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金岭矿业(000655)公告正文

金岭矿业:2008年半年度报告

公告日期:2008-07-18

山东金岭矿业股份有限公司
                   (金岭矿业 000655)2008年半年度报告
        2008年七月十八日
     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 55
    
    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:370000018051744
        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
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                              本报告期末               上年度期末              本报告期末比上年度期末  
                                                                                               增减(%)              
  总资产                                      1,420,681,183.68         1,118,181,607.81        27.05%                  
  所有者权益(或股东权益)                    1,129,099,384.14         854,791,374.10          32.09%                  
  每股净资产                                  3.51                     2.66                    31.95%                  
                                              报告期(1-6月)         上年同期                本报告期比上年同期增减  
                                                                                               (%)                  
  营业利润                                    364,509,402.04           125,667,875.50          190.06%                 
  利润总额                                    364,352,424.18           125,467,175.50          190.40%                 
  净利润                                      274,308,010.04           84,063,007.58           226.31%                 
  扣除非经常性损益后的净利润                  274,425,743.43           84,263,707.58           225.67%                 
  基本每股收益                                0.85                     0.26                    226.92%                 
  稀释每股收益                                0.85                     0.26                    226.92%                 
  净资产收益率                                24.29%                   11.64%                  12.65%                  
  经营活动产生的现金流量净额                  349,899,371.93           29,664,595.28           1,079.52%               
  每股经营活动产生的现金流量净额              1.09                     0.09                    1,111.11%               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                              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          166,504,32  51.83%                                                    166,504,32  51.83% 
                              1                                                                     1                  
  1、国家持股                                                                                                          
  2、国有法人持股             166,504,32  51.83%                                                    166,504,32  51.83% 
                              1                                                                     1                  
  3、其他内资持股                                                                                                      
  其中:境内非国有法人持股                                                                                             
  境内自然人持股                                                                                                       
  4、外资持股                                                                                                          
  其中:境外法人持股                                                                                                   
  境外自然人持股                                                                                                       
  二、无限售条件股份          154,750,05  48.17%                                                    154,750,05  48.17% 
                              3                                                                     3                  
  1、人民币普通股             154,750,05  48.17%                                                    154,750,05  48.17% 
                              3                                                                     3                  
  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%                                                   321,254,37  100.00 
                              4                                                                     4           %      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
二、前10名股东、前10名无限售条件股东持股情况表           单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东总数                         36,867                                                                              
  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               51.83%    166,504,321      166,504,321       17,933,106      
  融通新蓝筹证券投资基金           境内非国有法人         2.29%     7,342,279                                          
  淄博市城市资产运营有限公司       国有法人               2.28%     7,314,735                                          
  中国建设银行-中信红利精选股票   境内非国有法人         1.42%     4,550,136                                          
  型证券投资基金                                                                                                       
  中国建设银行-华宝兴业多策略增   境内非国有法人         1.25%     4,003,218                                          
  长证券投资基金                                                                                                       
  淄博市轻工行业管理办公室         国有法人               1.20%     3,856,733                                          
  中国工商银行-诺安股票证券投资   境内非国有法人         0.90%     2,897,000                                          
  基金                                                                                                                 
  中国工商银行-博时精选股票证券   境内非国有法人         0.84%     2,699,713                                          
  投资基金                                                                                                             
  中国农业银行-长信银利精选证券   境内非国有法人         0.69%     2,200,947                                          
  投资基金                                                                                                             
  国际金融-花旗-MARTINCURRIEINV  境外法人               0.58%     1,859,893                                          
  ESTMENTMANAGEMENTLIMITED                                                                                             
  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                   
  融通新蓝筹证券投资基金                                  7,342,279                         人民币普通股               
  淄博市城市资产运营有限公司                              7,314,735                         人民币普通股               
  中国建设银行-中信红利精选股票型证券投资基金            4,550,136                         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            4,003,218                         人民币普通股               
  淄博市轻工行业管理办公室                                3,856,733                         人民币普通股               
  中国工商银行-诺安股票证券投资基金                      2,897,000                         人民币普通股               
  中国工商银行-博时精选股票证券投资基金                  2,699,713                         人民币普通股               
  中国农业银行-长信银利精选证券投资基金                  2,200,947                         人民币普通股               
  国际金融-花旗-MARTINCURRIEINVESTMENTMANAGEMENTLIMITE  1,859,893                         人民币普通股               
  D                                                                                                                    
  交通银行-中海优质成长证券投资基金                      1,739,877                         人民币普通股               
  上述股东关联关系或一致行动的说   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  
  明                               联关系和一致行动。                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
说明: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。
    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,控股股东为山东金岭铁矿,实际控制人为山东省人民政府国有资产监督管理委员会。
    
    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
    2008年上半年,公司生产铁精粉36.32万吨、铜金属463.20吨、钴金属24.11吨,销售铁精粉36.57万吨、铜金属379.60吨、钴金属10.37吨;实现营业总收入61,337.43万元,比上年同期增加27,076.24万元;实现营业利润36,450.94万元,比上年同期增加23,884.15万元;实现利润总额36,435.24万元,比上年同期增加23,888.52万元;实现净利润27,430.80万元,比上年同期增加19,024.50万元。
    造成以上指标大幅度增加的主要原因是:公司在报告期内铁精粉的销售价格提高,由去年同期的平均745.12元/吨提高到报告期内的平均1494.13元/吨。
    (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58,166.44万元,主营业务利润40126.42万元。
    (1)主营业务分行业、产品情况表               单位:人民币万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  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                     56,670.42                     15,479.66                  72.68%                         
  机械加工                     1,496.02                      1,784.33                   -19.27%                        
  主营业务分产品情况                                                                                                   
  铁精粉                       54,645.44                     15,182.11                  72.22%                         
  铜精粉                       1,967.64                      272.50                     86.15%                         
  钴精粉                       57.33                         25.05                      56.31%                         
  机械加工                     1,496.02                      1,784.33                   -19.27%                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(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                 营业收入                         营业成本                            毛利率(%)            
  铁精粉                   54,645.44                        15,182.11                           72.22%                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)主营业务分地区情况                     单位:人民币万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区                                         营业收入                      营业收入比上年增减(%)                  
  山东省内                                     36,517.77                     83.67%                                    
  山东省外                                     21,648.67                     110.30%                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(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主要是产品涨价因素,公司主要产品铁精粉销售价格由去年同期的平均745.12元/吨提高到报告期内的平均1494.13元/吨。
    (2)利润构成与上年度相比发生重大变化的原因分析:本报告期营业利润36,435.24万元,占营业收入61,337.43万元的比率为59.43%,较上年同期的36.68%提高了22.75%。出现上述变化的原因是公司主要产品铁精粉在报告期内的销售价格较上年同期出现大幅度的提高。
    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。
    
