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金岭矿业(000655)公告正文

山东淄博华光陶瓷股份有限公司2006年中期报告全文

公告日期:2006-08-12


               山东淄博华光陶瓷股份有限公司2006年度中期报告全文
    
    重要提示    
        本公司董事会及其董事保证本报告所载资料不存在任何虚假记载、误导性陈述,或者重大遗漏,并对其内容的真实性、准确性和完整性负个别及连带责任                
    公司董事长苏同强、总经理徐鹏程、财务负责人李剑保证半年度报告中财务报告的真实、完整
        本半年度财务报告经深圳鹏城会计师事务所为本公司出具了标准无保留审计意见的审计报告。
   
    目   录    
    公司基本情况简介…………………………………………………… 3
    会计数据和业务数据摘要………………………………………… …4
    股本变动及股东情况………………………………………………… 4 
    董事、监事、高级管理人员情况…………………………………… 7
    管理层讨论分析……………………………………………………… 8
    重要事项……………………………………………………………… 9
    财务报告……………………………………………………………  15
    备查文件目录…………………………………………………………15

    一  公司基本情况简介   
    1、公司法定名称
    中文名称:山东淄博华光陶瓷股份有限公司
    英文名称:Shandong Zibo Huaguang Ceramics Co.,Ltd.
    2、公司法定代表人:苏同强
    3、公司董事会秘书:刘玉光
    证券事务代表:郝宇清
    联系电话:0533-2061798
    传    真:0533-2061404
    办公地址: 山东省淄博市高新技术开发区鲁泰大道55号华光陶瓷新材料科技园A座
    邮政编码:255086
    4、公司注册地址:山东省淄博市张店区湖田镇湖光路6号
    公司电子信箱:hgtc0655@163.com
    5、公司选定的中国证监会指定信息披露报纸:《中国证券报》 、《证券时报》,登载公司半年度报告的中国证监会指定国际互联网网址:  http://www.cninfo.com,公司半年度期报告备置地点:公司董秘办公室
    6、公司股票上市交易所:深圳证券交易所
    股票简称:*ST华陶
    股票代码:000655
    7、其他有关资料
    公司首次注册日期、地点:1989年6月20日、淄博;
    变更注册日期、地点:2003年10月9日、济南。
    企业法人营业执照注册号:3700001805174
    税务登记号码:370303164100307
    公司聘请的会计师事务所为深圳鹏城会计师事务所,办公地址为深圳市东门南路2006号宝丰大厦5楼。
    
    
    
    二  会计数据和业务数据摘要 
    单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                  本报告期末    上年度期末   本报告期比年初数  
                                                   增减%             
  流动资产              912,722,122.  900,058,388  1.41              
                        89            .84                            
  流动负债              1,038,164,17  976,763,606  6.29              
                        9.88          .75                            
  总资产                1,286,371,24  1,292,274,2  -0.46             
                        4.22          70.06                          
  股东权益(不含少数股  196,691,170.  243,523,802  -19.23            
  东权益)              30            .09                            
  每股净资产            0.7587        0.9393       -19.23            
  调整后每股净资产      0.0248        0.2354       -89.47            
  项目                  本报告期(1-  上年同期     本报告期比上年同  
                        6月)                      期增减%           
  净利润                -13,441,006.  -45,481,282  70.45             
                        35            .86                            
  扣除非经常性损益后的  -13,041,705.  -47,136,434  72.33             
  净利润                71            .04                            
  每股收益(元/股)     -0.0518       -0.1754      70.45             
  净资产收益率(%)     -6.83         -13.17       增加6.34个百分点  
  经营活动产生的现金流  1,067,082.96  -1,195,927.  189.23            
  量净额                              13                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:扣除非经常损益项目为营业外收支净额-399,300.64元。
    
    三  股本变动及股东情况
    1、股本变动情况
    股份变动情况表(表一)
                                      
    数量单位:股 (表一)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
             本次变   本次变动增减(+,-)                 本次变动 
             动前     配  送股    公积金   增  其  小计     后       
                      股          转股     发  他                    
  一、未上   89,420,                                        89,420,3 
  市流通股   32050,2                                        2050,280 
  份1、发起  80,0099                                        ,00994,1 
  人股份其   4,14194                                        4194,141 
  中:国家   ,141139                                        139,794, 
  持有股份   ,794,47                                        470119,4 
  境内法人   0119,45                                        59,90411 
  持有股份   9,90411                                        9,459,90 
  境外法人   9,459,9                                        4        
  持有股份   04                                                      
  其他2、募                                                          
  集法人股                                                           
  份3、内部                                                          
  职工股其                                                           
  中高管股4                                                          
  、优先股                                                           
  或其他未                                                           
  上市流通                                                           
  股份合计                                                           
  已上市流                                                           
  通股份人                                                           
  民币普通                                                           
  股2、境内                                                          
  上市的外                                                           
  资股3、境                                                          
  外上市的                                                           
  外资股4、                                                          
  其他已上                                                           
  市流通股                                                           
  份合计                                                             
  三、股份   259,254                                        259,254, 
  总数       ,374                                           374      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
         2、主要股东持股情况
           (1)报告期内持有本公司5%以上股份股东及前十名股东:                        
    5%以上股份股东:                                                
                                                     单位:万股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东名称          期初数      股份增减  期末数    占总股本比例(%  
                                                    )               
  淄博市国有资产管  89,420,320  0         89,420,3  34.49            
  理局                                    20                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:报告期内公司控股股东于2006年4月26日发布公告淄博市国有资产管理局拟以国有股无偿划转的方式将股权转让给山东金岭铁矿,《股权划转协议》经双方或其授权代表签署后,尚需向国家有关部门报请批准后生效。
    前十名股东    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期末股   17619户                                               
  东总数                                                             
  前十名股东持股情况:                                               
  股东名   报告期内  期末持股数   比例  股份类别  质押或冻  股东性质 
  称(全   增减      量(股)     (%  (已流通  结的股份  (国有股 
  称)                            )    或未流通  数量      东或外资 
                                        )                  股东)   
  淄博市   0         89,420,320   34.4  未流通              国有股   
  国有资                          9                                  
  产管理                                                             
  局                                                                 
  淄博华   0         10,925,920   4.21  未流通    质押10,9  法人股   
  清投资                                          25,920             
  有限公                                                             
  司                                                                 
  天同证   0         6,419,856    2.48  未流通    冻结6,41  法人股   
  券有限                                          9,856              
  公司                                                               
  淄博市   0         6,226,046    2.40  未流通              法人股   
  一轻工                                                             
  业公司                                                             
  张店湖   0         4,510,240    1.74  未流通    质押4,51  法人股   
  田镇爆                                          0,240              
  炸物品                                                             
  管理站                                                             
  淄博市   0         2,852,000    1.10  未流通    质押2,85  法人股   
  张店华                                          2,000              
  丰实业                                                             
  总公司                                                             
  上海景   0         2,760,000    1.06  未流通              法人股   
  贤投资                                                             
  有限公                                                             
  司                                                                 
  中国经   0         2,208,000    0.85  未流通              法人股   
  济开发                                                             
  信托投                                                             
  资公司                                                             
  淄博同   0         2,024,000    0.78  未流通              法人股   
  升数码                                                             
  网络有                                                             
  限公司                                                             
  淄博鼎   0         1,840,000    0.71  未流通    质押1,84  法人股   
  智科技                                          0,000              
  发展有                                                             
  限公司                                                             
  前十名流通股股东持股情况                                           
  股东名称(全称)   期末持有流通股的   种类(A、B、H股或其它)      
                     数量(股)                                        
  汪兴林             2528207            流通A股                      
  广州市美林华贸易   1020533            流通A股                      
  有限公司                                                           
  张结芬             899480             流通A股                      
  廖尚涛             760952             流通A股                      
  北京新典之元投资   683330             流通A股                      
  管理有限公司                                                       
  张小波             655070             流通A股                      
  张宝蓉             655000             流通A股                      
  邹昆               650000             流通A股                      
  中国建设银行—华   617407             流通A股                      
  富竞争力优选混合                                                   
  型证券投资基金                                                     
  韦洪良             555500             流通A股                      
  上述股东关联关系或一致行动的说明      上述股东中非流通股间不存在关 
                                        联关系,也不属于《上市公司股 
                                        东持股变动信息披露管理办法》 
                                        规定的一致行动人;未知流通股 
                                        前十名股东是否存在关联关系。 
                                        是否属于《上市公司股东持股变 
                                        动信息披露管理办法》规定的一 
                                        致行动人                     
  战略投资者或一般法人   股东名称       约定持股期限                 
  参与配售新股约定持股   无             无                           
  期限的说明                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
四  董事、监事、高级管理人员变动情况
        1、董事、监事、高级管理人员的情况
       (1)基本情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名             职务             年初             年末持股数量    
  苏同强           董事长           14,837           14,837          
  徐鹏程           副董事长、总经   12,917           12,917          
                   理                                                
  孙绪臣           董事             8,611            8,611           
  毕庆亮           董事、副总经理   9,892            9,892           
  李明             董事、副总经理   9,891            9,891           
  张学锋           独立董事         0                0               
  高夙忠           独立董事         0                0               
  任殿祥           独立董事         0                0               
  李守山           监事             9,891            9,891           
  邱扬             监事             9,891            9,891           
  任玉泉           监事             0                0               
  车晓林           监事             0                0               
  郝建枝           监事             8,320            8,320           
  刘兴             副总经理         9,891            9,891           
  刘玉光           董事会秘书       0                0               
  李剑             财务负责人       0                0               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)报告期内无新聘、解聘公司董事、监事、高级管理人员的情况。
    
    
    五  管理层讨论与分析
    成果与财务状况简要分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                                          单位:人民 
                                                          币元       
  经营成果        2006年1—6月份       2005年1—6月份     增减比率(% 
                                                          )          
  主营业务收入    49,385,612.50        57,240,650.71      -13.72     
  净利润          -13,441,006.35       -45,481,282.86     70.45      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
报告期公司实现主营业务收入4,938.56万元,较上年同期降低13.72%,实现净利润-1,344.10万元,较上年同期提高70.45%。造成公司收入减少和亏损减少的主要原因是:1、公司造纸企业自2004年3月份停产以来,至今未恢复生产,导致报告期未实现造纸产品的收入;2、由于公司对部分控股子公司的长期投资已按权益法核算减计为零,故造成报告期未确认的投资损失达3,510.17万元,这是导致报告期亏损额大幅度减少的主要原因。
    2、期内主要经营情况
    (1)公司主营业务范围及经营状况分析
    占公司主营业务收入10%以上的主要产品(单位:人民币元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  主要产品         销售收入        销售成本          毛利率%         
  陶瓷产品         49,385,612.50   32,779,381.42     33.63           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)报告期内公司利润构成、主营业务及其结构、主营业务盈利能力变化分析
    由于受造纸业停产的影响,公司的利润亏损主要来源于造纸产业。
    报告期内公司的收入全部来源于陶瓷产业,造纸和彩印产业未实现收入。
    由于公司强化陶瓷市场和产品结构的的调整,重点开发了WKI、沃尔玛、雀巢等多家大客户,并不断拓展欧洲、中东、东南亚等市场,同时加大对高附加值产品和新造型、新画面、新配套的产品研发和投入,陶瓷产品的单件价格和盈利能力大幅度提高,产品毛利率由上年的29.90%提高至本期的33.63%。
    (3)报告期内公司无对报告期利润产生重大影响的其他经营活动。
    (4)报告期内公司不存在来源于单个参股公司的投资收益对公司净利润影响达到10%以上(含10%)的情况。
    (5)经营中的问题与困难
    ①造纸由于产品结构、市场原因等因素,至今未能启动生产,导致造纸经营
    业绩大幅度亏损。
    ②原材料和辅助材料及能源价格上涨,使公司的产品成本加大。
    3、投资情况
    募集资金运用                     
                                                       单位:万元   币种:人民币     


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  募集资金总   14,839.2  本年度已使用募集   88.55                    
  额           4         资金总额                                    
                         已累计使用募集资   9175.73                  
                         金总额                                      
  承诺项目     拟投入金  是否变  本年实际   产生收益金  是否符合计划 
               额        更项目  投入金额   额          进度和预期收 
                                                        益           
  年产六万件   4,460     否      44.23      无          否           
  系列结构陶                                                         
  瓷                                                                 
  超细粉末用   5,300     否      44.32      无          是           
  氧化锆系列                                                         
  陶瓷磨介                                                           
  粘结钕铁硼   2069.5    是      0          无          是           
  补充流动资   2990.74   是                             是           
  金                                                                 
  合计         14,820.2          88.55                               
               4                                                     
  未达到计划   募集资金到位后,公司从稳建原则出发,本着对投资者负责  
  进度和收益   ,提高资金使用效率的的态度,并根据产品市场情况分期投  
  的说明(分   入。年产六万件系列结构陶瓷项目只是部分试投产,公司将  
  具体项目)   根据市场反映情况酌情投入,故仍余部分募集资金待用。    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、由于公司的经营状况目前没有明显改变,预计1—9月份公司将继续亏损。
    
