国恒退(000594)公告正文

*ST国恒:2013年半年度报告

公告日期:2013-08-30

                  天津国恒铁路控股股份有限公司 2013 半年度报告全文




天津国恒铁路控股股份有限公司

       2013 半年度报告




        2013 年 08 月




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                                      天津国恒铁路控股股份有限公司 2013 半年度报告全文




                   第一节 重要提示、目录和释义


    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的

真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和

连带的法律责任。

    所有董事均已出席了审议本报告的董事会会议。

    公司计划不派发现金红利,不送红股,不以公积金转增股本。

    公司负责人蔡文杰、主管会计工作负责人华炜及会计机构负责人(会计主管

人员)杨小雪声明:保证本半年度报告中财务报告的真实、准确、完整。




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                                                                                  天津国恒铁路控股股份有限公司 2013 半年度报告全文




                                                                   目录




2013 半年度报告................................................................................................................................. 1

第一节 重要提示、目录和释义........................................................................................................1

第二节 公司简介................................................................................................................................4

第三节 会计数据和财务指标摘要....................................................................................................6

第四节 董事会报告............................................................................................................................8

第五节 重要事项..............................................................................................................................14

第六节 股份变动及股东情况..........................................................................................................22

第七节 董事、监事、高级管理人员情况......................................................................................26

第八节 财务报告..............................................................................................................................28

第九节 备查文件目录......................................................................................................................56




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                                             天津国恒铁路控股股份有限公司 2013 半年度报告全文




                                  释义


                 释义项   指                               释义内容

中国证监会、证监会        指   中国证券监督管理委员会

深交所、交易所            指   深圳证券交易所

公司、本公司、国恒铁路    指   天津国恒铁路控股股份有限公司

甘肃酒航                  指   甘肃酒航铁路有限公司

江西国恒                  指   江西国恒铁路有限公司

天津巨翼                  指   天津巨翼投资咨询有限公司

深圳国恒、控股股东        指   深圳市国恒实业发展有限公司

广东国恒                  指   广东国恒铁路物资有限公司

中铁罗定                  指   中铁(罗定)铁路有限责任公司

中铁罗岑                  指   中铁(罗定岑溪)铁路有限责任公司

股东大会                  指   天津国恒铁路控股股份有限公司股东大会

元                        指   人民币元

报告期                    指   2013 年 1 月 1 日-2013 年 6 月 30 日




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                                                                  天津国恒铁路控股股份有限公司 2013 半年度报告全文




                                          第二节 公司简介

一、公司简介

股票简称                 *ST 国恒                                股票代码               000594

股票上市证券交易所       深圳证券交易所

公司的中文名称           天津国恒铁路控股股份有限公司

公司的中文简称(如有)   国恒铁路

公司的外文名称(如有)   TIANJIN GOOD HAND RAILWAY HOLDING CO., LTD

公司的外文名称缩写(如有)GOOD HAND RAILWAY

公司的法定代表人         蔡文杰


二、联系人和联系方式

                                                    董事会秘书                          证券事务代表

姓名                                 廖小庆                                  房倩宇

                                     天津市和平区新兴路万科都市花园 5 号 天津市和平区新兴路万科都市花园 5 号
联系地址
                                     楼 25 层                                楼 25 层

电话                                 022-23686400                            022-23686400

传真                                 022-23686220                            022-23686220

电子信箱                             gtkg000594@126.com                      gtkg000594@126.com


三、其他情况

1、公司联系方式

公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化
□ 适用 √ 不适用
公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。


2、信息披露及备置地点

信息披露及备置地点在报告期是否变化
□ 适用 √ 不适用
公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具
体可参见 2012 年年报。




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                                                            天津国恒铁路控股股份有限公司 2013 半年度报告全文


3、注册变更情况

注册情况在报告期是否变更情况
□ 适用 √ 不适用
公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参
见 2012 年年报。


4、其他有关资料

其他有关资料在报告期是否变更情况
□ 适用 √ 不适用




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                                                                 天津国恒铁路控股股份有限公司 2013 半年度报告全文




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

一、主要会计数据和财务指标

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

                                                                                                 本报告期比上年同期增减
                                            本报告期                   上年同期
                                                                                                         (%)

营业收入(元)                                  255,856,314.89               484,228,349.25                       -47.16%

归属于上市公司股东的净利润(元)                  1,245,847.09                  6,064,928.39                      -79.46%

归属于上市公司股东的扣除非经常性损
                                                 -7,322,127.98                -25,497,372.15                      71.28%
益的净利润(元)

经营活动产生的现金流量净额(元)                 40,248,818.38                -26,234,241.41                      253.42%

基本每股收益(元/股)                                   0.0008                       0.0041                       -80.49%

稀释每股收益(元/股)                                   0.0008                       0.0041                       -80.49%

加权平均净资产收益率(%)                               0.04%                             0.2%                     -0.16%

                                                                                                 本报告期末比上年度末增
                                           本报告期末                  上年度末
                                                                                                        减(%)

总资产(元)                                  4,169,413,588.44              4,159,538,439.02                       0.24%

归属于上市公司股东的净资产(元)              3,040,990,361.78              3,039,744,514.69                       0.04%


二、非经常性损益项目及金额

                                                                                                                  单位:元

                         项目                                        金额                              说明

                                                                                          主要为本公司子公司广东国恒
除上述各项之外的其他营业外收入和支出                                    3,035,535.89 铁路物资有限公司收取合同违
                                                                                          约金收入 3,000,000.00

                                                                                          本公司子公司广东国恒铁路物
其他符合非经常性损益定义的损益项目                                      5,538,369.82 资有限公司无法支付的超过 3
                                                                                          年的应付账款

减:所得税影响额                                                                -370.51

     少数股东权益影响额(税后)                                                6,301.15

合计                                                                    8,567,975.07                     --

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

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                                                             天津国恒铁路控股股份有限公司 2013 半年度报告全文


√ 适用 □ 不适用

             项目          涉及金额(元)                                   原因

违约金收入                         3,000,000.00 本公司子公司广东国恒铁路物资有限公司收取合同违约金收入

三年以上无法支付的应付账                          本公司子公司广东国恒铁路物资有限公司无法支付的超过 3 年的
                                   5,538,369.82
款                                                应付账款




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                                                         天津国恒铁路控股股份有限公司 2013 半年度报告全文




                                      第四节 董事会报告

一、主营业务分析

概述

    与2012年相比,公司经营的外部环境没有明显变化,公司下属的春湾-罗定段铁路“断头
路”的窘境依然存在;受沿线企业停工检修、宏观经济等因素影响,春罗铁路项目产生的营
业收入并未改善。公司罗岑铁路项目尚未产生预期的经济效益。由于错综复杂的宏观经济形
势和长期积累的自身问题,公司大宗商品贸易产生的营业收入和去年同期相比有所下降。公
司在报告期内没有产生其他经营性业务收入。
    本公司本期营业收入发生额较上年同期发生额减少228,372,034.36元,下降47.16%,主
要系受市场行情及市场竞争因素的影响,本期贸易额大幅下降所致;本期营业成本发生额较
上年同期发生额减少226,759,721.06元,下降47.33%,主要系随着贸易额下降,销售成本也
相应减少所致。
主要财务数据同比变动情况
                                                                                                     单位:元

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

                                                                                     受市场行情及市场竞争
营业收入                    255,856,314.89    484,228,349.25               -47.16% 因素的影响,贸易额下
                                                                                     降所致

                                                                                     随着贸易量下降,销售
营业成本                    252,345,192.28    479,104,913.34               -47.33%
                                                                                     成本也相应减少所致

                                                                                     随着业务量下降,销售
销售费用                                          707,580.00                -100%
                                                                                     费用也相应减少所致

                                                                                     对于与未决诉讼相关的
管理费用                      8,162,964.91      7,664,910.62                 6.5%
                                                                                     诉讼费有所上升所致

                                                                                     由于上期少计利息,本
财务费用                      5,711,809.55      2,982,893.70               91.49% 期按照相关合同确认贷
                                                                                     款应计利息所致

                                                                                     报告期贸易额下降,利
所得税费用                      162,463.18      7,558,418.06               -97.85%
                                                                                     润总额也随之下降所致

                                                                                     较之上年同期增加的原
经营活动产生的现金流
                             40,248,818.38     -26,234,241.41             253.42% 因本报告期及时收回应
量净额
                                                                                     收账款所致


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                                                                     天津国恒铁路控股股份有限公司 2013 半年度报告全文


                                                                                                   上期罗岑铁路收回部分
投资活动产生的现金流
                                      -1,524,839.24         63,550,482.97                -102.4% 预付工程款,同时本期
量净额
                                                                                                   投入减少所致

筹资活动产生的现金流                                                                               本期融资金额下降,同
                                     -29,426,487.43         19,904,293.83               -247.84%
量净额                                                                                             时归还前期贷款所致

现金及现金等价物净增
                                      9,297,491.71          57,220,535.39                -83.75% 综上所述
加额

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

       与2012年相比,公司经营的外部环境没有明显变化,公司下属的春湾-罗定段铁路“断头
路”的窘境依然存在;受沿线企业停工检修、宏观经济等因素影响,春罗铁路项目产生的营业
收入并未改善。公司罗岑铁路项目尚未产生预期的经济效益。
公司回顾总结前期披露的经营计划在报告期内的进展情况



二、主营业务构成情况

                                                                                                                  单位:元

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

分行业

大宗商品贸易        246,487,606.39      242,807,821.68         1.49%          -48.34%          -48.07%            -25.55%

铁路运费              7,868,708.50        9,537,370.60       -21.21%           12.96%          -17.46%            67.81%

分产品

大宗商品贸易        246,487,606.39      242,807,821.68         1.49%          -48.34%          -48.07%            -25.55%

铁路运费              7,868,708.50        9,537,370.60       -21.21%           12.96%          -17.46%            67.81%

分地区

华北地区            238,267,948.27      234,688,163.56          1.5%          -50.06%              -49.8%         -26.58%

华南地区             16,088,366.62       17,657,028.72        -9.75%          130.95%              52.8%          -75.45%




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                                                                        天津国恒铁路控股股份有限公司 2013 半年度报告全文


三、投资状况分析

1、募集资金使用情况

(1)募集资金总体使用情况

                                                                                                                        单位:万元

募集资金总额                                                                                                              211,282

报告期投入募集资金总额                                                                                                     -18,590

已累计投入募集资金总额                                                                                                  124,845.98

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


(2)募集资金承诺项目情况

                                                                                                                        单位:万元

                       是否已变                                               截至期末 项目达到                          项目可行
                                  募集资金 调整后投               截至期末                         本报告期
承诺投资项目和超募      更项目                         本报告期               投资进度 预定可使               是否达到 性是否发
                                  承诺投资 资总额                 累计投入                         实现的效
       资金投向        (含部分                         投入金额               (%)(3)= 用状态日               预计效益 生重大变
                                    总额      (1)                 金额(2)                            益
                        变更)                                                  (2)/(1)        期                              化

承诺投资项目

春罗铁路(收购中铁
                                                                                         2009 年
(罗定)铁路有限责任
                       否           16,373    16,373          0     16,373       100% 10 月 30                是         否
公司少数股东 24.43%
                                                                                         日
的股权)

                                                                                         2015 年
                                                                  107,105.0
罗岑铁路项目           否          144,590   144,590    -18,590                74.08% 12 月 31                           否
                                                                         9
                                                                                         日

酒航铁路项目           否           50,319    50,319          0 1,367.89        2.72%

                                                                  124,845.9
承诺投资项目小计            --     211,282   211,282    -18,590                  --           --                   --         --
                                                                         8

超募资金投向

                                                                  124,845.9
合计                        --     211,282   211,282    -18,590                  --           --          0        --         --
                                                                         8

                       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:
未达到计划进度或预
                       2011 年 8 月,经国家发改委发改办基础[2011]1879 号文批复,罗岑铁路项目总投资由 14.48 亿元调
计收益的情况和原因
                       整为 26.61 亿元,资金来源为:资本金为 14.48 亿元,其中:天津国恒铁路控股股份有限公司出资
(分具体项目)
                       14.459 亿元、中国铁路建设投资公司 200 万元、广西岑溪市铁路建设有限公司 10 万元;国内银行贷


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                                                                     天津国恒铁路控股股份有限公司 2013 半年度报告全文


                      款 12.13 亿元,目前公司尚有资金缺口 12.13 亿元。

项目可行性发生重大
                      因政府规划调整,甘肃酒航项目存在一定的不确定性
变化的情况说明

超募资金的金额、用途 不适用
及使用进展情况
募集资金投资项目实 不适用
施地点变更情况
募集资金投资项目实 不适用
施方式调整情况
募集资金投资项目先 不适用
期投入及置换情况
                      适用
用闲置募集资金暂时 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
补充流动资金情况   期不超过 6 个月(2010 年 9 月 15 日-2011 年 3 月 15 日);2012 年 11 月 28 日至 2012 年 12 月 5 日,
                      已将补充流动资金的募集资金归还募集资金专户。

项目实施出现募集资 不适用
金结余的金额及原因 本报告期内,与 2012 年底相比,募集资金使用、存放情况无变化。见"2012 年度募集资金实际使用
尚未使用的募集资金
用途及去向            情况说明"(详见公告 2013-016)

募集资金使用及披露
                      本报告期内,与 2012 年底相比,募集资金使用、存放情况无变化。见"2012 年度募集资金实际使用
中存在的问题或其他
                      情况说明"
情况


(3)募集资金项目情况


            募集资金项目概述                             披露日期                                  披露索引

关于 2012 年度募集资金存放与使用情况
                                         2013 年 05 月 02 日                     公告编号:2013-016
的专项报告


2、主要子公司、参股公司分析

主要子公司、参股公司情况
                                                                                                                    单位:元

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

                                     销售:铁路
                                     建筑物资、
                                     钢材、水泥、
                                     建筑材料
广东国恒铁
                                     (不含木     240,000,000 772,019,407 245,128,053 9,719,658.1 -3,354,567. 5,183,792.6
路物资有限 子公司        商业贸易
                                     材)、塑料制 元                  .17         .18              2          74            1
公司
                                     品、矿山工
                                     程机械及零
                                     配件;工程
                                     机械维修;


                                                                                                                            12
                                                                     天津国恒铁路控股股份有限公司 2013 半年度报告全文


                                     批发、零售:
                                     煤炭;货物
                                     和技术进出
                                     口

                                     罗定铁路的
                                     建设和客货
中铁(罗定)
                                     运输;物资 514,900,000 1,010,655,2 606,746,758 7,868,708.5 -4,122,038. -4,084,010.
铁路有限责 子公司       铁路运输
                                     供销与仓     元                98.58           .54       0            14          74
任公司
                                     储、建筑材
                                     料

                                     铁路运输
中铁(罗定
                                     业;罗定至
岑溪)铁路              铁路建设及                1,448,000,0 1,561,100,0 1,447,413,5
             子公司                  岑溪铁路的                                             0.00         0.00        0.00
有限责任公              运输                      00 元             83.09         84.94
                                     建设及客、

                                     货运输

甘肃酒航铁              铁路建设及 铁路建设; 50,000,000 510,935,590 41,647,155.
             子公司                                                                         0.00 356,564.12 356,564.12
路有限公司              运输         物流         元                  .99           53

                                     对各类行业
                                     的投资;铁
                                     路投资;高
                                     新技术产品
江西国恒铁                                        100,000,000 284,529,327 101,030,891              -1,627,692. -1,627,692.
             子公司     商业贸易     的开发;国                                             0.00
路有限公司                                        元                  .60           .10                    34          34
                                     内贸易;复
                                     垦项目及土
                                     地开发整
                                     理。

天津巨翼投                           投资咨询、
资咨询有限 子公司       金融服务     投资管理咨 100,000 元      91,280.35   84,880.35       0.00     -1,357.52   -2,357.52
公司                                 询


四、对 2013 年 1-9 月经营业绩的预计

预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明
√ 适用 □ 不适用
业绩预告情况:同向大幅下降
业绩预告填写数据类型区间数

                                 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)                1 --          600            720 下降                    16.67% --        100%

基本每股收益(元/股)                     0 --         0.004        0.0048 下降                       0% --       16.67%

业绩预告的说明                 上期公司转让子公司北京茂屋房地产有限公司确认了收益,本期公司未对外转让子公司股权。




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                                                             天津国恒铁路控股股份有限公司 2013 半年度报告全文


