满之日 否          否
有限公司         月 23 日                 日                                 证
                                                                                          起两年

                                                                                          债务履行期
东莞市金叶珠宝   2015 年 04               2014 年 01 月 06                   连带责任保
                                  5,000                              3,984                限届满之日 否          否
有限公司         月 23 日                 日                                 证
                                                                                          起两年

深圳前海金叶珠                                                                            债务履行期
                 2015 年 04               2014 年 12 月 31                   连带责任保
宝实业发展有限                   20,000                             12,000                限届满之日 否          否
                 月 23 日                 日                                 证
公司                                                                                      起两年

深圳前海金叶珠                                                                            债务履行期
                 2015 年 04               2015 年 03 月 13                   连带责任保
宝实业发展有限                    5,000                              4,285                限届满之日 否          否
                 月 23 日                 日                                 证
公司                                                                                      起两年

深圳前海金叶珠                                                                            债务履行期
                 2015 年 04               2015 年 06 月 10                   连带责任保
宝实业发展有限                   10,000                              5,000                限届满之日 否          否
                 月 23 日                 日                                 证
公司                                                                                      起两年

                                                                                          债务履行期
金叶珠宝股份有   2015 年 04               2015 年 04 月 27                   连带责任保
                                 40,000                             40,000                限届满之日 否          否
限公司           月 23 日                 日                                 证;质押
                                                                                          起两年

                                                                                          债务履行期
重庆金叶珠宝加   2015 年 04               2014 年 07 月 15                   连带责任保
                                  6,000                              5,961                限届满之日 否          否
工销售有限公司   月 23 日                 日                                 证
                                                                                          起两年

                                                                                          债务履行期
重庆金叶珠宝加   2015 年 04               2014 年 11 月 27                   连带责任保
                                  5,000                              4,985                限届满之日 否          否
工销售有限公司   月 23 日                 日                                 证
                                                                                          起两年

                                                                                          债务履行期
重庆金叶珠宝加   2015 年 04               2015 年 02 月 12                   连带责任保
                                  6,000                              6,000                限届满之日 否          否
工销售有限公司   月 23 日                 日                                 证
                                                                                          起两年

报告期内审批对子公司担保额                                   报告期内对子公司担保实际
                                                  264,600                                                         183,746
度合计(B1)                                                 发生额合计(B2)

报告期末已审批的对子公司担                                   报告期末对子公司实际担保
                                                  264,600                                                         183,746
保额度合计(B3)                                             余额合计(B4)

                                               子公司对子公司的担保情况

                   担保额度
                                          实际发生日期                                                 是否履行 是否为关
 担保对象名称      相关公告   担保额度                       实际担保金额     担保类型      担保期
                                          (协议签署日)                                                  完毕   联方担保
                   披露日期

公司担保总额(即前三大项的合计)


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报告期内审批担保额度合计                                报告期内担保实际发生额合
                                              264,600                                                         183,746
(A1+B1+C1)                                            计(A2+B2+C2)

报告期末已审批的担保额度合                              报告期末实际担保余额合计
                                              264,600                                                         183,746
计(A3+B3+C3)                                          (A4+B4+C4)

实际担保总额(即 A4+B4+C4)占公司净资产的比例                                                                133.44%

其中:

担保总额超过净资产 50%部分的金额(F)                                                                         114,894

上述三项担保金额合计(D+E+F)                                                                                 114,894

采用复合方式担保的具体情况说明


(1)违规对外担保情况

□ 适用 √ 不适用
公司报告期无违规对外担保情况。


3、其他重大合同

□ 适用 √ 不适用
公司报告期不存在其他重大合同。


4、其他重大交易

□ 适用 √ 不适用
公司报告期不存在其他重大交易。


十、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项

√ 适用 □ 不适用

      承诺事由             承诺方              承诺内容                承诺时间      承诺期限         履行情况

                                    1、为推动上市公司资产重组、进                               为履行公司股改时所
                                    一步改善资产结构,公司控股股                                做出的承诺,公司控股
                                    东深圳九五投资有限公司(现已                                股东九五集团于 2013
                                    更名为深圳前海九五企业集团有                                年 1 月 4 日如期向公司
                                    限公司,以下简称“九五集团”)                              提出定向增发方案,公
                    深圳前海九五    承诺将在股权分置改革方案实施                                司已分别于 2013 年 1
                                                                     2011 年 08 月
股改承诺            企业集团有限    完成之日起 18 个月内,提出并经                              月 30 日召开第七届董
                                                                     18 日
                    公司            股东大会审议通过资产注入的动                                事会第八次会议及
                                    议,以包括但不限于定向增发在                                2013 年第一次临时股
                                    内的方式向上市公司注入净资产                                东大会,审议通过了公
                                    评估值不低于人民币 20 亿元的优                              司非公开发行股票议
                                    质黄金矿产资源或其他符合《重                                案,九五集团如期履行
                                    组框架协议》规定条件的优质资                                了向上市公司提出并


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产;且增发价格不低于公司破产                            审议通过注入资产动
重整停牌前 20 个交易日均价的                            议的承诺。自《非公开
90%,即 11.98 元/股(公司实施                           发行股票预案》公布之
2013 年度权益分派后,价格调整                           后,公司做好了定向增
为不低于 11.92 元/股)。2、九五                         发收购相关资产的各
集团所持公司股票自 36 个月锁定                          项准备工作,但由于预
期届满后,通过证券交易所挂牌                            案公布后,投资者建议
交易出售公司股票的价格不低于                            踊跃,同时原方案公布
15 元,该价格遇到分红、转增、                           后,国际黄金价格大幅
送股、配股等事项时,将进行除                            震荡,黄金市场发生重
权除息调整,但不包含本次股权                            大深刻变化及证券市
分置改革的转增事项(公司实施                            场持续低迷,对原方案
2013 年度权益分派后,减持价格                           的实施产生了重大不
调整为不低于 14.94 元/股);九五                        利影响,原方案已极不
集团如有违反上述承诺的卖出交                            利于上市公司的长远
易,九五集团将卖出股份所获得                            发展,不利于中小股东
资金划入上市公司账户归全体股                            的利益最大化。基于以
东所有。                                                上原因,为优化定向增
                                                        发方案,确保在市场条
                                                        件成熟时继续实施定
                                                        向增发,经第七届董事
                                                        会第十次会议暨 2013
                                                        年第三次临时股东大
                                                        会审议,通过了《关于
                                                        终止非公开发行股票
                                                        事项的议案》。
                                                        2015 年,经公司第七
                                                        届董事会第三十四次
                                                        会议、第三十七次会议
                                                        审议,通过了《金叶珠
                                                        宝股份有限公司发行
                                                        股份及支付现金购买
                                                        资产并募集配套资金
                                                        暨关联交易报告书(草
                                                        案)》、丰汇租赁审计报
                                                        告及资产评估报告等
                                                        相关文件。该次发行股
                                                        份购买资产及向特定
                                                        投资者发行股份募集
                                                        配套资金的股份发行
                                                        价格确定为 11.92 元/
                                                        股,不低于九五集团
                                                        2011 年股权分置改革
                                                        中作出的资产注入承


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                                                        诺的增发价格(承诺中
                                                        增发价格不低于 11.98
                                                        元/股,在公司 2013 年
                                                        度权益分派方案实施
                                                        完毕后该价格调整为
                                                        不低于 11.92 元/股)。
                                                        本次资产注入拟以发
                                                        行股份并支付现金的
                                                        方式,购买中融资产、
                                                        盟科投资、盛运环保、
                                                        重庆拓洋合计持有的
                                                        丰汇租赁 90%股权。
                                                        该等股权评估值为
                                                        600,648.96 万元,经与
                                                        交易对方协商一致,丰
                                                        汇租赁 90%股权整体
                                                        作价 594,990 万元。
                                                        2015 年 6 月 17 日,公
                                                        司召开 2015 年第一次
                                                        临时股东大会审议通
                                                        过本次重大资产重组
                                                        相关议案。综上,九五
                                                        集团已履行了提出并
                                                        经股东大会审议通过
                                                        资产注入的动议的承
                                                        诺。目前,中国证监会
                                                        正在审核本次重大资
                                                        产重组。

收购报告书或权益变
动报告书中所作承诺

资产重组时所作承诺

首次公开发行或再融
资时所作承诺

其他对公司中小股东
所作承诺

承诺是否及时履行     是


十一、聘任、解聘会计师事务所情况

半年度财务报告是否已经审计
□ 是 √ 否
公司半年度报告未经审计。



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                                           金叶珠宝股份有限公司 2015 年半年度报告全文


十二、处罚及整改情况

□ 适用 √ 不适用
公司报告期不存在处罚及整改情况。


十三、违法违规退市风险揭示

□ 适用 √ 不适用
公司报告期不存在违法违规退市风险。


十四、其他重大事项的说明

□ 适用 √ 不适用
公司报告期不存在需要说明的其他重大事项。




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                                                                                金叶珠宝股份有限公司 2015 年半年度报告全文




                                    第六节 股份变动及股东情况

一、股份变动情况

                                                                                                                     单位:股

                               本次变动前                       本次变动增减(+,-)                     本次变动后

                                                                        公积金转
                           数量        比例     发行新股         送股                 其他     小计      数量        比例
                                                                           股

一、有限售条件股份      166,861,852    29.95%                                                          166,861,852   29.95%

3、其他内资持股         166,861,852    29.95%                                                          166,861,852   29.95%

其中:境内法人持股      166,861,852    29.95%                                                          166,861,852   29.95%

二、无限售条件股份      390,272,882    70.05%                                                          390,272,882   70.05%

1、人民币普通股         390,272,882    70.05%                                                          390,272,882   70.05%

三、股份总数            557,134,734   100.00%                                                          557,134,734 100.00%

股份变动的原因
□ 适用 √ 不适用
股份变动的批准情况
□ 适用 √ 不适用
股份变动的过户情况
□ 适用 √ 不适用
股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响
□ 适用 √ 不适用
公司认为必要或证券监管机构要求披露的其他内容
□ 适用 √ 不适用
公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明
□ 适用 √ 不适用


二、公司股东数量及持股情况

                                                                                                                     单位:股

                                                                报告期末表决权恢复的优先股
报告期末普通股股东总数                                 33,383                                                               0
                                                                股东总数(如有)(参见注 8)

                                 持股 5%以上的普通股股东或前 10 名普通股股东持股情况

                                                                        持有有限 持有无限             质押或冻结情况
                                            报告期末持     报告期内
                                                                        售条件的 售条件的
   股东名称         股东性质      持股比例 有的普通股      增减变动
                                                                        普通股数 普通股数       股份状态         数量
                                                数量            情况
                                                                           量          量


                                                                                                                            26
                                                                         金叶珠宝股份有限公司 2015 年半年度报告全文


深圳前海九五
                境内非国有法                                       166,861,8
企业集团有限                      29.95% 166,861,852 0                                0 质押                 144,113,952
                人                                                       52
公司

施彩练          境内自然人         2.65%   14,771,435 14,771,435          0 14,771,435

华润深国投信
托有限公司-
迪瑞 2 号结构
                其他               2.09%   11,627,100 11,627,100          0 11,627,100
化证券投资集
合资金信托计


洪少锋          境内自然人         2.02%   11,245,547 11,245,547          0 11,245,547

中国工商银行
股份有限公司
-富国文体健 其他                  1.35%    7,544,614 7,544,614           0    7,544,614
康股票型证券
投资基金

华润深国投信
托有限公司-
迪瑞 1 号结构
                其他               1.19%    6,627,100 6,627,100           0    6,627,100
化证券投资集
合资金信托计


刘娟仙          境内自然人         1.08%    6,000,100 6,000,100           0    6,000,100

中信证券股份 境内非国有法
                                   0.84%    4,692,368 4,692,368           0    4,692,368
有限公司        人

詹启生          境内自然人         0.74%    4,142,505 1552382             0    4,142,505

招商证券股份
                国有法人           0.74%    4,106,005 -4970417            0    4,106,005
有限公司

战略投资者或一般法人因配售
新股成为前 10 名普通股股东的 无
情况(如有)(参见注 3)

上述股东关联关系或一致行动     本公司控股股东深圳前海九五企业集团有限公司与其他股东之间不存在关联关系或一致
的说明                         行动人关系;公司未知其他股东之间是否存在关联关系或一致行动人关系。

                                      前 10 名无限售条件普通股股东持股情况

                                                                                                  股份种类
           股东名称                  报告期末持有无限售条件普通股股份数量
                                                                                           股份种类          数量

施彩练                                                                   14,771,435 人民币普通股             14,771,435

华润深国投信托有限公司-迪瑞 2
                                                                         11,627,100 人民币普通股              11,627,100
号结构化证券投资集合资金信托



                                                                                                                      27
                                                                    金叶珠宝股份有限公司 2015 年半年度报告全文


计划

洪少锋                                                              11,245,547 人民币普通股         11,245,547

中国工商银行股份有限公司-富
                                                                     7,544,614 人民币普通股          7,544,614
国文体健康股票型证券投资基金

华润深国投信托有限公司-迪瑞 1
号结构化证券投资集合资金信托                                         6,627,100 人民币普通股          6,627,100
计划

刘娟仙                                                               6,000,100 人民币普通股          6,000,100

中信证券股份有限公司                                                 4,692,368 人民币普通股          4,692,368

詹启生                                                               4,142,505 人民币普通股          4,142,505

招商证券股份有限公司                                                 4,106,005 人民币普通股          4,106,005

交通银行股份有限公司-农银汇
理行业成长股票型证券投资基金                                         3,928,696 人民币普通股          3,928,696


前 10 名无限售条件普通股股东之
间,以及前 10 名无限售条件普通 公司未知前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和前 10 名股
股股东和前 10 名普通股股东之间 东之间是否存在关联关系或一致行动人关系。
关联关系或一致行动的说明

公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内是否进行约定购回交易
□ 是 √ 否
公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内未进行约定购回交易。


三、控股股东或实际控制人变更情况

控股股东报告期内变更
□ 适用 √ 不适用
公司报告期控股股东未发生变更。
实际控制人报告期内变更
□ 适用 √ 不适用
公司报告期实际控制人未发生变更。


四、公司股东及其一致行动人在报告期提出或实施股份增持计划的情况

□ 适用 √ 不适用
在公司所知的范围内,没有公司股东及其一致行动人在报告期提出或实施股份增持计划。




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                                            金叶珠宝股份有限公司 2015 年半年度报告全文




                           第七节 优先股相关情况

□ 适用 √ 不适用
报告期公司不存在优先股。




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                                                                  金叶珠宝股份有限公司 2015 年半年度报告全文




                      第八节 董事、监事、高级管理人员情况

一、董事、监事和高级管理人员持股变动

□ 适用 √ 不适用
公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2014 年年报。


二、公司董事、监事、高级管理人员变动情况

□ 适用 √ 不适用
公司董事、监事和高级管理人员在报告期没有发生变动,具体可参见 2014 年年报。




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                                                               金叶珠宝股份有限公司 2015 年半年度报告全文




                                    第九节 财务报告

一、审计报告

半年度报告是否经过审计
□ 是 √ 否
公司半年度财务报告未经审计。


二、财务报表

财务附注中报表的单位为:人民币元


1、合并资产负债表

编制单位:金叶珠宝股份有限公司
                                                                                                    单位:元

                  项目                  期末余额                                 期初余额

流动资产:

     货币资金                                      1,515,152,099.27                         1,392,897,523.53

