新闻源 财富源

2020年02月17日 星期一

金岭矿业(000655)公告正文

金岭矿业:2013年半年度报告

公告日期:2013-08-20

                      山东金岭矿业股份有限公司 2013 半年度报告全文




山东金岭矿业股份有限公司

     2013 半年度报告




      2013 年 08 月




                                                                1
                                             山东金岭矿业股份有限公司 2013 半年度报告全文




                    第一节 重要提示、目录和释义


    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的

真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和

连带的法律责任。

    所有董事均已出席了审议本报告的董事会会议。

    公司经本次董事会审议通过的利润分配预案为:以 2013 年 06 月 30 日的公

司总股本为基数,向全体股东每 10 股派发现金红利 1.00 元(含税),送红股 0

股(含税),不以公积金转增股本。

    公司负责人张相军、主管会计工作负责人张相军及会计机构负责人(会计主

管人员)黄加峰声明:保证本半年度报告中财务报告的真实、准确、完整。

    《证券日报》、《中国证券报》、《证券时报》及巨潮资讯网 www.cninfo.com.cn

为公司选定的信息披露媒体,本公司所有信息均以在上述选定媒体刊登的信息

为准,敬请投资者注意投资风险。




                                                                                       2
                                                                                    山东金岭矿业股份有限公司 2013 半年度报告全文




                                                                 目录




2013 半年度报告............................................................................................................................ 0

第一节 重要提示、目录和释义.................................................................................................... 2

第二节 公司简介........................................................................................................................... 5

第三节 会计数据和财务指标摘要................................................................................................ 7

第四节 董事会报告....................................................................................................................... 9

第五节 重要事项......................................................................................................................... 16

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

第七节 董事、监事、高级管理人员情况 .................................................................................. 25

第八节 财务报告......................................................................................................................... 26

第九节 备查文件目录 ............................................................................................................... 120




                                                                                                                                           3
                                                     山东金岭矿业股份有限公司 2013 半年度报告全文




                                       释义


                   释义项      指                              释义内容

"金岭矿业"、"本公司"或"公司"   指   山东金岭矿业股份有限公司

"金钢矿业"                     指   塔什库尔干县金钢矿业有限责任公司

"喀什球团"                     指   喀什金岭球团有限公司

"金鼎矿业"                     指   山东金鼎矿业有限责任公司

"铁鹰钢铁"                     指   淄博铁鹰钢铁有限公司

"亿元、万元、元"               指   人民币"亿元、万元、元"




                                                                                               4
                                                                      山东金岭矿业股份有限公司 2013 半年度报告全文




                                          第二节 公司简介

一、公司简介

股票简称                 金岭矿业                                股票代码               000655

变更后的股票简称(如有)   无

股票上市证券交易所       深圳证券交易所

公司的中文名称           山东金岭矿业股份有限公司

公司的中文简称(如有)   金岭矿业

公司的外文名称(如有)   Shandong Jinling Mining Co., Ltd.

公司的外文名称缩写(如有)无

公司的法定代表人         张相军


二、联系人和联系方式

                                                    董事会秘书                          证券事务代表

姓名                                 王 新                                   邱卫东

联系地址                             山东省淄博市张店区中埠镇                山东省淄博市张店区中埠镇

电话                                 0533-3088888                            0533-3088888

传真                                 0533-3089666                            0533-3089666

电子信箱                             sz000655@163.com                        sz000655@163.com


三、其他情况

1、公司联系方式

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


2、信息披露及备置地点

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




                                                                                                                5
                                                                山东金岭矿业股份有限公司 2013 半年度报告全文


3、注册变更情况

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


4、其他有关资料

其他有关资料在报告期是否变更情况
□ 适用 √ 不适用




                                                                                                          6
                                                                        山东金岭矿业股份有限公司 2013 半年度报告全文




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

一、主要会计数据和财务指标

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

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

营业收入(元)                                      672,283,409.04              662,475,768.34                      1.48%

归属于上市公司股东的净利润(元)                     88,661,998.53              131,234,646.80                     -32.44%

归属于上市公司股东的扣除非经常性损
                                                     88,885,839.08              131,404,255.66                     -32.36%
益的净利润(元)

经营活动产生的现金流量净额(元)                    212,671,870.42              200,656,961.43                      5.99%

基本每股收益(元/股)                                         0.15                        0.22                     -31.82%

稀释每股收益(元/股)                                         0.15                        0.22                     -31.82%

加权平均净资产收益率(%)                                    3.11%                       5.04%                      -1.93%

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

总资产(元)                                       3,418,708,409.30            3,336,008,791.56                     2.48%

归属于上市公司股东的净资产(元)                   2,894,831,226.36            2,805,107,076.13                      3.2%


二、境内外会计准则下会计数据差异

1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况

                                                                                                                   单位:元

                                   归属于上市公司股东的净利润                       归属于上市公司股东的净资产

                                 本期数                     上期数                   期末数                期初数

按中国会计准则                     88,661,998.53             131,234,646.80        2,894,831,226.36       2,805,107,076.13

按国际会计准则调整的项目及金额


2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况

                                                                                                                   单位:元

                                   归属于上市公司股东的净利润                       归属于上市公司股东的净资产

                                 本期数                     上期数                   期末数                期初数



                                                                                                                             7
                                                                   山东金岭矿业股份有限公司 2013 半年度报告全文


按中国会计准则                    88,661,998.53         131,234,646.80        2,894,831,226.36    2,805,107,076.13

按境外会计准则调整的项目及金额


3、境内外会计准则下会计数据差异原因说明

三、非经常性损益项目及金额

                                                                                                          单位:元

                         项目                                      金额                          说明

除上述各项之外的其他营业外收入和支出                                      -298,454.07

减:所得税影响额                                                           -74,613.52

合计                                                                      -223,840.55             --

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




                                                                                                                     8
                                                                      山东金岭矿业股份有限公司 2013 半年度报告全文




                                         第四节 董事会报告

一、概述

    山东金岭矿业股份有限公司是一家经过股改、资产重组、定向增发三合一的创新方案后设立的行业地位突出、矿藏丰富、
具有良好盈利能力的优质上市公司。
    近几年,受国际国内总体经济形势所迫,钢铁需求不振、钢铁行业经营困难,经营处于极度困境的钢铁行业,严重冲击
了矿山企业的生产经营。进入2013年以来,整体形势未见好转,铁精粉价格继续下滑,公司效益受到较大影响,收益较去年
同期大幅下滑。
    面对复杂严峻的市场形势,公司干部职工认真贯彻落实公司年初制定的经营方针和目标精神,紧紧围绕公司下达的年度
考核指标和奋斗目标,统一思想,坚定信心,紧密结合生产经营实际,强化管理,统一调配,努力压缩管理成本,不断创新
工作方法,强化落实安全责任,更加细致的开展各项工作,有效地克服了经营形势严峻、资金相对紧张、生产组织难度大、
项目建设任务重等困难,确保了各项工作的顺利推进,保持了安全和谐稳定的良好局面。
    上半年,公司主要生产指标超额完成;深挖内潜,主要生产指标稳定提高;生产系统实现平稳顺行;专项考核不断深化,
降本增效水平不断提升。
    在生产组织过程中,进一步理顺采掘充的关系,确保了生产系统的安全顺行,加之“走出去”战略加快实施,矿石产量有
了新的提高。选矿生产注重发挥磨选自动化优势,科学控制配矿比例、研磨细度,提高了球磨效率。严格工艺管理,稳定了
铁精粉质量,进一步提升了金属回收率和生产能力。
   下半年,针对铁矿石价格持续下滑,市场竞争空前激烈,企业经营形势发生急剧变化的情况。我们一是创新理念,科学
决策,转变经营方式,狠抓市场开发和市场营销,进一步实现产销平衡,使营销能力在严峻的市场竞争中增强。二是不断完
善营销机制,严格交易制度,强化营销手段,进一步提高营销水平。三是加强市场调研,提升协调能力,充分把握时机,及
时调整销售价格,合理控制库存。四是不断完善工作流程,加强物流管理和货款回收,降低运营成本,确保资金安全,提高
公司效益。


二、主营业务分析

概述
       公司主营业务是铁矿石开采,铁精粉、铜精粉、钴精粉的生产、销售及机械加工和发电业务。主要产品包括铁精粉、
铜精粉、钴精粉。上半年公司实现营业总收入67,228万元,比上年同期增加1.48 %;实现利润总额12,260万元,比上年同期
降低21.54%;实现净利润8,830万元,比上年同期降低32.61%。
   报告期内公司净利润同比大幅下降,其原因主要是产品销售价格同比大幅下降所致,受其影响公司净利润与去年同期相
比大幅下降。
   上半年,受国际国内总体经济形势的影响,公司效益受到较大影响,收益较去年同期大幅下滑。但公司上下紧抓发展矿
业第一要务,勇敢面对各种挑战,奋力开拓工作局面,公司生产经营基本稳定。上半年公司铁矿石开采、铁精粉生产均完成
既定目标,报告期内共生产铁精粉67万吨,销售67万吨,生产铜精粉金属量675吨,销售629吨,生产钴精粉金属量30 吨,
销售27吨,球团产量5.83万吨,销售0.24万吨。报告期内,公司合理调整,优化生产运行,积极应对市场变化,确保产品的
稳定销售和货款的回收,推进节能减排循环经济,加强管理创新,积极降本增效,企业整体素质进一步提高。
主要财务数据同比变动情况
                                                                                                         单位:元

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

营业收入                        672,283,409.04       662,475,768.34                  1.48%


                                                                                                                9
                                                                           山东金岭矿业股份有限公司 2013 半年度报告全文


营业成本                         424,691,930.40           394,888,101.89                  7.55%

销售费用                              9,086,085.19          8,799,104.57                  3.26%

管理费用                         100,868,500.02            95,562,184.70                  5.55%

                                                                                                   本期新增利息支出及利
财务费用                             -1,697,911.50         -3,460,490.41                 -50.93%
                                                                                                   息收入减少所致

                                                                                                   本期递延所得税费用增
所得税费用                           34,306,881.37         25,225,890.24                    36%
                                                                                                   加所致

经营活动产生的现金流
                                 212,671,870.42           200,656,961.43                  5.99%
量净额

投资活动产生的现金流                                                                               上年同期购买金鼎股权
                                 -24,936,356.35          -364,636,810.99                 -93.16%
量净额                                                                                             40%所致

筹资活动产生的现金流                                                                               本期偿还债务支付现金
                                 -94,738,472.40            20,200,000.00                  -569%
量净额                                                                                             所致

现金及现金等价物净增
                                     92,997,041.67       -143,779,849.56                           以上原因所致
加额

公司报告期利润构成或利润来源发生重大变动
□ 适用 √ 不适用
公司报告期利润构成或利润来源没有发生重大变动。
公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况
□ 适用 √ 不适用
公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。
公司回顾总结前期披露的经营计划在报告期内的进展情况
   无


三、主营业务构成情况

                                                                                                                  单位:元

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

分行业

黑色金属采掘业      654,214,938.07     398,201,367.93        39.13%              2.73%             8.71%            -7.87%

机械加工             11,852,304.91      20,854,214.67       -75.95%              5.47%         17.52%               31.14%

分产品

铁精粉              619,624,758.90     386,769,082.41        37.58%              1.16%             7.66%            -9.12%

铜精粉               31,267,712.04       8,450,497.19        72.97%             33.88%         34.29%               -0.11%

钴精粉                1,127,595.37         926,200.51        17.86%             23.59%         21.07%               10.62%

机械加工             11,852,304.91      20,854,214.67       -75.95%              5.47%         17.52%               31.14%

球团                  2,194,871.76       2,055,587.82         6.35%


                                                                                                                          10
                                                                                    山东金岭矿业股份有限公司 2013 半年度报告全文


分地区

山东省内           321,040,935.48    201,982,604.12               37.09%                   -46.44%            -43.15%               -8.96%

省外               345,026,307.50    217,072,978.48               37.09%                   610.23%           653.98%                -8.96%


四、核心竞争力分析

   公司始建于1948年,2006年在深交所上市,公司共包括召口矿、铁山矿、侯庄矿、金钢矿业、选矿厂等15个二级单位,
控股喀什球团,参股金鼎矿业,拥有员工近4000人;公司拥有成熟的行业技术和深厚的企业文化,有一批认真负责、锐意进
取的领导班子和踏实肯干、积极上进的职工队伍。现具有铁矿石原矿年开采180万吨、年生产铁精粉120多万吨的产能,主要
生产铁精粉、铜精粉、钴精粉等产品,主要产品铁精粉获得国家同类产品唯一“金质奖章”;公司拥有众多的项目专利和专利
技术;公司先后荣获“全国五一劳动奖状”、“全国钢铁工业先进集体”、“国际质量信用AAAA等级企业”等荣誉称号。


五、投资状况分析

1、对外股权投资情况

(1)对外投资情况


                                                       对外投资情况

           报告期投资额(元)                   上年同期投资额(元)                                        变动幅度(%)