    第六节  重要事项
    
    一、重要事项
    1、公司治理结构现状及差异:公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《深圳证券交易所股票上市规则》、《公司章程》等有关法律、法规的要求,不断完善法人治理结构,建立现代企业制度,规范公司运作。公司根据有关法规要求,修订了《公司章程》、《重大交易决策制度》。新制定了《独立董事年报工作制度》、《审计委员会工作规程》。
    公司的治理结构现状符合《上市公司治理准则》的要求。
    2、公司2007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15,128.70万元,占同类交易的27.69%,向关联方山东球墨铸铁管有限公司销售铁精粉9,314.25万元,占同类交易的17.04%,向关联方莱芜钢铁股份有限公司销售铁精粉5,778.69万元,占同类交易的10.57%,向关联方淄博张钢制铁管有限公司销售铁精粉1,555.45万元,占同类交易的2.85%,以上所售产品的价格按照不受控的可比价格(即市场价格)定价,业务结算按照现金或承兑汇票结算方式进行;公司报告期内向关联方山东金岭铁矿按成本价转售电力1,658.08万元;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4,137.46万元,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、报告期内公司与控股股东山东金岭铁矿发生非经营性资金往来2,000万元, 山东金岭铁矿于2008年4月24日之前已全部归还;公司与淄博铁鹰钢铁有限公司发生非经营性资金往来1,300万元, 淄博铁鹰钢铁有限公司于2008年3月31日之前已全部归还。
    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     2008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                       六、1       346,224,194.84      346,224,194.84   21,015,153.39      21,015,153.39     
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                                                                                       
  应收票据                       六、2       407,218,507.97      407,218,507.97   472,152,072.92     472,152,072.92    
  应收账款                       六、3       49,948,930.80       49,948,930.80    4,571,449.01       4,571,449.01      
  预付款项                       六、4       9,249,759.73        9,249,759.73     5,954,641.58       5,954,641.58      
  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                     六、5       541,936.00          541,936.00       9,006,212.36       9,006,212.36      
  买入返售金融资产                                                                                                     
  存货                           六、6       38,599,552.87       38,599,552.87    35,257,066.54      35,257,066.54     
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                               851,782,882.21      851,782,882.21   547,956,595.80     547,956,595.80    
  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                       六、7       247,221,236.31      247,221,236.31   251,307,565.34     251,307,565.34    
  在建工程                       六、8       14,190,687.19       14,190,687.19    9,393,475.56       9,393,475.56      
  工程物资                                   73,443.00           73,443.00        73,443.00          73,443.00         
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                       六、9       306,010,004.65      306,010,004.65   309,091,289.70     309,091,289.70    
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                                                                                         
  递延所得税资产                 六、11      1,402,930.32        1,402,930.32     359,238.41         359,238.41        
  其他非流动资产                                                                                                       
  非流动资产合计                             568,898,301.47      568,898,301.47   570,225,012.01     570,225,012.01    
  资产总计                                   1,420,681,183.68    1,420,681,183.6  1,118,181,607.81   1,118,181,607.81  
                                                                 8                                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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     2008年6月30日 单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  流动负债:                                                                                                           
  短期借款                       六、12      170,000,000.00     170,000,000.00      179,215,939.00     179,215,939.00  
  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                       六、13      3,700,000.00       3,700,000.00                                           
  应付账款                       六、14      18,327,411.50      18,327,411.50       16,696,928.64      16,696,928.64   
  预收款项                       六、15      7,277,127.42       7,277,127.42        12,076,629.63      12,076,629.63   
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                   六、16      3,772,551.59       3,772,551.59        2,493,505.40       2,493,505.40    
  应交税费                       六、17      67,538,165.48      67,538,165.48       34,889,278.09      34,889,278.09   
  应付利息                       六、18      1,203,301.59       1,203,301.59        1,268,961.97       1,268,961.97    
  其他应付款                     六、19      11,600,265.33      11,600,265.33       8,183,852.98       8,183,852.98    
  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                               283,418,822.91     283,418,822.91      254,825,095.71     254,825,095.71  
  非流动负债:                                                                                                         
  长期借款                       六、20      1,616,866.00       1,616,866.00        1,616,866.00       1,616,866.00    
  应付债券                                                                                                             
  长期应付款                     六、21      6,546,110.63       6,546,110.63        6,948,272.00       6,948,272.00    
  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                             8,162,976.63       8,162,976.63        8,565,138.00       8,565,138.00    
  负债合计                                   291,581,799.54     291,581,799.54      263,390,233.71     263,390,233.71  
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)             六、22      321,254,374.00     321,254,374.00      321,254,374.00     321,254,374.00  
  资本公积                       六、23      364,466,993.60     364,466,993.60      364,466,993.60     364,466,993.60  
  减:库存股                                                                                                           
  盈余公积                       六、24      61,067,304.58      61,067,304.58       61,067,304.58      61,067,304.58   
  一般风险准备                                                                                                         
  未分配利润                     六、25      382,310,711.96     382,310,711.96      108,002,701.92     108,002,701.92  
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合计                 1,129,099,384.14   1,129,099,384.14    854,791,374.10     854,791,374.10  
  少数股东权益                                                                                                         
  所有者权益合计                             1,129,099,384.14   1,129,099,384.14    854,791,374.10     854,791,374.10  
  负债和所有者权益总计                       1,420,681,183.68   1,420,681,183.68    1,118,181,607.81   1,118,181,607.8 
                                                                                                       1               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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         2008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                           613,374,265.12      613,374,265.12     342,611,911.51     342,611,911.51    
  其中:营业收入                 六、26    613,374,265.12      613,374,265.12     342,611,911.51     342,611,911.51    
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                           248,864,863.08      248,864,863.08     216,944,036.01     216,944,036.01    
  其中:营业成本                 六、26    204,297,947.27      204,297,947.27     174,574,537.37     174,574,537.37    
  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                 六、27    7,092,577.49        7,092,577.49       3,466,283.05       3,466,283.05      
  销售费用                                 682,637.66          682,637.66         1,379,056.50       1,379,056.50      
  管理费用                                 26,182,285.63       26,182,285.63      32,697,085.60      32,697,085.60     
  财务费用                       六、28    6,510,097.70        6,510,097.70       4,279,873.22       4,279,873.22      
  资产减值损失                   六、29    4,099,317.33        4,099,317.33       547,200.27         547,200.27        
  加:公允价值变动收益(损失以                                                                                         
  “-”号填列)                                                                                                        
  投资收益(损失以“-”号填列)                                                                                        
  其中:对联营企业和合营企业的                                                                                         
  投资收益                                                                                                             
  汇兑收益(损失以“-”号填列)                                                                                        
  三、营业利润(亏损以“-”号填            364,509,402.04      364,509,402.04     125,667,875.50     125,667,875.50    
  列)                                                                                                                 
  加:营业外收入                           124,852.14          124,852.14                                              
  减:营业外支出                 六、30    281,830.00          281,830.00         200,700.00         200,700.00        
  其中:非流动资产处置损失                                                                                             
  四、利润总额(亏损总额以“-”            364,352,424.18      364,352,424.18     125,467,175.50     125,467,175.50    
  号填列)                                                                                                             
  减:所得税费用                 六、31    90,044,414.14       90,044,414.14      41,404,167.92      41,404,167.92     
  五、净利润(净亏损以“-”号填            274,308,010.04      274,308,010.04     84,063,007.58      84,063,007.58     
  列)                                                                                                                 
  归属于母公司所有者的净利润               274,308,010.04      274,308,010.04     84,063,007.58      84,063,007.58     
  少数股东损益                                                                                                         
  六、每股收益:                                                                                                       
  (一)基本每股收益                       0.85                0.85               0.26               0.26              
  (二)稀释每股收益                       0.85                0.85               0.26               0.26              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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         2008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                 706,018,958.57      706,018,958.57     248,243,543.45    248,243,543.45 
  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                                                                                                       
  收到其他与经营活动有关的现金                 6,661,712.06        6,661,712.06       87,032.11         87,032.11      
  经营活动现金流入小计                         712,680,670.63      712,680,670.63     248,330,575.56    248,330,575.56 
  购买商品、接受劳务支付的现金                 143,034,389.61      143,034,389.61     128,011,055.02    128,011,055.02 
  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               66,818,033.38       66,818,033.38      44,169,782.97     44,169,782.97  
  支付的各项税费                               143,634,371.91      143,634,371.91     36,859,472.33     36,859,472.33  
  支付其他与经营活动有关的现金                 9,294,503.80        9,294,503.80       9,625,669.96      9,625,669.96   
  经营活动现金流出小计                         362,781,298.70      362,781,298.70     218,665,980.28    218,665,980.28 
  经营活动产生的现金流量净额                   349,899,371.93      349,899,371.93     29,664,595.28     29,664,595.28  
  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   217,735.04          217,735.04                                          
  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                         217,735.04          217,735.04                                          
  购建固定资产、无形资产和其他长期资产支付的   8,653,376.21        8,653,376.21       2,487,661.25      2,487,661.25   
  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                         8,653,376.21        8,653,376.21       2,487,661.25      2,487,661.25   
  投资活动产生的现金流量净额                   -8,435,641.17       -8,435,641.17      -2,487,661.25     -2,487,661.25  
  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                           20,000,000.00       20,000,000.00                                       
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                         20,000,000.00       20,000,000.00                                       
  偿还债务支付的现金                           29,215,939.00       29,215,939.00      16,827,020.00     16,827,020.00  
  分配股利、利润或偿付利息支付的现金           7,038,750.31        7,038,750.31       3,222,649.07      3,222,649.07   
  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                                                                                         
  筹资活动现金流出小计                         36,254,689.31       36,254,689.31      20,049,669.07     20,049,669.07  
  筹资活动产生的现金流量净额                   -16,254,689.31      -16,254,689.31     -20,049,669.07    -20,049,669.07 
  四、汇率变动对现金及现金等价物的影响                                                                                 
  五、现金及现金等价物净增加额                 325,209,041.45      325,209,041.45     7,127,264.96      7,127,264.96   
  加:期初现金及现金等价物余额                 21,015,153.39       21,015,153.39      7,331,565.48      7,331,565.48   
  六、期末现金及现金等价物余额                 346,224,194.84      346,224,194.84     14,458,830.44     14,458,830.44  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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                        2008年6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  所有者权益合计     
        实收  资本  减  盈余  一  未分   其  数  者权   实收  资本   减  盈余  一  未分   其                股东       
        资本  公积  :  公积  般  配利   他  股  益合   资本  公积   :  公积  般  配利   他                权益       
        (或        库        风  润         东  计     (或         库        风  润                                  
        股本        存        险             权         股本         存        险                                      
        )          股        准             益         )           股        准                                      
                              备                                               备                                      
  一、  321,  364,      61,0      108,0          854,7  321,  364,4      49,0      -144,            590,129,848.05     
  上年  254,  466,      67,3      02,70          91,37  254,  66,99      67,0      658,5                               
  年末  374.  993.      04.5      1.92           4.10   374.  3.60       04.3      23.92                               
  余额  00    60        8                               00               7                                             
  加:                                                                             48,20            48,202,958.09      
  会计                                                                             2,958                               
  政策                                                                             .09                                 
  变更                                                                                                                 
  前期                                                                                                                 
  差错                                                                                                                 
  更正                                                                                                                 
  二、  321,  364,      61,0      108,0          854,7  321,  364,4      49,0      -96,4            638,332,806.14     
  本年  254,  466,      67,3      02,70          91,37  254,  66,99      67,0      55,56                               
  年初  374.  993.      04.5      1.92           4.10   374.  3.60       04.3      5.83                                
  余额  00    60        8                               00               7                                             
  三、                            274,3          274,3                             84,06            84,063,007.58      
  本年                            08,01          08,01                             3,007                               
  增减                            0.04           0.04                              .58                                 
  变动                                                                                                                 
  金额                                                                                                                 
  (减                                                                                                                 
  少以                                                                                                                 
  “-                                                                                                                  
  ”号                                                                                                                 
  填列                                                                                                                 
  )                                                                                                                   
  (一                            274,3          274,3                             84,06            84,063,007.58      
  )净                            08,01          08,01                             3,007                               
  利润                            0.04           0.04                              .58                                 
  (二                                                                                                                 
  )直                                                                                                                 
  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.                                                                                                                  
  权益                                                                                                                 
  法下                                                                                                                 
  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.                                                                                                                  
  其他                                                                                                                 
  上述                            274,3          274,3                             84,06            84,063,007.58      
  (一                            08,01          08,01                             3,007                               
  )和                            0.04           0.04                              .58                                 
  (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,  364,      61,0      382,3          1,129  321,  364,4      49,0      -12,3            722,395,813.72     
  本期  254,  466,      67,3      10,71          ,099,  254,  66,99      67,0      92,55                               
  期末  374.  993.      04.5      1.96           384.1  374.  3.60       04.3      8.25                                
  余额  00    60        8                        4      00               7                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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     
     (除非特别注明,金额单位为人民币元)
    