     结算备付金

     拆出资金

     以公允价值计量且其变动计入当
期损益的金融资产

     衍生金融资产

     应收票据                                                                                120,000,000.00

     应收账款                                       463,920,795.84                           353,860,955.26

     预付款项                                       151,793,505.37                            27,844,654.00

     应收保费

     应收分保账款

     应收分保合同准备金

     应收利息                                        15,747,884.25                            15,919,797.74

     应收股利

     其他应收款                                      15,392,671.72                             7,268,012.25

     买入返售金融资产

     存货                                          1,035,458,461.14                          814,358,164.47

     划分为持有待售的资产


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                                               金叶珠宝股份有限公司 2015 年半年度报告全文


    一年内到期的非流动资产

    其他流动资产                     71,325,395.18                          44,943,550.88

流动资产合计                       3,268,790,812.77                      2,777,092,658.13

非流动资产:

    发放贷款及垫款

    可供出售金融资产

    持有至到期投资

    长期应收款

    长期股权投资

    投资性房地产

    固定资产                         66,897,316.05                          69,623,699.10

    在建工程

    工程物资

    固定资产清理

    生产性生物资产

    油气资产

    无形资产                          4,304,437.25                           4,441,773.95

    开发支出

    商誉

    长期待摊费用                      2,194,759.78                           3,114,311.03

    递延所得税资产                    3,810,607.07                           5,424,697.80

    其他非流动资产

非流动资产合计                       77,207,120.15                          82,604,481.88

资产总计                           3,345,997,932.92                      2,859,697,140.01

流动负债:

    短期借款                        487,950,000.00                         354,100,000.00

    向中央银行借款

    吸收存款及同业存放

    拆入资金

    以公允价值计量且其变动计入当
期损益的金融负债

    衍生金融负债

    应付票据                        812,850,000.00                         720,000,000.00

    应付账款                         41,850,261.38                          57,665,738.72




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                                         金叶珠宝股份有限公司 2015 年半年度报告全文


    预收款项                  331,366,148.96                         110,390,757.60

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬               15,905,630.34                          13,945,432.50

    应交税费                   32,724,883.14                          45,402,760.73

    应付利息                      646,927.96                            644,077.08

    应付股利

    其他应付款                145,672,303.92                         150,804,825.96

    应付分保账款

    保险合同准备金

    代理买卖证券款

    代理承销证券款

    划分为持有待售的负债

    一年内到期的非流动负债

    其他流动负债

流动负债合计                 1,868,966,155.70                      1,452,953,592.59

非流动负债:

    长期借款

    应付债券

      其中:优先股

            永续债

    长期应付款

    长期应付职工薪酬

    专项应付款

    预计负债                    1,506,641.14                           1,506,641.14

    递延收益

    递延所得税负债

    其他非流动负债

非流动负债合计                  1,506,641.14                           1,506,641.14

负债合计                     1,870,472,796.84                      1,454,460,233.73

所有者权益:

    股本                      557,134,734.00                         557,134,734.00

    其他权益工具

      其中:优先股



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                                                                  金叶珠宝股份有限公司 2015 年半年度报告全文


             永续债

    资本公积                                           397,323,942.55                           397,323,942.55

    减:库存股

    其他综合收益

    专项储备

    盈余公积                                            22,047,272.95                            22,047,272.95

    一般风险准备

    未分配利润                                         400,536,572.33                           328,778,163.66

归属于母公司所有者权益合计                            1,377,042,521.83                         1,305,284,113.16

    少数股东权益                                        98,482,614.25                            99,952,793.12

所有者权益合计                                        1,475,525,136.08                         1,405,236,906.28

负债和所有者权益总计                                  3,345,997,932.92                         2,859,697,140.01


法定代表人:朱要文                 主管会计工作负责人:杨彪                         会计机构负责人:任会清


2、母公司资产负债表

                                                                                                       单位:元

                 项目                      期末余额                                 期初余额

流动资产:

    货币资金                                           314,720,385.49                           341,337,340.29

    以公允价值计量且其变动计入当
期损益的金融资产

    衍生金融资产

    应收票据                                                                                    120,000,000.00

    应收账款                                           151,625,300.39                           213,048,516.76

    预付款项                                            59,461,045.98                             2,500,000.00

    应收利息                                             1,796,584.00

    应收股利

    其他应收款                                          13,663,931.89                            33,139,978.27

    存货                                                                                             14,786.31

    划分为持有待售的资产

    一年内到期的非流动资产

    其他流动资产                                            17,714.15

流动资产合计                                           541,284,961.90                           710,040,621.63

非流动资产:


                                                                                                             34
                                               金叶珠宝股份有限公司 2015 年半年度报告全文


    可供出售金融资产

    持有至到期投资

    长期应收款

    长期股权投资                   1,174,183,053.08                      1,174,183,053.08

    投资性房地产

    固定资产                            689,961.44                            402,767.86

    在建工程

    工程物资

    固定资产清理

    生产性生物资产

    油气资产

    无形资产

    开发支出

    商誉

    长期待摊费用                        286,902.19                            394,815.49

    递延所得税资产

    其他非流动资产

非流动资产合计                     1,175,159,916.71                      1,174,980,636.43

资产总计                           1,716,444,878.61                      1,885,021,258.06

流动负债:

    短期借款                         30,000,000.00                          30,000,000.00

    以公允价值计量且其变动计入当
期损益的金融负债

    衍生金融负债

    应付票据                        600,000,000.00                         600,000,000.00

    应付账款                            383,484.44                            383,320.00

    预收款项

    应付职工薪酬                        594,132.69                            127,885.69

    应交税费                            861,893.58                           3,341,688.67

    应付利息

    应付股利

    其他应付款                       84,005,684.86                         252,001,664.26

    划分为持有待售的负债

    一年内到期的非流动负债




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                                               金叶珠宝股份有限公司 2015 年半年度报告全文


    其他流动负债

流动负债合计                     715,845,195.57                              885,854,558.62

非流动负债:

    长期借款

    应付债券

      其中:优先股

            永续债

    长期应付款

    长期应付职工薪酬

    专项应付款

    预计负债                          1,506,641.14                             1,506,641.14

    递延收益

    递延所得税负债

    其他非流动负债

非流动负债合计                        1,506,641.14                             1,506,641.14

负债合计                         717,351,836.71                              887,361,199.76

所有者权益:

    股本                         557,134,734.00                              557,134,734.00

    其他权益工具

      其中:优先股

            永续债

    资本公积                     433,106,851.40                              433,106,851.40

    减:库存股

    其他综合收益

    专项储备

    盈余公积                         22,047,272.95                            22,047,272.95

    未分配利润                       -13,195,816.45                          -14,628,800.05

所有者权益合计                   999,093,041.90                              997,660,058.30

负债和所有者权益总计            1,716,444,878.61                         1,885,021,258.06


3、合并利润表

                                                                                   单位:元

                 项目   本期发生额                              上期发生额

一、营业总收入                  4,751,129,073.65                         4,318,516,477.08



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                                                    金叶珠宝股份有限公司 2015 年半年度报告全文


    其中:营业收入                       4,751,129,073.65                     4,318,516,477.08

           利息收入

           已赚保费

           手续费及佣金收入

二、营业总成本                           4,665,718,118.79                     4,239,030,881.39

    其中:营业成本                       4,505,710,839.81                     4,081,608,701.70

           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                  12,674,244.80                          6,459,631.89

           销售费用                        80,641,241.99                         95,806,260.46

           管理费用                        37,662,987.77                         32,639,519.60

           财务费用                        16,082,644.81                         15,307,474.07

           资产减值损失                    12,946,159.61                          7,209,293.67

    加:公允价值变动收益(损失以
“-”号填列)

         投资收益(损失以“-”号填
列)

         其中:对联营企业和合营企业
的投资收益

         汇兑收益(损失以“-”号填列)

三、营业利润(亏损以“-”号填列)         85,410,954.86                         79,485,595.69

    加:营业外收入                          3,760,680.08                          7,883,085.50

         其中:非流动资产处置利得

    减:营业外支出                            246,118.50                           218,033.12

         其中:非流动资产处置损失

四、利润总额(亏损总额以“-”号填列)     88,925,516.44                         87,150,648.07

    减:所得税费用                         18,637,286.64                         17,818,292.08

五、净利润(净亏损以“-”号填列)         70,288,229.80                         69,332,355.99

    归属于母公司所有者的净利润             71,758,408.67                         68,424,665.42

    少数股东损益                            -1,470,178.87                          907,690.57


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                                                                   金叶珠宝股份有限公司 2015 年半年度报告全文


六、其他综合收益的税后净额

  归属母公司所有者的其他综合收益
的税后净额

    (一)以后不能重分类进损益的其
他综合收益

           1.重新计量设定受益计划净
负债或净资产的变动

           2.权益法下在被投资单位不
能重分类进损益的其他综合收益中享
有的份额

    (二)以后将重分类进损益的其他
综合收益

           1.权益法下在被投资单位以
后将重分类进损益的其他综合收益中
享有的份额

           2.可供出售金融资产公允价
值变动损益

           3.持有至到期投资重分类为
可供出售金融资产损益

           4.现金流量套期损益的有效
部分

           5.外币财务报表折算差额

           6.其他

  归属于少数股东的其他综合收益的
税后净额

七、综合收益总额                                          70,288,229.80                         69,332,355.99

    归属于母公司所有者的综合收益
                                                          71,758,408.67                         68,424,665.42
总额

    归属于少数股东的综合收益总额                          -1,470,178.87                           907,690.57

八、每股收益:

    (一)基本每股收益                                             0.13                                  0.12

    (二)稀释每股收益                                             0.13                                  0.12

本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:元,上期被合并方实现的净利润为:元。


法定代表人:朱要文                     主管会计工作负责人:杨彪                      会计机构负责人:任会清


4、母公司利润表

                                                                                                     单位:元


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                                                             金叶珠宝股份有限公司 2015 年半年度报告全文


                 项目                 本期发生额                              上期发生额

一、营业收入                                       463,745,863.41                          217,986,751.51

    减:营业成本                                   451,147,133.94                          213,028,060.05

         营业税金及附加                               216,068.96

         销售费用                                    5,804,875.35

         管理费用                                   11,821,739.06                            6,394,162.68

         财务费用                                   -6,773,024.00                            7,397,896.92

         资产减值损失                                   96,086.50                            6,444,754.96

    加:公允价值变动收益(损失以
“-”号填列)

         投资收益(损失以“-”号填
列)

         其中:对联营企业和合营企
业的投资收益

二、营业利润(亏损以“-”号填列)                   1,432,983.60                          -15,278,123.10

    加:营业外收入

         其中:非流动资产处置利得

    减:营业外支出

         其中:非流动资产处置损失

三、利润总额(亏损总额以“-”号填
                                                     1,432,983.60                          -15,278,123.10
列)

    减:所得税费用

四、净利润(净亏损以“-”号填列)                   1,432,983.60                          -15,278,123.10

五、其他综合收益的税后净额

    (一)以后不能重分类进损益的
其他综合收益

           1.重新计量设定受益计划
净负债或净资产的变动

           2.权益法下在被投资单位
不能重分类进损益的其他综合收益中
享有的份额

    (二)以后将重分类进损益的其
他综合收益

           1.权益法下在被投资单位
以后将重分类进损益的其他综合收益
中享有的份额

           2.可供出售金融资产公允


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                                                          金叶珠宝股份有限公司 2015 年半年度报告全文


价值变动损益

           3.持有至到期投资重分类
为可供出售金融资产损益

           4.现金流量套期损益的有
效部分

           5.外币财务报表折算差额

           6.其他

六、综合收益总额                                  1,432,983.60                          -15,278,123.10

七、每股收益:

     (一)基本每股收益

     (二)稀释每股收益


5、合并现金流量表

                                                                                              单位:元

                 项目               本期发生额                             上期发生额

一、经营活动产生的现金流量:

     销售商品、提供劳务收到的现金            5,892,408,875.74                       5,255,376,548.99

     客户存款和同业存放款项净增加


     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


     收到原保险合同保费取得的现金

     收到再保险业务现金净额

     保户储金及投资款净增加额

     处置以公允价值计量且其变动计
入当期损益的金融资产净增加额

     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                               1,800,000.00                            7,834,752.19

     收到其他与经营活动有关的现金                31,358,879.51                          131,823,479.70

经营活动现金流入小计                         5,925,567,755.25                       5,395,034,780.88

     购买商品、接受劳务支付的现金            5,660,745,059.51                       4,564,548,190.48

     客户贷款及垫款净增加额



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                                                金叶珠宝股份有限公司 2015 年半年度报告全文


     存放中央银行和同业款项净增加


     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
                                      44,164,945.42                          46,824,797.19


     支付的各项税费                   93,853,520.68                          37,590,363.90

     支付其他与经营活动有关的现金     97,169,559.82                         148,202,351.44

经营活动现金流出小计                5,895,933,085.43                      4,797,165,703.01

经营活动产生的现金流量净额            29,634,669.82                         597,869,077.87

二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益收到的现金

     处置固定资产、无形资产和其他
                                                                               135,000.00
长期资产收回的现金净额

     处置子公司及其他营业单位收到
的现金净额

     收到其他与投资活动有关的现金     30,110,843.36

投资活动现金流入小计                  30,110,843.36                            135,000.00

     购建固定资产、无形资产和其他
                                       1,242,907.35                           3,151,062.52
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                                            30,000,000.00

投资活动现金流出小计                   1,242,907.35                          33,151,062.52

投资活动产生的现金流量净额            28,867,936.01                         -33,016,062.52

三、筹资活动产生的现金流量:

     吸收投资收到的现金                                                      98,000,000.00

     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              386,450,000.00                         305,100,000.00

     发行债券收到的现金

     收到其他与筹资活动有关的现金    859,584,850.00                         640,056,500.00


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                                                           金叶珠宝股份有限公司 2015 年半年度报告全文


筹资活动现金流入小计                         1,246,034,850.00                        1,043,156,500.00

     偿还债务支付的现金                          252,600,000.00                          434,450,000.00

     分配股利、利润或偿付利息支付
                                                  39,004,547.54                           62,471,718.32
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            1,024,797,800.00                            911,058,850.00

筹资活动现金流出小计                         1,316,402,347.54                        1,407,980,568.32

筹资活动产生的现金流量净额                       -70,367,497.54                       -364,824,068.32

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                     -11,864,891.71                          200,028,947.03

     加:期初现金及现金等价物余额                 99,398,148.63                           54,188,404.06

六、期末现金及现金等价物余额                      87,533,256.92                          254,217,351.09


6、母公司现金流量表

                                                                                               单位:元

               项目                 本期发生额                              上期发生额

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                624,337,950.27                          205,975,000.00

     收到的税费返还

     收到其他与经营活动有关的现金                703,577,156.96                          744,759,317.40

经营活动现金流入小计                         1,327,915,107.23                            950,734,317.40

     购买商品、接受劳务支付的现金                849,365,000.00

     支付给职工以及为职工支付的现
                                                   1,755,011.21                                3,150.10


     支付的各项税费                                4,788,515.26                             230,801.70

     支付其他与经营活动有关的现金                497,349,706.71                          536,636,793.65

经营活动现金流出小计                         1,353,258,233.18                            536,870,745.45

经营活动产生的现金流量净额                       -25,343,125.95                          413,863,571.95

二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益收到的现金                                                              250,000,000.00

     处置固定资产、无形资产和其他
长期资产收回的现金净额



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                                                            金叶珠宝股份有限公司 2015 年半年度报告全文