五、公司报告期利润分配实施情况

报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况
□ 适用 √ 不适用
公司 2012 年年度股东大会审议通过的利润分配方案为不分配、不转增。


六、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的
    接待时间           接待地点       接待方式       接待对象类型       接待对象
                                                                                              资料

                                                                                    询问公司罗岑铁路修建情
2013 年 01 月 10 日 证券部        电话沟通        个人              投资者
                                                                                    况及公司融资贷款进展

                                                                                    了解公司未来发展及目前
2013 年 01 月 22 日 证券部        电话沟通        个人              投资者
                                                                                    项目开发建设情况

2013 年 02 月 11 日 证券部        电话沟通        个人              投资者          询问公司目前经营状况

                                                                                    询问公司 2012 年业绩预测
2013 年 02 月 25 日 证券部        电话沟通        个人              投资者
                                                                                    是否有变动

                                                                                    了解公司大股东限售股解
2013 年 03 月 28 日 证券部        电话沟通        个人              投资者
                                                                                    禁情况

2013 年 04 月 22 日 证券部        电话沟通        个人              投资者          询问公司经营业绩情况

                                                                                    询问公司股票异常波动情
2013 年 05 月 07 日 证券部        电话沟通        个人              投资者
                                                                                    况

                                                                                    了解公司 2012 年度股东大
2013 年 06 月 06 日 证券部        电话沟通        个人              投资者
                                                                                    会相关参会登记情况

                                                                                    询问公司 2012 年度报告公
2013 年 06 月 25 日 证券部        电话沟通        个人              投资者
                                                                                    告情况




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                                               天津国恒铁路控股股份有限公司 2013 半年度报告全文




                                 第五节 重要事项

一、公司治理情况

   2011年7月20日,本公司收到中国证券监督管理委员会下发的《调查通知书》(编号:稽
查总队调查通字11186号),因本公司涉嫌违反证券法律法规的规定,根据《中华人民共和国
证券法》的有关规定,决定对我公司立案稽查。(该事项详见本公司2011年7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。)
    公司于2012年8月21日收到中国证券监督管理委员会《调查通知书》(编号:稽查总队调
查通字12144号),因公司未依法披露涉诉等事项,涉嫌违反相关证券4 法律法规的规定,根
据《中华人民共和国证券法》的有关规定,决定对我公司立案调查(见公司于巨潮资讯网发
布的公告,公告编号2012-068)。
    截至本公告日,公司尚未收到上述立案稽查的结果通知。
    2013年2月1日公司董事会已责成内部控制委员会对公司运营中的下列问题展开自查(公
告编号:2013-002):
    (1)募集资金使用;
    (2)法律纠纷的处理和进展情况的披露;
    (3)信息披露是否合规;
    (4)财务处理是否严谨;
    (5)其他可能影响公司合规运营的问题。截至本公告日,公司自查活动仍在进行中。
    自2013年5月14日至今,公司已对过往发生的,涉案总额为6.65亿元的十六宗法律纠纷以
临时公告的形势进行了披露,已披露法律纠纷如下:华夏银行广州分行公正债权文书案(公
告编号:2013-020)、九江银行宜春分行借款纠纷案(公告编号:2013-022)、平安银行金
融借款纠纷案(公告编号:2013-029)、杭州通铁买卖合同纠纷案一 (公告编号:2013-038)、
杭州通铁买卖合同纠纷案二 (公告编号:2013-038)、陈壮群合同纠纷案(公告编号:
2013-039),中国银行海门支行票据纠纷案、浦发银行和睦支行金融借款纠纷案、杭州通铁
三百万零三百七十元买卖合同纠纷案(公告编号:2013-043),工商银行南昌洪都大道支行
纠纷案、九江银行宜春分行借款纠纷案、鸿源小贷纠纷案、周远理债权转让合同纠纷案、上
海伊航证券投资咨询纠纷案、颜关伟民间借贷纠纷案、罗定市财政局合同纠纷案(公告编号:


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                                                               天津国恒铁路控股股份有限公司 2013 半年度报告全文



2013-046)。对于已公告法律纠纷相关法律文件的签收日期、签收人、责任人履行公司信息
披露内控制度的情况,公司将在自查清晰后另行公告。
      因公司原经办人及相关高管离职后未完整移交材料,导致部分法律文件一直欠缺。截至
本公告日,除已公告法律纠纷,尚有部分案件无法达到临时公告的信息披露要求,公司内控
委员会未来可能发现新的未披露的历史法律纠纷。公司将积极搜集、整理相关资料,根据自
查结果及时披露相关信息,请广大投资者谅解。
      根据自查情况,公司分别于2013年7月24日披露了《股东部分股权冻结公告》(公告编号:
2013-030)、2013年7月29日披露了《股权质押公告》(公告编号:2013-033)和《股权轮候
冻结公告》(公告编号:2013-032)。
      下列第二项所列为历史发生的重大诉讼事项,在本报告期内已公告。
      下列第八项所列为2013年6月30日——2013年8月30日间公告的历史发生的诉讼仲裁事
项。

二、重大诉讼仲裁事项

√ 适用 □ 不适用

诉讼(仲裁)基本情 涉案金额(万 是否形成预计 诉讼(仲裁) 诉讼(仲裁)审理 诉讼(仲裁)判决
                                                                                          披露日期    披露索引
         况            元)          负债      进展       结果及影响       执行情况

华夏银行广州分                              截至本报    根据借款合同, 1、执行通知书
行公正债权文书                              告期,执行 如借款逾期未还 (2012)穗中法
案:2011 年 4 月                            通知书      将在原借款利率 执字第 1440 号
26 日,本公司之子                           (2012)穗 的基础上加收     责令广东国恒
公司广东国恒铁                              中法执字    50%的罚息,该罚 铁路物资有限
路物资有限公司                              第 1440 号 息部分将增加公 公司、天津国恒
与华夏银行广州                              正在执行    司的财务费用。 铁路控股股份
分行签订 4 个借款                           中。2012 年 经问询公司审计 有限公司、深圳
合同,分 4 笔借款                           11 月 21 日,机构,2012 年广 市国恒实业发
总计 10,000 万元,                          因对广州    东国恒铁路物资 展有限公司、深 2013 年 05 月 公告编号:
                         10,000 是
借款合同编号分                              市广州公    有限公司对本次 圳市中技实业      13 日       2013-020
别为:                                      证处作出    诉讼涉及的借款 (集团)有限公
GZ991011110001、                            (2012)粤广 共确认利息       司、深圳威谊光
GZ991011110002、                            广州第      1015.13 万元,其 通技术有限公
GZ991011110003、                            207479 号   中因逾期支付确 司、北京华生创
GZ991011110005,                            执行证书    认的罚息 303.79 展投资管理有
借款期限为 2011                             的公证程    万元。2013 年, 限公司、深圳市
年 4 月 26 日至                             序有异议, 如该借款逾期未 鸿源星贸易有
2012 年 4 月 26 日,                        深圳中技    还广东国恒铁路 限公司、成清波
借款利率为                                  向广州中    物资有限公司预 于 2012 年 8 月


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                                              天津国恒铁路控股股份有限公司 2013 半年度报告全文


6.941%(以下简称      院申请终       计每月约需确认 24 日履行
“借款合同”);      结执行,成 利息 115 万元, (2012)粤广第
2012 年 3 月 5 日,   清波向广       其中因逾期支付 207479 号执行
子公司广东国恒        州中院申       确认的罚息约 38 证书确定的法
铁路物资有限公        请中止执       万元。           律义务,并交纳
司与华夏银行广        行。广州中                      执行费 16.9578
州分行签订            院于 2013                       万元。
GZ991011120001        年 3 月 14                      2、广东省广州
《展期协议》,对      日、28 日对                     市中级人民法
上述借款中的          本案进行                        院下达《财产申
1,000 万元展期至      了异议听                        报令》,要求广
2012 年 8 月 5 日。   证,并于                        东国恒铁路物
本公司、深圳国恒      2013 年 4 月                    资有限公司、天
实业发展有限公        16 日下发                       津国恒铁路控
司等为该借款提        了《执行裁                      股股份有限公
供借款保证,保证      定书》                          司、深圳市国恒
合同编号分别为:      ((2013)                      实业发展有限
GZ99(高保)          穗中法执                        公司、深圳市中
20110001、GZ99        异议字第                        技实业(集团)
(高保)              广东国恒 1                      有限公司、深圳
20110002、GZ99        号),裁定                      威谊光通技术
(高保)              驳回二异                        有限公司、北京
20110003、 GZ99       议人的异                        华生创展投资
(高保)              议,二异议                      管理有限公司、
20110004、 GZ99       人于 2013                       深圳市鸿源星
(高保)              年 4 月 22                      贸易有限公司
20110005 、GZ99       日向广东                        如实报告当前
(高保)              省高级人                        以及收到执行
20110006、GZ99        民法院申                        通知之日前一
(高保)              请复议,同                      年的财产情况。
20110007。截止        日广东省                        3、2012 年 9 月
2012 年 12 月 31      高级人民                        21 日广州市中
日,广东国恒铁路      法院接受                        级人民法院发
物资有限公司归        复议申请。                      布了(2012)穗
还借款 4,919.87       现本案处                        中法执字第
元,尚余              于执行裁                        1440 号的限制
99,995,080.13 元      定复议期                        高消费令,对广
逾期未归还。2012      间,最终复                      东国恒铁路物
年 7 月 24 日,应     议结果还                        资有限公司、深
华夏银行广州分        未确定,复                      圳市国恒实业
行申请,广州市广      议结果将                        发展有限公司、
州公证处作出          对本案件                        深圳市中技实
(2012)粤广广州第      中担保人                        业(集团)有限
207479 号执行证       天津国恒                        公司、深圳威谊


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                                                    天津国恒铁路控股股份有限公司 2013 半年度报告全文


书,确认                        铁路控股                     光通技术有限
99,995,080.13 元                股份有限                     公司、成清波采
债权。2012 年 8                 公司、深圳                   取限制高消费
月 14 日,广东省                市国恒实                     措施,限制高消
广州市中级人民                  业发展有                     费令同时禁止
法院作出(2012)穗                限公司、深                   被执行人深圳
中法执字第 1440                 圳威谊光                     市中技实业(集
号《执行通知书》,              通技术有                     团)有限公司、
称广州市广州公                  限公司、北                   深圳市威宜光
证处作出(2012)粤                京华生创                     通技术有限公
广广州第 207479                 展投资管                     司法定代表人
号执行证书已发                  理有限公                     成清波和广东
生法律效力,要求                司、深圳市                   国恒铁路物资
借款人及担保人                  鸿源星贸                     有限公司法定
清偿本金及累计                  易有限公                     代表人宋金球、
欠付利息。                      司产生同                     深圳市国恒实
                                样法律后                     业发展有限公
                                果。                         司法定代表人
                                                             李晓明以单位
                                                             财产实施高消
                                                             费活动。限制高
                                                             消费令自送达
                                                             之日起生效,至
                                                             债务全部履行
                                                             完毕日止。

江西国恒与九江                  经问询江     根据相关借款合 江西省宜春市
银行宜春分行借                  西国恒,现 同,如借款逾期 中级人民法院
款纠纷案:2012                  九江银行     未还将在原借款 于 2012 年 12 月
年 3 月 20 日,江               宜春分行     利率的基础上加 5 日下达《民事
西国恒与九江银                  正在对上     收 50%的罚息, 判决书》。
行宜春分行签订                  述 2000 万 该罚息部分将增 1、本判决生效
借款合同,江西国                元贷款进     加公司的财务费 之日起 15 日
恒向九江银行借                  行续贷审     用。经询问江西 内,江西国恒归
款 2000 万,合同                批。2013 年 国恒,2013 年, 还九江银行本
                                                                               2013 年 05 月 公告编号:
期限 2012 年 3 月    2,000 是   4 月 1 日, 如该借款逾期未 金 2000 万,利
                                                                               27 日        2013-022
20 日至 2013 年 1               本公司召     还,江西国恒铁 息罚息共计
月 18 日止。同日                开第八届     路有限公司预计 508599.7 元,律
天津国恒与九江                  董事会第     每月约需确认罚 师代理费 10 万
银行签订《最高额                三十二次     息金额 11 万元, 元。   2、天津
保证合同》,徐保                会议,审议 如九江银行宜春 国恒、徐保根对
根向九江银行出                  同意对江     分行批准上述贷 上述 2000 万及
具了《不可撤消的                西国恒向     款的续贷,则相 利息罚息
担保函》,徐保根、              九江银行     关罚息自批准日 508599.7 元承
天津国恒为江西                  宜春分行     起不再发生。    担连带清偿责


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                                                                         天津国恒铁路控股股份有限公司 2013 半年度报告全文


国恒上述贷款承                                    申请的                              任。3、本案受
担连带保证责任。                                  2000 万元                           理费 155343
2012 年 5 月 3 日,                               银行贷款                            元、财产保全费
九江银行要求江                                    继续提供                            5000 元,由江
西国恒立即偿还                                    连带责任                            西国恒、天津国
上述借款本金利                                    担保,期限                          恒、徐保根负
息罚息,江西国恒                                  壹年(见公                          担。
未履行义务,原告                                  司于“巨潮
诉至江西宜春中                                    资讯网”的
级人民法院。                                      相关公告,
                                                  公告号
                                                  2013-008)。


三、媒体质疑情况

□ 适用 √ 不适用
本报告期公司无媒体普遍质疑事项。


四、重大合同及其履行情况

1、担保情况

                                                                                                                         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                      连带责任保
                                      8,000                              8,000                 两年          否          否
限公司                月 22 日                18 日                              证

报告期内审批的对外担保额度                                        报告期内对外担保实际发生
                                                              0                                                                      0
合计(A1)                                                        额合计(A2)

报告期末已审批的对外担保额                                        报告期末实际对外担保余额
                                                       8,000                                                                   8,000
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)

江西国恒铁路有限 2012 年 01                   2011 年 01 月                      连带责任保
                                      3,000                              3,000                 1年           否          否
公司                  月 19 日                24 日                              证



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                                                                     天津国恒铁路控股股份有限公司 2013 半年度报告全文


广东国恒铁路物资 2011 年 07                 2011 年 07 月                    连带责任保
                                   10,000                           10,000                一年         否      否
有限公司           月 05 日                 05 日                            证

江西国恒铁路有限 2012 年 02                 2012 年 02 月                    连带责任保
                                   10,000                           10,000                一年         是      否
公司               月 29 日                 29 日                            证

江西国恒铁路有限 2011 年 11                 2011 年 11 月                    连带责任保
                                    5,000                            5,000                一个月       是      否
公司               月 30 日                 30 日                            证

                                                                                          决算期内最
                                                                                          后一笔开具
广东国恒铁路物资 2010 年 09                 2010 年 09 月                    连带责任保
                                   10,000                           10,000                的银行承兑 是        否
有限公司           月 01 日                 01 日                            证
                                                                                          汇票到期之
                                                                                          次日起两年

报告期内审批对子公司担保额                                   报告期内对子公司担保实际
                                                     2,000                                                              0
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
                                                    15,000                                                          13,000
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
                                                     2,000                                                              0
(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
                                                    23,000                                                          21,000
计(A3+B3)                                                  (A4+B4)

实际担保总额(即 A4+B4)占公司净资产的比例(%)                                                                     6.91%

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

                                                              本项担保情况暂根据已公告担保列出,履行进展情况暂依据
                                                             2012 年报披露情况填写,目前公司内部控制委员会正在对担
                                                             保、诉讼开展自查,公司将依照自查情况以临时公告的形式及
                                                             时披露。
                                                             (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
未到期担保可能承担连带清偿责任说明(如有)                   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
                                                             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

                                                                                                                        20
        天津国恒铁路控股股份有限公司 2013 半年度报告全文


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。)
(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。)
(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。)
(4)2011 年 6 月 8 日,公司召开第七届董事会第四十三次会
议,鉴于本公司全资子公司江西国恒铁路有限公司(供方)与
江西恩正矿业有限公司(需方)签订合同总金额不低于 20000
万元的钢材购销框架协议,协议约定先由需方支付 5000 万元
预付货款,如供方未在约定 1 个月期限内发货,则供方应无条
件退还 5000 万元预收货款。董事会审议通过若本公司全资子
公司江西国恒铁路有限公司未能按照钢材购销框架协议约定
履行返还 5000 万元预收账款的义务,则由本公司就上述 5000
万元预收账款提供连带责任担保。(相关内容详见本公司 2011
年 6 月 9 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。)2011 年 7 月 11 日,公司召开第八届董事会第
三次会议,审议同意因江西国恒铁路有限公司与江西恩正矿业
有限公司签订的钢材购销框架协议合同履约期顺延一个月,本
公司为子公司江西国恒铁路有限公司就 5,000 万元预收账款提
供的连带责任担保顺延一个月。(相关内容详见本公司 2011 年