                                    0.00                            1,053,827,000.00                                                 -100%

                                                      被投资公司情况

                公司名称                                 主要业务                               上市公司占被投资公司权益比例(%)


(2)持有金融企业股权情况


                      最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
公司名称 公司类别                                                                                                                 股份来源
                      成本(元)数量(股)比例(%)数量(股)比例(%) 值(元) 益(元)                              科目

山东钢铁
                      100,000,00                                                           100,000,00               长期股权
集团财务 其他                                   6.25%                          6.25%                         0.00
                            0.00                                                                 0.00               投资
有限公司

                      100,000,00                                                           100,000,00
合计                                       0    --                  0          --                            0.00       --           --
                            0.00                                                                 0.00


(3)证券投资情况


                                最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
证券品种 证券代码 证券简称                                                                                                        股份来源
                                成本(元)数量(股)比例(%)数量(股)比例(%)值(元) 益(元)                       科目

                                    0.00         0           0%            0               0%        0.00      0.00

合计                                0.00         0      --                 0          --             0.00      0.00          --      --



                                                                                                                                          11
                                                                               山东金岭矿业股份有限公司 2013 半年度报告全文


持有其他上市公司股权情况的说明
□ 适用 √ 不适用


2、委托理财、衍生品投资和委托贷款情况

(1)委托理财情况

                                                                                                                               单位:万元

                                                                                              本期实际 计提减值                   报告期实
受托人名              是否关联              委托理财                          报酬确定
           关联关系              产品类型                 起始日期 终止日期                   收回本金 准备金额 预计收益 际损益金
   称                  交易                   金额                                方式
                                                                                                金额       (如有)                    额

                                                      0                                                0           0          0             0

合计                                                  0      --        --          --                  0           0          0             0

委托理财资金来源                            不适用

逾期未收回的本金和收益累计金额                                                                                                              0


(2)衍生品投资情况

                                                                                                                               单位:万元

                                                                                                                       期末投资
衍生品投                                    衍生品投                                          计提减值                 金额占公 报告期实
                      是否关联 衍生品投                                       期初投资                     期末投资
资操作方 关联关系                           资初始投 起始日期 终止日期                        准备金额                 司报告期 际损益金
                       交易       资类型                                          金额                      金额
  名称                                       资金额                                           (如有)                 末净资产        额
                                                                                                                       比例(%)

                                                      0                                   0            0           0        0%              0

合计                                                  0      --        --                 0            0           0        0%              0

衍生品投资资金来源                          不适用


(3)委托贷款情况

                                                                                                                               单位:万元

                                                           是否关联                                                      贷款对象资金用
                      贷款对象                                        贷款金额 贷款利率 担保人或抵押物
                                                              方                                                                  途

                                                                              0               0%

合计                                                          --              0          --                 --                    --


3、募集资金使用情况

(1)募集资金总体使用情况

                                                                                                                               单位:万元

                                                                                                                                            12
                                                                               山东金岭矿业股份有限公司 2013 半年度报告全文


募集资金总额                                                                                                                     0

报告期投入募集资金总额                                                                                                           0

已累计投入募集资金总额                                                                                                           0

报告期内变更用途的募集资金总额                                                                                                   0

累计变更用途的募集资金总额                                                                                                       0

累计变更用途的募集资金总额比例(%)                                                                                             0%

                                                募集资金总体使用情况说明


(2)募集资金承诺项目情况

                                                                                                                       单位:万元

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

承诺投资项目

                                           0         0         0          0            0%                  0

承诺投资项目小计          --               0         0         0          0       --        --             0      --       --

超募资金投向

                                                                                                           0

归还银行贷款(如有)      --               0         0         0          0            0%   --        --          --       --

补充流动资金(如有)      --               0         0         0          0            0%   --        --          --       --

超募资金投向小计          --               0         0         0          0       --        --             0      --       --

合计                      --               0         0         0          0       --        --             0      --       --

超募资金的金额、用途
                       不适用
及使用进展情况

募集资金投资项目实
                       不适用
施地点变更情况

募集资金投资项目实
                       不适用
施方式调整情况

募集资金投资项目先
                       不适用
期投入及置换情况

用闲置募集资金暂时
                       不适用
补充流动资金情况

项目实施出现募集资
                       不适用
金结余的金额及原因




                                                                                                                                 13
                                                                                             山东金岭矿业股份有限公司 2013 半年度报告全文


(3)募集资金变更项目情况

                                                                                                                                            单位:万元

                             变更后项目                                      截至期末投                                                    变更后的项
                                                             截至期末实                      项目达到预
变更后的项 对应的原承 拟投入募集 本报告期实                                    资进度                        本报告期实 是否达到预 目可行性是
                                                             际累计投入                      定可使用状
     目           诺项目      资金总额 际投入金额                            (%)(3)=(2)/                     现的效益        计效益        否发生重大
                                                              金额(2)                          态日期
                                (1)                                              (1)                                                            变化

                                         0               0               0             0%                               0

合计                 --                  0               0               0       --              --                     0      --                --

变更原因、决策程序及信息披露情况
                                             不适用
说明(分具体项目)


(4)募集资金项目情况


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


4、主要子公司、参股公司分析

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

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

山东金鼎矿
                             黑色金属采 铁矿石开                             508,727,154 254,414,402 186,174,037 79,964,491. 56,382,084.
业有限责任 参股公司                                          100000000
                             选业            采、销售                                  .79            .09             .87             66               86
公司

塔什库尔干
                                             铁矿石开
县金钢矿业                   黑色金属采                                      363,326,346 12,218,177. 32,825,400. 8,027,971.1 5,985,945.8
                 子公司                      采,加工与 1200000
有限责任公                   选业                                                      .50              83            80               5                6
                                             销售


                                             铁精粉、球
喀什金岭球                   黑色金属采                                      208,897,940 25,835,192. 2,261,459.4 -1,635,950. -1,220,151.
                 参股公司                    团矿的生        30000000
团有限公司                   选业                                                      .80              74              5             00               55
                                             产、销售


5、非募集资金投资的重大项目情况

                                                                                                                                            单位:万元

                                                                             截至报告期末累计
       项目名称             计划投资总额            本报告期投入金额                                         项目进度               项目收益情况
                                                                               实际投入金额

                                              0                         0                         0                         0% 0

          合计                                0                         0                         0              --                        --



                                                                                                                                                        14
                                                                     山东金岭矿业股份有限公司 2013 半年度报告全文


六、对 2013 年 1-9 月经营业绩的预计

预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明
□ 适用 √ 不适用


七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明




八、董事会对上年度“非标准审计报告”相关情况的说明




九、公司报告期利润分配实施情况

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


十、本报告期利润分配及资本公积金转增股本预案

每 10 股送红股数(股)                                                                                              0

每 10 股派息数(元)(含税)                                                                                  1.00

每 10 股转增数(股)                                                                                                0

分配预案的股本基数(股)                                                                               595,340,230

现金分红总额(元)(含税)                                                                            59,534,023.00

可分配利润(元)                                                                                   1,602,176,145.03

                                   利润分配或资本公积金转增预案的详细情况说明

     截止 2013 年 6 月 30 日,公司 2013 年上半年共实现利润总额 143,871,698.50 元,实现可分配净利润 109,226,568.65
元,截止本报告期末,公司可供股东分配的利润为 1,602,176,145.03 元。以 2013 年上半年报告期末总股本 595,340,230 股
为基数向全体股东每 10 股派发现金 1 元(含税)。
     该利润分配预案尚需公司股东大会审议通过。


十一、报告期内接待调研、沟通、采访等活动登记表

                                                                                          谈论的主要内容及提供的
     接待时间          接待地点         接待方式        接待对象类型        接待对象
                                                                                                    资料




                                                                                                                    15
                                                                                    山东金岭矿业股份有限公司 2013 半年度报告全文




                                                 第五节 重要事项

一、公司治理情况

     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,完善内控制度,使公司管理进一步完善。截止2013
年6月底,公司已建立:《公司章程》、《内部管理控制制度》、《股东大会议事规则》、《董事会议事规则》、
《监事会议事规则》、《总经理工作细则》、《重大交易决策制度》、《关联交易决策制度》、《累积投票制实
施细则》、《募集资金使用管理制度》、《投资者关系管理制度》、《信息披露管理制度》、《独立董事制度》、
《董事会审计委员会实施细则》、《董事会提名委员会实施细则》、《董事会战略委员会实施细则》、《董事会
薪酬委员会实施细则》、《独立董事年报工作制度》、《审计委员会年报工作制度》、《防范控股股东及关联方
资金占用制度》、《董事会秘书工作制度》、《内部审计制度》、《对外担保制度》、《董事、监事和高级管理
人员所持本公司股份及其变动制度》、《内幕信息知情人管理制度》、《外部信息使用人管理制度》、《年报信
息重大差错责任追究制度》等规章制度,已通过董事会或股东大会审议表决,并在相应媒体予以披露。
     公司严格按照规章制度运作,公司实际状况符合相关制度的要求。
     报告期内,公司未收到被监管部门采取监管措施的有关文件。

二、重大诉讼仲裁事项

□ 适用 √ 不适用
本报告期公司无重大诉讼、仲裁事项。


三、媒体质疑情况

□ 适用 √ 不适用
本报告期公司无媒体普遍质疑事项。


四、破产重整相关事项




五、资产交易事项

1、收购资产情况


                                                                      该资产
                                                                      为上市           与交易对
 交易对
          被收购    交易价                                            公司贡 是否为 方的关联
 方或最                      进展情 对公司经营的 对公司损益                                       披露日期
          或置入    格(万                                            献的净 关联交 关系(适用               披露索引
 终控制                      况(注 2) 影响(注 3) 的影响(注 4)                               (注 5)
          资产      元)                                              利润占   易      关联交易
     方
                                                                      净利润             情形
                                                                      总额的


                                                                                                                             16
                                                                                                        山东金岭矿业股份有限公司 2013 半年度报告全文


                                                                                       比率(%)


        2、出售资产情况


                                               本期初                资产出
                                               起至出                售为上                      与交易
                                               售日该                市公司                      对方的 所涉及 所涉及
                                                          出售对
                                      交易价 资产为                  贡献的 资产出 是否为 关联关 的资产 的债权
        交易对 被出售                                     公司的                                                                  披露日 披露索
                           出售日 格(万 上市公                      净利润 售定价 关联交 系(适 产权是 债务是
             方    资产                                    影响                                                                     期      引
                                       元)    司贡献                占净利     原则        易   用关联 否已全 否已全
                                                          (注 3)
                                               的净利                润总额                      交易情 部过户 部转移
                                               润(万                的比例                           形)
                                                   元)               (%)


        3、企业合并情况

        无


        六、公司股权激励的实施情况及其影响

        无


        七、重大关联交易

        1、与日常经营相关的关联交易


                                                                      关联交易 占同类交                      可获得的
关联交易                关联交易 关联交易 关联交易 关联交易                                   关联交易
             关联关系                                                 金额(万 易金额的                      同类交易 披露日期           披露索引
   方                     类型        内容    定价原则      价格                              结算方式
                                                                        元)        比例(%)                   市价

山东金鼎                采购商                                                                                          2013 年   公告名称:2013 年半年度
矿业有限 联营企业 品、接受 铁矿原矿 协议价                             8,712.84        100% 现汇                        08 月 20 报告全文;公告网站:
责任公司                劳务                                                                                            日        http://www.cninfo.com。

莱芜钢铁
             受同一母 出售商                                                                                            2013 年   公告名称:2013 年半年度
集团银山                         销售铁精 参照市场
             公司之母 品、提供                                         1,227.47        1.69% 承兑结算                   08 月 20 报告全文;公告网站:
型钢有限                         粉           价
             公司控制 劳务                                                                                              日        http://www.cninfo.com。
公司

淄博铁鹰                出售商                                                                                          2013 年   公告名称:2013 年半年度
             受同一母
钢铁有限                品、提供 劳务费       协议价                        1,825      100% 现汇                        08 月 20 报告全文;公告网站:
             公司控制
公司                    劳务                                                                                            日        http://www.cninfo.com。

合计                                                --        --      11,765.31        --        --             --           --              --

大额销货退回的详细情况                        无

按类别对本期将发生的日常关联交易进 无


                                                                                                                                                            17
                                                                                              山东金岭矿业股份有限公司 2013 半年度报告全文


行总金额预计的,在报告期内的实际履
行情况(如有)

交易价格与市场参考价格差异较大的原
                                           无
因(如适用)


     2、资产收购、出售发生的关联交易


                                                          转让资    转让资
                                                 关联交                       市场公   转让价    关联交   交易损
                   关联关   关联交     关联交             产的账    产的评                                          披露日    披露索
      关联方                                     易定价                       允价值   格(万    易结算   益(万
                    系      易类型     易内容             面价值    估价值                                           期         引
                                                  原则                        (万元) 元)       方式    元)
                                                          (万元) (万元)