    
    六  重要事项
    1、重要事项:
    (1)公司治理实际情况:公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《深圳证券交易所股票上市规则》、《公司章程》等有关法律、法规的要求,不断完善法人治理结构,公司运作进一步规范。
    (2)公司2006年中期不进行利润分配、也不进行公积金转增股本。
    (3)报告期内公司担保事项如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
   公司对外担保情况(不包括对控股子公司的担保)                     
  担保   发生日期  担保金  担保  担保期            是否履  是否为关  
  对象   (协议签  额      类型                    行完毕  联方担保  
  名称   署日)                                            (是或否  
                                                           )        
  山东   03.11.25  1000万  连带  04.11.20-06.11.2  否      否        
  东大             元            0                                   
  化学                                                               
  工业                                                               
  (集                                                               
  团)                                                               
  总公                                                               
  司                                                                 
  山东   03.06.27  500万   连带  04.06.25-06.06.2  否      否        
  东大             元            5                                   
  化学                                                               
  工业                                                               
  (集                                                               
  团)                                                               
  总公                                                               
  司                                                                 
  报告期内担保发生额合计   0                                         
  报告期末担保余额合计(A)  1500万元                                  
  公司对控股子公司的担保情况                                         
  报告期内对控股子公司担   0                                         
  保发生额合计                                                       
  报告期末对控股子公司担   295.63万元                                
  保余额合计(B)                                                      
  公司担保总额情况(包括对控股子公司的担保)                         
  担保总额(A+B)           1795.63万元                               
  担保总额占公司净资产的   9.13%                                     
  比例                                                               
  其中:                                                             
  为股东、实际控制人及其   0                                         
  关联方提供担保的金额(C                                            
  )                                                                 
  直接或间接为资产负债率   0                                         
  超过70%的被担保对象提供                                            
  的债务担保金额(D)                                                  
  担保总额超过净资产50%部  0                                         
  分的金额(E)                                                        
  上述三项担保金额合计*(C  0                                         
  +D+E)                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)报告期内无仲裁事项也无收购出售资产、吸收合并情况。报告期内中国长城资产管理公司济南办事处诉华光陶瓷集团有限公司借款担保合同纠纷一案,请求法院追加本公司在被告淄博张店陶瓷厂对华光陶瓷集团有限公司出资不到位的范围内对被告华光陶瓷集团有限公司的债务承担连带赔偿责任。其理由是:本公司与张店陶瓷厂系同一法人,本案涉及金额4139万元。
    本公司董事会认为本公司与张店陶瓷厂是各自独立的法人单位,本公司与华光陶瓷集团公司无任何资产连带关系,本公司不存在对华光陶瓷集团公司出资不到位问题,也更不应当对华光陶瓷集团公司的债务承担连带赔偿责任,1999年经淄博市中级人民法院判决华光陶瓷集团公司以本公司派送转赠股本4139万元增加的注册资本无效,淄博市工商局已撤消该项增资并对华光陶瓷集团公司进行了处罚。中国长城资产管理公司济南办事处以出资不到位为由申请法院追加本公司为被告是无事实和法律依据的。
        (5)报告期内公司与山东金岭铁矿签署了重大资产置换暨关联交易协议书,并经公司2005年度股东大会审议通过,待相关部门批准后实施。
     (6)报告期内公司无托管、承包、租赁其他公司资产或其他公司托管、承包、租赁公司资产事项;无委托或继续委托他人进行现金资产管理事项。 
    (7)公司第一大股东将其持有的国有股以无偿划转的方式转让给山东金岭铁矿;本次重大资产重组拟与公司股权分置改革相结合进行,通过注入优质资产,扭转公司亏损的局面,改善公司财务状况、恢复公司持续经营能力。
    (8)原非流通股东在股权分置改革过程中做出的特殊承诺及其履行情况
    报告期内公司控股股东于2006年4月26日发布公告淄博市国有资产管理局拟以无偿划转的方式将国有股股权转让给山东金岭铁矿,《股权划转协议》经双方或其授权代表签署后,待向国家有关部门报请批准生效,公司第一大股东山东金岭铁矿将在公司股权分置改革过程中做出特殊承诺:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东名称          特殊承诺              承诺履行情况               
  山东金岭铁矿      山东金岭铁矿对重组后  截止本报告披露之日公司的股 
                    的华光陶瓷未来三年经  权分置改革方案尚在报批过程 
                    营业绩作出承诺,如果  中                         
                    重组后的华光陶瓷出现                             
                    下述三种情况之一时,                             
                    金岭铁矿将对华光陶瓷                             
                    原流通股股东(即本次                             
                    股权分置改革方案实施                             
                    后,无限售条件的流通                             
                    股股东)追加对价一次                             
                    ,追加对价的股份总数                             
                    为17,933,106股,按现                             
                    有流通股股份计算,每                             
                    10股流通股获付1.5股                              
                    。第一种情况:如果本                             
                    次资产置换在2006年12                             
                    月31日前完成,置入本                             
                    公司的铁矿石采选销售                             
                    业务在2006年内实现的                             
                    每股净利润低于下述公                             
                    式计算的数据:0.43÷                             
                    12×M,其中M为资产置                             
                    入上市公司的实际月份                             
                    ,且上市公司2006年实                             
                    际实现每股净利润低于                             
                    0.20元;2007年每股净                             
                    利润低于0.49元,2008                             
                    年每股净利润比2007年                             
                    每股净利润增长低于15                             
                    %;金岭铁矿承诺于200                             
                    8年经证监会批准后将                              
                    召口铁矿收购进入上市                             
                    公司,完成收购后当年                             
                    每股净利润较2007年每                             
                    股净利润增长低于25%                              
                    。若公司在承诺期期间                             
                    实施增发等影响股东之                             
                    间股权比例的变更事项                             
                    ,上述每股业绩承诺不                             
                    变。若公司在承诺期期                             
                    间实施送股、资本公积                             
                    金转增股份、全体股东                             
                    按相同比例缩股等不影                             
                    响股东之间股权比例的                             
                    变更事项后,上述每股                             
                    业绩承诺将作出调整。                             
                    具体调整公式为:调整                             
                    后每股承诺业绩=原每                              
                    股承诺业绩/每股对应                              
                    的变更后的股数。第二                             
                    种情况:本公司2006年                             
                    度或2007年度或2008年                             
                    度财务报告被出具非标                             
                    准的无保留审计意见;                             
                    第三种情况,本公司未                             
                    能按法定披露时间披露                             
                    2006年或2007年或2008                             
                    年年度报告。追加对价                             
                    以上述情况中先发生的                             
                    情况为准,并只追送一                             
                    次。                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  注:特殊承诺指股权分置改革时作出的除法定承诺之外的其他承诺。
    (9)报告期内公司董事会及董事无受中国证监会稽查、中国证监会行政处罚、通报批评、证券交易所公开谴责的情形。
    2、重要事项信息公告索引
    (1)2006年2月27日,公司《山东淄博华光陶瓷股份有限公司股票停牌公告》,刊载于《证券时报》第28版。
        (2)2006年4月4日,公司《山东淄博华光陶瓷股份有限公司关于重大事项的提示性公告》,刊载于《中国证券报》第C24版。
    (3)2006年4月26日,公司《山东淄博华光陶瓷股份有限公司收购报告书(摘要)》、《山东淄博华光陶瓷股份有限公司股东持股变动报告书》,刊载于《证券时报》第C36版。
    (4)2006年4月28日,公司《山东淄博华光陶瓷股份有限公司收购报告书(摘要)的更正公告》,刊载于《中国证券报》第C002版。
    (5)2006年4月29日,公司《山东淄博华光陶瓷股份有限公司2005年度报告摘要》、《山东淄博华光陶瓷股份有限公司四届十六次董事会决议公告》、《山东淄博华光陶瓷股份有限公司第四届监事会第七次会议决议公告》、《山东淄博华光陶瓷股份有限公司关于股票交易实行退市风险警示的公告》、《山东淄博华光陶瓷股份有限公司2005年财务报告之审计报告》、《山东淄博华光陶瓷股份有限公司2006年第一季度报告》、《山东淄博华光陶瓷股份有限公司2006年上半年业绩预测公告》,刊载于《中国证券报》第C092版。
    (6)2006年5月8日,公司《山东淄博华光陶瓷股份有限公司关于股票交易实行退市风险警示的公告》,刊载于《中国证券报》第C022版。
    (7)2006年5月15日,公司《山东淄博华光陶瓷股份有限公司关于股权分置改革提示性公告》,刊载于《中国证券报》第C07版。
    (8)2006年5月27日,公司《山东淄博华光陶瓷股份有限公司重大资产置换暨关联交易报告书(草案)摘要》、《广发证券股份有限公司关于山东淄博华光陶瓷股份有限公司重大资产置换暨关联交易之独立财务顾问报告(摘要)》、《山东淄博华光陶瓷股份有限公司非公开发行股票收购资产预案》、《山东淄博华光陶瓷股份有限公司2005年度股东大会董事会委托征集函》、《山东淄博华光陶瓷股份有限公司关于召开2005年年度股东大会的通知》、《山东淄博华光陶瓷股份有限公司四届十八次董事会决议公告》、《山东淄博华光陶瓷股份有限公司四届九次监事会决议公告》刊载于《中国证券报》第C17、C18、C19版。
    (9)2006年6月7日,公司《山东淄博华光陶瓷股份有限公司股权分置改革说明书(摘要)》、《山东淄博华光陶瓷股份有限公司关于召开华光陶瓷相关股东会议的通知》、《山东淄博华光陶瓷股份有限公司关于举行股全分置改革网上投资者交流会的通知》、《山东淄博华光陶瓷股份有限公司董事会关于股权分置改革相关股东会议投票委托征集函》,刊载于《中国证券报》第A14版。
    (10)2006年6月10日,公司《关于股权分置改革方案沟通、协商情况公告》、《关于召开2005年年度股东大会股东投票操作更正的通知》、《关于召开相关股东会议投票操作更正的通知》,刊载于《证券时报》第31版。
    (11)2006年6月15日,公司《山东淄博华光陶瓷股份有限公司股票交易异常波动公告》、《山东淄博华光陶瓷股份有限公司重大诉讼事项公告》,刊载于《中国证券报》第C10版。
    (12)2006年6月20日,公司《关于召开2005年年度股东大会提示性催告》、《关于召开相关股东会议的第一次提示性公告》,刊载于《证券时报》第31版。
    (13)2006年6月24日,公司《关于公司国有股划转获得国务院国资委批复的公告》、《关于股权分置改革方案获得山东省国资委批准的公告》,刊载于《证券时报》第25版。
    (14)2006年6月28日,公司《关于召开相关股东会议的第二次提示性公告》,刊载于《中国证券报》第C10版。
    (15)2006年6月29日,公司《山东淄博华光陶瓷股份有限公司2005年年度股东大会决议公告》、《山东淄博华光陶瓷股份有限公司2005年年度股东大会的法律意见书》,刊载于《中国证券报》第C06版。
    (16)2006年7月3日,公司《山东淄博华光陶瓷股份有限公司2006年相关股东会议表决结果公告》、《山东淄博华光陶瓷股份有限公司股权分置改革相关股东会议的法律意见书》,刊载于《中国证券报》第C12版。
    
    上述信息公告均于同日登载于深圳交易所网站http://www.szse.cn上。
    
    七  财务报告
    一、会计报表(附后)
    二、会计报表附注(附后)
    八  备查文件
    1、载有董事长签名的半年度报告文本;
    2、载有法定代表人、主管会计工作负责人签名并盖章的财务报告文本;
    3、报告期内在中国证监会指定报刊上公开披露过的所有文本文件;
    4、公司章程文本;
    5、其他有关资料。
    文件存放地:公司董秘办
    董事长:
   
    
    审计报告
    
    深鹏所股审字[2006]079号
    
    山东淄博华光陶瓷股份有限公司全体股东:
    我们审计了后附的山东淄博华光陶瓷股份有限公司(以下简称华光陶瓷)2006年6月30日的合并资产负债表以及2006年1-6月的合并利润及利润分配表和合并现金流量表。这些会计报表的编制是华光陶瓷管理当局的责任,我们的责任是在实施审计工作的基础上对这些会计报表发表意见。
    我们按照中国注册会计师独立审计准则计划和实施审计工作,以合理确信会计报表是否不存在重大错报。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据,评价管理当局在编制会计报表时采用的会计政策和作出的重大会计估计,以及评价会计报表的整体反映。我们相信,我们的审计工作为发表意见提供了合理的基础。
    我们认为,上述会计报表符合国家颁布的企业会计准则和《企业会计制度》的规定,在所有重大方面公允反映了华光陶瓷2006年6月30日的财务状况以及2006年1-6月的经营成果和现金流量。
    
    


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  深圳市鹏城会计师事务所有限公司                      中国注册会计师 
                                                                     
  中国(深圳                                                          
                                                                     
  2006年8月10日                                                      
                                                      梁烽           
                                                                     
                                                      中国注册会计师 
                                                                     
                                                                     
                                                                     
                                                                     
                                                      高柱龙         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  山东淄博华光陶瓷股份有限公司资产负债表                             
                                                                    
                                                                        
  资产         附注                        2006-6-30                    
                                                                        
                                                                   
                             合       公                                 
                             并       司                                 
                                                                         
  流动资                                                                 
  产:                                                                    
  货币资       六.1          45,      40,                                
  金                         168      097                                
                             ,10      ,92                                
                             4.7      9.5                                
                             2        9                                  
                                                                     
  短期投                     --       --                                 
  资                                                                     
                                                                         
  应收票                     --       --                                 
  据                                                                     
                                                                         
                                                                      
                                                                         
