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国恒退(000594)公告正文

国恒铁路:2012年半年度报告

公告日期:2012-08-15

                                                            天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                       2012 年半年度报告
                                           一、重要提示
    本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    所有董事均已出席了审议本次半年报的董事会会议。
    未经审计
    公司负责人蔡文杰、主管会计工作负责人刘力及会计机构负责人(会计主管人员) 刘力声明:保证半年度报告中财务报告的真实、完整。
                                       二、公司基本情况(一)公司信息
    A 股代码                 000594                                 B 股代码
    A 股简称                 国恒铁路                               B 股简称
    上市证券交易所           深圳证券交易所
    公司的法定中文名称       天津国恒铁路控股股份有限公司
    公司的法定中文名称缩写   国恒铁路
    公司的法定英文名称       TIANJIN GOOD HAND RAILWAY HOLDING CO.,LTD
    公司的法定英文名称缩写   GOOD HAND RAILWAY
    公司法定代表人           蔡文杰
    注册地址                 天津空港物流加工区西三道 166 号 A3 区 224 室
    注册地址的邮政编码       300300
    办公地址                 天津市南开区海泰信息广场 F 座北楼 301 室
    办公地址的邮政编码       300384公司国际互联网网址
    电子信箱                 gtkg000594@126.com(二)联系人和联系方式
                                                   董事会秘书                         证券事务代表
    姓名                                蔡文杰(代)                           卢佳
                                    天津市南开区海泰信息广场 F 座北楼      天津市南开区海泰信息广场 F 座北楼联系地址
                                    301 室                                 301 室
                                                                天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    电话                                 022-23686400                            022-23686400
    传真                                 022-23686220                            022-23686220
    电子信箱                             gtkg000594@126.com                      gtkg000594@126.com(三)信息披露及备置地点
    公司选定的信息披露报纸名称             《中国证券报》、《证券时报》、《上海证券报》、《证券日报》登载半年度报告的中国证监会指定网站网
                                     http://www.cninfo.com.cn址
    公司半年度报告备置地点                 公司证券部
                             三、主要会计数据和业务数据摘要(一)主要会计数据和财务指标以前报告期财务报表是否发生了追溯调整□ 是 √ 否 □ 不适用主要会计数据
                                                                                             本报告期比上年同期增减
             主要会计数据                报告期(1-6 月)                上年同期
                                                                                                       (%)
    营业总收入(元)                                 484,228,349.25             755,892,716.03                  -35.94%
    营业利润(元)                                      12,861,260.91             6,655,475.33                   93.24%
    利润总额(元)                                      12,626,070.34             2,807,500.17                  349.73%
    归属于上市公司股东的净利润(元)                     6,064,928.39             1,287,126.46                   371.2%归属于上市公司股东的扣除非经常性损
                                                 -25,497,372.15               1,265,733.87                -2,114.43%益的净利润(元)
    经营活动产生的现金流量净额(元)                 -26,234,241.41              27,655,884.24                 -194.86%
                                                                                             本报告期末比上年度期末
                                            本报告期末                 上年度期末
                                                                                                     增减(%)
    总资产(元)                                   4,250,644,552.88           4,425,272,549.20                   -3.95%
    归属于上市公司股东的所有者权益(元)           3,082,091,453.88           3,076,026,525.49                     0.2%
    股本(股)                                     1,493,771,892.00           1,493,771,892.00                       0%主要财务指标
                                                                                             本报告期比上年同期增减
             主要财务指标                报告期(1-6 月)                上年同期
                                                                                                       (%)
    基本每股收益(元/股)                                     0.0041                    0.0009                  355.56%
    稀释每股收益(元/股)                                     0.0041                    0.0009                  355.56%扣除非经常性损益后的基本每股收益
                                                          -0.0171                   0.0009                   -0.86%(元/股)
    全面摊薄净资产收益率(%)                                   0.2%                    0.04%                     0.16%
    加权平均净资产收益率(%)                                   0.2%                    0.04%                     0.16%扣除非经常性损益后全面摊薄净资产收
                                                          -0.83%                    0.03%                    -0.86%益率(%)
                                                               天津国恒铁路控股股份有限公司 2012 年半年度报告全文扣除非经常性损益后的加权平均净资产
                                                          -0.83%                      0.03%                   -0.86%收益率(%)每股经营活动产生的现金流量净额(元/
                                                           -0.02                       0.19                 -110.53%股)
                                                                                              本报告期末比上年度同期
                                             本报告期末                  上年度期末
                                                                                                    末增减(%)归属于上市公司股东的每股净资产(元/
                                                            2.06                       2.06                      0%股)
    资产负债率(%)                                             25%                       27.4%                    -8.7%报告期末公司前主要会计数据和财务指标的说明(如有追溯调整,请填写调整说明)(二)境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用3、存在重大差异明细项目
                                                                                         涉及的国际会计准则和/或境
      重大的差异项目            项目金额(元)                     形成差异的原因
                                                                                           外会计准则规定等说明4、境内外会计准则下会计数据差异的说明(三)扣除非经常性损益项目和金额√ 适用 □ 不适用
                       项目                                金额(元)                           说明非流动资产处置损益越权审批或无正式批准文件的税收返还、减免计入当期损益的政府补助(与企业业务密切相关,按照国家统一标准定额或定量享受的政府补助除外)计入当期损益的对非金融企业收取的资金占用费企业取得子公司、联营企业及合营企业的投资成本小于取得投资时应享有被投资单位可辨认净资产公允价值产生的收益非货币性资产交换损益委托他人投资或管理资产的损益因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备
                                                                    天津国恒铁路控股股份有限公司 2012 年半年度报告全文债务重组损益企业重组费用,如安置职工的支出、整合费用等交易价格显失公允的交易产生的超过公允价值部分的损益同一控制下企业合并产生的子公司期初至合并日的当期净损益与公司正常经营业务无关的或有事项产生的损益除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益单独进行减值测试的应收款项减值准备转回对外委托贷款取得的损益采用公允价值模式进行后续计量的投资性房地产公允价值变动产生的损益根据税收、会计等法律、法规的要求对当期损益进行一次性调整对当期损益的影响受托经营取得的托管费收入
    除上述各项之外的其他营业外收入和支出                                -235,190.57
    其他符合非经常性损益定义的损益项目                              42,426,108.78
    少数股东权益影响额                                                   -31,388.61
    所得税影响额                                                    -10,597,229.06
    合计                                                            31,562,300.54                      --公司对“其他符合非经常性损益定义的损益项目”以及根据自身正常经营业务的性质和特点将非经常性损益项目界定为经常性损益的项目的说明
           项目                   涉及金额(元)                                     说明
    无                                                 0.00 无
                                     四、股本变动及股东情况(一)股本变动情况1、股份变动情况表√ 适用 □ 不适用
                            本次变动前                       本次变动增减(+,-)                        本次变动后
                                                                      公积金转
                           数量      比例(%) 发行新股        送股                 其他      小计          数量      比例(%)
                                                                        股
                         206,280,4                                                                      206,280,4
    一、有限售条件股份                    13.81%                                                                         13.81%
                             36.00                                                                          36.001、国家持股2、国有法人持股
    3、其他内资持股          206,280,4    13.81%                                                            206,280,4    13.81%
                                                                       天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                  36.00                                                                           36.00
                             206,280,4                                                                       206,280,4
    其中:境内法人持股                         13.81%                                                                              13.81%
                                 36.00                                                                           36.00境内自然人持股4、外资持股其中:境外法人持股境外自然人持股5.高管股份
                            1,287,491,                                                                       1,287,491
    二、无限售条件股份                         86.19%                                                                              86.19%
                                456.00                                                                         ,456.00
                            1,287,491,                                                                       1,287,491
    1、人民币普通股                            86.19%                                                                              86.19%
                                456.00                                                                         ,456.002、境内上市的外资股3、境外上市的外资股4、其他
                            1,493,771,                                                                       1,493,771
    三、股份总数                                 100%                                                                               100%
                                892.00                                                                         ,892.00股份变动的批准情况(如适用)无股份变动的过户情况无股份变动对最近一期每股收益、每股净资产等财务指标的影响(如有)无公司认为必要或证券监管机构要求披露的其他内容无2、限售股份变动情况√ 适用 □ 不适用
                                       本期解除限售股 本期增加限售股
    股东名称        期初限售股数                                            期末限售股数         限售原因        解除限售日期
                                             数             数
                                                                                                              84247936 股于
                                                                                             股改限售         2009 年 1 月 10
    深圳市国恒实业                                                                               4247936 股;发行 日限售到期,尚
                      206,280,436.00                0.00             0.00     206,280,436.00
    发展有限公司                                                                                 新股限售         未解限;2012 年
                                                                                             122032500 股     12 月 15 日限售
                                                                                                              122032500 股
    合计                  206,280,436.00                0.00             0.00     206,280,436.00         --                   --(二)证券发行与上市情况1、前三年历次证券发行情况√ 适用 □ 不适用
    股票及其衍生证                                                                                 获准上市交易数
                       发行日期        发行价格(元/股)    发行数量           上市日期                           交易终止日期
    券名称                                                                                           量股票类
                    2009 年 12 月 14                                        2009 年 12 月 14                     2010 年 12 月 14
    A 股非公开发行                                      3.20   683,693,750.00                       683,693,750.00
                    日                                                      日                                   日
                                                              天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                                                                                   2012 年 12 月 14
                                                                                                   日可转换公司债券、分离交易可转债、公司债类权证类前三年历次证券发行情况的说明(存续期内利率不同的债券,请分别说明)2、公司股份总数及结构变动及所导致的公司资产负债结构的变动情况□ 适用 √ 不适用3、现存的内部职工股情况□ 适用 √ 不适用(三)股东和实际控制人情况1、报告期末股东总数报告期末股东总数为 150,879.00 户。2、前十名股东持股情况
                                                前十名股东持股情况
                                                                         持有有限售          质押或冻结情况
    股东名称(全称)         股东性质     持股比例(%)    持股总数
                                                                           条件股份     股份状态         数量
    深圳市国恒实业发展有限 境内非国有法                                     206,280,436.
                                               13.81%   206,310,436.00                质押           206,310,436.00
                   公司           人                                              00湖南省轻工盐业集团有限
                               国有法人         2.01%    30,000,000.00          0.00                            0.00
               责任公司
                      徐飞   境内自然人         1.22%    18,230,000.00          0.00                            0.00中国对外经济贸易信托有
                             境内自然人         0.41%     6,147,084.00          0.00                            0.00限公司-新股信贷资产 A10
                    夏小条   境内自然人         0.41%     6,090,000.00          0.00                            0.00申银万国证券股份有限公
                        境内非国有法
    司客户信用交易担保证券                         0.34%     5,120,800.00          0.00                            0.00
                                  人
                   账户广发证券股份有限公司客 境内非国有法
                                                0.28%     4,213,964.00          0.00                            0.00
    户信用交易担保证券账户           人
                    曾湘萍   境内自然人         0.27%     4,105,500.00          0.00                            0.00
                    佘双河   境内自然人         0.24%     3,570,000.00          0.00                            0.00北方国际信托股份有限公
    司-泰通稳健增长型定向集                         0.24%     3,550,000.00          0.00                            0.00
             合资金信托股东情况的说明前十名无限售条件股东持股情况
                                                               天津国恒铁路控股股份有限公司 2012 年半年度报告全文√ 适用 □ 不适用
                                             期末持有无限售条件                  股份种类及数量
                    股东名称
                                                 股份的数量              种类                     数量
            湖南省轻工盐业集团有限责任公司         30,000,000.00 A 股                                30,000,000.00
                                      徐飞         18,230,000.00 A 股                                18,230,000.00中国对外经济贸易信托有限公司—新股信贷资
                                                    6,147,084.00 A 股                                    6,147,084.00
                                   产 A10
                                    夏小条          6,090,000.00 A 股                                    6,090,000.00申银万国证券股份有限公司客户信用交易担保
                                                    5,120,800.00 A 股                                    5,120,800.00
                                 证券账户广发证券股份有限公司客户信用交易担保证券
                                                    4,213,964.00 A 股                                    4,213,964.00
                                     账户
                                    曾湘萍          4,105,500.00 A 股                                    4,105,500.00
                                    佘双河          3,570,000.00 A 股                                    3,570,000.00北方国际信托股份有限公司—泰通稳健增长型
                                                    3,550,000.00 A 股                                    3,550,000.00
                         定向集合资金信托
                                    黄继宗          3,155,228.00 A 股                                    3,155,228.00上述股东关联关系或(及)一致行动人的说明对前十名无限售条件股东,公司未知他们之间是否存在关联关系,也不知是否存在《上市公司股东持股变动信息披露管理办法》中规定的一致行动人.3、控股股东及实际控制人情况(1)控股股东及实际控制人变更情况□ 适用 √ 不适用(2)控股股东及实际控制人具体情况介绍是否有新实际控制人□ 是 √ 否 □ 不适用
    实际控制人名称                                          彭章才
    实际控制人类别                                          个人情况说明彭章才,男,1974年5月出生,大学本科。现为深圳国恒第一大股东。控股股东情况介绍:深圳市国恒实业发展有限公司法定代表人:李晓明成立日期:2003年9月29日注册资本:人民币14200万元注册地址:广东省深圳市罗湖区和平路1199号金田大厦8层公司类别:有限责任公司持股数量:206310436(该数据截至2012年6月30日)持股比例:13.81%股权结构:彭章才持股60%,向兴持股40%经营范围:投资兴办实业、信息咨询及国内商业、物资供销业、物业管理等。(3)公司与实际控制人之间的产权及控制关系的方框图截至本报告期末,彭章才先生现持有深圳市国恒实业发展有限公司60%股权,向兴先生现持有深圳市国恒实业发展有限公司
                                                    天津国恒铁路控股股份有限公司 2012 年半年度报告全文40%股权,因此彭章才先生为本公司实际控制人。(4)实际控制人通过信托或其他资产管理方式控制公司□ 适用 √ 不适用4、其他持股在百分之十以上的法人股东□ 适用 √ 不适用(四)可转换公司债券情况□ 适用 √ 不适用
                            五、董事、监事和高级管理人员
                                                                                                                          天津国恒铁路控股股份有限公司 2012 年半年度报告全文(一)董事、监事和高级管理人员持股变动
                                                                                                                                                                  是否在股东
                                                                                                                             其中:持有 期末持有股
                                             任期起始日 任期终止日 期初持股数 本期增持股 本期减持股 期末持股数                                                    单位或其他
    姓名        职务         性别   年龄                                                                                      限制性股票 票期权数量     变动原因
                                                  期            期         (股)     份数量(股)份数量(股)   (股)                                           关联单位领
                                                                                                                             数量(股)    (股)
                                                                                                                                                                       取薪酬
          董事长、董
                                             2012 年 02 月 2014 年 05 月
    蔡文杰    事会秘书     男            50.00                                     0.00          0.00        0.00        0.00           0.00        0.00              是
                                             07 日        30 日
          (代)
          总经理、董                         2011 年 08 月 2014 年 05 月
    蒋晖                   男            40.00                                     0.00          0.00        0.00        0.00           0.00        0.00              否
          事                                 15 日        30 日
          常务副总经                         2011 年 06 月 2014 年 05 月
    宋金球                 男            50.00                                     0.00          0.00        0.00        0.00           0.00        0.00              是
          理、董事                           10 日        30 日
                                             2011 年 08 月 2012 年 05 月
    周静波    董事         男            50.00                                     0.00          0.00        0.00        0.00           0.00        0.00              否
                                             15 日        30 日
          独立董事
          (2011 离                          2009 年 04 月 2011 年 12 月
    杨德勇                 男            49.00                                     0.00          0.00        0.00        0.00           0.00        0.00              否
          任,继续履                         08 日        05 日
          职)
          独立董事
          (2011 离                          2010 年 11 月 2011 年 12 月
    赫国胜                 男            56.00                                     0.00          0.00        0.00        0.00           0.00        0.00              否
          任,继续履                         16 日        05 日
          职)
                                             2011 年 06 月 2014 年 05 月
    李书锋    独立董事     男            47.00                                     0.00          0.00        0.00        0.00           0.00        0.00              否
                                             10 日        30 日
    张艺拢    监事会主席 男              57.00 2012 年 04 月 2014 年 05 月         0.00          0.00        0.00        0.00           0.00        0.00              否
                                                                                                        天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                                    26 日        30 日
                                                    2012 年 04 月 2014 年 05 月
    王金来       监事        男                 50.00                                 0.00   0.00   0.00   0.00       0.00        0.00            否
                                                    26 日        30 日
                                                    2012 年 04 月 2014 年 05 月
    马坤         监事        女                 24.00                                 0.00   0.00   0.00   0.00       0.00        0.00            否
                                                    26 日        30 日
                                                    2012 年 05 月 2014 年 05 月
    刘斌         副总经理    男                 47.00                                 0.00   0.00   0.00   0.00       0.00        0.00            否
                                                    03 日        30 日
                                                    2009 年 05 月 2014 年 05 月
    阎小佳       副总经理    男                 29.00                                 0.00   0.00   0.00   0.00       0.00        0.00            否
                                                    21 日        30 日
                                                    2011 年 08 月 2014 年 05 月
    金卫民       副总经理    男                 54.00                                 0.00   0.00   0.00   0.00       0.00        0.00            否
                                                    15 日        30 日
                                                    2011 年 08 月 2014 年 05 月
    刘力         财务总监    男                 42.00                                 0.00   0.00   0.00   0.00       0.00        0.00            否
                                                    15 日        30 日
    合计            --        --       --                   --           --                                                            --          --董事、监事、高级管理人员报告期内被授予的股权激励情况□ 适用 √ 不适用
                                                                天津国恒铁路控股股份有限公司 2012 年半年度报告全文(二)任职情况在股东单位任职情况√ 适用 □ 不适用
                                                      在股东单位                                   在股东单位是否领
    任职人员姓名                股东单位名称                            任期起始日期    任期终止日期
                                                      担任的职务                                        取报酬津贴
                                                                    2004 年 11 月
    蔡文杰         深圳市国恒实业发展有限公司             总经理                                       是
                                                                    01 日在股东单位任职情况的说明在其他单位任职情况√ 适用 □ 不适用
                                                      在其他单位                                   在其他单位是否领
    任职人员姓名                其他单位名称                            任期起始日期    任期终止日期
                                                      担任的职务                                        取报酬津贴
               中铁(罗定)铁路有限责任公司、中铁
                                                                    2010 年 05 月
    宋金球         (罗定岑溪)铁路有限责任公司、广东 董事长                                           是
                                                                    08 日
               国恒铁路物资有限公司在其他单位任职情况的说明(三)董事、监事、高级管理人员报酬情况董事、监事、高级管理人
                         董事会、股东会员报酬的决策程序董事、监事、高级管理人
                         董事会及经营管理层讨论决定员报酬确定依据董事、监事和高级管理人
                         97.7 万元员报酬的实际支付情况(四)公司董事、监事、高级管理人员变动情况
    姓名        担任的职务            变动情形        变动日期                          变动原因
                                                2012 年 01 月 10
    刘振波     董事                辞去董事职务                        工作变动原因
                                                日
                                                2012 年 01 月 10
    周静波     董事长              辞去董事长职务                      工作变动原因
                                                日
                                                2012 年 01 月 10
    蔡文杰     董事                担任公司董事                        符合公司任职资格
                                                日
    蔡文杰     董事长、董事会秘书 担任公司董事长    2012 年 02 月 07 符合公司任职资格
                                                                天津国恒铁路控股股份有限公司 2012 年半年度报告全文
            (代)                              日
                                                2012 年 04 月 26
    张艺拢      监事会主席         担任公司监事                        符合公司任职资格
                                                日
                                                2012 年 04 月 26
    王金龙      监事               担任公司监事                        符合公司任职资格
                                                日
                                                2012 年 04 月 26