    处置子公司及其他营业单位收到
的现金净额

    收到其他与投资活动有关的现金                  30,110,843.36

投资活动现金流入小计                              30,110,843.36                         250,000,000.00

    购建固定资产、无形资产和其他
                                                    381,964.52                                9,298.00
长期资产支付的现金

    投资支付的现金                                                                      352,000,000.00

    取得子公司及其他营业单位支付
的现金净额

    支付其他与投资活动有关的现金                                                         30,000,000.00

投资活动现金流出小计                                381,964.52                          382,009,298.00

投资活动产生的现金流量净额                        29,728,878.84                        -132,009,298.00

三、筹资活动产生的现金流量:

    吸收投资收到的现金

    取得借款收到的现金

    发行债券收到的现金

    收到其他与筹资活动有关的现金                 300,000,000.00                         300,000,000.00

筹资活动现金流入小计                             300,000,000.00                         300,000,000.00

    偿还债务支付的现金

    分配股利、利润或偿付利息支付
                                                    908,600.00                           39,691,097.77
的现金

    支付其他与筹资活动有关的现金                 302,800,000.00                         400,000,000.00

筹资活动现金流出小计                             303,708,600.00                         439,691,097.77

筹资活动产生的现金流量净额                        -3,708,600.00                        -139,691,097.77

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                        677,152.89                          142,163,176.18

    加:期初现金及现金等价物余额                  11,243,232.60                           7,055,484.43

六、期末现金及现金等价物余额                      11,920,385.49                         149,218,660.61


7、合并所有者权益变动表

本期金额
                                                                                              单位:元

                                                   本期
       项目
                                   归属于母公司所有者权益                             少数股 所有者



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                                                                            金叶珠宝股份有限公司 2015 年半年度报告全文


                               其他权益工具                                                                  东权益 权益合
                                                 资本公 减:库 其他综 专项储 盈余公 一般风 未分配                     计
                     股本     优先 永续
                                          其他     积      存股   合收益   备     积      险准备    利润
                              股    债

                     557,13                                                                                          1,405,2
                                                 397,323                        22,047,            328,778 99,952,
一、上年期末余额 4,734.                                                                                              36,906.
                                                 ,942.55                         272.95            ,163.66 793.12
                        00                                                                                                 28

     加:会计政策
变更

          前期差
错更正

          同一控
制下企业合并

          其他

                     557,13                                                                                          1,405,2
                                                 397,323                        22,047,            328,778 99,952,
二、本年期初余额 4,734.                                                                                              36,906.
                                                 ,942.55                         272.95            ,163.66 793.12
                        00                                                                                                 28

三、本期增减变动
                                                                                                   71,758, -1,470,1 70,288,
金额(减少以“-”
                                                                                                    408.67    78.87 229.80
号填列)

(一)综合收益总                                                                                   71,758, -1,470,1 70,288,
额                                                                                                  408.67    78.87 229.80

(二)所有者投入
和减少资本

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

(三)利润分配

1.提取盈余公积

2.提取一般风险
准备

3.对所有者(或
股东)的分配

4.其他



                                                                                                                            44
                                                                             金叶珠宝股份有限公司 2015 年半年度报告全文


(四)所有者权益
内部结转

1.资本公积转增
资本(或股本)

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                     557,13                                                                                            1,475,5
                                                 397,323                         22,047,            400,536 98,482,
四、本期期末余额 4,734.                                                                                                25,136.
                                                 ,942.55                          272.95            ,572.33 614.25
                        00                                                                                                    08

上年金额
                                                                                                                       单位:元

                                                                     上期

                                                   归属于母公司所有者权益
                                                                                                                       所有者
       项目                    其他权益工具                                                                   少数股
                                                 资本公 减:库 其他综 专项储 盈余公 一般风 未分配                      权益合
                     股本                                                                                     东权益
                              优先 永续                                                                                  计
                                          其他     积      存股   合收益    备     积      险准备    利润
                              股    债

                     557,13                                                                                            1,196,6
                                                 393,315                         22,047,            219,782 4,413,0
一、上年期末余额 4,734.                                                                                                93,407.
                                                 ,652.80                          272.95            ,651.14    96.35
                        00                                                                                                    24

    加:会计政策
变更

           前期差
错更正

           同一控
制下企业合并

           其他

                     557,13                                                                                            1,196,6
                                                 393,315                         22,047,            219,782 4,413,0
二、本年期初余额 4,734.                                                                                                93,407.
                                                 ,652.80                          272.95            ,651.14    96.35
                        00                                                                                                    24

三、本期增减变动                                 4,008,2                                            108,995 95,539, 208,543
金额(减少以“-”                                 89.75                                            ,512.52 696.77 ,499.04


                                                                                                                               45
                                      金叶珠宝股份有限公司 2015 年半年度报告全文


号填列)

(一)综合收益总                                         142,423 2,546,4 144,970
额                                                       ,596.55     35.29 ,031.84

(二)所有者投入            4,006,7                                 92,993, 97,000,
和减少资本                    38.52                                 261.48 000.00

1.股东投入的普                                                     98,000, 98,000,
通股                                                                000.00 000.00

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


                            4,006,7                                 -5,006, -1,000,0
4.其他
                              38.52                                 738.52     00.00

                                                         -33,428,            -33,428,
(三)利润分配
                                                          084.03              084.03

1.提取盈余公积

2.提取一般风险
准备

3.对所有者(或                                          -33,428,            -33,428,
股东)的分配                                              084.03              084.03

4.其他

(四)所有者权益
内部结转

1.资本公积转增
资本(或股本)

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

                            1,551.2                                          1,551.2
(六)其他
                                 3                                                 3

                   557,13   397,323       22,047,        328,778 99,952, 1,405,2
四、本期期末余额
                   4,734.   ,942.55        272.95        ,163.66 793.12 36,906.


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8、母公司所有者权益变动表

本期金额
                                                                                                                    单位:元

                                                                       本期

       项目                         其他权益工具                   减:库存 其他综合                       未分配 所有者权
                      股本                             资本公积                        专项储备 盈余公积
                                优先股 永续债   其他                  股      收益                          利润    益合计

                     557,134,                          433,106,8                                22,047,27 -14,628, 997,660,0
一、上年期末余额
                      734.00                              51.40                                      2.95 800.05      58.30

     加:会计政策
变更

           前期差
错更正

           其他

                     557,134,                          433,106,8                                22,047,27 -14,628, 997,660,0
二、本年期初余额
                      734.00                              51.40                                      2.95 800.05      58.30

三、本期增减变动
                                                                                                           1,432,9 1,432,983
金额(减少以“-”
                                                                                                            83.60        .60
号填列)

(一)综合收益总                                                                                           1,432,9 1,432,983
额                                                                                                          83.60        .60

(二)所有者投入
和减少资本

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

(三)利润分配

1.提取盈余公积

2.对所有者(或
股东)的分配

3.其他



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(四)所有者权益
内部结转

1.资本公积转增
资本(或股本)

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                     557,134,                          433,106,8                                22,047,27 -13,195, 999,093,0
四、本期期末余额
                      734.00                              51.40                                      2.95 816.45       41.90

上年金额
                                                                                                                     单位:元

                                                                       上期

       项目                         其他权益工具                   减:库存 其他综合                       未分配 所有者权
                      股本                             资本公积                        专项储备 盈余公积
                                优先股 永续债   其他                  股      收益                          利润     益合计

                     557,134,                          433,105,3                                22,047,27 35,991, 1,048,279
一、上年期末余额
                      734.00                              00.17                                      2.95 748.54      ,055.66

     加:会计政策
变更

           前期差
错更正

           其他

                     557,134,                          433,105,3                                22,047,27 35,991, 1,048,279
二、本年期初余额
                      734.00                              00.17                                      2.95 748.54      ,055.66

三、本期增减变动
                                                                                                           -50,620, -50,618,9
金额(减少以“-”                                      1,551.23
                                                                                                            548.59     97.36
号填列)

(一)综合收益总                                                                                           -17,192, -17,192,4
额                                                                                                          464.56     64.56

(二)所有者投入
和减少资本

1.股东投入的普



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通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

                                                                                     -33,428, -33,428,0
(三)利润分配
                                                                                      084.03     84.03

1.提取盈余公积

2.对所有者(或                                                                      -33,428, -33,428,0
股东)的分配                                                                          084.03     84.03

3.其他

(四)所有者权益
内部结转

1.资本公积转增
资本(或股本)

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他                                 1,551.23                                            1,551.23

                   557,134,               433,106,8                        22,047,27 -14,628, 997,660,0
四、本期期末余额
                    734.00                   51.40                              2.95 800.05      58.30


三、公司基本情况


    金叶珠宝股份有限公司(以下简称“公司”或“本公司)原名光明家具集团股份有限公司(以下简称“光
明家具”),光明家具前身系1992年经黑龙江省体改委“黑体改复[1992]47号”文件批准重组设立的股份有限
公司。1996年4月25日,光明家具经中国证监会“证监发审字[1995]84号”文件批准,在深交所挂牌上市。2009
年11月公司进行了破产重整,2011年1月重整计划执行完毕。2011年8月公司实施了股权分置改革方案。
    公司企业法人营业执照注册号为230000100000347;公司注册资本为人民币557,134,734元,总股本为
557,134,734股;公司注册地址为黑龙江省伊春市伊春区青山西路118号。
    本公司属于其他制造业,经营范围为: 贵金属首饰、珠宝玉器、工艺美术品加工、销售;金银回收;


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货物进出口;股权投资、矿山建设投资、黄金投资与咨询服务;黄金租赁服务;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)。




本公司将东莞市金叶珠宝有限公司、深圳前海金叶珠宝实业发展有限公司、金叶珠宝(上海)有限公司等
9家子公司纳入本期财务报表合并范围。详见“本附注八、合并范围的变更”及“本附注九、在其他主体中的
权益披露”之说明。

四、财务报表的编制基础

1、编制基础

     本公司财务报表以持续经营为基础,根据实际发生的交易和事项,按照财政部颁布的《企业会计准则
-基本准则》、各项具体会计准则及相关规定(以下合称“企业会计准则”)、以及中国证券监督管理委员会《公
开发行证券的公司信息披露编报规则第15 号——财务报告的一般规定》(2014年修订)的披露规定,并
基于以下所述重要会计政策、会计估计进行编制。



2、持续经营

    本公司不存在导致自报告期末起12个月内对持续经营假设产生重大疑虑的事项或情况。



五、重要会计政策及会计估计

具体会计政策和会计估计提示:


    本公司根据实际生产经营特点,针对应收款项坏账准备计提、发出存货的计价方法、固定资产折旧、
无形资产摊销、收入确认、租赁等交易或事项制定了具体会计政策和会计估计。



1、遵循企业会计准则的声明

    本公司编制的财务报表符合《企业会计准则》的要求,真实、完整地反映了本公司2015年06月30日的
财务状况、2015年半年度的经营成果和现金流量等相关信息。



2、会计期间

    本公司会计年度为公历年度,即每年1月1日起至12月31日止。




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3、营业周期

    本公司以一年12个月作为正常营业周期,并以营业周期作为资产和负债的流动性划分标准。



4、记账本位币

    本公司以人民币为记账本位币。



5、同一控制下和非同一控制下企业合并的会计处理方法

    1、同一控制下的企业合并
    同一控制下企业合并形成的长期股权投资合并方以支付现金、转让非现金资产或承担债务方式作为合
并对价的,本公司在合并日按照所取得的被合并方在最终控制方合并财务报表中的净资产的账面价值的份
额作为长期股权投资的初始投资成本。合并方以发行权益性工具作为合并对价的,按发行股份的面值总额
作为股本。长期股权投资的初始投资成本与合并对价账面价值(或发行股份面值总额)的差额,应当调整
资本公积;资本公积不足冲减的,调整留存收益。
    2、非同一控制下的企业合并
    对于非同一控制下的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、
发生或承担的负债以及发行的权益性证券的公允价值之和。非同一控制下企业合并中所取得的被购买方符
合确认条件的可辨认资产、负债及或有负债,在购买日以公允价值计量。购买方对合并成本大于合并中取
得的被购买方可辨认净资产公允价值份额的差额,体现为商誉价值。购买方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,经复核后合并成本仍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,计入当期营业外收入。



6、合并财务报表的编制方法

    1、合并财务报表范围
      本公司将全部子公司纳入合并财务报表范围。
    2、统一母子公司的会计政策、统一母子公司的资产负债表日及会计期间
    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政
策或会计期间对子公司财务报表进行必要的调整。
    3、合并财务报表抵销事项
    合并财务报表以母公司和子公司的资产负债表为基础,已抵销了母公司与子公司、子公司相互之间发
生的内部交易。子公司所有者权益中不属于母公司的份额,作为少数股东权益,在合并资产负债表中所有
者权益项目下以“少数股东权益”项目列示。子公司持有母公司的长期股权投资,视为企业集团的库存股,
作为所有者权益的减项,在合并资产负债表中所有者权益项目下以“减:库存股”项目列示。
    4、合并取得子公司会计处理
    对于同一控制下企业合并取得的子公司,视同该企业合并于自最终控制方开始实时控制时已经发生,
从合并当期的期初起将其资产、负债、经营成果和现金流量纳入合并财务报表;对于非同一控制下企业合
并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行
调整。


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7、合营安排分类及共同经营会计处理方法

    1、合营安排的分类
    合营安排分为共同经营和合营企业。未通过单独主体达成的合营安排,划分为共同经营。单独主体,
是指具有单独可辨认的财务架构的主体,包括单独的法人主体和不具备法人主体资格但法律认可的主体。
通过单独主体达成的合营安排,通常划分为合营企业。相关事实和情况变化导致合营方在合营安排中享有
的权利和承担的义务发生变化的,合营方对合营安排的分类进行重新评估。
    2、共同经营的会计处理
     共同经营参与方应当确认其与共同经营中利益份额相关的下列项目,并按照相关企业会计准则的规定
进行会计处理:确认单独所持有的资产或负债,以及按其份额确认共同持有的资产或负债;确认出售其享
有的共同经营产出份额所产生的收入;按其份额确认共同经营因出售产出所产生的收入;确认单独所发生
的费用,以及按其份额确认共同经营发生的费用。
     对共同经营不享有共同控制的参与方,如果享有该共同经营相关资产且承担该共同经营相关负债的,
参照共同经营参与方的规定进行会计处理;否则,应当按照相关企业会计准则的规定进行会计处理。
     3、合营企业的会计处理
     合营企业参与方应当按照《企业会计准则第2号—长期股权投资》的规定对合营企业的投资进行会计
处理,不享有共同控制的参与方应当根据其对该合营企业的影响程度进行会计处理。



8、现金及现金等价物的确定标准

    本公司在编制现金流量表时所确定的现金,是指本公司库存现金以及可以随时用于支付的存款。在编
制现金流量表时所确定的现金等价物,是指持有的期限短、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。



9、外币业务和外币报表折算

    1、外币业务折算
    本公司对发生的外币交易,采用与交易发生日即期汇率折合本位币入账。资产负债表日外币货币性项
目按资产负债表日即期汇率折算,因该日的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,除符合资本化条件的外币专门借款的汇兑差额在资本化期间予以资本化计入相关资产的
成本外,均计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不
改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,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
或确认为其他综合收益。
    2、外币财务报表折算
    本公司的控股子公司、合营企业、联营企业等,若采用与本公司不同的记账本位币,需对其外币财务
报表折算后,再进行会计核算及合并财务报表的编报。资产负债表中的资产和负债项目,采用资产负债表
日的即期汇率折算,所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。利润
表中的收入和费用项目,采用交易发生日的即期汇率折算。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其他综合收益下列示。外币现金流量按照系统合理方法确定的,采用交易发生日的
即期汇率折算。汇率变动对现金的影响额,在现金流量表中单独列示。处置境外经营时,与该境外经营有
关的外币报表折算差额,全部或按处置该境外经营的比例转入处置当期损益。