     3、共同对外投资的重大关联交易


                                                                                              被投资企业 被投资企业 被投资企业
                                     共同投资定 被投资企业 被投资企业 被投资企业
      共同投资方         关联关系                                                           的总资产(万 的净资产(万 的净利润(万
                                       价原则        的名称        的主营业务 的注册资本
                                                                                                 元)        元)            元)


     4、关联债权债务往来

     是否存在非经营性关联债权债务往来
     □ 是 √ 否

                                                                              是否存在非
                                                债权债务类                                 期初余额(万 本期发生额 期末余额(万
               关联方           关联关系                       形成原因       经营性资金
                                                   型                                           元)      (万元)           元)
                                                                                占用


     5、其他重大关联交易

     无
     重大关联交易临时报告披露网站相关查询

                        临时公告名称                          临时公告披露日期                     临时公告披露网站名称


     八、重大合同及其履行情况

     1、托管、承包、租赁事项情况

     (1)托管情况

     托管情况说明
     无
     为公司带来的损益达到公司报告期利润总额 10%以上的项目
     □ 适用 √ 不适用


                                                                                                                                       18
                                                                                      山东金岭矿业股份有限公司 2013 半年度报告全文


(2)承包情况

承包情况说明

为公司带来的损益达到公司报告期利润总额 10%以上的项目
□ 适用 √ 不适用


(3)租赁情况

租赁情况说明

为公司带来的损益达到公司报告期利润总额 10%以上的项目
□ 适用 √ 不适用


2、担保情况

                                                                                                                          单位:万元

                                     公司对外担保情况(不包括对子公司的担保)

                     担保额度               实际发生日期                                                          是否为关联
                                                                                                       是否履行
     担保对象名称    相关公告   担保额度     (协议签署         实际担保金额     担保类型    担保期               方担保(是或
                                                                                                           完毕
                     披露日期                   日)                                                                   否)

                                                    公司对子公司的担保情况

                    担保额度                实际发生日期                                                          是否为关联
                                                                                                       是否履行
     担保对象名称   相关公告    担保额度     (协议签署         实际担保金额     担保类型    担保期               方担保(是或
                                                                                                           完毕
                    披露日期                    日)                                                                   否)

喀什金岭球团有限 2011 年 08                 2011 年 09 月
                                    7,000                              7,000 一般保证       3年       否          是
公司                月 02 日                23 日

报告期内审批对子公司担保额                                      报告期内对子公司担保实际
                                                            0                                                                 0
度合计(B1)                                                    发生额合计(B2)

报告期末已审批的对子公司担                                      报告期末对子公司实际担保
                                                       7,000                                                              7,000
保额度合计(B3)                                                余额合计(B4)

公司担保总额(即前两大项的合计)

报告期内审批担保额度合计                                        报告期内担保实际发生额合
                                                            0                                                                 0
(A1+B1)                                                       计(A2+B2)

报告期末已审批的担保额度合                                      报告期末实际担保余额合计
                                                       7,000                                                              7,000
计(A3+B3)                                                     (A4+B4)

实际担保总额(即 A4+B4)占公司净资产的比例(%)                                                                          2.42%

其中:

为股东、实际控制人及其关联方提供担保的金额(C)                                                                               0




                                                                                                                                  19
                                                                                       山东金岭矿业股份有限公司 2013 半年度报告全文


   直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                                                  0
   务担保金额(D)

   担保总额超过净资产 50%部分的金额(E)                                                                                          0

   上述三项担保金额合计(C+D+E)                                                                                                  0

   未到期担保可能承担连带清偿责任说明(如有)                     无

   违反规定程序对外提供担保的说明(如有)                         无

   采用复合方式担保的具体情况说明
   无


   3、其他重大合同


                                       合同涉及 合同涉及
    合同订立                           资产的账 资产的评 评估机构                                                      截至报告
                合同订立 合同签订                                   评估基准          交易价格 是否关联
    公司方名                            面价值   估价值 名称(如              定价原则                      关联关系 期末的执
                对方名称   日期                                     日(如有)         (万元)    交易
        称                             (万元) (万元)   有)                                                          行情况
                                       (如有) (如有)


   4、其他重大交易

   无


   九、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项

             承诺事项                   承诺方              承诺内容                承诺时间           承诺期限        履行情况

股改承诺                          无              无                                              无              无

收购报告书或权益变动报告书
                                  无              无                                              无              无
中所作承诺

                                                  山东金岭铁矿承诺:1、本企业
                                                  及本企业控制的附属公司将不
                                                  在中国境内或以任何方式(包括
                                                  但不限于由其单独经营、通过合
                                                  资经营、或与另一公司或企业拥
                                                  有股份或者其他权益)参与任何
                                                  与山东金岭矿业股份有限公司 2009 年 04 月 30                     正在履行过程
资产重组时所作承诺                山东金岭铁矿                                                    长期
                                                  及其子公司业务相同或者类似 日                                   中。
                                                  的业务及其他构成或可能构成
                                                  竞争之任何业务活动,以避免本
                                                  企业及本企业其他控股、附属公
                                                  司与山东金岭矿业股份有限公
                                                  司及其子公司的生产经营构成
                                                  业务竞争。2、本企业将不会利



                                                                                                                                      20
                                                                             山东金岭矿业股份有限公司 2013 半年度报告全文


                                           用对上市公司的控股地位从事
                                           任何损害上市公司或上市公司
                                           其他股东利益的活动。

首次公开发行或再融资时所作
                             无            无                                         无           无
承诺

其他对公司中小股东所作承诺 无              无                                         无           无

承诺是否及时履行             是

未完成履行的具体原因及下一
                             本公司将积极督促山东金岭铁矿严格按照承诺履行相应职责。
步计划(如有)


   十、聘任、解聘会计师事务所情况

   半年度财务报告是否已经审计
   □ 是 √ 否


   十一、处罚及整改情况

        名称/姓名       类型            原因       调查处罚类型   结论(如有)        披露日期     披露索引

   整改情况说明
   □ 适用 √ 不适用


   十二、其他重大事项的说明

   无




                                                                                                                      21
                                                                                     山东金岭矿业股份有限公司 2013 半年度报告全文




                                             第六节 股份变动及股东情况

       一、股份变动情况

                                   本次变动前                         本次变动增减(+,-)                         本次变动后

                                                                             公积金转
                                 数量        比例(%) 发行新股         送股                  其他      小计         数量        比例(%)
                                                                                股

   一、有限售条件股份          180,533,232    30.32%                                                             180,533,232    30.32%

   2、国有法人持股             180,533,232    30.32%                                                             180,533,232    30.32%

   二、无限售条件股份          414,806,998    69.68%                                                             414,806,998    69.68%

   1、人民币普通股             414,806,998    69.68%                                                             414,806,998    69.68%

   三、股份总数                595,340,230       100%                                                            595,340,230      100%

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


       二、公司股东数量及持股情况

                                                                                                                               单位:股

报告期末股东总数                                                                                                                             66,472

                                                          持股 5%以上的股东持股情况

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

山东金岭铁矿     国有法人               58.41%      347,740,145 0             180,533,232          167,206,913

淄博市城市资产
                 国有法人                1.1%           6,530,000                                    6,530,000
运营有限公司


                                                                                                                                     22
                                                                            山东金岭矿业股份有限公司 2013 半年度报告全文


中润经济发展有
                  国有法人             0.42%       2,472,960                              2,472,960
限责任公司

任道江            境内自然人           0.28%       1,653,890                              1,653,890

中国农业银行-
中证 500 交易型
                  国有法人             0.14%         810,180                                810,180
开放式指数证券
投资基金

陈晓军            境内自然人           0.12%         743,783                                743,783

李力              境内自然人           0.12%         700,000                                700,000

陈巧君            境内自然人            0.11%        639,300                                639,300

邹志豪            境内自然人               0.1%      583,812                                583,812

中国工商银行-
广发中证 500 指
                  国有法人             0.09%         528,220                                528,220
数证券投资基金
(LOF)

上述股东关联关系或一致行动的      公司控股股东山东金岭铁矿与其他股东无关联关系和一致行动;未知其他股东之间是否存在关联关系和一致
说明                              行动。

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

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

山东金岭铁矿                                                                            167,206,913 人民币普通股

淄博市城市资产运营有限公司                                                                6,530,000 人民币普通股

中润经济发展有限责任公司                                                                  2,472,960 人民币普通股

任道江                                                                                    1,653,890 人民币普通股

中国农业银行-中证 500 交易型开
                                                                                            810,180 人民币普通股
放式指数证券投资基金

陈晓军                                                                                      743,783 人民币普通股

李力                                                                                        700,000 人民币普通股

陈巧君                                                                                      639,300 人民币普通股

邹志豪                                                                                      583,812 人民币普通股

中国工商银行-广发中证 500 指数
                                                                                            528,220 人民币普通股
证券投资基金(LOF)

前 10 名无限售流通股股东之间,
以及前 10 名无限售流通股股东和 公司控股股东山东金岭铁矿与其他股东无关联关系和一致行动;未知其他股东之间是否存在关联关系和一致
前 10 名股东之间关联关系或一致 行动。
行动的说明

参与融资融券业务股东情况说明      股东:任道江通过齐鲁证券有限公司客户信用交易担保证券账户持有本公司股票 1,653,890 股,合计持股



                                                                                                                      23
                                                                           山东金岭矿业股份有限公司 2013 半年度报告全文


(如有)(参见注 4)             1,653,890 股;
                                     陈晓军通过中信证券(浙江)有限责任公司客户信用交易担保证券账户持有本公司股票 743,783 股,合
                                 计持股 743,783 股;
                                     邹志豪通过长江证券股份有限公司客户信用交易担保证券账户持有本公司股票 583,812 股,合计持股
                                 583,812 股;
                                     前十名其他股东皆为通过普通账户持有的本公司股票。

        公司股东在报告期内是否进行约定购回交易
        □ 是 √ 否


        三、控股股东或实际控制人变更情况

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




                                                                                                                    24
                                                                     山东金岭矿业股份有限公司 2013 半年度报告全文




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

一、董事、监事和高级管理人员持股变动

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


二、公司董事、监事、高级管理人员离职和解聘情况

     姓名           担任的职务          类型            日期                         原因

窦廷章         监事会主席        离职          2013 年 05 月 17 日     离岗辞职

杨乐申         监事              离职          2013 年 05 月 17 日     退休辞职

李勇之         监事会主席        任免          2013 年 05 月 17 日     聘任

戴汉强         监事              任免          2013 年 05 月 17 日     聘任




                                                                                                              25
                                                             山东金岭矿业股份有限公司 2013 半年度报告全文




                                     第八节 财务报告

一、审计报告

半年度报告是否经过审计
□ 是 √ 否
公司半年度财务报告未经审计。


二、财务报表

财务附注中报表的单位为:人民币元


1、合并资产负债表

编制单位:山东金岭矿业股份有限公司
                                                                                                    单位:元

                 项目                    期末余额                                期初余额

流动资产:

    货币资金                                         414,454,754.43                          321,063,612.51

    结算备付金

    拆出资金

    交易性金融资产

    应收票据                                         427,926,367.25                          603,113,454.96

    应收账款                                         183,364,642.56                           83,779,351.88

    预付款项                                           8,527,921.08                           10,402,604.22

    应收保费

    应收分保账款

    应收分保合同准备金

    应收利息

    应收股利                                          39,223,360.26                           39,223,360.26

    其他应收款                                        19,296,511.96                            2,941,917.07

    买入返售金融资产

    存货                                             123,009,413.90                           94,536,964.94

    一年内到期的非流动资产

    其他流动资产

流动资产合计                                        1,215,802,971.44                        1,155,061,265.84


                                                                                                          26
                                 山东金岭矿业股份有限公司 2013 半年度报告全文


非流动资产:

   发放委托贷款及垫款

   可供出售金融资产

   持有至到期投资

   长期应收款

   长期股权投资         1,110,352,492.72                     1,105,061,313.64

   投资性房地产

   固定资产              314,172,939.69                        288,343,139.47

   在建工程              275,135,523.67                        289,179,278.22

   工程物资                6,378,805.53                          2,993,174.75

   固定资产清理

   生产性生物资产

   油气资产

   无形资产              364,113,696.98                        375,251,833.24

   开发支出

   商誉                   14,803,890.72                         14,803,890.72

   长期待摊费用           54,649,290.85                         52,929,119.72

   递延所得税资产         52,834,255.40                         41,921,233.66

   其他非流动资产         10,464,542.30                         10,464,542.30

非流动资产合计          2,202,905,437.86                     2,180,947,525.72

资产总计                3,418,708,409.30                     3,336,008,791.56

流动负债:

   短期借款                                                    100,000,000.00

   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               12,120,000.00                         13,500,000.00

   应付账款               89,449,250.34                         63,315,624.77

   预收款项               40,636,625.17                         58,711,592.63

   卖出回购金融资产款

   应付手续费及佣金

   应付职工薪酬           16,299,973.11                         14,901,433.95

   应交税费              240,574,229.60                        173,038,718.41



                                                                           27
                                            山东金岭矿业股份有限公司 2013 半年度报告全文


     应付利息                         1,215,384.85                           876,452.56

     应付股利

     其他应付款                      47,023,706.92                         34,751,953.29

     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           1,616,866.00                          1,616,866.00