  应收股                     --       --                                 
  利                                                                     
                                                                         
  应收帐       六.2          189      42,                                
  款                         ,49      195                                
                             8,5      ,78                                
                             31.      4.8                                
                             58       3                                  
                                                                      
                                                                         
  其他应       六.3          297      730                                
  收款                       ,89      ,14                                
                             2,6      0,8                                
                             22.      64.                                
                             33       31                                 
                                                                      
  预付帐       六.4          61,      19,                                
  款                         439      270                                
                             ,41      ,88                                
                             2.7      8.3                                
                             3        7                                  
                                                                       
  应收补       六.5          242      --                                 
  贴款                       ,73                                         
                             8.9                                         
                             8                                           
                                                                       
                                                                         
  存货         六.6          318      68,                                
                             ,48      888                                
                             0,7      ,88                                
                             12.      8.4                                
                             55       1                                  
                                                                         
                                                                       
                                                                         
  待摊费                     --       --                                 
  用                                                                     
                                                                         
  一年内                     --       --                                 
  到期的                                                                 
  长期债                                                                 
  权投资                                                                 
  流动资                     912      900                                
  产合计                     ,72      ,59                                
                             2,1      4,3                                
                             22.      55.                                
                             89       51                                 
                                                                        
  长期投                     --       --                                 
  资:                                                                    
                                                                         
  长期股       六.7          2,4      26,                                
  权投资                     88,      330                                
                             004      ,12                                
                             .44      1.6                                
                                      1                                  
                                                                    
  长期债       六.7          --       --                                 
  权投资                                                                 
                                                                         
  长期资                     2,4      26,                                
  产合计                     88,      330                                
                             004      ,12                                
                             .44      1.6                                
                                      1                                  
                                                                    
  其中:合                    --       --                                 
  并价差                                                                 
                                                                         
  股权投       六.7          277      277                                
  资差额                     ,22      ,22                                
                             3.6      3.6                                
                             2        2                                  
                                                                    
  固定资                     --       --                                 
  产:                                                                    
                                                                         
  固定资       六.8          578      143                                
  产原价                     ,05      ,59                                
                             4,5      3,6                                
                             59.      94.                                
                             67       28                                 
                                                                  
  减:累计      六.8          231      57,                                
  折旧                       ,44      524                                
                             3,1      ,48                                
                             81.      9.4                                
                             30       8                                  
                                                                      
  固定资                     346      86,                                
  产净值                     ,61      069                                
                             1,3      ,20                                
                             78.      4.8                                
                             37       0                                  
                                                                     
                                                                         
  减:固定      六.9          16,      4,2                                
  资产减                     384      95,                                
  值准备                     ,20      294                                
                             0.8      .67                                
                             6                                           
                                                                      
  固定资                     330      81,                                
  产净额                     ,22      773                                
                             7,1      ,91                                
                             77.      0.1                                
                             51       3                                  
                                                                         
                                                                     
  工程物                     --       --                                 
  资                                                                     
                                                                         
  在建工       六.10         19,      15,                                
  程                         337      845                                
                             ,88      ,51                                
                             0.5      5.0                                
                             1        1                                  
                                                                     
                                                                         
  固定资                     --       --                                 
  产清理                                                                 
                                                                         
  固定资                     349      97,                                
  产合计                     ,56      619                                
                             5,0      ,42                                
                             58.      5.1                                
                             02       4                                  
                                                                         
                                                                     
                                                                         
  无形资                     --       --                                 
  产及其                                                                 
  他资产:                                                                
  无形资       六.11         21,      14,                                
  产                         596      789                                
                             ,05      ,45                                
                             8.8      8.1                                
                             7        5                                  
                                                                 
                                                                         
  长期待                     --       --                                 
  摊费用                                                                 
                                                                         
  其他长                     --       --                                 
  期资产                                                                 
                                                                         
  无形资                     21,      14,                                
  产及其                     596      789                                
  他资产                     ,05      ,45                                
  合计                       8.8      8.1                                
                             7        5                                  
                                                                         
                                                                    
  递延税                     --       --                                 
  项:                                                                    
                                                                         
  递延税                     --       --                                 
  项借项                                                                 
                                                                         
  资产合                     1,2      1,0                                
  计                         86,      39,                                
                             371      333                                
                             ,24      ,36                                
                             4.2      0.4                                
                             2        1                                  
                                                                  
                                                                         
                                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  山东淄博华光陶瓷股份有限公司资产负债表(续)                        
                                                                        
        附               2006-6-30          20                          
        注                                  05                          
                                            -1                          
                                            2-                          
                                            31                          
                                                                      
                   合并                     合                            
                                      ?    并                            
                                      ?                                  
                                                                        
                                                                          
        六         356,               2     35                            
        .1         541,               9     6,                            
        2          392.               3     56                            
                   34                 ,     1,                            
                                      3     39                            
                                      8     2.                            
                                      6     34                            
                                      ,                                   
                                      5                                   
                                      0                                   
                                      5                                   
                                      .                                   
                                      6                                   
                                      5                                   
                                                                          
                   --                 -     --                            
                                      -                                   
                                                                          
                                                                          
                                                                          
        六         78,1               2     82                            
        .1         63,4               0     ,5                            
        3          70.2               ,     65                            
                   2                  2     ,7                            
                                      9     68                            
                                      4     .0                            
                                      ,     2                             
                                      8                                   
                                      4                                   
                                      8                                   
                                      .                                   
                                      7                                   
                                      9                                   
                                                                          
        六         59,4               2     61                            
        .1         50,7               0     ,4                            
        4          77.7               ,     30                            
                   5                  3     ,9                            
                                      3     06                            
                                      4     .5                            
                                      ,     5                             
                                      1                                   
                                      2                                   
                                      3                                   
                                      .                                   
                                      5                                   
                                      5                                   
                                                                          
                   1,55               5     --                            
                   1,47               3                                   
                   7.51               0                                   
                                      ,                                   
                                      3                                   
                                      4                                   
                                      6                                   
                                      .                                   
                                      2                                   
                                      4                                   
                   (2,1               (     (1                            
                   00,3               2     ,8                            
                   22.8               ,     88                            
                   3)                 4     ,9                            
                                      0     22                            
                                      1     .5                            
                                      ,     2)                            
                                      0                                   
                                      3                                   
                                      4                                   
                                      .                                   
                                      8                                   
                                      6                                   
                                      )                                   
                                                                          
                   --                 -     --                            
                                      -                                   
                                                                          
                                                                          
                                                                          
        六         55,4               4     54                            
        .1         38,0               ,     ,1                            
        5          65.7               6     95                            
                   9                  2     ,3                            
                                      1     98                            
                                      ,     .1                            
                                      0     3                             
                                      4                                   
                                      9                                   
                                      .                                   
                                      2                                   
                                      4                                   
                                                                          
                   1,71               1     1,                            
                   4,76               8     71                            
                   0.41               0     5,                            
                                      ,     43                            
                                      7     5.                            
                                      1     75                            
                                      4                                   
                                      .                                   
                                      8                                   
                                      0                                   
                                                                          
        六         121,               8     10                            
        .1         580,               2     6,                            
        6          127.               ,     27                            
                   93                 8     4,                            
                                      3     79                            
                                      1     9.                            
                                      ,     23                            
                                      9                                   
                                      0                                   
                                      7                                   
                                      .                                   
                                      6                                   
                                      3                                   
                                                                          
        六         81,1               5     51                            
        .1         73,8               9     ,2                            
        7          30.7               ,     58                            
                   6                  1     ,2                            
                                      2     29                            
                                      0     .2                            
                                      ,     5                             
                                      5                                   
                                      6                                   
                                      5                                   
                                      .                                   
                                      8                                   
                                      6                                   
                                                                          
                   --                 -     --                            
                                      -                                   
                                                                          
                                                                          
                                                                          
        六         284,               2     26                            
        .1         650,               5     4,                            
        8          600.               2     65                            
                   00                 ,     0,                            
                                      3     60                            
                                      3     0.                            
                                      0     00                            
                                      ,                                   
                                      6                                   
                                      0                                   
                                      0                                   
                                      .                                   
                                      0                                   
                                      0                                   
                                                                          
                   1,03               7     97                            
                   8,16               3     6,                            
                   4,17               1     76                            
                   9.88               ,     3,                            
                                      2     60                            
                                      2     6.                            
                                      9     75                            
                                      ,                                   
                                      6                                   
                                      2                                   
                                      6                                   
                                      .                                   
                                      9                                   
                                      0                                   
                                                                          
                                                                      
        六         18,0               1     38                            
        .1         00,0               8     ,0                            
        9          00.0               ,     00                            
                   0                  0     ,0                            
                                      0     00                            
                                      0     .0                            
                                      ,     0                             
                                      0                                   
                                      0                                   
                                      0                                   
                                      .                                   
                                      0                                   
                                      0                                   
                                                                          
                   --                 -     --                            
                                      -                                   
                                                                          
                                                                        
                   --                 -     --                            
                                      -                                   
                                                                          
                                                                        
                                                                          
                   --                 -     --                            
                                      -                                   
                                                                          
                                                                         
                                                                          
                   --                 -     --                            
                                      -                                   
                                                                          
                                                                        
                   18,0               1     38                            
                   00,0               8     ,0                            
                   00.0               ,     00                            
                   0                  0     ,0                            
                                      0     00                            
                                      0     .0                            
                                      ,     0                             
                                      0                                   
                                      0                                   
                                      0                                   
                                      .                                   
                                      0                                   
                                      0                                   
                                                                       
                                                                          
                   --                 -     --                            
                                      -                                   
                                                                        
                                                                          
                   1,05               7     1,                            
                   6,16               4     01                            
                   4,17               9     4,                            
                   9.88               ,     76                            
                                      2     3,                            
                                      2     60                            
                                      9     6.                            
                                      ,     75                            
                                      6                                   
                                      2                                   
                                      6                                   
                                      .                                   
                                      9                                   
                                      0                                   
                                                                          
                                                                    
                                                                          
        六         33,5               -     33                            
        .2         15,8               -     ,9                            
        0          94.0                     86                            
                   4                        ,8                            
                                            61                            
                                            .2                            
                                            2                             
                                                                      
                                                                          
        六         259,               2     25                            
        .2         254,               5     9,                            
        1          374.               9     25                            
                   00                 ,     4,                            
                                      2     37                            
                                      5     4.                            
                                      4     00                            
                                      ,                                   
                                      3                                   
                                      7                                   
                                      4                                   
                                      .                                   
                                      0                                   
                                      0                                   
                                                                          
        六         196,               1     19                            
        .2         188,               9     4,                            
        2          799.               6     47                            
                   96                 ,     8,                            
                                      1     77                            
                                      8     0.                            
                                      8     86                            
                                      ,                                   
                                      7                                   
                                      9                                   
                                      9                                   
                                      .                                   
                                      9                                   
                                      6                                   
                                                                          
        六         49,0               4     49                            
        .2         67,0               9     ,0                            
        3          04.3               ,     67                            
                   7                  0     ,0                            
                                      6     04                            
                                      7     .3                            
                                      ,     7                             
                                      0                                   
                                      0                                   
                                      4                                   
                                      .                                   
                                      3                                   
                                      7                                   
                                                                          
        六         --                 -     25                            
        .2                            -     ,5                            
        3                                   83                            
                                            ,4                            
                                            83                            
                                            .7                            
                                            8                             
                                                                      
        六         (92,               -      -                           
        .2         861,               -      -                           
        4          832.                                                  
                   16)                                                   
                                                                     
        六         (214               (     (2                            
        .2         ,957               2     01                            
        5          ,175               1     ,5                            
                   .87)               4     16                            
                                      ,     ,1                            
                                      4     69                            
                                      0     .5                            
                                      6     2)                            
                                      ,                                   
                                      4                                   
                                      4                                   
                                      4                                   
                                      .                                   
                                      8                                   
                                      2                                   
                                      )                                   
                                                                          
                   --                 -     --                            
                                      -                                   
                                                                          
                                                                          
                                                                          
                   196,               2     24                            
                   691,               9     3,                            
                   170.               0     52                            
                   30                 ,     3,                            
                                      1     80                            
                                      0     2.                            
                                      3     09                            
                                      ,                                   
                                      7                                   
                                      3                                   
                                      3                                   
                                      .                                   
                                      5                                   
                                      1                                   
                                                                          
                   1,28               1     1,                            
                   6,37               ,     29                            
                   1,24               0     2,                            
                   4.22               3     27                            
                                      9     4,                            
                                      ,     27                            
                                      3     0.                            
                                      3     06                            
                                      3                                   
                                      ,                                   
                                      3                                   
                                      6                                   
                                      0                                   
                                      .                                   
                                      4                                   
                                      1                                   
                                                                          
  (附注系会计报表的组成部分)                                         
                                 财                                   
                                 务                                   
                                 负                                   
                                 责                                   
                                 人                                   
                                 :                                   
                                                                      
                                                                      
                                                                      
                                                                      
  山东淄博华光陶瓷股份有限公司利润及利                               
  润分配表                                                           
                                                                
        附               2006年1-6月份                                 
        注                                                             
                                                                       
                                                                    
                   合并                     公                          
                                            司                          
                                                                        
        六         49,3                     9,                          
        .2         85,6                     88                          
        6          12.5                     2,                          
                   0                        75                          
                                            2.                          
                                            79                          
                                                                    