                                                          21
                                                 天津国恒铁路控股股份有限公司 2013 半年度报告全文


                                         7 月 12 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。)2011 年 11 月 29 日,公司召开第八届董事会第
                                         八次会议,审议同意江西国恒铁路有限公司与江西恩正矿业有
                                         限公司签订的钢材购销框架协议,合同履约期顺延至 2012 年
                                         元月 8 日,本公司继续为子公司江西国恒铁路有限公司就 5,000
                                         万元预收账款提供连带责任担保。(相关内容详见本公司 2011
                                         年 11 月 30 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。)
                                         (5)2011 年 7 月 4 日,公司召开第八届董事会第二次会议,
                                         审议通过了本公司为全资子公司广东国恒铁路物资有限公司
                                         向华夏银行广州分行申请流动资金贷款人民币壹亿元
                                         (¥100,000,000.00 元)提供连带责任担保,期限壹年。(相关
                                         内容详见本公司在《中国证券报》、《证券时报》和巨潮资讯网
                                         上披露的公告内容)
                                         (6)2010 年 8 月 31 日,公司召开第七届董事会第三十七次会
                                         议,审议通过了本公司为子公司广东国恒铁路物资有限公司向
                                         赣州银行股份有限公司滨江支行申请人民币贰亿元
                                         (¥200,000,000.00 元)银行承兑汇票(其中:保证金 50%,
                                         银行承兑汇票敞口 50%),提供最高额连带责任保证担保,最
                                         高额保证担保债权金额为人民币壹亿元,最高额保证担保债权
                                         决算期为壹年,保证担保期间为决算期内最后一笔开具的银行
                                         承兑汇票到期之次日起两年。(相关内容详见本公司 2010 年 9
                                         月 1 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。)

采用复合方式担保的具体情况说明


五、聘任、解聘会计师事务所情况

半年度财务报告是否已经审计
□ 是 √ 否


六、其他重大事项的说明

一、诉讼情况
     公司于2013年5月14日披露了华夏银行广州分行公正债权文书案(公告编号:2013-020)、
2013年5月28日披露了九江银行宜春分行借款纠纷案(公告编号:2013-022)、2013年7月24
日披露了平安银行金融借款纠纷案(公告编号:2013-029)、2013年8月14日披露了杭州通铁
买卖合同纠纷案一、杭州通铁买卖合同纠纷案二(公告编号:2013-038)、2013年8月14日披
露了陈壮群合同纠纷案(公告编号:2013-039)、2013年8月21日披露了中国银行海门支行票
据纠纷案、浦发银行和睦支行金融借款纠纷案、杭州通铁三百万零三百七十元买卖合同纠纷


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                                              天津国恒铁路控股股份有限公司 2013 半年度报告全文



案(公告编号:2013-043 ),2013年8月27日披露了工商银行南昌洪都大道支行纠纷案、九
江银行宜春分行借款纠纷案、鸿源小贷纠纷案、周远理债权转让合同纠纷案、上海伊航证券
投资咨询纠纷案、颜关伟民间借贷纠纷案、罗定市财政局合同纠纷案(公告编号:2013-046)。
对于已公告法律纠纷相关法律文件的签收日期、签收人、责任人履行公司信息披露内控制度
的情况,公司将在自查清晰后另行公告,请广大投资者谅解。
二、股权冻结、质押情况
   公司分别于2013年7月24日披露了《股东部分股权冻结公告》(公告编号:2013-030)、
2013年7月29日披露了《股权质押公告》(公告编号:2013-033)和《股权轮候冻结公告》(公
告编号:2013-032)
三、重大事项进展
    1、2011年12月28日,本公司与天津市恒运通昌建筑材料有限公司签署了《关于北京茂屋
房地产开发有限责任公司之股权转让协议》,协议约定:国恒铁路将其持有的北京茂屋房地
产开发有限责任公司的80%股权以人民币壹亿贰仟玖佰万元整(¥129,000,000.00)的价格转
让给天津市恒运通昌建筑材料有限公司(上述资产出售内容详见公司于2012年1月5日在巨潮
资讯网上的公告内容,公告编号:2012-003)。2011年12月31日之前,国恒铁路收到天津市
恒运通昌建筑材料有限公司支付的北京茂屋股权转让款7,750.00万元,占北京茂屋股权转让
款的60.00%; 但截止本报告日,剩余股权转让款项尚未取得。本着谨慎性原则,本公司拟待
收取完全部股权转让款项后,再确认北京茂屋股权转让收益。
    2、2013年7月12日,因本公司与罗定市政府及相关国有企业就公司部分铁路资产商谈合
作事宜,公司股票停牌。2013年8月12日,公司与罗定市人民政府、罗定市永盛资产经营有限
公司就中铁(罗定岑溪)铁路有限责任公司股权合作细节,在罗定市政府办公大楼就罗定政
府指派的第三方罗定永盛受让本公司持有的中铁罗岑99.85%股权事宜签订了合作框架协议
(三方框架协议具体内容见公司于巨潮资讯网发布的公告,公告编号2013-040)。




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                                                               天津国恒铁路控股股份有限公司 2013 半年度报告全文




                                 第六节 股份变动及股东情况

一、股份变动情况

                           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 -206,280,4
一、有限售条件股份                    13.81%                                                                 0        0%
                                36                                                 36          36

                       206,280,4                                          -206,280,4 -206,280,4
3、其他内资持股                       13.81%                                                                 0        0%
                                36                                                 36          36

                       206,280,4                                          -206,280,4 -206,280,4
其中:境内法人持股                    13.81%                                                                 0        0%
                                36                                                 36          36

                       1,287,491,                                         206,280,4 206,280,4 1,493,771
二、无限售条件股份                    86.19%                                                                        100%
                             456                                                   36          36        ,892

                       1,287,491,                                         206,280,4 206,280,4 1,493,771
1、人民币普通股                       86.19%                                                                        100%
                             456                                                   36          36        ,892

                       1,493,771,                                                                   1,493,771
三、股份总数                            100%                                                                        100%
                             892                                                                         ,892

股份变动的原因
√ 适用 □ 不适用
股权分置改革84247936股限售股解限、2009年非公开发行122032500股限售股解限。
股份变动的批准情况
□ 适用 √ 不适用
股份变动的过户情况
□ 适用 √ 不适用
股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响
□ 适用 √ 不适用
公司认为必要或证券监管机构要求披露的其他内容
□ 适用 √ 不适用
公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明
□ 适用 √ 不适用


二、公司股东数量及持股情况

                                                                                                                 单位:股

报告期末股东总数                                                                                                  144,390



                                                                                                                        24
                                                                       天津国恒铁路控股股份有限公司 2013 半年度报告全文


                                             持股 5%以上的股东持股情况

                                                              报告期 持有有 持有无                 质押或冻结情况
                                                    报告期
                                                              内增减 限售条 限售条
   股东名称         股东性质      持股比例(%) 末持股
                                                              变动情 件的股 件的股             股份状态          数量
                                                     数量
                                                                  况    份数量 份数量

深圳市国恒实业                                      206,310                       206,310
                 境内非国有法人            13.81%             0               0             质押                 206,310,436
发展有限公司                                           ,436                          ,436

中国中投证券有
                                                    30,000,
限责任公司约定 境内非国有法人               2.01%             0               0        0                                  0
                                                       000
购回专用账户

                                                    18,230,
徐飞             境内自然人                 1.22%             0               0        0                                  0
                                                       000

                                                    6,090,0
夏小条           境内自然人                 0.41%             0               0        0                                  0
                                                        00

                                                    3,483,0
周仁?           境内自然人                 0.23%             0               0        0                                  0
                                                        79

                                                    3,064,7
刘洋             境内自然人                 0.21%             0               0        0                                  0
                                                        20

                                                    3,000,0
黎婉玲           境内自然人                  0.2%             0               0        0                                  0
                                                        00

                                                    2,754,8
郭文杰           境内自然人                 0.18%             0               0        0                                  0
                                                        41

                                                    2,451,2
甄东辉           境内自然人                 0.16%             0               0        0                                  0
                                                        00

                                                    2,250,0
江月             境内自然人                 0.15%             0               0        0                                  0
                                                        00

战略投资者或一般法人因配售新
股成为前 10 名股东的情况(如有)不适用
(参见注 3)

上述股东关联关系或一致行动的
                                  不适用
说明

                                           前 10 名无限售条件股东持股情况

                                                                                                      股份种类
           股东名称                        报告期末持有无限售条件股份数量
                                                                                               股份种类          数量

深圳市国恒实业发展有限公司                                                  206,310,436 人民币普通股             206,310,436

中国中投证券有限责任公司约定
                                                                             30,000,000 人民币普通股              30,000,000
购回专用账户

徐飞                                                                         18,230,000 人民币普通股              18,230,000



                                                                                                                          25
                                                               天津国恒铁路控股股份有限公司 2013 半年度报告全文


夏小条                                                                 6,090,000 人民币普通股          6,090,000

周仁?                                                                 3,483,079 人民币普通股          3,483,079

刘洋                                                                   3,064,720 人民币普通股          3,064,720

黎婉玲                                                                 3,000,000 人民币普通股          3,000,000

郭文杰                                                                 2,754,841 人民币普通股          2,754,841

甄东辉                                                                 2,451,200 人民币普通股          2,451,200

江月                                                                   2,250,000 人民币普通股          2,250,000

前 10 名无限售流通股股东之间,
以及前 10 名无限售流通股股东和 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
前 10 名股东之间关联关系或一致 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。
行动的说明

                                 根据中国登记结算公司《融资融券投资者信用账户持股明细》显示:甄东辉在东方证券
参与融资融券业务股东情况说明     股份有限公司客户信用交易担保证券账户中持股 2,451,200 股,普通证券账户持股 0 股,
(如有)(参见注 4)             合计持股比例 0.16%,在前十大股东中排名第九位。公司持股 5%以上的股东没有参与
                                 融资融券、转融通业务导致股份增减变动情况。

公司股东在报告期内是否进行约定购回交易
√ 是 □ 否
    湖南省轻工盐业集团有限责任公司,报告期内约定购回初始交易所涉股份数量30,000,000,持股比例2.01%,报告期内
所涉约定购回交易股份数量30,000,000,持股比例2.01%,截至报告期末湖南省轻工盐业集团有限责任公司所持股份数量0,
持股比例0。


三、控股股东或实际控制人变更情况

控股股东报告期内变更
□ 适用 √ 不适用
实际控制人报告期内变更
□ 适用 √ 不适用




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                                                                  天津国恒铁路控股股份有限公司 2013 半年度报告全文




                         第七节 董事、监事、高级管理人员情况

一、董事、监事和高级管理人员持股变动

□ 适用 √ 不适用
公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2012 年年报。


二、公司董事、监事、高级管理人员变动情况

     姓名           担任的职务          类型        日期                               原因

                                                                  为了完善公司治理结构,批准蔡文杰先生辞去董事会
                                               2013 年 05 月 15
蔡文杰         董事会秘书        离职                             秘书职务的申请,辞去董事会秘书职位后,蔡文杰先
                                               日
                                                                  生仍担任公司董事长职务。

                                               2013 年 05 月 15
廖小庆         董事会秘书        任免                             符合公司任职资格
                                               日

                                               2013 年 05 月 15
房倩宇         证券事务代表      任免                             符合公司任职资格
                                               日




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                                                            天津国恒铁路控股股份有限公司 2013 半年度报告全文




                                         第八节 财务报告

一、审计报告

半年度报告是否经过审计
□ 是 √ 否
公司半年度财务报告未经审计。


二、财务报表

财务附注中报表的单位为:人民币元


1、合并资产负债表

编制单位:天津国恒铁路控股股份有限公司
                                                                                                       单位:元

                 项目                       期末余额                                期初余额

流动资产:

    货币资金                                            867,082,080.61                          857,784,588.90

    结算备付金

    拆出资金

    交易性金融资产

    应收票据

    应收账款                                            218,318,668.73                          268,579,432.25

    预付款项                                            814,695,582.21                          752,186,106.96

    应收保费

    应收分保账款

    应收分保合同准备金

    应收利息

    应收股利                                             12,213,986.63                           12,213,986.63

    其他应收款                                          136,495,674.95                          141,417,786.73

    买入返售金融资产

    存货                                                 12,733,670.11                           16,671,723.85

    一年内到期的非流动资产

    其他流动资产

流动资产合计                                           2,061,539,663.24                        2,048,853,625.32


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                              天津国恒铁路控股股份有限公司 2013 半年度报告全文


非流动资产:

    发放委托贷款及垫款

    可供出售金融资产

    持有至到期投资

    长期应收款

    长期股权投资

    投资性房地产

    固定资产              946,611,703.67                        951,067,188.25

    在建工程             1,088,917,550.33                     1,085,651,407.05

    工程物资                  140,390.00                           140,390.00

    固定资产清理

    生产性生物资产

    油气资产

    无形资产               55,847,089.51                         57,468,636.71

    开发支出

    商誉                    9,538,657.28                          9,538,657.28

    长期待摊费用

    递延所得税资产          6,818,534.41                          6,818,534.41

    其他非流动资产

非流动资产合计           2,107,873,925.20                     2,110,684,813.70

资产总计                 4,169,413,588.44                     4,159,538,439.02

流动负债:

    短期借款              212,962,632.95                        244,962,632.95

    向中央银行借款

    吸收存款及同业存放

    拆入资金

    交易性金融负债

    应付票据

    应付账款              227,670,784.63                        233,661,168.05

    预收款项               96,352,731.17                        102,679,494.77

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬              807,179.64                          6,119,916.14

    应交税费               35,507,679.74                         35,346,200.17



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                                        天津国恒铁路控股股份有限公司 2013 半年度报告全文


     应付利息                        13,875,947.02                         10,609,345.39

     应付股利

     其他应付款                     429,482,370.78                        373,974,545.55

     应付分保账款

     保险合同准备金

     代理买卖证券款

     代理承销证券款

     一年内到期的非流动负债

     其他流动负债

流动负债合计                       1,016,659,325.93                     1,007,353,303.02

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                         8,901,135.39                          8,901,135.39

     递延所得税负债

     其他非流动负债

非流动负债合计                        8,901,135.39                          8,901,135.39

负债合计                           1,025,560,461.32                     1,016,254,438.41

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                      1,284,399,234.24                     1,284,399,234.24

     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                     176,256,206.49                        175,010,359.40

     外币报表折算差额

归属于母公司所有者权益合计         3,040,990,361.78                     3,039,744,514.69

     少数股东权益                   102,862,765.34                        103,539,485.92

所有者权益(或股东权益)合计       3,143,853,127.12                     3,143,284,000.61

负债和所有者权益(或股东权益)总
                                   4,169,413,588.44                     4,159,538,439.02





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                                                                 天津国恒铁路控股股份有限公司 2013 半年度报告全文


法定代表人:蔡文杰                       主管会计工作负责人:华炜                        会计机构负责人:杨小雪


2、母公司资产负债表

编制单位:天津国恒铁路控股股份有限公司
                                                                                                            单位:元

                 项目                            期末余额                                期初余额

流动资产:

    货币资金                                                     376,614.00                              714,743.17

    交易性金融资产

    应收票据

    应收账款                                                 155,678,308.70                          208,647,348.33

    预付款项                                                 172,319,621.33                          110,652,146.08

    应收利息

    应收股利                                                  12,213,986.63                           12,213,986.63

    其他应收款                                               813,966,015.12                          809,876,205.51

    存货                                                       5,254,202.51                             9,948,717.95

    一年内到期的非流动资产

    其他流动资产

流动资产合计                                                1,159,808,748.29                        1,152,053,147.67

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                        2,417,627,562.28

    投资性房地产

    固定资产                                                   2,655,963.57                             2,888,762.19

