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金岭矿业(000655)公告正文

金岭矿业2007年半年度报告

公告日期:2007-07-31

山东金岭矿业股份有限公司2007年半年度报告
    
    
    
    
    
    
    
    二〇〇七年七月三十一日
     目       录
    
    第一节  重要提示 1
    第二节  公司基本情况 2
    第三节  股本变动和主要股东持股情况 4
    第四节  董事、监事、高级管理人员情况 7
    第五节  董事会报告 8
    第六节  重要事项 10
    第七节  财务报告 11
    第八节  备查文件 54
    
    第一节  重要提示
    
    本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    公司董事长张相军、总经理赵能利、财务负责人黄加峰保证半年度报告中财务报告的真实、完整。
    第二节  公司基本情况
    
    一、公司基本情况:
    1、公司法定名称:
        中文名称:山东金岭矿业股份有限公司
        英文名称:Shandong Jinling Mining Co., Ltd.
    2、公司法定代表人:张相军
    3、公司董事会秘书:王  新
        证券事务代表:杨瑞山
        联系电话:0533-3088888
        传    真:0533-3089666
        联系地址:山东省淄博市张店区中埠镇
        邮政编码:255081
    4、公司注册地址:山东省淄博市张店区中埠镇
        公司办公地址:山东省淄博市张店区中埠镇
        公司互联网址:http://www.sdjlky.com
    公司电子信箱:sz000655@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,公司年度报告备置地点: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:金岭矿业
    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大信会计师事务有限公司,办公地址为北京市海淀区知春路1号国际学院大厦15层。 二、公司主要财务数据和指标                               单位:元
    


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                                        本报告期末       上年度期末                      本报告期末比上年度期末增减(  
                                                                                         %)                          
                                                         调整前          调整后          调整前         调整后         
  总资产                                918,424,098.54   781,199,993.60  781,822,189.32  17.57%         17.47%         
  所有者权益(或股东权益)              674,815,051.35   590,129,848.05  590,752,043.77  14.35%         14.23%         
  每股净资产                            2.10             1.84            1.84            14.13%         14.13%         
                                        报告期(1-6月   上年同期                        本报告期比上年同期增减(%)  
                                        )                                                                             
                                                         调整前          调整后          调整前         调整后         
  营业利润                              125,667,875.50   -48,309,296.98  -48,355,500.90                                
  利润总额                              125,467,175.50   -48,754,801.54  -48,754,801.54                                
  净利润                                84,063,007.58    -13,441,006.35  -48,542,660.89                                
  扣除非经常性损益后的净利润            84,263,707.58    -13,041,705.71  -13,041,705.71                                
  基本每股收益                          0.26             -0.05           -0.19                                         
  稀释每股收益                          0.26             -0.05           -0.19                                         
  净资产收益率                          12.46%           -6.83%          -23.96%         19.29%         36.42%         
  经营活动产生的现金流量净额            29,664,595.28    1,067,082.96                    2,679.97%                     
  每股经营活动产生的现金流量净额        0.0923           0.0041                          2,151.22%                     
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第三节  股本变动和主要股东持股情况
    一、股本变动情况表                                                                                   单位:股


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                              本次变动前            本次变动增减(+,-)                            本次变动后         
                              数量        比例      发行   送股    公积金   其他         小计       数量        比例   
                                                    新股           转股                                                
  一、有限售条件股份          201,794,47  62.81%                            -94,141      -94,141    201,700,32  62.79% 
                              0                                                                     9                  
  1、国家持股                                                                                                          
  2、国有法人持股             181,628,68  56.54%                            2,495,040    2,495,040  184,123,72  57.31% 
                              3                                                                     3                  
  3、其他内资持股             20,071,646  6.25%                             -2,589,181   -2,589,18  17,576,606  5.48%  
                                                                                         1                             
  其中:境内非国有法人持股    20,071,646  6.25%                             -2,863,040   -2,863,04  17,208,606  5.37%  
                                                                                         0                             
  境内自然人持股              94,141      0.02%                             273,859      273,859    368,000     0.11%  
  4、外资持股                                                                                                          
  其中:境外法人持股                                                                                                   
  境外自然人持股                                                                                                       
  二、无限售条件股份          119,459,90  37.19%                            94,141       94,141     119,554,04  37.21% 
                              4                                                                     5                  
  1、人民币普通股             119,459,90  37.19%                            94,141       94,141     119,554,04  37.21% 
                              4                                                                     5                  
  2、境内上市的外资股                                                                                                  
  3、境外上市的外资股                                                                                                  
  4、其他                                                                                                              
  三、股份总数                321,254,37  100.00%                           0            0          321,254,37  100.00 
                              4                                                                     4           %      
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说明:1、国有法人股增加2,495,040股系小非偿还山东金岭铁矿股改垫付对价股份。
    2、境内非国有法人持股减少2,863,040股系小非偿还山东金岭铁矿股改垫付对价股份2,495,040股,转为境内自然人持股368,000股。
    3、有限售条件股份减少94,141股,无限售条件股份增加94,141股系公司上一届董事、监事、高管人员离任到期解冻股份。 二、前10名股东、前10名无限售条件股东持股情况表           单位:股


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  股东总数                 34,934                                                                                      
  前10名股东持股情况                                                                                                   
  股东名称                 股东性质               持股比例         持股总数          持有有限售条件股   质押或冻结的股 
                                                                                     份数量             份数量         
  山东金岭铁矿             国有法人               47.91%           153,915,360       153,915,360        17,933,106     
  淄博齐鲁创业投资有限责   国有法人               3.40%            10,925,920        10,925,920                        
  任公司                                                                                                               
  淄博市城市资产运营有限   国有法人               3.25%            10,449,621        10,449,621                        
  公司                                                                                                                 
  淄博工业发展有限公司     国有法人               2.75%            8,832,822         8,832,822          8,832,822      
  淄博市一轻工业公司       境内非国有法人         1.94%            6,226,046         6,226,046                         
  中国建设银行-华夏优势   境内非国有法人         1.87%            6,000,000         6,000,000                         
  增长股票型证券投资基金                                                                                               
  中国农业银行-鹏华动力   境内非国有法人         1.42%            4,568,240         4,568,240                         
  增长混合型证券投资基金                                                                                               
  中国建设银行-宝康消费   境内非国有法人         1.31%            4,200,000         4,200,000                         
  品证券投资基金                                                                                                       
  中国银行-华宝兴业先进   境内非国有法人         1.25%            4,000,000         4,000,000                         
  成长股票型证券投资基金                                                                                               
  淄博同升数码网络有限公   境内非国有法人         0.63%            2,024,000         2,024,000                         
  司                                                                                                                   
  前10名无限售条件股东持股情况                                                                                         
  股东名称                                                     持有无限售条件股份数量     股份种类                     
  中国建设银行-华夏优势增长股票型证券投资基金                 6,000,000                  人民币普通股                 
  中国农业银行-鹏华动力增长混合型证券投资基金                 4,568,240                  人民币普通股                 
  中国建设银行-宝康消费品证券投资基金                         4,200,000                  人民币普通股                 
  中国银行-华宝兴业先进成长股票型证券投资基金                 4,000,000                  人民币普通股                 
  上海远东证券有限公司                                         1,790,316                  人民币普通股                 
  天华证券投资基金                                             1,700,000                  人民币普通股                 
  中国工商银行-鹏华优质治理股票型证券投资基金(LOF)            1,660,962                  人民币普通股                 
  中国光大银行股份有限公司-巨田资源优选混合型证券投资基金     1,500,000                  人民币普通股                 
  兴华证券投资基金                                             1,499,948                  人民币普通股                 
  中国建设银行-华宝兴业多策略增长证券投资基金                 869,727                    人民币普通股                 
  上述股东关联关系或一致   公司控股股东山东金岭铁矿与其他股东无关联关系和一致行动;未知其他股东之间是否存在关联关系和  
  行动的说明               一致行动。                                                                                  
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说明:1、山东金岭铁矿冻结或质押股份17,933,106股系违背股改承诺时用于追加对价的股份。
         2、淄博工业发展有限公司冻结或质押股份8,832,822股系司法冻结。
    三、报告期内持有本公司5%以上股份股东仅有控股股东山东金岭铁矿。
    四、报告期内公司控股股东或实际控制人未发生变化,仍为山东金岭铁矿。
    
    第四节  董事、监事、高级管理人员情况
    
    一、报告期内公司董事、监事、高级管理人员均未持有本公司股票、股票期权。
    二、报告期内公司董事、监事、高级管理人员未发生新聘或解聘情况。
    
    第五节  董事会报告
    
    一、报告期内经营情况回顾
    (一)报告期总体经营情况
    2007年上半年,公司实现营业总收入34,261.19万元,比上年同期增加29,267.53万元;实现营业利润12,566.79万元,比上年同期增加17,402.34万元;实现利润总额12,546.72万元,比上年同期增加17,422.20万元;实现净利润8,406.30万元,比上年同期增加13,281.78万元。
    造成以上指标大幅度增加的主要原因是:公司在报告期内实施了重大资产重组,公司全部资产及1.63亿元以外的负债全部置出上市公司,山东金岭铁矿以铁山辛庄矿区、侯庄矿区、选矿厂等同等价值的优质资产注入上市公司,资产交割于2006年7月31日完成。资产交割完成后,公司的盈利能力得到了提高。
    (二)公司主营业务范围及经营状况
    报告期内,公司以铁精粉、铜金属、钴金属的生产销售为主业,实现主营业务收入30,176.48万元,主营业务利润17,286.73万元。
    (1)主营业务分行业、产品情况表               单位:人民币万元


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  主营业务分行业情况                                                                                                   
  分行业或分产品               营业收入                      营业成本                   毛利率(%)                    
  采选行业                     28,841.25                     11,103.50                  61.50%                         
  机械加工                     1,335.23                      1,301.72                   2.51%                          
  主营业务分产品情况                                                                                                   
  铁精粉                       26,544.70                     10,778.24                  59.40%                         
  铜精粉                       2,188.78                      250.91                     88.54%                         
  钴精粉                       107.77                        74.35                      31.01%                         
  机械加工                     1,335.23                      1,301.72                   2.51%                          
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(2)占公司主营业务收入或主营业务利润总额10%以上的主要产品
    (单位:人民币万元)


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  主要产品                 销售收入                         销售成本                            毛利率(%)            
  铁精粉                   26,544.70                        10,778.24                           59.40                  
  铜精粉                   2,188.78                         250.91                              88.54                  
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(3)主营业务分地区情况                     单位:人民币万元