                                                                        
        六         32,7                     9,                          
        .2         79,3                     03                          
        6          81.4                     6,                          
                   3                        78                          
                                            9.                          
                                            01                          
                                                                        
                                                                    
                   95,6                     11                          
                   25.2                     1,                          
                   4                        01                          
                                            8.                          
                                            84                          
                                                                      
                   16,5                     73                          
                   10,6                     4,                          
                   05.8                     94                          
                   3                        4.                          
                                            94                          
                                                                        
                                                                     
                                                                        
        六         136,                     (1                          
        .2         713.                     04                          
        7          64                       ,3                          
                                            51                          
                                            .6                          
                                            1)                          
                                                                        
                                                                     
                   9,08                     1,                          
                   2,85                     06                          
                   2.44                     4,                          
                                            28                          
                                            4.                          
                                            21                          
                                                                    
                   28,8                     6,                          
                   88,5                     00                          
                   44.3                     0,                          
                   2                        94                          
                                            8.                          
                                            16                          
                                                                        
                                                                     
        六         26,9                     4,                          
        .2         85,2                     73                          
        8          19.6                     8,                          
                   9                        37                          
                                            7.                          
                                            39                          
                                                                      
                   (48,                     (1                          
                   309,                     1,                          
                   296.                     17                          
                   98)                      3,                          
                                            01                          
                                            6.                          
                                            43                          
                                            )                           
                                                                        
                                                                    
        六         (46,                     (3                          
        .2         203.                     3,                          
        9          92)                      45                          
                                            3,                          
                                            46                          
                                            9.                          
                                            80                          
                                            )                           
                                                                        
                                                                     
                                                                        
                   --                       --                          
                                                                        
                                                                       
        六         42,1                     95                          
        .3         08.5                     ,7                          
        0          4                        92                          
                                            .5                          
                                            0                           
                                                                        
                                                                    
        六         441,                     29                          
        .3         409.                     2,                          
        1          18                       10                          
                                            1.                          
                                            73                          
                                                                        
                                                                     
                                                                        
                   (48,                     (4                          
                   754,                     4,                          
                   801.                     82                          
                   54)                      2,                          
                                            79                          
                                            5.                          
                                            46                          
                                            )                           
                                                                        
                                                                 
                                                                        
                   --                       --                          
                                                                        
                                                                   
                   (212                     --                          
                   ,140                                                 
                   .65)                                                 
                                                                   
                   (35,                     --                          
                   101,                                                 
                   654.                                                 
                   54)                                                  
                                                                  
                   (13,                     (4                          
                   441,                     4,                          
                   006.                     82                          
                   35)                      2,                          
                                            79                          
                                            5.                          
                                            46                          
                                            )                           
                                                                        
                                                                   
                                                                        
                   (201                     (9                          
                   ,516                     8,                          
                   ,169                     83                          
                   .52)                     0,                          
                                            56                          
                                            0.                          
                                            00                          
                                            )                           
                                                                 
                   --                       --                          
                                                                        
                                                                        
                                                                        
                                                                        
                   (214                     (1                          
                   ,957                     43                          
                   ,175                     ,6                          
                   .87)                     53                          
                                            ,3                          
                                            55                          
                                            .4                          
                                            6)                          
                                                                        
                                                              
                   --                       --                          
                                                                        
                                                                 
                   --                       --                          
                                                                        
                                                                
                                                                        
                   (214                     (1                          
                   ,957                     43                          
                   ,175                     ,6                          
                   .87)                     53                          
                                            ,3                          
                                            55                          
                                            .4                          
                                            6)                          
                                                                        
                                                            
                   --                       --                          
                                                             
                                                                        
                                                                        
                   --                       --                          
                                                                        
                                                                 
                                                                        
                   --                       --                          
                                                                        
                                                                  
                                                                        
                   --                       --                          
                                                                        
                                                                 
                                                                        
                   (214                     (1                          
                   ,957                     43                          
                   ,175                     ,6                          
                   .87)                     53                          
                                            ,3                          
                                            55                          
                                            .4                          
                                            6)                          
                                                                
                                            李                          
                                            剑                          
                                                                 
  补充资料:                                          0.       0.    
                                                      00       00    
  项目         本年累计数        上年累               0.       0.    
                                 计数                 00       00    
  1、出售、处  --                --                   -2       -1    
  置部门或被                                          14       46    
  投资单位所                                          ,4       ,7    
  得收益                                              06       89    
                                                      ,4       ,0    
                                                      44       68    
                                                      .8       .5    
                                                      2        1     
  2、自然灾害  --                --                                  
  发生的损失                                                         
  3、会计政策  --                --                   0.             
  变更增加(                                          00             
  或减少)利                                                         
  润总额                                                             
  4、会计估计  --                --                   0.             
  变更增加(                                          00             
  或减少)利                                                         
  润总额                                                             
  5、债务重组  --                --                   0.             
  损失                                                00             
  6、其他      --                --                   0.             
                                                      00             
  山东淄博华光陶瓷股份有限公司现金流量                         0.00  
  表                                                                 
                                              0.                       
                                              00                       
  项目                   附注                 20                       
                                              06                       
                                              年                       
                                              1-                       
                                              6                        
                                              月                       
                                              份                       
                                         合       公                    
                                         并       司                    
  一、经营活动产生的                                                    
  现金流量:                                                             
  销售商品、提供劳务                     51,      9,                    
  收到的现金                             547      01                    
                                         ,50      7,                    
                                         1.3      42                    
                                         2        9.                    
                                                  95                    
  收到的税费返还                         2,0                            
                                         49,                            
                                         489                            
                                         .71                            
  收到的其他与经营活                     17,      18                    
  动有关的现金                           711      ,4                    
                                         ,06      51                    
                                         8.5      ,1                    
                                         2        91                    
                                                  .8                    
                                                  2                     
  现金流入小计                           71,      27                    
                                         308      ,4                    
                                         ,05      68                    
                                         9.5      ,6                    
                                         5        21                    
                                                  .7                    
                                                  7                     
  购买商品、接受劳务                     30,      7,                    
  支付的现金                             964      87                    
                                         ,89      9,                    
                                         9.3      41                    
                                         1        2.                    
                                                  39                    
  支付给职工以及为职                     10,      2,                    
  工支付的现金                           752      06                    
                                         ,11      1,                    
                                         7.0      25                    
                                         4        8.                    
                                                  55                    
  支付的各项税费                         1,2      67                    
                                         77,      4,                    
                                         767      34                    
                                         .86      7.                    
                                                  17                    
  支付的其他与经营活     六.32           27,      16                    
  动有关的现金                           246      ,4                    
                                         ,19      37                    
                                         2.3      ,4                    
                                         8        98                    
                                                  .7                    
                                                  7                     
  现金流出小计                           70,      27                    
                                         240      ,0                    
                                         ,97      52                    
                                         6.5      ,5                    
                                         9        16                    
                                                  .8                    
                                                  8                     
  经营活动产生的现金                     1,0      41                    
  流量净额                               67,      6,                    
                                         082      10                    
                                         .96      4.                    
                                                  89                    
  二、投资活动产生的                                                    
  现金流量:                                                             
  收回投资所收到的现                     --       --                     
  金                                                                     
  取得投资收益所收到                     --       --                     
  的现金                                                                 
  处置固定资产、无形                     62,      62,                    
  资产和其他长期资产                     945      945                    
  而收回的现金净额                       .00      .00                    
  收到的其他与投资活                     --       --                     
  动有关的现金                                                           
  现金流入小计                           62,      62,                    
                                         945      945                    
                                         .00      .00                    
  购建固定资产、无形                     2,0      64                    
  资产和其他长期资产                     55,      8,                    
  所支付的现金                           823      71                    
                                         .87      5.                    
                                                  37                    
  投资所支付的现金                       --       --                    
  支付的其他与投资活                     --       --                    
  动有关的现金                                                          
  现金流出小计                           2,0      64                    
                                         55,      8,                    
                                         823      71                    
                                         .87      5.                    
                                                  37                    
  投资活动产生的现金                     (1,      (5                    
  流量净额                               992      85                    
                                         ,87      ,7                    
                                         8.8      70                    
                                         7)       .3                    
                                                  7)                    
  三、筹资活动产生的                                                    
  现金流量:                                                             
  吸收投资所收到的现                     --       --                    
  金                                                                    
  借款所收到的现金                       --       --                    
  收到的其他与筹资活                     --       --                    
  动有关的现金                                                          
  现金流入小计                           --       --                    
  偿还债务所支付的现                     20,      20                    
  金                                     000      ,0                    
                                         .00      00                    
                                                  .0                    
                                                  0                     
  分配股利、利润或偿                     507      9,                    
  付利息所支付的现金                     ,13      13                    
                                         3.0      5.                    
                                         1        29                    
  支付的其他与筹资活                     55,      1,                    
  动有关的现金                           993      16                    
                                         .77      6.                    
                                                  36                    
  现金流出小计                           583      30                    
                                         ,12      ,3                    
                                         6.7      01                    
                                         8        .6                    
                                                  5                     
  筹资活动产生的现金                     (58      (3                    
  流量净额                               3,1      0,                    
                                         26.      30                    
                                         78)      1.                    
                                                  65                    
                                                  )                     
  四、汇率变动对现金                     (83      (1                    
  的影响额                               ,31      ,0                    
                                         0.1      16                    
                                         4)       .3                    
                                                  6)                    
  五、现金及现金等价                     (1,      (2                    
  物净增加额                             592      00                    
                                         ,23      ,9                    
                                         2.8      83                    
                                         3)       .4                    
                                                  9)                    
                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  山东淄博华光陶瓷股份有限公司现金流量表(续)                         
                                                                      
                                                                 
                                                                      
  项目                                                                
                                                                      
                                                  
                                                   合                 
                                                   并                 
                                                                      
  1.将净利润调节为经                                                  
  营活动的现金流量:                                                   
  净利润                                           (1                 
                                                   3,                 
                                                   44                 
                                                   1,                 
                                                   00                 
                                                   6.                 
                                                   35                 
                                                   )                  
                                                                      
                                                           
  加:少数股东本期损                                (2                 
  益                                               12                 
                                                   ,1                 
                                                   40                 
                                                   .6                 
                                                   5)                 
  未确认的投资损失                                 (3                 
                                                   5,                 
                                                   10                 
                                                   1,                 
                                                   65                 
                                                   4.                 
                                                   54                 
                                                   )                  
  计提的资产减值准备                               64                 
                                                   7,                 
                                                   74                 
                                                   7.                 
                                                   50                 
                                                                      
                                                                   
  固定资产折旧                                     20                 
                                                   ,1                 
                                                   18                 
                                                   ,1                 
                                                   34                 
                                                   .6                 
                                                   5                  
                                                                      
                                                                 
  无形资产摊销                                     29                 
                                                   5,                 
                                                   44                 
                                                   4.                 
                                                   98                 
                                                                   
                                                                      
                                                                      
  长期待摊费用摊销                                 --                 
                                                                      
                                                                      
  待摊费用的减少(减                               --                 
  增加)                                                              
                                                                      
  预提费用的增加(减                               29                 
  减少)                                           ,9                 
                                                   15                 
                                                   ,6                 
                                                   01                 
                                                   .5                 
                                                   1                  
                                                                  
                                                                      
  处置固定资产、无形                               39                 
  资产和其他长期资产                               1,                 
  的损失(减:收益)                                  29                 
                                                   9.                 
                                                   92                 
                                                                      
                                                                   
                                                                      
  财务费用                                         14                 
                                                   8,                 
                                                   43                 
                                                   6.                 
                                                   92                 
                                                                   
                                                                      
  投资损失(减:收益)                                46                 
                                                   ,2                 
                                                   03                 
                                                   .9                 
                                                   2                  
                                                                   
                                                                      
  存货的减少(减:增加                               (4                 
  )                                                ,7                 
                                                   66                 
                                                   ,3                 
                                                   81                 
                                                   .9                 
                                                   6)                 
                                                                      
                                                                  
  递延税款贷项(减:借                               --                 
  项)                                                                 
                                                                      
  经营性应收项目的减                               (8                 
  少(减:增加)                                      ,9                 
                                                   00                 
                                                   ,4                 
                                                   33                 
                                                   .2                 
                                                   5)                 
                                                                  
                                                                      
  经营性应付项目的增                               11                 
  加(减:减少)                                      ,9                 
                                                   25                 
                                                   ,8                 
                                                   30                 
                                                   .3                 
                                                   1                  
                                                                  
                                                                      
  其他                                             --                 
                                                                      
                                                                      
  经营活动产生的现金                               1,                 
  流量净额                                         06                 
                                                   7,                 
                                                   08                 
                                                   2.                 
                                                   96                 
                                                                    
  2.不涉及现金收支的                                                  
  投资和筹资活动:                                                     
  债务转为资本                                     --                 
                                                                      
                                                                      
  一年内到期的可转换                               --                 
  公司债券                                                            
                                                                      
  融资租入固定资产                                 --                 
                                                                      
                                                                      
  3.现金及现金等价物                                                  
  净增加情况                                                          
  现金的期末余额                                   45                 
                                                   ,1                 
                                                   68                 
                                                   ,1                 
                                                   04                 
                                                   .7                 
                                                   2                  
                                                                      
                                                                   
                                                                      
  减:现金的期初余额                                46                 
                                                   ,7                 
                                                   60                 
                                                   ,3                 
                                                   37                 
                                                   .5                 
                                                   5                  
                                                                      