    马坤        监事               担任公司监事                        符合公司任职资格
                                                日
                               担任公司副总经   2012 年 05 月 03
    刘斌        副总经理                                               符合公司任职资格
                               理               日(五)公司员工情况
    在职员工的人数                                                                                             468.00
    公司需承担费用的离退休职工人数                                                                               0.00
                                                     专业构成
                        专业构成类别                                             专业构成人数
    生产人员                                                                                                   168.00
    销售人员                                                                                                    64.00
    技术人员                                                                                                   128.00
    财务人员                                                                                                    35.00
    行政人员                                                                                                    73.00
                                                     教育程度
                        教育程度类别                                              数量(人)
    硕士                                                                                                        27.00
    本科                                                                                                       201.00
    大专                                                                                                       240.00公司员工情况说明截至本报告期,全公司(包括控股子公司)在职员工总数为468人,其中:硕士占总人数5.77%,本科占总人数42.95%,大专占总人数51.28%。
                                              六、董事会报告(一)管理层讨论与分析公司实际经营业绩较曾公开披露过的本报告期盈利预测或经营计划是否低 20%以上或高 20%以上:□ 是 √ 否 □ 不适用
                                                                天津国恒铁路控股股份有限公司 2012 年半年度报告全文公司主要子公司、参股公司的经营情况及业绩分析目前公司各主要子公司经营情况正常,正积极拓展销售开拓市场。可能对公司未来发展战略和经营目标的实现产生不利影响的所有风险因素无1、公司主营业务及其经营状况(1)主营业务分行业、分产品情况表
                                                                                                         单位:元
                                                                   营业收入比上年 营业成本比上年 毛利率比上年同
    分行业或分产品      营业收入        营业成本        毛利率(%)
                                                                   同期增减(%) 同期增减(%)      期增减(%)分行业
    商品销售收入      477,117,092.80   467,549,555.67         2.01%         -35.53423%    -35.124418%        -23.59%
    铁路运费收入        6,966,101.85    13,755,357.67       -97.46%        -20.864088%     31.973758%        429.55%租赁收入房地产收入分产品主营业务分行业和分产品情况的说明主营业务收入分行业构成主要为商品销售收入,系开展大宗物资贸易所得,故毛利率相对较低。毛利率比上年同期增减幅度较大的原因说明铁路运费收入毛利率较上年同期增减幅度较大原因系2012年上半年铁路运费收入降低所致。(2)主营业务分地区情况
                                                                                                         单位:元
                 地区                               营业收入                     营业收入比上年同期增减(%)
    天津地区                                                        477,117,092.80                           -16.14%
    北京地区                                                                  0.00
    湖南地区                                                                  0.00
    广东地区                                                          7,111,256.45                           -94.46%
    江西地区                                                                  0.00
                                                                          0.00主营业务分地区情况的说明目前公司业绩情况主要为分地区的子公司经营情况。主营业务构成情况的说明目前公司主要以大宗物资贸易为主。
                                                          天津国恒铁路控股股份有限公司 2012 年半年度报告全文(3)主营业务及其结构发生重大变化的原因说明□ 适用 √ 不适用(4)主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明□ 适用 √ 不适用(5)利润构成与上年相比发生重大变化的原因分析√ 适用 □ 不适用%股权的交易完成,实现股权转让收由于2012年公司转让子公司北京茂屋房地产开发有限责任公司80%股权的交易完成,实现股权转让收益3891万元(权益调整后);2012年4月转让子公司湖南国恒铁路有限公司实现收益351万元,此两笔转让将产生累计收益4242万元,扣除所得税后实现收益累计3181万元,将对2012年半年和全年业绩持续产生重大影响。(6)占净利润 10%以上参股公司业务性质、主要产品或服务和净利润等情况□ 适用 √ 不适用(7)经营中的问题与困难我公司目前正处于铁路建设投入期,流动资金紧张,各项大宗物资贸易规模正处于拓展中。2、与公允价值计量相关的内部控制制度情况□ 适用 √ 不适用3、持有外币金融资产、金融负债情况□ 适用 √ 不适用(二)公司投资情况1、募集资金总体使用情况√ 适用 □ 不适用
                                                                                                 单位:万元
    募集资金总额                                                                                        211,282
    报告期投入募集资金总额                                                                                   0
    已累计投入募集资金总额                                                                           143,435.98
                                                 天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    报告期内变更用途的募集资金总额                                                                  0
    累计变更用途的募集资金总额                                                                      0
    累计变更用途的募集资金总额比例                                                                  0
                                 募集资金总体使用情况说明
                                                                                                                               天津国恒铁路控股股份有限公司 2012 年半年度报告全文2、募集资金承诺项目情况√ 适用 □ 不适用
                                                                                                                                                                            单位:万元
                                 是否已变更项                                                              截至期末投资 项目达到预定                                   项目可行性是
                                                   募集资金承诺 调整后投资总 本报告期投入 截至期末累计                                     本报告期实现 是否达到预计
    承诺投资项目和超募资金投向         目(含部分变                                                           进度(%)(3)= 可使用状态日                                   否发生重大变
                                                    投资总额       额(1)         金额       投入金额(2)                                        的效益         效益
                                         更)                                                                   (2)/(1)             期                                         化承诺投资项目春罗铁路(收购中铁(罗定)铁路
                                                                                                                           2009 年 10 月
    有限责任公司少数股东 24.43%的 否                         16,373       16,373            0         16,373            100%                                0是            否
                                                                                                                           31 日股权)
                                                                                                                           2013 年 12 月
    罗岑铁路项目                     否                     144,590      144,590            0     125,695.09          86.93%                                0 不适用       否
                                                                                                                           31 日
    酒航铁路项目                     否                      50,319       50,319            0       1,367.89           2.72%                                0 不适用
    承诺投资项目小计                 -                      211,282      211,282            0     143,435.98 -                 -                            0-             -超募资金投向
    归还银行贷款(如有)             -                                                                                         -               -             -             -
    补充流动资金(如有)             -                       42,800       42,800            0         42,800            100% -                 -             -             -
    超募资金投向小计                 -                                                                         -               -                             -             -
    合计                             -                      254,082      254,082            0        186,235 -                 -                            0-             -未达到计划进度或预计收益的情 ①酒航铁路项目:因政府规划调整,对甘肃酒航的增资款项 45,319 万元暂时闲置;②罗岑铁路项目:2011 年 8 月,经国家发改委发改办基础[2011]1879
    况和原因(分具体项目)           号文批复,罗岑铁路项目总投资由 14.48 亿元调整为 26.61 亿元。
                                                                                                                       天津国恒铁路控股股份有限公司 2012 年半年度报告全文项目可行性发生重大变化的情况
                               因政府规划调整,甘肃酒航项目存在一定的不确定性。说明超募资金的金额、用途及使用进展 □ 适用 √ 不适用情况
                               □ 适用 √ 不适用募集资金投资项目实施地点变更
                               □ 报告期内发生 □ 以前年度发生情况
                               □ 适用 √ 不适用募集资金投资项目实施方式调整
                               □ 报告期内发生 □ 以前年度发生情况募集资金投资项目先期投入及置 □ 适用 √ 不适用换情况
                               √ 适用 □ 不适用用闲置募集资金暂时补充流动资
                               2010 年 9 月 15 日,经公司股东大会批准,本公司使用募集资金 4.28 亿元补充公司流动资金,使用期不超过 6 个月(2010 年 9 月 15 日-2011 年 3 月金情况
                               15 日);截止本报告日,由于多方的原因,本公司尚未将资金归还募集资金专户项目实施出现募集资金结余的金 □ 适用 √ 不适用额及原因尚未使用的募集资金用途及去向 除上述披露的募集资金使用情况之外,剩余募集资金存放于募集资金专户中募集资金使用及披露中存在的问
                               见"2012 半年度募集资金实际使用情况说明"题或其他情况
                                                          天津国恒铁路控股股份有限公司 2012 年半年度报告全文3、募集资金变更项目情况□ 适用 √ 不适用4、重大非募集资金投资项目情况□ 适用 √ 不适用(三)董事会下半年的经营计划修改计划□ 适用 √ 不适用(四)对 2012 年 1-9 月经营业绩的预计预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明√ 适用 □ 不适用业绩预告情况:同向大幅上升业绩预告填写数据类型□ 确数 √ 区间数
                             年初至下一报告期期末     上年同期                    增减变动(%)
    累计净利润的预计数(万元)       700 --         780          157 □ -- √ 增长 □ 下降    346% --     397%
    基本每股收益(元/股)          0.0047 --     0.0052       0.0011 □ -- □ 增长 □ 下降    346% --     397%业绩预告的说明(五)董事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用(六)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明□ 适用 √ 不适用(七)陈述董事会对公司会计政策、会计估计变更或重大会计差错更正的原因及影响的讨论结果□ 适用 √ 不适用(八)公司现金分红政策的制定及执行情况(一)公司《章程》中现有利润分配方案如下:第一百五十四条:公司股东大会对利润分配方案作出决议后,公司董事会须在股东大会召开后 2 个月内完成股利(或股份)的派发事项。第一百五十五条 公司利润分配政策为:根据公司营利状况及
                                                           天津国恒铁路控股股份有限公司 2012 年半年度报告全文经营需要实行积极的利润分配政策,保证股东的当前利益及长远利益。在满足公司正常生产经营所需资金的前提下,实行持续、稳定的利润分配政策,最近三年以现金累计分配的利润不少于最近三年实现的年均可分配利润的百分之三十。公司可进行中期现金分红。截至目前,公司现金分红方案得到有效执行。公司将于近日对《公司章程》现金分红相关条款进行修订,具体修订内容详见公司公告内容。(九)利润分配或资本公积金转增预案√ 适用 □ 不适用
    是否分配或转增                           □ 是 √ 否 □ 不适用
    每 10 股送红股数(股)                                                                                   0.00
    每 10 股派息数(元)(含税)                                                                             0.00
    每 10 股转增数(股)                                                                                     0.00
    分配预案的股本基数(股)                                                                                 0.00
    现金分红总额(元)(含税)                                                                               0.00
    可分配利润(元)                                                                               225,565,798.16利润分配或资本公积金转增预案的详细情况(十)公司 2011 年度期末累计未分配利润为正但未提出现金分红预案的情况□ 适用 √ 不适用(十一)其他披露事项(十二)公司的负债情况、资信变化情况及在未来年度还债的现金安排(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 □ 不适用
                                           七、重要事项(一)公司治理的情况
    一、公司严格按照《公司法》、《证券法》、《上市公司治理准则》及最新法律法规的规定和要求,通过建立、健全内部管理制度,不断健全法人治理结构,规范公司运作,优化内部控制体系,提升公司治理水平,以确保公司得到规范、健康和稳步的发展。
    报告期内,公司按照深圳证券交易所《内部控制指引》及公司内控管理制度的要求,进一步强化对控股子公司、关联交易、对外担保、重大投资、信息披露等重点控制活动的管理。根据《公司法》、《证券法》、《首次公开发行股票并上市管理办法》、《上市公司证券发行管理办法》、《深圳证券交易所股票上市规则》及《深圳证券交易所上市公司募集资金管
                                           天津国恒铁路控股股份有限公司 2012 年半年度报告全文理办法》等法律、行政法规、部门规章及业务规则,公司修改并完善了《天津国恒铁路控股股份有限公司内部控制规范实施工作方案》,进一步规范公司内部控制。
    二、报告期内,公司按照财政部、证监会等部门联合发布的《企业内部控制基本规范》和深圳证券交易所《上市公司内部控制指引》的规定,修订完善了《内部控制制度》及有关内部控制的一系列详细控制文件,对公司内部控制的有效性进行审议评估,并以公告的形式对外披露了《天津国恒铁路控股股份有限公司2011年度内部控制自我评价报告》。浙商证券有限责任公司针对我公司的内部控制情况出具了《浙商证券有限责任公司关于天津国恒铁路控股股份有限公司2011年度内部控制自我评价报告的核查意见》。
    三、报告期内,根据公司董事会成员的调整,公司对董事会所属各专门委员会成员进行调整如下:
      1、审计委员会: 主任委员:李书锋;委员:周静波、杨德勇
      2、提名委员会: 主任委员:杨德勇;委员:蔡文杰、赫国胜
      3、薪酬与考核委员会: 主任委员:赫国胜;委员:蒋晖、李书锋
    4、战略发展委员会: 主任委员:蔡文杰;委员:宋金球、李书锋
    四、报告期内,公司召开第八届董事会第十五次会议审议通过了《天津国恒铁路控股股份有限公司内部控制规范实施工作方案》。
    在《内部控制规范实施工作方案》中明确规定了:内控工作领导机构和工作机构、内部控制实施工作外聘咨询机构及内部控制实施工作预算、内部控制建设工作计划、内部控制自我评价工作计划、内部控制审计工作计划等几项工作内容。(二)以前期间拟定、在报告期实施的利润分配方案、公积金转增股本方案或发行新股方案的执行情况□ 适用 √ 不适用
                                                                                                                         天津国恒铁路控股股份有限公司 2012 年半年度报告全文(三)重大诉讼仲裁事项√ 适用 □ 不适用
                                                             诉讼(仲裁)基本 诉讼(仲裁)涉及                     诉讼(仲裁)审理 诉讼(仲裁)判决 相关临时公告           相关临时公告
    起诉(申请)方   应诉(被申请)方 承担连带责任方 诉讼仲裁类型                                   诉讼(仲裁)进展
                                                                  情况        金额(万元)                       结果及影响       执行情况          披露日期             编号
                                                                                                               判决被告天津国
                                                                                                               恒铁路控股股份
                                                                                                               有限公司于判决
                                                                                                               生效之日起十日
                                                                                                               内给付原告平阳
                                                                                                               县南麂岛开发有
                                                                                                               限公司票款       收到法院判决
                                                                                                               1000 万元;并以 后,本公司一直
                                                                                                               1000 万元为基    积极搜集证据
                                                             平阳县南麂岛开                  2012 年 2 月 14
                                                                                                               数给付自 2011    准备上诉,目前
                                                             发有限公司诉天                  日,天津市第二
    平阳县南麂岛    天津国恒铁路控                                                                                 年 10 月 7 日至判 公司仍在积极    2012 年 04 月 13
                                             民事诉讼        津国恒铁路控股 1,000            中级人民法院对                                                         2012-032
    开发有限公司    股股份有限公司                                                                                 决确定的给付之 准备申诉,并采 日
                                                             股份有限公司票                  上述案件下发判
                                                                                                               日止的利息(按 取法律手段对
                                                             据付款纠纷案。                  决书
                                                                                                               中国人民银行同 厦门市征福贸
                                                                                                               期贷款基准利率 易有限公司进
                                                                                                               计算)。如果未按 行追偿。
                                                                                                               本判决指定的期
                                                                                                               限履行金钱给付
                                                                                                               义务,应当按照
                                                                                                               《中华人民共和
                                                                                                               国民事诉讼法》
                                                                                                               第二百二十九条
                                                                                             天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                                                                    的规定,加倍支
                                                                                    付迟延履行期间
                                                                                    的债务利息。案
                                                                                    件受理费 82520
                                                                                    元,由被告天津
                                                                                    国恒铁路控股股
                                                                                    份有限公司负
                                                                                    担。本次诉讼对
                                                                                    公司未构成影
                                                                                    响。发生在编制上一期年度报告之后的涉及公司的重大诉讼、仲裁事项的涉及金额 1,000 万元。已编入上一期年度报告,但当时尚未结案的重大诉讼、仲裁事项的涉及金额万元。因诉讼仲裁计提的预计负债万元。重大诉讼仲裁事项的详细说明
    因贸易合作关系,本公司曾与厦门市征福贸易有限公司(以下简称“征福公司”)签订《合作协议》和《补充协议》,并向征福公司支付6000万元商业承兑汇票(到期日2011年10月6日)以开展贸易。后因贸易进展不顺利,本公司又与征福公司、福建省广宏商贸有限公司签订《协议》,终止了与征福公司的《合作协议》,并要求征福公司将上述汇票退还本公司。但在本公司积极协商要求征福公司退还汇票之时,征福公司却将应归还本公司的汇票在本公司不知情的情况下,背书转让给红蜘蛛公司,红蜘蛛公司又背书给本案原告南麂岛公司。
    2012年2月14日,天津市第二中级人民法院对上述案件判决如下:被告天津国恒铁路控股股份有限公司于本判决生效之日起十日内给付原告平阳县南麂岛开发有限公司票款1000万元;并以1000万元为基数给付自2011年10月7日至判决确定的给付之日止的利息(按中国人民银行同期贷款基准利率计算)。如果未按本判决指定的期限履行金钱给付义务,应当按照《中华人民共和国民事诉讼法》第二百二十九条的规定,加倍支付迟延履行期间的债务利息。案件受理费82520元,由被告天津国恒铁路控股股份有限公司负担。
    本公司认为本案商业汇票的开出是基于本公司与征福公司的《合作协议》,但该《合作协议》已经解除,按照双方约定,征福公司应将汇票返还本公司,本公司对于原告南麂岛公司要求支付款项不知情,与原告亦无任何经济往来,对原告取得汇票的正当性本公司存在异议。故本公司认为该案件事实依据不充分,法院判决缺乏公正性,因此,收到法院判决后,本公司一直积极搜集证据准备上诉,但在搜集证据期间因经办人疏忽错过上诉期,故被法院视为放弃上诉。目前公司仍在积极准备申诉,并采取法律手段对厦门市征福贸易有限公司进行追偿。
    至本报告期末,本公司日常经营活动正常,本次诉讼对公司未构成影响。(相关事项详见本公司2012年4月14日,在《中国证券报》、
                                               天津国恒铁路控股股份有限公司 2012 年半年度报告全文《证券时报》和巨潮资讯网上披露的公告内容。)
                                           天津国恒铁路控股股份有限公司 2012 年半年度报告全文(四)破产重整相关事项□ 适用 √ 不适用(五)公司持有其他上市公司股权、参股金融企业股权情况1、证券投资情况□ 适用 √ 不适用证券投资情况的说明2、持有其他上市公司股权情况□ 适用 √ 不适用持有其他上市公司股权情况的说明3、持有非上市金融企业股权情况□ 适用 √ 不适用持有非上市金融企业股权情况的说明4、买卖其他上市公司股份的情况□ 适用 √ 不适用买卖其他上市公司股份的情况的说明(六)资产交易事项
                                                                                                                                   天津国恒铁路控股股份有限公司 2012 年半年度报告全文1、收购资产情况□ 适用 √ 不适用收购资产情况说明2、出售资产情况√ 适用 □ 不适用
                                                           本期初起至                                                                           资产出售为
                                                                                                                                                             与交易对方
                                                           出售日该资                                                 所涉及的资   所涉及的债   上市公司贡
                                            交易价格(万                  出售产生的     是否为关联    资产出售定                                            的关联关系    首次临时公
    交易对方     被出售资产      出售日                      产为上市公                                                 产产权是否   权债务是否   献的净利润
                                               元)                       损益(万元)     交易          价原则                                              (适用关联    告披露日期
                                                           司贡献的净                                                 已全部过户   已全部转移   占利润总额
                                                                                                                                                             交易情形)
                                                           利润(万元)                                                                          的比例(%)
                                                                                                      国恒铁路和
                                                                                                      恒运通昌均
                                                                                                      同意股份转
                                                                                                      让价格按照
                                                                                                      北京茂屋以
                                                                                                      2011 年 11 月
    天津市恒运    北京茂屋房
                            2012 年 02 月                                                             30 日为基准                                                         2011 年 12 月
    通昌建筑材    地产开发有                          12,900          2981           3891 否                              否           否           482          无关联
                            07 日                                                                     日的净资产                                                          31 日
    料有限公司    限责任公司
                                                                                                      评估价值为
                                                                                                      基础,经双方
                                                                                                      协商确定,北
                                                                                                      京茂屋 80%
                                                                                                      股权转让价
                                                                                                      格为人民币
                 天津国恒铁路控股股份有限公司 2012 年半年度报告全文壹亿贰仟玖佰万元整(¥129,000,000.00)。具有证券、期货从业资格的中铭国际(北京)资产评估有限公司于2011 年 12 月22 日出具的中铭评报字[2011]第 0087号《天津国恒铁路控股股份有限公司拟股权转让事宜涉及的北京茂屋房地产开发有限责任公司股东全部权益价值项目评估报告》显示:截止 2011年 11 月 30日,北京茂屋净资产评估
                                                                     天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                                   价值为
                                                   16,125.08 万
                                                   元。
                                                   国恒铁路和
                                                   邓新秋均同
                                                   意股份转让
                                                   价格按照湖
                                                   南国恒以
                                                   2011 年 11 月
                                                   30 日为评估
                                                   基准日的净
                                                   资产评估价
                                                   值为基础,由
                                                   双方协商确
                                                   定。经具有证
         湖南国恒铁   2012 年 04 月                                                                       2011 年 12 月
    邓新秋                                7,500   否   券、期货从业 是   是                      无关联
         路有限公司   26 日                                                                               31 日
                                                   资格的北京
                                                   国友大正资
                                                   产评估有限
                                                   公司于 2011
                                                   年 12 月 28 日
                                                   出具的国友
                                                   大正评报字
                                                   (2011)第
                                                   4476A 号《天
                                                   津国恒铁路
                                                   控股股份有
                                                   限公司拟转
                                    天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                    让其持有的
                    湖南国恒铁
                    路有限公司
                    90%股权项目
                    资产评估报
                    告》显示:截
                    止 2011 年 11
                    月 30 日,湖
                    南国恒净资
                    产评估值为
                    8,272.97 万
                    元。经双方协
                    商,湖南国恒
                    90%股权转让
                    价格为人民
                    币柒仟伍佰
                    万元整
                    (¥75,000,0
                    00.00)出售资产情况说明3、资产置换情况□ 适用 √ 不适用资产置换情况说明
                                                 天津国恒铁路控股股份有限公司 2012 年半年度报告全文4、企业合并情况□ 适用 √ 不适用5、自资产重组报告书或收购出售资产公告刊登后,该事项的进展情况及对报告期经营成果与财务状况的影响□ 适用 √ 不适用(七)公司大股东及其一致行动人在报告期提出或实施股份增持计划的说明□ 适用 √ 不适用(八)公司股权激励的实施情况及其影响□ 适用 √ 不适用(九)重大关联交易
                                                                                     天津国恒铁路控股股份有限公司 2012 年半年度报告全文1、与日常经营相关的关联交易不适用2、资产收购、出售发生的关联交易不适用3、共同对外投资的重大关联交易不适用4、关联债权债务往来不适用报告期内资金被占用情况及清欠进展情况不适用截止报告期末,上市公司未完成非经营性资金占用的清欠工作的,董事会提出的责任追究方案不适用