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  地区                                                             营业收入                                            
  山东省内                                                         19,882.40                                           
  山东省外                                                         10,294.08                                           
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(三)公司报告期内盈利能力、利润构成发生变化的情况
    (1)主营业务盈利能力(毛利率)与上年相比发生重大变化的原因:因公司重大资产置换已于2006年7月末完成,公司主营业务范围发生重大变化,经营状况出现明显好转,盈利能力较上年同期出现大幅度提高。
    (2)利润构成与上年度相比发生重大变化的原因分析:本报告期主营业务利润17,286.73万,占主营业务收入30,176.48万元的比率为57.29%,较上年同期的33.43%上升了23.86%;本报告期期间费用5,073.03万元,占主营业务收入30,176.48万元的比率为16.81%,较上年同期的131.53%降低了114.72%。出现上述重大变化的原因是公司进行了重大资产重组,置入高效优质资产,提高了公司盈利能力,降低了期间费用。
    二、公司投资情况
    截止到报告期末,公司没有募集资金和对外投资。
    三、公司本年至下一报告期期末利润预测情况
    因公司重大资产置换已于2006年7月末完成,公司经营状况出现明显好转,预计下一报告期期末累计净利润较上年同期会出现大幅度提高。
    第六节  重要事项
    
    一、重要事项
    1、公司治理实际情况:公司自改制上市以来,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,建立现代企业制度,规范公司运作。报告期内公司对章程进行了重新修订,并经2006年第一次临时股东大会审议通过,报告期内制定了《股东大会议事规则》、《董事会议事规则》、《监事会议事规则》、《累积投票制实施细则》、《重大交易决策制度》、《关联交易决策制度》、《募集资金管理制度》,并经2006年第二次临时股东大会审议通过。
    根据中国证监会和山东监管局的要求,积极开展公司专项治理活动,经过公司自查,发现了公司在治理中存在的问题,并形成了自查报告和整改计划,经董事会审议通过后于2007年7月17日刊登于《中国证券报》、《证券时报》和巨潮资讯网上。
    2、公司2006年度不进行利润分配、也不进行公积金转增股本。
    3、报告期内公司无担保事项。公司原有担保事项相关银行承诺在资产置换完成后转移到华光陶瓷集团或以置出资产设立的企业。
    4、报告期内无重大诉讼、仲裁事项也无收购出售资产、吸收合并情况。
    5、公司报告期内的重大关联交易事项:
    公司报告期内发生的重大关联交易为与日常经营相关的关联交易,公司报告期内向关联方淄博铁鹰钢铁有限公司销售铁精粉10,993.81万元,占主营业务收入的36.43%,所售产品的价格按照不受控的可比价格(即市场价格)定价,业务结算按照现金结算方式进行;公司报告期内向关联方山东金岭铁矿按成本价转售电力2,640.90万元;公司报告期内向关联方山东金鼎矿业股份有限公司采购铁矿石1,841.83万元,采购价格按不高于市场价格的协议价,上述关联交易对于保证公司的正常生产经营,起到了至关重要的作用。
    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、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。
    8、报告期内无大股东占用上市公司资金情况。
    9、公司在报告期内无需要履行的承诺。
     第七节  财务报告
    
    〈一〉、会计报表
    资产负债表
    会企01表
    编制单位:山东金岭矿业股份有限公司     2007年6月30日 单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           注释号      期末数                               期初数                               
                                             合并                母公司           合并               母公司            
  流动资产:                                                                                                           
  货币资金                       七、1       14,458,830.44       14,458,830.44    7,331,565.48       7,331,565.48      
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                                                                                       
  应收票据                       七、2       284,862,840.00      284,862,840.00   152,443,944.85     152,443,944.85    
  应收账款                       七、3       16,628,827.99       16,628,827.99    17,443,727.97      17,443,727.97     
  预付款项                       七、4       2,043,372.68        2,043,372.68     1,388,578.16       1,388,578.16      
  应收保费                                                                                                             
  应收分保账款                                                                                                         
  应收分保合同准备金                                                                                                   
  应收利息                                                                                                             
  其他应收款                     七、5       6,158,052.58        6,158,052.58     418,350.14         418,350.14        
  买入返售金融资产                                                                                                     
  存货                           七、6       26,799,633.99       26,799,633.99    28,829,487.58      28,829,487.58     
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                               350,951,557.68      350,951,557.68   207,855,654.18     207,855,654.18    
  非流动资产:                                                                                                         
  发放贷款及垫款                                                                                                       
  可供出售金融资产                                                                                                     
  持有至到期投资                                                                                                       
  长期应收款                                                                                                           
  长期股权投资                                                                                                         
  投资性房地产                                                                                                         
  固定资产                       七、7       250,622,592.88      250,622,592.88   253,898,042.93     253,898,042.93    
  在建工程                       七、8       3,008,788.33        3,008,788.33     2,442,752.91       2,442,752.91      
  工程物资                                                                                                             
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                       七、9       313,047,416.64      313,047,416.64   317,003,543.58     317,003,543.58    
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                                                                                         
  递延所得税资产                 七、11      793,743.01          793,743.01       622,195.72         622,195.72        
  其他非流动资产                                                                                                       
  非流动资产合计                             567,472,540.86      567,472,540.86   573,966,535.14     573,966,535.14    
  资产总计                                   918,424,098.54      918,424,098.54   781,822,189.32     781,822,189.32    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张相军           主管会计工作负责人:赵能利             会计机构负责人:黄加峰
     资产负债表(续)
    会企01表
    编制单位:山东金岭矿业股份有限公司     2007年6月30日 单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  流动负债:                                                                                                           
  短期借款                       七、12      118,910,918.00     118,910,918.00      135,737,938.00     135,737,938.00  
  向中央银行借款                                                                                                       
  吸收存款及同业存放                                                                                                   
  拆入资金                                                                                                             
  交易性金融负债                                                                                                       
  应付票据                                                                                                             
  应付账款                       七、13      17,626,551.24      17,626,551.24       6,891,800.08       6,891,800.08    
  预收款项                       七、14      2,992,481.82       2,992,481.82        2,543,035.14       2,543,035.14    
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                   七、15      22,577,423.14      22,577,423.14       2,340,693.63       2,340,693.63    
  应交税费                       七、16      50,355,291.64      50,355,291.64       6,482,331.65       6,482,331.65    
  应付利息                                   3,132,541.05       3,132,541.05        2,031,032.96       2,031,032.96    
  其他应付款                     七、17      28,013,840.30      28,013,840.30       35,043,314.09      35,043,314.09   
  应付分保账款                                                                                                         
  保险合同准备金                                                                                                       
  代理买卖证券款                                                                                                       
  代理承销证券款                                                                                                       
  一年内到期的非流动负债                                                                                               
  其他流动负债                                                                                                         
  流动负债合计                               243,609,047.19     243,609,047.19      191,070,145.55     191,070,145.55  
  非流动负债:                                                                                                         
  长期借款                                                                                                             
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                                                                                       
  其他非流动负债                                                                                                       
  非流动负债合计                                                                                                       
  负债合计                                   243,609,047.19     243,609,047.19      191,070,145.55     191,070,145.55  
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)             七、18      321,254,374.00     321,254,374.00      321,254,374.00     321,254,374.00  
  资本公积                       七、19      364,466,993.60     364,466,993.60      364,466,993.60     364,466,993.60  
  减:库存股                                                                                                           
  盈余公积                       七、20      49,067,004.37      49,067,004.37       49,067,004.37      49,067,004.37   
  一般风险准备                                                                                                         
  未分配利润                     七、21      -59,973,320.62     -59,973,320.62      -144,036,328.20    -144,036,328.20 
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合计                 674,815,051.35     674,815,051.35      590,752,043.77     590,752,043.77  
  少数股东权益                                                                                                         
  所有者权益合计                             674,815,051.35     674,815,051.35      590,752,043.77     590,752,043.77  
  负债和所有者权益总计                       918,424,098.54     918,424,098.54      781,822,189.32     781,822,189.32  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张相军           主管会计工作负责人:赵能利             会计机构负责人:黄加峰
     利  润  表
    会企02表
    编制单位:山东金岭矿业股份有限公司         2007年1-6月 单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           注释号    本期                                   上年同期                             
                                           合并                母公司             合并               母公司            
  一、营业总收入                           342,611,911.51      342,611,911.51     49,936,582.51      8,410,388.82      
  其中:营业收入                 七、22    342,611,911.51      342,611,911.51     49,936,582.51      8,410,388.82      
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                           216,944,036.01      216,944,036.01     98,245,879.49      21,398,921.690    
  其中:营业成本                 七、23    162,200,287.09      162,200,287.09     33,193,637.80      6,012,173.16      
  利息支出                                                                                                             
  手续费及佣金支出                                                                                                     
  退保金                                                                                                               
  赔付支出净额                                                                                                         
  提取保险合同准备金净额                                                                                               
  保单红利支出                                                                                                         
  分保费用                                                                                                             
  营业税金及附加                 七、24    3,466,283.05        3,466,283.05       95,625.24          55,149.58         
  销售费用                                 1,379,056.50        1,379,056.50       9,082,852.44       782,533.46        
  管理费用                                 45,071,335.88       45,071,335.88      28,240,796.82      5,529,000.57      
  财务费用                       七、25    4,279,873.22        4,279,873.22       26,985,219.69      9,020,064.92      
  资产减值损失                             547,200.27          547,200.27         647,747.50                           
  加:公允价值变动收益(损失以                                                                                         
  “-”号填列)                                                                                                        
  投资收益(损失以“-”号填列)                                                   -46,203.92         -698,687.54       
  其中:对联营企业和合营企业的                                                                                         
  投资收益                                                                                                             
  汇兑收益(损失以“-”号填列)                                                                                        
  三、营业利润(亏损以“-”号填            125,667,875.50      125,667,875.50     -48,355,500.90     -13,687,220.41    
  列)                                                                                                                 
  加:营业外收入                 七、26                                           42,108.54          20,658.54         
  减:营业外支出                 七、27    200,700.00          200,700.00         441,409.18         317,123.93        
  其中:非流动资产处置损失                                                                                             
  四、利润总额(亏损总额以“-”            125,467,175.50      125,467,175.50     -48,754,801.54     -13,983,685.80    
  号填列)                                                                                                             
  减:所得税费用                           41,404,167.92       41,404,167.92                                           
  五、净利润(净亏损以“-”号填            84,063,007.58       84,063,007.58      -48,754,801.54     -13,983,685.80    
  列)                                                                                                                 
  归属于母公司所有者的净利润               84,063,007.58       84,063,007.58      -48,542,660.89     -13,983,685.80    
  少数股东损益                                                                    -212,140.65                          
  六、每股收益:                                                                                                       
  (一)基本每股收益                       0.26                0.26               -0.19              -0.05             
  (二)稀释每股收益                       0.26                0.26               -0.19              -0.05             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:张相军           主管会计工作负责人:赵能利             会计机构负责人:黄加峰
     现金流量表
    