     其他流动负债

流动负债合计                        448,936,035.99                        460,712,641.61

非流动负债:

     长期借款                        55,827,000.00                         48,760,000.00

     应付债券

     长期应付款

     专项应付款

     预计负债

     递延所得税负债                   7,513,589.13                          9,462,470.53

     其他非流动负债                   3,850,000.00                          3,850,000.00

非流动负债合计                       67,190,589.13                         62,072,470.53

负债合计                            516,126,625.12                        522,785,112.14

所有者权益(或股东权益):

     实收资本(或股本)             595,340,230.00                        595,340,230.00

     资本公积                       487,998,131.16                        487,998,131.16

     减:库存股

     专项储备                          3,946,486.11                         2,884,334.41

     盈余公积                       243,559,696.12                        243,559,696.12

     一般风险准备

     未分配利润                    1,563,986,682.97                     1,475,324,684.44

     外币报表折算差额

归属于母公司所有者权益合计         2,894,831,226.36                     2,805,107,076.13

     少数股东权益                     7,750,557.82                          8,116,603.29

所有者权益(或股东权益)合计       2,902,581,784.18                     2,813,223,679.42

负债和所有者权益(或股东权益)总
                                   3,418,708,409.30                     3,336,008,791.56





                                                                                      28
                                                                  山东金岭矿业股份有限公司 2013 半年度报告全文


法定代表人:张相军                   主管会计工作负责人:张相军                       会计机构负责人:黄加峰


2、母公司资产负债表

编制单位:山东金岭矿业股份有限公司
                                                                                                         单位:元

                 项目                         期末余额                                期初余额

流动资产:

    货币资金                                              406,825,185.39                          310,428,259.14

    交易性金融资产

    应收票据                                              415,261,253.25                          602,913,454.96

    应收账款                                              182,384,018.09                           75,002,272.48

    预付款项                                                4,923,792.83                           10,249,902.71

    应收利息

    应收股利                                               39,223,360.26                           39,223,360.26

    其他应收款                                            386,041,358.05                          318,423,979.23

    存货                                                   58,517,582.67                           76,108,342.45

    一年内到期的非流动资产

    其他流动资产

流动资产合计                                             1,493,176,550.54                        1,432,349,571.23

非流动资产:

    可供出售金融资产

    持有至到期投资

    长期应收款

    长期股权投资                                         1,192,390,113.18                        1,187,098,934.10

    投资性房地产

    固定资产                                              251,057,511.04                          265,105,026.41

    在建工程                                                  236,386.28                              598,193.87

    工程物资                                                1,434,550.83                            1,434,550.83

    固定资产清理

    生产性生物资产

    油气资产

    无形资产                                              324,611,856.72                          329,481,362.70

    开发支出

    商誉



                                                                                                               29
                                      山东金岭矿业股份有限公司 2013 半年度报告全文


    长期待摊费用                  384,615.39

    递延所得税资产             51,113,813.55                         40,545,648.76

    其他非流动资产              1,526,792.00                          1,526,792.00

非流动资产合计               1,822,755,638.99                     1,825,790,508.67

资产总计                     3,315,932,189.53                     3,258,140,079.90

流动负债:

    短期借款                                                        100,000,000.00

    交易性金融负债

    应付票据                   12,120,000.00                         15,000,000.00

    应付账款                   54,314,189.88                         53,958,049.84

    预收款项                   24,339,511.17                         58,048,864.94

    应付职工薪酬               16,202,727.08                         14,700,808.37

    应交税费                  246,869,129.56                        172,678,877.35

    应付利息

    应付股利

    其他应付款                 30,784,721.72                         21,724,053.29

    一年内到期的非流动负债      1,616,866.00                          1,616,866.00

    其他流动负债

流动负债合计                  386,247,145.41                        437,727,519.79

非流动负债:

    长期借款

    应付债券

    长期应付款

    专项应付款

    预计负债

    递延所得税负债

    其他非流动负债

非流动负债合计                          0.00                                  0.00

负债合计                      386,247,145.41                        437,727,519.79

所有者权益(或股东权益):

    实收资本(或股本)        595,340,230.00                        595,340,230.00

    资本公积                  487,998,131.16                        487,998,131.16

    减:库存股

    专项储备                      610,841.81                           564,926.45



                                                                                30
                                                                  山东金岭矿业股份有限公司 2013 半年度报告全文


     盈余公积                                             243,559,696.12                          243,559,696.12

     一般风险准备

     未分配利润                                          1,602,176,145.03                        1,492,949,576.38

     外币报表折算差额

所有者权益(或股东权益)合计                             2,929,685,044.12                        2,820,412,560.11

负债和所有者权益(或股东权益)总
                                                         3,315,932,189.53                        3,258,140,079.90



法定代表人:张相军                   主管会计工作负责人:张相军                       会计机构负责人:黄加峰


3、合并利润表

编制单位:山东金岭矿业股份有限公司
                                                                                                         单位:元

                  项目                        本期金额                                上期金额

一、营业总收入                                            672,283,409.04                          662,475,768.34

     其中:营业收入                                       672,283,409.04                          662,475,768.34

           利息收入

           已赚保费

           手续费及佣金收入

二、营业总成本                                            554,673,299.62                          516,858,510.05

     其中:营业成本                                       424,691,930.40                          394,888,101.89

           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                                  11,144,958.23                           10,008,066.08

           销售费用                                         9,086,085.19                            8,799,104.57

           管理费用                                       100,868,500.02                           95,562,184.70

           财务费用                                         -1,697,911.50                           -3,460,490.41

           资产减值损失                                    10,579,737.28                           11,061,543.22

     加:公允价值变动收益(损失以
“-”号填列)



                                                                                                               31
                                                                  山东金岭矿业股份有限公司 2013 半年度报告全文


           投资收益(损失以“-”
                                                           5,291,179.08                           10,840,562.18
号填列)

           其中:对联营企业和合营
                                                           5,291,179.08                           10,840,562.18
企业的投资收益

           汇兑收益(损失以“-”号
填列)

三、营业利润(亏损以“-”号填列)                       122,901,288.50                          156,457,820.47

     加:营业外收入                                            2,800.00                                 400.00

     减:营业外支出                                         301,254.07                              200,858.24

           其中:非流动资产处置损


四、利润总额(亏损总额以“-”号
                                                         122,602,834.43                          156,257,362.23
填列)

     减:所得税费用                                       34,306,881.37                           25,225,890.24

五、净利润(净亏损以“-”号填列)                        88,295,953.06                          131,031,471.99

     其中:被合并方在合并前实现的
净利润

     归属于母公司所有者的净利润                           88,661,998.53                          131,234,646.80

     少数股东损益                                           -366,045.47                             -203,174.81

六、每股收益:                                   --                                      --

     (一)基本每股收益                                            0.15                                    0.22

     (二)稀释每股收益                                            0.15                                    0.22

七、其他综合收益

八、综合收益总额                                          88,295,953.06                          131,031,471.99

     归属于母公司所有者的综合收益
                                                          88,661,998.53                          131,234,646.80
总额

     归属于少数股东的综合收益总额                           -366,045.47                             -203,174.81


法定代表人:张相军                   主管会计工作负责人:张相军                       会计机构负责人:黄加峰


4、母公司利润表

编制单位:山东金岭矿业股份有限公司
                                                                                                       单位:元

                 项目                         本期金额                                上期金额

一、营业收入                                             675,231,949.59                          635,654,987.93

     减:营业成本                                        428,629,272.33                          386,001,684.36



                                                                                                             32
                                                                  山东金岭矿业股份有限公司 2013 半年度报告全文


         营业税金及附加                                   10,935,982.17                            9,982,627.18

         销售费用                                          4,317,946.63                             465,134.42

         管理费用                                         83,487,477.11                           81,685,853.20

         财务费用                                         -1,690,787.28                           -3,455,739.22

         资产减值损失                                     10,717,795.14                            8,850,338.46

     加:公允价值变动收益(损失以
“-”号填列)

         投资收益(损失以“-”号
                                                           5,291,179.08                           10,840,562.18
填列)

         其中:对联营企业和合营企
                                                           5,291,179.08                           10,840,562.18
业的投资收益

二、营业利润(亏损以“-”号填列)                       144,125,442.57                          162,965,651.71

     加:营业外收入                                             800.00                                  400.00

     减:营业外支出                                         254,544.07                              160,421.15

         其中:非流动资产处置损失

三、利润总额(亏损总额以“-”号
                                                         143,871,698.50                          162,805,630.56
填列)

     减:所得税费用                                       34,645,129.85                           28,188,932.48

四、净利润(净亏损以“-”号填列)                       109,226,568.65                          134,616,698.08

五、每股收益:                                   --                                      --

     (一)基本每股收益                                            0.18                                    0.23

     (二)稀释每股收益                                            0.18                                    0.23

六、其他综合收益

七、综合收益总额                                         109,226,568.65                          134,616,698.08


法定代表人:张相军                   主管会计工作负责人:张相军                       会计机构负责人:黄加峰


5、合并现金流量表

编制单位:山东金岭矿业股份有限公司
                                                                                                       单位:元

                 项目                         本期金额                                上期金额

一、经营活动产生的现金流量:

     销售商品、提供劳务收到的现金                        826,254,911.47                          781,287,711.52

     客户存款和同业存放款项净增加


     向中央银行借款净增加额


                                                                                                             33
                                            山东金岭矿业股份有限公司 2013 半年度报告全文


     向其他金融机构拆入资金净增加


     收到原保险合同保费取得的现金

     收到再保险业务现金净额

     保户储金及投资款净增加额

     处置交易性金融资产净增加额

     收取利息、手续费及佣金的现金

     拆入资金净增加额

     回购业务资金净增加额

     收到的税费返还

     收到其他与经营活动有关的现金     9,836,361.24                         13,775,650.74

经营活动现金流入小计                836,091,272.71                        795,063,362.26

     购买商品、接受劳务支付的现金   259,479,349.64                        251,585,976.83

     客户贷款及垫款净增加额

     存放中央银行和同业款项净增加


     支付原保险合同赔付款项的现金

     支付利息、手续费及佣金的现金

     支付保单红利的现金

     支付给职工以及为职工支付的现
                                    190,235,318.24                        182,207,573.65


     支付的各项税费                 113,385,242.97                        120,321,574.56

     支付其他与经营活动有关的现金    60,319,491.44                         40,291,275.79

经营活动现金流出小计                623,419,402.29                        594,406,400.83

经营活动产生的现金流量净额          212,671,870.42                        200,656,961.43

二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益所收到的现金

     处置固定资产、无形资产和其他
长期资产收回的现金净额

     处置子公司及其他营业单位收到
的现金净额

     收到其他与投资活动有关的现金

投资活动现金流入小计                          0.00                                  0.00

     购建固定资产、无形资产和其他
                                     24,936,356.35                         36,246,876.53
长期资产支付的现金


                                                                                      34
                                                                  山东金岭矿业股份有限公司 2013 半年度报告全文


    投资支付的现金                                                                               328,389,934.46

    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                                      24,936,356.35                          364,636,810.99

投资活动产生的现金流量净额                               -24,936,356.35                          -364,636,810.99

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                                     7,067,000.00                           20,200,000.00

    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                                       7,067,000.00                           20,200,000.00

    偿还债务支付的现金                                   100,000,000.00

    分配股利、利润或偿付利息支付
                                                           1,805,472.40
的现金

    其中:子公司支付给少数股东的
股利、利润

    支付其他与筹资活动有关的现金

筹资活动现金流出小计                                     101,805,472.40                                    0.00

筹资活动产生的现金流量净额                               -94,738,472.40                           20,200,000.00

四、汇率变动对现金及现金等价物的
影响

五、现金及现金等价物净增加额                              92,997,041.67                          -143,779,849.56

    加:期初现金及现金等价物余额                         318,419,468.02                          904,868,469.79

六、期末现金及现金等价物余额                             411,416,509.69                          761,088,620.23


法定代表人:张相军                   主管会计工作负责人:张相军                       会计机构负责人:黄加峰


6、母公司现金流量表

编制单位:山东金岭矿业股份有限公司
                                                                                                        单位:元

              项目                            本期金额                                上期金额

一、经营活动产生的现金流量:


                                                                                                              35
                                            山东金岭矿业股份有限公司 2013 半年度报告全文


     销售商品、提供劳务收到的现金   810,354,911.47                        768,698,911.52

     收到的税费返还

     收到其他与经营活动有关的现金     2,755,233.08                          3,490,495.82

经营活动现金流入小计                813,110,144.55                        772,189,407.34

     购买商品、接受劳务支付的现金   222,027,839.90                        244,350,252.82

     支付给职工以及为职工支付的现
                                    187,728,216.73                        180,312,252.64