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10、金融工具

    1、金融工具的分类及确认
    金融工具划分为金融资产或金融负债。本公司成为金融工具合同的一方时,确认为一项金融资产或金
融负债。
    金融资产于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、
应收款项、可供出售金融资产。除应收款项以外的金融资产的分类取决于本公司及其子公司对金融资产的
持有意图和持有能力等。金融负债于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融负
债以及其他金融负债。
    以公允价值计量且其变动计入当期损益的金融资产包括持有目的为短期内出售的金融资产;应收款项
是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产;可供出售金融资产包括初始确认
时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产;持有至到期投资是指到期日固
定、回收金额固定或可确定,且管理层有明确意图和能力持有至到期的非衍生金融资产。
    2、金融工具的计量
    本公司金融资产或金融负债初始确认按公允价值计量。后续计量分类为:以公允价值计量且其变动计
入当期损益的金融资产、可供出售金融资产及以公允价值计量且其变动计入当期损益的金融负债按公允价
值计量;持有到期投资、贷款和应收款项以及其他金融负债按摊余成本计量;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,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融
资产或者衍生金融负债,按照成本计量。本公司金融资产或金融负债后续计量中公允价值变动形成的利得
或损失,除与套期保值有关外,按照如下方法处理:①以公允价值计量且其变动计入当期损益的金融资产
或金融负债公允价值变动形成的利得或损失,计入公允价值变动损益。②可供出售金融资产的公允价值变
动计入其他综合收益。
    3、本公司对金融资产和金融负债的公允价值的确认方法
    如存在活跃市场的金融工具,以活跃市场中的报价确定其公允价值;如不存在活跃市场的金融工具,
采用估值技术确定其公允价值。估值技术主要包括市场法、收益法和成本法。
    4、金融资产负债转移的确认依据和计量方法
    金融资产所有权上几乎所有的风险和报酬转移时,或既没有转移也没有保留金融资产所有权上几乎所
有的风险和报酬,但放弃了对该金融资产控制的,应当终止确认该项金融资产。金融资产满足终止确认条
件的,将所转移金融资产的账面价值与因转移而收到的对价和原直接计入其他综合收益的公允价值变动累
计额之和的差额部分,计入当期损益。部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,
在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊。
    金融负债的现时义务全部或部分已经解除的,则应终止确认该金融负债或其一部分。
    5、金融资产减值
    (1) 资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进
行检查,如有客观证据表明该金融资产发生减值的,计提减值准备。
    (2) 对于持有至到期投资、贷款和应收款,先将单项金额重大的金融资产区分开来,单独进行减值测
试;对单项金额不重大的金融资产,可以单独进行减值测试,或包括在具有类似信用风险特征的金融资产
组合中进行减值测试;单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括
在具有类似信用风险特征的金融资产组合中再进行减值测试。测试结果表明其发生了减值的,根据其账面
价值高于预计未来现金流量现值的差额确认减值损失。
    (3) 可供出售金融资产
    1) 表明可供出售债务工具投资发生减值的客观证据包括:
    ① 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;


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    ③ 公司出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
    ④ 债务人很可能倒闭或进行其他财务重组;
    ⑤ 因债务人发生重大财务困难,该债务工具无法在活跃市场继续交易;
    ⑥ 其他表明可供出售债务工具已经发生减值的情况。
    2) 表明可供出售权益工具投资发生减值的客观证据包括权益工具投资的公允价值发生严重或非暂时
性下跌,以及被投资单位经营所处的技术、市场、经济或法律环境等发生重大不利变化使公司可能无法收
回投资成本。 本公司于资产负债表日对各项可供出售权益工具投资单独进行检查。对于以公允价值计量
的权益工具投资,若其于资产负债表日的公允价值低于其成本超过50%(含50%)或低于其成本持续时间
超过12个月(含12个月)的,则表明其发生减值;若其于资产负债表日的公允价值低于其成本超过20%(含
20%)但尚未达到50%的,或低于其成本持续时间超过6个月(含6个月)但未超过12个月的,本公司会综
合考虑其他相关因素,诸如价格波动率等,判断该权益工具投资是否发生减值。对于以成本计量的权益工
具投资,公司综合考虑被投资单位经营所处的技术、市场、经济或法律环境等是否发生重大不利变化,判
断该权益工具是否发生减值。
    以公允价值计量的可供出售金融资产发生减值时,原直接计入其他综合收益的因公允价值下降形成的
累计损失予以转出并计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值回升且
客观上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回并计入当期损益。对已确认减
值损失的可供出售权益工具投资,期后公允价值回升直接计入其他综合收益。
     以成本计量的可供出售权益工具发生减值时,将该权益工具投资的账面价值,与按照类似金融资产
当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失,计入当期损益,发生的减
值损失一经确认,不予转回。



11、应收款项

(1)单项金额重大并单独计提坏账准备的应收款项


                                                   应收款项余额占本公司合并报表前五名或占应收账款余额
单项金额重大的判断依据或金额标准
                                                   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
单项金额重大并单项计提坏账准备的计提方法           于其账面价值的差额,确认减值损失,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)按信用风险特征组合计提坏账准备的应收款项


                           组合名称                                     坏账准备计提方法

账龄组合                                           账龄分析法

内部业务组合

组合中,采用账龄分析法计提坏账准备的:
√ 适用 □ 不适用

                    账龄                   应收账款计提比例                    其他应收款计提比例



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1 年以内(含 1 年)                                     5.00%                               5.00%

信用期内                                                0.00%                               5.00%

1-2 年                                                20.00%                              20.00%

2-3 年                                                30.00%                              30.00%

3 年以上                                              100.00%                             100.00%

组合中,采用余额百分比法计提坏账准备的:
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的:
□ 适用 √ 不适用


(3)单项金额不重大但单独计提坏账准备的应收款项


单项计提坏账准备的理由                       有客观证据表明其已发生减值

                                             对有客观证据表明其已发生减值的单项非重大应收款项,单
坏账准备的计提方法                           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。


12、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
    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、存货跌价准备的计提方法
    资产负债表日,存货按照成本与可变现净值孰低计量,并按单个存货项目计提存货跌价准备,但对于
数量繁多、单价较低的存货,按照存货类别计提存货跌价准备。
    存货可变现净值的确定依据:①产成品可变现净值为估计售价减去估计的销售费用和相关税费后金额;
②为生产而持有的材料等,当用其生产的产成品的可变现净值高于成本时按照成本计量;当材料价格下降
表明产成品的可变现净值低于成本时,可变现净值为估计售价减去至完工时估计将要发生的成本、估计的
销售费用以及相关税费后的金额确定。③持有待售的材料等,可变现净值为市场售价。
    4、存货的盘存制度
    本公司的存货盘存制度为永续盘存制。
    5、低值易耗品和包装物的摊销方法
    低值易耗品采用五五摊销法摊销。包装物采用一次转销法摊销。



13、划分为持有待售资产

    本公司将同时满足下列条件的非流动资产应当划分为持有待售:一是企业已经就处置该非流动资产作
出决议;二是企业已经与受让方签订了不可撤销的转让协议;三是该项转让将在一年内完成。

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14、长期股权投资

    1、初始投资成本确定
    对于企业合并取得的长期股权投资,如为同一控制下的企业合并,应当按照取得被合并方所有者权益
账面价值的份额确认为初始成本;非同一控制下的企业合并,应当按购买日确定的合并成本确认为初始成
本;以支付现金取得的长期股权投资,初始投资成本为实际支付的购买价款;以发行权益性证券取得的长
期股权投资,初始投资成本为发行权益性证券的公允价值;通过债务重组取得的长期股权投资,其初始投
资成本应当按照《企业会计准则第12号—债务重组》的有关规定确定;非货币性资产交换取得的长期股权
投资,初始投资成本根据准则相关规定确定。
    2、后续计量及损益确认方法
    投资方能够对被投资单位实施控制的长期股权投资应当采用成本法核算,对联营企业和合营企业的长
期股权投资采用权益法核算。投资方对联营企业的权益性投资,其中一部分通过风险投资机构、共同基金、
信托公司或包括投连险基金在内的类似主体间接持有的,无论以上主体是否对这部分投资具有重大影响,
投资方都应当按照《企业会计准则第22号——金融工具确认和计量》的有关规定,对间接持有的该部分投
资选择以公允价值计量且其变动计入损益,并对其余部分采用权益法核算。
    3、确定对被投资单位具有共同控制、重大影响的依据
    对被投资单位具有共同控制,是指对某项安排的回报产生重大影响的活动必须经过分享控制权的参与
方一致同意后才能决策,包括商品或劳务的销售和购买、金融资产的管理、资产的购买和处置、研究与开
发活动以及融资活动等;对被投资单位具有重大影响,是指当持有被投资单位20%以上至50%的表决权资
本时,具有重大影响。或虽不足20%,但符合下列条件之一时,具有重大影响:在被投资单位的董事会或
类似的权力机构中派有代表;参与被投资单位的政策制定过程;向被投资单位派出管理人员;被投资单位
依赖投资公司的技术或技术资料;与被投资单位之间发生重要交易。



15、投资性房地产

投资性房地产计量模式
不适用


16、固定资产

(1)确认条件

固定资产指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。同时满足以下条件
时予以确认:与该固定资产有关的经济利益很可能流入企业;该固定资产的成本能够可靠地计量。


(2)折旧方法


           类别              折旧方法              折旧年限             残值率               年折旧率

房屋及建筑物           年限平均法          20-30                3.00%-10.00%          3.00-4.50

机器设备               年限平均法          10-15                3.00%-10.00%          6.00-9.70

运输设备               年限平均法          5-10                 3.00%-10.00%          9.00-19.40

办公设备及其他         年限平均法          5-10                 3.00%-10.00%          9.00-19.40


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(3)融资租入固定资产的认定依据、计价和折旧方法

融资租入固定资产为实质上转移了与资产所有权有关的全部风险和报酬的租赁。融资租入固定资产初始计价为租赁期开始日
租赁资产公允价值与最低租赁付款额现值较低者作为入账价值;融资租入固定资产后续计价采用与自有固定资产相一致的折
旧政策计提折旧及减值准备。


17、在建工程

本公司在建工程分为自营方式建造和出包方式建造两种。在建工程在工程完工达到预定可使用状态时,结
转固定资产。预定可使用状态的判断标准,应符合下列情况之一:固定资产的实体建造(包括安装)工作
已经全部完成或实质上已经全部完成;已经试生产或试运行,并且其结果表明资产能够正常运行或能够稳
定地生产出合格产品,或者试运行结果表明其能够正常运转或营业;该项建造的固定资产上的支出金额很
少或者几乎不再发生;所购建的固定资产已经达到设计或合同要求,或与设计或合同要求基本相符。

18、借款费用

    1、借款费用资本化的确认原则
    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入
相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。符合资本化条件的资
产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资
性房地产和存货等资产。
    2、资本化金额计算方法
    资本化期间,是指从借款费用开始资本化时点到停止资本化时点的期间。借款费用暂停资本化的期间
不包括在内。在购建或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,应当暂停借款费用的
资本化。
    借入专门借款,按照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
利息收入或进行暂时性投资取得的投资收益后的金额确定;占用一般借款按照累计资产支出超过专门借款
部分的资产支出加权平均数乘以所占用一般借款的资本化率计算确定,资本化率为一般借款的加权平均利
率;借款存在折价或溢价的,按照实际利率法确定每一会计期间应摊销的折价或溢价金额,调整每期利息
金额。
实际利率法是根据借款实际利率计算其摊余折价或溢价或利息费用的方法。其中实际利率是借款在预期存
续期间的未来现金流量,折现为该借款当前账面价值所使用的利率。



19、无形资产

(1)计价方法、使用寿命、减值测试

    (1)本公司无形资产按照成本进行初始计量。购入的无形资产,按实际支付的价款和相关支出作为
实际成本。投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值
不公允的,按公允价值确定实际成本。自行开发的无形资产,其成本为达到预定用途前所发生的支出总额。
    本公司无形资产后续计量方法分别为:使用寿命有限无形资产采用直线法摊销,并在年度终了,对无
形资产的使用寿命和摊销方法进行复核,如与原先估计数存在差异的,进行相应的调整;使用寿命不确定
的无形资产不摊销,但在年度终了,对使用寿命进行复核,当有确凿证据表明其使用寿命是有限的,则估
计其使用寿命,按直线法进行摊销。

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    (2)使用寿命不确定的判断依据
    本公司将无法预见该资产为公司带来经济利益的期限,或使用期限不确定等无形资产确定为使用寿命
不确定的无形资产。使用寿命不确定的判断依据为:来源于合同性权利或其他法定权利,但合同规定或法
律规定无明确使用年限;综合同行业情况或相关专家论证等,仍无法判断无形资产为公司带来经济利益的
期限。
    每年年末,对使用寿命不确定无形资产使用寿命进行复核,主要采取自下而上的方式,由无形资产使
用相关部门进行基础复核,评价使用寿命不确定判断依据是否存在变化等。
(3)当无形资产的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。



(2)内部研究开发支出会计政策

    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,能证明其有用性;(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。
      公司划分内部研究开发项目研究阶段支出和开发阶段支出的具体标准:
      内部研究开发项目的研究阶段,是指为获取新的技术知识并理解它们而进行的独创性的有计划调查。
      内部研究开发项目的开发阶段,是指在进行使用前,将获取的新的技术知识应用于计划,以生产出
新的产品。



20、长期资产减值

    对长期股权投资、固定资产、在建工程、使用寿命有限的无形资产等长期资产,在资产负债表日有迹象
表明发生减值的,估计其可收回金额。若上述长期资产的可收回金额低于其账面价值的,按其差额确认资
产减值准备并计入当期损益。
    在财务报表中单独列示的商誉,无论是否存在减值迹象,至少每年进行减值测试。减值测试时,商誉
的账面价值分摊至预期从企业合并的协同效应中受益的资产组或资产组组合。测试结果表明包含分摊的商
誉的资产组或资产组组合的可收回金额低于其账面价值的,确认相应的减值损失。减值损失金额先抵减分
摊至该资产组或资产组组合的商誉的账面价值,再根据资产组或资产组组合中除商誉以外的其他各项资产
的账面价值所占比重,按比例抵减其他各项资产的账面价值。
    上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分。



21、长期待摊费用

    本公司长期待摊费用是指已经支出,但受益期限在一年以上(不含一年)的各项费用。长期待摊费用
按费用项目的受益期限分期摊销。若长期待摊的费用项目不能使以后会计期间受益,则将尚未摊销的该项
目的摊余价值全部转入当期损益。




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22、职工薪酬

(1)短期薪酬的会计处理方法

    在职工为本公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期损益,其他会
计准则要求或允许计入资产成本的除外。本公司发生的职工福利费,在实际发生时根据实际发生额计入当
期损益或相关资产成本。职工福利费为非货币性福利的,按照公允价值计量。企业为职工缴纳的医疗保险
费、工伤保险费、生育保险费等社会保险费和住房公积金,以及按规定提取的工会经费和职工教育经费,
在职工提供服务的会计期间,根据规定的计提基础和计提比例计算确定相应的职工薪酬金额,并确认相应
负债,计入当期损益或相关资产成本。