    编制单位:山东金岭矿业股份有限公司         2007年1-6月 单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                         本期                                   上年同期                         
                                               合并                母公司             合并              母公司         
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                 248,243,543.45      248,243,543.45     51,547,501.32     9,017,429.95   
  客户存款和同业存放款项净增加额                                                                                       
  向中央银行借款净增加额                                                                                               
  向其他金融机构拆入资金净增加额                                                                                       
  收到原保险合同保费取得的现金                                                                                         
  收到再保险业务现金净额                                                                                               
  保户储金及投资款净增加额                                                                                             
  处置交易性金融资产净增加额                                                                                           
  收取利息、手续费及佣金的现金                                                                                         
  拆入资金净增加额                                                                                                     
  回购业务资金净增加额                                                                                                 
  收到的税费返还                                                                      2,049,489.71                     
  收到其他与经营活动有关的现金                 87,032.11           87,032.11          17,711,068.52     18,451,191.82  
  经营活动现金流入小计                         248,330,575.56      248,330,575.56     71,308,059.55     27,468,621.77  
  购买商品、接受劳务支付的现金                 128,011,055.02      128,011,055.02     30,964,899.31     7,879,412.39   
  客户贷款及垫款净增加额                                                                                               
  存放中央银行和同业款项净增加额                                                                                       
  支付原保险合同赔付款项的现金                                                                                         
  支付利息、手续费及佣金的现金                                                                                         
  支付保单红利的现金                                                                                                   
  支付给职工以及为职工支付的现金               44,169,782.97       44,169,782.97      10,752,117.04     2,061,258.55   
  支付的各项税费                               36,859,472.33       36,859,472.33      1,277,767.86      674,347.17     
  支付其他与经营活动有关的现金                 9,625,669.96        9,625,669.96       27,246,192.38     16,437,498.77  
  经营活动现金流出小计                         218,665,980.28      218,665,980.28     70,240,976.59     27,052,516.88  
  经营活动产生的现金流量净额                   29,664,595.28       29,664,595.28      1,067,082.96      416,104.89     
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                                                   
  取得投资收益收到的现金                                                                                               
  处置固定资产、无形资产和其他长期资产收回的                                          62,945.00         62,945.00      
  现金净额                                                                                                             
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                                                62,945.00         62,945.00      
  购建固定资产、无形资产和其他长期资产支付的   2,487,661.25        2,487,661.25       2,055,823.87      648,715.37     
  现金                                                                                                                 
  投资支付的现金                                                                                                       
  质押贷款净增加额                                                                                                     
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                         2,487,661.25        2,487,661.25       2,055,823.87      648,715.37     
  投资活动产生的现金流量净额                   -2,487,661.25       -2,487,661.25      -1,992,878.87     -585,770.37    
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                                                   
  其中:子公司吸收少数股东投资收到的现金                                                                               
  取得借款收到的现金                                                                                                   
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                                                                                 
  偿还债务支付的现金                           16,827,020.00       16,827,020.00      20,000.00         20,000.00      
  分配股利、利润或偿付利息支付的现金           3,222,649.07        3,222,649.07       507,133.01        9,135.29       
  其中:子公司支付给少数股东的股利、利润                                                                               
  支付其他与筹资活动有关的现金                                                        55,993.77         1,166.36       
  筹资活动现金流出小计                         20,049,669.07       20,049,669.07      583,126.78        30,301.65      
  筹资活动产生的现金流量净额                   -20,049,669.07      -20,049,669.07     -583,126.78       -30,301.65     
  四、汇率变动对现金及现金等价物的影响                                                -83,310.14        -1,016.36      
  五、现金及现金等价物净增加额                 7,127,264.96        7,127,264.96       -1,592,232.83     -200,983.49    
  加:期初现金及现金等价物余额                 7,331,565.48        7,331,565.48       46,760,337.55     40,298,913.08  
  六、期末现金及现金等价物余额                 14,458,830.44       14,458,830.44      45,168,104.72     40,097,929.59  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:张相军           主管会计工作负责人:赵能利             会计机构负责人:黄加峰
     现金流量表(续)
    
    编制单位:山东金岭矿业股份有限公司         2007年1-6月 单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                  行次     合并               母公司             
  1、将净利润调节为经营活动现金流量:                                                                               
  净利润                                                                34       84,063,007.58      84,063,007.58      
  加:资产减值准备                                                      35       547,200.27         547,200.27         
  固定资产折旧、油气资产折耗、生产性生物性资产折旧                      36       14,992,849.60      14,992,849.60      
  无形资产摊销                                                          37       3,956,126.94       3,956,126.94       
  长期待摊费用摊销                                                      38                                           
  处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)       39                                           
  固定资产报废损失(收益以“-”号填列)                                 40                                           
  公允价值变动损失(收益以“-”号填列)                                 41                                           
  财务费用(收益以“-”号填列)                                         42       4,279,873.22       4,279,873.22       
  投资损失(收益以“-”号填列)                                         43                                           
  递延所得税资产减少(增加以“-”号填列)                               44       -171,547.29        -171,547.29        
  递延所得税负债增(减少以“-”号填列)                                 45                                           
  存货的减少(增加以“-”号填列)                                       46       2,029,853.59       2,029,853.59       
  经营性应收项目的减少(增加以“-”号填列)                             47       -137,998,492.13    -137,998,492.13    
  经营性应付项目的增加(减少以“-”号填列)                             48       57,965,723.50      57,965,723.50      
  其他                                                                  49                                           
  经营活动产生的现金流量净额                                            50       29,664,595.28      29,664,595.28      
  2、不涉及现金收支的重大投资和筹资活动                                 51                                           
  债务转为资本                                                          52                                           
  一年内到期的可转换公司债券                                                                                        
  融资租入固定资产                                                      53                                           
  3、现金及现金等价物净变动情况:                                       54                                           
  现金的期末余额                                                        55       14,458,830.44      14,458,830.44      
  减:现金的期初余额                                                            7,331,565.48       7,331,565.48       
  加:现金等价物的期末余额                                              56                                           
  减:现金等价物的期初余额                                              57                                           
  现金及现金等价物净增加额                                              58       7,127,264.96       7,127,264.96       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张相军           主管会计工作负责人:赵能利             会计机构负责人:黄加峰 所有者权益变动表
    编制单位:山东金岭矿业股份有限公司                        2007年06月30日                                         单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目   本期金额                                           上年金额                                                   
         归属于母公司所有者权益                  少  所有   归属于母公司所有者权益                      少数股  所有者 
         实收   资本   减  盈余   一  未分   其  数  者权   实收资  资本公  减  盈余公  一  未分配  其  东权益  权益合 
         资本   公积   :  公积   般  配利   他  股  益合   本(或  积      :  积      般  利润    他          计     
         (或          库         风  润         东  计     股本)          库          风                             
         股本          存         险             权                         存          险                             
         )            股         准             益                         股          准                             
                                  备                                                    备                             
  一、   321,2  364,4      49,06      -144,          590,1  259,25  194,47      49,067      -259,2      33,986  277,51 
  上年   54,37  66,99      7,004      658,5          29,84  4,374.  8,770.      ,004.3      76,347      ,861.2  0,663. 
  年末   4.00   3.60       .37        23.92          8.05   00      86          7           .14         2       31     
  余额                                                                                                                 
  加:                                622,1          622,1                                                             
  会计                                95.72          95.72                                                             
  政策                                                                                                                 
  变更                                                                                                                 
  前期                                                                                                                 
  差错                                                                                                                 
  更正                                                                                                                 
  二、   321,2  364,4      49,06      -144,          590,7  259,25  194,47      49,067      -259,2      33,986  277,51 
  本年   54,37  66,99      7,004      036,3          52,04  4,374.  8,770.      ,004.3      76,347      ,861.2  0,663. 
  年初   4.00   3.60       .37        28.20          3.77   00      86          7           .14         2       31     
  余额                                                                                                                 
  三、                                84,06          84,06          1,710,                  -48,54      -470,9  -47,30 
  本年                                3,007          3,007          029.10                  2,660.      67.18   3,598. 
  增减                                .58            .58                                    89                  97     
  变动                                                                                                                 
  金额                                                                                                                 
  (减                                                                                                                 
  少以                                                                                                                 
  “-”                                                                                                                
  号填                                                                                                                 
  列)                                                                                                                 
  (一                                84,06          84,06                                  -48,54      -212,1  -48,75 
  )净                                3,007          3,007                                  2,660.      40.65   4,801. 
  利润                                .58            .58                                    89                  54     
  (二                                                              1,710,                              -258,8  1,451, 
  )直                                                              029.10                              26.53   202.57 
  接计                                                                                                                 
  入所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  的利                                                                                                                 
  得和                                                                                                                 
  损失                                                                                                                 
  1.可                                                                                                                
  供出                                                                                                                 
  售金                                                                                                                 
  融资                                                                                                                 
  产公                                                                                                                 
  允价                                                                                                                 
  值变                                                                                                                 
  动净                                                                                                                 
  额                                                                                                                   
  2.权                                                             159,44                              -258,8  -99,37 
  益法                                                              8.98                                26.53   7.55   
  下被                                                                                                                 
  投资                                                                                                                 
  单位                                                                                                                 
  其他                                                                                                                 
  所有                                                                                                                 
  者权                                                                                                                 
  益变                                                                                                                 
  动的                                                                                                                 
  影响                                                                                                                 
  3.与                                                                                                                
  计入                                                                                                                 
  所有                                                                                                                 
  者权                                                                                                                 
  益项                                                                                                                 
  目相                                                                                                                 
  关的                                                                                                                 
  所得                                                                                                                 
  税影                                                                                                                 
  响                                                                                                                   
  4.其                                                             1,550,                                      1,550, 
  他                                                                580.12                                      580.12 
  上述                                84,06          84,06          1,710,                  -48,54      -470,9  -47,30 
  (一                                3,007          3,007          029.10                  2,660.      67.18   3,598. 
  )和                                .58            .58                                    89                  97     
  (二                                                                                                                 
  )小                                                                                                                 
  计                                                                                                                   
  (三                                                                                                                 
  )所                                                                                                                 
  有者                                                                                                                 
  投入                                                                                                                 
  和减                                                                                                                 
  少资                                                                                                                 
  本                                                                                                                   
  1.所                                                                                                                 
  有者                                                                                                                 
  投入                                                                                                                 
  资本                                                                                                                 
  2.股                                                                                                                
  份支                                                                                                                 
  付计                                                                                                                 
  入所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  的金                                                                                                                 
  额                                                                                                                   
  3.其                                                                                                                
  他                                                                                                                   
  (四                                                                                                                 
  )利                                                                                                                 
  润分                                                                                                                 
  配                                                                                                                   
  1.提                                                                                                                
  取盈                                                                                                                 
  余公                                                                                                                 
  积                                                                                                                   
  2.提                                                                                                                 
  取一                                                                                                                 
  般风                                                                                                                 
  险准                                                                                                                 
  备                                                                                                                   
  3.对                                                                                                                
  所有                                                                                                                 
  者(                                                                                                                 
  或股                                                                                                                 
  东)                                                                                                                 
  的分                                                                                                                 
  配                                                                                                                   
  4.其                                                                                                                
  他                                                                                                                   
  (五                                                                                                                 
  )所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  内部                                                                                                                 
  结转                                                                                                                 
  1.资                                                                                                                
  本公                                                                                                                 
  积转                                                                                                                 
  增资                                                                                                                 
  本(                                                                                                                 
  或股                                                                                                                 
  本)                                                                                                                 
  2.盈                                                                                                                
  余公                                                                                                                 
  积转                                                                                                                 
  增资                                                                                                                 
  本(                                                                                                                 
  或股                                                                                                                 
  本)                                                                                                                 
  3.盈                                                                                                                
  余公                                                                                                                 
  积弥                                                                                                                 
  补亏                                                                                                                 
  损                                                                                                                   
  4.其                                                                                                                
  他                                                                                                                   
  四、   321,2  364,4      49,06      -59,9          674,8  259,25  196,18      49,067      -307,8      33,515  230,20 
  本期   54,37  66,99      7,004      73,32          15,05  4,374.  8,799.      ,004.3      19,008      ,894.0  7,064. 
  期末   4.00   3.60       .37        0.62           1.35   00      96          7           .03         4       34     
  余额                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张相军                                 主管会计工作负责人:赵能利                              会计机构负责人:黄加峰
    