    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




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                                  天津国恒铁路控股股份有限公司 2013 半年度报告全文


    长期待摊费用

    递延所得税资产              6,818,534.41                          6,818,534.41

    其他非流动资产

非流动资产合计               2,427,102,060.26                     2,427,334,858.88

资产总计                     3,586,910,808.55                     3,579,388,006.55

流动负债:

    短期借款                   92,967,552.82                         92,967,552.82

    交易性金融负债

    应付票据

    应付账款                  141,355,187.90                        142,312,587.90

    预收款项                   26,642,482.55                         33,707,859.55

    应付职工薪酬                  320,407.68                           317,453.46

    应交税费                   26,707,087.88                         25,822,022.46

    应付利息                      150,000.00

    应付股利

    其他应付款                190,051,755.60                        175,420,348.50

    一年内到期的非流动负债

    其他流动负债

流动负债合计                  478,194,474.43                        470,547,824.69

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                    8,901,135.39                          8,901,135.39

    递延所得税负债

    其他非流动负债

非流动负债合计                  8,901,135.39                          8,901,135.39

负债合计                      487,095,609.82                        479,448,960.08

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



                                                                                32
                                                                 天津国恒铁路控股股份有限公司 2013 半年度报告全文


     盈余公积                                                 86,563,029.05                           86,563,029.05

     一般风险准备

     未分配利润                                              247,381,898.46                          247,505,746.20

     外币报表折算差额

所有者权益(或股东权益)合计                                3,099,815,198.73                        3,099,939,046.47

负债和所有者权益(或股东权益)总
                                                            3,586,910,808.55                        3,579,388,006.55



法定代表人:蔡文杰                       主管会计工作负责人:华炜                        会计机构负责人:杨小雪


3、合并利润表

编制单位:天津国恒铁路控股股份有限公司
                                                                                                            单位:元

                  项目                           本期金额                                上期金额

一、营业总收入                                               255,856,314.89                          484,228,349.25

     其中:营业收入                                          255,856,314.89                          484,228,349.25

           利息收入

           已赚保费

           手续费及佣金收入

二、营业总成本                                               263,698,630.91                          513,793,197.12

     其中:营业成本                                          252,345,192.28                          479,104,913.34

           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                                        345,845.21                              431,375.83

           销售费用                                                                                      707,580.00

           管理费用                                            8,162,964.91                             7,664,910.62

           财务费用                                             5,711,809.55                            2,982,893.70

           资产减值损失                                        -2,867,181.04                          22,901,523.63

     加:公允价值变动收益(损失以
“-”号填列)



                                                                                                                  33
                                                               天津国恒铁路控股股份有限公司 2013 半年度报告全文


           投资收益(损失以“-”
                                                                                                   42,426,108.78
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)                           -7,842,316.02                         12,861,260.91

     加:营业外收入                                           8,651,165.82                           212,371.00

     减:营业外支出                                              77,260.11                           447,561.57

           其中:非流动资产处置损


四、利润总额(亏损总额以“-”号
                                                               731,589.69                          12,626,070.34
填列)

     减:所得税费用                                            162,463.18                           7,558,418.06

五、净利润(净亏损以“-”号填列)                             569,126.51                           5,067,652.28

     其中:被合并方在合并前实现的
净利润

     归属于母公司所有者的净利润                               1,245,847.09                          6,064,928.39

     少数股东损益                                              -676,720.58                           -997,276.11

六、每股收益:                                      --                                    --

     (一)基本每股收益                                             0.0008                               0.0041

     (二)稀释每股收益                                             0.0008                               0.0041

七、其他综合收益

八、综合收益总额                                               569,126.51                           5,067,652.28

     归属于母公司所有者的综合收益
                                                              1,245,847.09                          6,064,928.39
总额

     归属于少数股东的综合收益总额                              -676,720.58                           -997,276.11


法定代表人:蔡文杰                       主管会计工作负责人:华炜                      会计机构负责人:杨小雪


4、母公司利润表

编制单位:天津国恒铁路控股股份有限公司
                                                                                                        单位:元

                 项目                            本期金额                              上期金额

一、营业收入                                                238,267,948.27                        477,117,092.80

     减:营业成本                                           235,638,362.75                        467,549,555.67



                                                                                                              34
                                                              天津国恒铁路控股股份有限公司 2013 半年度报告全文


         营业税金及附加                                        38,977.78                            185,333.90

         销售费用

         管理费用                                            5,148,291.59                          4,157,762.74

         财务费用                                             380,546.55                               2,623.99

         资产减值损失                                       -2,978,327.88                         24,746,246.08

     加:公允价值变动收益(损失以
“-”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)                             40,097.48                          30,270,864.80

     加:营业外收入

     减:营业外支出                                              1,482.04                             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
                                                               38,615.44                          30,233,672.23
填列)

     减:所得税费用                                           162,463.18                           7,558,418.06

四、净利润(净亏损以“-”号填列)                            -123,847.74                         22,675,254.17

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                                              -123,847.74                         22,675,254.17


法定代表人:蔡文杰                       主管会计工作负责人:华炜                     会计机构负责人:杨小雪


5、合并现金流量表

编制单位:天津国恒铁路控股股份有限公司
                                                                                                       单位:元

                 项目                            本期金额                             上期金额

一、经营活动产生的现金流量:

     销售商品、提供劳务收到的现金                           19,223,083.37                        347,577,761.43

     客户存款和同业存放款项净增加


     向中央银行借款净增加额


                                                                                                             35
                                       天津国恒铁路控股股份有限公司 2013 半年度报告全文


     向其他金融机构拆入资金净增加


     收到原保险合同保费取得的现金

     收到再保险业务现金净额

     保户储金及投资款净增加额

     处置交易性金融资产净增加额

     收取利息、手续费及佣金的现金

     拆入资金净增加额

     回购业务资金净增加额

     收到的税费返还

     收到其他与经营活动有关的现金    81,630,671.81                       110,314,889.77

经营活动现金流入小计                100,853,755.18                       457,892,651.20

     购买商品、接受劳务支付的现金    13,674,855.19                       436,508,143.90

     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


     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
                                     11,536,131.60                         7,431,704.74


     支付的各项税费                   1,829,669.99                         4,210,002.51

     支付其他与经营活动有关的现金    33,564,280.02                        35,977,041.46

经营活动现金流出小计                 60,604,936.80                       484,126,892.61

经营活动产生的现金流量净额           40,248,818.38                       -26,234,241.41

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

     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                                                      14,000,000.00

     购建固定资产、无形资产和其他
                                      1,524,839.24                       -57,808,344.18
长期资产支付的现金


                                                                                     36
                                                               天津国恒铁路控股股份有限公司 2013 半年度报告全文


    投资支付的现金

    质押贷款净增加额

    取得子公司及其他营业单位支付
的现金净额

    支付其他与投资活动有关的现金                                                                    8,257,861.21

投资活动现金流出小计                                          1,524,839.24                        -49,550,482.97

投资活动产生的现金流量净额                                   -1,524,839.24                         63,550,482.97

三、筹资活动产生的现金流量:

    吸收投资收到的现金

    其中:子公司吸收少数股东投资
收到的现金

    取得借款收到的现金                                        5,000,000.00                         23,000,000.00

    发行债券收到的现金

    收到其他与筹资活动有关的现金

筹资活动现金流入小计                                          5,000,000.00                         23,000,000.00

    偿还债务支付的现金                                       32,000,000.00                              4,919.87

    分配股利、利润或偿付利息支付
                                                              2,426,487.43                          2,690,857.94
的现金

    其中:子公司支付给少数股东的
股利、利润

    支付其他与筹资活动有关的现金                                                                     399,928.36

筹资活动现金流出小计                                         34,426,487.43                          3,095,706.17

筹资活动产生的现金流量净额                                  -29,426,487.43                         19,904,293.83

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                                  9,297,491.71                         57,220,535.39

    加:期初现金及现金等价物余额                            857,784,588.90                        195,429,488.46

六、期末现金及现金等价物余额                                867,082,080.61                        252,650,023.85


法定代表人:蔡文杰                       主管会计工作负责人:华炜                      会计机构负责人:杨小雪


6、母公司现金流量表

编制单位:天津国恒铁路控股股份有限公司
                                                                                                        单位:元

              项目                               本期金额                              上期金额

一、经营活动产生的现金流量:


                                                                                                              37
                                      天津国恒铁路控股股份有限公司 2013 半年度报告全文


     销售商品、提供劳务收到的现金    3,156,705.00                       262,216,282.40

     收到的税费返还

     收到其他与经营活动有关的现金   21,090,738.09                        65,796,148.83

经营活动现金流入小计                24,247,443.09                       328,012,431.23

     购买商品、接受劳务支付的现金    3,156,705.00                       313,961,132.40

     支付给职工以及为职工支付的现
                                     1,746,025.75                         2,046,975.92


     支付的各项税费                   744,064.87                          3,747,408.89

     支付其他与经营活动有关的现金   23,705,476.64                         8,253,734.31

经营活动现金流出小计                29,352,272.26                       328,009,251.52

经营活动产生的现金流量净额          -5,104,829.17                             3,179.71

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

     购建固定资产、无形资产和其他
                                         8,300.00                             3,237.00
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                     8,300.00                             3,237.00

投资活动产生的现金流量净额              -8,300.00                            -3,237.00

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              5,000,000.00

     发行债券收到的现金

     收到其他与筹资活动有关的现金

筹资活动现金流入小计                 5,000,000.00

     偿还债务支付的现金



                                                                                    38
                                                                   天津国恒铁路控股股份有限公司 2013 半年度报告全文


    分配股利、利润或偿付利息支付
                                                                   225,000.00
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                                               225,000.00

筹资活动产生的现金流量净额                                       4,775,000.00

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                                      -338,129.17                                          -57.29

    加:期初现金及现金等价物余额                                   714,743.17                                      208,478.33

六、期末现金及现金等价物余额                                       376,614.00                                      208,421.04


法定代表人:蔡文杰                            主管会计工作负责人:华炜                           会计机构负责人:杨小雪


7、合并所有者权益变动表

编制单位:天津国恒铁路控股股份有限公司
本期金额
                                                                                                                     单位:元

                                                                       本期金额

                                                    归属于母公司所有者权益
             项目            实收资                                                                   少数股东 所有者权
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                            其他    权益         益合计
                                         积        股     备      积       险准备    利润
                             股本)

                             1,493,7
                                       1,284,39                  86,563,            175,010,          103,539,4 3,143,284,
一、上年年末余额             71,892.
                                       9,234.24                  029.05              359.40              85.92        000.61
                                 00

    加:会计政策变更

           前期差错更正

           其他

                             1,493,7
                                       1,284,39                  86,563,            175,010,          103,539,4 3,143,284,
二、本年年初余额             71,892.
                                       9,234.24                  029.05              359.40              85.92        000.61
                                 00

三、本期增减变动金额(减少                                                          1,245,84          -676,720.
                                                                                                                   569,126.51
以“-”号填列)                                                                       7.09                   58

                                                                                    1,245,84          -676,720.
(一)净利润                                                                                                       569,126.51
                                                                                       7.09                   58

(二)其他综合收益

上述(一)和(二)小计                                                              1,245,84          -676,720. 569,126.51



                                                                                                                             39
                                                                  天津国恒铁路控股股份有限公司 2013 半年度报告全文


                                                                                      7.09                   58

(三)所有者投入和减少资本

1.所有者投入资本

2.股份支付计入所有者权益
的金额

3.其他

(四)利润分配

1.提取盈余公积

2.提取一般风险准备

3.对所有者(或股东)的分


4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股
本)

2.盈余公积转增资本(或股
本)

3.盈余公积弥补亏损

4.其他

(六)专项储备

1.本期提取

2.本期使用

(七)其他

                              1,493,7
                                        1,284,39                86,563,            176,256,          102,862,7 3,143,853,
四、本期期末余额              71,892.
                                        9,234.24                029.05              206.49              65.34       127.12
                                  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                                                                                    少数股东 所有者权
                              实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                              本(或                                                          其他    权益        益合计
                                          积       股     备     积       险准备    利润
                              股本)

                              1,493,7
                                        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:同一控制下企业合并


                                                                                                                           40
                                                    天津国恒铁路控股股份有限公司 2013 半年度报告全文


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   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             8,208,49                 -44,490,        -32,858,9 -69,140,97
以“-”号填列)                          9.57                    510.37            62.09        2.89

                                                                -44,490,        -3,540,70 -48,031,21
(一)净利润
                                                                  510.37             6.52        6.89

                                       8,208,49                                             8,208,499.
(二)其他综合收益
                                          9.57                                                     57

                                       8,208,49                 -44,490,        -3,540,70 -39,822,71
上述(一)和(二)小计
                                          9.57                    510.37             6.52        7.32

                                                                                -29,318,2 -29,318,25
(三)所有者投入和减少资本
                                                                                    55.57        5.57

1.所有者投入资本

2.股份支付计入所有者权益
的金额

                                                                                -29,318,2 -29,318,25
3.其他
                                                                                    55.57        5.57

(四)利润分配

1.提取盈余公积

2.提取一般风险准备

3.对所有者(或股东)的分


4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股
本)

2.盈余公积转增资本(或股
本)

3.盈余公积弥补亏损

4.其他

(六)专项储备

1.本期提取



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2.本期使用

(七)其他

                              1,493,7
                                        1,284,39                86,563,         175,010,              103,539,4 3,143,284,
四、本期期末余额              71,892.
                                        9,234.24                029.05           359.40                  85.92        000.61
                                  00


法定代表人:蔡文杰                           主管会计工作负责人:华炜                             会计机构负责人:杨小雪


8、母公司所有者权益变动表

编制单位:天津国恒铁路控股股份有限公司
本期金额
                                                                                                                    单位:元

                                                                     本期金额
              项目            实收资本                                                 一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                   准备         润          益合计

                               1,493,771, 1,272,098,                      86,563,029                 247,505,74 3,099,939,
一、上年年末余额
                                  892.00           379.22                        .05                         6.20     046.47

    加:会计政策变更

           前期差错更正

           其他

                               1,493,771, 1,272,098,                      86,563,029                 247,505,74 3,099,939,
二、本年年初余额
                                  892.00           379.22                        .05                         6.20     046.47

三、本期增减变动金额(减少                                                                           -123,847.7 -123,847.7
以“-”号填列)                                                                                               4             4

                                                                                                     -123,847.7 -123,847.7
(一)净利润
                                                                                                               4             4

(二)其他综合收益

                                                                                                     -123,847.7 -123,847.7
上述(一)和(二)小计
                                                                                                               4             4

(三)所有者投入和减少资本

1.所有者投入资本

2.股份支付计入所有者权益的
金额

3.其他

(四)利润分配

1.提取盈余公积

2.提取一般风险准备


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                                                                 天津国恒铁路控股股份有限公司 2013 半年度报告全文


3.对所有者(或股东)的分配

4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股本)

2.盈余公积转增资本(或股本)

3.盈余公积弥补亏损

4.其他

(六)专项储备

1.本期提取

2.本期使用

(七)其他

                                1,493,771, 1,272,098,                   86,563,029           247,381,89 3,099,815,
四、本期期末余额
                                   892.00     379.22                           .05                 8.46        198.73

上年金额
                                                                                                             单位:元

                                                                    上年金额
              项目              实收资本                                             一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                             准备       润          益合计

                                1,493,771, 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(减少以                                                                 -6,423,175. -6,423,175.
“-”号填列)                                                                                         67         67

                                                                                             -6,423,175. -6,423,175.
(一)净利润
                                                                                                       67         67

(二)其他综合收益

                                                                                             -6,423,175. -6,423,175.
上述(一)和(二)小计
                                                                                                       67         67

(三)所有者投入和减少资本

1.所有者投入资本

2.股份支付计入所有者权益的
金额



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3.其他

(四)利润分配

1.提取盈余公积

2.提取一般风险准备

3.对所有者(或股东)的分配

4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股本)

2.盈余公积转增资本(或股本)

3.盈余公积弥补亏损

4.其他

(六)专项储备

1.本期提取

2.本期使用

(七)其他

                                1,493,771, 1,272,098,                   86,563,029          247,505,74 3,099,939,
四、本期期末余额
                                   892.00     379.22                           .05                6.20    046.47