                                                                     天津国恒铁路控股股份有限公司 2012 年半年度报告全文5、其他重大关联交易(十)重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1)托管情况□ 适用 √ 不适用(2)承包情况□ 适用 √ 不适用(3)租赁情况□ 适用 √ 不适用2、担保情况√ 适用 □ 不适用
                                                                                                                    单位:万元
                                   公司对外担保情况(不包括对子公司的担保)
                                                                                                                    是否为关
                     担保额度               实际发生日期
                                                                                                        是否履行 联方担保
    担保对象名称      相关公告   担保额度     (协议签署         实际担保金额   担保类型      担保期
                                                                                                             完毕    (是或
                     披露日期                   日)
                                                                                                                         否)
    岳阳市富安矿业有 2012 年 06                 2012 年 06 月
                                    8,000                              8,000 保证          二年         否          否
    限公司              月 22 日                22 日
    报告期内审批的对外担保额度                                      报告期内对外担保实际发生
                                                     8,000                                                                8,000
    合计(A1)                                                      额合计(A2)
    报告期末已审批的对外担保额                                      报告期末实际对外担保余额
                                                            0                                                                   0
    度合计(A3)                                                    合计(A4)
                                               公司对子公司的担保情况
                                                                                                                    是否为关
                     担保额度               实际发生日期
                                                                                                        是否履行 联方担保
    担保对象名称      相关公告   担保额度     (协议签署         实际担保金额   担保类型      担保期
                                                                                                             完毕    (是或
                     披露日期                   日)
                                                                                                                         否)
                                                                                           决算期内最
    广东国恒铁路物资 2010 年 09                 2010 年 09 月
                                   10,000                             10,000 保证          后一笔开具 否            否
    有限公司            月 01 日                01 日
                                                                                           的银行承兑
                                                                      天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                                                                           汇票到期之
                                                                                           次日起两年
    江西国恒铁路有限 2011 年 01                 2011 年 01 月
                                    3,000                               3,000 保证         一年         否        否
    公司               月 25 日                 25 日
    江西国恒铁路有限 2011 年 06                 2011 年 06 月
                                    5,000                               5,000 保证         一个月       否        否
    公司               月 09 日                 09 日
    江西国恒铁路有限 2012 年 02                 2012 年 02 月
                                   10,000                              10,000 保证         一年         否        否
    公司               月 29 日                 29 日
    报告期内审批对子公司担保额                                      报告期内对子公司担保实际
                                                    10,000                                                             28,000
    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
                                                            0                                                              0
    保额度合计(B3)                                                余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                        报告期内担保实际发生额合
                                                    18,000                                                             36,000
    (A1+B1)                                                       计(A2+B2)
    报告期末已审批的担保额度合                                      报告期末实际担保余额合计
                                                            0                                                              0
    计(A3+B3)                                                     (A4+B4)实际担保总额(即 A4+B4)占公司净资产的比例其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                            0直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                                           0务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                                                      0
    上述三项担保金额合计(C+D+E)                                                                                              0
                                                                (1)2011 年 1 月 24 日,天津国恒铁路控股股份有限公司为全
                                                                资子公司江西国恒铁路有限公司向九江银行宜春分行申请人
                                                                民币叁仟万元整(¥30,000,000.00 元)综合授信提供连带责任
                                                                担保,期限壹年(详见 2011 年 1 月 25 日《中国证券报》、《证
                                                                券时报》和巨潮资讯网上刊登了《天津国恒铁路控股股份有限
                                                                公司第七届董事会第四十一次会议决议公告》和《天津国恒铁
                                                                路控股股份有限公司对外担保公告》)。 2012 年 1 月 18 日,本
                                                                公司召开第八届董事会第十一次会议,审议同意对以上银行贷未到期担保可能承担连带清偿责任说明
                                                                款,继续提供连带责任担保。本公司为全资子公司江西国恒向
                                                                九江银行宜春分行申请人民币叁仟万元整(¥30,000,000.00
                                                                元)综合授信提供连带责任担保,期限壹年。(相关内容详见
                                                                本公司 2012 年 1 月 19 日在《中国证券报》、《证券时报》和巨
                                                                潮资讯网上披露的公告内容。)截至本报告期,上述担保正在
                                                                履行中。(2)本公司子公司江西国恒铁路有限公司于 2012 年 1
                                                                月 6 日召开董事会会议,审议因江西国恒业务发展需要,与长
                                                                沙安为实业有限公司签署了总金额人民币柒仟叁佰捌拾万元
                                       天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                 整的购销合同,同意江西国恒向中国工商银行南昌洪都大道支
                                 行申请银行融资人民币壹亿元整(¥100,000,000.00 元)。2012
                                 年 2 月 28 日,本公司召开第八届董事会第十四次会议,会议
                                 审议通过了本公司为全资子公司江西国恒向中国工商银行南
                                 昌洪都大道支行申请上述银行融资人民币壹亿元整
                                 (¥100,000,000.00 元)提供连带责任担保,期限壹年。 2012
                                 年 2 月 24 日,中国工商银行南昌洪都大道支行为江西国恒出
                                 具金额人民币肆仟万元整(¥40,000,000.00 元)信用证,江西
                                 国恒已存入保证金人民币捌佰万元(¥8,000,000.00 元)作为质
                                 押,剩余人民币陆仟万元(¥60,000,000.00 元)综合授信将分
                                 期完成。(相关内容详见本公司 2012 年 2 月 29 日在《中国证
                                 券报》、《证券时报》和巨潮资讯网上披露的公告内容。)截至
                                 本报告期,上述担保正在履行中。(3)本公司于 2012 年 6 月
                                 18 日召开第八届董事会第二十次会议,审议通过本公司为岳阳
                                 市富安矿业有限公司在中国农业银行临湘市支行贷款人民币
                                 捌仟万元整(¥80,000,000.00 元)提供连带责任担保,担保期
                                 限两年。深圳市中海融担保投资有限公司、富安矿业的股东深
                                 圳市利方新盛投资有限公司及股东长沙市新腾投资管理有限
                                 公司为本公司就上述担保事项作出反担保,同时富安矿业的股
                                 东利方新盛以提供其持有的富安矿业 48%股权全部质押的方
                                 式一并进行反担保。(相关内容详见本公司 2012 年 6 月 22 日
                                 在《中国证券报》、《证券时报》和巨潮资讯网上披露的公告内
                                 容。)截至本报告期,上述担保仍在履行中。违反规定程序对外提供担保的说明
                    天津国恒铁路控股股份有限公司 2012 年半年度报告全文3、委托理财情况□ 适用 □ 不适用
                                                                天津国恒铁路控股股份有限公司 2012 年半年度报告全文4、日常经营重大合同的履行情况不适用5、其他重大合同□ 适用 □ 不适用(十一)发行公司债的说明□ 适用 □ 不适用(十二)承诺事项履行情况1、公司或持股 5%以上股东在报告期内或持续到报告期内的承诺事项√ 适用 □ 不适用
               承诺事项                  承诺人         承诺内容           承诺时间        承诺期限     履行情况股改承诺收购报告书或权益变动报告书中所作承诺资产置换时所作承诺
                                                     本次非公开发
                                                     行的股份,在发
                                                     行完毕后,控股
                                                     股东深圳国恒
                                                     认购的                                           截至本报告期
                                                     101,693,750 股                                   末,除控股股东
                                                     在发行结束之                                     深圳国恒正在
                                     公司限售流通                     2009 年 12 月 14
    发行时所作承诺                                       日起三十六个                        12 个月      履行过程中外,
                                     股股东                           日
                                                     月内不得转让,                                   其他特定投资
                                                     其他特定投资                                     者承诺事项均
                                                     者认购的                                         已履行完毕。
                                                     582,000,000 股
                                                     在发行结束之
                                                     日起十二个月
                                                     内不得转让。其他对公司中小股东所作承诺
    承诺是否及时履行                     √ 是 □ 否 □ 不适用未完成履行的具体原因及下一步计划是否就导致的同业竞争和关联交易问题 □ 是 □ 否 □ 不适用
                                                             天津国恒铁路控股股份有限公司 2012 年半年度报告全文作出承诺承诺的解决期限解决方式承诺的履行情况2、公司资产或项目存在盈利预测,且报告期仍处在盈利预测期间,公司就资产或项目达到原盈利预测及其原因做出说明□ 适用 □ 不适用(十三)其他综合收益细目
                                                                                                       单位:元
                           项目                                        本期                     上期1.可供出售金融资产产生的利得(损失)金额减:可供出售金融资产产生的所得税影响前期计入其他综合收益当期转入损益的净额小计2.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额小计3.现金流量套期工具产生的利得(或损失)金额减: 现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整额小计4.外币财务报表折算差额减:处置境外经营当期转入损益的净额小计5.其他减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额小计合计
                                                         天津国恒铁路控股股份有限公司 2012 年半年度报告全文(十四)报告期内接待调研、沟通、采访等活动登记表
                                                                                     谈论的主要内容及提供
    接待时间           接待地点       接待方式     接待对象类型        接待对象
                                                                                            的资料
                                                                                     咨询公司贸易情况,发展
    2012 年 01 月 18 日 公司证券部     电话沟通       个人                投资者
                                                                                     前景
                                                                                     公司经营情况及铁路项
    2012 年 02 月 21 日 公司证券部     电话沟通       个人                投资者
                                                                                     目建设情况
                                                                                     公司经营情况及募投项
    2012 年 03 月 16 日 公司证券部     实地调研       机构                浙商证券
                                                                                     目开展情况,未提供资料
                                                                                     咨询公司未来发展战略
    2012 年 04 月 10 日 董事会办公室   电话沟通       机构                投资顾问公司
                                                                                     情况,及铁路规划情况
                                                                                     咨询公司募集资金补充
    2012 年 04 月 23 日 公司证券部     电话沟通       个人                投资者         流动资金归还事宜及公
                                                                                     司经营情况
                                                                                     了解公司铁路项目建设
    2012 年 05 月 16 日 董事会办公室   电话沟通       个人                投资者
                                                                                     及完工情况
                                                                                     咨询公司铁路项目建设
                                                                      渤海证券高级
    2012 年 05 月 29 日 公司证券部     实地调研       机构                               情况及公司贸易状况,未
                                                                      研究员
                                                                                     提供资料
                                                                                     咨询公司年度股东大会
    2012 年 06 月 07 日 董事会办公室   电话沟通       个人                投资者         召开事宜及公司发展前
                                                                                     景
                                                                                     了解公司大宗物资贸易、
    2012 年 06 月 19 日 董事会办公室   电话沟通       机构                投资顾问公司 房地产开发情况及铁路
                                                                                     项目建设情况(十五)聘任、解聘会计师事务所情况半年报是否经过审计□ 是 √ 否 □ 不适用是否改聘会计师事务所□ 是 √ 否 □ 不适用(十六)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人和收购人处罚及整改情况□ 适用 √ 不适用
                                                      天津国恒铁路控股股份有限公司 2012 年半年度报告全文(十七)其他重大事项的说明√ 适用 □ 不适用
    (一)归还流动资金贷款事项
    报告期内,公司无归还流动资金贷款事项。
    (二)权益变动事项
    报告期内,公司无权益变动事项。
    (三)未到期归还募集资金事项
    1、公司于2010年8月27日、2010年9月15日分别召开了第七届董事会第三十六次会议和2010年第二次临时股东大会,审议通过了《关于公司使用部分闲置募集资金补充公司流动资金的议案》,同意公司在保证酒航铁路项目建设的资金需求、保证酒航铁路项目正常进行的前提下,使用华夏银行北京紫竹桥支行募集资金账户(开户行:华夏银行北京紫竹桥支行,账号:4043200001801800000863)中部分闲置募集资金45,000万元用于补充公司流动资金,使用期限为自股东大会审议通过之日起不超过6个月,到期归还至公司募集资金专用账户。(该事项详见公司于2010年8月31日及2010年9月16日在《中国证券报》、《证券时报》和巨潮资讯网上披露的公告内容。)
    截至本报告期末,我公司所持有的叁亿捌仟玖佰万元(¥389,000,000.00)的商业承兑汇票到期已于2012年6月30日到期。我公司正在银行办理叁亿捌仟玖佰万元(¥389,000,000.00)商业承兑汇票的托收手续,待相关资金归还至募集资金专户后,我公司将及时披露归还进展情况。(该事项详见公司于2012年7月4日在《中国证券报》、《证券时报》和巨潮资讯网上披露的公告内容。)(十八)本公司转债担保人盈利能力、资产状况和信用状况发生重大变化的情况(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 □ 不适用(十九)信息披露索引
            事项               刊载的报刊名称及版面    刊载日期             刊载的互联网网站及检索路径
    无                        无                                           无
                                        八、财务会计报告(一)审计报告半年报是否经过审计□ 是 √ 否 □ 不适用
                                                            天津国恒铁路控股股份有限公司 2012 年半年度报告全文(二)财务报表是否需要合并报表:√ 是 □ 否 □ 不适用如无特殊说明,财务报告中的财务报表的单位为:人民币元财务附注中报表的单位为:人民币元1、合并资产负债表编制单位: 天津国恒铁路控股股份有限公司
                                                                                                       单位: 元
               项目                附注                期末余额                         期初余额流动资产:
    货币资金                                                  252,650,023.85                    195,429,488.46
    结算备付金                                                             0.00                             0.00
    拆出资金                                                               0.00                             0.00
    交易性金融资产                                                         0.00                    14,000,000.00
    应收票据                                                      82,400,000.00                 459,000,000.00
    应收账款                                                  147,502,635.62                    104,774,209.42
    预付款项                                                 1,133,597,738.51                 1,200,650,047.10
    应收保费                                                               0.00                             0.00
    应收分保账款                                                           0.00                             0.00
    应收分保合同准备金                                                     0.00                             0.00
    应收利息                                                               0.00                             0.00
    应收股利                                                               0.00                             0.00
    其他应收款                                                481,269,687.09                    110,432,783.88
    买入返售金融资产                                                       0.00                             0.00
    存货                                                          36,351,320.59                 124,986,493.12
    一年内到期的非流动资产                                                 0.00                             0.00
    其他流动资产                                                           0.00                             0.00
    流动资产合计                                                 2,133,771,405.66                 2,209,273,021.98非流动资产:
    发放委托贷款及垫款                                                     0.00                             0.00
    可供出售金融资产                                                       0.00                             0.00
    持有至到期投资                                                         0.00                             0.00
    长期应收款                                                             0.00                             0.00
                         天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    长期股权投资                     0.00                      1,000,000.00
    投资性房地产                     0.00                    112,201,844.21
    固定资产               961,276,586.04                    968,920,865.97
    在建工程             1,082,933,169.33                  1,050,834,513.73
    工程物资                 2,244,658.27                      1,747,337.03
    固定资产清理                     0.00                              0.00
    生产性生物资产                   0.00                              0.00
    油气资产                         0.00                              0.00
    无形资产                59,098,943.93                     60,720,491.13
    开发支出                         0.00                              0.00
    商誉                     9,538,657.28                     18,268,211.94
    长期待摊费用                     0.00                              0.00
    递延所得税资产           1,781,132.37                      2,306,263.21
    其他非流动资产                   0.00                              0.00
    非流动资产合计           2,116,873,147.22                  2,215,999,527.22
    资产总计                 4,250,644,552.88                  4,425,272,549.20流动负债:
    短期借款               200,995,080.13                    181,000,000.00
    向中央银行借款                   0.00                              0.00
    吸收存款及同业存放               0.00                              0.00
    拆入资金                         0.00                              0.00
    交易性金融负债                   0.00                              0.00
    应付票据               257,800,000.00                    205,800,000.00
    应付账款                95,156,313.10                    174,386,382.58
    预收款项               132,444,262.23                    100,517,616.36
    卖出回购金融资产款               0.00                              0.00
    应付手续费及佣金                 0.00                              0.00
    应付职工薪酬             3,878,512.84                      5,097,792.11
    应交税费                35,051,747.55                     34,326,089.79
    应付利息                  671,977.52                        476,184.18
    应付股利                         0.00                      5,600,000.00
    其他应付款             336,326,589.30                    505,497,810.68
    应付分保账款                     0.00                              0.00
    保险合同准备金                   0.00                              0.00
                                                          天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    代理买卖证券款                                                      0.00                              0.00
    代理承销证券款                                                      0.00                              0.00
    一年内到期的非流动负债                                              0.00                              0.00
    其他流动负债                                                        0.00                              0.00
    流动负债合计                                              1,062,324,482.67                  1,212,701,875.70非流动负债:
    长期借款                                                            0.00                              0.00
    应付债券                                                            0.00                              0.00
    长期应付款                                                          0.00                              0.00
    专项应付款                                                          0.00                              0.00
    预计负债                                                     145,700.00                        145,700.00
    递延所得税负债                                                      0.00                              0.00
    其他非流动负债                                                      0.00                              0.00
    非流动负债合计                                                   145,700.00                        145,700.00
    负债合计                                                  1,062,470,182.67                  1,212,847,575.70所有者权益(或股东权益):
    实收资本(或股本)                                    1,493,771,892.00                  1,493,771,892.00
    资本公积                                              1,276,190,734.67                  1,276,190,734.67
    减:库存股                                                          0.00                              0.00
    专项储备                                                            0.00                              0.00
    盈余公积                                                   86,563,029.05                     86,563,029.05
    一般风险准备                                                        0.00                              0.00
    未分配利润                                              225,565,798.16                    219,500,869.77
    外币报表折算差额                                                    0.00                              0.00
    归属于母公司所有者权益合计                                3,082,091,453.88                  3,076,026,525.49
    少数股东权益                                            106,082,916.33                    136,398,448.01
    所有者权益(或股东权益)合计                              3,188,174,370.21                  3,212,424,973.50负债和所有者权益(或股东权益)
                                                          4,250,644,552.88                  4,425,272,549.20总计
    法定代表人:蔡文杰                      主管会计工作负责人:刘力                      会计机构负责人:刘力2、母公司资产负债表
                                                                                                     单位: 元
               项目              附注               期末余额                          期初余额
                             天津国恒铁路控股股份有限公司 2012 年半年度报告全文流动资产:
    货币资金                      208,421.04                        208,478.33
    交易性金融资产
    应收票据                    82,400,000.00                    459,000,000.00
    应收账款                   118,924,703.66                     66,987,153.33
    预付款项                   109,685,534.62                     87,940,791.82
    应收利息
    应收股利                                                      32,400,000.00
    其他应收款                 708,619,645.21                    257,108,041.41
    存货                        18,290,615.19                     24,814,298.22
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                 1,038,128,919.72                    928,458,763.11非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资             2,417,627,562.28                  2,571,832,267.90
    投资性房地产
    固定资产                     2,959,506.64                      3,182,377.08
    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
    递延所得税资产               1,274,927.08                      1,274,927.08
    其他非流动资产
    非流动资产合计               2,421,861,996.00                  2,576,289,572.06
    资产总计                     3,459,990,915.72                  3,504,748,335.17流动负债:
                                 天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    短期借款
    交易性金融负债
    应付票据                        75,000,000.00                     15,000,000.00
    应付账款                        63,310,751.47                    128,866,868.27
    预收款项                        54,480,572.02                     22,326,230.30