                                                                  
                                                                      
  加:现金等价物的期                                --                 
  末余额                                                              
                                                                      
  减:现金等价物的期                                --                 
  初余额                                                              
                                                                      
  现金及现金等价物的                               (1                 
  净增加额                                         ,5                 
                                                   92                 
                                                   ,2                 
                                                   32                 
                                                   .8                 
                                                   3)                 
                                                                      
                                                                  
  (附注系会计报表的组成部分)                                         
                                                                      
  企业负责人:苏同强                  财务负责人:                    
                                                                      
                                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  会企01表附表1                                                      
  山东淄博华光陶瓷股份有限公司                                       
  资产减值准备明细表                                                 
  金额单位:人民币元                                                  
                  2005-12-31             本            本             
                  1                      年            年             
                                         增            转             
                                         加            回             
                                         数            数             
                                                                      
                                                                  
                                                                      
  一、坏账准      30,462,326             64            --             
  备合计          .14                    7,                          
                                         74                           
                                         7.                           
                                         50                           
                                                                
                                                                      
  其中:应收      12,250,002             (1            --             
  账款            .91                    54                          
                                         ,3                           
                                         51                           
                                         .9                           
                                         7)                           
                                                                      
                                                                  
  其他应收款      18,212,323             80            --             
                  .23                    2,                          
                                         09                           
                                         9.                           
                                         47                           
                                                                 
                                                                      
  二、短期投      --                                   --             
  资跌价准备                                                         
  合计                                                                
  其中:股票      --                                   --             
  投资                                                                
                                                                      
  债券投资        --                                   --             
                                                                      
                                                                      
  三、存货跌      43,027,162             24            --             
  价准备合计      .75                    ,4                           
                                         63                           
                                         ,2                           
                                         18                           
                                         .8                           
                                         7                            
                                                                 
                                                                      
  其中:原材      --                     --            --             
  料                                                                  
                                                                      
  产成品          32,714,244             14            --             
                  .04                    ,1                           
                                         50                           
                                         ,3                           
                                         00                           
                                         .1                           
                                         6                            
                                                                  
                                                                      
  包装物          10,312,918             10            --             
                  .71                    ,3                           
                                         12                           
                                         ,9                           
                                         18                           
                                         .7                           
                                         1                            
                                                                   
                                                                      
                                                                      
  四、长期投      --                     --            --             
  资减值准备                                                          
  合计                                                                
  其中:长期      --                     --            --             
  股权投资                                                            
                                                                      
  长期债权投      --                     --            --             
  资                                                                  
                                                                      
  五、固定资      16,384,200             --            --             
  产减值准备      .86                                                 
  合计                                                                
                                                             
                                                                      
  其中:房屋      6,135,653.             --            --             
  及建筑物        05                                                  
                                                               
                                                                      
  机器设备        8,702,413.             --            --             
                  00                                                  
                                                            
  电子设备及      93,745.71              --            --             
  其他                                                                
                                                               
  窑炉            1,010,378.             --            --             
                  99                                                  
                                                                  
                                                                      
  动力设备        121,995.37             --            --             
                                                                 
                                                                      
  传导设备        320,014.74             --            --             
                                                                      
                                                                
                                                                      
  六、无形资      3,345,471.             --            --             
  产减值准备      63                                                  
                                                              
                                                                      
  其中:用电      3,345,471.             --            --             
  权              63                                                  
                                                                      
                                                          
  土地使用权      --                     --            --             
                                                                      
                                                                      
  七、在建工      --                     --            --             
  程减值准备                                                          
                                                                      
  八、委托贷      --                     --            --             
  款减值准备                                                          
                                                                      
  合计            93,219,161             64            --             
                  .38                    7,                           
                                         74                           
                                         7.                           
                                         50                           
                                                                      
                                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     


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  分                                                                        
  部                                                                        
  报                                                                        
  表                                                                        
  分部报表(业务分部)                                               
  2006年1-6月                                                        
                                                                            
  编制单位:山东                                                    
  淄博华光陶瓷股        ?                                         ?       
  份有限公司                                                                
                      陶             板              彩印业务            
                      瓷             纸                                  
                      业             业                                  
                      务             务                                  
  项          本年               本      上          本年                    
  目                    ?       年      年                                  
                        ?                                                   
  一          57,255    1        --      73          --                      
  、          ,094.6    1                7,                                  
  营          3         0                60                                  
  业                    ,                3.                                  
  收                    9                76                                  
  入                    4                                                    
  合                    8                                                    
  计                    ,                                                    
                        5                                                    
                        8                                                    
                        2                                                    
                        .                                                    
                        4                                                    
                        7                                                    
  其          49,385    9                73          --                      
  中          ,612.5    4                7,                                  
  :          0         ,                60                                  
  对                    7                3.                                  
  外                    5                76                                  
  营                    5                                                    
  业                    ,                                                    
  收                    1                                                    
  入                    4                                                    
                        7                                                    
                        .                                                    
                        5                                                    
                        2                                                    
                                                                             
  分  7,869,               --        --      --              2,    7        
  部  482.13                                                 65    ,        
  间                                                         2,    8        
  营                                                         44    6        
  业                                                         1.    9        
  收                                                         64    ,        
  入                                                               4        
                                                                   8        
                                                                   2        
                                                                   .        
                                                                   1        
                                                                   3        
                                                                            
                                                                            
  二          41,191    8        --      76          --                      
  、          ,543.0    3                2,                                  
  销          1         ,                27                                  
  售                    6                8.                                  
  成                    4                98                                  
  本                    4                                                    
  合                    ,                                                    
  计                    0                                                    
                        3                                                    
                        1                                                    
                        .                                                    
                        1                                                    
                        9                                                    
                                                                             
  其          32,779    6        --      76          --                      
  中          ,381.4    6                2,                                  
  :          2         ,                27                                  
  对                    4                8.                                  
  外                    1                98                                  
  销                    9                                                    
  售                    ,                                                    
  成                    3                                                    
  本                    2                                                    
                        2                                                    
                        .                                                    
                        3                                                    
                        8                                                    
                                                                             
  分  8,412,               --        --      --              3,    8        
  部  161.59                                                 04    ,        
  间                                                         ,9    4        
  销                                                         82    1        
  售                                                         .9    2        
  成                                                         3     ,        
  本                                                               1        
                                                                   6        
                                                                   1        
                                                                   .        
                                                                   5        
                                                                   9        
                                                                            
                                                                            
  三          27,090    9        35      78          1,964,                  
  、          ,025.8    6        ,9      ,8          503.85                  
  期          6         ,        02      46                                  
  间                    2        ,0      ,1                                  
  费                    7        86      94                                  
  用                    2        .7      .9                                  
  合                    ,        4       5                                   
  计                    1                                                    
                        6                                                    
                        9                                                    
                        .                                                    
                        3                                                    
                        3                                                    
                                                                             
  四          (10,98    (        (3      (7          (1,964                  
  、          5,385.    6        5,      8,          ,503.8                  
  营          84)       9        90      87          5)                      
  业                    ,        2,      1,                                  
  利                    5        08      25                                  
  润                    8        6.      0.                                  
  合                    0        74      31                                  
  计                    ,        )       )                                   
                        4                                                    
                        8                                                    
                        0                                                    
                        .                                                    
                        2                                                    
                        2                                                    
                        )                                                    
                                                                             
                                                                             
  五          1,166,    1        71      72          88,631                  
  、          580,68    ,        0,      0,          ,059.7                  
  资          0.61      1        13      51          1                       
  产                    4        3,      8,                                  
  总                    8        27      85                                  
  额                    ,        0.      5.                                  
                        0        84      49                                  
                        8                                                    
                        3                                                    
                        ,                                                    
                        4                                                    
                        1                                                    
                        6                                                    
                        .                                                    
                        6                                                    
                        9                                                    
                                                                             
  六          817,82    7        80      78          83,878                  
  、          0,816.    8        6,      1,          ,247.8                  
  负          37        8        83      31          8                       
  债                    ,        5,      8,                                  
  总                    5        25      75                                  
  额                    2        3.      1.                                  
                        3        53      44                                  
                        ,                                                    
                        9                                                    
                        3                                                    
                        2                                                    
                        .                                                    
                        4                                                    
                        2                                                    
                                                                             
                                                                             
                                                                             
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山东淄博华光陶瓷股份有限公司
    会计报表附注
    金额单位:人民币元
    公司简介
    
    本公司系经山东省淄博市经济体制改革委员会以淄体改字[1989]7号文批复进行股份制试点,并于1993年经国家体改委以体改生字[1993]252号文批复为规范化股份制试点企业。1996年11月8日经中国证券监督管理委员会以证监发字[1996]322号文批复为社会募集的上市公司。1996年9月28日领取了由山东省工商行政管理局颁发的注册号为16309798-6的企业法人营业执照。
    1998年12月1日经山东省人民政府鲁证字(1998)305号文批复,并于1999年9月16日经中国证券监督管理委员会以证监公司字[1999]95号文批复同意,本公司吸收合并山东汇宝集团股份有限公司,向其全体股东定向发行23,255,813股普通股以换取山东汇宝集团股份有限公司股东持有的全部股份,吸收合并后本公司股本总额增至116,387,813股。
    1999年12月29日,经中国证券监督管理委员会以证监公司字[1999]148号文批复同意,本公司向全体股东配售9,520,000股普通股,其中向国家股股东配售1,420,000股,向社会公众股股东配售8,100,000股。2000年3月13日完成配股工作,股本总额增至为125,907,813股。
    2002年7月29日,根据本公司2001年度股东大会决议,以未分配利润送红股18,886,171股,股本总额增至144,793,984股。
    2002年11月29日,经中国证券监督管理委员会以证监发行字[2002]13号文批准,本公司发行人民币普通股17,240,000股,其中向老股东优先发售921,187股,向老股东和其他机构投资者发售16,318,813股,股本总额增至162,033,984股。
    2003年6月23日,根据本公司2002年度股东大会决议,以未分配利润送红股32,406,797股,以资本公积金转增股本64,813,593股,股本总额增至259,254,374股。
    本公司的经营范围:日用陶瓷、工业陶瓷、艺术陶瓷、包装纸箱、版纸、化工产品的生产、销售。
    
    二、公司及附属子公司的主要会计政策、会计估计和合并会计报表的编制方法
    
    1.会计制度
    执行中华人民共和国《企业会计准则》和《企业会计制度》及其补充规定。
    2.会计年度
    会计年度自公历每年1月1日起至12月31日止。
    3.记账本位币
    以人民币为记账本位币。
    4.记账基础和计价原则
    会计核算以权责发生制为基础,各项资产按取得时的实际成本计价。其后,各项资产如果发生减值,则按有关规定计提相应的减值准备。
    5.外币业务核算方法
    对年度内发生的非本位币经济业务,按业务发生当月一日中国人民银行公布的外汇市场汇价的中间价(“市场汇价”)折合为人民币计账。期末货币性项目中的非记账本位币余额按期末中国人民银行公布的市场汇价进行调整。由此产生的折算差额除筹建期间及固定资产购建期间有关借款发生的汇兑差额资本化外,作为汇兑损益记入当年度财务费用。
    6.外币会计报表的折算方法
    以外币为本位币的子公司,本期编制折合人民币会计报告时,所有资产、负债类项目按照合并会计报表决算日的市场汇价折算为母公司记账本位币,所有者权益类项目除“未分配利润”项目外,均按照发生时的市场汇价折算为母公司本位币。损益类项目和利润分配表中的有关发生额项目按合并会计报表决算日的市场汇价折算为母公司记账本位币。对现金流量表中的有关收入、费用各项目,以及有关长期负债、长期投资、固定资产、长期待摊费用、无形资产的增减项目,按合并会计报表决算日的市场汇价折算为母公司记账本位币。有关资本的净增加额项目按照发生时的汇率折算为母公司记账本位币。由于折算汇价不同产生的折算差额,在折合人民币资产负债表所有者权益类设外币报表折算差额项目反映。
    7.现金等价物的确定标准
    将持有的期限短、流动性强、易于转换为已知金额现金且价值变动风险很小的投资视为现金等价物。
    