法定代表人:蔡文杰                          主管会计工作负责人:华炜                     会计机构负责人:杨小雪


三、公司主要会计政策、会计估计和前期差错

1、财务报表的编制基础

      本公司财务报表以持续经营假设为基础,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2013半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2013年6月30日的财务状况、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。



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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。
    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


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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、
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。


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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。
(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;

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    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
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)减值测试方法、减值准备计提方法

    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。
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。


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(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%

3-4 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
□ 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

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。




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(2)发出存货的计价方法

计价方法:加权平均法

    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

盘存制度:永续盘存制


(5)低值易耗品和包装物的摊销方法

低值易耗品
摊销方法:一次摊销法
包装物
摊销方法:一次摊销法


12、长期股权投资

(1)投资成本的确定

    (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


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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。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。

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    (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。

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%

运输设备                5-15                                     3% 19.4%-6.47%


(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


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(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。

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。




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(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、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

18、长期待摊费用

    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
的该项目的摊余价值全部转入当期损益。




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19、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。

20、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)确认提供劳务收入的依据

    (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。



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21、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。

22、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。

23、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。

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    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。

24、资产证券化业务

四、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%

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


五、企业合并及合并财务报表

1、子公司情况

(1)通过设立或投资等方式取得的子公司

                                                                                                             单位: 元

                                                                                                              从母公
                                                                                                              司所有
                                                         实质上                                       少数股 者权益
                                                         构成对                                       东权益 冲减子
                                                 期末实 子公司              表决权                    中用于 公司少
子公司 子公司             业务性 注册资 经营范                     持股比            是否合 少数股
                 注册地                          际投资 净投资               比例                     冲减少 数股东
 全称    类型              质      本     围                       例(%)             并报表 东权益
                                                  额     的其他              (%)                      数股东 分担的
                                                         项目余                                       损益的 本期亏
                                                           额                                         金额    损超过
                                                                                                              少数股
                                                                                                              东在该


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                                                                                                                子公司
                                                                                                                年初所
                                                                                                                有者权
                                                                                                                益中所
                                                                                                                享有份
                                                                                                                额后的
                                                                                                                 余额

江西国
恒铁路 控股子            商业贸 100000                    100,000
                南昌                      人民币                        0%    100%                      0.00       0.00
有限公 公司              易        000                    ,000.00


天津巨
翼投资 控股子            金融服                           100,000
                天津               100000 人民币                        0%    100%                      0.00       0.00
咨询有 公司              务                                   .00
限公司

通过设立或投资等方式取得的子公司的其他说明


(2)同一控制下企业合并取得的子公司

                                                                                                               单位: 元

                                                                                                                从母公
                                                                                                                司所有
                                                                                                                者权益
                                                                                                                冲减子
                                                                                                                公司少
                                                                                                                数股东
                                                          实质上                                      少数股
                                                                                                                分担的
                                                          构成对                                      东权益
                                                                                                                本期亏
                                                   期末实 子公司             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                             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

广东国
恒铁路 控股子 广东罗 商业贸 240000                        246,184
                                          人民币                        0%    100%                      0.00       0.00
物资有 公司     定       易        000                    ,300.00
限公司

通过同一控制下企业合并取得的子公司的其他说明

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                                                                      天津国恒铁路控股股份有限公司 2013 半年度报告全文


(3)非同一控制下企业合并取得的子公司

                                                                                                                    单位: 元

                                                                                                                     从母公
                                                                                                                     司所有
                                                                                                                     者权益
                                                                                                                     冲减子
                                                                                                                     公司少
                                                                                                                     数股东
                                                             实质上                                        少数股
                                                                                                                     分担的
                                                             构成对                                        东权益
                                                                                                                     本期亏
                                                      期末实 子公司               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                                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

中铁
(罗
定)铁 控股子 广东罗 铁路运 514900                           575,443                                       103,909
                                             人民币                         0% 83.43%                                   0.00
路有限 公司     定       输        000                       ,300.00                                       ,823.89
责任公


中铁
(罗定
                         铁路建                              1,445,9
岑溪) 控股子 广东罗               144800                                                                  2,173,1
                         设及运              人民币          00,000.        0% 99.85%                                   0.00
铁路有 公司     定                 0000                                                                      00.00
                         输                                         00
限责任
公司

甘肃酒
                         铁路建
航铁路 控股子                      500000                    50,000,
                甘肃     设及运              人民币                         0%     100%                       0.00      0.00
有限公 公司                        00                         000.00
                         输


通过非同一控制下企业合并取得的子公司的其他说明




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                                                                   天津国恒铁路控股股份有限公司 2013 半年度报告全文


六、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:                          --                --         401,166.54            --            --             234,699.32

人民币                         --                --         401,166.54            --            --             234,699.32

银行存款:                     --                --     866,680,914.07            --            --         857,549,889.58

人民币                         --                --     866,680,914.07            --            --         857,549,887.63

美     元                                                                              0.31 6.2896                     1.95

合计                           --                --     867,082,080.61            --            --         857,784,588.90

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

    因华夏银行广州分行贷款纠纷案、平安银行天津分行票据质押纠纷案、平阳县南麂岛开发公司商业票
据纠纷案、杭州通铁商业票据纠纷案等未决诉讼的影响,本报告期末本公司共有11个银行账户被冻结,另
外报告期内本部位于中国光大银行深圳福田支行的募集资金账户,账号:38970188000092021、子公司罗
岑铁路公司位于中国光大银行深圳福田支行的募集资金账户,账号:38970188000091977被冻结。

2、应收股利

                                                                                                                单位: 元

                                                                                                          相关款项是否发
        项目        期初数             本期增加         本期减少          期末数           未收回的原因
                                                                                                              生减值

                                                                                         该股利为本公司
                                                                                         原子公司北京茂
                                                                                         屋房地产开发有
账龄一年以内的
                   12,213,986.63                                         12,213,986.63 限公司出售前分 否
应收股利
                                                                                         配给本公司的股
                                                                                         利,现该项目正
                                                                                         处于开发中。

其中:                 --                 --               --                --                  --             --

其中:                 --                 --               --                --                  --             --

合计               12,213,986.63                                         12,213,986.63           --             --

说明




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                                                                            天津国恒铁路控股股份有限公司 2013 半年度报告全文


3、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       228,711,79               14,560,692.                  281,785,5                 17,171,892.5
                                          97.92%                        6.37%                     98.37%                       6.09%
提坏账准备的应收账款             3.97                           88                   43.73                            6

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   4,361,764.3                                               4,071,133
                                           1.87% 622,092.65            14.26%                      1.42%     607,561.08        4.92%
合的风险较大的应收账                6                                                  .02


                       4,361,764.3                                               4,071,133
组合小计                                   1.87% 622,092.65            14.26%                      1.42%     607,561.08        4.92%
                                    6                                                  .02

单项金额虽不重大但单
                                                                                 593,221.4
项计提坏账准备的应收       498,364.00      0.21%      70,468.07        14.14%                      0.21%       91,012.26       5.34%
                                                                                           0
账款

                           233,571,92               15,253,253.                  286,449,8                 17,870,465.9
合计                                       --                          --                          --                         --
                                 2.33                           60                   98.15                            0

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

            应收账款内容                        账面余额               坏账准备                计提比例(%)          计提理由

杭州甘浙实业有限公司                             33,933,597.94              1,696,679.90                     5% 按账龄分析计提

上海贤畅实业有限公司                             31,470,622.60              1,573,531.13                     5% 按账龄分析计提

杭州联佳贸易有限公司                             31,469,399.82              1,573,469.99                     5% 按账龄分析计提

上海华卫投资发展有限公司                         30,327,775.00              1,516,388.75                     5% 按账龄分析计提

杭州科力物资有限公司                             25,596,029.00              2,559,602.90                    10% 按账龄分析计提

南宁博资兴贸有限责任公司                         21,829,500.00              1,091,475.00                     5% 按账龄分析计提

上海驭鑫实业有限公司                             17,689,915.10               884,495.76                      5% 按账龄分析计提

南昌市东日电源科技有限公司                       13,001,528.67              1,300,152.87                    10% 按账龄分析计提

镇江市文源祥经贸有限公司                          5,875,000.00               293,750.00                      5% 按账龄分析计提

绿佳控股有限公司                                  4,861,316.01               486,131.60                     10% 按账龄分析计提




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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

杭州尚唐实业有限公司                              3,846,800.00            192,340.00                      5% 按账龄分析计提

唐山玖发煤炭销售有限公司                          3,561,110.00          1,068,333.00                     30% 按账龄分析计提

宁夏明峰萌成建材有限公司                          1,237,639.83            123,763.98                     10% 按账龄分析计提

合计                                          228,711,793.97           14,560,692.88             --                     --

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

                                            期末数                                                     期初数

        账龄                    账面余额                                                    账面余额
                                                           坏账准备                                                   坏账准备
                         金额              比例(%)                                   金额              比例(%)

1 年以内

其中:                     --                --                  --                    --                --              --

1 年以内               183,397,495.06        78.52%              9,169,874.76     236,970,100.45         82.73%       11,848,505.02

1 年以内小计           183,397,495.06        78.52%              9,169,874.76     236,970,100.45         82.73%       11,848,505.02

1至2年                  45,242,579.90        19.37%              4,524,257.99      44,547,950.33         15.55%        4,454,795.03

2至3年                   4,136,180.99         1.77%              1,240,854.30       4,095,955.99          1.43%        1,228,786.80

3至4年                     795,666.38         0.34%               318,266.55           795,666.38         0.28%          318,266.55

4至5年                                                                                  40,225.00         0.01%              20,112.50

合计                   233,571,922.33        --              15,253,253.60        286,449,898.15         --           17,870,465.90

组合中,采用余额百分比法计提坏账准备的应收账款
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的应收账款
□ 适用 √ 不适用
期末单项金额虽不重大但单项计提坏账准备的应收账款
□ 适用 √ 不适用


(2)本报告期转回或收回的应收账款情况

                                                                                                                             单位: 元

                                                                                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

期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                             单位: 元

       应收账款内容              账面余额                 坏账金额                计提比例(%)                      理由

杭州甘浙实业有限公司                33,933,597.94                1,696,679.90                          5% 按账龄分析计提



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上海贤畅实业有限公司            31,470,622.60        1,573,531.13                   5% 按账龄分析计提

杭州联佳贸易有限公司            31,469,399.82        1,573,469.99                   5% 按账龄分析计提

上海华卫投资发展有限
                                30,327,775.00        1,516,388.75                   5% 按账龄分析计提
公司

杭州科力物资有限公司            25,596,029.00        2,559,602.90                   10% 按账龄分析计提

南宁博资兴贸有限责任
                                21,829,500.00        1,091,475.00                   5% 按账龄分析计提
公司

上海驭鑫实业有限公司            17,689,915.10         884,495.76                    5% 按账龄分析计提

南昌市东日电源科技有
                                13,001,528.67        1,300,152.87                   10% 按账龄分析计提
限公司

镇江市文源祥经贸有限
                                 5,875,000.00         293,750.00                    5% 按账龄分析计提
公司

绿佳控股有限公司                 4,861,316.01         486,131.60                    10% 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

杭州尚唐实业有限公司             3,846,800.00         192,340.00                    5% 按账龄分析计提

唐山玖发煤炭销售有限
                                 3,561,110.00        1,068,333.00                   30% 按账龄分析计提
公司

宁夏明峰萌成建材有限
                                 1,237,639.83         123,763.98                    10% 按账龄分析计提
公司

合计                           228,711,793.97       14,560,692.88             --                 --

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)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
                                                                                                (%)

杭州甘浙实业有限公司 客户                           33,933,597.94 1 年以内                               14.53%



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上海贤畅实业有限公司 客户                                      31,470,622.60 1 年以内                                            13.47%

杭州联佳贸易有限公司 客户                                      31,469,399.82 1 年以内                                            13.47%

上海华卫投资发展有限
                       客户                                    30,327,775.00 1 年以内                                            12.98%
公司

杭州科力物资有限公司 客户                                      25,596,029.00 1-2 年                                              10.96%

合计                             --                           152,797,424.36                 --                                  65.41%


4、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
                       141,601,946.              12,446,551.0                147,401,946.
提坏账准备的其他应收                   94.17%                        8.79%                          94.93% 12,613,727.81          8.56%
                                 74                            2                        74


按组合计提坏账准备的其他应收款

单项金额不重大但按信
用风险特征组合后该组
                       7,256,485.60      4.79% 1,192,410.73         16.43% 6,296,594.38              4.06%        974,780.86     15.48%
合的风险较大的应收账


组合小计               7,256,485.60      4.79% 1,192,410.73         16.43% 6,296,594.38              4.06%        974,780.86     15.48%

单项金额虽不重大但单
项计提坏账准备的其他 1,505,697.11        0.99%     229,492.75       15.24% 1,562,768.80              1.01%        255,014.52     16.32%
应收款

                       150,364,129.              13,868,454.5                155,261,309.
合计                                     --                          --                             --       13,843,523.19         --
                                 45                            0                        92

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
                                                                                                                                单位: 元

     其他应收款内容           账面余额                    坏账金额               计提比例(%)                           理由

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

厦门市征福贸易有限公
                                 10,000,000.00                  1,000,000.00                             10% 按账龄分析计提




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天津市万联顺发商贸有
                         9,835,000.00     983,500.00                  10% 按账龄分析计提
限公司

南昌泛亚企业发展有限
                         9,780,000.00     978,000.00                  10% 按账龄分析计提
公司

天津市全才金属材料有
                         8,260,000.00     826,000.00                  10% 按账龄分析计提
限公司

南昌市东湖欣欣建材批
                         5,500,000.00     550,000.00                  10% 按账龄分析计提
发店

江西百强实业发展有限
                         5,173,880.00     517,388.00                  10% 按账龄分析计提
公司

修水县九九金牛能源有
                         5,100,000.00    1,530,000.00                 30% 按账龄分析计提
限公司

深圳市博伟森贸易有限
                         5,000,000.00     500,000.00                  10% 按账龄分析计提
公司

深圳市兆和祥经济信息
                         5,000,000.00     500,000.00                  10% 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     400,000.00                  10% 按账龄分析计提

新余广易商贸有限公司     3,000,000.00     300,000.00                  10% 按账龄分析计提

深圳市龙聚源科技有限
                         2,500,000.00     250,000.00                  10% 按账龄分析计提
公司

深圳市阳泰盛贸易有限
                         2,200,000.00     220,000.00                  10% 按账龄分析计提
公司

南昌东日电源科技有限
                         2,150,000.00     215,000.00                  10% 按账龄分析计提
公司

深圳市金尔雅贸易有限
                         2,000,000.00     200,000.00                  10% 按账龄分析计提
公司

深圳市博润电子技术有
                         2,000,000.00     100,000.00                   5% 按账龄分析计提
限公司

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
公司

江西省聚融投资有限公
                         2,000,000.00     200,000.00                  10% 按账龄分析计提


杭州联佳贸易有限公司     1,200,000.00      60,000.00                   5% 按账龄分析计提

罗定市泷洲物流有限公
                         1,086,038.74     325,811.62                  30% 按账龄分析计提


深圳市鹏海投资发展有
                         1,000,000.00      50,000.00                   5% 按账龄分析计提
限公司

合计                   141,601,946.74   12,446,551.02         --                    --



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组合中,采用账龄分析法计提坏账准备的其他应收款
√ 适用 □ 不适用
                                                                                                                 单位: 元

                                         期末数                                             期初数

                              账面余额                                          账面余额
           账龄
                                              比例       坏账准备                           比例         坏账准备
                            金额                                              金额
                                              (%)                                           (%)

1 年以内

其中:

1 年以内                     62,234,139.28 41.39%         3,111,706.96      80,094,136.66 51.59%           4,004,706.84

1 年以内小计                 62,234,139.28 41.39%         3,111,706.96      80,094,136.66 51.59%           4,004,706.84

1至2年                       79,612,130.28    52.6%       7,961,213.03      67,385,720.54   43.4%          6,738,572.05

2至3年                        7,984,637.99    5.28%       2,395,391.40       1,935,403.88   1.25%            580,621.16

3至4年                         145,098.00      0.1%          58,039.20       5,467,342.84   3.52%          2,186,937.14

4至5年                           92,040.00    0.06%          46,020.00          92,040.00   0.06%             46,020.00

5 年以上                       296,083.90      0.2%         296,083.90         286,666.00   0.18%            286,666.00

合计                        150,364,129.45     --        13,868,454.50     155,261,309.92    --           13,843,523.19