    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、遵循企业会计准则的声明
    本公司声明:公司按照附注之三“财务报表的编制基础”编制的财务报表符合企业会计准则的要求,在所有重大方面真实、公允、完整地反映了公司的财务状况、经营成果和现金流量。
    
    三、财务报表的编制基础
    本公司财务报表以持续经营假设为基础,根据实际发生的交易和事项,并基于附注四所述主要会计政策和会计估计编制。
    
    四、公司采用的主要会计政策和会计估计
    (一)会计期间
    采用公历年度,即每年从1月1日起至12月31日止为一个会计年度。
    (二)记账本位币及计量属性
    以人民币为记账本位币。
    财务报表项目以历史成本计量为主,以公允价值计量且其变动记入当期损益的金融资产和金融负债、可供出售金融资产和衍生金融工具等以公允价值计量;采购时超过正常信用条件延期支付的存货、固定资产等,以购买价款的现值计量;发生减值损失的存货以可变现净值计量,其他减值资产按可收回金额计量;盘盈资产等按重置成本计量。
    (三)现金等价物
    现金等价物是指公司持有期限短(从购买日起,三个月以内到期)、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。
    (四)外币折算
    1、外币交易采用交易发生月初的基准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;以公允价值计量的外币非货币性项目,采用公允价值确定的即期汇率折算,差额作为公允价值变动损益。
    2、汇兑损益的处理方法:筹建期间发生的汇兑损益计入长期待摊费用,并在开始生产经营的当月起,一次计入开始生产经营当月的损益;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
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除未分配利润项目外,其他项目采用发生时的即期汇率折算。
    利润表中的收入和费用项目,采用交易发生日的即期汇率折算。
    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。
    现金流量表按照交易发生日的即期汇率折算。汇率变动对现金的影响额作为调节项目,在现金流量表中单独列示。
    (五)金融工具
    1、金融资产和金融负债的分类
    按投资目的和经济实质对金融工具划分为以下五类:
    (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、金融资产和金融负债的确认依据: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。
    3、金融资产和金融负债的计量方法
    (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、金融资产的减值测试和减值准备计提方法
    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
    ①坏账的确认标准:凡因债务人破产,依据法律清偿后确实无法收回的应收款项;债务人死亡,既无遗产可供清偿,又无义务承担人,确实无法收回的应收款项;债务人逾期三年未能履行偿债义务,经股东大会或董事会批准列作坏账的应收款项。
    ②坏账损失核算方法:采用备抵法核算坏账损失。坏账损失发生时,由公司总经理提交书面材料,按照公司管理权限,由董事会或股东大会批准后,冲销已提取的坏账准备。
    ③坏账准备的计提方法及计提比例:公司期末对于单项金额重大(单项金额超过100万元)的应收款项单独进行减值测试。如有客观证据表明其发生了减值的,根据其未来现金流量现值低于其帐面价值的差额,确认减值损失,计提坏帐准备。对于期末单项金额非重大的应收款项,采用于经单独测试后未减值的应收款项一起按类似信用风险特征划分为若干组合,再按这些应收款项组合在期末余额的一定比例(可以单独进行减值测试)计算确定减值损失,计提坏帐准备。该比例反映各项目实际发生的减值损失,即各组合的帐面价值超过其未来现金流量现值的金额。公司根据以前年度与之相同或相类似的、具有类似信用风险特征的应收款项组合的实际损失率为基础,结合现实情况确定以下坏账准备的比例:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                                                              坏账准备提取比例(%)                                
  1年以内                                                           10                                                 
  1—2年                                                            30                                                 
  2—3年                                                            50                                                 
  3—5年                                                            80                                                 
  5年以上                                                           100                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
④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,计提减值准备。
    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。
    (六)存货
    公司存货分为原材料、在产品、产成品、周转材料等项目。
    公司存货采用永续盘存制,存货购入时均按计划成本计价,发出存货采用加权平均法结转成本,周转材料在领用时采用一次摊销法核算。
    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。
    (七) 长期股权投资
    1、长期股权投资在取得时按照初始投资成本入账。初始投资成本确认方法如下:①合并企业取得的长期股权投资:对取得同一控制下的子公司,以该子公司所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资的初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额或长期股权投资的初始投资成本与发行公司股份的面值总额之间差额,调整资本公积;资本公积不足冲减的,调整留存收益。对取得非同一控制下的子公司,在购买日以取得股权付出的资产、发生或承担的负债的公允价值作为长期股权投资成本。长期股权投资成本大于子公司可辨认净资产公允价值份额的差额,作为商誉;长期股权投资成本小于子公司可辨认净资产公允价值份额的差额,在对长期股权投资成本、子公司可辨认净资产公允价值份额复核后,长期股权投资成本仍小于子公司可辨认净资产公允价值份额的差额,计入当期损益。②对除企业合并形成的长期股权投资外以支付现金、发行权益证券、投资者投入、 货币资产交换和债务重组方式取得长期股权投资,按相应会计准则确定其初始投资成本。
    2、长期投资后续计量及收益确认方法。(1)本公司能够对被投资单位实施控制的长期股权投资或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,其中:本公司对子公司长期股权投资在编制合并财务报表时按权益法进行调整。采用成本法核算的长期股权投资,公司以被投资单位宣告分派的现金股利或利润确认为当期投资收益,且所确认金额仅限于被投资单位接受投资后产生的累积净利润的分配额,超过部分作为初始投资成本的收回。(2)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。采用权益法核算的长期股权投资,期末公司按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。公司在确认被投资单位发生的净亏损时,一般以投资账面价值减记至零为限,如果被投资单位以后各年实现净利润,本公司在计算的收益分享额超过未确认的亏损分担额后,按超过未确认的亏损分担额的金额,恢复投资的账面价值。
    3、长期投资的处置。处置长期股权投资时,账面价值与实际取得价款之间的差额,计入当期损益。
    (八) 固定资产
    1、固定资产的确认及初始计量
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。
    固定资产仅在与其有关的经济利益很可能流入本公司,且其成本能够可靠地计量时才给予确认。与固定资产有关的后续支出,符合该确认条件的,计入固定资产成本;否则,在发生时计入当期损益。
    固定资产按照成本进行初始计量。购置固定资产的成本包括购买价款,相关税费,以及使固定资产达到预定可使用状态前所发生的可归属于该项资产的其他支出,如运输费、安装费等。
    2、后续计量
    固定资产折旧采用年限平均法计提,各类固定资产的估计使用年限、预计净残值及年折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  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%                        
  机器设备                  4-20年                       5%                         4.75%-23.75%                       
  运输设备                  3-6年                        5%                         15.83%-31.67%                      
  其他设备                  4-10年                       5%                         9.50%-23.75%                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
固定资产一般按月提取折旧,当月增加的固定资产,从下月起计提折旧;当月减少的固定资产,从下月起停止计提折旧。
    本公司至少于每年年度终了,对固定资产的估计使用寿命、预计净残值和折旧方法进行复核,必要时进行调整。
    资产负债表日,有迹象表明固定资产发生减值的,按本财务报表“附注四之(十一)”所述方法计提固定资产减值准备。
    3、闲置固定资产
    因开工不足、自然灾害等导致连续6个月停用的固定资产确认为闲置固定资产(季节性停用除外)。
    闲置固定资产采用和其他同类别固定资产一致的折旧方法。
    (九) 在建工程
    在建工程是指购建固定资产在达到预定可使用状态前所发生的必要支出,包括工程直接材料、直接职工薪酬、待安装设备、工程建筑安装费、工程管理费和工程试运转净损益以及允许资本化的借款费用等。
    在建工程按各项工程实际发生的成本入账,在工程达到预定可使用状态时转入固定资产。
    资产负债表日,有迹象表明在建工程发生减值的,按本财务报表“附注四之(十一)”所述方法计提在建工程减值准备。
    