     〈二〉、会计报表附注 会计报表附注
         
    一、公司基本情况
    山东金岭矿业股份有限公司(以下简称”公司”或“本公司”)原名山东淄博华光陶瓷股份有限公司,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、原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日经中国证监会以证监发字[1996]322号文批复为社会募集的上市股份公司,股本总额51,740,000股,并于1996年11月28日在深交所挂牌交易,股票代码000655。
    1997年6月, 根据公司1996年度股东大会决议,公司以1996年末股本总额51,740,000股为基数,向全体股东实施10送6.2转增1.8股的利润分配方案,共向全体股东送转股份41,392,000股,股份送、转完成后公司股本总额增至93,132,000股。
    1998年12月,经山东省人民政府鲁证字(1998)305号文批复,并于1999年9月经中国证监会证监公司字[1999]95号文批准,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,吸收合并后公司股本总额增至116,387,813股。
    2000年3月,公司以1999年末股本总额为基数,实施10配3的配股方案,共向全体股东配售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,配股完成后公司股本总额增至125,907,813股。
    2002年7月,根据公司2001年度股东大会决议,公司以2001年末股本总额125,907,813股为基数,向全体股东实施10送1.5股的利润分配方案,共以未分配利润向全体股东送股18,886,171股,送股完成后公司股本总额增至144,793,984股。
    2002年11月,经中国证监会证监发行字[2002]13号文批准,公司发行人民币普通股17,240,000股(增发),其中向老股东优先发售921,187股,向其他股东发售16,318,813股,增发完成后,公司股本总额增至162,033,984股。
    2003年6月,根据2002年度股东大会决议,公司以未分配利润向全体股东送红股32,406,797股、以资本公积金转增股本64,813,593股,股份送、转完成后公司股本总额增至259,254,374股。
    2006年6月,公司召开相关股东会议,审议通过了关于股权分置改革方案的议案。公司股权分置改革与重大资产重组相结合,山东金岭铁矿以其合法拥有的侯家庄、铁山辛庄铁矿、选矿厂等铁矿石采选业务经营性资产及少量辅助性资产与公司合法拥有的整体资产以及除1.63亿元负债之外的其它全部负债进行置换。置入净资产评估值高于置出净资产评估值形成的置换差额由公司向山东金岭铁矿非公开发行62,000,000股股份换取,并于2006年10月完成了非公开发行,公司股本总额增至321,254,374股,公司名称变更为山东金岭矿业股份有限公司。
    公司法人营业执照注册号:3700001805174
    公司法定代表人:张相军
    公司住所:山东省淄博市张店区中埠镇
    公司经营范围:铁矿开采,铁精粉、铜精粉、钴精粉的生产、销售、机械加工;货物出口。
    
    二、不符合会计核算前提的说明
    公司无不符合会计核算前提的情形。
    
    三、主要会计政策、会计估计和合并财务报表的编制方法
    (一)会计制度:公司原执行《企业会计准则》、《企业会计制度》及其补充规定。
    本财务报表及财务报表附注按照《企业会计准则》(2006年版)及其相关规定编制。
    (二)会计期间
    采用公历年度,即从1月1日起至12月31日止为一个会计年度。
    (三)记账本位币:以人民币为记账本位币。
    (四)记账基础和计量属性
    采用借贷记账法,以权责发生制为记账基础。
    (五)外币业务的核算方法及外币财务报表的折算方法
    1、外币交易采用交易发生日的即期汇率将外币金额折合为记账本位币金额。
    期末按照下列方法对外币货币性项目和外币非货币性项目进行处理:
    (1)外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益。
    (2)外币非货币性项目,以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额;以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动处理,计入当期损益。
    2、汇兑损益的处理方法:与购建或生产符合资本化条件的资产相关的外币借款产生的汇兑损益,按照借款费用的处理原则处理;除上述情况外,发生的汇兑损益均应计入当期财务费用。
    3、外币财务报表的折算方法
    (1) 资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。
    (2) 利润表中的收入和费用项目,采用交易发生日的即期汇率折算。
    (3) 上述折算产生的差异作为外币财务报表折算差额处理,在资产负债表中所有者权益项目下单独列示。
    (六)现金及现金等价物的确定标准:现金指库存现金以及可以随时用于支付的存款;
    公司将期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资,确认为现金等价物。
    (七)存货核算方法:
    公司存货包括原材料、自制半成品、在产品、产成品、低值易耗品等,存货购入时均按计划成本计价,产成品发出采用加权平均法计算结转成本,低值易耗品按“一次摊销法”核算。
    公司期末存货按成本与可变现净值孰低计价。可变现净值是指在正常生产经营过程中,以存货的估计售价减去至完工估计将要发生的成本和估计的销售费用以及相关税金后的净额。当公司的存货遭受毁损、全部或部分陈旧过时,使其可变现净值低于成本时,按成本与可变现净值的差额,单项计提存货跌价准备,预计的存货跌价损失计入当期损益。
     (八) 长期股权投资
    (1) 企业合并形成的长期股权投资,按照下列规定确定其初始投资成本:
    ① 同一控制下的企业合并,合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。
    合并方以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。
    ② 非同一控制下的企业合并,购买方在购买日按照《企业会计准则第20号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。
    (2) 除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其初始投资成本:
    ① 以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。
    ② 以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。
    ③ 投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本。
    ④ 通过非货币性资产交换取得的长期股权投资,其初始投资成本按照《企业会计准则第7号——非货币性资产交换》确定。
    ⑤ 通过债务重组取得的长期股权投资,其初始投资成本按照《企业会计准则第12号——债务重组》确定。
    2、长期股权投资的核算
    对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算;能够对被投资单位实施控制的长期股权投资以及对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资采用成本法核算。
    3、长期股权投资减值准备的确认标准及计提方法:
    (1) 长期股权投资减值准备的确认标准:公司期末对由于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账面价值,并且这种降低的价值在可预计的未来期间内不可能恢复,应将可收回金额低于长期股权投资账面价值的差额确认为长期股权投资减值准备。长期股权投资减值准备一经计提,不予转回。
    (2) 长期股权投资减值准备的计提方法:按个别投资项目计提。 
    (九)投资性房地产
    1、初始计量
    投资性房地产按照成本进行初始计量。
    (1) 外购投资性房地产的成本,包括购买价款、相关税费和可直接归属于该资产的其他支出。
    (2) 自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
    (3) 以其他方式取得的投资性房地产的成本,按照相关会计准则的规定确定。
    2、后续计量
    公司期末采用成本模式对投资性房地产进行后续计量。
    3、折旧或摊销
    采用成本模式计量的投资性房地产,按期计提折旧或进行摊销。
    4、减值的处理
    公司期末对采用成本模式计量的投资性房地产逐项进行检查,如果其可收回金额低于账面价值,则按单项投资性房地产可收回金额低于其账面价值的差额,计提减值准备。减值准备一经计提,不予转回。
    (十) 固定资产
    1、固定资产的确认标准:固定资产是指同时具有下列特征的有形资产:
    (1) 为生产商品、提供劳务、出租或经营管理而持有的;
    (2) 使用寿命超过一个会计年度。
    2、固定资产按实际成本进行初始计量。
    投资者投入固定资产的成本,按照投资合同或协议约定的价值确定。
    非货币性资产交换、债务重组、企业合并和融资租赁取得的固定资产的成本,分别按照《企业会计准则第7号——非货币性资产交换》、《企业会计准则第12号——债务重组》、《企业会计准则第20号——企业合并》和《企业会计准则第21号——租赁》确定。
    3、固定资产折旧采用直线法
    固定资产类别及预计可使用年限、残值率及年折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  固定资产类别                    预计使用寿命              预计残值率                   年折旧率                      
  房屋及建筑物                    10-30年                   5%                           3.17%-9.50%                   
  动力设备                        11年                      5%                           8.63%                         
  传导设备                        15年                      5%                           6.33%                         
  机器设备                        4-10年                    5%                           9.50%-23.75%                  
  运输设备                        3-6年                     5%                           15.83%-31.67%                 
  专用设备                        4-7年                     5%                           13.57%-23.75%                 
  电力设备                        14-20年                   5%                           4.75%-6.79%                   
  电子设备及其他                  4-10年                    5%                           9.50%-23.75%                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、固定资产的后续支出
    固定资产的后续支出是指固定资产在使用过程中发生的更新改造支出、修理费用等。
    固定资产的更新改造等后续支出,满足以下条件的,应当计入固定资产成本,如有被替换的部分,应扣除其账面价值;不满足以下确认条件的固定资产修理费用等,应当在发生时计入当期损益。
    (1) 发生后续支出的固定资产是为生产商品、提供劳务、出租或经营管理而持有的;
    (2) 使用寿命超过一个会计年度。
    5、固定资产减值准备
    年末公司对由于市价持续下跌、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其账面价值,按单项固定资产可收回金额低于其账面价值的差额,计提固定资产减值准备。
    对长期闲置不用,在可预见的未来不会再使用,且已无转让价值的;或由于技术进步原因,已不可使用的固定资产;或虽可使用,但使用后产生大量不合格品的;或已遭毁损,不再具有使用价值和转让价值及其它实质上不能再给企业带来经济利益的固定资产,全额计提减值准备。固定资产减值准备一经计提,不予转回。
    (十一) 在建工程
    1、在建工程的计价
    按各项工程所发生的实际成本核算。工程达到预定可使用状态时,按工程项目的实际成本结转固定资产。工程完工交付使用前发生的与工程有关的借款所发生的、满足资本化条件的借款费用支出计入工程造价;交付使用后,其有关利息支出计入当期损益。
    2、在建工程减值准备
    年末公司对单项在建工程资产可收回金额低于其账面价值的差额,计提在建工程减值准备。在建工程减值准备一经计提,不予转回。
    存在下列情形的在建工程按单项计提减值准备:
    (1) 长期停建并且预计在未来3年内不会重新开工的在建工程;
    (2) 所建项目无论在性能上,还是在技术上已经落后,并且给企业带来的经济利益具有很大的不确定性;
    (3) 其他足以证明在建工程已经发生减值的情形。
    (十二) 无形资产
    1、无形资产的计价
    购入的无形资产,按实际支付的价款计价;股东投入的无形资产,按投资各方确认的价值计价;自行开发的无形资产,其开发阶段的支出能够形成无形资产的,计入无形资产价值;债务重组方式取得的无形资产按《企业会计准则——债务重组》的有关规定计价;非货币性交易取得的无形资产按《企业会计准则——非货币性交易》的有关规定计价。
    2、无形资产的摊销:使用寿命有限的无形资产,在使用寿命内按直线法摊销,计入当期损益。使用寿命不确定的无形资产,不予摊销。
    3、无形资产减值准备
    期末对无形资产逐项进行检查,如果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;某项无形资产的市价在当期大幅下降,在剩余摊销年限内预期不会恢复;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;其他足以证明某项无形资产实质上已经发生了减值的情形,则对其可收回金额低于账面价值的差额按单个无形资产项目计提减值准备。减值准备一经计提,不予转回。
    (十三) 长期待摊费用
    长期待摊费用主要包括长期预付租金、长期预付租赁费、筹建期除购建固定资产以外所发生的费用等。
    长期待摊费用在受益期限内合理进行摊销。
    (十四)金融工具的确认和计量
    1、分类
    金融工具分为下列五类:
    (1) 以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或交易性金融负债、指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债;
    (2) 持有至到期投资;
    (3) 贷款和应收款项;
    (4) 可供出售金融资产;
    (5) 其他金融负债。
    2、确认
    (1)初始确认:公司成为金融工具合同的一方时,应确认一项金融资产或金融负债。
    (2)终止确认:
    ①金融资产满足下列条件之一的,应当终止确认:
    A、收取该金融资产现金流量的合同权利终止
    B、该金融资产已转移,且符合《企业会计准则第23号—金融资产转移》规定的金融资产终止确认条件。
    ②金融负债终止确认:金融负债的现时义务全部或部分已经解除的,应终止确认该金融负债或其一部分。
    3、计量
    (1) 以公允价值计量且其变动计入当期损益的金融资产或金融负债:按照取得时的公允价值作为初始确认金额,相关的交易费用在发生时计入当期损益。支付的价款中包含已宣告发放的现金股利或债券利息,单独确认为应收项目。持有期间取得的利息或现金股利,确认为投资收益。资产负债表日,将其公允价值变动计入当期损益。
    (2) 持有至到期投资:按取得时的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含已宣告发放债券利息的,单独确认为应收项目。持有期间按照实际利率法确认利息收入,计入投资收益。
    (3) 应收款项:按从购货方应收的合同或协议价款作为初始入账金额。持有期间采用实际利率法,按摊余成本进行后续计量。
    (4) 可供出售金融资产:按取得该金融资产的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含了已宣告发放的债券利息或现金股利的,单独确认为应收项目。持有期间取得的利息或现金股利,计入投资收益。期末,可供出售金融资产以公允价值计量,且公允价值变动计入资本公积(其他资本公积)。
    (5) 其他金融负债:按其公允价值和相关交易费用之和作为初始入账金额,按摊余成本进行后续计量。
    4、金融资产减值准备
    期末,对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产,有客观证据表明其发生了减值的,根据其预计未来现金流量现值低于账面价值之间差额计提减值准备。
    (1)应收款项
    对于单项金额重大的应收款项,应单独进行减值测试,有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,计提坏账准备。
    对于其他应收款项以及经单独测试后未减值的应收款项,根据逾期账龄,按其余额及相应的计提比例计提坏账准备:
    