    应付职工薪酬                      478,229.24                        657,966.70
    应交税费                        30,854,190.09                     23,718,060.47
    应付利息
    应付股利
    其他应付款                     106,683,996.59                    207,671,287.29
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                       330,807,739.41                    398,240,413.03非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债                          145,700.00                        145,700.00
    递延所得税负债
    其他非流动负债
    非流动负债合计                        145,700.00                        145,700.00
    负债合计                           330,953,439.41                    398,386,113.03所有者权益(或股东权益):
    实收资本(或股本)           1,493,771,892.00                  1,493,771,892.00
    资本公积                     1,272,098,379.22                  1,272,098,379.22
    减:库存股
    专项储备
    盈余公积                        86,563,029.05                     86,563,029.05
    一般风险准备
    未分配利润                     276,604,176.04                    253,928,921.87
    外币报表折算差额
    所有者权益(或股东权益)合计     3,129,037,476.31                  3,106,362,222.14
    负债和所有者权益(或股东权益)   3,459,990,915.72                  3,504,748,335.17
                                                 天津国恒铁路控股股份有限公司 2012 年半年度报告全文总计3、合并利润表
                                                                                            单位: 元
               项目                  附注   本期金额                         上期金额
    一、营业总收入                                     484,228,349.25                    755,892,716.03
    其中:营业收入                                 484,228,349.25                    755,892,716.03
            利息收入
            已赚保费
            手续费及佣金收入
    二、营业总成本                                     513,793,197.12                    749,237,240.70
    其中:营业成本                                 479,104,913.34                    734,950,664.44
            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                               431,375.83                      1,850,842.48
            销售费用                                     707,580.00                        27,480.00
            管理费用                                    7,664,910.62                    10,952,370.13
            财务费用                                    2,982,893.70                     4,947,316.54
            资产减值损失                               22,901,523.63                    -3,491,432.89
    加     :公允价值变动收益(损失以“-”号填列)
            投资收益(损失以“-”
                                                       42,426,108.78                             0.00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)                     12,861,260.91                     6,655,475.33
    加     :营业外收入                                  212,371.00                        85,471.35
                                                                天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    减    :营业外支出                                              447,561.57                        3,933,446.51
            其中:非流动资产处置损失四、利润总额(亏损总额以“-”号
                                                                   12,626,070.34                       2,807,500.17填列)
    减:所得税费用                                                 7,558,418.06                       2,654,778.66
    五、净利润(净亏损以“-”号填列)                                  5,067,652.28                         152,721.51
    其中:被合并方在合并前实现的净利润
    归属于母公司所有者的净利
                                                                    6,064,928.39                       1,287,126.46润
    少数股东损益                                                    -997,276.11                       -1,134,404.95
    六、每股收益:                                             --                                  --
    (一)基本每股收益                                                  0.0041                              0.0009
    (二)稀释每股收益                                                  0.0041                              0.0009七、其他综合收益
    八、综合收益总额                                                    5,067,652.28                         152,721.51
    归属于母公司所有者的综合
                                                                    6,064,928.39                       1,287,126.46收益总额
    归属于少数股东的综合收益
                                                                     -997,276.11                       -1,134,404.95总额本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:元。
    法定代表人:蔡文杰                          主管会计工作负责人:刘力                        会计机构负责人:刘力4、母公司利润表
                                                                                                          单位: 元
               项目                  附注               本期金额                            上期金额
    一、营业收入                                                      477,117,092.80                    568,947,102.65
    减:营业成本                                                 467,549,555.67                    555,301,553.53
          营业税金及附加                                             185,333.90                          346,633.87
          销售费用
          管理费用                                                  4,157,762.74                       5,922,950.39
          财务费用                                                      2,623.99                       2,527,734.85
          资产减值损失                                             24,746,246.08                       -3,568,072.33
    加:公允价值变动收益(损失
                                                      天津国恒铁路控股股份有限公司 2012 年半年度报告全文以“-”号填列)
         投资收益(损失以“-”号
                                                         49,795,294.38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)                       30,270,864.80                       8,416,302.34
    加:营业外收入
    减:营业外支出                                          37,192.57
         其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                         30,233,672.23                       8,416,302.34填列)
    减:所得税费用                                       7,558,418.06                       2,104,075.59
    四、净利润(净亏损以“-”号填列)                       22,675,254.17                       6,312,226.75
    五、每股收益:                                  --                                   --
    (一)基本每股收益
    (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                         22,675,254.17                       6,312,226.755、合并现金流量表
                                                                                                单位: 元
                   项目              本期金额                                   上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                    347,577,761.43                        724,573,438.60
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
                                     天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还
    收到其他与经营活动有关的现金   110,314,889.77                       630,703,498.40
    经营活动现金流入小计                457,892,651.20                     1,355,276,937.00
    购买商品、接受劳务支付的现金   436,508,143.90                     1,048,775,856.84
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                      7,431,704.74                         7,848,843.55金
    支付的各项税费                   4,210,002.51                         5,039,503.76
    支付其他与经营活动有关的现金    35,977,041.46                       265,956,848.61
    经营活动现金流出小计                484,126,892.61                     1,327,621,052.76
    经营活动产生的现金流量净额          -26,234,241.41                        27,655,884.24二、投资活动产生的现金流量:
    收回投资收到的现金              14,000,000.00                                 0.00
    取得投资收益所收到的现金                 0.00                                 0.00
    处置固定资产、无形资产和其他
                                              0.00                            10,000.00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
                                              0.00                                 0.00的现金净额
    收到其他与投资活动有关的现金             0.00                                 0.00
    投资活动现金流入小计                 14,000,000.00                            10,000.00
    购建固定资产、无形资产和其他
                                    -57,808,344.18                        81,545,606.56长期资产支付的现金
    投资支付的现金                           0.00                                 0.00
    质押贷款净增加额                         0.00                                 0.00
    取得子公司及其他营业单位支付
                                              0.00                                 0.00的现金净额
    支付其他与投资活动有关的现金     8,257,861.21                                 0.00
    投资活动现金流出小计                -49,550,482.97                        81,545,606.56
    投资活动产生的现金流量净额           63,550,482.97                       -81,535,606.56
                                                天津国恒铁路控股股份有限公司 2012 年半年度报告全文三、筹资活动产生的现金流量:
    吸收投资收到的现金                                  0.00                                   0.00
    其中:子公司吸收少数股东投资
                                                         0.00                                   0.00收到的现金
    取得借款收到的现金                         23,000,000.00                         110,000,000.00
    发行债券收到的现金                                  0.00                                   0.00
    收到其他与筹资活动有关的现金                        0.00                                   0.00
    筹资活动现金流入小计                            23,000,000.00                         110,000,000.00
    偿还债务支付的现金                              4,919.87                         262,000,000.00
    分配股利、利润或偿付利息支付
                                                 2,690,857.94                           5,386,150.93的现金
    其中:子公司支付给少数股东的
                                                         0.00                                   0.00股利、利润
    支付其他与筹资活动有关的现金                 399,928.36                                    0.00
    筹资活动现金流出小计                             3,095,706.17                         267,386,150.93
    筹资活动产生的现金流量净额                      19,904,293.83                        -157,386,150.93四、汇率变动对现金及现金等价物的
                                                         0.00                                   0.00影响
    五、现金及现金等价物净增加额                    57,220,535.39                         -211,265,873.25
    加:期初现金及现金等价物余额              195,429,488.46                         980,675,541.89
    六、期末现金及现金等价物余额                   252,650,023.85                         769,409,668.646、母公司现金流量表
                                                                                           单位: 元
               项目                 本期金额                              上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金              262,216,282.40                         555,710,919.00
    收到的税费返还
    收到其他与经营活动有关的现金               65,796,148.83                         518,580,011.28
    经营活动现金流入小计                           328,012,431.23                        1,074,290,930.28
    购买商品、接受劳务支付的现金              313,961,132.40                         745,502,576.00
    支付给职工以及为职工支付的现
                                                 2,046,975.92                           1,730,269.87金
    支付的各项税费                              3,747,408.89                           2,830,630.62
    支付其他与经营活动有关的现金                8,253,734.31                         192,738,749.26
                                    天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    经营活动现金流出小计               328,009,251.52                       942,802,225.75
    经营活动产生的现金流量净额               3,179.71                       131,488,704.53二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                         0.00                                 0.00
    购建固定资产、无形资产和其他
                                         3,237.00                            81,868.00长期资产支付的现金
    投资支付的现金
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                     3,237.00                            81,868.00
    投资活动产生的现金流量净额              -3,237.00                           -81,868.00三、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                                                            0.00
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                         0.00                                 0.00
    偿还债务支付的现金                                                  170,000,000.00
    分配股利、利润或偿付利息支付
                                                                          2,354,443.00的现金
    支付其他与筹资活动有关的现金
    筹资活动现金流出小计                         0.00                       172,354,443.00
    筹资活动产生的现金流量净额                   0.00                      -172,354,443.00四、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               -57.29                       -40,947,606.47
    加:期初现金及现金等价物余额      208,478.33                         57,768,132.68
    六、期末现金及现金等价物余额          208,421.04                         16,820,526.21
                                                                  天津国恒铁路控股股份有限公司 2012 年半年度报告全文7、合并所有者权益变动表本期金额
                                                                                                                       单位: 元
                                                                        本期金额
                                                   归属于母公司所有者权益
             项目            实收资                                                                       少数股东 所有者权
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                              其他      权益        益合计
                                         积       股      备       积       险准备     利润
                             股本)
                             1,493,7
                                       1,276,19                   86,563,             219,500,            136,398,4 3,212,424,
    一、上年年末余额             71,892.
                                       0,734.67                   029.05               869.77                48.01       973.50
                                 00
    加:会计政策变更
           前期差错更正
           其他
                             1,493,7
                                       1,276,19                   86,563,             219,500,            136,398,4 3,212,424,
    二、本年年初余额             71,892.
                                       0,734.67                   029.05               869.77                48.01       973.50
                                 00
    三、本期增减变动金额(减少                                                            6,064,92            -997,276. 5,067,652.
    以“-”号填列)                                                                          8.39                    11        28
                                                                                      6,064,92            -997,276. 5,067,652.(一)净利润
                                                                                          8.39                    11        28(二)其他综合收益
                                                                                      6,064,92            -997,276. 5,067,652.上述(一)和(二)小计
                                                                                          8.39                    11        28
                                                                                                          -29,318,2
    (三)所有者投入和减少资本      0.00       0.00    0.00    0.00     0.00       0.00       0.00     0.00                    0.00
                                                                                                             55.571.所有者投入资本2.股份支付计入所有者权益的金额
                                                                                                          -29,318,23.其他
                                                                                                             55.57
    (四)利润分配                  0.00       0.00    0.00    0.00     0.00       0.00       0.00     0.00        0.00        0.001.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他
                                                                  天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    (五)所有者权益内部结转        0.00       0.00    0.00    0.00     0.00       0.00       0.00     0.00        0.00       0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
    (六)专项储备                                                                                                           0.001.本期提取2.本期使用(七)其他
                             1,493,7
                                       1,276,19                   86,563,             225,565,            106,082,9 3,188,174,
    四、本期期末余额             71,892.
                                       0,734.67                   029.05               798.16                16.33      370.21
                                 00上年金额
                                                                                                                      单位: 元
                                                                        上年金额
                                                   归属于母公司所有者权益
             项目            实收资                                                                       少数股东 所有者权
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                              其他      权益       益合计
                                         积       股      备       积       险准备     利润
                             股本)
                             1,493,7
                                       1,276,19                   82,183,             242,464,            145,567,8 3,240,178,
    一、上年年末余额             71,892.
                                       0,734.67                   922.21               337.04                56.01      741.93
                                 00
    加:同一控制下企业合并产生的追溯调整
    加:会计政策变更
           前期差错更正
           其他
                             1,493,7
                                       1,276,19                   82,183,             242,464,            145,567,8 3,240,178,
    二、本年年初余额             71,892.
                                       0,734.67                   922.21               337.04                56.01      741.93
                                 00
    三、本期增减变动金额(减少                                        4,379,1             -22,963,            -9,169,40 -27,753,76
    以“-”号填列)                                                   06.84               467.27                  8.00       8.43
                                                                                      -18,584,            -3,569,40 -22,153,76(一)净利润
                                                                                       360.43                  8.00       8.43(二)其他综合收益
                                                                天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                                                                 -18,584,             -3,569,40 -22,153,76上述(一)和(二)小计
                                                                                  360.43                     8.00       8.43
    (三)所有者投入和减少资本     0.00        0.00   0.00   0.00     0.00    0.00       0.00      0.00          0.00       0.001.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                4,379,1          -4,379,1             -5,600,00 -5,600,000.
    (四)利润分配                 0.00        0.00   0.00   0.00             0.00                 0.00
                                                                 06.84             06.84                     0.00        00
                                                                4,379,1          -4,379,11.提取盈余公积
                                                                 06.84             06.842.提取一般风险准备
    3.对所有者(或股东)的分                                                                             -5,600,00 -5,600,000.
    配                                                                                                           0.00        004.其他
    (五)所有者权益内部结转       0.00        0.00   0.00   0.00     0.00    0.00       0.00      0.00          0.00       0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                             1,493,7
                                       1,276,19                 86,563,          219,500,             136,398,4 3,212,424,
    四、本期期末余额             71,892.
                                       0,734.67                 029.05            869.77                 48.01        973.50
                                 008、母公司所有者权益变动表本期金额
                                                                                                                    单位: 元
                                                                     本期金额
              项目           实收资本                                                  一般风险 未分配利 所有者权
                                           资本公积 减:库存股 专项储备 盈余公积
                             (或股本)                                                     准备        润          益合计
                                                               天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                1,493,771, 1,272,098,                      86,563,029          253,928,92 3,106,362,一、上年年末余额
                                   892.00     379.22                              .05                1.87    222.14
    加:会计政策变更
           前期差错更正
           其他
                                1,493,771, 1,272,098,                      86,563,029          253,928,92 3,106,362,二、本年年初余额
                                   892.00     379.22                              .05                1.87    222.14
    三、本期增减变动金额(减少                                                                     22,675,254 22,675,254
    以“-”号填列)                                                                                      .17        .17
                                                                                               22,675,254 22,675,254(一)净利润
                                                                                                      .17        .17(二)其他综合收益
                                                                                               22,675,254 22,675,254上述(一)和(二)小计
                                                                                                      .17        .17
    (三)所有者投入和减少资本           0.00       0.00    0.00        0.00         0.00   0.00         0.00       0.001.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)利润分配                       0.00       0.00    0.00        0.00         0.00   0.00         0.00       0.001.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他
    (五)所有者权益内部结转             0.00       0.00    0.00        0.00         0.00   0.00         0.00       0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                1,493,771, 1,272,098,                      86,563,029          276,604,17 3,129,037,四、本期期末余额
                                   892.00     379.22                              .05                6.04    476.31上年金额
                                                                 天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                                                                                                    单位: 元
                                                                      上年金额
             项目               实收资本                                                  一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                                  准备         润          益合计
                                1,493,771, 1,272,098,                        82,183,922              214,516,96 3,062,571,一、上年年末余额
                                   892.00      379.22                               .21                      0.35     153.78
    加:会计政策变更
          前期差错更正
          其他
                                1,493,771, 1,272,098,                        82,183,922              214,516,96 3,062,571,二、本年年初余额
                                   892.00      379.22                               .21                      0.35     153.78
    三、本期增减变动金额(减少以                                                 4,379,106.              39,411,961 43,791,068
    “-”号填列)                                                                      84                        .52        .36
                                                                                                     43,791,068 43,791,068(一)净利润
                                                                                                              .36        .36(二)其他综合收益
                                                                                                     43,791,068 43,791,068上述(一)和(二)小计
                                                                                                              .36        .36
    (三)所有者投入和减少资本           0.00        0.00     0.00        0.00         0.00       0.00           0.00       0.001.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                             4,379,106.              4,379,106.
    (四)利润分配                       0.00        0.00     0.00        0.00                    0.00                      0.00