    (十) 无形资产
    1、初始确认
    本公司的无形资产包括土地使用权、专利技术、非专利技术、商标使用权、软件等,无形资产按照成本或公允价值(若通过非同一控制下的企业合并增加)进行初始计量。
    2、后续计量
    无形资产按照其估计收益年限确定的带来经济利益的期限等依次确定使用寿命分为有限或无限,无法预见无形资产带来经济利益期限的作为使用寿命不确定的无形资产。
    使用寿命有限的无形资产,其应摊销金额在使用寿命内系统合理摊销,无法可靠确定预期实现方式的,采用直线法摊销。
    本公司至少于每年年度终了,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核,必要时进行调整。
    使用寿命不确定的无形资产不摊销,但每年均对该无形资产的使用寿命进行复核,并进行减值测试。
    资产负债表日,有迹象表明无形资产发生减值的,按本财务报表“附注四之(十一)”所述方法计提无形资产减值准备。
    3、使用寿命的估计
    对使用寿命有限的无形资产,估计其使用寿命时通常考虑以下因素:
    ①运用该资产生产的产品通常的寿命周期、可获得的类似资产使用寿命的信息;
    ②技术、工艺等方面的现阶段情况及对未来发展趋势的估计;
    ③以该资产生产的产品或提供劳务的市场需求情况;
    ④现在或潜在的竞争者预期采取的行动;
    ⑤为维持该资产带来经济利益能力的预期维护支出,以及公司预计支付有关支出的能力;
    ⑥对该资产控制期限的相关法律规定或类似限制,如特许使用期、租赁期等;
    ⑦与公司持有其他资产使用寿命的关联性等。
    4、内部研究开发项目研究阶段支出和开发阶段支出的划分
    内部研究开发项目研究阶段的支出,于发生时计入当期损益。
    内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产:
    ①完成该无形资产以使其能够使用或出售在技术上具有可行性;
    ②具有完成该无形资产并使用或出售的意图;
    ③无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,可证明其有用性;
    ④有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    ⑤归属于该无形资产开发阶段的支出能够可靠地计量。
    (十一) 非金融资产减值准备的核算
    期末,本公司对长期股权投资、固定资产、在建工程、无形资产、商誉的账面价值进行检查,有迹象表明上述资产发生减值的,先估计其可收回金额。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。资产可收回金额低于其账面价值的,将资产的账面价值减记至可收回金额,减记的金额确认为损失,记入当期损益。资产减值损失一经确认,在以后会计期间不得转回。
    当有迹象表明一项资产发生减值的,一般以单项资产为基础估计其可收回金额,当难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。在认定资产组时,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。同时,考虑公司管理生产经营活动的方式和对资产的持续使用或者处置的决策方式等。但认定的资产组不得大于公司所确定的报告分部。
    对商誉进行减值测试时,如与商誉相关的资产组或者资产组组合存在减值迹象的,首先对不包含商誉的资产组或资产组组合进行减值测试,计算可收回金额,确认相应的减值损失。然后对包含商誉的资产组或资产组组合进行减值测试,比较其账面价值与可收回金额,如可收回金额低于账面价值的,确认商誉的减值损失。
    (十二)借款费用
    借款费用是指本公司因借款而发生的利息及其他相关成本,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。
    可直接归属于符合资本化条件的资产的购建或者生产的借款费用,予以资本化,其他借款费用计入当期损益。符合资本化条件的是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    借款费用同时满足下列条件的,才能开始资本化:
    ①资产支出已经发生;
    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。
    购建或者生产符合资本化条件的资产达到预定可使用或者可销售时,借款费用停止资本化。之后发生的借款费用计入当期损益。
    符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过3个月,暂停借款费用的资本化,暂停期间发生的借款费用计入当期损益。
    在资本化期间内,每一会计期间的利息资本化金额,按照下列方法确定:
    ①专门借款以当期实际发生的利息费用,减去暂时性的存款利息收入或投资收益后的金额确定。
    ②占用的一般借款,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。资本化率根据一般借款加权平均利率计算确定。
    (十三)收入确认
    1、销售商品在同时满足以下条件时确认收入实现:已将商品所有权上的主要风险和报酬转移给购货方;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;与交易相关的经济利益很可能流入企业;收入的金额能够可靠地计量;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。上述收入的确认应同时满足:与交易相关的经济利益能够流入企业;收入的金额能够可靠地计量。
    (十四)政府补助
    政府补助在合理确保可收取且能满足政府补助所附条件的情况下,按其公允价值予以确认。对与收益相关的政府补助如用于补偿以后期间相关费用或损失的,确认为递延收益,并在确认相关费用或损失的期间确计入当期损益。对于与资产项目相关的补助,在相关资产使用寿命内平均分配,计入当期损益。
    (十五)所得税
    1、递延所得税资产的确认。本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产,但是对部分特殊交易中因资产或负债的初始确认所产生的递延所得税资产不予确认。
    2、递延所得税负债的确认。除下列情况产生的递延所得税负债以外,本公司确认所有应纳税暂时性差异产生的递延所得税负债:(1)商誉的初始确认;(2)同时满足具有下列特征的交易中产生的资产或负债的初始确认:该项交易不是企业合并;交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。(3)本公司对与子公司、联营公司及合营企业投资产生相关的应纳税暂时性差异,同时满足下列条件的:投资企业能够控制暂时性差异的转回的时间;该暂时性差异在可预见的未来很可能不会转回。
    3、所得税费用计量。本公司将当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括因企业合并、直接在所有者权益中确认的交易或事项而产生的所得税。
    (十六)职工薪酬
    职工薪酬包括:职工工资、奖金、津贴和补贴;职工福利费;养老保险、医疗保险、失业保险、工伤保险、生育保险等社会保险费:住房公积金;工会经费和职工教育经费;非货币性福利;因解除与职工的劳动关系给予的补偿;其他与获得的职工提供的服务相关支出。
    在职工为公司提供服务的会计期间,将应付的职工薪酬确认为负债。除因解除与职工的劳动关系给予的补偿外,根据职工提供服务的受益对象,分别计入固定资产成本、无形资产成本、产品成本或劳动成本。除上述之外的职工薪酬直接计入当期损益。
    为职工交纳的养老保险、医疗保险、失业保险、工伤保险、生育保险、住房公积金、工会经费、职工教育经费按照工资总额的一定比例计算,上述各项费用的计提基数和比例如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                            计提基数                         计提比例                   备注                     
  养老保险                        上年度工资总额                   23%                        每年核定一次             
  医疗保险                        上年度工资总额                   7%                         每年核定一次             
  工伤保险                        上年度工资总额                   1.5%                       每年核定一次             
  失业保险                        上年度工资总额                   2%                         每年核定一次             
  生育保险                        上年度工资总额                   0.7%                       每年核定一次             
  住房公积金                      上年度工资总额                   8%                         每年核定一次             
  工会经费                        本年度工资总额                   2%                                                  
  职工教育经费                    本年度工资总额                   1.5%                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
在职工劳动合同到期前,公司解除与职工的劳动关系或鼓励职工自愿接受裁减而给予的补偿,确认为预计负债,同时计入当期损益。
    
    五、税项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  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                                               25%                       
  矿产资源补偿费                  矿石视同销售收入                                           2%                        
  价格调节基金(注)                原矿产量                                                   40元/吨                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:根据淄博政发办[2008]76号文件精神,淄博市对该市行政区域内的矿产资源开采型企业从2008年5月1日起征收价格调节基金,其中铁矿石品位在30%以上的原矿每吨以40元标准征收。
    六、会计报表主要项目注释
    1、货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期末数                                  期初数                                
  现金                                   16,550.23                               21,435.22                             
  银行存款                               346,207,644.61                          20,993,718.17                         
  合计                                   346,224,194.84                          21,015,153.39                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1) 银行存款中有210,000,000.00元定期存款,期限从三个月到六个月,均可以提前支取。
    (2)期末货币资金较期初大幅增加,主要系经营活动现金流量增加所致。
    
    2、应收票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                                   期末数                                  期初数                                
  银行承兑汇票                           407,218,507.97                          472,152,072.92                        
  合计                                   407,218,507.97                          472,152,072.92                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)应收票据中有应收持公司5%(含5%)以上表决权股份的股东单位的票据,详见附注“七、(三)关联方关系及其交易”。
    (2)公司期末应收票据中有6,000,000.00元用于办理银行承兑汇票质押,明细如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  出票人                                   票面金额                  出票日期                  到期日                  
  广州市钢易物资贸易有限公司               6,000,000.00              2008年2月20               2008年8月20             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、应收账款
    (1)应收账款风险分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                   期末数                                           期初数                                       
                         金额                比例(%)  坏账准备         金额               比例(%  坏账准备        
                                                                                             )                        
  单项金额重大的款项     52,330,353.34       94.29       5,233,035.33     3,821,858.56       75.24     382,185.86      
  单项金额不重大但按信                                                                                                 
  用风险特征组合后该组                                                                                                 
  合风险较大的款项                                                                                                     
  其他单项金额不重大的   3,168,458.66        5.71        316,845.87       1,257,529.23       24.76     125,752.92      
  款项                                                                                                                 
  合计                   55,498,812.00       100.00      5,549,881.20     5,079,387.79       100.00    507,938.78      
  应收账款净值           49,948,930.80                                    4,571,449.01                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)应收账款账龄分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                   期末数                                           期初数                                       
                         金额               比例(%)   坏账准备            金额               比例(%)   坏账准备        
  1年以内                55,498,812.00      100.00    5,549,881.20        5,079,387.79       100.00    507,938.78      
  合计                   55,498,812.00      100.00    5,549,881.20        5,079,387.79       100.00    507,938.78      
  应收账款净额           49,948,930.80                                    4,571,449.01                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (3)应收账款期末余额中无应收持有本公司5%(含5%)以上表决权股份的股东单位欠款。
    (4)应收账款期末余额较期初大幅增长,主要系本期销售增长,处于信用结算期内的货款增加所致。
    (5)应收账款中应收关联方款项详见本附注“七、(三)关联方关系及交易”。
    (6)期末应收账款余额中前五名金额合计52,902,159.76元,占期末余额的比例为95.33%。
    (7)公司期末对单项金额重大的应收款项进行减值测试,未发现与其他单项金额不重大的应收款项在回收风险上存在差异,因此按照账龄法对其计提了坏账准备。
    