组合中,采用余额百分比法计提坏账准备的其他应收款
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的其他应收款
□ 适用 √ 不适用
期末单项金额虽不重大但单项计提坏账准备的其他应收款
□ 适用 √ 不适用


(2)本报告期转回或收回的其他应收款情况

                                                                                                                 单位: 元

                                                                         转回或收回前累计已计
       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

期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                 单位: 元

    应收账款内容           账面余额                   坏账金额              计提比例(%)                 理由

天津市恒运通昌建筑
                              52,817,028.00               2,640,851.40                      5% 按账龄分析计提
材料有限公司

厦门市征福贸易有限
                              10,000,000.00               1,000,000.00                      10% 按账龄分析计提
公司

天津市万联顺发商贸             9,835,000.00                983,500.00                       10% 按账龄分析计提



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有限公司

南昌泛亚企业发展有
                     9,780,000.00    978,000.00                  10% 按账龄分析计提
限公司

天津市全才金属材料
                     8,260,000.00    826,000.00                  10% 按账龄分析计提
有限公司

南昌市东湖欣欣建材
                     5,500,000.00    550,000.00                  10% 按账龄分析计提
批发店

江西百强实业发展有
                     5,173,880.00    517,388.00                  10% 按账龄分析计提
限公司

修水县九九金牛能源
                     5,100,000.00   1,530,000.00                 30% 按账龄分析计提
有限公司

深圳市博伟森贸易有
                     5,000,000.00    500,000.00                  10% 按账龄分析计提
限公司

深圳市兆和祥经济信
                     5,000,000.00    500,000.00                  10% 按账龄分析计提
息有限公司

江西丰谷实业有限公
                     4,000,000.00    400,000.00                  10% 按账龄分析计提


新余广易商贸有限公
                     3,000,000.00    300,000.00                  10% 按账龄分析计提


深圳市龙聚源科技有
                     2,500,000.00    250,000.00                  10% 按账龄分析计提
限公司

深圳市阳泰盛贸易有
                     2,200,000.00    220,000.00                  10% 按账龄分析计提
限公司

南昌东日电源科技有
                     2,150,000.00    215,000.00                  10% 按账龄分析计提
限公司

深圳市金尔雅贸易有
                     2,000,000.00    200,000.00                  10% 按账龄分析计提
限公司

深圳市博润电子技术
                     2,000,000.00    100,000.00                   5% 按账龄分析计提
有限公司

深圳市众鼎安贸易有
                     2,000,000.00    100,000.00                   5% 按账龄分析计提
限公司

江西省聚融投资有限
                     2,000,000.00    200,000.00                  10% 按账龄分析计提
公司

杭州联佳贸易有限公
                     1,200,000.00     60,000.00                   5% 按账龄分析计提


罗定市泷洲物流有限
                     1,086,038.74    325,811.62                  30% 按账龄分析计提
公司

深圳市鹏海投资发展
                     1,000,000.00     50,000.00                   5% 按账龄分析计提
有限公司


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合计                         141,601,946.74             12,446,551.02             --                    --

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)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(%)

天津市恒运通昌建筑材料有
                                          52,817,028.00 股权转让款                                            35.13%
限公司

厦门市征福贸易有限公司                    10,000,000.00 涉诉票据款                                             6.65%

天津市万联顺发商贸有限公
                                              9,835,000.00 往来款                                              6.54%


南昌泛亚企业发展有限公司                      9,780,000.00 往来款                                               6.5%

天津市全才金属材料有限公
                                              8,260,000.00 往来款                                              5.49%


南昌市东湖欣欣建材批发店                      5,500,000.00 往来款                                              3.66%

江西百强实业发展有限公司                      5,173,880.00 往来款                                              3.44%

修水县九九金牛能源有限公
                                              5,100,000.00 预付款转入                                          3.39%


深圳市博伟森贸易有限公司                      5,000,000.00 往来款                                              3.33%

深圳市兆和祥经济信息有限
                                              5,000,000.00 往来款                                              3.33%
公司

江西丰谷实业有限公司                          4,000,000.00 往来款                                              2.66%

新余广易商贸有限公司                          3,000,000.00 往来款                                                  2%

深圳市龙聚源科技有限公司                      2,500,000.00 往来款                                              1.66%

深圳市阳泰盛贸易有限公司                      2,200,000.00 往来款                                              1.46%

南昌东日电源科技有限公司                      2,150,000.00 往来款                                              1.43%

深圳市金尔雅贸易有限公司                      2,000,000.00 往来款                                              1.33%




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深圳市博润电子技术有限公
                                                  2,000,000.00 往来款                                                        1.33%


深圳市众鼎安贸易有限公司                          2,000,000.00 往来款                                                        1.33%

江西省聚融投资有限公司                            2,000,000.00 往来款                                                        1.33%

杭州联佳贸易有限公司                              1,200,000.00 往来款                                                         0.8%

罗定市泷洲物流有限公司                            1,086,038.74 往来款                                                        0.72%

深圳市鹏海投资发展有限公
                                                  1,000,000.00 往来款                                                        0.67%


              合计                              141,601,946.74              --                                              94.18%

说明


(4)其他应收款金额前五名单位情况

                                                                                                                           单位: 元

                                                                                                            占其他应收款总额的比
         单位名称          与本公司关系                     金额                          年限
                                                                                                                    例(%)

天津市恒运通昌建筑材
                       非关联方                              52,817,028.00 1 年以内                                         34.89%
料有限公司

厦门市征福贸易有限公
                       非关联方                              10,000,000.00 1 至 2 年                                         6.61%


天津市万联顺发商贸有
                       非关联方                                  9,835,000.00 1 至 2 年                                       6.5%
限公司

南昌泛亚企业发展有限
                       非关联方                                  9,780,000.00 1 至 2 年                                      6.46%
公司

天津市全才金属材料有
                       非关联方                                  8,260,000.00 1 至 2 年                                      5.46%
限公司

           合计                   --                         90,692,028.00                 --                               59.92%


5、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                                 509,831,511.59           62.58%                                447,197,760.34      59.45%

1至2年                                   261,223,688.73           32.06%                                261,178,544.25      34.73%

2至3年                                    43,260,381.89            5.31%                                 43,281,013.89       5.75%



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3 年以上                                    380,000.00         0.05%                                     528,788.48            0.07%

合计                                     814,695,582.21       --                                     752,186,106.96           --

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

广西恒升集团有限公司 供应商                               150,150,000.00 2012 年 12 月                   货款

通辽市余粮堡煤炭销售
                       供应商                             100,100,000.00 2012 年 12 月                   货款
有限责任公司

浙江金程实业有限公司 供应商                                 80,000,000.00 2012 年 12 月                  货款

杭州尚唐实业有限公司 供应商                                 70,000,000.00 2012 年 12 月                  货款

天津腾普达钢铁贸易有
                       供应商                               50,000,000.00 2011 年 5 月                   货款
限公司

天津市全才金属材料有
                       供应商                               50,000,000.00 2011 年 6 月                   货款
限公司

合计                               --                     500,250,000.00                 --                           --

预付款项主要单位的说明


6、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                     303,760.89                       303,760.89          497,498.38                                 497,498.38

库存商品                 21,430,809.22   9,000,900.00     12,429,909.22    25,175,125.47         9,000,900.00         16,174,225.47

合计                     21,734,570.11   9,000,900.00     12,733,670.11    25,672,623.85         9,000,900.00         16,671,723.85


(2)存货跌价准备

                                                                                                                            单位: 元

                                                                               本期减少
       存货种类          期初账面余额         本期计提额                                                        期末账面余额
                                                                       转回                   转销

库存商品                     9,000,900.00                                                                              9,000,900.00

合   计                      9,000,900.00                                                                              9,000,900.00



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7、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:         1,070,813,087.84                         13,260.00                   1,070,826,347.84

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               9,313,388.80                                                          9,313,388.80

铁路设施                    681,350,184.58                                                        681,350,184.58

电子设备                      1,933,584.14                          13,260.00                       1,946,844.14

其他设备                        156,770.00                                                           156,770.00

土地                        317,528,899.73                                                        317,528,899.73

            --             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:          119,745,899.59    4,468,744.58                                        124,214,644.17

其中:房屋及建筑物           17,005,422.95      612,090.74                                         17,617,513.69

       机器设备              17,090,601.01      252,688.05                                         17,343,289.06

       运输工具               3,178,900.71      450,708.27                                          3,629,608.98

铁路设施                     48,869,396.21    1,712,568.87                                         50,581,965.08

电子设备                       1,324,115.19      94,442.93                                          1,418,558.12

其他设备                         33,193.17       15,206.70                                             48,399.87

土地                         32,244,270.35    1,331,039.02                                         33,575,309.37

            --             期初账面余额                             --                          本期期末余额

三、固定资产账面净值合计    951,067,188.25                          --                            946,611,703.67

其中:房屋及建筑物           22,059,359.78                          --                             21,447,269.04

       机器设备               4,374,876.85                          --                              4,122,188.80

       运输工具               6,134,488.09                          --                              5,683,779.82

铁路设施                    632,480,788.37                          --                            630,768,219.50

电子设备                        609,468.95                          --                               528,286.02

其他设备                        123,576.83                          --                               108,370.13

土地                        285,284,629.38                          --                            283,953,590.36

铁路设施                                                            --

电子设备                                                            --

其他设备                                                            --



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土地                                                                            --

五、固定资产账面价值合计        951,067,188.25                                  --                                    946,611,703.67

其中:房屋及建筑物               22,059,359.78                                  --                                     21,447,269.04

        机器设备                  4,374,876.85                                  --                                        4,122,188.80

        运输工具                  6,134,488.09                                  --                                        5,683,779.82

铁路设施                        632,480,788.37                                  --                                    630,768,219.50

电子设备                              609,468.95                                --                                          528,286.02

其他设备                              123,576.83                                --                                          108,370.13

土地                            285,284,629.38                                  --                                    283,953,590.36

本期折旧额 4,455,484.58 元;本期由在建工程转入固定资产原价为元。


8、在建工程

(1)在建工程情况

                                                                                                                             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                 1,601,728.27                     1,601,728.27       1,598,268.27                         1,598,268.27

物流园区规划及可行性研究          913,632.11                         913,632.11        913,632.11                           913,632.11

                               1,084,366,844.                   1,084,366,844. 1,081,710,034.
罗岑铁路建设项目                                                                                                    1,081,710,034.67
                                            33                                 33                67

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

策克旱码头                        300,000.00                         300,000.00        300,000.00                           300,000.00

待摊投资                          605,873.62                         605,873.62

                               1,088,917,550.                   1,088,917,550. 1,085,651,407.
合计                                                                                                                1,085,651,407.05
                                            33                                 33                05


(2)重大在建工程项目变动情况

                                                                                                                             单位: 元

                                                              工程投                          其中:本
                                                                                     利息资              本期利
 项目名                        本期增    转入固    其他减     入占预   工程进                 期利息               资金来
           预算数   期初数                                                           本化累              息资本               期末数
   称                            加      定资产      少       算比例      度                  资本化                 源
                                                                                     计金额              化率(%)
                                                               (%)                             金额

罗岑铁     2,661,00 1,081,71 2,656,80                                                                              募集资     1,084,36
                                                              40.75% 40.75%
路建设     0,000.00 0,034.67      9.66                                                                             金及自     6,844.33



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项目                                                                                                     筹

           2,661,00 1,081,71 2,656,80                                                                                 1,084,36
合计                                                           --          --                       --        --
           0,000.00 0,034.67     9.66                                                                                 6,844.33

在建工程项目变动情况的说明


(3)在建工程的说明

    注1:本账户期末余额中无资本化利息。
    注2:2012年8月2日,经国家发改委发改办基础[2011]1879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。
    2012年6月21日,子公司中铁(罗定岑溪)铁路有限责任公司下发中铁罗岑[2012]办(字)19号《关于开
展罗岑铁路中途结算工作的通知》,办理相关的结算工作。截止本报告日,中铁(罗定岑溪)铁路有限责
任公司正规划罗岑铁路新的建设方案。
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。

9、工程物资

                                                                                                                     单位: 元

                   项目                        期初数                 本期增加         本期减少               期末数

复合材料                                          140,390.00                                                        140,390.00

合计                                              140,390.00                                                        140,390.00

工程物资的说明


10、无形资产

(1)无形资产情况

                                                                                                                     单位: 元

            项目                期初账面余额               本期增加                   本期减少           期末账面余额

一、账面原值合计                        78,946,705.44                                                          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                        21,478,068.73               1,621,547.20                               23,099,615.93

土地使用权                               1,540,101.82                 257,935.84                                   1,798,037.66

春湾站接轨工程                          19,919,906.91               1,363,611.36                               21,283,518.27

财务软件                                   18,060.00                                                                 18,060.00

三、无形资产账面净值合计                57,468,636.71               -1,621,547.20                              55,847,089.51



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土地使用权                       12,302,069.92         -257,935.84                                 12,044,134.08

春湾站接轨工程                   45,140,826.79        -1,363,611.36                                43,777,215.43

财务软件                            25,740.00                                                          25,740.00

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             57,468,636.71        -1,621,547.20                0.00            55,847,089.51

土地使用权                       12,302,069.92         -257,935.84                                 12,044,134.08

春湾站接轨工程                   45,140,826.79        -1,363,611.36                                43,777,215.43

财务软件                            25,740.00                                                          25,740.00

本期摊销额 1,621,547.20 元。


11、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

中铁(罗定)铁路有限责任公司     9,538,657.28                                      9,538,657.28

合计                             9,538,657.28                                      9,538,657.28

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。

12、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

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:

因资产的账面价值与计税基础不同而形成的递
                                                                4,593,250.56                        4,593,250.56
延所得税资产

因负债的账面价值与计税基础不同而形成的递
                                                                2,225,283.85                        2,225,283.85
延所得税资产

小计                                                            6,818,534.41                        6,818,534.41

递延所得税负债:

未确认递延所得税资产明细


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                                                                                                                      单位: 元

                      项目                                      期末数                                期初数

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

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

可抵扣差异项目

应收账款减值准备                                                           12,547,676.09                          12,547,676.09

其他应收款减值准备                                                          5,825,326.14                           5,825,326.14

预计负债                                                                    8,901,135.39                           8,901,135.39

小计                                                                       27,274,137.62                          27,274,137.62


(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

互抵后的递延所得税资产及负债的组成项目
                                                                                                                      单位: 元

                                        报告期末互抵后的       报告期末互抵后的    报告期初互抵后的       报告期初互抵后的
                   项目                 递延所得税资产或       可抵扣或应纳税暂    递延所得税资产或       可抵扣或应纳税暂
                                                负债               时性差异                负债                  时性差异

递延所得税资产                                  6,818,534.41                               6,818,534.41

递延所得税资产和递延所得税负债互抵明细
                                                                                                                      单位: 元

                          项目                                                  本期互抵金额

递延所得税资产和递延所得税负债的说明


13、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                       31,713,989.09          915,240.33       3,507,621.32                           29,121,608.10

二、存货跌价准备                    9,000,900.00                                                                   9,000,900.00

合计                               40,714,889.09          915,240.33       3,507,621.32                           38,122,508.10



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资产减值明细情况的说明


14、短期借款

(1)短期借款分类

                                                                                                      单位: 元

                  项目                               期末数                             期初数

保证借款                                                      119,995,080.13                     119,995,080.13

银行代垫款项                                                   92,967,552.82                     124,967,552.82

流动资金借款

合计                                                          212,962,632.95                     244,962,632.95