                                                                                    84                        84
                                                                             4,379,106.              4,379,106.1.提取盈余公积
                                                                                    84                        842.提取一般风险准备3.对所有者(或股东)的分配4.其他
    (五)所有者权益内部结转             0.00        0.00     0.00        0.00         0.00       0.00           0.00       0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备
                                                   天津国恒铁路控股股份有限公司 2012 年半年度报告全文1.本期提取2.本期使用(七)其他
                         1,493,771, 1,272,098,              86,563,029          253,928,92 3,106,362,四、本期期末余额
                            892.00     379.22                      .05                1.87    222.14(三)公司基本情况
    (一) 历史延革
    天津国恒铁路控股股份有限公司(以下简称“本公司”)是1989年经内蒙古赤峰市体改委、林西县政府批准,在原林西糖厂、林西电线厂基础上改组设立的股份制试点企业。1992年8月经内蒙古赤峰市体改委批准,赤峰柴胡栏子金矿以其全部净资产折股加入本公司。1993年国家体改委以(1993)260号文批准,本公司为规范化股份制试点企业。1996年经中国证监会以证监发审字(1996)16号文批准,本公司于1996年3月20日公开发行人民币普通股5,248万股,并在深圳证券交易所挂牌交易,股票代码为000594。1996年度10送8,增加股本4,198.4万股;1998年度10送2转2,增加股本3,778.56万股;1999年度10配5.7142857股及10送2转6,增加股本24,182.784万股;2001年度10送2转3股,增加股本18,703.872万股。
    2005年3月,经国务院国有资产监督管理委员会国资产权[2005]289号文《关于内蒙宏峰实业股份有限公司国有股转让有关问题的批复》,同意林西县经济贸易委员会、内蒙古宏峰集团有限责任公司分别将持有本公司国家股9,906.62万股、5,118.32万股转让给深圳市国恒实业发展有限公司。2005年12月在中国证券登记结算有限公司深圳分公司办理了过户。
    2006年8月30日,公司注册地迁至天津,公司名称由原内蒙古宏峰实业股份有限公司变更为天津宏峰实业股份有限公司。2008年3月24日,公司名称申请变更为天津国恒铁路控股股份有限公司(股票简称“国恒铁路”)。
    2009年8月4日,中国证监会下发证监许可[2009]727号《关于核准天津国恒铁路控股股份有限公司非公开发行股票的批复》,核准本公司非公开发行不超过81,000 万股新股。截至2009年10月20日,本次非公开发行股票的验资工作全部完成,本公司本次向深圳市国恒实业发展有限公司等9 家特定对象共发行68,369.375 万股人民币普通股(A 股),并于2009年10月26日在中国证券登记结算有限责任公司深圳分公司完成股份登记。
    2010年7月8日,本公司分配股利,以资本公积向全体股东按每10股转增2股,实际以资本公积金转增股本为248,961,982股。本次转增,股权登记日为2010年7月8日,除权除息日为2010年7月9日,无限售条件流通股上市交易日为2010年7月9日。
    本公司现在天津市工商行政管理局登记注册,注册号为120000000003979,注册资本为1,493,771,892元。法定代表人:蔡文杰,公司住所:天津空港物流加工区西三道166号A3区224室;办公地址:天津市南开区海泰信息广场F座北楼301室。
    (二) 所属行业
    本公司属于交通运输辅助业。
    (三) 经营范围
    本公司经营范围:对铁路、房地产开发项目进行投资及投资咨询服务;建筑材料、金属材料、五金交电、化工产品(危险品及易制毒品除外)、机电产品(小轿车除外)、仪器仪表、日用百货的批发兼零售;货物及技术产品进出口(法律、行政法规另有规定的除外);房屋租赁(以上范围内国家有专营专项规定的按规定办理)。
    (四) 公司主要业务
    本公司主要业务是铁路建设、营运;房屋开发及租赁;国内贸易。
                                                    天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    (五) 公司的基本组织架构
    股东大会是本公司的最高权力机构,董事会是股东大会的常设执行机构,监事会是公司的内部监督机构,总经理负责公司的日常经营管理工作。截止报告期末公司内设财务部、审计部、法律部、资金部、企管部、证券部、办公室、信息中心、人力资源部等部门。(四)公司主要会计政策、会计估计和前期差错更正1、财务报表的编制基础本公司财务报表以持续经营假设为基础,根据实际发生的交易和事项,按照中华人民共和国财政部2006 年2 月颁布的《企业会计准则—基本准则》和38 项具体会计准则、其后颁布的应用指南、解释以及其他相关规定(以下统称“企业会计准则”)编制。2、遵循企业会计准则的声明
    本公司管理当局声明:本公司2011年度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2011年12月31日的财务状况、2011年度的经营成果和现金流量等有关信息。此外,本公司的财务报表在所有重大方面同时符合中国证券监督管理委员会(以下简称“中国证监会”)2010 年修订的《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》有关财务报表及其附注的披露要求。3、会计期间本公司的会计期间分为年度和中期,会计中期指短于一个完整的会计年度的报告期间。本公司会计年度采用公历年度,即每年自1 月1 日起至12 月31 日止。4、记账本位币本公司以人民币为记账本位币。境外子公司的记账本位币5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    合并方在企业合并中取得的资产和负债,按合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价的账面价值(或发行股份面值总额)的差额,调整资本公积中的股本溢价,不足冲减的则调整留存收益。
    合并方为进行企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费等,于发生时计入当期损益。企业合并中发行权益性证券发生的手续费、佣金等,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。
                                                 天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    被合并各方采用的会计政策与本公司不一致的,本公司在合并日按照本公司会计政策进行调整,在此基础上按照企业会计准则规定确认。(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,合并成本为购买日购买方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,为企业合并而发生的各项直接相关费用。通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和。在合并合同中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,也计入合并成本。非同一控制下企业合并中所取得的被购买方可辨认资产、负债及或有负债在收购日以公允价值计量。合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉。合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,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,其差额计入当期损益。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    1、合并财务报表范围的确定原则
    合并财务报表的合并范围以控制为基础予以确定。控制是指本公司有权决定被投资单位的财务和经营政策,并能据以从被投资单位的经营活动中获取利益的权力。本公司对其他单位投资占被投资单位有表决权资本总额50%以上(不含50%),或虽不足50%但有实质控制权的,全部纳入合并范围。
    2、合并财务报表编制的方法
    合并财务报表以母公司和纳入合并范围的子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资,在抵销母公司权益性资本投资与子公司所有者权益中母公司所持有的份额和公司内部之间重大交易及内部往来后编制而成。
    在编制合并财务报表时,如果子公司所采用的会计政策、会计期间与母公司不一致的,需要按照母公司的会计政策和会计期间对子公司财务报表进行必要的调整;或者要求子公司按照母公司的会计政策和会计期间另行编报财务报表。子公司少数股东分担的当期亏损超过了少数股东在该子公司年初所有者权益中所享有份额而形成的余额,若公司章程或协议未规定少数股东有义务承担的,该余额冲减本公司的所有者权益;若公司章程或协议规定由少数股东承担的,该余额冲减少数股东权益。
    本公司自子公司的少数股东处购买股权,因购买少数股权新取得的长期股权投资成本与按照新增持股比例计算应享有子公司可辨认净资产份额之间的差额,以及在不丧失控制权的情况下因部分处置对子公司的股权投资而取得的处置价款与处置长期股权投资相对应享有子公司净资产的差额,均调整合并资产负债表中的资本公积,资本公积不足冲减的,调整留存收益。
    母公司在报告期内因同一控制下企业合并增加的子公司,编制合并资产负债表时,调整合并资产负债表的期初数。因非同一控制下企业合并增加的子公司,编制合并资产负债表时,不调整合并资产负债表的期初数。母公司在报告期内处置子公司,编制合并资产负债表时,不调整合并资产负债表的期初数。
    母公司在报告期内因同一控制下企业合并增加的子公司,将该子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表。因非同一控制下企业合并增加的子公司,将该子公司购买日至报告期末的收入、费用、利润纳入合并利润表。母公司在报告期内处置子公司,将该子公司期初至处置日的收入、
                                                  天津国恒铁路控股股份有限公司 2012 年半年度报告全文费用、利润纳入合并利润表。母公司在报告期内因同一控制下企业合并增加的子公司,将该子公司合并当期期初至报告期末的现金流量纳入合并现金流量表。因非同一控制下企业合并增加的子公司,将该子公司购买日至报告期末的现金流量纳入合并现金流量表。母公司在报告期内处置子公司,将该子公司期初至处置日的现金流量纳入合并现金流量表。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法7、现金及现金等价物的确定标准本公司现金及现金等价物包括库存现金、可以随时用于支付的存款以及本公司持有的期限短(一般为从购买日起,三个月内到期)、流动性强、易于转换为已知金额的现金、价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币业务
    外币业务采用交易发生日的即期汇率作为折算汇率折合成人民币记账。外币货币性项目余额按资产负债表日即期汇率折算,由此产生的汇兑差额,除属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理外,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,由此产生的汇兑差额计入当期损益或资本公积。(2)外币财务报表的折算
      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。按照上述折算产生的外币财务报表折算差额,在资产负债表所有者权益项目下单独列示。处置境外经营时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币财务报表折算差额,自所有者权益项目转入处置当期损益;部分处置境外经营的,按处置的比例计算处置部分的外币财务报表折算差额,转入处置当期损益。9、金融工具(1)金融工具的分类
    (1)按照投资目的和经济实质将本公司拥有的金融资产划分为四类:①以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产;②持有至到期投资;③贷款和应收款项;④可供出售金融资产。
                                                  天津国恒铁路控股股份有限公司 2012 年半年度报告全文(2)按照经济实质将承担的金融负债划分为两类:①以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债;②其他金融负债。(2)金融工具的确认依据和计量方法
    金融工具的确认依据为:公司已经成为金融工具合同的一方。
    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
    取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。
    处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
    ②持有至到期投资
    取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间按照摊余成本和实际利率(如实际利率与票面利率差别较小的,按票面利率)计算确认利息收入,计入投资收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    ③应收款项
    本公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃市场上有报价的债务工具的债权,包括应收账款、应收票据、其他应收款、长期应收款等,以向购货方应收的合同或协议价款作为初始确认金额;具有融资性质的,按其现值进行初始确认。收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
    ④可供出售金融资产
    取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
    ⑤其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。(3)金融资产转移的确认依据和计量方法
    本公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,不终止确认该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。
    (1)金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:
    ①转移金融资产的账面价值;
    ②转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    (2)金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未
                                                  天津国恒铁路控股股份有限公司 2012 年半年度报告全文终止确认部分(在此种情况下,所保留的服务资产视同未终止确认金融资产的一部分)之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
    ①终止确认部分的账面价值;
    ②终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    (3)金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(4)金融负债终止确认条件(5)金融资产和金融负债公允价值的确定方法
    (1)存在活跃市场的金融资产或金融负债,以活跃市场中的报价确定公允价值。报价按照以下原则确定:
    ①在活跃市场上,公司已持有的金融资产或拟承担的金融负债的报价,为市场中的现行出价;拟购入的金融资产或已承担的金融负债的报价,为市场中的现行要价。
    ②金融资产和金融负债没有现行出价或要价,采用最近交易的市场报价或经调整的最近交易的市场报价,除非存在明确的证据表明该市场报价不是公允价值。
    (2)金融资产或金融负债不存在活跃市场的,公司采用估值技术确定其公允价值。(6)金融资产(不含应收款项)减值准备计提
    在资产负债表日对金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。表明金融资产发生减值的客观证据,是指金融资产初始确认后实际发生的、对该金融资产的预计未来现金流量有影响,且公司能够对该影响进行可靠计量的事项。
    (1)持有至到期投资
    以摊余成本计量的持有至到期投资发生减值时,将其账面价值减记至预计未来现金流量(不包括尚未发生的未来信用损失)现值(折现利率采用原实际利率),减记的金额确认为资产减值损失,计入当期损益。计提减值准备时,对单项金额重大的持有至到期投资单独进行减值测试;对单项金额不重大的持有至到期投资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组合中进行减值测试;单独测试未发生减值的持有至到期投资,需要按照包括在具有类似信用风险特征的组合中再进行测试;已单项确认减值损失的持有至到期投资,不再包括在具有类似信用风险特征的组合中进行减值测试。
    (2)应收款项
    应收款项坏账准备的计提方法见“附注二(十)、应收款项”。
    (3)可供出售金融资产
    可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,则按其公允价值低于其账面价值的差额,确认减值损失,计提减值准备。在确认减值损失时,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,计入减值损失。
    (4)其他
    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,或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发生减值时,将该权益工具投资或衍生金融资产的账面价值,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。
                                                          天津国恒铁路控股股份有限公司 2012 年半年度报告全文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计提减值准备后,不再转回。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
                                                         单项金额重大的应收款项为期末余额大于等于 100 万的单项金额重大的判断依据或金额标准
                                                         应收款项。
                                                         单项金额重大的应收款项按个别方式评估减值损失,单独
                                                         进行减值测试,有客观证据表明其发生了减值的,根据其单项金额重大并单项计提坏账准备的计提方法
                                                         未来现金流量现值低于其账面价值的差额,确认减值损
                                                         失,计提坏账准备。(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
           组合名称                                                      确定组合的依据
                                         提方法组合中,采用账龄分析法计提坏账准备的:√ 适用 □ 不适用
             账龄                  应收账款计提比例(%)                    其他应收款计提比例(%)
    1 年以内(含 1 年)                                        5%                                           5%
    1-2 年                                                   10%                                          10%
    2-3 年                                                   30%                                          30%3 年以上
    3-4 年                                                   40%                                          40%
    4-5 年                                                   50%                                          50%
    5 年以上                                                 100%                                         100%组合中,采用余额百分比法计提坏账准备的:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的:
                                                    天津国恒铁路控股股份有限公司 2012 年半年度报告全文□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款单项计提坏账准备的理由:坏账准备的计提方法:11、存货(1)存货的分类
    公司存货分类为:材料采购、原材料、在产品(开发成本)、产成品(开发产品)、库存商品、备品备件、包装物及低值易耗品等。(2)发出存货的计价方法□ 先进先出法 √ 加权平均法 □ 个别认定法 □ 其他
    存货的取得及发出的计价:存货按照成本进行初始计量。存货成本包括采购成本、加工成本和其他成本。存货的采购成本,包括购买价款、相关税费、运输费、装卸费、保险费以及其他归属于存货采购成本的费用。领用和发出时,按加权平均法确定发出存货的实际成本。(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    资产负债表日,存货按照成本与可变现净值孰低计量。存货成本高于其可变现净值的,计提存货跌价准备,计入当期损益。可变现净值,是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。(4)存货的盘存制度□ 永续盘存制 □ 定期盘存制 □ 其他
    采用永续盘存制。(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法
                                                 天津国恒铁路控股股份有限公司 2012 年半年度报告全文12、长期股权投资(1)初始投资成本确定
    (1)企业合并形成的长期股权投资
    同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付合并对价之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。
    非同一控制下的企业合并:合并成本为购买日购买方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,以及为企业合并而发生的各项直接相关费用。通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和。在合并合同中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,也计入合并成本。
    (2)其他方式取得的长期股权投资
    以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。
    以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。
    投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。
    通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。(2)后续计量及损益确认
    (1)后续计量
    公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。
    对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。
    对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的差额,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的差额,计入当期损益。
    被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或承担的部分,调整长期股权投资的账面价值,同时增加或减少资本公积(其他资本公积)。
    (2)损益确认
    成本法下,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,公司按照享有被投资单位宣告发放的现金股利或利润确认投资收益。
                                                    天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    权益法下,在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投资损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,按预计承担的义务确认预计负债,计入当期投资损失。
    被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。(3)确定对被投资单位具有共同控制、重大影响的依据
    按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在,则视为与其他方对被投资单位实施共同控制;对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定,则视为投资企业能够对被投资单位施加重大影响。(4)减值测试方法及减值准备计提方法
    重大影响以下的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其减值损失是根据其账面价值与按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进行确定。
    除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。
    因企业合并形成的商誉,无论是否存在减值迹象,每年都进行减值测试。
    长期股权投资减值损失一经确认,在以后会计期间不予转回。13、投资性房地产
    1、公司将同时满足下列条件的为赚取租金或资本增值或两者兼有而持有的房地产,确认为投资性房地产:
    (1)与该投资性房地产有关的经济利益很可能流入企业;
    (2)该投资性房地产的成本能够可靠地计量。
    2、公司的投资性房地产按照取得的实际成本进行初始计量。资产负债表日公司采用成本模式对投资性房地产进行后续计量:
    (1)对于建筑物,参照固定资产的后续计量政策进行折旧。
    (2)对于土地使用权,参照无形资产的后续计量政策进行摊销。
    3、公司在资产负债表日判断投资性房地产是否存在可能发生减值的迹象。若存在减值迹象,估计其可收回金额。若可收回金额的计量结果表明,投资性房地产的可收回金额低于其账面价值的,将其账面价值减记至可收回金额,减记的金额确认为减值损失,计入当期损益,同时计提投资性房地产减值准备。投资性房地产减值损失一经确认,在以后会计期间不予转回。
                                                     天津国恒铁路控股股份有限公司 2012 年半年度报告全文14、固定资产(1)固定资产确认条件
    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,并且使用寿命超过一个会计年度的有形资产。同时满足下列条件的,才能予以确认:
    (1)与该固定资产有关的经济利益很可能流入企业;
    (2)该固定资产的成本能够可靠地计量。(2)融资租入固定资产的认定依据、计价方法
    (1) 融资租入资产:公司在承租开始日,将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,其差额作为未确认的融资费用。公司采用实际利率法对未确认的融资费用,在资产租赁期间内摊销,计入财务费用。
    (2) 融资租出资产:公司在租赁开始日,将应收融资租赁款,未担保余值之和与其现值的差额确认为未实现融资收益,在将来受到租赁的各期间内确认为租赁收入,公司发生的与出租交易相关的初始直接费用,计入应收融资租赁款的初始计量中,并减少租赁期内确认的收益金额。(3)各类固定资产的折旧方法
    本公司对所有固定资产(已提足折旧仍继续使用的固定资产和按规定单独计价入账的土地除外)计提折旧。固定资产折旧采用年限平均法计算,并根据固定资产类别、估计经济使用年限和预计净残值(原值的 3%)确定其折旧率。已计提固定资产减值准备的,按照固定资产原价减去累计折旧和已计提减值准备的账面净额以及尚可使用年限重新计算确定折旧率,未计提固定资产减值准备前已计提的累计折旧不作调整。
           类别                折旧年限(年)        残值率(%)               年折旧率(%)房屋及建筑物
                        10-100                  3%                     9.70%-0.97%机器设备
                        5-20                    3%                     19.40%-4.85%电子设备运输设备
                        5-15                    3%                     19.4%-6.47%其他设备
    融资租入固定资产:                   --                   --                          --其中:房屋及建筑物机器设备
                                                          天津国恒铁路控股股份有限公司 2012 年半年度报告全文电子设备运输设备其他设备(4)固定资产的减值测试方法、减值准备计提方法
    公司在资产负债表日检查固定资产是否存在市价持续下跌、技术陈旧、损坏或长期闲置等减值迹象。若存在减值迹象,估计其可收回金额。若固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为减值损失,计入当期损益,同时计提固定资产减值准备。固定资产减值准备按单个项目计提。
    固定资产减值损失一经确认,在以后会计期间不予转回(5)其他说明15、在建工程(1)在建工程的类别
    在建工程按工程项目分类核算。(2)在建工程结转为固定资产的标准和时点
    结转为固定资产的标准和时点:在建工程按实际发生的支出确定其工程成本,在达到预定可使用状态之日按照达到预定可使用状态前所发生的必要支出转入固定资产;在工程达到预定可使用状态,但尚未办理竣工决算的,根据工程预算、造价或工程实际成本等,按估计的价值结转为固定资产,待办理了竣工决算手续后,再按实际成本调整原来的暂估价值。在建工程借款所发生的利息,在交付使用之前计入工程成本;交付使用后,计入当期损益。(3)在建工程的减值测试方法、减值准备计提方法
    在资产负债表日检查在建工程是否存在可能发生减值的迹象。若存在减值迹象,估计其可收回金额。若在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为减值损失,计入当期损益,同时计提在建工程减值准备。在建工程减值准备按单个项目计提。在建工程减值损失一经确认,在以后会计期间不予转回。
                                                  天津国恒铁路控股股份有限公司 2012 年半年度报告全文16、借款费用(1)借款费用资本化的确认原则
    (1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    (2)借款费用已经发生;
    (3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。(2)借款费用资本化期间
    资本化期间是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。(3)暂停资本化期间
    符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的,暂停借款费用的资本化。购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用应当停止资本化。(4)借款费用资本化金额的计算方法
    (1)为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定;
    (2)为购建或者生产符合资本化条件的资产而占用了一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率应当根据一般借款加权平均利率计算确定。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。17、生物资产18、油气资产
                                                          天津国恒铁路控股股份有限公司 2012 年半年度报告全文19、无形资产(1)无形资产的计价方法
    无形资产按照成本进行初始计量。购入的无形资产按照其购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的实际成本入账;投资者投入的无形资产按投资合同或协议约定的价值计价。(2)使用寿命有限的无形资产的使用寿命估计情况
    使用寿命有限的无形资产,在使用寿命内采用直线法(或其他系统合理的方法)摊销;使用寿命不确定的无形资产不摊销。使用寿命有限的无形资产,本公司在使用寿命内系统合理摊销该无形资产。来源于合同性权力或其他法定权利的无形资产,其使用寿命不超过合同性权利或其他法定权利的期限;合同或法律没有规定使用寿命的,本公司将综合各方面因素判断其为企业带来经济利益的期限。
          项目                 预计使用寿命                                 依据(3)使用寿命不确定的无形资产的判断依据
    无法预见无形资产为企业带来经济利益期限的,应当视为使用寿命不确定的无形资产。对于使用寿命不确定的无形资产,本公司不对其进行摊销。
    公司每年年度终了,对使用寿命有限的和使用寿命不确定的无形资产的使用寿命进行复核。(4)无形资产减值准备的计提
       在资产负债表日检查无形资产是否存在可能发生减值的迹象。若存在减值迹象,估计其可收回金额。若无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为减值损失,计入当期损益,同时计提无形资产减值准备。无形资产减值准备按单个项目计提。无形资产减值损失一经确认,在以后会计期间不予转回(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准(6)内部研究开发项目支出的核算20、长期待摊费用摊销方法
      本公司已经发生但应由本期和以后各期负担的分摊期限在1年以上的各项费用(如经营租入固定资产改良支出等)按实际受益期限平均摊销。当长期待摊的费用项目不能使以后会计期间受益时,将尚未摊销
                                                 天津国恒铁路控股股份有限公司 2012 年半年度报告全文的该项目的摊余价值全部转入当期损益。21、附回购条件的资产转让22、预计负债(1)预计负债的确认标准
    (1)该义务是企业承担的现时义务;
    (2)履行该义务很可能导致经济利益流出企业;
    (3)该义务的金额能够可靠地计量。(2)预计负债的计量方法
    预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量。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的,最佳估计数按照该范围内的中间值确定。在其他情况下,最佳估计数分别下列情况处理:
    (1)或有事项涉及单个项目的,按照最可能发生金额确定。
    (2)或有事项涉及多个项目的,按照各种可能结果及相关概率计算确定。23、股份支付及权益工具(1)股份支付的种类(2)权益工具公允价值的确定方法(3)确认可行权权益工具最佳估计的依据
                                                  天津国恒铁路控股股份有限公司 2012 年半年度报告全文(4)实施、修改、终止股份支付计划的相关会计处理24、回购本公司股份25、收入(1)销售商品收入确认时间的具体判断标准
    (1) 公司已将商品所有权上的主要风险和报酬转移给购货方;
    (2) 公司既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;
    (3) 收入的金额能够可靠地计量;
    (4) 相关的经济利益很可能流入企业;
    (5) 相关的已发生或将发生的成本能够可靠地计量。
    根据上述原则,本公司确定房地产销售收入的确认必须同时满足以下五个条件:
    (1) 房地产已竣工并验收合格;
    (2) 已签订销售合同并在国土部门备案;
    (3) 取得了买方按销售合同约定交付房产的付款证明(一次性付款的,已收讫全部房款;分期付款方式的,如果延期收取的房款具有融资性质,按照应收合同价款的现值计算确定;按揭方式的,已收到首期款且已办妥银行按揭审批手续);
    (4) 按照销售合同约定的要求办妥了入伙手续(或发出入住通知);
    (5) 房地产的成本能可靠计量。(2)确认让渡资产使用权收入的依据
    让渡资产使用权,相关的经济利益很可能流入企业,且收入的金额能够可靠地计量的,确认收入。利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    (1) 如提供劳务在同一年度内开始并完成的,在完成劳务时确认营业收入的实现;
    (2) 如劳务的开始和完成分属不同的会计年度,在提供劳务交易的结果能够可靠估计的情况下,在资产负债表日按照完工百分比法确认相关劳务收入。公司采用已完工作的测量(已经提供的劳务占应提供劳务总量的比例,或已经发生的成本占估计总成本的比例)确定提供劳务交易的完工进度。在资产负债表日提供劳务交易结果不能够可靠估计的,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;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。
                                                          天津国恒铁路控股股份有限公司 2012 年半年度报告全文26、政府补助(1)类型
    政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产。分为与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法
    与购建固定资产、无形资产等长期资产相关的政府补助,确认为递延收益,按照所建造或购买的资产使用年限分期计入营业外收入;与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业已发生的相关费用或损失的,取得时直接计入当期营业外收入。27、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
       1) 本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。但是同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认:
    ①该项交易不是企业合并;
    ②交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    (2) 本公司对与子公司、联营公司及合营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产:
    ①暂时性差异在可预见的未来很可能转回;
    ②未来很可能获得用来抵扣暂时性差异的应纳税所得额。
    (3) 本公司对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。(2)确认递延所得税负债的依据
    除下列情况产生的递延所得税负债以外,本公司确认所有应纳税暂时性差异产生的递延所得税负债:
    (1) 商誉的初始确认;
    (2) 同时满足具有下列特征的交易中产生的资产或负债的初始确认:
    ①该项交易不是企业合并;
    ②交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    (3) 本公司对与子公司、联营公司及合营企业投资产生相关的应纳税暂时性差异,同时满足下列条件的:
    ①投资企业能够控制暂时性差异的转回的时间;
    ②该暂时性差异在可预见的未来很可能不会转回。
                                                           天津国恒铁路控股股份有限公司 2012 年半年度报告全文28、经营租赁、融资租赁(1)经营租赁会计处理
      (1) 公司租入资产所支付的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,计入当期费用。公司支付的与租赁交易相关的初始直接费用,计入当期费用。
    资产出租方承担了应由公司承担的与租赁相关的费用时,公司将该部分费用从租金总额中扣除,按扣除后的租金费用在租赁期内分摊,计入当期费用。
    (2) 公司出租资产所收取的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,确认为租赁收入。公司支付的与租赁交易相关的初始直接费用,计入当期费用;如金额较大的,则予以资本化,在整个租赁期间内按照与租赁收入确认相同的基础分期计入当期收益。
    公司承担了应由承租方承担的与租赁相关的费用时,公司将该部分费用从租金收入总额中扣除,按扣除后的租金费用在租赁期内分配。(2)融资租赁会计处理
    (1) 融资租入资产:公司在承租开始日,将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,其差额作为未确认的融资费用。公司采用实际利率法对未确认的融资费用,在资产租赁期间内摊销,计入财务费用。
    (2) 融资租出资产:公司在租赁开始日,将应收融资租赁款,未担保余值之和与其现值的差额确认为未实现融资收益,在将来受到租赁的各期间内确认为租赁收入,公司发生的与出租交易相关的初始直接费用,计入应收融资租赁款的初始计量中,并减少租赁期内确认的收益金额。29、持有待售资产(1)持有待售资产确认标准(2)持有待售资产的会计处理方法30、资产证券化业务31、套期会计32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 □ 否 □ 不适用
                                                            天津国恒铁路控股股份有限公司 2012 年半年度报告全文(1)会计政策变更本报告期主要会计政策是否变更□ 是 □ 否 □ 不适用(2)会计估计变更本报告期主要会计估计是否变更□ 是 □ 否 □ 不适用33、前期会计差错更正本报告期是否发现前期会计差错□ 是 □ 否 □ 不适用(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 □ 否 □ 不适用(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 □ 否 □ 不适用34、其他主要会计政策、会计估计和财务报表编制方法(五)税项1、公司主要税种和税率
                  税    种                            计税依据                            税率
    增值税                                 商品销售收入(出口免税除外)          17%消费税
    营业税                                 铁路运输收入                        3%
    城市维护建设税                         应纳增值税和营业税额                7%
    企业所得税                             应纳税所得额                        25%各分公司、分厂执行的所得税税率
                                     天津国恒铁路控股股份有限公司 2012 年半年度报告全文2、税收优惠及批文3、其他说明(六)企业合并及合并财务报表企业合并及合并财务报表的总体说明:1、子公司情况
                                                                                                                天津国恒铁路控股股份有限公司 2012 年半年度报告全文(1)通过设立或投资等方式取得的子公司
                                                                                                                                                          单位: 元
                                                                                                                                                         从母公司所
                                                                                                                                                         有者权益冲
                                                                                                                                                         减子公司少
                                                                                                                                                         数股东分担
                                                                                      实质上构成                                            少数股东权
                                                                                                                                                         的本期亏损
                                                                            期末实际投 对子公司净 持股比例 表决权比例 是否合并报 少数股东权 益中用于冲
    子公司全称 子公司类型   注册地   业务性质      注册资本   币种   经营范围                                                                                超过少数股
                                                                              资额    投资的其他    (%)        (%)        表         益     减少数股东
                                                                                                                                                         东在该子公
                                                                                       项目余额                                             损益的金额
                                                                                                                                                         司年初所有
                                                                                                                                                         者权益中所
                                                                                                                                                         享有份额后
                                                                                                                                                           的余额通过设立或投资等方式取得的子公司的其他说明:
                                                                天津国恒铁路控股股份有限公司 2012 年半年度报告全文(2)通过同一控制下企业合并取得的子公司
                                                                                                                  单位: 元
                                                                                                                    从母公
                                                                                                                    司所有
                                                                                                                    者权益
                                                                                                                    冲减子