    4、预付款项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                          期末数                   比例(%)           期初数               比例(%)                
  1年以内                       9,249,759.73             100               5,954,641.58         100                    
  合计                          9,249,759.73             100               5,954,641.58         100                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)预付账款期末余额中无预付持有本公司5%(含5%)以上表决权股份的股东单位款项。
    (2)预付款项期末余额较期初增加55.34%,主要是公司预付材料采购款增加所致。
    (3)预付款项中预付关联方往来详见本附注“七、(三)关联方关系及其交易”。
    (4)期末预付账款余额中前五名金额合计7,695,331.34元,占期末余额的比例为83.19%。
    
    5、其他应收款
    (1)其他应收款风险分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                         期末数                                       期初数                                     
                               金额              比例(%  坏账准备         金额                比例(   坏账准备      
                                                 )                                             %)                   
  单项金额重大的款项                                                        6,005,228.78        59.99    600,522.88    
  单项金额不重大但按信用风险                                                                                           
  特征组合后该组合风险较大的                                                                                           
  款项                                                                                                                 
  其他单项金额不重大的款项     603,776.09        100.00    61,840.09        4,005,448.76        40.01    403,942.30    
  合计                         603,776.09        100.00    61,840.09        10,010,677.54       100.00   1,004,465.18  
  其他应收款净额               541,936.00                                   9,006,212.36                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (2)其他应收款账龄分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                       期末数                                          期初数                                    
                             金额              比例(%)      坏账准备       金额              比例(%  坏账准备       
                                                                                               )                      
  1年以内                    596,463.69        98.79          59,646.37      9,993,690.44      99.83    999,369.05     
  1-2年                      7,312.40          1.21           2,193.72       16,987.10         0.17     5,096.13       
  合计                       603,776.09        100.00         61,840.09      10,010,677.54     100      1,004,465.18   
  其他应收款净额             541,936.00                                      9,006,212.36                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (3) 其他应收款期末余额中无持有本公司5%(含5%)以上表决权股份的股东单位欠款。
    (4)其他应收款期末余额较期初减少93.98%,主要系本期控股股东山东金岭铁矿代华光集团清偿欠本公司款项所致,详见附注“七、(三)关联方关系及其交易”。
    (5)截止2008年6月30日其他应收款主要欠款单位(个人)明细如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款单位(个人)名称            金额               账龄                  占其他应收款总额比   款项性质                 
                                                                         例(%)                                         
  张连水                        100,000.00         1年以内               16.56                备用金借支               
  万国喜                        59,116.50          1年以内               9.79                 备用金借支               
  邢兆超                        50,000.00          1年以内               8.28                 备用金借支               
  合计                          209,116.50                               34.63                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    6、存货


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                              期末数                                     期初数                                  
                                    金额                      跌价准备         金额                     跌价准备       
  原材料                            14,025,091.39                              11,070,278.85                           
  在产品                            16,232,759.57                              15,311,914.66                           
  库存商品                          6,301,052.36                               8,154,227.29                            
  周转材料                          851,613.13                                 720,645.74                              
  委托加工物资                      1,189,036.42                                                                       
  合计                              38,599,552.87                              35,257,066.54                           
  存货净额                          38,599,552.87                              35,257,066.54                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:期末存货无减值情形。
    
    7、固定资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                         期初数                    本期增加             本期减少         期末数                  
  一、固定资产原值合计         292,783,511.24            10,871,373.43        141,966.00       303,512,918.67          
  其中:房屋及建筑物           200,297,051.81            3,217,355.95                          203,514,407.76          
  机器设备                     63,100,806.55             4,801,046.76                          67,901,853.31           
  运输设备                     21,461,797.46             2,358,633.22         141,966.00       23,678,464.68           
  其他设备                     7,923,855.42              494,337.50                            8,418,192.92            
  二、累计折旧合计             41,475,945.90             14,864,819.56        49,083.10        56,291,682.36           
  其中:房屋及建筑物           23,033,631.93             8,546,287.56                          31,579,919.49           
  机器设备                     11,891,451.52             3,723,869.67                          15,615,321.19           
  运输设备                     5,338,875.87              2,065,648.43         49,083.10        7,355,441.20            
  其他设备                     1,211,986.58              529,013.90                            1,741,000.48            
  三、固定资产账面价值合计     251,307,565.34                                                  247,221,236.31          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)本期增加固定资产10,871,373.43元,其中由在建工程完工转入固定资产原值计2,091,553.60元。
    (2) 公司本期末无固定资产用于抵押。
    (3)期末已提足折旧继续使用的固定资产原值计3,525,953.17元。
    (4) 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        本期增加         本期转入固定   本期其他减少    期末数          预算金额       资金  
                                                   资产                                                          来源  
  11kv变电改造      6,935,554.57  6,254,049.97     200,000.00     14,400.00       12,975,204.54   27,000,000.00  自筹  
  侯庄矿运矿路      1,300,000.00  211,553.60       1,511,553.60                                   1,500,000.00   自筹  
  零星维修          1,157,920.99  1,483,102.13     380,000.00     1,045,540.47    1,215,482.65                   自筹  
  合计              9,393,475.56  7,948,705.70     2,091,553.60   1,059,940.47    14,190,687.19   28,500,000.00        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)在建工程本期无利息资本化金额。
        (2)在建工程期末无减值情形。
    
    9、无形资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                          期初余额                本期增加            本期减少            期末余额               
  一、原价合计                  320,304,531.33          876,366.00                              321,180,897.33         
  土地使用权                    298,962,046.66          876,366.00                             299,838,412.66         
  候家庄矿区采矿权              17,818,443.27                                                 17,818,443.27          
  铁山辛庄矿区采矿权            3,524,041.40                                                  3,524,041.40           
  二、累计摊销额合计            11,213,241.63           3,957,651.05                            15,170,892.68          
  土地使用权                    8,531,656.14            3,011,209.13                           11,542,865.27          
  候家庄矿区采矿权              2,174,228.65            767,374.80                             2,941,603.45           
  铁山辛庄矿区采矿权            507,356.84              179,067.12                             686,423.96             
  三、无形资产账面价值合计      309,091,289.70                             3,081,285.05        306,010,004.65         
  土地使用权                    290,430,390.52                             2,134,843.13        288,295,547.39         
  候家庄矿区采矿权              15,644,214.62                              767,374.80          14,876,839.82          
  铁山辛庄矿区采矿权            3,016,684.56                               179,067.12          2,837,617.44           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)本期无形资产增加系支付的土地契税。
    (2)期末无形资产无减值情形。
    
    10、资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              期初数             本期计提额       本期减少额              期末数                                 
                                                        转回          转销                                             
  坏账准备          1,512,403.96       5,041,942.42     942,625.09              5,611,721.29                           
  其中:应收账款    507,938.78         5,041,942.42                             5,549,881.20                           
  其他应收款        1,004,465.18                        942,625.09              61,840.09                              
  合计              1,512,403.96       5,041,942.42     942,625.09              5,611,721.29                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:公司在期末对各项资产进行减值测试,除上述应收款项坏账准备外,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                                          期初数                                         
                        暂时性差异          递延所得税资产              暂时性差异            递延所得税资产           
  坏账准备递延所得税资  5,611,721.29        1,402,930.32                1,436,953.62          359,238.41               
  产                                                                                                                   
  合计                  5,611,721.29        1,402,930.32                1,436,953.62          359,238.41               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    12、短期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款类别                               期末数                                  期初数                                
  保证                                   170,000,000.00                          151,215,939.00                        
  质押                                                                           28,000,000.00                         
  合计                                   170,000,000.00                          179,215,939.00                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)保证借款中:本公司控股股东山东金岭铁矿为本公司70,000,000.00元借款提供连带责任担保。
    张店钢铁总厂、淄博张钢制铁铸管有限公司共同为本公司20,000,000.00元借款提供连带责任担保。
    淄博张钢制铁铸管有限公司为本公司80,000,000.00元借款提供连带责任担保。
     (2)短期借款期末余额中无逾期借款,截止报告期末借款明细如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款单位                       金额                    年利率            期限                       担保方式         
  中国工商银行股份有限公司淄博   70,000,000.00           7.29%             2007年12月11日至2008年12   保证             
  高新支行                                                                 月10日                                      
  中国银行股份有限公司淄博分行   20,000,000.00           6.84%             2007年7月24日至2008年7月2  保证             
                                                                           3日                                         
  中国建设银行股份有限公司淄博   60,000,000.00           7.29%             2007年12月5日至2008年12月  保证             
  张店支行                                                                 4日                                         
  中国银行股份有限公司淄博分行   20,000,000.00           7.47%             2008年1月3日至2009年1月2   保证             
  张店支行                                                                 日                                          
  合计                           170,000,000.00                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    13、应付票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                       期末数                                  期初数                            
  银行承兑汇票                               3,700,000.00                                                              
  合计                                       3,700,000.00                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:期末应付票据余额3,700,000.00元系以应收票据6,000,000.00元质押向中信银行淄博分行办理的银行承兑汇票。
    
    14、应付账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                             期末数                     比例(%)         期初数                比例(%)            
  1年以内                          17,415,893.79              95.03           16,696,928.64         100.00             
  1-2年                            911,517.71                 4.97                                                     
  合计                             18,327,411.50              100.00          16,696,928.64         100.00             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1) 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。
    (2)期末应付账款余额中前五名金额合计3,582,859.12元,占期末余额的比例为19.55% 。
    
    15、预收款项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                        期末数                      比例(%)         期初数                    比例(%)            
  1年以内                     7,277,127.42                100.00          12,076,629.63             100.00             
  合计                        7,277,127.42                100.00          12,076,629.63             100.00             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1) 预收款项中无欠持本公司5%(含5%)以上股份的股东单位的款项。
    (2) 预收款项期末余额较期初大幅减少,主要是报告期内销售货物结算预收款项所致。
    (3) 期末预收账款余额中前五名金额合计6,763,521.84元,占期末余额的比例为92.95% 。
    