     支付的各项税费                 108,617,991.73                        119,846,626.38

     支付其他与经营活动有关的现金    94,693,116.85                         51,608,363.64

经营活动现金流出小计                613,067,165.21                        596,117,495.48

经营活动产生的现金流量净额          200,042,979.34                        176,071,911.86

二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益所收到的现金

     处置固定资产、无形资产和其他
长期资产收回的现金净额

     处置子公司及其他营业单位收到
的现金净额

     收到其他与投资活动有关的现金

投资活动现金流入小计                          0.00                                  0.00

     购建固定资产、无形资产和其他
                                      3,272,719.76                           327,007.16
长期资产支付的现金

     投资支付的现金                                                       328,389,934.46

     取得子公司及其他营业单位支付
的现金净额

     支付其他与投资活动有关的现金

投资活动现金流出小计                  3,272,719.76                        328,716,941.62

投资活动产生的现金流量净额           -3,272,719.76                       -328,716,941.62

三、筹资活动产生的现金流量:

     吸收投资收到的现金

     取得借款收到的现金                       0.00

     发行债券收到的现金                       0.00

     收到其他与筹资活动有关的现金

筹资活动现金流入小计                          0.00                                  0.00

     偿还债务支付的现金             100,000,000.00



                                                                                      36
                                                                         山东金岭矿业股份有限公司 2013 半年度报告全文


    分配股利、利润或偿付利息支付
                                                                   373,333.33
的现金

    支付其他与筹资活动有关的现金

筹资活动现金流出小计                                            100,373,333.33                                         0.00

筹资活动产生的现金流量净额                                  -100,373,333.33                                            0.00

四、汇率变动对现金及现金等价物的
影响

五、现金及现金等价物净增加额                                     96,396,926.25                            -152,645,029.76

    加:期初现金及现金等价物余额                                310,428,259.14                             903,322,759.00

六、期末现金及现金等价物余额                                    406,825,185.39                             750,677,729.24


法定代表人:张相军                        主管会计工作负责人:张相军                            会计机构负责人:黄加峰


7、合并所有者权益变动表

编制单位:山东金岭矿业股份有限公司
本期金额
                                                                                                                   单位:元

                                                                        本期金额

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

                             595,340 487,998,        2,884,33 243,559              1,475,32          8,116,603. 2,813,223,
一、上年年末余额
                             ,230.00   131.16           4.41 ,696.12               4,684.44                   29     679.42

    加:会计政策变更

           前期差错更正

           其他

                             595,340 487,998,        2,884,33 243,559              1,475,32          8,116,603. 2,813,223,
二、本年年初余额
                             ,230.00   131.16           4.41 ,696.12               4,684.44                   29     679.42

三、本期增减变动金额(减少                           1,062,15                      88,661,9          -366,045. 89,358,104
以“-”号填列)                                        1.70                         98.53                    47        .76

                                                                                   88,661,9          -366,045. 88,295,953
(一)净利润
                                                                                     98.53                    47        .06

(二)其他综合收益

                                                                                   88,661,9          -366,045. 88,295,953
上述(一)和(二)小计
                                                                                     98.53                    47        .06

(三)所有者投入和减少资本


                                                                                                                            37
                                                                       山东金岭矿业股份有限公司 2013 半年度报告全文


1.所有者投入资本

2.股份支付计入所有者权益
的金额

3.其他

(四)利润分配

1.提取盈余公积

2.提取一般风险准备

3.对所有者(或股东)的分


4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股
本)

2.盈余公积转增资本(或股
本)

3.盈余公积弥补亏损

4.其他

                                                      1,062,15                                                  1,062,151.
(六)专项储备
                                                         1.70                                                           70

                                                      10,121,8                                                  10,121,819
1.本期提取
                                                        19.52                                                          .52

                                                      -9,059,6                                                  -9,059,667.
2.本期使用
                                                        67.82                                                           82

(七)其他

                              595,340 487,998,        3,946,48 243,559            1,563,98          7,750,557 2,902,581,
四、本期期末余额
                              ,230.00   131.16            6.11 ,696.12            6,682.97                .82       784.18

上年金额
                                                                                                                  单位:元

                                                                      上年金额

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

                              595,340 487,998,        1,023,91 222,037            1,285,34          8,473,288 2,600,218,
一、上年年末余额
                              ,230.00   131.16           9.56 ,662.43             5,334.13                .06       565.34

     加:同一控制下企业合并
产生的追溯调整



                                                                                                                          38
                                                                 山东金岭矿业股份有限公司 2013 半年度报告全文


     加:会计政策变更

          前期差错更正

          其他

                             595,340 487,998,   1,023,91 222,037         1,285,34        8,473,288 2,600,218,
二、本年年初余额
                             ,230.00   131.16      9.56 ,662.43          5,334.13              .06      565.34

三、本期增减变动金额(减少                      1,860,41 21,522,         189,979,        -356,684. 213,005,11
以“-”号填列)                                   4.85    033.69         350.31               77          4.08

                                                                         211,501,        -356,684. 211,144,69
(一)净利润
                                                                          384.00               77          9.23

(二)其他综合收益

                                                                         211,501,        -356,684. 211,144,69
上述(一)和(二)小计
                                                                          384.00               77          9.23

(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

                                                           21,522,       -21,522,
(四)利润分配
                                                           033.69         033.69

                                                           21,522,       -21,522,
1.提取盈余公积
                                                           033.69         033.69

2.提取一般风险准备

3.对所有者(或股东)的分


4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股
本)

2.盈余公积转增资本(或股
本)

3.盈余公积弥补亏损

4.其他

                                                1,860,41                                             1,860,414.
(六)专项储备
                                                   4.85                                                     85

                                                18,910,5                                             18,910,549
1.本期提取
                                                  49.87                                                     .87

2.本期使用                                     -17,050,                                             -17,050,13


                                                                                                             39
                                                                         山东金岭矿业股份有限公司 2013 半年度报告全文


                                                         135.02                                                             5.02

(七)其他

                             595,340 487,998,           2,884,33 243,559            1,475,32             8,116,603. 2,813,223,
四、本期期末余额
                              ,230.00   131.16             4.41 ,696.12             4,684.44                      29      679.42


法定代表人:张相军                         主管会计工作负责人:张相军                                 会计机构负责人:黄加峰


8、母公司所有者权益变动表

编制单位:山东金岭矿业股份有限公司
本期金额
                                                                                                                        单位:元

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

                              595,340,23 487,998,13                            243,559,69                1,492,949, 2,820,412,
一、上年年末余额                                                  564,926.45
                                    0.00         1.16                                6.12                   576.38        560.11

    加:会计政策变更

           前期差错更正

           其他

                              595,340,23 487,998,13                            243,559,69                1,492,949, 2,820,412,
二、本年年初余额                                                  564,926.45
                                    0.00         1.16                                6.12                   576.38        560.11

三、本期增减变动金额(减少                                                                               109,226,56 109,272,48
                                                                   45,915.36
以“-”号填列)                                                                                                 8.65       4.01

                                                                                                         109,226,56 109,226,56
(一)净利润
                                                                                                                 8.65       8.65

(二)其他综合收益

                                                                                                         109,226,56 109,226,56
上述(一)和(二)小计
                                                                                                                 8.65       8.65

(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


                                                                                                                                 40
                                                                       山东金岭矿业股份有限公司 2013 半年度报告全文


4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股本)

2.盈余公积转增资本(或股本)

3.盈余公积弥补亏损

4.其他

(六)专项储备                                                  45,915.36                                          45,915.36

                                                                8,761,384.                                        8,761,384.
1.本期提取
                                                                       52                                                 52

                                                               -8,715,469.                                        -8,715,469.
2.本期使用
                                                                       16                                                 16

(七)其他

                               595,340,23 487,998,13                         243,559,69            1,602,176, 2,929,685,
四、本期期末余额                                               610,841.81
                                     0.00        1.16                              6.12               145.03          044.12

上年金额
                                                                                                                    单位:元

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

                                595,340,23 487,998,13                        222,037,66            1,299,251, 2,604,627,
一、上年年末余额
                                      0.00        1.16                             2.43               273.12          296.71

    加:会计政策变更

           前期差错更正

           其他

                                595,340,23 487,998,13                        222,037,66            1,299,251, 2,604,627,
二、本年年初余额
                                      0.00        1.16                             2.43               273.12          296.71

三、本期增减变动金额(减少以                                                 21,522,033           193,698,30 215,785,26
                                                               564,926.45
“-”号填列)                                                                      .69                    3.26         3.40

                                                                                                  215,220,33 215,220,33
(一)净利润
                                                                                                           6.95         6.95

(二)其他综合收益

                                                                                                  215,220,33 215,220,33
上述(一)和(二)小计
                                                                                                           6.95         6.95

(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


                                                                                                                            41
                                                                        山东金岭矿业股份有限公司 2013 半年度报告全文


3.其他

                                                                              21,522,033       -21,522,03
(四)利润分配
                                                                                     .69             3.69

                                                                              21,522,033       -21,522,03
1.提取盈余公积
                                                                                     .69             3.69

2.提取一般风险准备

3.对所有者(或股东)的分配

4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股本)

2.盈余公积转增资本(或股本)

3.盈余公积弥补亏损

4.其他

(六)专项储备                                                564,926.45                                    564,926.45

                                                              16,836,259                                    16,836,259
1.本期提取
                                                                        .87                                        .87

                                                               -16,271,33                                   -16,271,33
2.本期使用
                                                                    3.42                                          3.42

(七)其他

                              595,340,23 487,998,13                           243,559,69        1,492,949, 2,820,412,
四、本期期末余额                                              564,926.45
                                    0.00        1.16                                6.12           576.38      560.11


法定代表人:张相军                         主管会计工作负责人:张相军                       会计机构负责人:黄加峰


三、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

                                                                                                                     42
                                                         山东金岭矿业股份有限公司 2013 半年度报告全文


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。
     2009 年4 月,经中国证监会证监许可[2009]319 号文核准,公司向山东金岭铁矿非公开发行50,833,270
股人民币普通股,用于购买山东金岭铁矿所属召口分矿、金岭铁矿电厂和部分土地厂房等辅助性资产及不
可分割的负债(以下简称“经营性资产主体”)。2009 年6 月公司完成了非公开发行,股本总额增至
372,087,644 股。
     2009年5月15日,公司2008年度股东大会审议通过了2008年度利润分配方案:以增发后的总股本
372,087,644 股为基数,向全体股东每10 股送红股3 股,同时以资本公积金向全体股东每10 股转增3 股,
分红及转增后总股本增至595,340,230股。
     公司法人营业执照注册号:37000018051744
     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;普通货运,许可范围内的发电业
务;机械加工;货物出口。



四、公司主要会计政策、会计估计和前期差错

1、财务报表的编制基础

本公司财务报表以持续经营假设为基础,根据实际发生的交易和事项,按照财政部2006年2月15日颁布的
《企业会计准则-基本准则》和38项具体会计准则,以及企业会计准则应用指南、企业会计准则解释及其他
规定,并基于以下所述重要会计政策、会计估计进行编制。

2、遵循企业会计准则的声明

    本公司编制的财务报表符合《企业会计准则》的要求,真实、完整地反映了公司2013年06月30日的财
务状况以及2013年06月30日的经营成果和现金流量等相关信息。



3、会计期间

    本公司会计年度为公历年度,即每年1月1日起至12月31日止。


                                                                                                  43
                                                      山东金岭矿业股份有限公司 2013 半年度报告全文


4、记账本位币

    本公司以人民币为记账本位币。



5、同一控制下和非同一控制下企业合并的会计处理方法

(1)同一控制下企业合并

    对于同一控制下的企业合并,合并方在企业合并中取得的资产和负债,按照合并日在被合并方的账面
价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调
整资本公积;资本公积不足冲减的,调整留存收益。合并方为进行企业合并发生的直接相关费用计入当期
损益。



(2)非同一控制下的企业合并

    对于非同一控制下的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资
产、发生或承担的负债以及发行的权益性证券的公允价值。通过多次交换交易分步实现的企业合并,合并
成本为每一单项交易成本之和。购买方为进行企业合并发生的各项直接相关费用计入当期损益。在合并合
同中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的
影响金额能够可靠计量的,也计入合并成本。
    非同一控制下企业合并中所取得的被购买方符合确认条件的可辨认资产、负债及或有负债,在购买日
以公允价值计量。购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认
为商誉。购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的,经复核后合并成本
仍小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。



6、合并财务报表的编制方法

(1)合并财务报表的编制方法

    本公司将拥有实际控制权的子公司和特殊目的主体纳入合并财务报表范围。
    本公司合并财务报表按照《企业会计准则第33号-合并财务报表》及相关规定的要求编制,合并时抵
销合并范围内的所有重大内部交易和往来。子公司的股东权益中不属于母公司所拥有的部分作为少数股东
权益在合并财务报表中单独列示。
    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政
策或会计期间对子公司财务报表进行必要的调整。
    对于非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值
为基础对其个别财务报表进行调整;对于同一控制下企业合并取得的子公司,视同该企业合并于合并当期
的年初已经发生,从合并当期的年初起将其资产、负债、经营成果和现金流量纳入合并财务报表。