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  账龄                                                       坏账准备提取比例(%)                                     
  逾期1年                                                    10                                                        
  逾期1—2年                                                 30                                                        
  逾期2—3年                                                 50                                                        
  逾期3—5年                                                 80                                                        
  逾期5年以上                                                100                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应收款项逾期的确认方法:超过销售合同或收汇方式规定的收款期尚未收回的款项确认为逾期。
    应收款项计提坏账准备后,有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的坏账准备应当予以转回,计入当期损益。
    
    (2)持有至到期投资
    对持有至到期投资,单项或按类似信用风险特征划分为若干组合进行减值测试,有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提减值准备。
    持有至到期投资计提减值准备后,有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值准备应当在不超过假定不计提减值准备情况下该金融资产在转回日的摊余成本部分应当予以转回,计入当期损益。
    (3)可供出售金融资产
    如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,则按其预计未来现金流量现值低于其账面价值的差额,计提减值准备。
    可供出售金融资产发生减值时,应当将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失,计入减值准备。
    对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失应当予以转回计入当期损益;可供出售权益工具投资发生的减值损失,不得通过损益转回。
    (十五) 借款费用
    1、借款费用资本化的确认原则
    借款费用包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。企业发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
    符合资本化条件的资产,包括需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    借款费用同时满足下列条件的,开始资本化:
    (1) 资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    (2) 借款费用已经发生;
    (3) 为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。
    2、借款费用资本化的期间
    为购建或者生产符合资本化条件的资产发生的借款费用,满足上述资本化条件的,在该资产达到预定可使用或者可销售状态前所发生的,计入该资产的成本,在达到预定可使用或者可销售状态后所发生的,于发生当期直接计入财务费用。
    3、借款费用资本化金额的计算方法
    在资本化期间内,每一会计期间的利息(包括折价或溢价的摊销)资本化金额,按照下列方法确定:
    (1) 为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。
    (2) 为购建或者生产符合资本化条件的资产而占用了一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    (十六)职工薪酬
    职工薪酬是指为获取职工提供的服务而给予各种形式的报酬以及其他相关支出,包括职工工资、奖金、各种补贴及货币、非货币性福利等相关支出。
    公司根据职工为其提供服务的会计期间,按职工提供服务的受益对象,将职工薪酬计入相关资产成本或当期损益:
    1、由生产产品、提供劳务负担的职工薪酬,计入产品成本或劳务成本;
    2、由在建工程、无形资产负担的职工薪酬,计入建造固定资产或无形资产成本;
    3、因解除与职工的劳动关系给予的补偿,计入当期管理费用;
    除上述之外的其他职工薪酬计入当期管理费用或销售费用。
    (十七)租赁
    1、分类:租赁分为融资租赁和经营租赁。
    符合下列一项或数项标准的,认定为融资租赁:
    (1) 在租赁期届满时,租赁资产的所有权转移给承租人。
    (2) 承租人有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人将会行使这种选择权。
    (3) 即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分。
    (4) 承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值;出租人在租赁开始日的最低租赁收款额现值,几乎相当于租赁开始日租赁资产公允价值。
    (5) 租赁资产性质特殊,如果不作较大改造,只有承租人才能使用。
    不满足上述条件的,认定为经营租赁。
    2、会计处理
    按照《企业会计准则第21号——租赁》的规定处理。
    (十八)收入确认原则
    1、销售商品在满足以下条件时确认收入实现:
    (1) 已将商品所有权上的主要风险和报酬转移给购货方;
    (2) 企业既没有保留通常与所有权相联系的继续管理权,也没有对已出售的商品实施控制;
    (3) 与交易相关的经济利益很可能流入企业;
    (4) 收入的金额能够可靠地计量;
    (5) 相关的已发生或将发生的成本能够可靠地计量。
    2、提供劳务的收入确认和计量方法:①同一会计年度内开始并完成的劳务,在完成劳务时确认实际收入。②劳务开始和完成分属不同的会计年度,在提供劳务交易的结果能够可靠估计的情况下,在资产负债表日按完工百分比法确认相关劳务收入。在提供劳务交易的结果不能可靠估计的情况下,在资产负债表日按已经发生并预计能够补偿的劳务成本金额确认收入。
    3、让渡资产使用权收入的确认和计量方法:让渡无形资产(如商标权、专利权、专营权、软件版权等),以及其他非现金资产的使用权而形成的使用费收入,按有关合同或协议规定的收费时间和方法计算确定。
    上述收入的确定应同时满足:①与交易相关的经济利益能够流入企业;②收入的金额能够可靠地计量。
    (十九)政府补助
    1、确认原则:政府补助同时满足下列条件的,予以确认:
    (1) 企业能够满足政府补助所附条件;
    (2) 企业能够收到政府补助。
    2、计量:政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能可靠取得的,按照名义金额计量。
    3、会计处理:与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命期内平均分配,计入当期损益。按照名义金额计量的政府补助,直接计入当期损益。
    与收益相关的政府补助,分别下列情况处理:
    (1) 用于补偿企业以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益。
    (2) 用于补偿企业已发生的相关费用或损失的,直接计入当期损益。
    (二十)所得税的会计处理方法
    公司所得税的会计处理采用资产负债表债务法。公司资产、负债的账面价值与其计税基础存在差异的,确认所产生的递延所得税资产或递延所得税负债。期末对于当期和以前期间形成的当期所得税负债(或资产),按照税法规定计算应交纳(或抵扣)的所得税费用。
    公司当期所得税和递延所得税资产或负债作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:
    (1) 企业合并;
    (2) 直接在所有者权益中确认的交易或者事项。
    (二十一)企业合并
    1、同一控制下的企业合并
    公司在企业合并中取得的资产和负债,应当按照合并日被合并方账面价值计量。取得的净资产账面价值与支付的合并对价账面价值的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    公司为进行企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,在发生时计入当期损益。
    2、非同一控制下的企业合并
    合并成本按在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值确定。公允价值与其账面价值的差额,计入当期损益。
    不同企业合并方式处理原则:
    (1)非同一控制下的吸收合并
    公司在购买日按照合并中取得被购买方各项可辨认资产、负债的公允价值确定其入账价值,企业合并成本与取得被购买方可辨认净资产公允价值的差额,确认为商誉或计入当期损益;
    (2)非同一控制下的控股合并
    公司在购买日编制合并资产负债表时,对于被购买方可辨认资产、负债按照合并中确定的公允价值列示,合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为合并资产负债表中的商誉;企业合并成本小于合并中取得被购买方可辨认净资产公允价值份额的差额,在合并资产负债表中调整盈余公积和未分配利润。
    (3)分步实现的企业合并
    公司通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和。具体根据《企业会计准则第20号—企业合并》相关规定确定。
    (二十二)合并财务报表编制方法
    根据《企业会计准则》及财政部财会字(1995)11号文《合并会计报表暂行规定》,会计报表合并范围为拥有50%以上(不含50%)股权的控股公司或虽不足50%但实质拥有经营管理控制权的公司。控股公司在纳入合并会计报表时已按《企业会计制度》作相应调整,但控股公司与母公司会计政策差异引起的调整事项,金额不大时根据重要性原则不作调整。同时,根据财政部财会工字(1996)2号文《关于合并会计报表合并范围请示的复函》规定,对资产总额、销售收入及利润总额均不足母公司与所有子公司之和的10%时,可以不纳入合并会计报表。
    公司于2006年7月实施了重大资产置换,母公司所投资的子公司全部置出上市公司,故 本期及上年末不需编制合并资产负债表,合并利润表及合并现金流量表。
    