    8.坏账核算方法
    坏账确认标准
    债务人破产或死亡,以其破产财产或者遗产清偿后,仍然不能收回的应收款项;
    债务人逾期未履行偿债义务超过三年而且有明显特征表明无法收回的应收款项。
    坏账准备的计提方法和标准
    对坏账核算采用备抵法。本公司于期末按照应收款项余额(包括应收账款和其他应收款)6%提取一般性坏账准备,计提的坏账准备计入当年度管理费用。
    9.存货核算方法
    存货分为原材料(包括辅助材料)、在产品、产成品、包装物、低值易耗品等五大类。
    存货盘存制度采用永续盘存法。购入、自制的存货以实际成本入账,发出按加权平均法计价,低值易耗品和包装物领用时一次摊销。
    期末,存货按成本与可变现净值孰低法计量。存货跌价准备系按存货从成本高于其可变现净值的差额提取,预计的存货跌价损失计入当年度损益。
    10.短期投资核算方法
    短期投资是指能够随时变现并且持有时间不准备超过一年的股票、债券、基金等。
    短期投资在取得时以实际发生的投资成本扣除已宣告但尚未领取的现金股利或已到付息期但尚未领取的债券利息后的金额计价。
    短期投资持有期间所收到的股利、利息等收益除已计入应收项目的现金股利或利息外,均直接冲减投资成本。处置短期投资时,将短期投资的账面价值与实际取得价款的差额,作为当期投资损益。
    短期投资期末按成本与市价孰低计量,对于市价低于成本的差额,提取短期投资减值准备。
    11.长期投资核算方法
    长期股权投资
    a.长期股权投资的计价
    长期股权投资的初始投资成本按投资时实际支付的价款或确定的价值计价。
    b.股权投资差额
    采用权益法核算的长期股权投资,对长期投资取得时的初始投资成本与在被投资单位所有者权益中所占的份额有差额,以及对长期股权投资由成本法改为权益法时,投资成本与享有被投资单位所有者权益份额的差额,设置“股权投资差额”明细科目核算。期末时,对借方差额按5年的期限平均摊销;对贷方差额计入“资本公积”科目核算。
    c.收益确认方法
    对占投资单位有表决权资本总额20%以下或虽占投资单位有表决权资本总额20%(含20%)以上,但不具有重大影响的长期投资采用成本法核算;对占投资单位有表决权资本总额20%(含20%)以上或虽占投资单位有表决权资本总额不足20%,但具有重大影响的长期投资采用权益法核算。
    采用成本法核算的,在被投资单位宣告发放现金股利时确认投资收益,但该投资收益仅限于所获得的被投资单位在接受投资后产生的累积净利润的分配额,所获得的被投资单位宣告分派的现金股利超过上述数额的部分,作为初始投资成本的冲回冲减投资的账面价值;采用权益法核算的,以取得被投资单位股权后发生的净损益为基础,在各会计期末按应分享或应分担的被投资单位实现的净利润或发生的净亏损的份额,确认投资收益,并调整长期股权投资的账面价值。处置股权投资时,将投资的账面价值与实际取得价款的差额,作为当期投资收益。
    长期债权投资
    a.长期债权投资的计价
    长期债权投资按取得时的实际成本计价。
    b.长期债权投资溢折价的摊销
    长期债权投资的实际成本与债券票面价值的差额,作为溢价或折价,债券的溢价或折价在债券存续期间内于确认相关债券利息收入时摊销。摊销方法采用直线法。
    c.长期债权投资收益确认方法
    债券投资根据票面价值与票面利率按期计算确认利息收入,经调整债券投资溢价或折价摊销后的金额确认当期收益。其他债权投资按期计算的应收利息,确认为当期投资收益,处置长期债权投资时,按实际取得的价款与长期债权投资账面价值的差额,作为当期投资损益。
    长期投资减值准备
    期末对长期投资逐项进行检查,如果长期投资的市价持续下跌或被投资单位经营状况恶化等原因导致其可收回金额低于投资的账面价值,则对可收回金额低于长期投资账面价值的部分计提长期投资减值准备,首先冲抵该项投资的资本公积准备项目,不足冲抵的差额部分确认为当期损失。对已确认损失的长期投资的价值又得以恢复的,则在原已确认的投资损失的数额内转回。
    12.固定资产计价及其折旧方法
    固定资产指使用期限在一年以上的房屋、建筑物、机器、机械、运输工具以及其他与生产、经营有关的设备、器具、工具等,以及不属于生产、经营主要设备的,单位价值在人民币2000元以上并且使用年限在两年以上的资产。
    固定资产以实际成本或重估价值为原价入账。固定资产的折旧采用平均年限法计算,并按固定资产的类别、估计经济使用年限和预计残值(原值的3%)确定其折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产类别                   使用年限                    年折旧率%   
  房屋建筑物                 30-15                       3.23-6.47   
  动力设备                   11                          8.82        
  传导设备                   15                          6.47        
  机器设备                   10-7                        9.70-13.86  
  运输设备                   6-5                         16.17-19.40 
  电子设备及其他             10-5                        9.70-19.40  
  窑炉                       15                          6.47        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
固定资产减值准备
    期末固定资产按账面价值与可收回金额孰低计价,对由于市价持续下跌,或技术陈旧、损坏、长期闲置等原因导致固定资产可收回金额低于账面价值的,按单项固定资产可收回金额低于账面价值的差额计提固定资产减值准备。
    13.在建工程核算方法
    在建工程指兴建中的厂房与设备及其他固定资产,按实际成本入账,其中包括直接建筑及安装成本,以及于兴建、安装及测试期间的有关借款利息支出及外汇汇兑损益。在建工程在达到预定可使用状态时,确认固定资产,并截止利息资本化。
    在建工程减值准备
    期末对在建工程进行全面检查,若在建工程长期停建并且预计在未来3年内不会重新开工,所建项目在性能上、技术上已经落后并且所带来的经济效益具有很大的不确定性,或其他足以证明在建工程已经发生减值的,按可收回金额低于账面价值的差额计提在建工程减值准备。
    14.无形资产计价和摊销方法
    无形资产按取得时的实际成本计价,并按其预计受益年限平均摊销。具体摊销年限如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                              摊销年限         
  土地使用权                                        50年             
  用电权                                            5-10年           
  非专利技术                                        30年             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
无形资产减值准备
    期末检查各项无形资产预计给本公司带来未来经济利益的能力,当存在①某项无形资产已被其他新技术等所替代,使其为企业创造经济利益的能力受到重大不利影响;②某项无形资产的市价在当期大幅下跌,在剩余摊销年限内预期不会恢复;③某项无形资产已超过法律保护期限,但仍然具有部分使用价值;④其他足以证明某项无形资产实质上已发生了减值准备情形的情况下,预计可收回金额低于账面价值的差额计提无形资产减值准备。
    15.其他资产核算方法
    其他资产按实际发生额入账。
    a.开办费:在公司开始生产经营当月一次计入开始生产经营当月损益;
    b.长期待摊费:自受益日起分3-5年平均摊销;
    不能使以后会计期间受益的长期待摊费用项目,在确定时将该项目的摊余价值全部计入当期损益。
    16.借款费用
    (1)借款费用资本化的确认条件
    借款费用包括借款而发生的利息、折价或溢价的摊销和辅助费用以及因外币借款而发生的汇兑差额,因专门借款而发生的利息、折价或溢价的摊销和汇兑差额,在同时具备下列三个条件时,借款费用予以资本化:
    a.资产支出已经发生;
    b.借款费用已经发生;
    c.为使资产达到预定可使用状态所必要的购建活动已经开始。
    其他的借款利息、折价或溢价的摊销和汇兑差额,在发生当期确认费用。
    (2)资本化金额的确定
    至当期止购建固定资产资本化利息的资本化金额,等于累计支出加权平均数乘以资本化率,资本化率按以下原则确定:
    a.为购建固定资产只借入一笔专门借款,资本化率为该项借款的利率;
    b.为购入固定资产借入一笔以上的专门借款,资本化率为这些借款的加权平均利率。
    (3)暂停资本化
    若固定资产的购建活动发生非正常中断,并且时间连续超过3个月,则暂停借款费用的资本化,将其确认为当期费用,直至资产的购建活动重新开始。
    (4)停止资本化
    当所购建的固定资产达到预定可使用状态时,停止其借款费用的资本化,以后发生的借款费用于发生当期确认费用。
    17.预计负债的确认原则
    若与或有事项相关的义务同时符合以下条件,则将其确认为负债:
    a.该义务是企业承担的现时义务;
    b.该义务的履行很可能导致经济利益流出企业;
    c.该义务的金额能够可靠地计量。
    确认负债的金额是清偿该负债所需支出的最佳估计数。如果所需支出存在一个金额范围,则最佳估计数按该范围的上、下限金额的平均数确定;如果所需支出不存在一个金额范围,则最佳估计数按如下方法确定:
    a.或有事项涉及单个项目时,最佳估计数按最可能发生金额确定;
    b.或有事项涉及多个项目时,最佳估计数按各种可能发生额及其发生概率计算确定。
    确认的负债所需支出全部或部分预期由第三方或其他方补偿的,则补偿金额在基本确定能收到时,作为资产单独确认。确认的补偿金额不超过所确认负债的账面价值。
    18.收入确认原则
    商品销售
    已将商品所有权上的重要风险和报酬转移给买方,不再对该商品实施继续管理权和实际控制权,相关的收入可以收到,并且与销售该商品有关的成本能够可靠地计量时,确认收入实现。
    提供劳务(不包括长期合同)
    在交易的结果能够可靠地估计(即劳务总收入及总成本能够可靠地计量,劳务的完成程度能够可靠地确定,相关的价款能够流入)时,于决算日按完工百分比法确认收入的实现。
    当交易的结果不能可靠地确定估计时,于决算日按已经发生并预计能够补偿的劳务成本金额确认收入,并将已经发生的成本记入当年损益类账户。
    利息收入和使用费收入
    在相关的收入金额能够可靠地计量,相关的经济利益可以收到时,按资金使用时间和约定的利率确认利息收入,按协议中约定的时间和计算方法确认使用费收入。
    建造合同
    在建造合同的结果能够可靠地估计(即合同的总收入及已经发生的成本能够可靠地计量,合同完工进度及预计尚需发生的成本能够可靠地确定,相关的经济利益可以收到)时,于决算日按完工百分比法确认收入的实现。合同完工进度按累计发生的成本占预计总成本的比例确定。
    当建造合同的结果不能可靠地估计时,于决算日按已经发生并预计能够收回的成本金额确认收入,并将已经发生的成本记入当年度损益类账项。
    如果预计合同总成本将超出合同总收入,将预计的损失立即记入当年度损益类账项。
    19.所得税的会计处理方法
    所得税会计处理采用应付税款法。
    20.合并会计报表的编制方法
    合并会计报表原则
    对持有被投资单位有表决权资本总额50%以上,或虽不超过50%但具有实际控制权的长期投资单位合并其会计报表。
    编制方法
    以母公司及纳入合并范围的各子公司的会计报表为合并依据,合并时将母公司与各子公司相互间的重要投资、往来、存货购销等内部交易及其未实现利润抵销后逐项合并,并计算少数股东权益。
    根据财政部财会函字[1999]10号《关于资不抵债公司合并报表问题请示的复函》,投资企业确认的亏损分担额,一般以长期股权投资减记至零为限。其未确认的被投资单位的亏损分担额,在编制合并会计报表时,可以在合并会计报表的“未分配利润”项目上增设“未确认的投资损失”项目;同时,在利润表的“少数股东损益”项目下增设“未确认的投资损失”项目。这两个项目反映母公司未确认子公司的投资亏损额。
    
    三、会计政策变更、会计估计变更、会计差错更正的影响
    
    会计政策变更
    本年会计政策未发生变化。
    会计估计变更
    本年会计估计未发生变化。
    会计差错更正
    本年未发生会计差错更正。
    
    四、税项
    
    (1)本公司主要适用的税种和税率


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税项                计税基础                              税率%    
  增值税              产品或劳务销售收入                    17       
  城市维护建设税      应纳增值税及营业税额                  7        
  教育费附加          应纳增值税及营业税额                  3        
  企业所得税          应纳税所得额                          24-33    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)优惠税率及批文
    本公司投资控股的中外合资企业:山东淄博天华纸业有限公司、山东淄博永华陶瓷有限公司依据山东省淄博市税务局批复,按24%的税率计征所得税。
    
    
    
    
    
    五、控股子公司及合营企业、联营企业有关情况
    
    1.本公司所控制的境内外所有子公司情况及合并范围:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                     注                           拥       
                                     册                           有       
                                     资                           股       
                                     本                           权       
                                                                  (%       
                                                                  )        
  公司名称              注       (        直接                              
                        册       万                                         
                        地       元                                         
                                 )                                          
                                                                            
  山东淄博华光纸        淄       10       68.12                             
  业有限公司            博       57                                         
                        市                                                  
                                                                            
                                                                  
                                                                            
  山东华光印务有        淄       US       75                                
  限公司                博       D8                                         
                        市       0                                          
                                                                            
                                                                          
  山东华光彩瓷装        淄       US       75                                
  饰有限公司            博       D2                                         
                        市       4                                          
                                                                            
                                                                        
                                                                            
  山东淄博天华纸        淄       14       75                                
  业有限公司            博       56                                         
                        市                                                  
                                                                          
                                                                            
  山东淄博华光陶        淄       50       98                                
  瓷营销有限责任        博       0                                          
  公司                  市                                                  
                                                                
                                                                            
  山东淄博汇宝纸        淄       71       93.20                             
  业有限责任公司        博       80                                         
                        市                                                  
                                                                            
                                                                     
                                                                            
                                                                            
  淄博华创精细陶        淄       30       40.75                             
  瓷有限公司            博       00                                         
                        市                                                  
                                                                            
                                                                      
                                                                            
  山东淄博永华陶        淄       20       40                                
  瓷有限公司            博       00                                         
                        市                                                  
                                                                            
                                                                       
                                                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.联营公司的有关情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称       注册地      注册资本        实际投资       持股比例 
                                             额                      
  北京三原       北京市      10,000,000      2,000,000      20.00%   
  共创投资                   .00             .00                     
  有限公司                                                           
  淄博华通       淄博市      500,000.00      210,780.8      30.00%   
  陶瓷有限                                   2                       
  公司                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    六、合并会计报表主要项目注释
    