                                                                                               44
                                                        山东金岭矿业股份有限公司 2013 半年度报告全文


(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法

7、现金及现金等价物的确定标准

    本公司在编制现金流量表时所确定的现金,是指本公司库存现金以及可以随时用于支付的存款。
    本公司在编制现金流量表时所确定的现金等价物,是指本公司持有的期限短、流动性强、易于转换为
已知金额现金、价值变动风险很小的投资。



8、外币业务和外币报表折算

(1)外币业务

    本公司对发生的外币交易,采用与交易发生日即期汇率折合本位币入账。
    资产负债表日外币货币性项目按资产负债表日即期汇率折算,因该日的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,除符合资本化条件的外币专门借款的汇兑差额在资本化
期间予以资本化计入相关资产的成本外,均计入当期损益。
    以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。
以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与
原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益或确认为其他综合收益并
计入资本公积。



(2)外币财务报表的折算

      本公司的控股子公司、合营企业、联营企业等,若采用与本公司不同的记账本位币,需对其外币财务
报表折算后,再进行会计核算及合并财务报表的编报。
      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。折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。
      外币现金流量按照系统合理方法确定的,采用交易发生日的即期汇率折算。汇率变动对现金的影响额,
在现金流量表中单独列示。
      处置境外经营时,与该境外经营有关的外币报表折算差额,全部或按处置该境外经营的比例转入处置
当期损益。



9、金融工具

    金融工具划分为金融资产或金融负债。
    金融资产于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融
资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、
可供出售金融资产。除应收款项以外的金融资产的分类取决于本公司及其子公司对金融资产的持有意图和
持有能力等。
    金融负债于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融
负债和指定为以公允价值计量且其变动计入当期损益的金融负债)以及其他金融负债。

                                                                                                 45
                                                       山东金岭矿业股份有限公司 2013 半年度报告全文


    本公司成为金融工具合同的一方时,确认为一项金融资产或金融负债。
    本公司金融资产或金融负债初始确认按公允价值计量。后续计量则分类进行处理:以公允价值计量且
其变动计入当期损益的金融资产、可供出售金融资产及以公允价值计量且其变动计入当期损益的金融负债
按公允价值计量;财务担保合同及以低于市场利率贷款的贷款承诺,在初始确认后按照《企业会计准则第
13号—或有事项》确定的金额和初始确认金额扣除按照《企业会计准则第14号—收入》的原则确定的累计
摊销额后的余额之中的较高者进行后续计量;持有到期投资、贷款和应收款项以及其他金融负债按摊余成
本计量。
    本公司金融资产或金融负债后续计量中公允价值变动形成的利得或损失,除与套期保值有关外,按照
如下方法处理: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公允价值变动形成的利得
或损失,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,
将实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。②可供出售
金融资产的公允价值变动计入资本公积;持有期间按实际利率法计算的利息,计入投资收益;可供出售权
益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与账面
价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。
    (2)金融资产转移的确认依据和计量方法
    本公司金融资产转移的确认依据:金融资产所有权上几乎所有的风险和报酬转移时,或既没有转移也
没有保留金融资产所有权上几乎所有的风险和报酬,但放弃了对该金融资产控制的,应当终止确认该项金
融资产。
    本公司金融资产转移的计量:金融资产满足终止确认条件,应进行金融资产转移的计量,即将所转移
金融资产的账面价值与因转移而收到的对价和原直接计入资本公积的公允价值变动累计额之和的差额部
分,计入当期损益。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终
止确认部分之间,按照各自的相对公允价值进行分摊,并将终止确认部分的账面价值与终止确认部分的收
到对价和原直接计入资本公积的公允价值变动累计额之和的差额部分,计入当期损益。
    (3)金融负债终止确认条件
    本公司金融负债终止确认条件:金融负债的现时义务全部或部分已经解除的,则应终止确认该金融负
债或其一部分。
    (4)金融资产和金融负债的公允价值确认方法
    本公司对金融资产和金融负债的公允价值的确认方法:如存在活跃市场的金融工具,以活跃市场中的
报价确定其公允价值;如不存在活跃市场的金融工具,采用估值技术确定其公允价值。
    估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的
其他金融资产的当前公允价值、现金流量折现法等。采用估值技术时,优先最大程度使用市场参数,减少
使用与本公司及其子公司特定相关的参数。
    (5)金融资产减值
    本公司在资产负债日对除以公允价值计量且变动计入当期损益的金融资产以外的金融资产的账面价
值进行减值检查,当客观证据表明金融资产发生减值,则应当对该金融资产进行减值测试,以根据测试结
果计提减值准备。
    本公司对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,单独进行减值
测试或包括在具有类似信用风险特征的金融资产组合中进行减值测试。单独测试未发生减值的金融资产(包
括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。
已单项确认减值损失的金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。
    持有至到期投资、贷款和应收款项发生减值时,将其账面价值减记至预计未来现金流量现值,减记金
额确认为减值损失,计入当期损益。可供出售金融资产发生减值时,将原直接计入资本公积的因公允价值
下降形成的累计损失予以转出并计入当期损益,该转出的累计损失为该资产初始取得成本扣除已收回本金


                                                                                                46
                                                      山东金岭矿业股份有限公司 2013 半年度报告全文


和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。
    (6)金融资产重分类
    尚未到期的持有至到期投资重分类为可供出售金融资产主要判断依据:
    1)没有可利用的财务资源持续地为该金融资产投资提供资金支持,以使该金融资产投资持有至到期;
    2)管理层没有意图持有至到期;
    3)受法律、行政法规的限制或其他原因,难以将该金融资产持有至到期;
    4)其他表明本公司没有能力持有至到期。
    重大的尚未到期的持有至到期投资重分类为可供出售金融资产需经董事会审批后决定。




(1)金融工具的分类

    金融工具划分为金融资产或金融负债。
    金融资产于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融
资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、
可供出售金融资产。除应收款项以外的金融资产的分类取决于本公司及其子公司对金融资产的持有意图和
持有能力等。



(2)金融工具的确认依据和计量方法

    本公司金融资产或金融负债初始确认按公允价值计量。后续计量则分类进行处理:以公允价值计量且
其变动计入当期损益的金融资产、可供出售金融资产及以公允价值计量且其变动计入当期损益的金融负债
按公允价值计量;财务担保合同及以低于市场利率贷款的贷款承诺,在初始确认后按照《企业会计准则第
13号—或有事项》确定的金额和初始确认金额扣除按照《企业会计准则第14号—收入》的原则确定的累计
摊销额后的余额之中的较高者进行后续计量;持有到期投资、贷款和应收款项以及其他金融负债按摊余成
本计量。
    本公司金融资产或金融负债后续计量中公允价值变动形成的利得或损失,除与套期保值有关外,按照
如下方法处理: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公允价值变动形成的利得
或损失,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,
将实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。②可供出售
金融资产的公允价值变动计入资本公积;持有期间按实际利率法计算的利息,计入投资收益;可供出售权
益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与账面
价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。



(3)金融资产转移的确认依据和计量方法

    本公司金融资产转移的确认依据:金融资产所有权上几乎所有的风险和报酬转移时,或既没有转移也
没有保留金融资产所有权上几乎所有的风险和报酬,但放弃了对该金融资产控制的,应当终止确认该项金
融资产。
    本公司金融资产转移的计量:金融资产满足终止确认条件,应进行金融资产转移的计量,即将所转移
金融资产的账面价值与因转移而收到的对价和原直接计入资本公积的公允价值变动累计额之和的差额部
分,计入当期损益。

                                                                                               47
                                                       山东金岭矿业股份有限公司 2013 半年度报告全文


    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终
止确认部分之间,按照各自的相对公允价值进行分摊,并将终止确认部分的账面价值与终止确认部分的收
到对价和原直接计入资本公积的公允价值变动累计额之和的差额部分,计入当期损益。



(4)金融负债终止确认条件

    本公司金融负债终止确认条件:金融负债的现时义务全部或部分已经解除的,则应终止确认该金融负
债或其一部分。

(5)金融资产和金融负债公允价值的确定方法

    本公司对金融资产和金融负债的公允价值的确认方法:如存在活跃市场的金融工具,以活跃市场中的
报价确定其公允价值;如不存在活跃市场的金融工具,采用估值技术确定其公允价值。
    估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的
其他金融资产的当前公允价值、现金流量折现法等。采用估值技术时,优先最大程度使用市场参数,减少
使用与本公司及其子公司特定相关的参数。

(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法

    本公司在资产负债日对除以公允价值计量且变动计入当期损益的金融资产以外的金融资产的账面价
值进行减值检查,当客观证据表明金融资产发生减值,则应当对该金融资产进行减值测试,以根据测试结
果计提减值准备。
    本公司对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,单独进行减值
测试或包括在具有类似信用风险特征的金融资产组合中进行减值测试。单独测试未发生减值的金融资产(包
括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。
已单项确认减值损失的金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。
    持有至到期投资、贷款和应收款项发生减值时,将其账面价值减记至预计未来现金流量现值,减记金
额确认为减值损失,计入当期损益。可供出售金融资产发生减值时,将原直接计入资本公积的因公允价值
下降形成的累计损失予以转出并计入当期损益,该转出的累计损失为该资产初始取得成本扣除已收回本金
和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。



(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据

    尚未到期的持有至到期投资重分类为可供出售金融资产主要判断依据:
    1)没有可利用的财务资源持续地为该金融资产投资提供资金支持,以使该金融资产投资持有至到期;
    2)管理层没有意图持有至到期;
    3)受法律、行政法规的限制或其他原因,难以将该金融资产持有至到期;
    4)其他表明本公司没有能力持有至到期。
    重大的尚未到期的持有至到期投资重分类为可供出售金融资产需经董事会审批后决定。




                                                                                                48
                                                                   山东金岭矿业股份有限公司 2013 半年度报告全文


10、应收款项坏账准备的确认标准和计提方法

    本公司应收款项主要包括应收账款、长期应收款和其他应收款。在资产负债表日有客观证据表明其发
生了减值的,本公司根据其账面价值与预计未来现金流量现值之间差额确认减值损失。



(1)单项金额重大的应收款项坏账准备


单项金额重大的判断依据或金额标准                           应收款项账面余额超过 100 万元(含 100 万)以上的款项。

单项金额重大并单项计提坏账准备的计提方法                   如有客观证据表明其发生了减值的,根据其未来现金流量


(2)按组合计提坏账准备的应收款项


                               按组合计提坏账准备的计
             组合名称                                                       确定组合的依据
                                       提方法

关联方组合                                              按合并范围内关联方划分组合

                                                        除合并范围内关联方组合及单项金额重大并已单项计提坏账
账龄组合
                                                        准备的应收款

项之外,其余应收款项按账龄划
                               账龄分析法               项之外,其余应收款项按账龄划分组合
分组合

按组合计提坏账准备的计提方法

关联方组合                                              不计提坏账准备

账龄组合                       账龄分析法               按账龄分析法

组合中,采用账龄分析法计提坏账准备的
√ 适用 □ 不适用

               账龄                  应收账款计提比例(%)                     其他应收款计提比例(%)

1 年以内(含 1 年)                                         10%                                            10%

1-2 年                                                     30%                                            30%

2-3 年                                                     50%                                            50%

3 年以上                                                    80%                                            80%

3-4 年                                                     80%                                            80%

4-5 年                                                     80%                                            80%

5 年以上                                                   100%                                           100%

组合中,采用余额百分比法计提坏账准备的
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的
□ 适用 √ 不适用




                                                                                                              49
                                                          山东金岭矿业股份有限公司 2013 半年度报告全文


(3)单项金额虽不重大但单项计提坏账准备的应收账款


单项计提坏账准备的理由          账龄 3 年以上的应收款项且有客观证据表明其发生了减值

坏账准备的计提方法              根据其账面价值与预计未来现金流量现值之间差额确认


11、存货

(1)存货的分类

    存货是指本公司在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程
或提供劳务过程中耗用的材料和物料等。主要包括原材料、周转材料、委托加工材料、包装物、低值易耗
品、在产品、自制半成品、产成品(库存商品)等。




(2)发出存货的计价方法

计价方法:加权平均法
    存货发出时,采取加权平均法确定其发出的实际成本。



(3)存货可变现净值的确定依据及存货跌价准备的计提方法

    资产负债表日,存货按照成本与可变现净值孰低计量,并按单个存货项目计提存货跌价准备,但对于
数量繁多、单价较低的存货,按照存货类别计提存货跌价准备。
    存货可变现净值的确定依据:①产成品可变现净值为估计售价减去估计的销售费用和相关税费后金
额;②为生产而持有的材料等,当用其生产的产成品的可变现净值高于成本时按照成本计量;当材料价格
下降表明产成品的可变现净值低于成本时,可变现净值为估计售价减去至完工时估计将要发生的成本、估
计的销售费用以及相关税费后的金额确定。③持有待售的材料等,可变现净值为市场售价。