                                                                                                                    公司少
                                                                                                                    数股东
                                                                实质上                                     少数股
                                                                                                                    分担的
                                                                构成对                                     东权益
                                                                                                                    本期亏
                                                         期末实 子公司            表决权                   中用于
    子公司 子公司            业务性 注册资          经营范                   持股比            是否合 少数股            损超过
                注册地                   币种            际投资 净投资            比例                     冲减少
    全称   类型              质      本              围                     例(%)             并报表 东权益            少数股
                                                          额    的其他             (%)                     数股东
                                                                                                                    东在该
                                                                项目余                                     损益的
                                                                                                                    子公司
                                                                  额                                       金额
                                                                                                                    年初所
                                                                                                                    有者权
                                                                                                                    益中所
                                                                                                                    享有份
                                                                                                                    额后的
                                                                                                                    余额通过同一控制下企业合并取得的子公司的其他说明:(3)通过非同一控制下企业合并取得的子公司
                                                                                                                  单位: 元
                                                                                                                    从母公
                                                                                                                    司所有
                                                                                                                    者权益
                                                                实质上                                     少数股
                                                                                                                    冲减子
                                                                构成对                                     东权益
                                                                                                                    公司少
                                                         期末实 子公司            表决权                   中用于
    子公司 子公司            业务性 注册资          经营范                   持股比            是否合 少数股            数股东
                注册地                   币种            际投资 净投资            比例                     冲减少
    全称   类型              质      本              围                     例(%)             并报表 东权益            分担的
                                                          额    的其他             (%)                     数股东
                                                                                                                    本期亏
                                                                项目余                                     损益的
                                                                                                                    损超过
                                                                  额                                       金额
                                                                                                                    少数股
                                                                                                                    东在该
                                                                                                                    子公司
                                                             天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                                                                                        年初所
                                                                                                        有者权
                                                                                                        益中所
                                                                                                        享有份
                                                                                                        额后的
                                                                                                           余额通过非同一控制下企业合并取得的子公司的其他说明:2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体□ 适用 □ 不适用特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明:3、合并范围发生变更的说明合并报表范围发生变更说明:□ 适用 □ 不适用4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                       单位: 元
                    名称                                   期末净资产                     本期净利润本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                       单位: 元
                    名称                               处置日净资产                   年初至处置日净利润新纳入合并范围的主体和不再纳入合并范围的主体的其他说明:5、报告期内发生的同一控制下企业合并
                                                                                                       单位: 元
                    属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
      被合并方
                    业合并的判断依据       制人              并日的收入        的净利润      的经营活动现金流
                                                             天津国恒铁路控股股份有限公司 2012 年半年度报告全文同一控制下企业合并的其他说明:6、报告期内发生的非同一控制下企业合并
                                                                                                       单位: 元
           被合并方                          商誉金额                             商誉计算方法非同一控制下企业合并的其他说明:7、报告期内出售丧失控制权的股权而减少子公司
                   子公司名称                             出售日                      损益确认方法出售丧失控制权的股权而减少的子公司的其他说明:8、报告期内发生的反向购买
                                                                                    合并中确认的商誉或计入当
          借壳方                判断构成反向购买的依据      合并成本的确定方法
                                                                                         期的损益的计算方法反向购买的其他说明:9、本报告期发生的吸收合并
                                                                                                       单位: 元
             吸收合并的类型                          并入的主要资产                   并入的主要负债
           同一控制下吸收合并                    项目              金额           项目               金额
          非同一控制下吸收合并                   项目              金额           项目               金额吸收合并的其他说明:
                                                          天津国恒铁路控股股份有限公司 2012 年半年度报告全文10、境外经营实体主要报表项目的折算汇率(七)合并财务报表主要项目注释1、货币资金
                                                                                                         单位: 元
                                       期末数                                     期初数
         项目
                            外币金额    折算率    人民币金额       外币金额     折算率          人民币金额
    现金:                          --         --          440,393.83       --            --            1,070,455.46
    人民币                         --         --          440,393.83       --            --            1,070,455.46
    银行存款:                     --         --      201,282,686.45       --            --          127,387,959.00
    人民币                         --         --      201,282,686.45       --            --          127,387,959.00
    其他货币资金:                 --         --       50,926,943.57       --            --           66,971,074.00
    人民币                         --         --       50,926,943.57       --            --           66,971,074.00
    合计                           --         --      252,650,023.85       --            --          195,429,488.46如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明:
    注1:期末其他货币资金均系银行承兑汇票保证金和国内信用证保证金;
    注2:截止本报告日,因本公司子公司广东国恒铁路物资有限公司在赣州银行滨江支行开具的2,100万元银行承兑逾期未承兑,赣州银行滨江支行起诉至赣州市中级人民法院,申请冻结本公司存款。截止本报告日,本公司在华夏银行天津分行营业部开立的6030200001801100003033存款户、在中国工商银行天津华苑分理处开立的0302017119300130194存款户已被申请冻结,两个账号的存款共计44,534.34 元。2、交易性金融资产(1)交易性金融资产
                                                                                                         单位: 元
                     项目                               期末公允价值                      期初公允价值交易性债券投资交易性权益工具投资指定为以公允价值计量且变动计入当期损益的金融资产
                                                                    天津国恒铁路控股股份有限公司 2012 年半年度报告全文衍生金融资产套期工具
    其他                                                                                0.00                    14,000,000.00
    合计                                                                                0.00                    14,000,000.00(2)变现有限制的交易性金融资产
                                                                                                                  单位: 元
                    项目                         限售条件或变现方面的其他重大限制                    期末金额(3)套期工具及相关套期交易的说明3、应收票据(1)应收票据的分类
                                                                                                                  单位: 元
                      种类                                        期末数                          期初数
    银行承兑汇票                                                                                                70,000,000.00
    商业承况汇票                                                            82,400,000.00                      389,000,000.00
    合计                                                                    82,400,000.00                      459,000,000.00(2)期末已质押的应收票据情况
                                                                                                                  单位: 元
         出票单位              出票日期                到期日                      金额                    备注
    合计                             --                         --                            0.00             --说明:注:本期末389,000,000.00元商业承兑汇票已于2012年6月30日到期,因????????????????????????????????????????????????????????(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况
                                                                                                                  单位: 元
                                                          天津国恒铁路控股股份有限公司 2012 年半年度报告全文
            出票单位       出票日期             到期日                  金额                  备注
    合计                           --                 --                             0.00          --说明:公司已经背书给其他方但尚未到期的票据
                                                                                                     单位: 元
            出票单位       出票日期             到期日                  金额                  备注
    合计                           --                 --                             0.00          --说明:已贴现或质押的商业承兑票据的说明:4、应收股利
                                                                                                     单位: 元
              项目           期初数            本期增加               本期减少               期末数账龄一年以内的应收股
                                       0.00                0.00                   0.00                   0.00利其中:账龄一年以上的应收股
                                       0.00                0.00                   0.00                   0.00利
    其中:                         --                 --                      --                    --
    合     计                              0.00                0.00                   0.00                   0.00说明:5、应收利息(1)应收利息
                                                                                                     单位: 元
             项目           期初数            本期增加              本期减少                期末数
                                                                           天津国恒铁路控股股份有限公司 2012 年半年度报告全文
        合   计                               0.00                         0.00                        0.00                           0.00(2)逾期利息
                                                                                                                               单位: 元
                  贷款单位                                  逾期时间(天)                                    逾期利息金额
                    合计                                           --                                                                 0.00(3)应收利息的说明6、应收账款(1)应收账款按种类披露
                                                                                                                               单位: 元
                                                   期末数                                                 期初数
           种类                    账面余额                    坏账准备                 账面余额                      坏账准备
                                金额       比例(%)          金额        比例(%)      金额       比例(%)           金额        比例(%)
    单项金额重大并单项计         152,227,22               8,609,878.2                  105,854,8
                                             97.24%                        5.55%                  95.24% 5,826,416.49                 5.5%
    提坏账准备的应收账款               8.98                            3                  74.73按组合计提坏账准备的应收账款单项金额不重大但按信
    用风险特征组合后该组         3,939,589.6                                           4,993,909
                                              2.52% 407,145.92                                     4.49%        508,065.91       10.17%
    合的风险较大的应收账                   9                                                 .41款
                             3,939,589.6                                           4,993,909
    组合小计                                      2.52% 407,145.92            10.33%                   4.49%        508,065.91       10.17%
                                       9                                                 .41单项金额虽不重大但单
                                                                                   304,714.6
    项计提坏账准备的应收         376,357.14       0.24%     23,516.04          6.25%                   0.27%         44,806.94        14.7%
                                                                                            2账款
                             156,543,17               9,040,540.1                  111,153,4
    合计                                          --                          --                      --           6,379,289.34      --
                                   5.81                            9                  98.76应收账款种类的说明:期末单项金额重大并单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                               单位: 元
                                                                           天津国恒铁路控股股份有限公司 2012 年半年度报告全文
              应收账款内容                       账面余额                 坏账准备                计提比例            计提理由
    江西海通铜业有限公司                                 60,138,265.49          3,006,913.27                      5% 按账龄分析计提
    杭州科力物资有限公司                                 25,596,029.00          1,279,801.45                      5% 按账龄分析计提
    绿佳控股有限公司                                     23,149,723.89          1,322,871.04                      5% 按账龄分析计提
    南昌市东日电源科技有限公司                           13,101,528.67          1,310,152.87                     10% 按账龄分析计提
    上海立刻新实业发展有限公司                           10,392,200.00            519,610.00                      5% 按账龄分析计提
    福建十景建材有限公司                                  7,075,740.00            353,787.00                      5% 按账龄分析计提
    上海豫政实业有限公司                                  4,011,560.00            200,578.00                      5% 按账龄分析计提
    唐山玖发煤炭销售有限公司                              3,561,110.00            356,111.00                     10% 按账龄分析计提
    上海锦凡实业有限公司                                  2,169,500.80            108,475.04                      5% 按账龄分析计提
    宁夏明峰萌成建材有限公司                              1,637,639.83             81,881.99                      5% 按账龄分析计提
    三茂清算收入                                          1,393,931.30             69,696.57                      5% 按账龄分析计提
                  合计                           152,227,228.98             8,609,878.23             --组合中,采用账龄分析法计提坏账准备的应收账款:√ 适用 □ 不适用
                                                                                                                          单位: 元
                                               期末数                                                      期初数
       账龄                        账面余额                                                     账面余额
                                                               坏账准备                                               坏账准备
                             金额             比例(%)                                  金额                比例(%)1 年以内
    其中:                        --                --                   --                    --                --           --
    1 年以内小计             135,242,327.87         86.39%               6,762,116.39    98,145,226.39           88.29%     4,907,261.33
    1至2年                    20,559,152.94         13.13%               2,055,915.29    12,172,380.99           10.95%     1,217,238.10
    2至3年                        741,695.00         0.47%                222,508.50           795,666.38         0.72%      238,699.91
    3 年以上                                                                                    40,225.00         0.04%       16,090.003至4年4至5年5 年以上
    合计                     156,543,175.81         --                   9,040,540.19    111,153,498.76          --         6,379,289.34组合中,采用余额百分比法计提坏账准备的应收账款:□ 适用 □ 不适用组合中,采用其他方法计提坏账准备的应收账款:□ 适用 □ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款
                                                                    天津国恒铁路控股股份有限公司 2012 年半年度报告全文□ 适用 □ 不适用(2)本报告期转回或收回的应收账款情况
                                                                                                                       单位: 元
                                                                              转回或收回前累计已计
        应收账款内容         转回或收回原因        确定原坏账准备的依据                                    转回或收回金额
                                                                                提坏账准备金额
            合计                      --                    --                                      0.00         --期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提:
       应收账款内容              账面余额               坏账金额                计提比例(%)                   理由
    江西海通铜业有限公司               60,138,265.49            3,006,913.27                            5% 按账龄分析计提
    杭州科力物资有限公司               25,596,029.00            1,279,801.45                            30% 按账龄分析计提
    绿佳控股有限公司                   23,149,723.89            1,322,871.04                            5% 按账龄分析计提南昌市东日电源科技有
                                   13,101,528.67            1,310,152.87                            10% 按账龄分析计提限公司上海立刻新实业发展有
                                   10,392,200.00                 519,610.00                         5% 按账龄分析计提限公司
    福建十景建材有限公司                7,075,740.00                 353,787.00                         5% 按账龄分析计提
    上海豫政实业有限公司                4,011,560.00                 200,578.00                         5% 按账龄分析计提唐山玖发煤炭销售有限
                                    3,561,110.00                 356,111.00                         10% 按账龄分析计提公司
    上海锦凡实业有限公司                2,169,500.80                 108,475.04                         5% 按账龄分析计提宁夏明峰萌成建材有限
                                    1,637,639.83                  81,881.99                         5% 按账龄分析计提公司
    三茂清算收入                        1,393,931.30                  69,696.57                         5% 按账龄分析计提
           合计                   152,227,228.98            8,609,878.23               --                        --单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明:(3)本报告期实际核销的应收账款情况
                                                                                                                       单位: 元
                                                                                                            是否因关联交易产
       单位名称        应收账款性质          核销时间               核销金额                核销原因
                                                                                                                      生
         合计               --                     --                           0.00           --                     --应收账款核销说明:
                                                                    天津国恒铁路控股股份有限公司 2012 年半年度报告全文(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 □ 不适用(5)应收账款中金额前五名单位情况
                                                                                                                     单位: 元
                                                                                                       占应收账款总额的比例
         单位名称               与本公司关系                金额                      年限
                                                                                                               (%)
    江西海通铜业有限公司 客户                                    60,138,265.49 1 年以内                                   38.42%
    杭州科力物资有限公司 客户                                    25,596,029.00 1 年以内                                   16.35%
    绿佳控股有限公司         客户                                23,149,723.89 1 年以内                                   14.79%南昌市东日电源科技有
                         客户                                13,101,528.67 1-2 年                                      8.37%限公司上海立刻新实业发展有
                         客户                                10,392,200.00 1 年以内                                    6.64%限公司
           合计                      --                     132,377,747.05             --                             84.56%(6)应收关联方账款情况
                                                                                                                     单位: 元
           单位名称                       与本公司关系                       金额                  占应收账款总额的比例(%)
             合计                              --                                           0.00                          0%(7)终止确认的应收款项情况
                                                                                                                     单位: 元
                  项目                               终止确认金额                     与终止确认相关的利得或损失
                  合计                                                   0.00                                            0.00(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                     单位: 元
    项目                                                                                  期末资产:
                                                                      天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    资产小计                                                                                                                     0.00负债:
    负债小计                                                                                                                     0.007、其他应收款(1)其他应收款按种类披露
                                                                                                                         单位: 元
                                               期末数                                              期初数
           种类                账面余额                   坏账准备                 账面余额                    坏账准备
                            金额        比例(%)         金额       比例(%)      金额        比例(%)         金额         比例(%)单项金额重大并单项计
                         499,581,609.             25,094,590.1               108,430,288.
    提坏账准备的其他应收                     98.55%                      5.02%                     91.9%    5,668,225.74       0.78%
                                   14                          5                       47款按组合计提坏账准备的其他应收款
    组合小计                 6,330,916.12     1.25%     474,361.30       0.09% 7,875,415.69        6.68%    1,452,255.94      18.44%单项金额虽不重大但单
    项计提坏账准备的其他 1,037,737.54          0.2%     111,624.26       0.02% 1,673,743.00        1.42%        426,181.60    25.46%应收款
                         506,950,262.             25,680,575.7               117,979,447.