    1.货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
              2006-6-30                        2005-12-31            
  项目        币      原币        折合人       原币          折合人  
              种                  民币                       民币    
  现金        RM      273,22      273,223      192,405.      192,415 
              B       3.82        .82          47            .47     
  银行存      RM      4,894,      4,894,8      6,567,92      6,567,9 
  款          B       880.90      80.90        2.08          22.08   
                                  --                         --      
  小计                            5,168,1                    6,760,3 
                                  04.72                      37.55   
  其他货      RM      40,000      40,000,      40,000,0      40,000, 
  币资金      B       ,000.0      000.00       00.00         000.00  
                      0                                              
  合计                            45,168,                    46,760, 
                                  104.72                     337.55  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其他货币资金系银行保证金40,000,000.00元。
    2.应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                2006-6-30                                            
  账龄          金额           比例(%      坏账准备       净额       
                               )                                     
  1年以内       28,867,67      14.32       1,732,060      27,135,612 
                2.40                       .34            .06        
  1-2年         39,769,06      19.73       2,386,144      37,382,925 
                9.47                       .17            .30        
  2-3年         18,677,76      9.26        1,120,666      17,557,103 
                9.16                       .15            .01        
  3年以上       114,279,6      56.69       6,856,780      107,422,89 
                71.49                      .28            1.21       
  合计          201,594,1      100.00      12,095,65      189,498,53 
                82.52                      0.94           1.58       
                2005-12-31                                           
  账龄          金额           比例(%      坏账准备       净额       
                               )                                     
  1年以内       20,836,12      10.21       1,250,167      19,585,960 
                7.94                       .68            .26        
  1-2年         50,009,58      24.49       3,000,575      47,009,013 
                9.23                       .35            .88        
  2-3年         21,794,51      10.68       1,307,670      20,486,842 
                3.69                       .82            .87        
  3年以上       111,526,4      54.62       6,691,589      104,834,89 
                84.30                      .06            5.24       
  合计          204,166,7      100.00      12,250,00      191,916,71 
                15.16                      2.92           2.25       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    于2006年6月30日前五名欠款单位情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                所欠金额            欠款时间      欠款内容 
  香港利通国际有限公      6,870,680.52        2006年        销售货物 
  司                                                                 
  淄博联创陶艺有限公      4,307,275.95        2001年        销售货物 
  司                                                                 
  深圳龙岗闽环实业有     3,978,962.20        2002年        销售货物 
  限公司                                                             
  浙江金华金鲁物资公     3,755,078.89        2001年        销售货物 
  司                                                                 
  北京宇海证书印刷厂     3,176,948.10        2002年        销售货物 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应收账款期末余额无持有本公司5%(含5%)以上股份的股东单位欠款。
    
    
    3.其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
               2006-6-30                                             
  账龄         金额            比例(%      坏账准备        净额      
                               )                                     
  1年以内      28,940,174      9.13        1,736,410.      27,203,76 
               .10                         45              3.65      
  1-2年        35,848,731      11.31       2,150,923.      33,697,80 
               .67                         90              7.77      
  2-3年        204,635,86      64.57       12,278,151      192,357,7 
               5.55                        .93             13.62     
  3年以上      47,482,273      14.99       2,848,936.      44,633,33 
               .71                         42              7.29      
  合计         316,907,04      100.00      19,014,422      297,892,6 
               5.03                        .70             22.33     
               2005-12-31                                            
  账龄         金额            比例(%      坏账准备        净额      
                               )                                     
  1年以内      30,166,579      9.94        1,809,994.      28,356,58 
               .16                         75              4.41      
  1-2年        204,788,24      67.47       12,287,294      192,500,9 
               1.91                        .52             47.39     
  2-3年        26,128,539      8.61        1,567,712.      24,560,82 
               .82                         40              7.42      
  3年以上      42,455,359      13.98       2,547,321.      39,908,03 
               .24                         56              7.68      
  合计         303,538,72      100.00      18,212,323      285,326,3 
               0.13                        .23             96.90     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
于2006年6月30日前五名的欠款单位情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                   所欠金额         欠款时间       欠款原  
                                                             因      
  华光陶瓷集团有限公司       209,790,781      2003-2006      代垫款  
                             .69              年                     
  淄博华光永磁材料有限      20,068,080.      2001-2006      往来款  
  公司                       82               年                     
  淄博兴发物产外贸有限      13,849,836.      2001-2005      代垫款  
  公司                       35               年                     
  淄博华创工程陶瓷有限      6,941,206.9      2001年         代垫款  
  公司                       4                                       
  天宝劳服公司              6,180,896.5      2001年         代垫款  
                             9                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其他应收款期末余额中无持有本公司5%(含5%)以上股份的股东单位欠款。
    
    4.预付账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                  2006-6-30                   2005-12-31             
  账龄            金额            比例(%      金额            比例(% 
                                  )                           )      
  1年以内         8,572,250.      13.95       7,871,798.      12.88  
                  66                          08                     
  1-2年           9,710,152.      15.80       10,445,605      17.09  
                  59                          .45                    
  2-3年           4,951,341.      8.06        5,072,836.      8.30   
                  29                          90                     
  3年以上         38,205,668      62.19       37,745,806      61.73  
                  .19                         .60                    
  合计            61,439,412      100.00      61,136,047      100.00 
                  .73                         .03                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
于2006年6月30日前五名的欠款单位情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                  所欠金额        欠款时间        欠款原因 
  山东淄博华光纸业供销     18,973580.      2002年          预付货款 
  公司                      68                                       
  淄博兴金废旧物资回收     5,201,467.      2004年          预付货款 
  有限公司                  71                                       
  淄博市建筑工程公司第     1,574,340.      2005年          预付费用 
  九项目分公司              60                                       
  青岛港运物流有限公司     1,493,846.      2003年          预付电费 
                            19                                       
  新泰市韩庄煤矿           1,175,831.      2002年          预付货款 
                            28                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
预付账款期末余额无持有本公司5%(含5%)以上股份的股东单位欠款。
    一年以上的预付账款52,867,162.07元,主要系预付材料款及设备款。
    
    5.应收补贴款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     2006-6-30                2005-12-31       
  应收出口退税             242,738.98               1,055,329.51     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    6.存货及存货跌价准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
            2006-6-30                        2005-12-31              
  项目      金额      跌价准      净额       金额      跌价准         
                      备                               备             
                                                                      
  原材      122,      --          122,0      122,      --             
  料        024,                  24,75      058,                     
            758.                  8.37       194.                     
            37                               38                       
                                                                      
                                                                   
                                                                      
  在制      3,99      --          3,992      2,91      --             
  品        2,46                  ,469.      6,65                     
            9.13                  13         7.14                     
                                                                      
                                                                   
                                                                      
  产成      210,      32,714      178,0      206,      32,714         
  品        738,      ,244.0      23,95      962,      ,244.0         
            194.      4           0.87       847.      4              
            91                               93                       
                                                                      
                                                                  
                                                                      
  包装      24,7      10,312      14,43      24,8      10,312         
  物        52,4      ,918.7      9,534      03,7      ,918.7         
            52.8      1           .18        93.9      1              
            9                                0                        
                                                                   
                                                                      
  合计      361,      43,027      318,4      356,      43,027         
            507,      ,162.7      80,71      741,      ,162.7         
            875.      5           2.55       493.      5              
            30                               35                       
                                                                      
                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
存货跌价准备:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目           2005-12-      本期增加      本期转回       2006-6-3 
                 31                                         0        
  原材料         --            --            --             --       
  产成品         32,714,2      --            --             32,714,2 
                 44.04                                      44.04    
  包装物         10,312,9      --            --             10,312,9 
                 18.71                                      18.71    
  合计           43,027,1      --            --             43,027,1 
                 62.75                                      62.75    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    7.长期投资
    (1)长期投资列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          2005-12-3      本期增加       本期减少      2006-6-3 
                1                                           0        
  长期股权      2,534,208      --             46,203.9      2,488,00 
  投资          .36                           2             4.44     
  减:减值      --             --             --            --       
  准备                                                               
  长期股权      2,534,208      --             46,203.9      2,488,00 
  投资净额      .36                           2             4.44     
  长期债权      --             --             --            --       
  投资                                                               
  减:减值      --             --             --            --       
  准备                                                               
  长期债权      --             --             --            --       
  投资净额                                                           
  合计          2,534,208      --             46,203.9      2,488,00 
                .36                           2             4.44     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)长期股权投资
    a.其他股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资      核算       投资       2005-1      本年增      2006-6-3 
  公司名      方法       比例       2-31        减          0        
  称                                                                 
  北京三      成本       20.00      2,000,      --          2,000,00 
  原共创      法         %          000.00                  0.00     
  投资有                                                             
  限公司                                                             
  淄博华      权益       30.00      210,78      --          210,780. 
  通陶瓷      法         %          0.82                    82       
  有限公                                                             
  司                                                                 
  合计                              2,210,      --          2,210,78 
                                    780.82                  0.82     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
b.股权投资差额


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位                20            本            本            
                            05            期            期            
                            -1            增            摊            
                            2-            (             销            
                            31            减                          
                                          )                           
                                                                      
                                                                      
                                                                      
                                                                      
  山东淄博永华陶            32            --            46            
  瓷有限公司                3,                          ,2            
                            42                          03            
                            7.                          .9            
                            54                          2             
                                                                      
                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    8.固定资产及累计折旧


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                2005-12      本年增加*      本年减少       2006-6-30 
                -31                                                  
  固定资产                                                           
  原值:                                                              
  房屋及建      221,011      601,994.3      --             221,613,7 
  筑物          ,800.59      7                             94.96     
  动力设备      53,375,      11,000.00      41,500.00      53,344,53 
                031.15                                     1.15      
  传导设备      10,657,      2,500.00       --             10,659,94 
                445.27                                     5.27      
  机器设备      242,526      1,062,351      --             243,588,9 
                ,556.77      .00                           07.77     
  运输设备      7,396,2      188,445.0      138,500.0      7,446,161 
                16.02        0              0              .02       
  电子设备      17,038,      109,726.0      39,945.00      17,108,13 
  及其他        353.42       0                             4.42      
  窑炉          24,260,      33,000.00      --             24,293,08 
                085.08                                     5.08      
  合计          576,265      2,009,016      219,945.0      578,054,5 
                ,488.30      .37            0              59.67     
  累计折旧      48,336,      4,026,745      --             52,363,32 
  :房屋及       583.65       .55                           9.20      
  建筑物                                                             
  动力设备      25,963,      2,276,512      37,408.54      28,202,41 
                311.60       .26                           5.32      
  传导设备      4,215,3      352,628.8      --             4,567,986 
                57.93        0                             .73       
  机器设备      102,214      9,428,222      --             111,642,6 
                ,380.50      .66                           03.16     
  运输设备      5,314,7      364,647.5      19,736.25      5,659,661 
                50.67        1                             .93       
  电子设备      13,416,      2,147,306      --             15,563,32 
  及其他        013.68       .97                           0.65      
  窑炉          11,921,      1,522,070      -              13,443,86 
                793.41       .91                           4.32      
  合计          211,382      20,118,13      57,144.79      231,443,1 
                ,191.44      4.65                          81.30     
  固定资产      364,883                                    346,611,3 
  净值          ,296.86                                    78.37     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*本年增加固定资产中由在建工程转入572,251.00元。
    **固定资产原值中19,106,345.55元用于抵押借款,详见附注十一。
    
    9.固定资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别           2005-12-      本期增加       本期转回      2006-6-3 
                 31                                         0        
  房屋及建       6,135,65      --             --            6,135,65 
  筑物           3.05                                       3.05     
  机器设备       8,702,41      --             --            8,702,41 
                 3.00                                       3.00     
  电子设备       93,745.7      --             --            93,745.7 
  及其他         1                                          1        
  窑炉           1,010,37      --             --            1,010,37 
                 8.99                                       8.99     
  动力设备       121,995.      --             --            121,995. 
                 37                                         37       
  传导设备       320,014.      --             --            320,014. 
                 74                                         74       
  合计           16,384,2      --             --            16,384,2 
                 00.86                                      00.86    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    10.在建工程


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                陶           高          其           
                                瓷           科          他           
                                技           技                       
                                改           陶                       
                                             瓷                       
  期初数                        15           1,          2,           
                                ,4           52          34           
                                23           5,          1,           
                                ,6           58          81           
                                76           4.          2.           
                                .5           51          00           
                                0                                     
                                                                      
                                                                  
                                                                      
  (其中:                        --           --          --           
  利息资                                                              
  本化金                                                              
  额)                                                                 
  本期增                        --           61          --           
  加                                         9,                       
                                             05                       
                                             8.                       
                                             50                       
                                                                   
                                                                      
  (其中:                        --                       --           
  利息资                                                              
  本化金                                                              
  额)                                                                 
  本期减                        --           57          --           
  少                                         2,                       
                                             25                       
                                             1.                       
                                             00                       
                                                                  
                                                                      
  (其中:                        --           --          --           
  利息资                                                              
  本化金                                                              
  额)                                                                 
  期末数                        15           1,          2,           
                                ,4           57          34           
                                23           2,          1,           
                                ,6           39          81           
                                76           2.          2.           
                                .5           01          00           
                                0                                     
                                                                
                                                                      
  (其中:                        --           --          --           
  利息资                                                              
  本化金                                                              
  额)                                                                 
  减:在                        --           --          --           
  建工程                                                              
  减值准                                                              
  备                                                                  
  在建工                        15           1,          2,           
  程净额                        ,4           57          34           
                                23           2,          1,           
                                ,6           39          81           
                                76           2.          2.           
                                .5           01          00           
                                0                                     
                                                                      
                                                                
                                                                      