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%;
2012年3月5日,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GZ991011120001《展期协议》,
对上述借款中的1,000万元展期至2012年8月5日。本公司、深圳国恒实业发展有限公司等为该借款提供借款
保证,保证合同编号分别为:GZ99(高保)20110001、GZ99(高保)20110002、GZ99(高保)20110003、
GZ99(高保)20110004、 GZ99(高保)20110005 、GZ99(高保)20110006、GZ99(高保)20110007。
截止2012年12月31日,广东国恒铁路物资有限公司归还借款4,919.87元,尚余99,995,080.13元逾期未归还。
2012年7月24日,应华夏银行广州分行申请,广州市广州公证处作出(2012)粤广广州第207479号执行证书,
该执行证书已发生法律效力。2012年8月24日,广东省广州市中级人民法院作出(2012)穗中法执字第1440
号《执行通知书》,要求借款人及担保人清偿本金及累计欠付利息。
     注2:2012年3月20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2,000万元,借款合同编号为:XD2012032003572,借款期限为2012年3月20日至2013年1月18日,借款利
率为13.12%;本公司为该借款提供连带责任保证,保证合同编号为:Y0067020045159;自然人徐保根同步
提供连带担保。2012年5月3日,因江西国恒铁路有限公司未按支付利息,九江银行向江西国恒铁路有限公
司发函要求其立即归还借款本金及各项利息支出。2012年7月2日,九江银行宜春分行向江西省宜春市中级
人民法院提起诉讼。2012年12月5日,江西省宜春市中级人民法院出具(2012)宜中民二初字第11号《民事判
决书》,判决江西国恒铁路有限公司清偿本金及累计欠付利息;担保人承担连带清偿责任。
     注3:2012年2月24日,江西国恒铁路有限公司与中国工商银行股份有限公司南昌洪都大道分行签订国
内信用证合同,合同编号15022080-2012(LCP)00003,开证金额为4,000万元。信用证到期后江西国恒归
还信用证款800万元,余款3,200万元于2012年9月6日由中国工商银行股份有限公司南昌洪都大道分行代为
垫支,转入短期借款核算,日利率为万分之五。2013年1月5日,江西国恒铁路有限公司归还3,200万元银行
垫款。
     注4:2011年3月30日、2011年5月18日,本公司向天津腾普达钢铁贸易有限公司、天津全才金属材料
公司分别开出1张商业承兑汇票,汇票号码为00015678、20252376,由天津腾普达钢铁贸易有限公司、天
津全才金属材料公司将商业承兑汇票到深圳发展银行天津分行(现平安银行天津分行)贴现。票据到期后,
本公司未能如期承兑。2012年6月13日,天津市第一中级人民法院作出(2012)一中民三初字第1号、(2012)
一中民三初字第2号《民事调解书》,判决本公司、深圳市国恒实业发展有限公司、中铁(罗定)铁路有限责
任公司、天津腾普达钢铁贸易有限公司、天津全才金属材料公司等偿还票据本金及利息。截止2012年12月
31日,尚欠平安银行天津分行代垫票据款92,967,552.82元。

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(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

平安银行天津分行         92,967,552.82              商票逾期垫款         涉及未决诉讼

华夏银行广州分行         99,995,080.13              流动资金借款         贷款逾期

九江银行高安支行         20,000,000.00       13.12% 流动资金借款         流动资金周转

合计                    212,962,632.95      --              --                      --                 --

资产负债表日后已偿还金额元。
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


15、应付账款

(1)应付账款情况

                                                                                                            单位: 元

                       项目                               期末数                             期初数

1 年以内(含 1 年)                                                158,137,258.69                     153,608,642.57

1 至 2 年(含 2 年)                                                66,760,583.27                      68,696,915.51

2 至 3 年(含 3 年)                                                  900,054.20                        8,129,494.15

3 年以上                                                             1,872,888.47                       3,226,115.82

合计                                                               227,670,784.63                     233,661,168.05


(2)账龄超过一年的大额应付账款情况的说明




16、预收账款

(1)预收账款情况

                                                                                                            单位: 元


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                       项目                               期末数                                   期初数

1 年以内(含 1 年)                                                39,240,623.79                             35,224,901.46

1 至 2 年(含 2 年)                                               40,112,109.93                             49,180,849.77

2 至 3 年(含 3 年)                                               16,999,997.45                             17,593,421.26

3 年以上                                                                                                          680,322.28

合计                                                               96,352,731.17                            102,679,494.77


(2)账龄超过一年的大额预收账款情况的说明


                     债权人名称                     期末金额             未偿还原因                报表日后是否归还
江西恩正矿业有限公司                                37,000,000.00货款                                        否
鸡西市三欣煤炭销售有限公司                           1,856,000.00煤炭款                                     否
                        合计                       38856000.00                 --                            --




17、应付职工薪酬

                                                                                                                   单位: 元

         项目            期初账面余额          本期增加                    本期减少                   期末账面余额

一、工资、奖金、津
                               4,824,749.87        7,397,675.54                    12,531,925.55                  -309,500.14
贴和补贴

二、职工福利费                    17,970.75         360,969.68                       360,969.68                    17,970.75

三、社会保险费                    28,506.93         613,307.55                       841,052.04                   -199,237.56

其中:1、医疗保险
                                  27,248.52         152,458.56                       150,920.88                    28,786.20


       2、基本养老
                                  -14,048.14        393,840.96                       623,761.99                   -243,969.17
保险费

       3、失业保险
                                   2,572.43          38,808.44                        38,496.58                      2,884.29


       4、工伤保险
                                   9,245.96          16,406.93                        16,188.93                      9,463.96


       5、生育保险
                                   3,488.16          11,792.66                         11,683.66                     3,597.16


四、住房公积金                 1,169,332.00         611,299.00                       563,606.00               1,217,025.00

五、辞退福利                                        893,224.00                       893,224.00

六、其他                          79,356.59            3,365.00                         1,800.00                   80,921.59

工会经费和职工教                  79,356.59            3,365.00                         1,800.00                   80,921.59


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育经费

合计                            6,119,916.14      9,879,840.77                15,192,577.27              807,179.64

应付职工薪酬中属于拖欠性质的金额元。
工会经费和职工教育经费金额 3,365.00 元,非货币性福利金额元,因解除劳动关系给予补偿元。
应付职工薪酬预计发放时间、金额等安排


18、应交税费

                                                                                                           单位: 元

                         项目                              期末数                             期初数

增值税                                                                252,306.94                           -9,487.05

营业税                                                                  -5,265.11                          -5,265.11

企业所得税                                                          35,080,050.76                      35,080,050.76

个人所得税                                                             -20,036.67                         -14,351.88

城市维护建设税                                                         55,052.78                          98,681.66

教育费附加                                                             28,735.52                          41,200.91

地方教育费附加                                                           9,919.47                         28,617.56

房产税                                                                130,124.16                         130,124.16

其他                                                                   -23,208.11                          -3,370.84

合计                                                                35,507,679.74                      35,346,200.17

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


19、应付利息

                                                                                                           单位: 元

                         项目                              期末数                             期初数

短期借款应付利息                                                    13,875,947.02                      10,609,345.39

合计                                                                13,875,947.02                      10,609,345.39

应付利息说明


20、其他应付款

(1)其他应付款情况

                                                                                                           单位: 元

                       项目                             期末数                                期初数

1 年以内(含 1 年)                                              245,741,501.01                    193,549,250.41

1 至 2 年(含 2 年)                                             160,919,357.23                    144,057,962.12


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2 至 3 年(含 3 年)                                     20,487,617.63                  34,310,686.64

3 年以上                                                  2,333,894.91                   2,056,646.38

合计                                                    429,482,370.78               373,974,545.55


(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

                                                                                            单位: 元

                  单位名称                     期末数                          期初数

深圳市国恒实业发展有限公司                               79,584,983.70                  79,863,521.70

合计                                                     79,584,983.70                  79,863,521.70


(3)账龄超过一年的大额其他应付款情况的说明




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(4)金额较大的其他应付款说明内容




21、预计负债

                                                                                                            单位: 元

           项目                    期初数                  本期增加             本期减少              期末数

未决诉讼                             8,901,135.39                                                         8,901,135.39

合计                                 8,901,135.39                                                         8,901,135.39

预计负债说明




22、股本

                                                                                                               单位:元

                                                           本期变动增减(+、-)
                     期初数                                                                                期末数
                                   发行新股         送股         公积金转股         其他      小计

股份总数          1,493,771,892.                                                                        1,493,771,892.


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                           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


23、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)             1,250,591,304.52                                            1,250,591,304.52

其他资本公积                         33,807,929.72                                              33,807,929.72

合计                             1,284,399,234.24                                            1,284,399,234.24

资本公积说明


24、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

合计                                 86,563,029.05                                              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


25、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                                                 175,010,359.40          --

调整后年初未分配利润                                                   175,010,359.40          --

加:本期归属于母公司所有者的净利润                                       1,245,847.09          --

减:提取法定盈余公积                                                                                      10%

期末未分配利润                                                         176,256,206.49          --

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


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26、营业收入、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                                          254,356,314.89                           484,083,194.65

其他业务收入                                            1,500,000.00                               145,154.60

营业成本                                              252,345,192.28                           479,104,913.34


(2)主营业务(分行业)

                                                                                                    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              246,487,606.39           242,807,821.68      477,117,092.80          467,549,555.67

铁路运费收入                7,868,708.50             9,537,370.60        6,966,101.85           11,555,357.67

租赁收入

合计                      254,356,314.89           252,345,192.28      484,083,194.65          479,104,913.34


(3)主营业务(分产品)

                                                                                                    单位: 元

                                     本期发生额                                   上期发生额
           产品名称
                          营业收入                营业成本             营业收入                营业成本

商品销售收入              246,487,606.39           242,807,821.68      477,117,092.80          467,549,555.67

铁路运费收入                7,868,708.50             9,537,370.60        6,966,101.85           11,555,357.67

合计                      254,356,314.89           252,345,192.28      484,083,194.65          479,104,913.34


(4)主营业务(分地区)

                                                                                                    单位: 元

                                     本期发生额                                   上期发生额
           地区名称
                          营业收入                营业成本             营业收入                营业成本

华北地区                  238,267,948.27           234,688,163.56      477,117,092.80          467,549,555.67

华南地区                   16,088,366.62            17,657,028.72        6,966,101.85           11,555,357.67

合计                      254,356,314.89           252,345,192.28      484,083,194.65          479,104,913.34




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(5)公司来自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(%)

上海大跃商贸有限公司                        113,041,203.02                                               44.18%

上海驭鑫实业有限公司                        109,136,679.45                                               42.66%

上海贤畅实业有限公司                         10,051,282.02                                                3.93%

广州市天鹅湖贸易发展有限公司                  6,220,916.30                                                2.43%

江西海通铜业有限公司                          6,038,783.78                                                2.36%

合计                                        244,488,864.57                                               95.56%

营业收入的说明


27、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

营业税                                  272,167.35              219,371.12 应税收入的 3%、5%

城市维护建设税                           42,978.76              128,201.13 应交流转税的 7%

教育费附加                               18,419.46               83,803.58 应交流转税的 3%

地方教育费附加                           12,279.64                           按税法规定标准分类计征

合计                                    345,845.21              431,375.83                   --

营业税金及附加的说明


28、销售费用

                                                                                                       单位: 元

                  项目                      本期发生额                                上期发生额

租赁费                                                                                                707,580.00

合计                                                                                                  707,580.00


29、管理费用

                                                                                                       单位: 元

                  项目                      本期发生额                                上期发生额

工资及福利                                                3,076,038.30                             2,889,435.91

五险一金                                                     483,627.47                               203,563.01

业务招待费                                                1,061,222.19                                931,416.73

办公用品                                                     223,982.18                               217,638.80


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折旧费                  373,917.04                          366,881.86

无形资产摊销            149,349.95                          149,349.95

房租费                  237,116.75                          255,891.90

物业管理费                1,618.64                           41,321.58

审计评估费              529,698.10                          537,000.00

差旅费                  445,659.20                          647,074.60

车辆费用                279,613.33                          312,760.48

交通费                   47,970.40                           96,728.30

电话费                    9,238.30                           21,941.76

咨询费                                                        4,600.00

其他费用                116,445.00                          204,311.60

邮电费                   10,624.00                            8,578.60

住房公积金               85,408.00                          134,274.00

印花税                  139,695.76                          325,963.61

水电费                    7,949.33                           22,284.72

律师费                  254,339.62                          200,000.00

制冷制热费                                                    2,695.00

防洪费                    3,488.15                           15,444.49

低值易耗品                                                      638.00

证券费用                  6,000.00                            6,000.00

解除职工劳动关系补偿      9,805.00                           56,665.72

上市费                                                       10,000.00

教育经费                  1,800.00                            1,250.00

修理费                    2,610.00                            1,200.00

工会经费                 40,758.20

房产税                      120.00

会务费                   50,689.00

诉讼费                  283,121.00

鉴定费                    3,560.00

信息披露费              200,000.00

保安费                    7,500.00

装修费                   20,000.00

合计                   8,162,964.91                        7,664,910.62




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30、财务费用

                                                                                                   单位: 元

                 项目                 本期发生额                                  上期发生额

利息支出                                             5,693,089.06                               2,879,001.04

减:利息收入                                            -3,004.93                                 -11,536.26

加:汇兑损失                                                                                            0.91

减:汇兑收益

加:银行手续费                                         21,725.42                                 115,428.01

加:其他

合计                                                 5,711,809.55                               2,982,893.70


31、投资收益

(1)投资收益明细情况

                                                                                                   单位: 元

                    项目                      本期发生额                           上期发生额

处置长期股权投资产生的投资收益                                                                 42,426,108.78

合计                                                                                           42,426,108.78


32、资产减值损失

                                                                                                   单位: 元

                        项目                    本期发生额                          上期发生额

一、坏账损失                                               -2,867,181.04                       22,901,523.63

合计                                                       -2,867,181.04                       22,901,523.63


33、营业外收入

(1)营业外收入情况

                                                                                                   单位: 元

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

债务重组利得                          5,538,369.82

其他                                  3,112,796.00                   212,371.00

合计                                  8,651,165.82                   212,371.00




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34、营业外支出

                                                                                                        单位: 元

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

其他                                                    77,260.11           447,561.57

合计                                                    77,260.11           447,561.57

营业外支出说明


35、所得税费用

                                                                                                        单位: 元

                            项目                             本期发生额                    上期发生额

按税法及相关规定计算的当期所得税                                       162,463.18                 7,558,418.06

合计                                                                   162,463.18                 7,558,418.06


36、基本每股收益和稀释每股收益的计算过程

1、基本每股收益

  基本每股收益=P0÷S= P0÷(S0+S1+Si×Mi÷M0-Sj×Mj÷M0-Sk)
= (-18,584,360.43)÷1,493,771,892.00 = -0.012 ②基本每股收益(扣除非经常性损益)= P0÷S= P0÷(S0+S1+
Si×Mi÷M0-Sj×Mj÷M0-Sk) =(-18,584,360.43- (-3,973,256.53))÷1,493,771,892.00 = -0.010 其中:P0为归属于公司
普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普通股加权平均
数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行
新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi
为增加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。
2、稀释每股收益
稀释每股收益=P1/(S0+S1+Si×Mi÷M0?Sj×Mj÷M0?Sk+认股权证、股份期权、可转换债券等增加的普通股加
权平均数) =(-18,584,360.43)÷1,493,771,892.00 = -0.012 ②稀释每股收益(扣除非经常性损益)= P1/(S0+S1+
Si×Mi÷M0?Sj×Mj÷M0?Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)
=(-18,584,360.43- (-3,973,256.53))÷1,493,771,892.00102
= -0.010 其中,P1为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利
润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。

37、现金流量表附注

(1)收到的其他与经营活动有关的现金

                                                                                                        单位: 元

                                   项目                                             金额

收到其他单位往来款                                                                               77,126,318.37


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财务费用(利息收入)                                                                          3,452.45

营业外收入                                                                                 3,112,796.00

退借款、保险赔款等                                                                       1,388,104.99

                                  合计                                                  81,630,671.81

收到的其他与经营活动有关的现金说明


(2)支付的其他与经营活动有关的现金

                                                                                             单位: 元

                                  项目                                   金额

支付其他单位往来款                                                                      27,173,892.04

管理费用等期间费用                                                                       3,518,795.03

财务费用                                                                                     17,181.42

营业外支出                                                                                   73,260.11

支付欠款等其他支出                                                                       2,781,151.42

                                  合计                                                  33,564,280.02

支付的其他与经营活动有关的现金说明


38、现金流量表补充资料

(1)现金流量表补充资料

                                                                                             单位: 元

                       补充资料                  本期金额                       上期金额

1.将净利润调节为经营活动现金流量:                 --                             --

净利润                                                      569,126.51                   5,067,652.28

加:资产减值准备                                         -2,867,181.04                  22,901,523.63

固定资产折旧、油气资产折耗、生产性生物资产折旧            4,287,084.43                   6,254,795.78

无形资产摊销                                              1,621,547.21                   1,621,547.21

财务费用(收益以“-”号填列)                            5,693,089.06                   2,886,651.28