    合计                                      --                         --                       --        7,546,663.28        --
                                   80                          1                       16其他应收款种类的说明:期末单项金额重大并单项计提坏账准备的其他应收款:□ 适用 □ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款:□ 适用 □ 不适用组合中,采用余额百分比法计提坏账准备的其他应收款:□ 适用 □ 不适用组合中,采用其他方法计提坏账准备的其他应收款:□ 适用 □ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 □ 不适用
                                                               天津国恒铁路控股股份有限公司 2012 年半年度报告全文(2)本报告期转回或收回的其他应收款情况
                                                                                                              单位: 元
                                                                         转回或收回前累计已计
       其他应收款内容     转回或收回原因      确定原坏账准备的依据                                转回或收回金额
                                                                           提坏账准备金额
            合计                 --                    --                                               --期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提:
       应收账款内容        账面余额                坏账金额                计提比例(%)               理由贵州兴达尔贸易有限公
                             175,000,000.00            8,750,000.00                         5% 按账龄分析计提司深圳市友和医药有限公
                             169,500,000.00            8,475,000.00                         5% 按账龄分析计提司天津市恒运通昌建筑材
                              52,817,028.00            2,640,851.40                         5% 按账龄分析计提料有限公司
    广西沃洋能源有限公司          18,000,000.00                 900,000.00                      5% 按账龄分析计提武汉富迈仕新材料化工
                              16,500,000.00                 825,000.00                      5% 按账龄分析计提有限公司厦门市征福贸易有限公
                              10,000,000.00                 500,000.00                      5% 按账龄分析计提司南昌泛亚企业发展有限
                               9,780,000.00                 489,000.00                      5% 按账龄分析计提公司
    天津全才金属                   8,260,000.00                 413,000.00                      5% 按账龄分析计提天津市万联顺发商贸有
                               6,000,000.00                 300,000.00                      5% 按账龄分析计提限公司南昌市东湖欣欣建材批
                               5,500,000.00                 275,000.00                      5% 按账龄分析计提发店江西百强实业发展有限
                               5,173,880.00                 258,694.00                      5% 按账龄分析计提公司深圳市兆和祥经济信息
                               5,000,000.00                 250,000.00                      5% 按账龄分析计提有限公司
    江西丰谷实业有限公司           4,000,000.00                 200,000.00                      5% 按账龄分析计提天津市万联顺发商贸有
                               3,835,000.00                 191,750.00                      5% 按账龄分析计提限公司
    新余广易商贸有限公司           3,000,000.00                 150,000.00                      5% 按账龄分析计提南昌东日电源科技有限
                               2,150,000.00                 107,500.00                      5% 按账龄分析计提公司
    深圳市众鼎安贸易有限           2,000,000.00                 100,000.00                      5% 按账龄分析计提
                                                                   天津国恒铁路控股股份有限公司 2012 年半年度报告全文公司江西省聚融投资有限公
                                   2,000,000.00                100,000.00                     5% 按账龄分析计提司罗定市泷洲物流有限公
                                   1,065,701.14                 53,285.06                     5% 按账龄分析计提司
          合计                   499,581,609.14             24,979,080.46          --                     --单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明:(3)本报告期实际核销的其他应收款情况
                                                                                                                单位: 元
       单位名称       其他应收款性质        核销时间              核销金额         核销原因        是否因关联交易产生
         合计               --                     --                                   --                 --其他应收款核销说明:(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 □ 不适用(5)金额较大的其他应收款的性质或内容
                                                                                                                单位: 元
           单位名称                       金额                  款项的性质或内容         占其他应收款总额的比例(%)
    贵州兴达尔贸易有限公司                      175,000,000.00 往来款                                                 34.52%
    深圳市友和医药有限公司                      169,500,000.00 往来款                                                 33.44%天津市恒运通昌建筑材料有
                                             52,817,028.00 往来款                                                 10.42%限公司
    广西沃洋能源有限公司                         18,000,000.00 往来款                                                 3.55%武汉富迈仕新材料化工有限
                                             16,500,000.00 往来款                                                 3.25%公司
    厦门市征福贸易有限公司                       10,000,000.00 涉诉往来款                                             1.97%
    南昌泛亚企业发展有限公司                          9,780,000.00 往来款                                             1.93%
    天津全才金属                                      8,260,000.00 往来款                                             1.63%天津市万联顺发商贸有限公
                                                  6,000,000.00 往来款                                             1.18%司
    南昌市东湖欣欣建材批发店                          5,500,000.00 往来款                                             1.08%
                                                                  天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    江西百强实业发展有限公司                         5,173,880.00 往来款                                                 1.02%深圳市兆和祥经济信息有限
                                                 5,000,000.00 往来款                                                 0.99%公司
    江西丰谷实业有限公司                             4,000,000.00 往来款                                                 0.79%天津市万联顺发商贸有限公
                                                 3,835,000.00 往来款                                                 0.76%司
    新余广易商贸有限公司                             3,000,000.00 往来款                                                 0.59%
    南昌东日电源科技有限公司                         2,150,000.00 往来款                                                 0.42%
    深圳市众鼎安贸易有限公司                         2,000,000.00 往来款                                                 0.39%
    江西省聚融投资有限公司                           2,000,000.00 往来款                                                 0.39%
    罗定市泷洲物流有限公司                           1,065,701.14 往来款                                                 0.21%
             合计                                                      --说明:(6)其他应收款金额前五名单位情况
                                                                                                                  单位: 元
                                                                                                      占其他应收款总额的比
         单位名称          与本公司关系                   金额                      年限
                                                                                                             例(%)贵州兴达尔贸易有限公
                       非关联方                           175,000,000.00 1 年以内                                    34.52%司深圳市友和医药有限公
                       非关联方                           169,500,000.00 1 年以内                                    33.44%司天津市恒运通昌建筑材
                       非关联方                            52,817,028.00 1 年以内                                    10.42%料有限公司
    广西沃洋能源有限公司 非关联方                              18,000,000.00 1 年以内                                    3.55%武汉富迈仕新材料化工
                       非关联方                            16,500,000.00 1 年以内                                    3.25%有限公司
           合计                   --                      431,817,028.00             --                              85.18%(7)其他应收关联方账款情况
                                                                                                                  单位: 元
           单位名称                    与本公司关系                        金额                  占其他应收款总额的比例(%)
             合计                           --                                            0.00                          0%
                                                               天津国恒铁路控股股份有限公司 2012 年半年度报告全文(8)终止确认的其他应收款项情况
                                                                                                               单位: 元
                项目                         终止确认金额                       与终止确认相关的利得或损失
                合计                                                0.00                                             0.00(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                               单位: 元
    项目                                                                          期末资产:
    资产小计                                                                                                             0.00负债:
    负债小计                                                                                                             0.008、预付款项(1)预付款项按账龄列示
                                                                                                               单位: 元
                                   期末数                                                 期初数
       账龄
                            金额                      比例(%)                    金额                      比例(%)
    1 年以内                           1,058,081,177.44       93.34%                            872,466,802.62      72.67%
    1至2年                                74,936,561.07        6.61%                            321,804,456.00         26.8%
    2至3年                                  580,000.00         0.05%                              5,952,647.50           0.5%
    3 年以上                                                                                       426,140.98          0.03%
    合计                               1,133,597,738.51       --                              1,200,650,047.10      --预付款项账龄的说明:(2)预付款项金额前五名单位情况
                                                                                                               单位: 元
         单位名称        与本公司关系                  金额                    时间                   未结算原因
    浙江华宇煤炭有限公司 非关联方                          430,114,837.80 2012 年 07 月 10 日       预付货款
                                                                天津国恒铁路控股股份有限公司 2012 年半年度报告全文中航长城大地建工集团
                       非关联方                         134,692,121.78 2010 年 07 月 12 日        预付工程款湖南对外公司成都福华建筑工程有限
    公司罗岑铁路第八标段 非关联方                             61,830,908.94 2010 年 08 月 02 日       预付工程款项目部深圳市兴爱特贸易有限
                       非关联方                           40,000,000.00 2012 年 01 月 19 日       预付货款公司重庆五矿机械进出口有
                       非关联方                           40,000,000.00 2012 年 04 月 10 日       预付货款限公司
    合计                              --                    706,637,868.52               --                        --预付款项主要单位的说明:浙江华宇煤炭有限公司(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(4)预付款项的说明账龄超过1 年的预付款项主要系尚未结算的工程款和合同。9、存货(1)存货分类
                                                                                                                     单位: 元
                                        期末数                                                期初数
         项目
                       账面余额         跌价准备        账面价值          账面余额        跌价准备             账面价值
    原材料                     348,910.80                     348,910.80        263,394.00                              263,394.00
    在产品                     162,375.48                     162,375.48
    库存商品               35,840,034.31                    35,840,034.31     42,363,717.34                        42,363,717.34周转材料消耗性生物资产
    开发产品                                                                  33,633,806.96                        33,633,806.96
    开发成本                                                                  48,725,574.82                        48,725,574.82
    合计                   36,351,320.59             0.00   36,351,320.59    124,986,493.12                0.00   124,986,493.12(2)存货跌价准备
                                                                                                                     单位: 元
                                                                  天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                                                             本期减少
      存货种类           期初账面余额       本期计提额                                                    期末账面余额
                                                                     转回               转销原材料在产品库存商品周转材料消耗性生物资产
    合   计                             0.00                 0.00                0.00               0.00                  0.00(3)存货跌价准备情况
                                                            本期转回存货跌价准备的原           本期转回金额占该项存货期
           项目                 计提存货跌价准备的依据
                                                                            因                         末余额的比例原材料库存商品在产品周转材料消耗性生物资产存货的说明:10、其他流动资产
                                                                                                                  单位: 元
                  项目                                   期末数                                    期初数
                  合计                                                       0.00                                     0.00其他流动资产说明:11、可供出售金融资产(1)可供出售金融资产情况
                                                                                                                  单位: 元
                         项目                                   期末公允价值                       期初公允价值
                                                                天津国恒铁路控股股份有限公司 2012 年半年度报告全文可供出售债券可供出售权益工具其他
    合计                                                                             0.00                               0.00本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额 0.00 元,该金额占重分类前持有至到期投资总额的比例 0%。可供出售金融资产的说明(2)可供出售金融资产中的长期债权投资
                                                                                                               单位: 元
                                     初始投资成                                                 累计应收或
    债券项目   债券种类       面值                     到期日       期初余额     本期利息                     期末余额
                                         本                                                      已收利息
    合计                --         --             0.00       --               0.00          0.00           0.00         0.00可供出售金融资产的长期债权投资的说明:012、持有至到期投资(1)持有至到期投资情况
                                                                                                               单位: 元
                   项目                              期末账面余额                              期初账面余额
               合        计                                               0.00                                      0.00持有至到期投资的说明:(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                               单位: 元
    项目                                           金额                        占该项投资出售前金额的比例(%)
               合计                                             0.00                           --本报告期内出售但尚未到期的持有至到期投资情况说明:
                                                               天津国恒铁路控股股份有限公司 2012 年半年度报告全文13、长期应收款
                                                                                                           单位: 元
                种类                              期末数                                   期初数融资租赁
    其中:未实现融资收益分期收款销售商品分期收款提供劳务其他
    合计                                                                  0.00                                     0.0014、对合营企业投资和联营企业投资
                                                                                                           单位: 元
                                                                    本企业
                                                                    在被投
    被投资                                                     本企业                          期末净 本期营
         企业类            法人代 业务性 注册资                     资单位 期末资 期末负                    本期净
    单位名            注册地                          币种     持股比                          资产总 业收入
           型               表      质     本                       表决权 产总额 债总额                     利润
    称                                                       例(%)                             额     总额
                                                                     比例
                                                                     (%)一、合营企业二、联营企业合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明:15、长期股权投资
                                                                                                                           天津国恒铁路控股股份有限公司 2012 年半年度报告全文(1)长期股权投资明细情况
                                                                                                                                                                          单位: 元
                                                                                                                       在被投资单位
                                                                                                       在被投资单位
                                                                                       在被投资单位                    持股比例与表                 本期计提减值
    被投资单位    核算方法   初始投资成本     期初余额       增减变动        期末余额                     表决权比例                     减值准备                        本期现金红利
                                                                                       持股比例(%)                     决权比例不一                     准备
                                                                                                           (%)
                                                                                                                         致的说明湖南大陶在线
    通数据网络有 成本法         1,000,000.00   1,000,000.00   -1,000,000.00         0.00             10%             10%限公司
                                                                                0.00             10%             10%
    合计              --        1,000,000.00   1,000,000.00   -1,000,000.00         0.00        --              --              --               0.00              0.00           0.00
                                                           天津国恒铁路控股股份有限公司 2012 年半年度报告全文(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                   单位: 元向投资企业转移资金能力受到限制的长
                                                受限制的原因                当期累计未确认的投资损失金额
             期股权投资项目长期股权投资的说明:注:湖南大陶在线通数据网络有限公司系原子公司湖南国恒铁路有限公司的长期股权投资,2012年第二次临时股东大会通过天津国恒将持有的湖南国恒铁路有限公司80%股权转让的协议,该项长期股权投资随子公司出售同时被处置。16、投资性房地产(1)按成本计量的投资性房地产√ 适用 □ 不适用
                                                                                                   单位: 元
        项目              期初账面余额          本期增加             本期减少             期末账面余额
    一、账面原值合计              140,120,575.34               0.00        140,120,575.34                    0.00
    1.房屋、建筑物                140,120,575.34                           140,120,575.34                    0.002.土地使用权二、累计折旧和累计
                               27,918,731.13               0.00         27,918,731.13                    0.00摊销合计
    1.房屋、建筑物                 27,918,731.13                            27,918,731.13                    0.002.土地使用权三、投资性房地产账
                              112,201,844.21               0.00        112,201,844.21                    0.00面净值合计
    1.房屋、建筑物                112,201,844.21                           112,201,844.21                    0.002.土地使用权四、投资性房地产减
                                         0.00              0.00                  0.00                    0.00值准备累计金额合计1.房屋、建筑物2.土地使用权五、投资性房地产账
                              112,201,844.21               0.00        112,201,844.21                    0.00面价值合计
    1.房屋、建筑物                112,201,844.21                           112,201,844.21                    0.002.土地使用权
                                                                                                   单位: 元
                                                              天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                                                                      本期本期折旧和摊销额投资性房地产本期减值准备计提额(2)按公允价值计量的投资性房地产□ 适用 □ 不适用说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间:17、固定资产(1)固定资产情况
                                                                                                           单位: 元
           项目          期初账面余额                    本期增加                  本期减少          期末账面余额
    一、账面原值合计:       1,075,310,926.29                             40,531.00               0.00   1,075,351,457.29
    其中:房屋及建筑物          39,064,782.73                                                              39,064,782.73
    机器设备                  21,465,477.86                                                              21,465,477.86
    运输工具                  13,709,178.40                                                              13,709,178.40
    电子设备                     1,918,364.99                             40,531.00                         1,958,895.99
    其他设备                         274,038.00                                                               274,038.00
    土地                       317,528,899.73                                                             317,528,899.73
    铁路设施                   681,350,184.58                                                             681,350,184.58
             --          期初账面余额         本期新增          本期计提           本期减少          本期期末余额
    二、累计折旧合计:         106,390,060.32            0.00           7,684,810.93              0.00    114,074,871.25
    其中:房屋及建筑物          14,561,017.02            0.00            895,969.48               0.00     15,456,986.50
    机器设备                  16,003,878.40            0.00            555,147.00               0.00     16,559,025.40
    运输工具                   5,476,650.93            0.00           1,583,762.32              0.00      7,060,413.25
    电子设备                     1,154,524.29            0.00            150,795.27               0.00      1,305,319.56
    其他设备                         250,141.48          0.00             14,362.82               0.00        264,504.30
    土地                        26,924,727.47            0.00           1,936,284.87              0.00     28,861,012.34
    铁路设施                    42,019,120.73            0.00           2,548,489.17              0.00     44,567,609.90
             --          期初账面余额                                  --                            本期期末余额
                                                            天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    三、固定资产账面净值合计    968,920,865.97                         --                           961,276,586.04
    其中:房屋及建筑物           24,503,765.71                         --                            23,607,796.23
    机器设备                    5,461,599.46                         --                             4,906,452.46
    运输工具                    8,232,527.47                         --                             6,648,765.15
    电子设备                       763,840.70                          --                              613,045.43
    其他设备                          23,896.52                        --                                 9,533.70
    土地                        290,604,172.26                         --                           288,667,887.39
    铁路设施                    639,331,063.85                         --                           636,823,105.68
                                                                   --                                     0.00
    四、减值准备合计                       0.00                        --                                     0.00
    其中:房屋及建筑物                                                 --
    机器设备                                                         --
    运输工具                                                         --
    电子设备                                                           --
    其他设备                                                           --
    土地                                                               --
    铁路设施                                                           --
                                                                   --
    五、固定资产账面价值合计    968,920,865.97                         --                           961,276,586.04
    其中:房屋及建筑物           24,503,765.71                         --                            23,607,796.23
    机器设备                    5,461,599.46                         --                             4,906,452.46
    运输工具                    8,232,527.47                         --                             6,648,765.15
    电子设备                       763,840.70                          --                              613,045.43
    其他设备                          23,896.52                        --                                 9,533.70
    土地                        290,604,172.26                         --                           288,667,887.39
    铁路设施                    639,331,063.85                         --                           636,823,105.68
                                                                   --本期折旧额 7,684,810.93 元;本期由在建工程转入固定资产原价为元。(2)暂时闲置的固定资产情况
                                                                                                     单位: 元
       项目            账面原值               累计折旧      减值准备         账面净值             备注
    房屋及建筑物                                                                            0.00
    机器设备                                                                                0.00
                                                               天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    运输工具                                                                                       0.00(3)通过融资租赁租入的固定资产□ 适用 √ 不适用(4)通过经营租赁租出的固定资产□ 适用 √ 不适用(5)期末持有待售的固定资产情况
                                                                                                              单位: 元
           项目                账面价值                公允价值            预计处置费用               预计处置时间(6)未办妥产权证书的固定资产情况
                    项目                       未办妥产权证书原因                        预计办结产权证书时间固定资产说明:注1:本期折旧额为7,684,810.93元。注2:截止2012年6月30日,本公司无固定资产可回收金额低于账面价值的情况,故未计提固定资产减值准备。注3:截止2012年6月30日,本公司无融资租入固定资产。注4:本公司期末无暂时闲置的固定资产。18、在建工程(1)
                                                                                                              单位: 元
                                            期末数                                           期初数
           项目
                            账面余额        减值准备       账面价值       账面余额         减值准备        账面价值
    春罗铁路技改工程            1,556,925.37                  1,556,925.37   1,333,230.19                      1,333,230.19春罗铁路机务折返段机乘人员休息活动板房工程
    物流园区规划及可行性研究      830,143.11                    830,143.11     800,000.00                        800,000.00
    罗岑铁路建设项目(注 2)     1,078,714,600.                1,078,714,600. 1,047,271,811.                  1,047,271,811.54
                                                           天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                                        68                      68             54下河清至工业园区 48 公里铁
                              1,129,472.00            1,129,472.00   1,129,472.00                1,129,472.00路建设项目(注 3)
    策克旱码头                      300,000.00              300,000.00     300,000.00                  300,000.00
    待摊投资                        402,028.17              402,028.17
                             1,082,933,169.          1,082,933,169. 1,050,834,513.
    合计                                          0.00                                       0.00 1,050,834,513.73
                                        33                      33             73
                                                                                                                                  天津国恒铁路控股股份有限公司 2012 年半年度报告全文(2)重大在建工程项目变动情况
                                                                                                                                                                               单位: 元
                                                                                                                                  其中:本期利
                                                              转入固定资                   工程投入占               利息资本化                    本期利息资
    项目名称     预算数          期初数          本期增加                       其他减少                   工程进度                 息资本化金                    资金来源      期末数
                                                                  产                       预算比例(%)              累计金额                      本化率(%)
                                                                                                                                      额
    罗岑铁路建   2,661,000,000 1,047,271,811                                                                                                                       募集资金及   1,078,714,600
                                              31,492,878.95            0.00    50,089.81        40.54% 40.54%              0.00            0.00
    设项目                  .00             .54                                                                                                                    自筹                    .68
             2,661,000,000 1,047,271,811                                                                                                                                    1,078,714,600
    合计                                          31,492,878.95            0.00    50,089.81       --           --             0.00            0.00       --              --
                        .00             .54                                                                                                                                            .68在建工程项目变动情况的说明:
                                                                 天津国恒铁路控股股份有限公司 2012 年半年度报告全文(3)在建工程减值准备
                                                                                                                      单位: 元
       项目              期初数            本期增加              本期减少             期末数                     计提原因
    合计                              0.00                0.00                  0.00                 0.00               --(4)重大在建工程的工程进度情况
                项目                                  工程进度                                       备注(5)在建工程的说明
    注1:本账户期末余额中无资本化利息。
    注 2?2011?8?2?? 经?? 发?? 发? 办? 础 [2011]1879??? 复? 罗? 铁? 项? 总? 资?14.48亿? 调? 为 26.61 亿?????报???????铁?罗????铁???责???开发?罗?铁??处?设?间?