(4)存货的盘存制度

盘存制度:永续盘存制
    本公司的存货盘存制度为永续盘存制。



(5)低值易耗品和包装物的摊销方法

低值易耗品
摊销方法:一次摊销法
    低值易耗品和包装物采用一次转销法摊销。


包装物

                                                                                                   50
                                                                 山东金岭矿业股份有限公司 2013 半年度报告全文


摊销方法:一次摊销法
       低值易耗品和包装物采用一次转销法摊销。



12、长期股权投资

(1)投资成本的确定

①对于企业合并取得的长期股权投资,如为同一控制下的企业合并,应当按照取得被合并方所有者权益账面价值的份额确认
为初始成本;非同一控制下的企业合并,应当按购买日确定的合并成本确认为初始成本;②以支付现金取得的长期股权投资,
初始投资成本为实际支付的购买价款;③以发行权益性证券取得的长期股权投资,初始投资成本为发行权益性证券的公允价
值;④投资者投入的长期股权投资,初始投资成本为合同或协议约定的价值;⑤非货币性资产交换取得或债务重组取得的,
初始投资成本根据准则相关规定确定。


(2)后续计量及损益确认

长期股权投资后续计量分别采用权益法或成本法。采用权益法核算的长期股权投资,按照应享有或应分担的被投资单位实现
的净损益的份额,确认投资收益并调整长期股权投资。当宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权
投资的账面价值。采用成本法核算的长期股权投资,除追加或收回投资外,账面价值一般不变。当宣告分派的利润或现金股
利计算应分得的部分,确认投资收益。长期股权投资具有共同控制、重大影响的采用权益法核算,其他采用成本法核算。


(3)确定对被投资单位具有共同控制、重大影响的依据

①确定对被投资单位具有共同控制的依据:两个或多个合营方通过合同或协议约定,对被投资单位的财务和经营政策必须由
投资双方或若干方共同决定的情形。②确定对被投资单位具有重大影响的依据:当持有被投资单位 20%以上至 50%的表决
权资本时,具有重大影响。或虽不足 20%,但符合下列条件之一时,具有重大影响:①. 在被投资单位的董事会或类似的权
力机构中派有代表;②. 参与被投资单位的政策制定过程;③. 向被投资单位派出管理人员;④. 被投资单位依赖投资公司
的技术或技术资料;⑤. 其他能足以证明对被投资单位具有重大影响的情形。


(4)减值测试方法及减值准备计提方法

资产负债表日,本公司对长期股权投资检查是否存在可能发生减值的迹象,当存在减值迹象时应进行减值测试确认其可收回
金额,按账面价值与可收回金额孰低计提减值准备,减值损失一经计提,在以后会计期间不再转回。可收回金额按照长期股
权投资出售的公允价值净额与预计未来现金流量的现值之间孰高确定。长期股权投资出售的公允价值净额,如存在公平交易
的协议价格,则按照协议价格减去相关税费;若不存在公平交易销售协议但存在资产活跃市场或同行业类似资产交易价格,
按照市场价格减去相关税费。


13、投资性房地产

       本公司投资性房地产的种类:出租的土地使用权、出租的建筑物、持有并准备增值后转让的土地使用
权。
    本公司投资性房地产按照成本进行初始计量,采用成本模式或公允价值模式进行后续计量。
    本公司投资性房地产中出租的建筑物采用年限平均法计提折旧,具体核算政策与固定资产部分相同。
投资性房地产中出租的土地使用权、持有并准备增值后转让的土地使用权采用直线法摊销,具体核算政策
与无形资产部分相同。

                                                                                                          51
                                                                 山东金岭矿业股份有限公司 2013 半年度报告全文


    资产负债表日,本公司对投资性房地产检查是否存在可能发生减值的迹象,当存在减值迹象时应进行
减值测试确认其可收回金额,按账面价值与可收回金额孰低计提减值准备,减值损失一经计提,在以后会
计期间不再转回。



14、固定资产

(1)固定资产确认条件

固定资产指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。同时满足以下条件
时予以确认:①与该固定资产有关的经济利益很可能流入企业;②该固定资产的成本能够可靠地计量。


(2)融资租入固定资产的认定依据、计价方法

融资租入固定资产的认定依据:实质上转移了与资产所有权有关的全部风险和报酬的租赁。具体认定依据为符合下列一项或
数项条件的:①在租赁期届满时,租赁资产的所有权转移给承租人;②承租人有购买租赁资产的选择权,所订立的购买价款
预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人会行使这种选择权;③即使资产
的所有权不转移,但租赁期占租赁资产使用寿命的大部分;④承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁
开始日租赁资产公允价值;⑤租赁资产性质特殊,如不作较大改造只有承租人才能使用。融资租入固定资产的计价方法:融
资租入固定资产初始计价为租赁期开始日租赁资产公允价值与最低租赁付款额现值较低者作为入账价值;融资租入固定资产
后续计价采用与自有固定资产相一致的折旧政策计提折旧及减值准备。


(3)各类固定资产的折旧方法

    本公司固定资产主要分为:房屋建筑物、机器设备、电子设备、运输设备等;折旧方法采用年限平均
法。根据各类固定资产的性质和使用情况,确定固定资产的使用寿命和预计净残值。并在年度终了,对固
定资产的使用寿命、预计净残值和折旧方法进行复核,如与原先估计数存在差异的,进行相应的调整。除
已提足折旧仍继续使用的固定资产和单独计价入账的土地之外,本公司对所有固定资产计提折旧。

           资产类别           预计使用寿命(年)         预计净残值率             年折旧率
房屋建筑物                             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                                   4-10年                5%                 9.50%-23.75%


             类别                折旧年限(年)           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                        4-10 年                                       5% 9.50%-23.75%




                                                                                                          52
                                                                 山东金岭矿业股份有限公司 2013 半年度报告全文


(4)固定资产的减值测试方法、减值准备计提方法

    资产负债表日,本公司对固定资产检查是否存在可能发生减值的迹象,当存在减值迹象时应进行减值
测试确认其可收回金额,按账面价值与可收回金额孰低计提减值准备,减值损失一经计提,在以后会计期
间不再转回。
    固定资产可收回金额根据资产公允价值减去处置费用后净额与资产预计未来现金流量的现值两者孰
高确定。固定资产的公允价值减去处置费用后净额,如存在公平交易中的销售协议价格,则按照销售协议
价格减去可直接归属该资产处置费用的金额确定;或不存在公平交易销售协议但存在资产活跃市场或同行
业类似资产交易价格,按照市场价格减去处置费用后的金额确定。

(5)其他说明

15、在建工程

(1)在建工程的类别

本公司在建工程分为自营方式建造和出包方式建造两种。


(2)在建工程结转为固定资产的标准和时点

本公司在建工程在工程完工达到预定可使用状态时,结转固定资产。预定可使用状态的判断标准,应符合下列情况之一:①.
固定资产的实体建造(包括安装)工作已经全部完成或实质上已经全部完成;②. 已经试生产或试运行,并且其结果表明资
产能够正常运行或能够稳定地生产出合格产品,或者试运行结果表明其能够正常运转或营业;③. 该项建造的固定资产上的
支出金额很少或者几乎不再发生;④. 所购建的固定资产已经达到设计或合同要求,或与设计或合同要求基本相符。


(3)在建工程的减值测试方法、减值准备计提方法

    资产负债表日,本公司对在建工程检查是否存在可能发生减值的迹象,当存在减值迹象时应进行减值
测试确认其可收回金额,按账面价值与可收回金额孰低计提减值准备,减值损失一经计提,在以后会计期
间不再转回。
    在建工程可收回金额根据资产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
孰高确定。



16、借款费用

(1)借款费用资本化的确认原则

    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入
相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。符合资本化条件的资
产,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。




                                                                                                          53
                                                      山东金岭矿业股份有限公司 2013 半年度报告全文


(2)借款费用资本化期间

    资本化期间:指从借款费用开始资本化时点到停止资本化时点的期间。借款费用暂停资本化的期间不
包括在内。



(3)暂停资本化期间

    暂停资本化期间:在购建或生产过程中发生非正常中断、且中断时间连续超过3个月的,应当暂停借
款费用的资本化期间。



(4)借款费用资本化金额的计算方法

    资本化金额计算:①借入专门借款,按照专门借款当期实际发生的利息费用,减去将尚未动用的借款
资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定;②占用一般借款按照累计
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,资本化率为
一般借款的加权平均利率;③借款存在折价或溢价的,按照实际利率法确定每一会计期间应摊销的折价或
溢价金额,调整每期利息金额。
    实际利率法是根据借款实际利率计算其摊余折价或溢价或利息费用的方法。其中实际利率是借款在预
期存续期间的未来现金流量,折现为该借款当前账面价值所使用的利率。



17、生物资产




18、油气资产




19、无形资产

(1)无形资产的计价方法

    本公司无形资产按照成本进行初始计量。购入的无形资产,按实际支付的价款和相关支出作为实际成
本。投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允
的,按公允价值确定实际成本。自行开发的无形资产,其成本为达到预定用途前所发生的支出总额。
    本公司无形资产后续计量,分别为:①使用寿命有限无形资产采用直线法摊销,并在年度终了,对无
形资产的使用寿命和摊销方法进行复核,如与原先估计数存在差异的,进行相应的调整。②使用寿命不确
定的无形资产不摊销,但在年度终了,对使用寿命进行复核,当有确凿证据表明其使用寿命是有限的,则
估计其使用寿命,按直线法进行摊销。




                                                                                               54
                                                       山东金岭矿业股份有限公司 2013 半年度报告全文


(2)使用寿命有限的无形资产的使用寿命估计情况

    本公司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。


         项目              预计使用寿命                            依据


(3)使用寿命不确定的无形资产的判断依据

    本公司将无法预见该资产为公司带来经济利益的期限,或使用期限不确定等无形资产确定为使用寿命
不确定的无形资产。
    使用寿命不确定的判断依据:①来源于合同性权利或其他法定权利,但合同规定或法律规定无明确使
用年限;②综合同行业情况或相关专家论证等,仍无法判断无形资产为公司带来经济利益的期限。
    每年年末,对使用寿命不确定无形资产使用寿命进行复核,主要采取自下而上的方式,由无形资产使
用相关部门进行基础复核,评价使用寿命不确定判断依据是否存在变化等。



(4)无形资产减值准备的计提

    资产负债表日,本公司对无形资产检查是否存在可能发生减值的迹象,当存在减值迹象时应进行减值
测试确认其可收回金额,按账面价值与可收回金额孰低计提减值准备,减值损失一经计提,在以后会计期
间不再转回。
    无形资产可收回金额根据资产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
孰高确定。



(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准

    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;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,能证明其有用性;(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。
    划分内部研究开发项目的研究阶段和开发阶段的具体标准:为获取新的技术和知识等进行的有计划的
调查阶段,应确定为研究阶段,该阶段具有计划性和探索性等特点;在进行商业性生产或使用前,将研究
成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等阶段,应
确定为开发阶段,该阶段具有针对性和形成成果的可能性较大等特点。




                                                                                                55
                                                      山东金岭矿业股份有限公司 2013 半年度报告全文


(6)内部研究开发项目支出的核算

20、长期待摊费用

    本公司长期待摊费用是指已经支出,但受益期限在一年以上(不含一年)的各项费用,主要包括车位
使用费、房屋装修费等。长期待摊费用按费用项目的受益期限分期摊销。若长期待摊的费用项目不能使以
后会计期间受益,则将尚未摊销的该项目的摊余价值全部转入当期损益。



21、附回购条件的资产转让

22、预计负债

    (1)预计负债的确认标准
    当与或有事项相关的义务是公司承担的现时义务,且履行该义务很可能导致经济利益流出,同时其金
额能够可靠地计量时确认该义务为预计负债。
    (2)预计负债的计量方法
    按照履行相关现时义务所需支出的最佳估计数进行初始计量,如所需支出存在一个连续范围,且该范
围内各种结果发生的可能性相同,最佳估计数按照该范围内的中间值确定;如涉及多个项目,按照各种可
能结果及相关概率计算确定最佳估计数。
    资产负债表日应当对预计负债账面价值进行复核,有确凿证据表明该账面价值不能真实反映当前最佳
估计数,应当按照当前最佳估计数对该账面价值进行调整。



(1)预计负债的确认标准

    当与或有事项相关的义务是公司承担的现时义务,且履行该义务很可能导致经济利益流出,同时其金
额能够可靠地计量时确认该义务为预计负债。



(2)预计负债的计量方法

    按照履行相关现时义务所需支出的最佳估计数进行初始计量,如所需支出存在一个连续范围,且该范
围内各种结果发生的可能性相同,最佳估计数按照该范围内的中间值确定;如涉及多个项目,按照各种可
能结果及相关概率计算确定最佳估计数。
    资产负债表日应当对预计负债账面价值进行复核,有确凿证据表明该账面价值不能真实反映当前最佳
估计数,应当按照当前最佳估计数对该账面价值进行调整。




                                                                                               56
                                                                 山东金岭矿业股份有限公司 2013 半年度报告全文