    16、应付职工薪酬


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                 期初数              本期增加额          本期支付额            期末数            
  一、工资、奖金、津贴和补贴                               51,416,404.89       51,416,404.89                           
  二、职工福利费                                           821,544.72          821,544.72                              
  三、社会保险费                                           15,443,933.13       15,443,933.13                           
  四、住房公积金                                           520,565.00          520,565.00                              
  五、工会经费和职工教育经费           2,493,505.40        1,799,574.18        520,527.99            3,772,551.59      
  合计                                 2,493,505.40        70,002,021.92       68,722,975.73         3,772,551.59      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:期末应付职工薪酬较期初增长51.30%,系本期计提的工会经费和职工教育经费尚未使用完毕所致。
    
    17、应交税费


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                                     税(费)率                   期末数                  期初数                 
  企业所得税                               25%                          45,077,284.12           29,599,761.36          
  增值税                                   13%,17%                      12,104,510.14           2,296,932.89           
  价格调节基金                             40元/吨                      6,166,440.00                                   
  矿产资源补偿费                                                        1,382,235.20            506,739.20             
  资源税                                   6-6.3元/吨                   527,445.60              226,691.10             
  城市土地使用税                           4元/平方米                   479,180.00              1,197,950.00           
  城市维护建设税                           7%                           847,616.22              161,085.81             
  教育费附加                               4%                           484,352.12              92,049.04              
  个人所得税                                                            287,461.00              266,814.86             
  房产税                                   1.2%-12%                     97,490.40               97,218.05              
  其他税金                                                              84,150.68               444,035.78             
  合计                                                                  67,538,165.48           34,889,278.09          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:应交税费较期初增长93.58%,主要系本期应缴增值税、所得税、价格调节基金增加所致。
    
    18、应付利息


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期末数                                  期初数                                
  借款利息                               1,203,301.59                            1,268,961.97                          
  合计                                   1,203,301.59                            1,268,961.97                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    19、其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                           期末数                      比例(%)            期初数                比例(%)          
  1年以内                        6,350,721.10                54.75              8,183,852.98          100.00           
  1-2年                          5,249,544.23                45.25                                                     
  合计                           11,600,265.33               100.00             8,183,852.98          100.00           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)其他应付款期末较期初增长41.75%,主要代收代运运费尚未支付所致。
    (2)截止2008年6月30日其他应付款主要款项明细如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  应付单位名称                     金额                   账龄              占其他应付款总额的比   款项性质            
                                                                            例(%)                                    
  淄博市财政局                     4,348,681.00           1-2年             37.49                  保留债务            
  山东龙盛钢铁有限公司             1,000,000.00           1年以内           8.62                   往来款              
  温州通业建设工程有限公司         518,579.69             1年以内           4.47                   往来款              
  唐海县业成纸板加工厂             125,000.00             1-2年             1.08                   保留债务            
  山东益通安装有限公司             71,036.10              1-2年             0.61                   保留债务            
  合计                             6,063,296.79                             52.27                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    20、长期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款类别                              期末数                                  期初数                                 
  保证                                  1,616,866.00                            1,616,866.00                           
  合计                                  1,616,866.00                            1,616,866.00                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)长期借款由山东玻璃总公司、山东东大化学工业集团公司提供担保。
    (2)长期借款期末余额中无逾期借款,截止报告期末借款明细如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款单位                                 金额                年利率                期限                              
  中国建设银行股份有限公司淄博张店支行     1,616,866.00        五年期贷款基准利率    2007年7月10日至2012年7月9日       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    21、长期应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     期初数                  本期增加               本期减少                 期末数              
  安全费用                 6,948,272.00            3,590,864.00           3,993,025.37             6,546,110.63        
  合计                     6,948,272.00            3,590,864.00           3,993,025.37             6,546,110.63        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:长期应付款安全费用系根据财企[2006]478号财政部、安全生产监管总局关于印发《高危行业企业安全生产费用财务管理暂行办法》的通知规定按产量计提的安全生产费用,公司本期共开采原矿石448,858.00吨,按8元/吨共计提3,590,864.00元,减少3,993,025.37元系根据规定支付的相关安全培训费用、人员工资等。
    
    
    22、股本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      期初数            本期变动增减                                            期末数           
                                              发行新股         送红股      其他         小计                           
  一、有限售条件股份        166,504,321.00                                                            166,504,321.00   
  1、国家持股                                                                                                         
  2、国有法人持股           166,504,321.00                                                            166,504,321.00   
  3、其他内资持股                                                                                                      
  其中:境内法人持股                                                                                                   
  境内自然人持股                                                                                                       
  4、外资持股                                                                                                          
  其中:境外法人持股                                                                                                   
  境外自然人持股                                                                                                       
  二、无限售条件股份        154,750,053.00                                                            154,750,053.00   
  1、人民币普通股           154,750,053.00                                                            154,750,053.00   
  其中:高管股                                                                                                          
  三、股份总数              321,254,374.00                                                            321,254,374.00   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    23、资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       期初数                      本期增加            本期减少          期末数                  
  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           
  合计                       364,466,993.60                                                    364,466,993.60          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    24、盈余公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                        期初数                 本期增加              本期减少               期末数               
  法定盈余公积                61,067,304.58                                                       61,067,304.58        
  合计                        61,067,304.58                                                       61,067,304.58        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    25、未分配利润 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   金额                                    备注                                  
  期初数                                 108,002,701.92                                                                
  加:期初未分配利润调增                                                                                               
  加:本期增加                           274,308,010.04                          本期实现净利润                        
  减:提取的法定盈余公积                                                                                             
  期末数                                 382,310,711.96                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    26、营业收入、营业成本及营业毛利
    (1)营业收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   本期数                                  上年同期数                            
  主营业务收入                           581,664,358.22                          301,764,791.90                        
  其他业务收入                           31,709,906.90                           40,847,119.61                         
  合计                                   613,374,265.12                          342,611,911.51                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)营业成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   本期数                                  上年同期数                            
  主营业务成本                           172,639,963.91                          136,426,400.74                        
  其他业务成本                           31,657,983.36                           38,148,136.63                         
  合计                                   204,297,947.27                          174,574,537.37                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)营业毛利


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   本期数                                  上年同期数                            
  主营业务毛利                           409,024,394.31                          165,338,391.16                        
  其他业务毛利                           51,923.54                               2,698,982.98                          
  合计                                   409,076,317.85                          168,037,374.14                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4) 主营业务收入、主营业外务成本按业务类别列示:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  产品行业         主营业务收入                       主营业务成本                      营业毛利                       
                   本期数          上年同期数         本期数          上年同期数        本期数          上年同期数     
  铁精粉           546,454,444.83  265,447,043.54     151,821,099.21  120,156,608.08    394,633,345.62  145,290,435.46 
  铜精粉           19,676,408.00   21,887,824.19      2,725,021.33    2,509,071.28      16,951,386.67   19,378,752.91  
  钴精粉           573,313.63      1,077,654.68       250,498.50      743,490.55        322,815.13      334,164.13     
  机械加工         14,960,191.76   13,352,269.49      17,843,344.87   13,017,230.83     -2,883,153.11   335,038.66     
  合计             581,664,358.22  301,764,791.90     172,639,963.91  136,426,400.74    409,024,394.31  165,338,391.16 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (5)主营业务收入、主营业外务成本按地区分部列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区分部      主营业务收入                      主营业务成本                       营业毛利                          
                本期数           上年同期数       本期数            上年同期数       本期数           上年同期数       
  山东省内      365,177,651.76   198,824,005.60   115,984,143.89    97,864,871.57    249,193,507.87   100,959,134.03   
  山东省外      216,486,706.46   102,940,786.30   56,655,820.02     38,561,529.17    159,830,886.44   64,379,257.13    
  合计          581,664,358.22   301,764,791.90   172,639,963.91    136,426,400.74   409,024,394.31   165,338,391.16   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (6)其他业务收入、其他业务成本列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              其他业务收入                         其他业务成本                      其他业务利润                
                    本年数              上年数           本年数           上年数           本年数       上年数         
  材料及电力销售    16,580,808.90       27,019,569.11    16,623,080.15    25,987,718.52    -42,271.25   1,031,850.59   
  矿石加工及运输    15,043,239.00       13,827,550.50    15,034,903.21    12,160,418.11    8,335.79     1,667,132.39   
  其他              85,859.00                                                              85,859.00    0.00           
  合计              31,709,906.90       40,847,119.61    31,657,983.36    38,148,136.63    51,923.54    2,698,982.98   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (7)销售收入前五名客户及所占总额比例如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                                             金额                           所占当期销售收入总额比例(%)    
  淄博铁鹰钢铁有限公司                                 151,287,040.78                 26.01                            
  邯郸钢铁股份公司                                     99,940,317.50                  17.18                            
  冀州春风铸业有限公司                                 96,869,980.96                  16.65                            
  山东球墨铸管有限公司                                 93,142,535.46                  16.01                            
  莱芜钢铁股份有限公司                                 57,786,891.80                  9.93                             
  合计                                                 499,026,766.50                85.78                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(8)本期主营业务收入较上年同期增长92.75%,主要是由于铁精粉产品价格上涨所致,同时由于产品价格的上涨,导致主营业务毛利率较上年同期上升15.53%。
    