投资损失(收益以“-”号填列)                                                          -42,426,108.78

存货的减少(增加以“-”号填列)                          5,189,930.03                   6,275,790.75

经营性应收项目的减少(增加以“-”号填列)               -5,736,443.71                  -15,700,360.34

经营性应付项目的增加(减少以“-”号填列)               31,491,665.89                  -13,320,354.81

其他                                                                                        204,621.59

经营活动产生的现金流量净额                               40,248,818.38                  -26,234,241.41

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


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

现金的期末余额                                                                 867,082,080.61                         252,650,023.85

减:现金的期初余额                                                             857,784,588.90                         195,429,488.46

现金及现金等价物净增加额                                                         9,297,491.71                          57,220,535.39


(2)现金和现金等价物的构成

                                                                                                                           单位: 元

                       项目                                         期末数                                     期初数

一、现金                                                                       867,082,080.61                         857,784,588.90

其中:库存现金                                                                     401,166.54                            234,699.32

     可随时用于支付的银行存款                                                  866,680,914.07                         857,549,889.58

三、期末现金及现金等价物余额                                                   867,082,080.61                         857,784,588.90

现金流量表补充资料的说明


七、母公司财务报表主要项目注释

1、应收账款

(1)应收账款

                                                                                                                           单位: 元

                                            期末数                                                    期初数

                              账面余额                坏账准备                       账面余额                    坏账准备
           种类
                                         比例                      比例                            比例                       比例
                              金额                   金额                          金额                         金额
                                         (%)                       (%)                             (%)                        (%)

单项金额重大并单项计                     99.69
                       164,707,360.04            9,515,169.46      5.78% 220,311,216.02            99.6%   12,495,940.25      5.67%
提坏账准备的应收账款                        %

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
                           327,894.88 0.2%            16,394.74      5%            726,900.00      0.33%         36,345.00       5%
合的风险较大的应收账


组合小计                   327,894.88 0.2%            16,394.74      5%            726,900.00      0.33%         36,345.00       5%

单项金额虽不重大但单
项计提坏账准备的应收       183,808.40 0.11%            9,190.42      5%            156,908.40      0.07%         15,390.84    9.81%
账款

合计                   165,219,063.32 --         9,540,754.62 --               221,195,024.42 --           12,547,676.09 --

应收账款种类的说明


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

             应收账款内容                          账面余额           坏账准备                 计提比例(%)               计提理由

杭州甘浙实业有限公司                                33,933,597.94              2,559,602.90                      5% 按账龄分析计提

上海华卫投资发展有限公司                            30,327,775.00              1,696,679.90                      5% 按账龄分析计提

杭州联佳贸易有限公司                                25,746,288.00              1,516,388.75                      5% 按账龄分析计提

杭州科力物资有限公司                                25,596,029.00              1,287,314.40                     10% 按账龄分析计提

上海贤畅实业有限公司                                21,527,195.00              1,076,359.75                      5% 按账龄分析计提

上海驭鑫实业有限公司                                17,689,915.10               884,495.76                       5% 按账龄分析计提

镇江市文源祥经贸有限公司                             5,875,000.00               293,750.00                       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

合计                                               164,707,360.04              9,515,169.46          --                       --

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

                        账面余额                                                          账面余额
     账龄
                                             比例         坏账准备                                             比例        坏账准备
                       金额                                                             金额
                                             (%)                                                               (%)

1 年以内

其中:        --                        --           --                   --                              --          --

1 年以内               139,623,034.32 84.51%               6,981,151.72                  191,436,527.02 86.55%               9,571,826.35

1 年以内小
                       139,623,034.32 84.51%               6,981,151.72                  191,436,527.02 86.55%               9,571,826.35


1至2年                  25,596,029.00 15.49%               2,559,602.90                   29,758,497.40 13.45%               2,975,849.74

合计                   165,219,063.32         --           9,540,754.62                  221,195,024.42         --          12,547,676.09

组合中,采用余额百分比法计提坏账准备的应收账款
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的应收账款
□ 适用 √ 不适用
期末单项金额虽不重大但单项计提坏账准备的应收账款
□ 适用 √ 不适用


(2)本报告期转回或收回的应收账款情况

                                                                                                                                   单位: 元


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                                                                           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

期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                单位: 元

       应收账款内容             账面余额                坏账金额              计提比例(%)               理由

杭州甘浙实业有限公司              33,933,597.94             2,559,602.90                      5% 按账龄分析计提

上海华卫投资发展有限
                                  30,327,775.00             1,696,679.90                      5% 按账龄分析计提
公司

杭州联佳贸易有限公司              25,746,288.00             1,516,388.75                      5% 按账龄分析计提

杭州科力物资有限公司              25,596,029.00             1,287,314.40                      10% 按账龄分析计提

上海贤畅实业有限公司              21,527,195.00             1,076,359.75                      5% 按账龄分析计提

上海驭鑫实业有限公司              17,689,915.10               884,495.76                      5% 按账龄分析计提

镇江市文源祥经贸有限
                                   5,875,000.00               293,750.00                      5% 按账龄分析计提
公司

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

合计                             164,707,360.04             9,515,169.46              --                   --

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应收账款的说明




(3)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
                                                                                                          (%)

杭州甘浙实业有限公司 非关联                                33,933,597.94 1 年以下                                20.54%

上海华卫投资发展有限
                       非关联                              30,327,775.00 1 年以下                                18.36%
公司

杭州联佳贸易有限公司 非关联                                25,746,288.00 1 年以下                                15.58%

杭州科力物资有限公司 非关联                                25,596,029.00 1-2 年                                  15.49%

上海贤畅实业有限公司 非关联                                21,527,195.00 1 年以下                                13.03%


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           合计                  --                      137,130,884.94              --                                       83%


2、其他应收款

(1)其他应收款

                                                                                                                       单位: 元

                                               期末数                                              期初数

                                 账面余额                  坏账准备                 账面余额                   坏账准备
            种类
                                            比例                       比例                    比例                       比例
                              金额                        金额                     金额                       金额
                                            (%)                        (%)                     (%)                        (%)

单项金额重大并单项计提                      99.73
                           817,630,620.34               5,666,851.40 0.69%     814,093,011.91 99.8%         5,666,851.40 0.7%
坏账准备的其他应收款                            %

按组合计提坏账准备的其他应收款

单项金额不重大但按信用
风险特征组合后该组合的       1,846,654.12 0.22%           136,912.71 7.41%       1,185,600.00 0.15%          104,160.00 8.79%
风险较大的其他应收款

组合小计                     1,846,654.12 0.22%           136,912.71 7.41%       1,185,600.00 0.15%          104,160.00 8.79%

单项金额虽不重大但单项
                                                                       14.64                                              12.84
计提坏账准备的其他应收           342,660.39 0.04%          50,155.62               422,919.74 0.05%           54,314.74
                                                                          %                                                    %


合计                       819,819,934.85 --            5,853,919.73 --        815,701,531.65 --            5,825,326.14 --

其他应收款种类的说明

1. 本报告期无实际核销的其他应收款。
2. 本账户期末余额中无持有本公司5%(含5%)以上表决权股份的股东单位欠款。
3. 本账户期末余额中应收子公司甘肃酒航铁路有限公司往来欠款467,425,000.00元,占其他应收款期末数
   的57.02 %;应收子公司中铁(罗定)铁路有限责任公司往来欠款188,840,963.46元,占其他应收款期末
   数的23.03%;应收子公司广东国恒铁路物资有限公司往来欠款57,451,932.45元,占其他应收款期末数
   的7.01%;应收子公司中铁(罗定岑溪)铁路有限责任公司往来欠款14,719,000.00元,占其他应收款期
   末数的1.80 %;应收子公司广东国恒铁路物资有限公司之深圳分公司往来欠款5,116,696.43.00元,占其
   他应收款期末数的0.62%。


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

     其他应收款内容        账面余额                     坏账金额               计提比例(%)                    理由

甘肃酒航铁路有限公司         467,425,000.00                                                         内部往来

中铁(罗定)铁路有限
                             188,840,963.46                                                         内部往来
责任公司



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广东国恒铁路物资有限
                                 57,451,932.45                                                                 内部往来
公司

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

中铁(罗定岑溪)铁路
                                 14,719,000.00                                                                 内部往来
有限责任公司

厦门市征福贸易有限公
                                 10,000,000.00                   1,000,000.00                        10% 按账龄分析计提


天津市全才金属材料有
                                  8,260,000.00                       826,000.00                      10% 按账龄分析计提
限公司

天津市万联顺发商贸有
                                  6,000,000.00                       600,000.00                      10% 按账龄分析计提
限公司

广东国恒铁路物资有限
                                    5,116,696.43                                                               内部往来
公司深圳分公司

深圳市兆和祥经济信息
                                  5,000,000.00                       500,000.00                      10% 按账龄分析计提
有限公司

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
公司

合计                            817,630,620.34                   5,666,851.40             --                              --

组合中,采用账龄分析法计提坏账准备的其他应收款
√ 适用 □ 不适用
                                                                                                                               单位: 元

                                      期末数                                                        期初数

                         账面余额                                                    账面余额
       账龄
                                             比例         坏账准备                                       比例         坏账准备
                       金额                                                        金额
                                             (%)                                                         (%)

1 年以内

其中:           --                     --           --                    --                       --           --

1 年以内               597,882,961.00 72.93%                2,823,416.61           574,253,491.99        70.4%            2,793,971.71

1 年以内小计           597,882,961.00 72.93%                2,823,416.61           574,253,491.99        70.4%            2,793,971.71

1至2年                  32,893,000.00        4.01%          2,959,500.00            49,808,903.81        6.11%            2,959,951.31

2至3年                    808,548.39          0.1%            30,603.12              3,402,710.39        0.42%                 30,603.12

3至4年                    101,000.00         0.01%            40,400.00               102,000.00         0.01%                 40,800.00

4至5年                 188,134,425.46 22.92%                                       188,134,425.46 23.06%

合计                   819,819,934.85         --            5,853,919.73           815,701,531.65         --              5,825,326.14

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


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组合中,采用其他方法计提坏账准备的其他应收款
□ 适用 √ 不适用
期末单项金额虽不重大但单项计提坏账准备的其他应收款
□ 适用 √ 不适用


(2)本报告期转回或收回的其他应收款情况

                                                                                                             单位: 元

                                                                      转回或收回前累计已计
       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

期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                             单位: 元

     应收账款内容          账面余额                坏账金额              计提比例(%)               理由

甘肃酒航铁路有限公
                             467,425,000.00                                                  内部往来


中铁(罗定)铁路有限
                             188,840,963.46                                                  内部往来
责任公司

广东国恒铁路物资有
                              57,451,932.45                                                  内部往来
限公司

天津市恒运通昌建筑
                              52,817,028.00            2,640,851.40                      5% 按账龄分析计提
材料有限公司

中铁(罗定岑溪)铁路
                              14,719,000.00                                                  内部往来
有限责任公司

厦门市征福贸易有限
                              10,000,000.00            1,000,000.00                      10% 按账龄分析计提
公司

天津市全才金属材料
                               8,260,000.00             826,000.00                       10% 按账龄分析计提
有限公司

天津市万联顺发商贸
                               6,000,000.00             600,000.00                       10% 按账龄分析计提
有限公司

广东国恒铁路物资有
                               5,116,696.43                                                  内部往来
限公司深圳分公司

深圳市兆和祥经济信
                               5,000,000.00             500,000.00                       10% 按账龄分析计提
息有限公司

深圳市众鼎安贸易有
                               2,000,000.00             100,000.00                       5% 按账龄分析计提
限公司

合计                         817,630,620.34            5,666,851.40            --                       --

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




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(3)金额较大的其他应收款的性质或内容




(4)其他应收款金额前五名单位情况

                                                                                          单位: 元

                                                                              占其他应收款总额的比
       单位名称            与本公司关系   金额                      年限
                                                                                     例(%)

甘肃酒航铁路有限公司 本公司子公司         467,425,000.00 1 年以内                            57.02%

中铁(罗定)铁路有限
                       本公司子公司       188,840,963.46 5 年以内                            23.03%
责任公司

广东国恒铁路物资有限
                       本公司子公司        57,451,932.45 2 年之内                            7.01%
公司

天津市恒运通昌建筑材
                       非关联方            52,817,028.00 1 年以内                            6.44%
料有限公司

中铁(罗定岑溪)铁路
                       本公司子公司        14,719,000.00 1-3 年                               1.8%
有限责任公司



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           合计                    --                781,253,923.91               --                               95.3%


3、长期股权投资

                                                                                                                 单位: 元

                                                                                在被投资
                                                                      在被投资 单位持股
                                                           在被投资
被投资单                                                              单位表决 比例与表               本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                           减值准备
   位                                                                 权比例 决权比例                 减值准备    红利
                                                           比例(%)
                                                                        (%)     不一致的
                                                                                  说明

中铁(罗
定)铁路             411,713,3 575,443,3       575,443,3
           成本法                                           83.43%     83.43%
有限责任                06.69     06.69           06.69
公司

广东国恒
                     41,984,25 246,184,2       246,184,2
铁路物资 成本法                                               100%       100%
                          5.59    55.59           55.59
有限公司

中铁(罗
定岑溪)              1,445,900 1,445,900       1,445,900
           成本法                                           99.85%     99.85%
铁路有限               ,000.00   ,000.00         ,000.00
责任公司

甘肃酒航
                     50,000,00 50,000,00       50,000,00
铁路有限 成本法                                               100%       100%
                          0.00      0.00            0.00
公司

江西国恒
                     100,000,0 100,000,0       100,000,0
铁路有限 成本法                                               100%       100%
                        00.00     00.00           00.00
公司

天津巨翼
                     100,000.0 100,000.0       100,000.0
投资咨询 成本法                                               100%       100%
                            0           0             0
有限公司

                     2,049,697 2,417,627       2,417,627
合计          --                                              --         --        --
                       ,562.28   ,562.28         ,562.28

长期股权投资的说明


4、营业收入和营业成本

(1)营业收入

                                                                                                                 单位: 元

              项目                          本期发生额                                      上期发生额


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主营业务收入                                               238,267,948.27                              477,117,092.80

合计                                                       238,267,948.27                              477,117,092.80

营业成本                                                   235,638,362.75                              467,549,555.67


(2)主营业务(分行业)

                                                                                                            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                       238,267,948.27          235,638,362.75       477,117,092.80         467,549,555.67

合计                               238,267,948.27          235,638,362.75       477,117,092.80         467,549,555.67


(3)主营业务(分产品)

                                                                                                            单位: 元

                                             本期发生额                                  上期发生额
           产品名称
                                  营业收入                营业成本            营业收入                营业成本

商品销售收入                       238,267,948.27          235,638,362.75       477,117,092.80         467,549,555.67

合计                               238,267,948.27          235,638,362.75       477,117,092.80         467,549,555.67


(4)主营业务(分地区)

                                                                                                            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                           238,267,948.27          235,638,362.75       477,117,092.80         467,549,555.67

合计                               238,267,948.27          235,638,362.75       477,117,092.80         467,549,555.67


(5)公司来自前五名客户的营业收入情况

                                                                                                            单位: 元

                                                                                                占公司全部营业收入的
                       客户名称                                      营业收入总额
                                                                                                      比例(%)

上海大跃商贸有限公司                                                           113,041,203.02                    47%

上海驭鑫实业有限公司                                                          109,136,679.45                     46%

上海贤畅实业有限公司                                                            10,051,282.02                     4%

江西海通铜业有限公司                                                             6,038,783.78                     3%

合计                                                                          238,267,948.27                     100%


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营业收入的说明


5、投资收益

(1)投资收益明细

                                                                                            单位: 元

                        项目                     本期发生额                   上期发生额

处置长期股权投资产生的投资收益                                                          49,795,294.38

合计                                                                                    49,795,294.38


6、现金流量表补充资料

                                                                                            单位: 元

                         补充资料                     本期金额                  上期金额

1.将净利润调节为经营活动现金流量:                      --                        --

净利润                                                          -123,847.74             22,675,254.17

加:资产减值准备                                              -2,978,327.88             24,746,246.08

固定资产折旧、油气资产折耗、生产性生物资产折旧                  241,098.62                235,407.44

财务费用(收益以“-”号填列)                                  375,000.00

投资损失(收益以“-”号填列)                                                      -49,795,294.38