(2)离职后福利的会计处理方法

本公司在职工提供服务的会计期间,根据设定提存计划计算的应缴存金额确认为负债,并计入当期损益或
相关资产成本。根据预期累计福利单位法确定的公式将设定受益计划产生的福利义务归属于职工提供服务
的期间,并计入当期损益或相关资产成本。

(3)辞退福利的会计处理方法

    企业向职工提供辞退福利时,在下列两者孰早日确认辞退福利产生的职工薪酬负债,并计入当期损益:
企业不能单方面撤回因解除劳动关系计划或裁减建议所提供的辞退福利时;企业确认与涉及支付辞退福利
的重组相关的成本或费用时。



(4)其他长期职工福利的会计处理方法

    本公司向职工提供的其他长期职工福利,符合设定提存计划条件的,应当有关设定提存计划的规定进
行处理;除此外,根据设定受益计划的有关规定,确认和计量其他长期职工福利净负债或净资产。



23、预计负债

    当与或有事项相关的义务是公司承担的现时义务,且履行该义务很可能导致经济利益流出,同时其金
额能够可靠地计量时确认该义务为预计负债。本公司按照履行相关现时义务所需支出的最佳估计数进行初
始计量,如所需支出存在一个连续范围,且该范围内各种结果发生的可能性相同,最佳估计数按照该范围
内的中间值确定;如涉及多个项目,按照各种可能结果及相关概率计算确定最佳估计数。
    资产负债表日应当对预计负债账面价值进行复核,有确凿证据表明该账面价值不能真实反映当前最佳
估计数,应当按照当前最佳估计数对该账面价值进行调整。



24、收入

    1、收入确认原则
    (1)销售商品

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    本公司销售的商品在同时满足下列条件时,按从购货方已收或应收的合同或协议价款的金额确认销售
商品收入:①已将商品所有权上的主要风险和报酬转移给购货方;②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。
    (2)提供劳务
    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。本公司
根据实际成本占预计总成本的比例确定完工进度,在资产负债表日提供劳务交易结果不能够可靠估计的,
分别下列情况处理:①已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供
劳务收入,并按相同金额结转劳务成本;②已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳
务成本计入当期损益,不确认提供劳务收入。
    (3)让渡资产使用权
    本公司在让渡资产使用权相关的经济利益很可能流入并且收入的金额能够可靠地计量时确认让渡资
产使用权收入。
    2、收入确认的具体方法
    (1)销售商品业务,公司将销售商品送达客户或客户自提货后,经客户验收并确认后开具销售商品
发票确认收入。
    (2)提供加工服务业务,公司将加工的产品送达客户或客户自提货后,经客户验收并确认后开具加
工商品销售发票确认加工费销售收入。
    (3)利息收入按照其他方使用本公司货币资金的时间,采用实际利率计算确定;使用费收入按照有关
合同或协议约定的收费时间和费率计算确定。



25、政府补助

(1)与资产相关的政府补助判断依据及会计处理方法



    本公司取得的、用于购建或以其他方式形成长期资产的政府补助,确认为与资产相关的政府补助,与
资产相关的政府补助,确认为递延收益,自相关资产可供使用时起,按照相关资产的预计使用期限,将递
延收益平均分摊转入当期损益。



(2)与收益相关的政府补助判断依据及会计处理方法

除与资产相关的政府补助之外的政府补助,确认为与收益相关的政府补助。分别下列情况处理:用于补偿
企业以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益;用于补
偿企业已发生的相关费用或损失的,直接计入当期损益。

26、递延所得税资产/递延所得税负债

    1、根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规
定可以确定其计税基础的,确定该计税基础为其差额),按照预期收回该资产或清偿该负债期间的适用税
率计算确认递延所得税资产或递延所得税负债。
    2、递延所得税资产的确认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。资产负债
表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前

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会计期间未确认的递延所得税资产。如未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税
资产的,则减记递延所得税资产的账面价值。
3、对与子公司及联营企业投资相关的应纳税暂时性差异,确认递延所得税负债,除非本公司能够控制暂
时性差异转回的时间且该暂时性差异在可预见的未来很可能不会转回。对与子公司及联营企业投资相关的
可抵扣暂时性差异,当该暂时性差异在可预见的未来很可能转回且未来很可能获得用来抵扣可抵扣暂时性
差异的应纳税所得额时,确认递延所得税资产。



27、租赁

(1)经营租赁的会计处理方法

    如果租赁条款在实质上将与租赁资产所有权有关的全部风险和报酬转移给承租人,该租赁为融资租赁,
其他租赁则为经营租赁。
    1、经营租赁
    (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。
    本公司根据生产经营的特点,依据黄金生产加工行业的惯例,需要为客户垫付黄金原料提供加工服务业
务,公司与客户只结算加工费款项,公司垫付的黄金加工原料客户以相同重量的实物黄金予以偿还。公司
为了生产经营的需要,与相关金融机构签订《黄金租赁协议》,向金融机构租赁AU99.99的实物黄金,用
于黄金原料生产周转。本公司根据协议约定的基准价格、租赁黄金数量、租赁手续费率及租赁期间计算并
支付租赁费。租赁到期时,本公司归还相同重量实物黄金。本公司采用经营租赁方式核算上述黄金租赁业
务。
    (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)融资租赁的会计处理方法



    (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


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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/业务收入。

28、重要会计政策和会计估计变更

(1)重要会计政策变更

√ 适用 □ 不适用

      会计政策变更的内容和原因                           审批程序                                 备注

本公司自2014年7月1日起执行财政部于2014年新修订及新颁布的《企业会计准则—基本准则》(修订)和
《企业会计准则第 2 号——长期股权投资》等八项具体准则。本公司已按新修订及新颁布的《企业会计准
则》对比较财务报表进行了追溯重述,实施上述八项具体会计准则未对本公司2014年度财务报表比较数据
产生影响。

(2)重要会计估计变更

√ 适用 □ 不适用

 会计估计变更的内容和原因                 审批程序                  开始适用的时点                       备注

本公司自2014年7月1日起执行财政部于2014年新修订及新颁布的《企业会计准则—基本准则》(修订)和
《企业会计准则第 2 号——长期股权投资》等八项具体准则。本公司已按新修订及新颁布的《企业会计准
则》对比较财务报表进行了追溯重述,实施上述八项具体会计准则未对本公司2014年度财务报表比较数据
产生影响。

六、税项

1、主要税种及税率


                    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%、7%

企业所得税                                应纳税所得额                         注

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%

存在不同企业所得税税率纳税主体的,披露情况说明

                           纳税主体名称                                              所得税税率


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重庆金叶珠宝加工销售有限公司                  15%

重庆两江金叶珠宝有限公司                      15%


2、税收优惠

重要税收优惠及批文:

    根据重庆市经济和信息化委员会《国家鼓励类产业确认书》(编号:[内]鼓励类确认[2013]317号),
公司子公司重庆金叶所从事的产业符合《产业结构调整指导目录(2011年本)》(国家发改委第9号令)
鼓励类中第三十六类教育、文化、卫生、体育服务业第20条民族和民间艺术、传统工艺美术保护与发展之
规定,确认重庆金叶为从事国家鼓励类产业的内资企业。
    根据财政部、海关总署、国家税务总局《关于深入实施西部大开发战略有关税收政策问题的通知》(财
税[2011]58号)的有关规定,对自2011年1月1日至2020年12月31日设在西部地区的鼓励类产业企业减按15%
的税率征收企业所得税。本公司子公司重庆金叶减按15%的税率征收企业所得税。
    根据重庆两江新区管理委员会下发的《国家鼓励类产业确认书》(编号:[内]鼓励类确认[2014]13号)
认定,本公司子公司重庆两江被认定为从事国家鼓励类产业的内资企业,本公司子公司重庆两江自2014年
起减按15%征收企业所得税。




3、其他

七、合并财务报表项目注释

1、货币资金

                                                                                             单位: 元

               项目                       期末余额                            期初余额

库存现金                                              3,453,912.89                        2,230,907.00

银行存款                                             84,079,344.03                       97,167,241.63

其他货币资金                                     1,427,618,842.35                     1,293,499,374.90

合计                                             1,515,152,099.27                     1,392,897,523.53

其他说明




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2、应收票据

(1)应收票据分类列示

                                                                                                         单位: 元

                项目                             期末余额                                期初余额

商业承兑票据                                                                                        120,000,000.00

合计                                                                                                120,000,000.00


(2)期末公司已质押的应收票据

                                                                                                         单位: 元

                        项目                                                  期末已质押金额


(3)期末公司已背书或贴现且在资产负债表日尚未到期的应收票据

                                                                                                         单位: 元

                项目                         期末终止确认金额                       期末未终止确认金额

银行承兑票据                                                450,000,000.00

信用证                                                      200,000,000.00

合计                                                        650,000,000.00


3、应收账款

(1)应收账款分类披露

                                                                                                         单位: 元

                                  期末余额                                          期初余额
         类别
                       账面余额       坏账准备      账面价值       账面余额            坏账准备         账面价值



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                                                       计提比
                       金额      比例       金额                             金额       比例       金额       计提比例
                                                         例

单项金额重大并单
                    10,458,2               10,458,2                          10,458,             10,458,23
独计提坏账准备的                 1.69%                100.00%                            2.87%                 100.00%
                        33.02                33.02                           233.02                   3.02
应收账款

按信用风险特征组
                    465,260,               1,339,88              463,920,7 354,334               473,948.4                    353,860,95
合计提坏账准备的                98.31%                   0.29%                          97.13%                   0.13%
                       677.82                  1.98                   95.84 ,903.75                       9                         5.26
应收账款

                    475,718,               11,798,1              463,920,7 364,793               10,932,18                    353,860,95
合计                            100.00%                  2.48%                         100.00%                   3.00%
                       910.84                15.00                    95.84 ,136.77                   1.51                          5.26

期末单项金额重大并单项计提坏账准备的应收账款:
√ 适用 □ 不适用
                                                                                                                               单位: 元

                                                                          期末余额
 应收账款(按单位)
                                应收账款                      坏账准备                  计提比例                  计提理由

洛阳金瑞珠宝有限公司                2,841,365.02                   2,841,365.02                  100.00% 逾期未还款,回收困难

杭州盛威万盎金业有限
                                    7,616,868.00                   7,616,868.00                  100.00% 逾期未还款,回收困难
公司

合计                               10,458,233.02                 10,458,233.02              --                           --

组合中,按账龄分析法计提坏账准备的应收账款:
√ 适用 □ 不适用
                                                                                                                               单位: 元

                                                                             期末余额
            账龄
                                          应收账款                           坏账准备                           计提比例

1 年以内分项

信用期内                                       448,977,546.90

超信用期 1 年以内                                  12,917,736.49                        645,886.82                                5.00%

1 年以内小计                                   461,895,283.39                           645,886.82

1至2年                                              3,156,231.70                        631,246.34                               20.00%

2至3年                                                209,162.73                         62,748.82                               30.00%

合计                                           465,260,677.82                          1,339,881.98

确定该组合依据的说明:
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:




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(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 865,933.49 元;本期收回或转回坏账准备金额元。
其中本期坏账准备收回或转回金额重要的:
                                                                                                        单位: 元

                单位名称                       收回或转回金额                             收回方式


(3)本期实际核销的应收账款情况

                                                                                                        单位: 元

                           项目                                                核销金额

其中重要的应收账款核销情况:
                                                                                                        单位: 元

                                                                                              款项是否由关联交
     单位名称         应收账款性质       核销金额          核销原因         履行的核销程序
                                                                                                     易产生

应收账款核销说明:


(4)按欠款方归集的期末余额前五名的应收账款情况




(5)转移应收账款且继续涉入形成的资产、负债金额

其他说明:

应收账款质押情况说明
2012年9月27日,本公司子公司东莞金叶与东莞银行股份有限公司厚街支行(以下简称“东莞
银行厚街支行”)签订《最高权利质押合同》,以应收账款98,000,000.00元的权利价值作为质
押,向东莞银行厚街支行借款。截止2015年6月30日借款余额为98,000,000.00元。

4、预付款项

(1)预付款项按账龄列示

                                                                                                        单位: 元



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                                              期末余额                                               期初余额
           账龄
                                   金额                         比例                      金额                       比例

1 年以内                           148,202,051.82                        97.63%              24,383,650.70                     87.57%

1至2年                                1,933,427.72                       1.27%                2,488,474.16                      8.94%

2至3年                                1,658,025.83                       1.10%                 972,529.14                       3.49%

合计                               151,793,505.37                --                          27,844,654.00              --

账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:




(2)按预付对象归集的期末余额前五名的预付款情况




其他说明:


5、应收利息

(1)应收利息分类

                                                                                                                             单位: 元

                  项目                                        期末余额                                    期初余额

定期存款                                                                  15,747,884.25                              15,919,797.74

合计                                                                      15,747,884.25                              15,919,797.74


6、其他应收款

(1)其他应收款分类披露

                                                                                                                             单位: 元

                                           期末余额                                                 期初余额

                           账面余额            坏账准备                           账面余额             坏账准备
       类别
                                                      计提比 账面价值                                                        账面价值
                         金额     比例      金额                              金额      比例       金额      计提比例
                                                         例

单项金额重大并单     3,000,00              3,000,00                           3,000,0            3,000,000
                                  14.74%              100.00%          0.00             25.88%                 100.00%            0.00
独计提坏账准备的           0.00                0.00                            00.00                   .00


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其他应收款

按信用风险特征组
                    17,348,8              1,956,20              15,392,67 8,592,3               1,324,379               7,268,012.2
合计提坏账准备的                85.26%                 11.28%                         74.12%                15.41%
                       76.93                  5.21                    1.72   92.23                    .98                        5
其他应收款

                    20,348,8              4,956,20              15,392,67 11,592,               4,324,379               7,268,012.2
合计                           100.00%                24.36%                         100.00%                37.30%
                       76.93                  5.21                    1.72 392.23                     .98                        5

期末单项金额重大并单项计提坏账准备的其他应收款:
√ 适用 □ 不适用
                                                                                                                         单位: 元

                                                                         期末余额
其他应收款(按单位)
                               其他应收款                 坏账准备                    计提比例                计提理由

昆明鼎耀股权投资基金
                                   1,000,000.00                   1,000,000.00                  100.00% 无法收回
管理有限公司

北京荣品国际文化发展
                                   2,000,000.00                   2,000,000.00                  100.00% 无法取得发票
有限公司

合计                               3,000,000.00                   3,000,000.00             --                      --

组合中,按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

                                                                             期末余额
             账龄
                                         其他应收款                          坏账准备                       计提比例

1 年以内分项

1 年以内小计                                   14,670,292.91                          733,164.65                            5.00%

1至2年                                            1,559,822.34                          311,964.46                         20.00%

2至3年                                               296,693.68                          89,008.10                         30.00%

3 年以上                                             822,068.00                       822,068.00                          100.00%

合计                                           17,348,876.93                         1,956,205.21

确定该组合依据的说明:
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


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 1,228,015.23 元;本期收回或转回坏账准备金额元。
其中本期坏账准备转回或收回金额重要的:
                                                                                                                         单位: 元


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                  单位名称                    转回或收回金额                                  收回方式


(3)本期实际核销的其他应收款情况

                                                                                                            单位: 元

                               项目                                                核销金额

坏账核销                                                                                                   596,190.00