    27、营业税金及附加


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                               本期数                            上年同期数                      
  城市维护建设税                                     4,504,170.02                      2,205,816.49                    
  教育费附加                                         2,573,811.44                      1,260,466.56                    
  营业税                                             4,292.95                                                          
  房产税                                             10,303.08                                                         
  合计                                               7,092,577.49                      3,466,283.05                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:营业税金及附加本期较上年同期大幅增加主要系本期缴纳的流转税增加,相应计提的城建税和教育费附加增加所致。
    
    28、财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                                  本期数                          上年同期数                     
  利息支出                                              6,973,089.93                    4,324,157.16                   
  减:利息收入                                          477,126.08                      48,314.44                      
  加:金融机构手续费及其他                              14,133.85                       4,030.50                       
  合计                                                  6,510,097.70                    4,279,873.22                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:本期财务费用较上年同期增长52.11%,主要是本期较上年同期相比银行借款增加以及借款利率上调所致。
    
    
    29、资产减值损失


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   本期数                                  上年同期数                            
  坏账准备                               4,099,317.33                            547,200.27                            
  合计                                   4,099,317.33                            547,200.27                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    30、营业外支出


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                        本期数                                上年同期数                         
  捐赠支出                                    279,930.00                            200,000.00                         
  罚款支出                                    1,900.00                              700.00                             
  合计                                        281,830.00                            200,700.00                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    31、所得税费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   本期数                                  上年同期数                            
  当期所得税费用                         91,088,106.05                           41,404,167.92                         
  递延所得税费用                         -1,043,691.91                                                                 
  合计                                   90,044,414.14                           41,404,167.92                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    32、收到的其他与经营活动有关的现金6,661,712.06元,主要系收到山东金岭铁矿代淄博华光陶瓷集团偿还的款项6,005,228.78元。
    
    33、现金流量表补充资料


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  补充资料                                                                              金额                           
  1、将净利润调节为经营活动的现金流量:                                                                               
  净利润                                                                                274,308,010.04                 
  加:资产减值准备                                                                      4,099,317.33                   
  固定资产折旧、油气资产折耗、生产性生物资产折旧                                        14,864,819.56                  
  无形资产摊销                                                                          3,957,651.05                   
  长期待摊费用摊销                                                                                                    
  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)                      -124,852.14                    
  固定资产报废损失(收益以“-”号填列)                                                                              
  公允价值变动损失(收益以“-”号填列)                                                                              
  财务费用(收益以“-”号填列)                                                        6,973,089.93                   
  投资损失(收益以“-”号填列)                                                                                      
  递延所得税资产减少(增加以“-”号填列)                                              -1,043,691.91                  
  递延所得税负债增加(减少以“-”号填列)                                                                            
  存货的减少(增加以“-”号填列)                                                      -3,342,486.33                  
  经营性应收项目的减少(增加以“-”号填列)                                            15,325,924.04                  
  经营性应付项目的增加(减少以“-”号填列)                                            34,881,590.36                  
  其他                                                                                                                
  经营活动产生的现金流量净额                                                            349,899,371.93                 
  2.不涉及现金收支的重大投资和筹资活动:                                                                              
  债务转为资本                                                                                                        
  一年内到期的可转换公司债券                                                                                          
  融资租入固定资产                                                                                                    
  3.现金及现金等价物净变动情况:                                                                                      
  现金的期末余额                                                                        346,224,194.84                 
  减:现金的期初余额                                                                    21,015,153.39                  
  加:现金等价物的期末余额                                                                                            
  减:现金等价物的期初余额                                                                                            
  现金及现金等价物净增加额                                                              325,209,041.45                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
七、关联方关系及其交易
    (一)关联方关系
    1、本公司的实际控制人


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  实际控制人名称                                             办公地址                             类型                 
  山东省人民政府国有资产监督管理委员会                       济南市山大南路5号                    机关法人             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、存在控制关系的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称      注册地址               主要经营范围      组织机构代码     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   铁矿开采,铁精粉  16410519-1       全民所有制        张相军      母公司         
                埠镇                   等销售                                                                          
  山东钢铁集团  山东济南市             黑色金属冶炼      67224993-3       国有独资          邹仲琛      母公司之母公司 
  有限公司                                                                                              (注)         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、存在控制关系的关联方的注册资本及其变化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                               期初数(万元)         本期增加(万元)       本期减少(万元)     期末数(万元)     
  山东金岭铁矿                           13,743                                                       13,743           
  山东钢铁集团有限公司                                        1,000,000                               1,000,000        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    4、 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                           期初数                   本期增加金额(   本期减少金   期末数                      
                                     金额(万元)     比例(%)   万元)           额(万元)     金额(万元)         比例(%)  
  山东金岭铁矿                       16,650.43      51.83                                  16,650.43          51.83    
  山东钢铁集团有限公司                                        16,650.43                    16,650.43          51.83    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    5、不存在控制关系的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                                      与本公司关系                           组织机构代码                    
  淄博铁鹰钢铁有限公司                          受同一母公司控制                       75639967-2                      
  淄博铁鹰建工有限公司                          受同一母公司控制                       73371932-X                      
  山东金鼎矿业有限责任公司                      受同一母公司控制                       72859893-0                      
  济南鑫银投资有限公司                          受同一母公司控制                       66485685-6                      
  莱芜钢铁股份有限公司                          受同一母公司之母公司控制               267179533                       
  山东球墨铸铁管有限公司                        受同一母公司之母公司控制               6140725-0                       
  张店钢铁总厂                                  受同一母公司之母公司控制               16410905-3                      
  淄博张店制铁铸管有限公司                      受同一母公司之母公司控制               73576281-5                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:2008年3月26日莱芜钢铁集团有限公司与济南钢铁集团有限公司共同组建成立了山东钢铁集团有限公司,山东钢铁集团有限公司成立以后,公司控股股东山东金岭铁矿的股权从山东省冶金工业公司划拔至山东钢铁集团有限公司名下,山东金岭铁矿成为山东钢铁集团有限公司的全资子公司,公司实际控制人仍为山东省人民政府国有资产监督管理委员会。莱芜钢铁股份有限公司之母公司为莱芜钢铁集团有限公司,山东球墨铸铁管有限公司之母公司为济南钢铁集团有限公司,张店钢店总厂、淄博张店制铁铸管有限公司之母公司为山东钢铁集团有限公司,因此莱芜钢铁股份有限公司、山东球墨铸铁管有限公司、张店钢铁总厂、淄博张店制铁铸管有限公司与公司为关联方。
    
    (二)关联方交易
    1、采购货物


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称               本期金额(元)            占同类交易   上年同期金额(元)  占同类交易的  交易内容     定价原则    
                                                 的比例(%)                      比例(%)                                
  山东金鼎矿业有限责任   41,374,569.80           100.00       18,418,329.47     100.00        铁矿原矿     协议价      
  公司                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、销售货物


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                      本期金额(元)     占同类交易  上年同期金额(元  占同类交易的  交易内容       定价原则    
                                                 的比例(%)   )                比例(%)                                  
  山东金岭铁矿                  16,580,808.90    100.00      26,409,022.98    100.00        电             成本价(代购 
                                                                                                           )           
  山东金岭铁矿                  2,323,703.95     15.53                                      机械加工       参照市场价  
  淄博铁鹰钢铁有限公司          151,287,040.78   27.69       109,938,126.13   41.42         销售铁精粉     参照市场价  
  山东金鼎矿业有限责任公司      1,734,017.09     11.59                                      机械加工       参照市场价  
  山东球墨铸铁管有限公司        93,142,535.46    17.04       46,074,621.06    17.36         销售铁精粉     参照市场价  
  莱芜钢铁股份有限公司          57,786,891.80    10.57       28,381,334.21    10.69         销售铁精粉     参照市场价  
  淄博张钢制铁管有限公司        15,554,479.23    2.85                                       销售铁精粉     参照市场价  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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。2008年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12,351,787.64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。2008年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2,691,451.36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1,583平方米(房产证号01-1007477),另一处为矿办公楼(新)面积4,201平方米(房产证号01-1008196),租金定价按照房产评估价值除以平均年限(50年)×120%为年租金,每年总租金为85,859.00元,以上房屋租赁期限为20年,自协议生效之日起计算。2008年1-6月份取得租赁费收入85,859.00元。
    6、担保
    截止报告期末,公司控股股东山东金岭铁矿为本公司银行借款70,000,000.00元提供担保,控股股东母公司之附属企业淄博张钢制铸管有限公司为本公司银行借款80,000,000.00元提供担保,控股股东母公司之附属企业淄博张钢制铸管有限公司和张店钢铁总厂共同为本公司银行借款20,000,000.00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商标,使用期限为5年,自协议生效之日起计算。
    (3)为促进本公司的生产发展,增强生产经营的独立性,2007年12月28日,公司和控股股东山东金岭铁矿签订了《山东金岭矿业股份有限公司与山东金岭铁矿专利和专有技术转让合同》、《商标无偿转让协议》。公司的控股股东山东金岭铁矿将其合法拥有的全部专利、专有技术、“铁鹰”牌图形商标(商标注册证为第137075号,注册有效期限自2003年3月1日至2013年2月28日,以下简称为“商标”)无偿转让给本公司。上述合同和协议已经本公司于2007年12月31日召开的2008年第一次临时股东大会同意通过。
    2007年12月28日,公司和控股股东山东金岭铁矿签订了《山东金岭矿业股份有限公司与山东金岭铁矿专利和专有技术申请权转让合同》。山东金岭铁矿拥有下列专利申请权:中酸性岩浆型矿床找矿方法(申请号ZL200510048187.3)、铁矿井下分段采矿方法(申请号ZL2006100012577.X )、磁铁矿湿式预选的方法(申请号ZL2006100012492.1)(以下将其统称为“专利申请权”),并拥有上述专利申请的优先权。为促进本公司的生产发展,增强本公司生产经营的独立性,控股股东山东金岭铁矿将其所有的专利申请权无偿转让给本公司。该转让合同业经本公司于2007年12月31日召开的2008年第一次临时股东大会同意通过。
    根据协议约定,上述专利权、商标使用权及专有技术申请权转让合同履行的前提是公司与山东金岭铁矿签订的《非公开发行股票暨购买资产协议书》完成,由于目前公司非公开发行股票方案尚未通过中国证监会的审核,因此上述专利权、商标使用权及专有技术申请权转让合同尚未实际履行。
    8、关联方非经营性资金往来
    2008年1-6月,公司与控股股东山东金岭铁矿发生非经营性资金往来20,000,000.00元,与淄博铁鹰钢铁有限公司发生非经营性资金往来13,000,000.00元,上述资金截止到2008年4月24日已全部收回。
    