    四、税项
    


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  税、费种类                  计税依据                                                      税(费)率                   
  增值税                      当期销项税额减当期可抵扣的进项税额                            13%-17%                    
  营业税                      租赁收入或劳务收入                                            5%                         
  城市维护建设税              应纳流转税额                                                  7%                         
  教育费附加                  应纳流转税额                                                  3%                         
  资源税                      原矿产量                                                      6-6.3元/吨                 
  企业所得税                  应纳税所得额                                                  33%                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    五、遵循企业会计准则的声明
    公司及子公司遵循财政部颁布的《企业会计准则》(2006版)及其相关规定,编制财务报表及财务报表附注。
    
    六、控股子公司及合营企业
    公司上年与山东金岭铁矿进行了重大资产置换,并于2006年8月10日完成了资产交割手续,公司将控股子公司全部置出,上年期末均不再纳入合并资产负债表,本期也不再编制合并资产负债表。
    
    七、会计报表主要项目注释
    公司上年与山东金岭铁矿进行重大资产置换后,本期损益表科目系资产置换后母公司会计报表项目,上年同期比较数系重大资产置换前原华光陶瓷股份公司同期合并数。
    同时,由于公司将控股子公司全部置出,报告期末不再编制合并资产负债表,利润表项目主要来源于置入资产产生金额,因此不再单独注释母公司会计报表项目。
    (以下会计报表注释中资产负债表项目期末数据为母公司数据)
    
    1、货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期末数(元)                            期初数(元)                          
  现金                                   45,531.58                               24,335.10                             
  银行存款                               14,413,298.86                           7,307,210.38                          
  其他货币资金                                                                                                         
  合计                                   14,458,830.44                           7,331,565.48                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、应收票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                                   期末数(元)                            期初数(元)                          
  银行承兑汇票                           284,862,840.00                          152,443,944.85                        
  合计                                   284,862,840.00                          152,443,944.85                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)公司期末应收票据未用于质押;
       (2)应收关联方票据详见注释“八、(三)关联方关系及其交易”。
    
    3、应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄       期末数(元)          比例(%   坏账准备(元)      期初数(元)          比例(%)  坏账准备(元)       
                                   )                                                                                  
  1年以内    18,476,475.55         10        1,847,647.56        19,381,919.97         10.00      1,938,192.00         
  1—2年                                                                                                               
  2—3年                                                                                                               
  3年以上                                                                                                              
  合计       18,476,475.55         10        1,847,647.56        19,381,919.97         10.00      1,938,192.00         
  应收账款净额                     16,628,827.99                 应收账款净额                     17,443,727.97        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注: (1) 应收账款中前五名金额合计17,906,770.58元,占应收账款总额的 96.92%;
    (2) 应收账款中无应收持本公司5%(含5%)以上股份的股东单位的欠款。 
    
    4、预付账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                     期末数(元)(元)         比例(%)          期初数(元)                 比例(%)        
  1年以内                  2,043,372.68               100                1,388,578.16                 100              
  1-2年                                                                                                                
  2-3年                                                                                                                
  3年以上                                                                                                              
  合计                     2,043,372.68               100                1,388,578.16                 100              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:预付账款中无持有本公司5%(含5%)以上股份的股东单位的欠款。
    
    5、其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄             期末数(元)           比例(%)  坏账准备(元)      期初数(元)      比例(%)  坏账准备(元)   
  1年内            6,842,280.64           10         684,228.06          464,833.49        10         46,483.35        
  1—2年                                                                                                               
  2—3年                                                                                                               
  3年以上                                                                                                              
  合计             6,842,280.64           10         684,228.06          464,833.49        10         46,483.35        
  其他应收款净额                          6,158,052.58                   其他应收款净额               418,350.14       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:其他应收款中无应收持本公司5%(含5%)以上股份的股东单位的欠款。
    
    6、存货


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                  期末数                                          期初数                                         
                        金额(元)              跌价准备(元)            金额(元)                 跌价准备(元)      
  原材料                9,034,880.83                                    8,113,111.09                                   
  在产品                11,893,354.48                                  10,794,104.39                                  
  库存商品              5,740,435.29                                    9,009,407.17                                   
  材料采购              180,341.09                                                                                     
  低值易耗品            727,391.64                                      677,159.12                                     
  材料成本差异          -776,769.34                                     235,705.81                                     
  合计                  26,799,633.09                                   28,829,487.58                                  
  存货净额              26,799,633.09                                   28,829,487.58                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:存货跌价准备系根据期末单个存货项目可变现净值低于其账面成本的差额计提, 截止本期末存货无减值情形。
    
    7、固定资产及累计折旧
    固定资产原值


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                 期初数(元)           本期增加(元)      本期其他   本期减少  本期其他  期末数(元)          
                                                                  增加(元)   (元)      减少(元)                        
  房屋及建筑物         188,752,885.76         5,872,988.27                                       194,625,874.03        
  动力设备                                                                                                             
  传导设备                                                                                                             
  机器设备             26,126,772.19          2,646,828.85                                       28,773,601.04         
  运输设备             19,074,860.59          1,141,329.00                                       20,216,189.59         
  电子设备及其他       7,296,781.12           894,603.50                                         8,191,384.62          
  窑炉                                                                                                                 
  专用设备             11,696,016.20          23,974.93                                          11,719,991.13         
  电力设备             12,700,150.52          1,137,675.00                                       13,837,825.52         
  合计                 265,647,466.38         11,717,399.55                                      277,364,865.93        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 累计折旧


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                期初数(元)          本期增加(元)       本期其他   本期减少   本期其他   期末数(元)         
                                                                 增加(元   (元)     减少(元                        
                                                                 )                    )                              
  房屋及建筑物        6,365,448.14          8,265,462.40                                          14,630,910.54        
  动力设备                                                                                                             
  传导设备                                                                                                             
  机器设备            1,703,194.23          2,149,124.85                                          3,852,319.08         
  运输设备            1,537,833.45          1,889,618.06                                          3,427,541.51         
  电子设备及其他      428,987.12            430,093.50                                            859,080.62           
  窑炉                                                                                                                 
  专用设备            1,187,899.48          1,483,359.90                                          2,671,259.38         
  电力设备            526,061.03            775,190.89                                            1,301,251.92         
  合计                11,749,423.45         14,992,849.60                                         26,742,273.05        
  固定资产净值        253,898,042.93                                                              250,622,592.88       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    注:(1)公司期末无固定资产用于抵押;
        (2)固定资产减值准备系根据期末单项固定资产可收回现值低于其账面成本的差额计提, 截止本期末固定资产无减值情形。
    
    8、在建工程


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程项目                 期初数(元)    本期增加(   本期其他  本期转入   本期其他  期末数(元)    预算金额  资金  
                                           元)         增加(元  固定资产   减少(元                  (万元)  来源  
                                                        )        (元)     )                                        
  选厂充填破碎工程         2,442,752.91                                                2,442,752.91            自筹  
  其他矿区改造零星工程                     566,035.42                                 566,035.42               自筹  
                                                                                                                       
                                                                                                                       
                                                                                                                       
                                                                                                                       
  合计                     2,442,752.91    566,035.42                                 3,008,788.33                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:在建工程本期无利息资本化金额。
    
    9、无形资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                  取得   原始价值(元)   期初数(元)     本期增  本期   本期摊销(元  本期其  期末数(元)     剩余期 
                        方式                                 加(元)  其他   )            他减少                 限(月) 
                                                                     增加(               (元)                          
                                                                     元)                                               
  金岭铁矿置入土地使用  置入   298,962,046.6  296,449,760.5                 3,009,685.0          293,440,075.5  584    
  权                           6              6                             2                    4                     
  候家庄矿区采矿权      置入   17,818,443.27  17,178,964.22                 767,374.80           16,411,589.42  128    
  铁山辛庄矿区采矿权    置入   3,524,041.40   3,374,818.80                  179,067.12           3,195,751.68   107    
  合计                         320,304,531.3  317,003,543.5                 3,956,126.9          313,047,416.6         
                               3              8                             4                    4                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)无形资产减值准备系根据期末单项无形资产可收回现值低于其账面成本的差额计提, 截止本期末无形资产无减值情形。
    
    10、资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           年初账面余额       本期计提额          本期减少额                  年末账面余额       
                                                                        转回              转销                         
  坏账准备                       1,984,675.35       637,744.71          90,544.44                   2,531,875.62       
  其中:应收账款                 1,938,192.00                           90,544.44                   1,847,647.56       
  其它应收款                     46,483.35          637,744.71                                      684,228.06         
  合计                           1,984,675.35       637,744.71          90,544.44                   2,531,228.62       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:公司在年末对各项资产进行减值测试,未发现其它资产有减值迹象。
    
    11、递延所得税资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                  期末数(元)                              期初数(元)                             
  坏帐准备金                            793,743.01                              622,195.72                             
  合计                                  793,743.01                              622,195.72                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    12、短期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款类别                              期末数(元)                              期初数(元)                             
  保证                                  118,910,918.00                          135737938.00                           
  抵押                                                                                                                 
  合计                                  118,910,918.00                          135737938.00                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注: 短期借款中有保证借款94,532,278.00元,由本公司控股股东山东金岭铁矿提供担保;其余保证借款24,378,640.00元中予以保留的银行债务13,993,466.00元仍由原担保方山东东大化学工业有限公司和山东玻璃总公司提供担保、另外其余借款10,385,174.00元由张店钢铁总厂提供担保。
    