其中重要的其他应收款核销情况:
                                                                                                            单位: 元

                                                                                                  款项是否由关联交
       单位名称        其他应收款性质   核销金额           核销原因             履行的核销程序
                                                                                                         易产生

其他应收款核销说明:


(4)其他应收款按款项性质分类情况

                                                                                                            单位: 元

                  款项性质                     期末账面余额                              期初账面余额

职工代扣款                                                        442,965.74                               559,303.72

个人往来款                                                    1,304,670.95                                 921,286.55

押金及保证金                                                  2,943,892.10                                3,519,404.60

暂付款                                                        6,257,371.85                                4,592,397.36

推广许可费                                                    2,000,000.00                                2,000,000.00

黄金租赁费用                                                  7,399,976.29

合计                                                        20,348,876.93                                11,592,392.23


(5)按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                            单位: 元

                                                                               占其他应收款期末
       单位名称          款项的性质     期末余额              账龄                                坏账准备期末余额
                                                                               余额合计数的比例

黄金租赁费            黄金租赁费          7,399,976.29 1 年以内                          36.37%            369,998.81

北京荣品国际文化
                      推广许可费          2,000,000.00 1 年以内                           9.82%           2,000,000.00
发展有限公司

酉阳财政局            财政补贴            1,849,377.80 1 年以内                           9.09%             92,468.89

昆明鼎耀股权投资
                      暂付款              1,000,000.00 1 年以内                           4.91%           1,000,000.00
基金管理有限公司

北京南银大厦物业 押金                      812,956.60 1-3 年以上                          4.00%            742,432.96

合计                            --       13,062,310.69            --                     64.19%           4,204,900.66


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(6)涉及政府补助的应收款项

                                                                                                                          单位: 元

                                                                                                           预计收取的时间、金额
         单位名称           政府补助项目名称                 期末余额                  期末账龄
                                                                                                                  及依据

重庆金叶珠宝加工销售
                          补充流动资金                           1,849,377.80 1 年以内                 2015 年 07 月收到。
有限公司

合计                                   --                        1,849,377.80              --                       --


7、存货

(1)存货分类

                                                                                                                          单位: 元

                                            期末余额                                              期初余额
       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                65,684,405.15                          65,684,405.15   196,625,220.27          74,977.66    196,550,242.61

库存商品             657,272,187.46          6,307,004.82   650,965,182.64   537,581,154.27       4,413,639.70    533,167,514.57

发出商品             309,885,676.27          6,094,997.45   303,790,678.82      71,398,685.81       926,539.90     70,472,145.91

委托加工物资             488,542.05                            488,542.05         361,840.38                             361,840.38

包装物及低值易
                      14,529,652.48                          14,529,652.48      13,806,421.00                      13,806,421.00
耗品

合计                1,047,860,463.41        12,402,002.27 1,035,458,461.14   819,773,321.73       5,415,157.26    814,358,164.47


(2)存货跌价准备

                                                                                                                          单位: 元

                                                  本期增加金额                        本期减少金额
       项目            期初余额                                                                                     期末余额
                                              计提             其他          转回或转销             其他

原材料                    74,977.66                                                74,977.66

库存商品               4,413,639.70          5,683,753.34                        3,790,388.22                       6,307,004.82

发出商品                 926,539.90          5,168,457.55                                                           6,094,997.45

委托加工物资

包装物及低值易
耗品

合计                   5,415,157.26         10,852,210.89                        3,865,365.88                      12,402,002.27

存货跌价准备的计提依据:可变现净值低于存货账面价值的差额;本期转销存货跌价准备的
原因:以前年度计提了存货跌价准备的存货本期全部予以销售。


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(3)期末建造合同形成的已完工未结算资产情况

                                                                                                             单位: 元

                            项目                                                       金额

其他说明:

存货抵押情况说明:
(1)2012年8月28日,本公司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(以
下简称“工行东莞厚街支行”)签订《最高额抵押合同》,东莞金叶以现有或将有的千足金成
品作为抵押(评估价值为283,468,046.79元)向工行东莞厚街支行租赁黄金实物。截止2015年
6月30日,东莞金叶租赁的实物黄金尚未到期归还的数量为50,000.00克(注:东莞金叶同时用
两栋房产作为抵押向工行东莞厚街支行租赁黄金实物)。
(2)2013年10月12日,本公司子公司东莞金叶与平安银行股份有限公司深圳水贝珠宝支行(以
下简称“平安银行”)签订《最高额抵押担保合同》,东莞金叶以现有的和将有的黄金素金及
其制品(无镶嵌物)价值为41,100.00万元作为抵押,向平安银行租赁黄金实物。截止2015年6
月30日,东莞金叶租赁的实物黄金尚未到期归还的数量为1,140,000.00 克。

8、其他流动资产

                                                                                                             单位: 元

                 项目                                 期末余额                                期初余额

待认证进项税                                                      44,809,932.42                          20,690,830.91

暂估进项税                                                        26,515,462.76                          24,252,719.97

合计                                                              71,325,395.18                          44,943,550.88

其他说明:


9、固定资产

(1)固定资产情况

                                                                                                             单位: 元

       项目             房屋及建筑物       机器设备              运输工具         办公设备及其他          合计

一、账面原值:

  1.期初余额               58,000,000.00    17,930,528.95          8,783,634.38       12,638,923.97      97,353,087.30

  2.本期增加金额                              266,945.46            148,633.76           855,086.17       1,270,665.39

    (1)购置                                 266,945.46            148,633.76           855,086.17       1,270,665.39

    (2)在建工程
                                                                                                                  0.00
转入

    (3)企业合并
                                                                                                                  0.00
增加

                                                                                                                  0.00


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  3.本期减少金额                                             164,600.00           494,608.10       659,208.10

     (1)处置或报
                                                             164,600.00           494,608.10       659,208.10


                                                                                                          0.00

  4.期末余额            58,000,000.00   18,197,474.41      8,767,668.14        12,999,402.04     97,964,544.59

二、累计折旧

  1.期初余额            11,245,380.78    7,460,803.44      2,512,988.02         6,510,215.96     27,729,388.20

  2.本期增加金额         1,406,706.84     731,020.62         521,130.06         1,047,371.58      3,706,229.10

     (1)计提           1,406,706.84     731,020.62         521,130.06         1,047,371.58      3,706,229.10

                                                                                                          0.00

  3.本期减少金额                                              18,627.28           349,761.48       368,388.76

     (1)处置或报
                                                              18,627.28           349,761.48       368,388.76


                                                                                                          0.00

  4.期末余额            12,652,087.62    8,191,824.06      3,015,490.80         7,207,826.06     31,067,228.54

三、减值准备

  1.期初余额

  2.本期增加金额

     (1)计提



  3.本期减少金额

     (1)处置或报




  4.期末余额

四、账面价值

  1.期末账面价值        45,347,912.38   10,005,650.35      5,752,177.34         5,791,575.98     66,897,316.05

  2.期初账面价值        46,754,619.22   10,469,725.51      6,270,646.36         6,128,708.01     69,623,699.10


(2)未办妥产权证书的固定资产情况

                                                                                                     单位: 元

                 项目                           账面价值                         未办妥产权证书的原因

                                                                          公司已将行政办公楼办理产权的所有资
东莞市金叶珠宝有限公司行政办公楼                           26,558,337.74 料提交至东莞市房产管理局,目前正在
                                                                          办理过程中。



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其他说明

固定资产抵押情况说明
2010年4月12日,本公司子公司东莞金叶与工行东莞厚街支行签订《最高额抵押合同》,以公
司两栋房产及土地使用权(房产建筑面积为15,237.69平方米,用地面积为9546.60平方米,产
权证号分别为:粤房地权证莞字第1600106883号、粤房地权证莞字第1600106884号)作为抵
押,向工行东莞厚街支行租赁黄金实物。截止2015年6月30日,东莞金叶租赁的实物黄金尚未
到期归还的数量为50,000.00 克(注:公司同时用存货作为抵押向工行东莞厚街支行租赁黄金
实物)

10、无形资产

(1)无形资产情况

                                                                                         单位: 元

         项目        土地使用权        专利权   非专利技术      洛宝贝使用权           合计

一、账面原值

     1.期初余额         4,181,411.00                                  849,056.58       5,030,467.58

     2.本期增加金


       (1)购置

       (2)内部研


       (3)企业合
并增加



  3.本期减少金额

       (1)处置



     4.期末余额         4,181,411.00                                  849,056.58       5,030,467.58

二、累计摊销

     1.期初余额          378,693.63                                   210,000.00        588,693.63

     2.本期增加金
                          47,336.70                                    90,000.00        137,336.70


       (1)计提          47,336.70                                    90,000.00        137,336.70



     3.本期减少金


       (1)处置



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     4.期末余额              426,030.33                                           300,000.00        726,030.33

三、减值准备

     1.期初余额

     2.本期增加金


       (1)计提



     3.本期减少金


     (1)处置



     4.期末余额

四、账面价值

     1.期末账面价
                            3,755,380.67                                          549,056.58       4,304,437.25


     2.期初账面价
                            3,802,717.37                                          639,056.58       4,441,773.95


本期末通过公司内部研发形成的无形资产占无形资产余额的比例 0.00%。


(2)未办妥产权证书的土地使用权情况

                                                                                                     单位: 元

                   项目                              账面价值                    未办妥产权证书的原因

其他说明:
无形资产抵押情况说明:
抵押情况详见本附注七、(19)固定资产抵押情况之说明。


11、长期待摊费用

                                                                                                     单位: 元

         项目             期初余额         本期增加金额    本期摊销金额      其他减少金额        期末余额

装修费                      3,114,311.03                        919,551.25                         2,194,759.78

合计                        3,114,311.03                        919,551.25                         2,194,759.78

其他说明




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12、递延所得税资产/递延所得税负债

(1)未经抵销的递延所得税资产

                                                                                                              单位: 元

                                           期末余额                                        期初余额
           项目
                          可抵扣暂时性差异        递延所得税资产          可抵扣暂时性差异        递延所得税资产

资产减值准备                     15,658,561.57           3,810,607.07             17,213,580.51            4,297,030.05

预提费用                                                                           4,510,671.00            1,127,667.75

合计                             15,658,561.57           3,810,607.07             21,724,251.51            5,424,697.80


(2)以抵销后净额列示的递延所得税资产或负债

                                                                                                              单位: 元

                         递延所得税资产和负债 抵销后递延所得税资产 递延所得税资产和负债 抵销后递延所得税资产
           项目
                            期末互抵金额          或负债期末余额            期初互抵金额          或负债期初余额

递延所得税资产                                           3,810,607.07                                      5,424,697.80


(3)未确认递延所得税资产明细

                                                                                                              单位: 元

                  项目                                期末余额                                期初余额

可抵扣暂时性差异                                                   3,374,477.71

可抵扣亏损                                                         2,975,773.11

合计                                                               6,350,250.82


13、短期借款

(1)短期借款分类

                                                                                                              单位: 元

                  项目                                期末余额                                期初余额

质押借款                                                         242,950,000.00                          200,200,000.00

保证借款                                                         245,000,000.00                          153,900,000.00

合计                                                             487,950,000.00                          354,100,000.00

短期借款分类的说明:

(1)质押借款:本公司子公司东莞金叶用定期存款作质押向银行借款45,250,000.00元;用定
期存款和应收账款作质押向银行借款98,000,000.00元(注:本公司及实际控制人朱要文、金
叶珠宝同时提供保证担保);用九五集团500万金叶股份质押(暂作价人民币14325万元)向


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银行借款70,000,000.00元,同时金叶珠宝、九五集团、深圳易道资产管理有限公司和朱要文
提供担保;子公司文化公司用定期存款作质押向银行借款29,700,000.00元。
(2)保证借款:本公司信用借款30,000,000.00元。本公司为子公司东莞金叶信用借款
45,000,000.00元提供担保(同时实际控制人朱要文提供担保)。本公司为子公司前海公司信
用借款170,000,000.00元提供担保(同时东莞金叶、九五集团和朱要文、周汉生提供担保)。

14、应付票据

                                                                                                         单位: 元

                种类                              期末余额                               期初余额

银行承兑汇票                                                 812,850,000.00                         720,000,000.00
                                                                     应付票据说明
合计                                                812,850,000.00                                  720,000,000.00

注:应付票据说明 其中:本公司向子公司东莞金叶购买商品开出银行承兑汇票 400,000,000.00 元、信用证 200,000,000.00
元,本公司子公司前海金叶向东莞金叶购买商品开出银行承兑汇票 50,000,000.00 元,以上票据东莞金叶已贴现。
本期末已到期未支付的应付票据总额为 0.00 元。


15、应付账款

(1)应付账款列示

                                                                                                         单位: 元

                项目                              期末余额                               期初余额

一年以内(含 1 年)                                           39,125,756.50                          56,233,960.94

一年以上                                                       2,724,504.88                           1,431,777.78

合计                                                          41,850,261.38                          57,665,738.72


16、预收款项

(1)预收款项列示

                                                                                                         单位: 元

                项目                              期末余额                               期初余额

1 年以内(含 1 年)                                          327,286,843.26                         107,718,917.90

1 年以上                                                       4,079,305.70                           2,671,839.70

合计                                                         331,366,148.96                         110,390,757.60


17、应付职工薪酬

(1)应付职工薪酬列示

                                                                                                         单位: 元


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         项目             期初余额            本期增加              本期减少               期末余额

一、短期薪酬                13,916,854.14       45,773,389.93           43,802,452.09          15,887,791.98

二、离职后福利-设定提
                                28,578.36        2,092,316.75            2,103,056.75             17,838.36
存计划

合计                        13,945,432.50       47,865,706.68           45,905,508.84          15,905,630.34


(2)短期薪酬列示

                                                                                                   单位: 元

         项目             期初余额            本期增加              本期减少               期末余额

1、工资、奖金、津贴和
                            13,645,728.31       42,268,323.85           40,247,718.72          15,666,333.44
补贴

2、职工福利费                                    1,657,605.04            1,657,605.04

3、社会保险费                   12,890.06          725,536.43             725,841.95              12,584.54

    其中:医疗保险费            11,455.20          545,463.90             545,614.70               11,304.40

             工伤保险费              551.88        151,314.84             151,447.78                  418.94

             生育保险费              882.98         28,757.69              28,779.47                  861.20

4、住房公积金                   14,620.00          791,189.60             776,289.60              29,520.00

5、工会经费和职工教育
                               243,615.77          330,735.01             394,996.78             179,354.00
经费

合计                        13,916,854.14       45,773,389.93           43,802,452.09          15,887,791.98


(3)设定提存计划列示

                                                                                                   单位: 元

         项目             期初余额            本期增加              本期减少               期末余额

1、基本养老保险                 27,503.20        1,938,157.04            1,948,957.04             16,703.20

2、失业保险费                    1,075.16          154,159.71             154,099.71                1,135.16

合计                            28,578.36        2,092,316.75            2,103,056.75             17,838.36

其他说明:


18、应交税费

                                                                                                   单位: 元

                  项目                        期末余额                              期初余额

增值税                                                   8,673,324.86                          12,996,681.82

消费税                                                    706,050.24                            1,198,384.79




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营业税                                             948,306.93                            1,106,753.74

企业所得税                                       19,481,478.10                          26,854,185.21

个人所得税                                         235,643.60                             172,389.81

城市维护建设税                                     710,347.48                            1,209,563.91

教育费附加及地方教育费附加                         823,203.23                             977,562.54

印花税                                             526,676.79                             671,998.72