    (三)关联方款项
    1、应收票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                       期末数                    期初数                    占全部余额的比例(%)               
                                                                                     期末数            期初数          
  山东金岭铁矿                   5,000,000.00              275,209,326.92            1.23              58.29           
  淄博铁鹰钢铁有限公司           130,110,000.00            67,500,000.00             31.95             14.30           
  莱芜钢铁股份有限公司           56,700,000.00             37,490,000.00             13.92             7.94            
  山东球墨铸铁管有限公司         69,371,000.00             29,000,000.00             17.04             6.14            
  淄博张钢制铁管有限公司         17,300,000.00                                       4.25                              
  合计                           278,481,000.00            409,199,326.92            68.39             86.67           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:本期对淄博铁鹰钢铁有限公司应收票据余额增加主要系销售收入增加,货款以应收票据结算所致。
    
    2、应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                       期末数                    期初数                   占全部余额的比例(%)                
                                                                                    期末数           期初数            
  淄博铁鹰钢铁有限公司                                     613,690.34                                12.08             
  莱芜钢铁股份有限公司           15,050,327.81             3,821,858.56             27.12            75.24             
  山东球墨铸铁管有限公司         25,345,715.44             87,670.40                45.67            1.73              
  合计                           40,396,043.25             4,523,219.30             72.79            89.05             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                       期末数                    期初数                   占全部余额的比例(%)                
                                                                                    期末数           期初数            
  淄博华光陶瓷集团(注)                                   6,005,228.78                              59.99             
  合计                                                     6,005,228.78                              59.99             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:期初公司应收淄博华光陶瓷集团款项6,005,228.78元,系法院强制扣划原淄博华光陶瓷集团债务纠纷款项,不属于资产重组时应由公司承担的债务,应由淄博华光陶瓷集团承担,由于淄博华光陶瓷集团无力支付,根据公司2006年5月25日经各方同意的《资产置换协议》的约定,该款项在淄博华光陶瓷集团无力清偿时,由公司控股股东金岭铁矿代为偿还,本期公司已收到山东金岭铁矿代淄博华光陶瓷集团偿还的款项6,005,228.78元。
    
    4、预付款项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                               期末数                  期初数               占全部余额的比例(%)            
                                                                                        期末数          期初数         
  山东金鼎矿业有限责任公司                5,822,131.34            3,600,000.00          62.94           60.46          
  合计                                    5,822,131.34            3,600,000.00          62.94           60.46          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    5、预收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                             期末数                  期初数              占全部余额的比例(%)                 
                                                                                   期末数            期初数            
  淄博张钢制铁管有限公司               23,438.44                                   0.32                                
  合计                                 23,438.44                                   0.32                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    6、其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                        期末数               期初数                  占全部余额的比例(%)                   
                                                                                 期末数          期初数                
  山东金岭铁矿                                         205,630.31                              2.51                  
  合计                                                 205,630.31                              2.51                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
八、或有事项及承诺事项
    截止本报告期末,本公司为2006年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2006年资产置换时,相关银行承诺在2006年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。
    
    九、资产负债表日后事项
    截止财务报告批准报出日,公司无需要披露的资产负债表日后事项。
    
    十、其他重要事项
    2007年12月31日公司召开2008年第一次临时股东大会, 审议并通过了《关于公司向特定对象非公开发行股票的方案的议案》。公司拟于适当时机向中国证券监督管理委员会申请向包括山东金岭铁矿在内的不超过十家特定投资者非公开发行A股股票。
    本次发行在获得中国证监会核准后,将分两次发行:第一次向山东金岭铁矿发行,第二次向特定投资者发行。公司拟非公开发行不低于3000万股且不超过5,000万股(含上下限)人民币普通股,用于购买公司控股股东山东金岭铁矿下辖的召口分矿、山东金岭铁矿电厂及少量土地厂房等辅助性资产。其中:公司控股股东山东金岭铁矿以其持有的召口分矿40%的权益、山东金岭铁矿电厂及少量土地厂房等辅助性资产认购公司本次发行股份总数的50%,即不低于1,500万股(含1,500万股),不超过2,500万股(含2,500万股)。公司向其他特定投资者发行不超过本次发行股份总数50%的股份,即不低于1500万股(含1500万股)不超过2,500万股(含2,500万股)。其他特定投资者全部以现金认购,用于收购召口分矿60%的权益。本次非公开发行收购资产完成后,召口分矿资产全部进入本公司。
    
    十一、补充资料
    (一)净资产收益率及每股收益计算表
    1、净资产收益率


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期利润                                                本期数                    上年同期数                       
                                                            全面摊薄       加权平均   全面摊薄           加权平均      
  归属于公司普通股股东的净利润                              24.29          27.65      11.64              12.36         
  扣除非经常性损益后归属于公司普通股股东的净利润            24.30          27.66      11.66              12.38         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、每股收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期利润                                                      本期数                     上年同期数                
                                                                  基本每股收益  稀释每股收   基本每股收益  稀释每股收  
                                                                                益                         益          
  归属于公司普通股股东的净利润                                    0.85          0.85         0.26          0.26        
  扣除非经常性损益后归属于公司普通股股东的净利润                  0.85          0.85         0.26          0.26        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、计算过程
    全面摊薄净资产收益率=归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润÷归属于公司普通股股东的期末净资产
    加权平均净资产收益率=归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润÷(归属于公司普通股东的期初净资产+归属于公司普通股股东的净利润÷2+因为其他交易或事项引起的净资产增减变动×因为其他净资产增减变动下一月份起至报告期期末的月份数÷报告期月份数)
    基本每股收益=归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润÷发行在外的普通股加权平均数
    稀释每股收益=归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润÷调整后发行在外的普通股加权平均数


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                               本期数                     上年同期数             
  归属于公司普通股股东的净利润                                       274,308,010.04             84,063,007.58          
  扣除非经常性损益后归属于公司普通股股东的净利润                     274,425,743.43             84,263,707.58          
  期初净资产                                                         854,791,374.10             638,332,806.14         
  报告期月份数                                                       6                          6                      
  因其他交易或事项引起的净资产增减变动                                                                                 
  发生其他净资产增减变动下一月份起至报告期期末的月份数                                                                 
  普通股加权平均数                                                   321,254,374.00             321,254,374.00         
  期末净资产数                                                       1,129,099,384.14           722,395,813.72         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(二)非经常性损益明细表


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                    本期数                  上年同期数           
  非经常性收入项目:                                                                                                    
  1、非流动资产处置收益                                                   124,852.14                                   
  2、越权审批或无正式批准文件的税收返还、减免                                                                         
  3、计入当期损益的政府补助                                                                                            
  4、计入当期损益的对非金融企业收取的资金占用费                                                                        
  5、交易价显失公允的交易产生的超过公允价值部分的收益                                                                  
  6、企业合并的合并成本小于合并时应享有被合并单位可辨认净资产公允价值产                                                
  生的收益                                                                                                             
  7、非货币资产交换收益                                                                                                
  8、委托投资收益                                                                                                      
  9、债务重组收益                                                                                                      
  10、交易价格显失公允的交易产生的超过公允价值部分的收益                                                               
  11、同一控制下企业合并产生的子公司期初至合并日的当期净损益                                                           
  12、营业外收入中的其他项目                                                                                           
  13、其他                                                                                                             
  小计                                                                    124,852.14                                   
  非经常性支出项目:                                                                                                    
  1、非流动资产处置损失                                                                                                
  2、交易价显失公允的交易产生的超过公允价值部分的损失                                                                  
  3、非货币资产交换损失                                                                                                
  4、委托投资损失                                                                                                      
  5、债务重组损失                                                                                                      
  6、因不可抗力因素而计提的各项资产减值准备                                                                            
  7、与公司主营业务无关的预计负债产生的损失                                                                            
  8、企业重组费用                                                                                                     
  9、营业外支出中的其他项目                                               281,830.00              200,700.00           
  10、其他                                                                                                             
  小计                                                                    281,830.00              200,700.00           
  影响利润总额                                                            -156,977.86             -200,700.00          
  减:所得税                                                              39,244.47                                    
  影响净利润                                                              -117,733.39             -200,700.00          
  扣除非经常性损益后归属于普通股股东的净利润                              274,425,743.43          84,263,707.58        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    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
    
    
    
    
    董事长签名:张相军
    
    
    
    
    
    
                                       山东金岭矿业股份有限公司
                                                董事会
                                          2008年七月十八日