    13、应付账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期末数(元)                              期初数(元)                            
  1年以内                                17,626,551.24                           6,891,800.08                          
  合计                                   17,626,551.24                           6,891,800.08                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注: 应付账款中无欠持本公司5%(含5%)以上股份的股东单位的款项。
    
    14、预收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期末数(元)                              期初数(元)                            
  1年以内                                2,992,481.82                          2,543,035.14                          
  合计                                   2,992,481.82                          2,543,035.14                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注: 预收账款中无欠持本公司5%(含5%)以上股份的股东单位的款项。
    
    15、应付职工薪酬


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                 年初账面余额      本期增加额             本期支付额           期末账面余额      
  一、工资、奖金、津贴和补贴                             42,126,535.49          42,126,535.49                          
  二、职工福利费                       1,855,792.58      5,897,714.94           769,270.40           6,984.237.12      
  三、社会保险费                                         13,777,699.79          13,777,699.79                          
  其中:1.医疗保险费                                    2,835,548.45           2,835,548.45                           
  2.基本养老保险费                                      9,249,142.95           9,249,142.95                           
  3.年金缴费                                                                                                          
  4.失业保险费                                          808,298.34             808,298.34                             
  5.工伤保险费                                          603,212.03             603,212.03                             
  6.生育保险费                                          281,498.03             281,498.03                             
  四、住房公积金                                         10,531,633.87                               10,531,633.87     
  五、工会经费和职工教育经费           484,901.05        1,474,428.74           267,900.47           1,691,429.32      
  六、非货币性福利                                                                                                     
  七、因解除劳动关系给予的补偿                                                                                         
  八、其他                                               3,370,122.83                                3,370,122.83      
  其中:以现金结算的股份支付                                                                                           
  合计                                 2,340,693.63      77,178,135.66          56,,941,406.15       22,577,423.14     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    16、应交税费


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                           税率(%)              期末数(元)                      期初数(元)                     
  增值税                         13-17                  6,502,323.91                    3,960,171.17                   
  资源税                         6-6.3元/吨             519,853.50                      789,520.50                     
  城市土地使用税                 2元/平方米             0.00                            239,590.00                     
  企业所得税                     33                     41,575,715.21                   0.00                           
  城市维护建设税                 7                      455,162.67                      484,579.86                     
  个人所得税                                            282,833.38                      215,216.07                     
  印花税及其他                                                                          184,887.11                     
  房产税                         1.2-12                 83,186.63                       82,771.46                      
  教育费附加                     4                      260,092.96                      276,902.78                     
  代征税金                       3.33                   41,619.38                       31,607.90                      
  矿山资源补偿费                 2                      634,504.00                      217,084.80                     
  合计                                                  50,355,291.64                   6,482,331.65                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    17、其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                  期末数(元)                                期初数(元)                           
  1年以内                               28,013,840.30                           35,043,314.09                      
  合计                                  28,013,840.30                           35,043,314.09                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:其他应付款中欠持本公司5%(含5%)以上股份的股东单位的款项详见注释“八、(三)关联方关系及其交易”。
    
    18、股本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                        本次变动前              本次变动增减(+,-)                           本次变动后              
                        数量          比例      发行  送股   公积金  其他          小计        数量           比例     
                                                新股         转股                                                      
  一、有限售条件股份    201,794,470   62.81%                         -94,141       -94,141     201,700,329    62.79%   
  1、国家持股                                                                                                          
  2、国有法人持股       181,628,683   56.54%                         2,495,040     2,495,040   184,123,723    57.31%   
  3、其他内资持股       20,071,646    6.25%                          -2,589,181    -2,589,181  17,576,606     5.48%    
  其中:境内非国有法人  20,071,646    6.25%                          -2,863,040    -2,863,040  17,208,606     5.37%    
  持股                                                                                                                 
  境内自然人持股        94,141        0.02%                          273,859       273,859     368,000        0.11%    
  4、外资持股                                                                                                          
  其中:境外法人持股                                                                                                   
  境外自然人持股                                                                                                       
  二、无限售条件股份    119,459,904   37.19%                         94,141        94,141      119,554,045    37.21%   
  1、人民币普通股       119,459,904   37.19%                         94,141        94,141      119,554,045    37.21%   
  2、境内上市的外资股                                                                                                  
  3、境外上市的外资股                                                                                                  
  4、其他                                                                                                              
  三、股份总数          321,254,374   100.00%                        0             0           321,254,374    100.00%  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 
    19、资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     期初数(元)            本期增加(元)       本期减少(元)          期末数(元)           
  股本溢价                 340,331,653.96                                                       340,331,653.96         
  其他资本公积             24,135,339.64                                                        24,135,339.64          
  股权投资准备                                                                                                         
  合计                     364,466,993.60                                                       364,466,993.60         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注: 
    
    20、盈余公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     期初数(元)            本期增加(元)            本期减少(元)          期末数(元)          
  法定盈余公积             49,067,004.37                                                         49,067,004.37         
  法定公益金                                                                                                           
  合计                     49,067,004.37                                                         49,067,004.37         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    21、未分配利润 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                  金额(元)                  备注                               
  期初数                                                -144,036,318.20                                                
  加:本期增加                                          84,063,007.58                                                  
  减:提取的法定盈余公积                                                                                               
  提取的法定公益金                                                                                                     
  期末数                                                -59,973,320.62                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    22、营业收入、营业成本及营业毛利
    (1) 按产品业务分部


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  产品行业    营业收入                            营业成本                           营业毛利                          
              本年数(元)         上年数(元)       本年数(元)        上年数(元)       本年数(元)        上年数(元)      
  陶瓷行业                       49,385,612.50                      32,779,381.42                      15,000,645.88   
  造纸行业                                                                                                             
  彩印业务                                                                                                             
  铁精粉      265,447,043.54                      107,782,357.80                     157,664,685.74                    
  铜精粉      21,887,824.19                       2,509,071.28                       19,378,752.91                     
  钴精粉      1,077,654.68                        743,490.55                         334,164.13                        
  机械收入    13,352,269.49                       13,017,230.83                      335,038.66                        
  合计        301,764,791.90                      124,052,150.46                     177,712,641.44                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)主营业务收入按地区分部


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区分部      主营业务收入                        主营业务成本                      营业毛利                         
                本年发生数(元)       上年同期数(元  本年发生数(元)     上年同期数(元  本年发生数(元)     上年同期数(元 
                                     )                                 )                                 )             
  山东省内      198,824,005.60                      88,988,258.19                     109,835,747.41                   
  山东省外      102,940,786.30                      35,063,892.27                     67,876,894.03                    
  合计          301,764,791.90                      124,052,150.46                    177,712,641.44                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注: ①公司向前五名客户销售收入总额为 275,933,722.88元,占公司本年全部销售收入的91.44%;
    ②铁精粉、铜精粉、钴精粉及机械收入系置入资产产生的相关主营业务收入及主营业务营业成本。
    
    23、营业税金及附加


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     本年数(元)                  上年数(元)               计缴标准                               
  城市维护建设税           2,205,816.49                60,852.43                应纳流转税额的7%                       
  教育费附加               1,260,466.56                34,772.81                应纳流转税额的4%                       
  合计                     3,466,283.05                95,625.24                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    24、财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                       本年数(元)                           上年数(元)                           
  利息支出                                   4,324,157.16                         26,900,359.52                        
  减:利息收入                               48,314.44                            16,201.72                            
  汇兑损失                                                                        83,310.14                            
  金融机构手续费及其他                       4,030.50                             17,751.75                            
  合计                                       4,279,873.22                         26,985,219.69                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    25、投资收益 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                                 本年数(元)                      上年数(元)                      
  长期投资损益:                                                                                                       
  股权投资差额摊销额                                                                   -46,203.92                      
  转让股权收益                                                                                                         
  合计                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    26、营业外收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                       本年数(元)                           上年数(元)                           
  处理固定资产净收入                                                              18,908.54                            
  罚款收入                                                                        23,200.00                            
  其他                                                                                                                 
  合计                                                                            42,108.54                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    27、营业外支出 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                       本年数(元)                            上年数(元)                          
  处理固定资产净损失                                                               410,208.46                          
  罚款支出                                   700.00                                1,229.06                            
  捐赠支出                                   200,000.00                                                                
  其他支出                                                                                                             
  合计                                       200,700.00                            441,409.18                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    28、支付的其他与经营活动有关的现金9625669.96 元,支付大额项目如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                     金额(元)                                    
  水电费                                                                   1,363,232.72                                
  业务招待费                                                               532,826.00                                  
  个人借支备用金                                                           1,114,342.94                                
  运费                                                                     1,538,800.22                                
  修理费                                                                   357,344.30                                  
  保留债务                                                                 986,847.23                                  
                                                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    29、收到的其他与投资活动有关的现金87,032.11元, 
    
    八、关联方关系及其交易
    (一)关联方关系
    1、存在控制关系的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称             注册地址                经营范围                企业性质              法定代表人   与本企业关系 
  山东金岭铁矿         山东省淄博市张店区中埠  铁矿开采,铁精粉等销售  全民所有制            张相军       母公司       
                       镇                                                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、 存在控制关系的关联方的注册资本及其变化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                              年初数(万元)        本年增加(万元)     本年减少(万元)  期末数(万元)    
  山东金岭铁矿                          13,743                                                       13,743            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、 存在控制关系的关联方所持股份或权益及其变化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                年初数                        本年增加           本年减少        期末数                      
                          金额(万元)       比例(%)  金额(万元)       金额(万元)    金额(万元)       比例(%  
                                                                                                              )       
  山东金岭铁矿            151,420,320        47.13      2,495,040                          15,142.0320        47.91    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    4、不存在控制关系的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                                                     与本公司关系                                            
  淄博铁鹰钢铁有限公司                                         同一母公司                                              
  山东金鼎矿业股份有限公司                                     同一母公司                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)关联方交易
    1、采购货物


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                            金额(元)                    交易内容                    价格政策                 
  山东金鼎矿业股份有限公司            18,418,329.47               铁矿原矿                    协议价                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、销售货物