    注3:截止本报告日,子公司甘肃酒航铁路有限公司开发的下河清至工业园区48公里铁路建设项目、策克旱码头尚处于前期规划阶段。19、工程物资
                                                                                                                      单位: 元
               项目                        期初数              本期增加            本期减少                      期末数
    罗岑铁路建设项目用物资                      1,747,337.03         497,321.24                   0.00                 2,244,658.27
    合计                                        1,747,337.03         497,321.24                   0.00                 2,244,658.27工程物资的说明:20、固定资产清理
                                                                                                                      单位: 元
               项目                      期初账面价值              期末账面价值                  转入清理的原因
    合计                                                    0.00                        0.00                    --说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况:
                                                          天津国恒铁路控股股份有限公司 2012 年半年度报告全文21、生产性生物资产(1)以成本计量□ 适用 √ 不适用(2)以公允价值计量□ 适用 √ 不适用22、油气资产
                                                                                                    单位: 元
          项目           期初账面余额          本期增加          本期减少                期末账面余额
    一、账面原值合计                        0.00              0.00                    0.00                  0.001.探明矿区权益2.未探明矿区权益3.井及相关设施
    二、累计折耗合计                        0.00              0.00                    0.00                  0.001.探明矿区权益2.井及相关设施三、油气资产减值准备累
                                        0.00              0.00                    0.00                  0.00计金额合计1.探明矿区权益2.未探明矿区权益3.井及相关设施四、油气资产账面价值合
                                        0.00              0.00                    0.00                  0.00计1.探明矿区权益2.未探明矿区权益3.井及相关设施油气资产的说明:23、无形资产(1)无形资产情况
                                                                                                    单位: 元
                                                                  天津国恒铁路控股股份有限公司 2012 年半年度报告全文
           项目                期初账面余额          本期增加                  本期减少              期末账面余额
    一、账面原值合计                  78,946,705.44                    0.00                    0.00          78,946,705.44
    土地使用权                        13,842,171.74                                                          13,842,171.74
    春湾站接轨工程                    65,060,733.70                                                          65,060,733.70
    财务软件                              43,800.00                                                              43,800.00
    二、累计摊销合计                  18,226,214.31            1,621,547.20                    0.00          19,847,761.51
    土地使用权                         1,151,037.12             257,935.84                                    1,408,972.96
    春湾站接轨工程                    17,065,877.19            1,363,611.36                                  18,429,488.55
    财务软件                               9,300.00                                                               9,300.00三、无形资产账面净值合
                                  60,720,491.13           -1,621,547.20                    0.00          59,098,943.93计
    土地使用权                        12,691,134.62             -257,935.84                                  12,433,198.78
    春湾站接轨工程                    47,994,856.51           -1,363,611.36                                  46,631,245.15
    财务软件                              34,500.00                                                              34,500.00
    四、减值准备合计                           0.00                    0.00                    0.00                     0.00土地使用权春湾站接轨工程财务软件
    无形资产账面价值合计              60,720,491.13           -1,621,547.20                    0.00          59,098,943.93
    土地使用权                        12,691,134.62             -257,935.84                                  12,433,198.78
    春湾站接轨工程                    47,994,856.51           -1,363,611.36                                  46,631,245.15
    财务软件                              34,500.00                                                              34,500.00本期摊销额 1,621,547.20 元。(2)公司开发项目支出
                                                                                                             单位: 元
                                                                          本期减少
       项目              期初数               本期增加                                                   期末数
                                                                计入当期损益      确认为无形资产
    合计                                0.00                 0.00              0.00               0.00                  0.00本期开发支出占本期研究开发项目支出总额的比例。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法:
                                                                   天津国恒铁路控股股份有限公司 2012 年半年度报告全文(3)未办妥产权证书的无形资产情况24、商誉
                                                                                                                单位: 元被投资单位名称或形成商誉的
                                     期初余额          本期增加           本期减少        期末余额          期末减值准备事项北京茂屋房地产开发有限责任
                                      5,870,886.30                         5,870,886.30              0.00公司湖南东方伟业投资管理有限公
                                      2,858,668.36                         2,858,668.36              0.00司
    中铁(罗定)铁路有限责任公司          9,538,657.28                                         9,538,657.28
    合计                                 18,268,211.94                0.00     8,729,554.66    9,538,657.28              0.00说明商誉的减值测试方法和减值准备计提方法:
    注1:商誉为非同一控制下发生企业合并,购买方的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。
    注2:截止2012年6月30日,未发现本公司商誉存在减值迹象,故未计提减值准备。25、长期待摊费用
                                                                                                                单位: 元
       项目          期初额          本期增加额        本期摊销额        其他减少额       期末额          其他减少的原因
    合计                          0.00              0.00              0.00            0.00             0.00         --长期待摊费用的说明:26、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示√ 适用 □ 不适用已确认的递延所得税资产和递延所得税负债
                                                                                                                单位: 元
                    项目                                     期末数                                期初数递延所得税资产:资产减值准备
                                                      天津国恒铁路控股股份有限公司 2012 年半年度报告全文开办费可抵扣亏损因资产的账面价值与计税基础不同而形成的递
                                                            1,781,132.37                       2,269,838.21延所得税资产
    小   计                                                     1,781,132.37                       2,269,838.21递延所得税负债:交易性金融工具、衍生金融工具的估值计入资本公积的可供出售金融资产公允价值变动因负债的账面价值与计税基础不同而形成的递
                                                                                                 36,425.00延所得税资产
    小计                                                               0.00                          36,425.00未确认递延所得税资产明细
                                                                                                 单位: 元
                   项目                            期末数                          期初数可抵扣暂时性差异可抵扣亏损合计未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                 单位: 元
          年份                   期末数            期初数                         备注
    合计                                                                               --应纳税差异和可抵扣差异项目明细
                                                                                                 单位: 元
                                                                 暂时性差异金额
                   项目
                                                     期末                               期初应纳税差异项目小计可抵扣差异项目小计
                                                              天津国恒铁路控股股份有限公司 2012 年半年度报告全文(2)递延所得税资产和递延所得税负债以抵销后的净额列示□ 适用 □ 不适用递延所得税资产和递延所得税负债的说明:27、资产减值准备明细
                                                                                                            单位: 元
                                                                            本期减少
             项目             期初账面余额      本期增加                                               期末账面余额
                                                                     转回              转销
    一、坏账准备                    13,925,952.62   21,327,554.11         216,595.24       2,100,523.34     32,936,388.15
    二、存货跌价准备                         0.00              0.00             0.00                0.00             0.00三、可供出售金融资产减值准备四、持有至到期投资减值准备
    五、长期股权投资减值准备                                   0.00                                                  0.00
    六、投资性房地产减值准备                 0.00              0.00                                                  0.00
    七、固定资产减值准备                     0.00                                                                    0.00八、工程物资减值准备
    九、在建工程减值准备                     0.00              0.00                                                  0.00十、生产性生物资产减值准备
       其中:成熟生产性生物资产减值准备
    十一、油气资产减值准备                   0.00              0.00                                                  0.00
    十二、无形资产减值准备                   0.00              0.00                                                  0.00
    十三、商誉减值准备                                                                                               0.00十四、其他
    合计                            13,925,952.62   21,327,554.11         216,595.24       2,100,523.34     32,936,388.15资产减值明细情况的说明:28、其他非流动资产
                                                                                                            单位: 元
                    项目                              期末数                                  期初数
                                                                        0.00
                                                                  天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    合计                                                                           0.00                                 0.00其他非流动资产的说明29、短期借款(1)短期借款分类
                                                                                                               单位: 元
                   项目                                     期末数                              期初数质押借款抵押借款
    保证借款                                                             200,995,080.13                      181,000,000.00信用借款
    合计                                                                 200,995,080.13                      181,000,000.00短期借款分类的说明:
    注1: 2011年4月26日,本公司之子公司广东国恒铁路物资有限公司与华夏银行广州分行签订4个借款合 同 , 分 4 笔 借 款 总 计 10,000 万 元 , 借 款 合 同 编 号 分 别 为 : GZ991011110001 、 GZ991011110002 、GZ991011110003、GZ991011110005,借款期限为2011年4月26日至2012年4月26日,借款利率为6.941%;本公司为该借款提供借款保证,最高额保证合同编号为:GZ21(高保)20100019。
    注2:2011年11月30日,本公司之子公司广东国恒铁路物资有限公司与赣州银行滨江支行签订借款合同,借款5,000万元,借款合同编号为:28410011112100096,借款期限为2011年11月30日至2012年4月3日。此外,2011年10月2日,本公司之子公司广东国恒铁路物资有限公司开具的2,100万元银行承兑汇票逾期未承兑转入短期借款;本公司为上述借款提供借款保证,最高额保证合同编号为:28410011112100961、28410011112100962、28410011112100963、28410011112100964、28410011112100965。
    注3:2011年2月1日,本公司之子公司江西国恒铁路有限公司与九江银行宜春分行签订借款合同,借款1,000万元,借款合同编号为:E0067010002764,借款期限为2011年2月1日至2012年1月20日,借款利率为7.553%;本公司为该借款提供连带责任保证,保证合同编号为:Y0067010022552。(2)已到期未偿还的短期借款情况
                                                                                                               单位: 元
       贷款单位        贷款金额        贷款利率        贷款资金用途          未按期偿还原因         预计还款期
    九江银行宜春银行       10,000,000.00           7.55% 货款                  流动资金周转       2012 年 09 月 30 日
    赣州银行滨江支行       21,000,000.00       19.44% 货款                     流动资金周转       2012 年 09 月 30 日
    合计                   31,000,000.00      --                 --                       --                  --资产负债表日后已偿还金额 0.00。短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日:
                                                      天津国恒铁路控股股份有限公司 2012 年半年度报告全文30、交易性金融负债
                                                                                                单位: 元
                       项目                    期末公允价值                    期初公允价值发行的交易性债券指定为以公允价值计量且其变动计入当期损益的金融负债衍生金融负债其他金融负债
    合计                                                                0.00                             0.00交易性金融负债的说明:31、应付票据
                                                                                                单位: 元
                       种类                      期末数                           期初数
    商业承兑汇票                                               75,000,000.00                    15,000,000.00
    银行承兑汇票                                              182,800,000.00                   190,800,000.00
    合计                                                      257,800,000.00                   205,800,000.00下一会计期间将到期的金额 237,800,000.00 元。应付票据的说明:
    注1:截至20112年6 月30 日,本账户余额中无应付本公司5%或以上表决权股份的股东单位款项;
    注2:本账户期末余额中,银行承兑汇票为182,800,000.00元,其中:南昌银行广州分行开具并承兑的汇票金额为142,800,000.00元,工商银行南昌市洪都大道支行开出延期180天的信用证金额为40,000,000.00元。
    注3:本账户期末余额中,商业承兑汇票为75,000,000.00元,由本公司出票并承兑。32、应付账款(1)
                                                                                                单位: 元
                       项目                      期末数                           期初数
    1 年以内(含 1 年)                                       100,582,003.64                   158,227,597.49
    1 至 2 年(含 2 年)                                        2,380,787.20                      8,972,495.09
    2 至 3 年(含 3 年)                                           97,000.00                      1,151,635.35
                                                     天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    3 年以上                                                    1,900,691.07                        6,034,654.65
    合计                                                    95,156,313.10                         174,386,382.58(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用账龄超过一年的大额应付账款情况的说明截止2012年6月30日,账龄超过一年的大额应付账款的明细如下:
                    债权人名称            期末金额              款项性质       报表日后是否归
                                                                                     还
    大同煤炭集团煤炭运销忻州宁武有限公司      3,298,422.82 煤炭款                        否
    开平富琳第二纺织制衣有限公司              2,740,685.45 出口商品款                    否
    修水县墨鑫外贸进出口有限公司                940,000.00 煤炭款                        否
    杭州甘浙实业有限公司                        936,000.00 货款                          否
    中铁一局                                    507,254.70 工程款                        否
                       合计               8,919,800.27              --               --33、预收账款(1)
                                                                                                   单位: 元
                       项目                        期末数                            期初数
    1 年以内(含 1 年)                                      131,451,825.75                        73,690,045.82
    1 至 2 年(含 2 年)                                           992,436.48                      24,019,990.26
    2 至 3 年(含 3 年)                                                                             826,578.34
    3 年以上                                                                                        1,981,001.94
    合计                                                     132,444,262.23                       100,517,616.36(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用账龄超过一年的大额预收账款情况的说明34、应付职工薪酬
                                                                                                   单位: 元
        项目             期初账面余额   本期增加                    本期减少              期末账面余额
                                                          天津国恒铁路控股股份有限公司 2012 年半年度报告全文一、工资、奖金、津
                            4,002,224.82         4,292,712.04                 4,682,950.16              3,611,986.70贴和补贴
    二、职工福利费               302,723.14            351,549.00                  598,501.39                  55,770.75
    三、社会保险费               206,654.19            176,433.50                  328,803.96                  54,283.73其中:1、医疗保险
                              89,463.43             45,021.12                  139,167.83                   -4,683.28费
    2、基本养老保险费             95,828.62            113,036.99                  148,387.14                  60,478.47
    3、失业保险费                 16,958.49             11,089.06                      29,000.63                 -953.08
    4、工伤保险费                   -403.03              3,555.98                       3,367.71                 -214.76
    5、生育保险费                  4,806.68              3,730.35                       8,880.65                 -343.62
    四、住房公积金               469,231.80            222,695.00                  592,485.80                  99,441.00五、辞退福利
    六、其他                     116,958.16              1,250.00                      61,177.50               57,030.66七、工会经费和职工
                             116,958.16              1,250.00                      61,177.50               57,030.66教育经费
    合计                        5,097,792.11         5,044,639.54                 6,263,918.81              3,878,512.84应付职工薪酬中属于拖欠性质的金额。工会经费和职工教育经费金额,非货币性福利金额,因解除劳动关系给予补偿。应付职工薪酬预计发放时间、金额等安排:35、应交税费
                                                                                                           单位: 元
                     项目                                 期末数                               期初数
    增值税                                                             -3,363,534.08                        -3,295,691.27消费税
    营业税                                                                 -3,047.47                         -115,738.27
    企业所得税                                                         38,280,347.58                    36,256,681.60
    个人所得税                                                             -5,599.34                             -949.83
    城市维护建设税                                                        18,953.08                            79,502.46
    教育费附加                                                              8,436.52                           45,770.92
    地方教育费附加                                                          1,620.76                           16,302.06
    房产税                                                               130,124.16                         1,333,040.47土地使用税
    其他                                                                  -15,553.66                            7,171.65
                                                          天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    合计                                                                35,051,747.55                 34,326,089.79应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程:36、应付利息
                                                                                                      单位: 元
                         项目                             期末数                          期初数分期付息到期还本的长期借款利息企业债券利息
    短期借款应付利息                                                      671,977.52                    476,184.18
    合计                                                                  671,977.52                    476,184.18应付利息说明:37、应付股利
                                                                                                      单位: 元
            单位名称                   期末数                    期初数             超过一年未支付原因
    北京天桥建设集团有限公司                         0.00                3,600,000.00
    向兴                                             0.00                2,000,000.00
    合计                                             0.00                5,600,000.00           --应付股利的说明:38、其他应付款(1)
                                                                                                      单位: 元
                       项目                             期末数                           期初数
    1 年以内(含 1 年)                                              332,195,865.61                  449,191,112.94
    1 至 2 年(含 2 年)                                               2,649,404.50                   45,889,432.76
    2 至 3 年(含 3 年)                                               1,150,342.48                    6,094,881.68
    3 年以上                                                             330,976.71                    4,322,383.30
    合计                                                             336,326,589.30                  505,497,810.68
                                                    天津国恒铁路控股股份有限公司 2012 年半年度报告全文(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用(3)账龄超过一年的大额其他应付款情况的说明
              债权人名称              期末金额                未偿还原因       报表日后是否归还
    杭州绿辰实业有限公司                                       往来款                      否
                                          9,200,000.00
    林辉                                                       工程押金                    否
                                              350,000.00
    深圳国恒实业发展有限公司                                   往来款                      否
                                          1,725,093.30
                    合计                 11,275,093.30                -                --(4)金额较大的其他应付款说明内容
              债权人名称              期末金额                性质或内容
    深圳市广盈盛科技有限公司                                   往来款
                                         67,000,000.00
    浙江圆融实业有限责任公司                                   往来款
                                         39,826,330.00
    深圳市鸿源星贸易有限公司                                   往来款
                                              186,013.37
    深圳市达昌源贸易有限公司                                   往来款
                                          9,295,000.00
    天津歧丰钢铁贸易有限公司                                   往来款
                                         18,000,000.00
    浙江华宇煤炭有限公司                                       往来款
                                         28,000,000.00
    平阳县南麂岛开发有限公司                                   往来款
                                         10,000,000.00
    深圳欣昌荣投资有限公司                                     往来款
                                         79,647,605.00
                                                           天津国恒铁路控股股份有限公司 2012 年半年度报告全文
                    合计
                                              251,954,948.3739、预计负债
                                                                                                       单位: 元
           项目              期初数             本期增加               本期减少                   期末数
       对外提供担保
         未决诉讼
       产品质量保证
         重组义务
         辞退福利
    待执行的亏损合同
           其他                  145,700.00                 0.00                  0.00                145,700.00
           合计                  145,700.00                 0.00                  0.00                145,700.00预计负债说明:40、一年内到期的非流动负债(1)
                                                                                                       单位: 元
                      项目                         期末数                                期初数1 年内到期的长期借款1 年内到期的应付债券1 年内到期的长期应付款
    合计                                                                0.00                                    0.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                       单位: 元
                      项目                         期末数                                期初数
    质押借款                                                            0.00                                    0.00
    抵押借款                                                            0.00                                    0.00
    保证借款                                                            0.00                                    0.00
                                                                         天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    信用借款                                                                              0.00                                                0.00
                                                                                      0.00                                                0.00合计一年内到期的长期借款中属于逾期借款获得展期的金额元。金额前五名的一年内到期的长期借款
                                                                                                                                     单位: 元
                                                                                      期末数                                期初数
    贷款单位       借款起始日 借款终止日             币种       利率(%)
                                                                              外币金额       本币金额          外币金额         本币金额
    合计                --              --             --               --           --                0.00           --                      0.00一年内到期的长期借款中的逾期借款:
                                                                                                                                     单位: 元
    贷款单位            借款金额        逾期时间            年利率(%)         借款资金用途     逾期未偿还原因                预期还款期
    合     计                         0.00       --                     --                --                  --                         --资产负债表日后已偿还的金额元。一年内到期的长期借款说明:(3)一年内到期的应付债券
                                                                                                                                     单位: 元
                                                                     期初应付利 本期应计利 本期已付利 期末应付利
    债券名称        面值       发行日期     债券期限        发行金额                                                                期末余额
                                                                         息            息         息                   息一年内到期的应付债券说明:(4)一年内到期的长期应付款
                                                                                                                                     单位: 元
    借款单位              期限          初始金额            利率(%)           应计利息          期末余额                    借款条件一年内到期的长期应付款的说明:
                                                                 天津国恒铁路控股股份有限公司 2012 年半年度报告全文41、其他流动负债
                                                                                                                         单位: 元
                  项目                                 期末账面余额                               期初账面余额
    合计                                                                          0.00                                           0.00其他流动负债说明:42、长期借款(1)长期借款分类
                                                                                                                         单位: 元
                  项目                                      期末数                                  期初数质押借款抵押借款保证借款信用借款
    合计                                                                          0.00                                           0.00长期借款分类的说明:(2)金额前五名的长期借款
                                                                                                                         单位: 元
                                                                              期末数                            期初数
    贷款单位   借款起始日 借款终止日         币种       利率(%)
                                                                      外币金额       本币金额      外币金额         本币金额
    合计             --            --          --               --           --                0.00       --                     0.00长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等:43、应付债券
                                                                                                                         单位: 元
                                                             期初应付利 本期应计利 本期已付利 期末应付利
    债券名称    面值        发行日期   债券期限     发行金额                                                            期末余额
                                                                 息           息          息               息
                                                                 天津国恒铁路控股股份有限公司 2012 年半年度报告全文应付债券说明,包括可转换公司债券的转股条件、转股时间:44、长期应付款(1)金额前五名长期应付款情况
                                                                                                                   单位: 元
       单位              期限      初始金额          利率(%)            应计利息        期末余额            借款条件(2)长期应付款中的应付融资租赁款明细
                                                                                                                   单位: 元
                                                     期末数                                          期初数
                单位
                                           外币                  人民币                 外币                  人民币合计由独立第三方为公司融资租赁提供担保的金额 元。长期应付款的说明:45、专项应付款
                                                                                                                   单位: 元
              项目              期初数            本期增加       本期减少            期末数               备注说明
              合计                       0.00            0.00              0.00               0.00            --专项应付款说明:46、其他非流动负债
                                                                                                                   单位: 元
                       项目                             期末账面余额                             期初账面余额
    合计                                                                          0.00                                     0.00其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额:
                                                                         天津国恒铁路控股股份有限公司 2012 年半年度报告全文47、股本
                                                                                                                      单位: 元
                                                               本期变动增减(+、-)
                    期初数                                                                                           期末数
                                    发行新股            送股         公积金转股           其他      小计
                 1,493,771,892.                                                                                   1,493,771,892.
    股份总数                                                                                                   0.00
                             00                                                                                               00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况:48、库存股库存股情况说明49、专项储备专项储备情况说明50、资本公积
                                                                                                                      单位: 元
    项目                              期初数                      本期增加                   本期减少          期末数
    资本溢价(股本溢价)                       1,252,593,429.63                                                   1,252,593,429.63
    其他资本公积                                  4,930,780.98                                                          4,930,780.98
    资产评估减值准备                             18,666,524.06                                                        18,666,524.06
    合计                                       1,276,190,734.67                       0.00              0.00      1,276,190,734.67资本公积说明:51、盈余公积
                                                                                                                      单位: 元
           项目                   期初数                      本期增加                   本期减少          期末数
    法定盈余公积                                 86,563,029.05                                                        86,563,029.05任意盈余公积
                                                             天津国恒铁路控股股份有限公司 2012 年半年度报告全文储备基金企业发展基金其他
    合计                                 86,563,029.05                   0.00                    0.00        86,563,029.05盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议:52、一般风险准备一般风险准备情况说明:53、未分配利润
                                                                                                               单位: 元
                   项目                                       金额                                  提取或分配比例
    调整前上年末未分配利润                                                      219,500,869.77                --
    调整年初未分配利润合计数(调增+,调减-)                                                                  --
    调整后年初未分配利润                                                        225,565,798.16                --
    加:本期归属于母公司所有者的净利润                                            6,064,928.39                --减:提取法定盈余公积提取任意盈余公积提取一般风险准备应付普通股股利转作股本的普通股股利
    期末未分配利润                                                              225,565,798.16                --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润元。2)、由于会计政策变更,影响年初未分配利润元。3)、由于重大会计差错更正,影响年初未分配利润 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润元。5)、其他调整合计影响年初未分配利润元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数:
                                                       天津国恒铁路控股股份有限公司 2012 年半年度报告全文54、营业收入及营业成本(1)营业收入、营业成本
                                                                                                     单位: 元
                    项目                     本期发生额                             上期发生额
    主营业务收入                                           484,083,194.65                           755,892,716.03其他业务收入
    营业成本                                               479,104,913.34                           734,950,664.44(2)主营业务(分行业)√ 适用 □ 不适用
                                                                                                     单位: 元
                                      本期发生额                                   上期发生额
           行业名称
                           营业收入                营业成本             营业收入                营业成本
    商品销售收入               477,117,092.80           467,549,555.67      740,109,193.87          720,686,490.71
    铁路运费收入                 6,966,101.85            13,755,357.67        8,802,706.24           10,422,797.58
    租赁收入                                                                  6,980,815.92            3,279,186.85房地产收入
    合计                       484,083,194.65           481,304,913.34      755,892,716.03          734,388,475.14(3)主营业务(分产品)□ 适用 □ 不适用(4)主营业务(分地区)√ 适用 □ 不适用
                                                                                                     单位: 元
                                      本期发生额                                   上期发生额
           地区名称
                           营业收入                营业成本             营业收入                营业成本
    天津地区                   477,117,092.80           467,549,555.67      568,947,102.65          555,301,553.53
    北京地区                              0.00                                1,157,542.92              717,872.74
    湖南地区                              0.00                                5,788,125.00            2,560,957.62
    广东地区                     7,111,256.45            13,755,357.67      128,452,931.68          125,098,047.58
    江西地区                              0.00                               51,547,013.78           50,710,043.67
                                      0.00
                                                         天津国恒铁路控股股份有限公司 2012 年半年度报告全文
    合计                         484,083,194.65           481,304,913.34          755,892,716.03        734,388,475.14(5)公司前五名客户的营业收入情况
                                                                                                         单位: 元
             客户名称            主营业务收入                          占公司全部营业收入的比例(%)
    江西海通铜业有限公司                          288,488,168.90                                               59.59%
    上海大跃商贸有限公司                          161,929,615.50                                               33.45%
    上海国梁实业有限公司                            9,053,239.99                                                1.87%
    上海立刻新实业发展有限公司                      8,886,495.76                                                1.84%
    上海鼎企商贸有限公司                            8,759,572.65                                                1.81%
    合计                                          477,117,092.80                                               98.56%营业收入的说明55、合同项目收入□ 适用 □ 不适用合同项目的说明:56、营业税金及附加
                                                                                                         单位: 元
                项目           本期发生额                 上期发生额                       计缴标准消费税
    营业税                                 219,371.12               627,864.61 应税收入的 3%、5%
    城市维护建设税                         128,201.13               321,001.97 应交流转税的 7%
    教育费附加                              83,803.58               142,878.05 应交流转税的 3%资源税
&