堤围费                                             619,851.91                             215,240.19

合计                                             32,724,883.14                          45,402,760.73

其他说明:


19、应付利息

                                                                                            单位: 元

                 项目                期末余额                               期初余额

短期借款应付利息                                   646,927.96                             644,077.08

合计                                               646,927.96                             644,077.08

重要的已逾期未支付的利息情况:
                                                                                            单位: 元

               借款单位              逾期金额                               逾期原因

其他说明:


20、其他应付款

(1)按款项性质列示其他应付款

                                                                                            单位: 元

                 项目                期末余额                               期初余额

押金及保证金                                    130,508,651.93                         135,590,740.93

代收代付款                                         216,726.09                            1,607,725.52

暂收款                                            7,090,559.93                           3,496,338.90

应付租赁黄金资产租赁费                            7,856,365.97                          10,110,020.61

合计                                            145,672,303.92                         150,804,825.96


(2)账龄超过 1 年的重要其他应付款

                                                                                            单位: 元

                 项目                期末余额                         未偿还或结转的原因

广东粤宝黄金投资有限公司                          1,000,000.00 尚未到合同约定期限


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广东恒生珠宝金行有限公司                                                  18,811,200.00 尚未到合同约定期限

深圳市志瑞首饰有限公司                                                   102,001,451.93 委托销售保证金

合计                                                                     121,812,651.93                    --

其他说明


21、预计负债

                                                                                                                           单位: 元

             项目                         期末余额                           期初余额                          形成原因

                                                                                                    本公司在破产重整过程中对
其他                                                 1,506,641.14                    1,506,641.14 债权人未申报的债权按破产
                                                                                                    重整方案预留的债权。

合计                                                 1,506,641.14                    1,506,641.14                 --

其他说明,包括重要预计负债的相关重要假设、估计说明:


22、股本

                                                                                                                            单位:元

                                                              本次变动增减(+、—)
                    期初余额                                                                                            期末余额
                                    发行新股           送股         公积金转股            其他          小计

股份总数          557,134,734.00                                                                                   557,134,734.00

其他说明:


23、资本公积

                                                                                                                           单位: 元

           项目                    期初余额                   本期增加                  本期减少                 期末余额

资本溢价(股本溢价)                  4,006,738.52                                                                      4,006,738.52

其他资本公积                        393,317,204.03                                                                 393,317,204.03

合计                                397,323,942.55                                                                 397,323,942.55

其他说明,包括本期增减变动情况、变动原因说明:


24、盈余公积

                                                                                                                           单位: 元

           项目                    期初余额                   本期增加                  本期减少                 期末余额

法定盈余公积                         22,047,272.95                                                                     22,047,272.95

合计                                 22,047,272.95                                                                     22,047,272.95

盈余公积说明,包括本期增减变动情况、变动原因说明:

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25、未分配利润

                                                                                                                      单位: 元

                     项目                                     本期                                     上期

调整前上期末未分配利润                                                328,778,163.66                          219,782,651.14

调整后期初未分配利润                                                  328,778,163.66                          219,782,651.14

加:本期归属于母公司所有者的净利润                                     71,758,408.67                           68,424,665.42

    应付普通股股利                                                                                             32,559,631.10

期末未分配利润                                                        400,536,572.33                          255,647,685.46

调整期初未分配利润明细:
1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响期初未分配利润 0.00 元。
2)、由于会计政策变更,影响期初未分配利润 0.00 元。
3)、由于重大会计差错更正,影响期初未分配利润 0.00 元。
4)、由于同一控制导致的合并范围变更,影响期初未分配利润 0.00 元。
5)、其他调整合计影响期初未分配利润 0.00 元。


26、营业收入和营业成本

                                                                                                                      单位: 元

                                       本期发生额                                             上期发生额
           项目
                               收入                    成本                          收入                      成本

主营业务                     4,729,299,595.30        4,505,238,181.74               4,316,065,624.39       4,081,608,701.70

其他业务                        21,829,478.35             472,658.07                   2,450,852.69

合计                         4,751,129,073.65        4,505,710,839.81               4,318,516,477.08       4,081,608,701.70


27、营业税金及附加

                                                                                                                      单位: 元

                  项目                              本期发生额                                    上期发生额

消费税                                                               5,463,936.18                               2,423,392.00

营业税                                                               1,271,192.13

城市维护建设税                                                       3,181,323.72                               2,137,825.50

教育费附加                                                           2,757,792.77                               1,898,414.39

合计                                                             12,674,244.80                                  6,459,631.89

其他说明:




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28、销售费用

                                                                            单位: 元

               项目   本期发生额                           上期发生额

职工薪酬                            9,337,020.51                        13,194,724.50

差旅费                               730,350.46                          2,042,832.81

办公费                               570,919.56                           396,852.84

广告费及业务宣传费                 15,028,466.91                         3,551,973.07

租赁费                             49,499,738.52                        67,117,460.75

保险费                               297,619.50

业务招待费                           358,238.30                           485,786.88

水电费                                36,898.59                           495,740.13

装修费                               777,562.86                           656,421.95

佣金支出                            1,172,526.16                         1,074,908.40

检测费                                33,404.85

折旧费                               402,143.58                           361,764.13

其他                                2,396,352.19                         6,427,795.00

合计                               80,641,241.99                        95,806,260.46

其他说明:


29、管理费用

                                                                            单位: 元

               项目   本期发生额                           上期发生额

职工薪酬                           16,119,521.84                        10,941,986.68

办公费                              1,141,433.04                          680,871.29

差旅费                              1,570,975.70                         2,568,858.67

折旧费                               520,650.15                           749,201.24

租赁费                              3,915,727.92                         4,119,548.07

税金                                2,502,107.68                         2,921,242.21

业务招待费                          1,581,848.65                          898,910.43

中介机构费                           141,478.23                          2,369,963.87

研发费用                            2,027,406.17                         3,582,092.68

车辆费用                             826,278.96

其他                                7,315,559.43                         3,806,844.46

合计                               37,662,987.77                        32,639,519.60


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其他说明:


30、财务费用

                                                                                                            单位: 元

                    项目                    本期发生额                                   上期发生额

利息支出                                                 39,007,395.53                                  29,814,755.82

减:利息收入                                             -24,383,556.51                               -16,322,968.30

手续费支出                                                1,456,509.63                                   1,814,307.23

其他支出                                                      2,296.16                                       1,379.32

合计                                                     16,082,644.81                                  15,307,474.07

其他说明:


31、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                                              2,093,948.72                                   1,260,158.84

二、存货跌价损失                                         10,852,210.89                                   5,949,134.83

合计                                                     12,946,159.61                                   7,209,293.67

其他说明:


32、营业外收入

                                                                                                            单位: 元

                                                                                      计入当期非经常性损益的金
             项目           本期发生额                      上期发生额
                                                                                                   额

其中:固定资产处置利得                    2,661.04                        48,333.31                          2,661.04

政府补助                           3,741,877.80                      7,834,752.19                        3,741,877.80

其他                                  16,141.24                                                            16,141.24

合计                               3,760,680.08                      7,883,085.50                        3,760,680.08

计入当期损益的政府补助:
                                                                                                            单位: 元

           补助项目        本期发生金额                    上期发生金额                 与资产相关/与收益相关

龙头企业奖励资金                                                          11,252.19 与收益相关

民营经济发展专项资金                  53,000.00                                       与收益相关

专利资助费                            39,500.00                           54,500.00 与收益相关

补充流动资金                       3,649,377.80                      7,765,000.00 与收益相关


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就业训练新联补贴                                                             4,000.00 与收益相关

合计                                     3,741,877.80                  7,834,752.19                --

其他说明:

根据《中共酉阳土家族苗族自治县委酉阳土家族苗族自治县人民政府关于印发<酉阳自治县招商引资优惠
政策(试行)>通知》(酉阳委发[2013]8号)文件的有关规定,对新办工业企业按税收贡献情况给予三年
财政奖励扶持,支持企业补充流动资金不足及扩大再生产。

33、营业外支出

                                                                                                            单位: 元

                                                                                        计入当期非经常性损益的金
             项目                 本期发生额                  上期发生额
                                                                                                   额

其中:固定资产处置损失                     117,088.58                       46,805.05

对外捐赠                                                                    61,000.00

滞纳金                                                                      96,005.26

其他                                      129,029.92                        14,222.81

合计                                       246,118.50                   218,033.12

其他说明:


34、所得税费用

(1)所得税费用表

                                                                                                            单位: 元

                    项目                       本期发生额                                 上期发生额

当期所得税费用                                              17,023,195.91                                9,109,857.92

递延所得税费用                                               1,614,090.73                                8,708,434.16

合计                                                        18,637,286.64                               17,818,292.08


(2)会计利润与所得税费用调整过程

                                                                                                            单位: 元

                           项目                                                本期发生额

利润总额                                                                                                88,925,516.44

按法定/适用税率计算的所得税费用                                                                         22,231,379.11

子公司适用不同税率的影响                                                                                -3,906,857.04

调整以前期间所得税的影响                                                                                -1,929,221.98

非应税收入的影响                                                                                          -549,640.58



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不可抵扣的成本、费用和损失的影响                                                                     646,999.70

使用前期未确认递延所得税资产的可抵扣亏损的影响                                                       -429,792.01

本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣亏
                                                                                                     462,121.32
损的影响

调整以前年度确认递延所得税                                                                          2,039,399.97

其他                                                                                                  72,898.15

所得税费用                                                                                         18,637,286.64

其他说明


35、现金流量表项目

(1)收到的其他与经营活动有关的现金

                                                                                                       单位: 元

                 项目                            本期发生额                           上期发生额

银行存款利息                                                  24,434,471.69                        13,040,469.25

收到往来款                                                     4,379,025.53                         1,582,633.39

政府补助                                                         53,000.00

保证金                                                          310,000.00                          1,870,000.00

委托销售保证金                                                                                   115,000,000.00

其他                                                           2,182,382.29                          330,377.06

合计                                                          31,358,879.51                      131,823,479.70

收到的其他与经营活动有关的现金说明:


(2)支付的其他与经营活动有关的现金

                                                                                                       单位: 元

                 项目                            本期发生额                           上期发生额

银行手续费                                                     1,508,167.16                         1,584,283.55

办公费                                                         3,135,623.40                         1,756,444.39

差旅费                                                         2,350,108.21                         3,086,898.13

广告宣传费                                                     5,200,423.11                         1,499,405.03

水电费                                                          130,024.45

业务招待费                                                     1,885,543.05                         1,236,816.92

支付往来款                                                    11,816,673.89                        62,389,846.79

中介咨询费                                                     3,476,626.54                         2,361,565.95

租赁费                                                         8,213,987.78                         9,714,334.95


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保险费                                               1,023,488.41                          773,461.49

佣金支出                                              565,100.00                           199,333.33

装修费                                                 95,508.90

履约保证金                                            620,000.00                           711,573.56

黄金租赁费                                          52,534,603.86                        58,901,308.84

检测费                                                                                     290,891.61

专利费                                                                                      82,100.00

其他                                                 4,613,681.06                         3,614,086.90

合计                                                97,169,559.82                      148,202,351.44

支付的其他与经营活动有关的现金说明:


(3)收到的其他与投资活动有关的现金

                                                                                             单位: 元

                 项目                  本期发生额                           上期发生额

石油项目保证金                                      30,110,843.36

合计                                                30,110,843.36

收到的其他与投资活动有关的现金说明:


(4)支付的其他与投资活动有关的现金

                                                                                             单位: 元

                 项目                  本期发生额                           上期发生额

石油项目保证金                                                                           30,000,000.00

合计                                                                                     30,000,000.00

支付的其他与投资活动有关的现金说明:


(5)收到的其他与筹资活动有关的现金

                                                                                             单位: 元

                 项目                  本期发生额                           上期发生额

黄金租赁业务保证金及定期存款质押释
                                                352,934,850.00                         640,056,500.00


短期借款业务保证金及定期存款质押释
                                                146,650,000.00


银行承兑汇票保证金释放                          360,000,000.00

合计                                            859,584,850.00                         640,056,500.00

收到的其他与筹资活动有关的现金说明:


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(6)支付的其他与筹资活动有关的现金

                                                                                                  单位: 元

                项目                       本期发生额                            上期发生额

黄金租赁业务保证金及定期存款质押                       472,447,800.00                        911,058,850.00

短期借款业务保证金及定期存款质押                       128,450,000.00

银行承兑汇票保证金                                     422,900,000.00

购买少数股东权益                                          1,000,000.00

合计                                                 1,024,797,800.00                        911,058,850.00

支付的其他与筹资活动有关的现金说明:


36、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                                                   70,288,229.80                        69,332,355.99

加:资产减值准备                                         12,946,159.61                          7,209,293.67

固定资产折旧、油气资产折耗、生产性生
                                                          3,706,229.10                          3,418,796.67
物资产折旧

无形资产摊销                                               137,336.70                            137,336.70

长期待摊费用摊销                                           919,551.25                           4,278,990.37

处置固定资产、无形资产和其他长期资产
                                                             -2,661.04                            -45,849.87
的损失(收益以“-”号填列)

固定资产报废损失(收益以“-”号填列)                     117,088.58                             44,296.61

财务费用(收益以“-”号填列)                           39,004,547.54                        22,780,620.55

递延所得税资产减少(增加以“-”号填列)                  1,614,090.73                          8,708,434.16

存货的减少(增加以“-”号填列)                     -228,087,141.68                         -218,566,378.95

经营性应收项目的减少(增加以“-”号填
                                                     -149,841,040.95                         -464,200,424.43
列)

经营性应付项目的增加(减少以“-”号填
                                                        282,162,563.11                     1,201,947,767.06
列)

其他                                                     -3,330,282.93                        -37,176,160.66

经营活动产生的现金流量净额                               29,634,669.82                       597,869,077.87

2.不涉及现金收支的重大投资和筹资活             --                                    --



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动:

3.现金及现金等价物净变动情况:                --                                       --

加:现金等价物的期末余额                                87,533,256.92                           254,217,351.09

减:现金等价物的期初余额                                99,398,148.63                            54,188,404.06

现金及现金等价物净增加额                               -11,864,891.71                           200,028,947.03


(2)现金和现金等价物的构成

                                                                                                     单位: 元

                 项目                       期末余额                                 期初余额

其中:库存现金                                           3,453,912.89                             2,230,907.00

       可随时用于支付的银行存款                         84,079,344.03                            97,167,241.63

二、现金等价物                                          87,533,256.92                            99,398,148.63

三、期末现金及现金等价物余额                            87,533,256.92                            99,398,148.63

其他说明:


如本财务报表附注七.1所注释,本公司用于黄金租赁业务的保证金存款及定期存款质押904,908,200.00元、
用于短期借款业务的保证金存款及定期存款质押99,550,000.00元、活期保证金存款200,000.00元、履约保证
金存款60,000.00元、银行承兑汇票及开立信用证保证金422,900,642.35元不作为现金及现金等价物。



37、所有权或使用权受到限制的资产

                                                                                                     单位: 元

                 项目                     期末账面价值                               受限原因

                                                                        短期借款、黄金租赁、银承、信用证等
货币资金                                            1,427,618,842.35
                                                                        保证金

存货                                                   239,017,094.02 黄金租赁抵押

固定资产                                                18,789,574.64 黄金租赁抵押

无形资产                                                 3,755,380.67 黄金租赁抵押

合计                                                1,689,180,891.68                    --

其他说明:




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八、合并范围的变更

九、在其他主体中的权益

1、在子公司中的权益

(1)企业集团的构成


                                                                             持股比例
  子公司名称        主要经营地       注册地        业务性质                                             取得方式
                                                                     直接               间接

东莞市金叶珠宝                                                                                      同一控制其企业
                 东莞市          东莞市         制造业                 100.00%
有限公司                                                                                            合并

深圳前海金叶珠
宝实业发展有限 深圳市            深圳市         商业                   100.00%                      设立
公司

金叶珠宝矿业投
                 北京市          北京市         投资、咨询             100.00%                      设立
资有限公司

金叶珠宝(上海)
                上海市           上海市         贸易                    51.00%                      设立
有限公司

金叶珠宝(北京)
                北京市           北京市         贸易                    51.00%                      设立
有限公司

重庆金叶珠宝加
                 酉阳县          酉阳县         制造业                 100.00%                      设立
工销售有限公司

深圳市金叶珠宝
                 深圳市          深圳市         商业                   100.00%                      设立
有限公司

重庆两江金叶珠
                 重庆市          重庆市         商业                   100.00%                      设立
宝有限公司

东莞市金叶珠宝
                 东莞市          东莞市         商业                   100.00%                      设立
文化有限公司

在子公司的持股比例不同于表决权比例的说明:
持有半数或以下表决权但仍控制被投资单位、以及持有半数以上表决权但不控制被投资单位的依据:
对于纳入合并范围的重要的结构化主体,控制的依据:
确定公司是代理人还是委托人的依据:
其他说明:


(2)重要的非全资子公司

                                                                                                           单位: 元

                                              本期归属于少数股东的 本期向少数股东宣告分
       子公司名称         少数股东持股比例                                                     期末少数股东权益余额
                                                       损益                 派的股利



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金叶珠宝(上海)有限
                                               49.00%                 -939,090.96                                              50,805,155.31
公司

金叶珠宝(北京)有限
                                               49.00%                 -531,087.91                                              47,677,458.94
公司

子公司少数股东的持股比例不同于表决权比例的说明:
其他说明:


(3)重要非全资子公司的主要财务信息

                                                                                                                                     单位: 元

                                      期末余额                                                          期初余额
 子公司
           流动资      非流动      资产合    流动负    非流动     负债合    流动资      非流动      资产合      流动负      非流动    负债合
  名称
             产         资产         计        债          负债     计         产        资产         计          债        负债        计

金叶珠
宝(上     177,082, 926,897. 178,009, 74,325,7                    74,325,7 105,002, 1,071,90 106,074, 473,912.                        473,912.
海)有限     855.81          48     753.29     62.87                62.87      510.21       4.76      414.97           38                     38
公司

金叶珠
宝(北     93,044,1               93,054,0 -4,246,8               -4,246,8 94,160,8 11,068.1 94,171,9 -4,212,8                        -4,212,8
                       9,879.14
京)有限       70.39                 49.53     87.09                87.09       34.24           6      02.40      87.09                  87.09
公司

                                                                                                                                     单位: 元

                                          本期发生额                                                   上期发生额
子公司名称                                     综合收益总 经营活动现                                            综合收益总 经营活动现
                  营业收入          净利润                                      营业收入            净利润
                                                      额          金流量                                               额            金流量

金叶珠宝(上 62,258,006.2                                                      597,513,582.
                                 -1,916,512.17 -1,916,512.17 -2,751,843.29                      1,264,695.42 1,264,695.42 -1,902,382.41
海)有限公司                 4                                                            91

金叶珠宝(北                                                                                                                   -99,999,295.7
                         0.00 -1,083,852.87 -1,083,852.87         -52,953.90             0.00       -3,165.70      -3,165.70
京)有限公司                                                                                                                                   0

其他说明:


十、关联方及关联交易

1、本企业的母公司情况


                                                                                                母公司对本企业的 母公司对本企业的
   母公司名称                    注册地               业务性质              注册资本
                                                                                                     持股比例                表决权比例

                                               投资兴办实业;房地
深圳前海九五企业
                       深圳市                  产开发;国内贸易;60,000,000.00                                 29.95%                  29.95%
集团有限公司
                                               从事货物及技术的



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                                      进出口业务;投资咨
                                      询

本企业的母公司情况的说明




本企业最终控制方是自然人朱要文。
其他说明:


2、本企业的子公司情况

本企业子公司的情况详见附注“九、在其他主体中的权益”。


3、其他关联方情况


                     其他关联方名称                                       其他关联方与本企业关系

深圳易道资产管理有限公司                                   本公司母公司第二大股东

其他说明


4、关联交易情况

(1)关联担保情况

本公司作为担保方
                                                                                                       单位: 元

      被担保方               担保金额              担保起始日             担保到期日       担保是否已经履行完毕

本公司作为被担保方
                                                                                                       单位: 元

       担保方                担保金额              担保起始日             担保到期日       担保是否已经履行完毕

关联担保情况说明
本公司作为被担保方:




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(2)关键管理人员报酬

                                                                                           单位: 元

               项目                        本期发生额                       上期发生额


十一、承诺及或有事项

1、重要承诺事项

资产负债表日存在的重要承诺
截止2015年6月30日公司无重大承诺事项。


2、或有事项

(1)资产负债表日存在的重要或有事项

    1、本公司子公司前海金叶2012年9月24日与洛阳金瑞珠宝有限公司(以下简称“金瑞公司”)签订《黄
金租赁及担保合同》,由前海金叶向金瑞公司出租黄金6,781.86克,租赁期限一年。租赁期限届满后,金
瑞公司未按照合同约定归还租赁黄金。此外,金瑞公司已预付50%价款的形式购买了前海金叶总价值
1,724,055.00元的镶嵌翡翠类货品,并约定尾款862,027.00元于2012年12月31日前付清,双方签订了《金叶
珠宝活动协议》。付款期限届满后,金瑞公司未按照约定履行付款义务。2013年11月21日,前海金叶依法
向深圳市罗湖区人民法院(以下简称“罗湖区法院”)起诉了金瑞公司及担保人袁凯,诉讼标的金额总计
4,182,770.50元(包括黄金货品价值1,778,339.30元,加工费36,182.25元,租赁使用费128,363.95元,逾期未
归还违约金67,577.00元,货款862,027.00元,逾期付款违约金1,310,281.00元),罗湖区法院受理了本案(案
号2013深罗法民二初第3047号)。为保证诉讼后对方可执行的财产,罗湖区法院依前海金叶的申请执行了
诉讼财产保全。同时本公司根据谨慎性原则已对应收洛阳金瑞款项全额计提坏账准备。2014年7月7日,罗
湖区法院(2013)深罗法民二初字第3047号《民事判决书》判决金瑞公司返还黄金货品及支付租赁使用费
及违约金。截至本财务报告报出日,洛阳金瑞未执行法院判决。
    2、本公司子公司深圳金叶2014年7月14日与杭州盛威万盎金业有限公司(以下简称“杭州盛威”)签订
《加工购销合同》,约定深圳金叶向杭州盛威供应黄金饰品,杭州盛威可以选择直接购买或者来料加工的
方式与深圳金叶进行结算。在杭州盛威提货后5个自然日内结清货款或欠料。如未及时结清货款或欠料,
自提货后第6天起依据所欠货款或所欠金料的价值按照月利率1.5%支付违约金。2014年7月15日深圳金叶与
杭州盛威签订了《房地产最高额抵押合同》,杭州盛威将位于杭州市桐庐县城白云源东路179号的物业抵
押给深圳金叶,作为履行《加工购销合同》的保证(上述物业杭州盛威已抵押给银行,深圳金叶未办理抵
押登记)。深圳金叶依约向杭州盛威提供黄金饰品,所欠货款7,616,868.00元未按期归还。深圳金叶向深圳
市罗湖区人民提起诉讼。2014年12月15日,罗湖区法院(2014)深罗法民二初字第5256号《民事判决书》
判决杭州盛威支付货款及违约金。截至本财务报告报出日,杭州盛威未执行法院判决。



(2)公司没有需要披露的重要或有事项,也应予以说明

公司不存在需要披露的重要或有事项。


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3、其他

十二、其他重要事项

1、其他

一、租赁
1.本公司为承租方
                     剩余租赁期                                               最低租赁付款额
1年以内                                                                                 36,737,738.15



十三、母公司财务报表主要项目注释

1、应收账款

(1)应收账款分类披露

                                                                                                                 单位: 元

                                          期末余额                                         期初余额

                        账面余额              坏账准备                   账面余额            坏账准备
       类别
                                                     计提比 账面价值                                             账面价值
                      金额       比例      金额                        金额      比例     金额    计提比例
                                                      例

按信用风险特征组
                     151,625,                               151,625,3 213,048                                213,048,51
合计提坏账准备的                100.00%                                         100.00%
                       300.39                                  00.39 ,516.76                                          6.76
应收账款

                     151,625,                               151,625,3 213,048                                213,048,51
合计                            100.00%                                         100.00%
                       300.39                                  00.39 ,516.76                                          6.76

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,按账龄分析法计提坏账准备的应收账款:
√ 适用 □ 不适用
                                                                                                                 单位: 元

                                                                       期末余额
              账龄
                                          应收账款                     坏账准备                       计提比例

1 年以内分项

信用期内                                      151,625,300.39                                                        0.00%

1 年以内小计                                  151,625,300.39                                                        5.00%

1至2年                                                                                                             20.00%

2至3年                                                                                                             30.00%


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3 年以上                                                                                                                      100.00%

合计                                          151,625,300.39

确定该组合依据的说明:
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:


(2)按欠款方归集的期末余额前五名的应收账款情况




2、其他应收款

(1)其他应收款分类披露

                                                                                                                             单位: 元

                                          期末余额                                               期初余额

                         账面余额             坏账准备                        账面余额              坏账准备
       类别
                                                     计提比 账面价值                                                        账面价值
                       金额      比例      金额                            金额       比例       金额       计提比例
                                                       例

单项金额重大并单
                    1,000,00              1,000,00                         1,000,0             1,000,000
独计提坏账准备的                  6.39%              100.00%        0.00              2.85%                  100.00%              0.00
                         0.00                 0.00                          00.00                    .00
其他应收款

按信用风险特征组
                    14,655,9              992,002.             13,663,93 34,035,               895,915.6                    33,139,978.
合计提坏账准备的                 93.61%               6.34%                          97.15%                    2.63%
                        34.06                  17                   1.89 893.94                         7                           27
其他应收款

                    15,655,9              1,992,00             13,663,93 35,035,               1,895,915                    33,139,978.
合计                            100.00%              12.72%                          100.00%                   5.41%
                        34.06                 2.17                  1.89 893.94                      .67                            27

期末单项金额重大并单项计提坏账准备的其他应收款:
√ 适用 □ 不适用
                                                                                                                             单位: 元

                                                                       期末余额
 其他应收款(按单位)
                                其他应收款                  坏账准备                  计提比例                  计提理由

昆明鼎耀股权投资基金
                                    1,000,000.00               1,000,000.00                    100.00% 无法收回
管理有限公司

合计                                1,000,000.00               1,000,000.00              --                            --

组合中,按账龄分析法计提坏账准备的其他应收款:
√ 适用 □ 不适用

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                                                                                                                   单位: 元

                                                                      期末余额
             账龄
                                      其他应收款                     坏账准备                           计提比例

1 年以内分项

1 年以内小计                               13,489,448.06                       167,510.17                             5.00%

1至2年                                        421,630.00                         84,326.00                           20.00%

2至3年                                             6,700.00                         2,010.00                         30.00%

3 年以上                                      738,156.00                       738,156.00                          100.00%

合计                                       14,655,934.06                       992,002.17

确定该组合依据的说明:
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


(2)其他应收款按款项性质分类情况

                                                                                                                   单位: 元

                  款项性质                            期末账面余额                              期初账面余额

职工代扣款                                                               3,568.00                                   1,894.44

个人往来款                                                           687,987.20                                 653,830.70

押金及保证金                                                         823,495.10                                4,241,924.16

暂付款                                                            14,140,883.76                              30,138,244.64

合计                                                              15,655,934.06                              35,035,893.94


(3)按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                                   单位: 元

                                                                                 占其他应收款期末
       单位名称          款项的性质        期末余额               账龄                                  坏账准备期末余额
                                                                                 余额合计数的比例

金叶珠宝矿业投资有
                      往来款               10,139,244.64 1-3 年                                64.76%
限公司

北京银行中轴路支行 黄金租赁费用             1,143,970.46 1 年以内                              7.31%               57,198.52

昆明鼎耀股权投资基
                      暂付款                1,000,000.00 1 年以内                              6.39%           1,000,000.00
金管理有限公司

北京南银大厦物业      押金                    814,545.10 1-3 年以上                            5.20%            742,432.96

梁凤冰                押金                    798,002.00 一年以内                              5.10%               39,900.10



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合计                          --               13,895,762.20         --                         88.76%        1,839,531.58


3、长期股权投资

                                                                                                                   单位: 元

                                        期末余额                                              期初余额
       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

对子公司投资      1,174,183,053.08                  1,174,183,053.08 1,174,183,053.08                      1,174,183,053.08

合计              1,174,183,053.08                  1,174,183,053.08 1,174,183,053.08                      1,174,183,053.08


(1)对子公司投资

                                                                                                                   单位: 元

                                                                                           本期计提减值准 减值准备期末余
   被投资单位         期初余额          本期增加         本期减少          期末余额
                                                                                                 备              额

东莞市金叶珠宝
                    812,183,053.08                                        812,183,053.08
有限公司

深圳前海金叶珠
宝实业发展有限      200,000,000.00                                        200,000,000.00
公司

金叶珠宝矿业投
                     60,000,000.00                                         60,000,000.00
资有限公司

金叶珠宝(北京)
                     51,000,000.00                                         51,000,000.00
有限公司

金叶珠宝(上海)
                     51,000,000.00                                         51,000,000.00
有限公司

合计               1,174,183,053.08                                  1,174,183,053.08


4、营业收入和营业成本

                                                                                                                   单位: 元

                                            本期发生额                                        上期发生额
           项目
                                     收入                  成本                       收入                  成本

主营业务                           463,745,863.41         451,147,133.94              217,986,751.51        213,028,060.05

合计                               463,745,863.41         451,147,133.94              217,986,751.51        213,028,060.05

其他说明:




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十四、补充资料

1、当期非经常性损益明细表

√ 适用 □ 不适用
                                                                                                        单位: 元

                    项目                              金额                                    说明

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                           3,741,877.80
受的政府补助除外)

除上述各项之外的其他营业外收入和支出                            -227,316.22

减:所得税影响额                                                 513,455.89

合计                                                           3,001,105.69                    --

对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公
开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应
说明原因。
□ 适用 √ 不适用


2、净资产收益率及每股收益


                                                                                       每股收益
          报告期利润                   加权平均净资产收益率
                                                                      基本每股收益(元/股) 稀释每股收益(元/股)

归属于公司普通股股东的净利润                                  5.35%                    0.13                  0.13

扣除非经常性损益后归属于公司
                                                              5.13%                    0.12                  0.12
普通股股东的净利润




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                                    第十节 备查文件目录

一、载有董事长签名的2015年半年度报告文本;
二、载有公司负责人、主管会计工作负责人、会计机构负责人签名并盖章的财务报告文本;
三、报告期内在《中国证券报》、《证券时报》、巨潮资讯网上公开披露过的公司文件的正本及公告的原稿;
四、公司章程文本;
五、其他有关资料。




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