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                             金额(元)                    交易内容                   价格政策                 
  淄博铁鹰钢铁有限公司                 109,938,126.13              铁精粉                     市场价                   
  山东金岭铁矿                         26,409,022.98               电                         成本价(代购)           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、委托加工
    2006年5月24日,公司与山东金岭铁矿签订《选矿服务协议》,公司向山东金岭铁矿提供铁矿石加工服务,定价参照以下原则确定:对某项服务存在国家定价,适用国家定价;没有国家定价的,首先参考市场定价;如果适用市场价格存在困难或者双方认为难以确定一个公允的市场价,则适用成本价加5%的利润率。协议有效限为5年,自协议生效之日起计算。2007年度1-6月份公司为山东金岭铁矿提供选矿加工,取得加工费收入9,559,788.00元。
    4、提供劳务
    2006年5月24日,公司与山东金岭铁矿签订《运输服务协议》,公司向山东金岭铁矿提供铁矿石加工生产所必须的运输服务,服务定价参照以下原则确定:对某项服务存在国家定价,适用国家定价;没有国家定价的,首先参考市场定价;如果适用市场价格存在困难或者双方认为难以确定一个公允的市场价,则适用成本价加5%的利润率。协议有效期限为5年,自协议生效之日起计算。2007年度1-6月份公司为山东金岭铁矿提供运输服务,取得运输费收入4,267,762.5元。
    
    5、租赁
    2006年5月24日,公司与山东金岭铁矿签订《房屋租赁协议》,公司向山东金岭铁矿出租两处房产,一处为矿办公楼(老)面积为1,583平方米(房产证号01-1007477),另处为矿办公楼(新)面积为4,201平方米(房产证号01-1008196),租金定价按照房产评估值除以平均年限(50年)×120%为年租金,每年总租金为85,859元,以上房屋租赁限为20年,自协议生效之日起计算。2007年度1-6月份,公司取得租赁费收入42,929.50元。
    
    6、担保
    截止报告期末,公司控股股东为本公司银行借款9,453万元提供担保。
    
    7、其他关联交易
    (1)2006年5月24日,公司与山东金岭铁矿签订《专利和专有技术使用许可协议》,山东金岭铁矿许可公司无偿使用其专利和专有技术,使用期限为20年,自协议生效之日起计算。
    (2)2006年5月24日,公司与山东金岭铁矿签订《商标使用许可协议》,山东金岭铁矿许可公司无偿使用其协议商标,使用期限为5年,自协议生效之日起计算。
    
    (三)关联方款项
    1、应收票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                             期末数(元)               期初数(元)                  占全部余额的比例(%)    
                                                                                                期末数        期初数   
  山东金岭铁矿                         94,318,840.00              18,500,000.00                 33.11         12.14    
  淄博铁鹰钢铁有限公司                 108,200,000.00             66,500,000.00                 37.98         42.64    
  合计                                  202,518,840.00            85,000,000.00                 71.09         54.78    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 
    2、应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                       期末数(元)                期初数(元)            占全部余额的比例(%)               
  淄博铁鹰钢铁有限公司           788,762.52                  164,012.61              4.27               0.85           
  合计                           788,762.52                  164,012.61              4.27               0.85           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    3、其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                       期末数(元)                期初数(元)            占全部余额的比例(%)               
  山东金岭铁矿                   949,167.69                  21,199,385.62           3.39                 59.67        
  淄博铁鹰钢铁有限公司           9,762,899.47                50,000.00               34.85                0.13         
  合计                           10,712,067.16               21249385.62             38.24                59.80        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    九、或有事项及承诺事项
    截止本报告期末,本公司为资产置换前原控股子公司山东淄博华光纸业有限公司的银行借款60万元人民币提供担保;为华光陶瓷集团有限公司的银行借款270万元人民币提供担保; 为山东东大化学工业(集团)公司的银行借款1,500万元人民币提供担保。公司的上述对外担保在资产置换时,相关银行承诺在资产置换完成后转移到华光陶瓷集团或以置出资产设立的企业;截止本期末,上述担保尚未办理转移过户手续。
    
    十、资产负债表日后事项
    截止本报告期末,公司无需要说明的资产负债表日后事项。
    
    十一、补充资料
    1、净资产收益率及每股收益计算表
    2、资产减值准备明细表
    3、非经常性损益明细表
    4、净利润差异调节表
    5、利润表调整项目标
    
    补充资料1: 
    净资产收益率及每股收益计算表
    
     编制单位:山东金岭矿业股份有限公司     2007年1-6月                    单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期利润                         净资产收益率%                          每股收益                                  
                                     全面摊薄           加权平均             全面摊薄             加权平均             
  主营业务利润                       26.22              27.96                0.55                 0.55                 
  营业利润                           18.62              19.86                0.39                 0.39                 
  净利润                             12.46              13.28                0.26                 0.26                 
  扣除非经常性损益后的净利润         12.49              13.32                0.26                 0.26                 
                                                                                                                      
  计算公式:                                                                                                           
  全面摊薄净资产收益率=报告期利润÷期末净资产                                                                          
  全面摊薄每股收益=报告期利润÷期末股份总数                                                                            
  加权平均净资产收益率=P÷(E0+NP÷2+Ei×Mi÷MO)                                                                     
  加权平均每股收益=P÷(S0+S1×Mi÷M0+Sj×Mj÷M0)                                                                   
                                                                                                                      
  相关数据:                                                                                                           
  P:报告期利润                      176,945,341.37                                               176,945,341.37       
                                     125,667,875.50                                               125,667,875.50       
                                     84,063,007.58                                                84,063,007.58        
                                     84,263,707.58                                                84,263,707.58        
  E0:期初净资产                                                                                  590,752,043.77       
  NP:报告期净利润                                                                                84,063,007.58        
  Ei:报告期发行新股或债转股等新增净资产                                                                              
  Mi:新增净资产下一月份起至报告期期末的月份数                                                                        
  M0:报告期月份数                                                                                6                    
  Ej:报告期回购或现金分红等减少净资产                                                                                
  Mj:减少净资产下一月份起至报告期期末的月份数                                                                        
  S0:期初股份总数                                                                                321,254,374.00       
  S1:报告期因公积金转增股本或股票股利分配等增加股份数                                                                
  Si:报告期其他原因增加股份数                                                                                        
  Mi:增加股份下一月份起至报告期期末的月份数                                                                          
  Sj:报告期因发行新股或债转股等增加股份数                                                                            
  Mj:增加股份下一月份起至报告期期末的月份数                                                                          
  期末净资产                                                                                      674,815,051.35       
  期末股份总数                                                                                    321,254,374.00       
  非经常性损益:                                                                                  -200,700.00          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张相军            主管会计工作负责人:赵能利          会计机构负责人:黄加峰
    
     补充资料2: 
    资产减值准备明细表
                                                                   会企01表附表1
    编制单位:山东金岭矿业股份有限公司         2007年度1-6月                 单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                      年初余额         本期增加数       本期减少数               期末余额        
                                                                              资产价值回升  其他原因                   
                                                                              转回          转出                       
  一、坏账准备合计                          1,984,675.35     547,200.27                              2,531,875.62    
  其中:应收账款                            1,938,192.00     -90,544.44                              1,847,647.56    
  其他应收款                                46,483.35        637,744.71                              684,228.06      
  二、短期投资跌价准备合计                                                                                             
  其中:股票投资                                                                                                       
  其他投资                                                                                                             
  三、存货跌价准备合计                                                                                                 
  其中:原材料                                                                                                         
  在产品及委托加工物资                                                                                                 
  库存商品                                                                                                             
  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、固定资产减值准备合计                                                                                             
  其中:房屋及建筑物                                                                                                   
  机器设备                                                                                                             
  运输设备                                                                                                             
  其他                                                                                                                 
  六、无形资产减值准备                                                                                                 
  其中:专利权                                                                                                         
  商标权                                                                                                               
  七、在建工程减值准备                                                                                                 
  八、委托贷款减值准备                                                                                                 
  九、资产减值准备总计                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张相军            主管会计工作负责人:赵能利          会计机构负责人:黄加峰
     补充资料3:
    非经营性损益计算表
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序号      非经常性损益项目            对利润总额的影响   所得税影响金额       扣除所得税影响后   备注                
                                                                                的金额                                 
  1         处理固定资产净收入                                                                                         
  2         其他营业外收入                                                                                             
  3         非经常性收入小计                                                                                           
                                                                                                                      
  4         处置固定资产净损失                                                                                         
  5         罚款及捐赠支出              200,000.00                              200,000.00         非经常性支出        
  6         其他支出                    700.00                                  700.00             非经常性支出        
  7         非经常性支出小计            200,700.00                              200,700.00                             
                                                                                                                       
  8         非经常性损益净额            -200,700.00                             -200,700.00                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张相军            主管会计工作负责人:赵能利          会计机构负责人:黄加峰
     补充资料4:
    净利润差异调节表
                                                               单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                             金额                                                
  2006.1.1—6.30净利润(原会计准则)                               -13,441,006.35                                      
  加:追溯调整项目影响合计数                                       -35,101,654.54                                      
  其中:营业成本                                                                                                       
  销售费用                                                                                                             
  管理费用                                                                                                             
  公允价值变动收益                                                                                                     
  投资收益                                                                                                             
  所得税                                                                                                               
  其他                                                             -35,101,654.54                                      
  减:追溯调整项目影响少数股东损益                                                                                     
  2006.1.1—6.30归属于母公司所有者的净利润(新会计准则)           -48,542,660.89                                      
  假定全面执行新会计准则的备考信息                                                                                     
  一、加:其他项目影响合计数                                                                                           
  其中:开发费用                                                                                                       
  债务重组损益                                                                                                         
  非货币性资产交换损益                                                                                                 
  投资收益                                                                                                             
  所得税                                                                                                               
  其他                                                                                                                 
  二、加:追溯调整项目影响少数股东损益                                                                                 
  三、加:原中期财务报表列示的少数股东损益                                                                             
  2006.1.1—6.30模拟净利润                                         -48,542,660.89                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     补充资料5:
    利润表调整项目表
    (2006.1.1—6.30)              单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                            调整前                              调整后                           
  营业成本                                        32,779,381.43                       33,193,637.80                    
  销售费用                                        9,082,852.44                        9,082,852.44                     
  管理费用                                        28,888,544.32                       28,240,796.82                    
  公允价值变动收益                                0.00                                                                 
  投资收益                                        -46,203.92                          -46,203.92                       
  净利润                                          -13,441,006.35                      -48,542,660.89                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    第八节  备查文件
    
    一、载有董事长签名的半年度报告文本;
    二、载有法定代表人、主管会计工作负责人、会计机构负责人签名并盖章的财务报告文本;
    三、报告期内在中国证监会指定报刊上公开披露过的所有文本文件;
    四、其他有关资料。
    文件存放地:公司董秘办公室
    
    
    
    
    董事长签字:
    
    
    
    
    
    
                                         山东金岭矿业股份有限公司
                                                董事会
                                           二〇〇七年七月三十一日