  资本化                        无           无          无           
  率                                                                  
  资金来                        配           增          其           
  源                            股           发          他           
                                资           资          来           
                                金           金          源           
                                、                                    
                                借                                    
                                款                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    11.无形资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
           非专利技       土地使用权      用电权          2006-6-30  
           术                                                        
  取得方   投资           购入            购入                       
  式                                                                 
  原值:    6,000,000      21,900,015      4,136,500.      32,036,515 
           .00            .62             00              .62        
  以前年   6,000,000      21,900,015      4,136,500.      32,036,515 
  度发生   .00            .62             00              .62        
  额                                                                 
  本年发   --             --              --              --         
  生额                                                               
  已摊金   366,666.7      5,937,290.      791,028.37      7,094,985. 
  额:      4              01                              12         
  以前年   266,666.7      5,741,845.      791,028.37      6,799,540. 
  度摊销   2              05                              14         
  额                                                                 
  本年摊   100,000.0      195,444.96      --              295,444.98 
  销额     2                                                         
  年末余   5,633,333     15,962,725     3,345,471.     24,941,530 
  额       .26            .61             63              .50        
  剩余摊   28年2个月      36年5个月                                  
  销年限                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
无形资产减值准备:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别             2005-12      本期增加      本期转       2006-6-30 
                   -31                        回                     
  用电权           3,345,4      --            --           3,345,471 
                   71.63                                   .63       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    12.短期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
               2006-6-30                     2005-12-31              
  借款类       原币          折合人民币      原币          折合人民  
  别                                                       币        
  银行借                                                             
  款                                                                 
  其中:       RMB15,14      15,140,000      RMB15,14      15,140,00 
  抵押         0,000.00      .00             0,000.00      0.00      
  担保         RMB341,4      341,401,39      RMB341,4      341,421,3 
               01,392.3      2.34            21,392.3      92.34     
               4                             4                       
  合计                       356,541,39                    356,561,3 
                             2.34                          92.34     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
上述借款已逾期未偿还情况:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款单       贷款       到期日       利率         用途      未按期 
  位           金额                                           偿还原 
                                                              因     
  中国建       68,87      2003.09      6.21--6      流动      资金紧 
  设银行       2,000      .28--20      .588%        资金      张     
               .00        04.12.1                                    
                          3                                          
  中国农       106,0      2004.05      6.372--      流动      资金紧 
  业银行       53,22      .12--20      7.83%        资金      张     
               5.65       05.04.2                                    
                          7                                          
  中国交       10,05      2004.10      7.646--      流动      资金紧 
  通银行       6,286      .14—20      10.02%       资金      张     
               .69        04.12.3                                    
                          1                                          
  中国工       88,00      2003.12      5.31--7      流动      资金紧 
  商银行       0,000      .18--20      .128%        资金      张     
               .00        05.05.1                                    
                          1                                          
  长城资       21,34      2003.12      6.732%       流动      资金紧 
  产管理       0,000      .08—20                   资金      张     
  公司         .00        04.06.0                                    
                          9                                          
  中国银       45,36      2005.03      5.84--7      流动      资金紧 
  行           9,880      .17--20      .254%        资金      张     
               .00        05.11.1                                    
                          4                                          
  中信实       6,000      2005.04      6.696%       流动      资金紧 
  业银行       ,000.      .30-200                   资金      张     
               00         6.04.05                                    
  农村信       3,200      2005.04      8.496--      流动      资金紧 
  用社         ,000.      .18--20      9.558%       资金      张     
               00         05.05.2                                    
                          0                                          
  淄博市       7,650      2004.08      6.903--      流动      资金紧 
  商业银       ,000.      .10--20      8.88%        资金      张     
  行           00         05.10.2                                    
                          1                                          
  合计         356,5                                                 
               41,39                                                 
               2.34                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    13.应付账款
    应付账款期末余额78,163,470.22元中无欠持本公司5%(含5%)以上股份的股东单位的款项。
    
    14.预收账款
    预收账款期末余额59,450,777.75元中无欠持本公司5%(含5%)以上股份的股东单位的款项。
    
    15.应交税金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                                 2006-6-30         2005-12-31  
  增值税                               53,577,260.       53,459,752. 
                                       53                22          
  房产税                               2,958,241.9       2,520,300.1 
                                       4                 4           
  城市维护建设税                       2,910,823.9       2,905,944.7 
                                       9                 2           
  所得税                               (8,060,782.       (8,060,782. 
                                       68)               68)         
  其他                                 4,052,522.0       3,370,183.7 
                                       1                 3           
  合计                                 55,438,065.       54,195,398. 
                                       79                13          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    16.其他应付款
    其他应付款期末余额121,580,127.93元中无欠持本公司5%(含5%)以上股份的股东单位的款项。
    
    
    17.预提费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                 2006-6-30         2005-12-31  
  利息                                 80,498,604.       51,119,302. 
                                       57                34          
  其他                                 675,226.19        138,926.19  
  合计                                 81,173,830.       51,258,228. 
                                       76                53          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    18.一年内到期的长期负债


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
             2006-6-30                               2005-12-31      
  贷款       金额       到       年利       借       金额      借款  
  单位                  期       率         款                 条件  
                        日                  条                       
                                            件                       
  长期       284,6      200      4.68%      担       264,      担保  
  借款       50,60      0.1      --7.1      保       650,            
             0.00       2.0      28%                 600.            
                        8—                          00              
                        200                                          
                        7.0                                          
                        5.3                                          
                        1                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
上述借款已逾期未偿还情况:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款单位      贷款金额               到              利             
                                       期              率             
                                       日                             
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
  中国建设      120,000.0              20              4.             
  银行          0                      04              68             
                                       .1              %              
                                       2.                             
                                       23                             
  国家开发      36,000,00              20              6.             
  银行          0.00                   05              21             
                                       .0              %              
                                       5.                             
                                       31                             
                                       —                             
                                       20                             
                                       06                             
                                       .0                             
                                       5.                             
                                       31                             
  中国工商      160,000,0              20              6.             
  银行          00.00                  04              03             
                                       .0              --             
                                       3.              7.             
                                       12              12             
                                       --              8%             
                                       20                             
                                       05                             
                                       .1                             
                                       1.                             
                                       18                             
  长城资产      32,320,00              20              7.             
  管理公司      0.00                   04              12             
                                       .0              8%             
                                       3.                             
                                       12                             
                                       --                             
                                       20                             
                                       04                             
                                       .0                             
                                       8.                             
                                       30                             
  中国工商      24,210,60              20              4.             
  银行国际      0.00                   04              68             
  业务部                               .1              %              
                                       2.                             
                                       18                             
  合计          252,650,6                                             
                00.00                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    19.长期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
               2006-6-30                                   2005-12-3 
                                                           1         
  贷款单       金额          期限           年利率         金额      
  位                                                                 
  担保借       18,000,0      2002.05.2      6.21%          38,000,00 
  款           00.00         8--2008.0                     0.00      
                             1.20                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
长期借款比上年末余额减少52.63%,系转入一年内到期的长期负债。
    
    20.少数股东权益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                       2006-6-30         2005-12-31  
  香港利通国际有限公司                 12,450,384.2      13,153,190. 
                                       8                 66          
  山东淄博张店区湖田镇下湖村           (2,020,956.9      (1,081,214. 
                                       4)                40)         
  山东淄博瓷厂包装制品厂               138,178.52        301,896.73  
  山东华光陶瓷集团有限公司             2,663,103.49      1,144,931.8 
                                                         1           
  香港恒茂有限公司                     (2,732,640.9      (2,260,400. 
                                       5)                68)         
  淄博高新技术风险投资股份有限         5,536,733.33      5,705,488.1 
  公司                                                   9           
  淄博高新技术产品开发区经济发         4,736,241.76      4,880,598.3 
  展总公司                                               2           
  陈爱华                               5,536,733.33      5,705,488.1 
                                                         9           
  英国WINHVAINVESTMENTLIMITED          5,569,908.76      4,973,954.5 
                                                         8           
  美国GG.MARCK&ASSOCIATES.INC          1,638,208.46      1,462,927.8 
                                                         2           
  合计                                 33,515,894.0      33,986,861. 
                                       4                 22          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    21.股本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                2005-1      本年增       本年减少      
                                2-31        加                         
                                                                       
                                                                  
  一、期末未上市                                                       
  流通股份(股)                                                         
  发起人股份                    139,70      --           --            
                                0,329.                                 
                                00                                     
                                                                  
                                                                       
  其中:国家拥有                89,420      --           --            
  股份                          ,320.0                                 
                                0                                      
                                                                   
                                                                       
  境内法人持有股                50,280      --           --            
  份                            ,009.0                                 
                                0                                      
                                                            
                                                                       
  个人股份                      94,141      --           --            
                                .00                                    
                                                                       
                                                                   
                                                                       
  其中:高管人员                94,141      --           --            
  持有股份                      .00                                    
                                                                   
                                                                       
  尚未流通股份合                139,79      --           --            
  计                            4,470.                                 
                                00                                     
                                                                      
                                                                       
  二、已上市流通                                                       
  股份(股)                                                             
  境内上市的人民                119,45      --           --            
  币普通股                      9,904.                                 
                                00                                     
                                                                       
                                                                
                                                                       
  已流通股份合计                119,45      --           --            
                                9,904.                                 
                                00                                     
                                                                  
                                                                       
  三、股份总额数                259,25      --           --            
  (股)                        4,374.                                 
                                00                                     
                                                                       
                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    22.资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          2005-12-      本年增加       本年减少      2006-6-30 
                31                                                   
  股本溢价      172,311,      --             --            172,311,6 
                653.96                                     53.96     
  股权投资      15,675,2      159,448.9      --            15,834,66 
  准备          11.34         8                            0.32      
  其他资本      6,491,90      1,550,580      --            8,042,485 
  公积          5.56          .12                          .68       
  合计          194,478,      1,710,029      --            196,188,7 
                770.86        .10                          99.96     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    23.盈余公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                2006-6-30          2005-12-31  
  法定盈余公积                        49,067,004.        23,483,520. 
                                      37                 59          
  法定公益金                          --                 25,583,483. 
                                                         78          
  合计                                49,067,004.        49,067,004. 
                                      37                 37          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    24.未确认的投资损失


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          2005-12-3      本期增加       本期减      2006-6-30  
                1                             少                     
  未确认的      (57,760,1      (35,101,6      --          (92,861,83 
  投资损失      77.62)         54.54)                     2.16)      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    25.未分配利润


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                2006-6-30         2005-12-31   
  年初余额                            (101,307,785      (101,307,785 
                                      .65)              .65)         
  本年净利润                          (13,441,006.      (100,208,383 
                                      35)               .87)         
  减:利润分配                        --                --           
  其中:1.提取法定盈                  --                --           
  余公积                                                             
  2.提取法定公益金                    --                --           
  减:转作股本的普通                  --                --           
  股股利                                                             
  年末余额                            (214,957,175      (201,516,169 
                                      .87)              .52)         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    26.主营业务收入及成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
             主营业务收入        主营业务成本      主营业务毛利      
  行业       2006      2005      2006          20        20           
             年1-      年1-      年1-6         05        06           
             6月       6月       月            年        年           
                                               1-        1-           
                                               6         6            
                                               月        月           
                                                                      
                                                                      
                                                                      
                                                                      
  陶瓷       49,3      51,6      32,77         36        16           
  行业       85,6      15,4      9,381         ,6        ,6           
             12.5      06.4      .42           14        06           
             0         7                       ,7        ,2           
                                               60        31           
                                               .5        .0           
                                               9         8            
                                                                  
  造纸       --        737,      --            76        --           
  行业                 603.                    2,                     
                       76                      27                     
                                               8.                     
                                               98                     
                                                                  
                                                                      
                                                                      
  彩印       --        4,88      --            5,        --           
  业务                 7,64                    40                     
                       0.48                    5,                     
                                               76                     
                                               3.                     
                                               41                     
                                                                      
                                                                   
  合计       49,3      57,2      32,77         42        16           
             85,6      40,6      9,381         ,7        ,6           
             12.5      50.7      .42           82        06           
             0         1                       ,8        ,2           
                                               02        31           
                                               .9        .0           
                                               8         8            
                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    27.其他业务利润


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                               2006年1-6月        2005年1-6月  
  其他业务收入                       550,970.01         2,714,288.14 
  减:其他业务                       414,256.37         2,804,212.10 
  支出                                                               
  其他业务利润                       136,713.64         (89,923.96)  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
               2006年1-6月                                 2005年1-6 
                                                           月        
  业务项       收入          成本           利润           利润      
  目                                                                 
  材料销       393,626.      414,256.3      (20,629.7      (219,694. 
  售           65            7              2)             82)       
  废次品       --            --             --             7,036.12  
  销售                                                               
  其他         157,343.      --             157,343.3      122,734.7 
               36                           6              4         
  合计         550,970.      414,256.3      136,713.6      (89,923.9 
               01            7              4              6)        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    28.财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                       2006年1-6月                2005年1-6月  
  利息支出                   26,900,359.5               24,931,809.1 
                             2                          8            
  减:利息收入               16,201.72                  1,988,565.56 
  汇兑损失                   83,310.14                  41,807.46    
  其他                       17,751.75                  43,467.86    
  合计                       26,985,219.6               23,028,518.9 
                             9                          4            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    29.投资收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                2006年1-6月         2005年1-6  
                   &nbs