23、股份支付及权益工具

(1)股份支付的种类

(2)权益工具公允价值的确定方法

(3)确认可行权权益工具最佳估计的依据

(4)实施、修改、终止股份支付计划的相关会计处理

24、回购本公司股份

25、收入

(1)销售商品收入确认时间的具体判断标准

(1)销售商品本公司销售的商品在同时满足下列条件时,按从购货方已收或应收的合同或协议价款的金额确认销售商品收
入:①已将商品所有权上的主要风险和报酬转移给购货方;②既没有保留通常与所有权相联系的继续管理权,也没有对已售
出的商品实施有效控制;③收入的金额能够可靠地计量;④相关的经济利益很可能流入企业;⑤相关的已发生或将发生的成
本能够可靠地计量。合同或协议价款的收取采用递延方式,实质上具有融资性质的,按照应收的合同或协议价款的公允价值
确定销售商品收入金额。(2)提供劳务在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳
务收入。本公司根据实际成本占预计总成本的比例确定完工进度,在资产负债表日提供劳务交易结果不能够可靠估计的,分
别下列情况处理:①已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同
金额结转劳务成本;②已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务
收入。 (3)让渡资产使用权本公司在让渡资产使用权相关的经济利益很可能流入并且收入的金额能够可靠地计量时确认让
渡资产使用权收入。(4)建造合同收入存在建造合同收入时,说明确定合同完工进度的依据和方法。


(2)确认让渡资产使用权收入的依据



    本公司在让渡资产使用权相关的经济利益很可能流入并且收入的金额能够可靠地计量时确认让渡资
产使用权收入。



(3)确认提供劳务收入的依据



    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。本公司
根据实际成本占预计总成本的比例确定完工进度,在资产负债表日提供劳务交易结果不能够可靠估计的,
分别下列情况处理:①已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供
劳务收入,并按相同金额结转劳务成本;②已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳
务成本计入当期损益,不确认提供劳务收入。




                                                                                                          57
                                                                 山东金岭矿业股份有限公司 2013 半年度报告全文


(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法



    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。本公司
根据实际成本占预计总成本的比例确定完工进度,在资产负债表日提供劳务交易结果不能够可靠估计的,
分别下列情况处理:①已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供
劳务收入,并按相同金额结转劳务成本;②已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳
务成本计入当期损益,不确认提供劳务收入。




26、政府补助

(1)类型

政府补助主要包括与资产相关的政府补助和与收益相关的政府补助两种类型。


(2)会计处理方法

    与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益;按照
名义金额计量的政府补助,直接计入当期损益。与收益相关的政府补助,分别下列情况处理:①用于补偿
企业以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益;②用于
补偿企业已发生的相关费用或损失的,直接计入当期损益。



27、递延所得税资产和递延所得税负债

(1)确认递延所得税资产的依据

(1)根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税基
础的,确定该计税基础为其差额),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产或递延所得
税负债。(2)递延所得税资产的确认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。资产负债表日,有确凿
证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资
产。如未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的,则减记递延所得税资产的账面价值。(3)
对与子公司及联营企业投资相关的应纳税暂时性差异,确认递延所得税负债,除非本公司能够控制暂时性差异转回的时间且
该暂时性差异在可预见的未来很可能不会转回。对与子公司及联营企业投资相关的可抵扣暂时性差异,当该暂时性差异在可
预见的未来很可能转回且未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额时,确认递延所得税资产。


(2)确认递延所得税负债的依据

(1)根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税基
础的,确定该计税基础为其差额),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产或递延所得
税负债。(2)递延所得税资产的确认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。资产负债表日,有确凿
证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资

                                                                                                          58
                                                                山东金岭矿业股份有限公司 2013 半年度报告全文


产。如未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的,则减记递延所得税资产的账面价值。(3)
对与子公司及联营企业投资相关的应纳税暂时性差异,确认递延所得税负债,除非本公司能够控制暂时性差异转回的时间且
该暂时性差异在可预见的未来很可能不会转回。对与子公司及联营企业投资相关的可抵扣暂时性差异,当该暂时性差异在可
预见的未来很可能转回且未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额时,确认递延所得税资产。


28、经营租赁、融资租赁

(1)经营租赁会计处理

    如果租赁条款在实质上将与租赁资产所有权有关的全部风险和报酬转移给承租人,该租赁为融资租
赁,其他租赁则为经营租赁。
    对于经营租赁,公司采用直线法将收到的租金在租赁期内确认为收益。



(2)融资租赁会计处理



    如果租赁条款在实质上将与租赁资产所有权有关的全部风险和报酬转移给承租人,该租赁为融资租
赁,其他租赁则为经营租赁。
    对于经营租赁,公司采用直线法将收到的租金在租赁期内确认为收益。



(3)售后租回的会计处理

29、持有待售资产

(1)持有待售资产确认标准

    同时满足下列条件:公司已经就处置该资产作出决议;公司已经与受让方签订了不可撤消的转让协议;
该项资产转让将在一年内完成。



(2)持有待售资产的会计处理方法

    对于持有待售的固定资产,应?调?该项??资产?预计净?值??该??资产?预计净?值??????值减?处?费????
额?????过????????时该项??资产??账??值??账??值??调??预计净?值??额?应?为资产减值损?计???损??
    对于持有待售其他非流动资产,比照上述原则处理,持有待售的非流动资产包括单项资产和处置组,
处置组是指作为整体出售或其他方式一并处置的一组资产。




                                                                                                          59
                                                   山东金岭矿业股份有限公司 2013 半年度报告全文


30、资产证券化业务

31、套期会计

32、主要会计政策、会计估计的变更

本报告期主要会计政策、会计估计是否变更
□ 是 √ 否




(1)会计政策变更

本报告期主要会计政策是否变更
□ 是 √ 否


(2)会计估计变更

本报告期主要会计估计是否变更
□ 是 √ 否


33、前期会计差错更正

本报告期是否发现前期会计差错
□ 是 √ 否



(1)追溯重述法

本报告期是否发现采用追溯重述法的前期会计差错
□ 是 √ 否


(2)未来适用法

本报告期是否发现采用未来适用法的前期会计差错
□ 是 √ 否


34、其他主要会计政策、会计估计和财务报表编制方法






                                                                                            60
                                                             山东金岭矿业股份有限公司 2013 半年度报告全文


五、税项

1、公司主要税种和税率


                 税种                             计税依据                          税率

                                   当期销项税额减当期可抵扣的进项税
增值税                                                                17%
                                   额

营业税                             租赁收入或劳务收入                 5%

城市维护建设税                     实缴流转税额                       7%

企业所得税                         应纳税所得额                       25%

地方教育费附加                     实缴流转税额                       2%

水利建设基金                       实缴流转税额                       1%

资源税                             原矿产量                           6-10 元/吨

矿产资源补偿费                     矿石视同销售收入                   2%

                                   铁矿石实际销售量(铁矿石品位 30%
价格调节基金                                                          40 元/吨
                                   以上)

各分公司、分厂执行的所得税税率


2、税收优惠及批文

3、其他说明

六、企业合并及合并财务报表

1、子公司情况



    本公司将拥有实际控制权的子公司和特殊目的主体纳入合并财务报表范围。
    本公司合并财务报表按照《企业会计准则第33号-合并财务报表》及相关规定的要求编制,合并时抵
销合并范围内的所有重大内部交易和往来。子公司的股东权益中不属于母公司所拥有的部分作为少数股东
权益在合并财务报表中股东权益项下单独列示。
    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政
策或会计期间对子公司财务报表进行必要的调整。
    对于非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值
为基础对其个别财务报表进行调整;对于同一控制下企业合并取得的子公司,视同该企业合并于合并当期
的年初已经发生,从合并当期的年初起将其资产、负债、经营成果和现金流量纳入合并财务报表。

(1)通过设立或投资等方式取得的子公司

                                                                                               单位: 元

子公司 子公司 注册地 业务性 注册资 经营范 期末实 实质上 持股比 表决权 是否合 少数股 少数股 从母公


                                                                                                      61
                                                                    山东金岭矿业股份有限公司 2013 半年度报告全文


 全称     类型              质     本      围     际投资 构成对   例(%)     比例    并报表 东权益 东权益 司所有
                                                   额    子公司             (%)                      中用于 者权益
                                                         净投资                                      冲减少 冲减子
                                                         的其他                                      数股东 公司少
                                                         项目余                                      损益的 数股东
                                                           额                                        金额      分担的
                                                                                                               本期亏
                                                                                                               损超过
                                                                                                               少数股
                                                                                                               东在该
                                                                                                               子公司
                                                                                                               年初所
                                                                                                               有者权
                                                                                                               益中所
                                                                                                               享有份
                                                                                                               额后的
                                                                                                                余额

                          铁精           铁精
喀什金
                          粉、球         粉、球
岭球团           新疆疏                                                                    7,750,5
         控股             团矿的 3000 万 团矿的                     70%      70% 是
有限公           勒县                                                                        57.82
                          生产、         生产、

                          销售           销售

通过设立或投资等方式取得的子公司的其他说明


(2)同一控制下企业合并取得的子公司

                                                                                                              单位: 元

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



                                                                                                                       62
                                                                              山东金岭矿业股份有限公司 2013 半年度报告全文


                                                                                                                        额后的
                                                                                                                         余额

通过同一控制下企业合并取得的子公司的其他说明


(3)非同一控制下企业合并取得的子公司

                                                                                                                       单位: 元

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

塔什库
尔干县                       铁矿石            铁矿石
                    新疆塔
金钢矿                       开采,            开采,   61,037,
         全资       什库尔            120 万                                  100%    100% 是
业有限                       加工与            加工与   620.46
                    干县
责任公                       销售              销售


通过非同一控制下企业合并取得的子公司的其他说明


2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体

                                                                                                                       单位: 元

            名称                       与公司主要业务往来                  在合并报表内确认的主要资产、负债期末余额

特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明


3、合并范围发生变更的说明

合并报表范围发生变更说明
□ 适用 □ 不适用

                                                                                                                                63
                                                                      山东金岭矿业股份有限公司 2013 半年度报告全文


4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体

本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                           单位: 元

                      名称                                 期末净资产                         本期净利润

本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                           单位: 元

                      名称                                处置日净资产                  年初至处置日净利润

新纳入合并范围的主体和不再纳入合并范围的主体的其他说明


5、报告期内发生的同一控制下企业合并

                                                                                                           单位: 元

                      属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
     被合并方
                      业合并的判断依据        制人           并日的收入           的净利润       的经营活动现金流

同一控制下企业合并的其他说明


6、报告期内发生的非同一控制下企业合并

                                                                                                           单位: 元

          被合并方                           商誉金额                                商誉计算方法

非同一控制下企业合并的其他说明


7、报告期内出售丧失控制权的股权而减少子公司


                   子公司名称                             出售日                         损益确认方法

出售丧失控制权的股权而减少的子公司的其他说明


8、报告期内发生的反向购买


                                                                                       合并中确认的商誉或计入当
          借壳方                判断构成反向购买的依据      合并成本的确定方法
                                                                                            期的损益的计算方法

反向购买的其他说明


9、本报告期发生的吸收合并

                                                                                                           单位: 元

             吸收合并的类型                          并入的主要资产                      并入的主要负债

           同一控制下吸收合并                    项目              金额              项目               金额

          非同一控制下吸收合并                   项目              金额              项目               金额



                                                                                                                  64
                                                                     山东金岭矿业股份有限公司 2013 半年度报告全文


吸收合并的其他说明


10、境外经营实体主要报表项目的折算汇率

七、合并财务报表主要项目注释

1、货币资金

                                                                                                            单位: 元

                                       期末数                                          期初数
         项目
                            外币金额   折算率      人民币金额          外币金额      折算率        人民币金额

现金:                          --        --             87,226.23          --           --                  14,498.82

人民币                         --        --             87,226.23          --           --                  14,498.82

银行存款:                     --        --         411,329,283.46         --           --             318,404,969.20

人民币                         --        --         411,329,283.46         --           --             318,404,969.20

其他货币资金:                 --        --           3,038,244.74         --           --               2,644,144.49

人民币                         --        --           3,038,244.74         --           --               2,644,144.49

合计                           --        --        414,454,754.43          --           --             321,063,612.51

如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明


2、交易性金融资产

(1)交易性金融资产

                                                                                                            单位: 元

                      项目                               期末公允价值                        期初公允价值


(2)变现有限制的交易性金融资产

                                                                                                            单位: 元

                 项目                         限售条件或变现方面的其他重大限制                   期末金额


(3)套期工具及对相关套期交易的说明

3、应收票据

(1)应收票据的分类

                                                                                                            单位: 元

                     种类                                期末数                               期初数



                                                                                                                   65
                                                                      山东金岭矿业股份有限公司 2013 半年度报告全文


银行承兑汇票                                                       427,926,367.25                   603,113,454.96

合计                                                               427,926,367.25                   603,113,454.96


(2)期末已质押的应收票据情况

                                                                                                           单位: 元

        出票单位              出票日期               到期日                    金额                 备注

苏州通润驱动设备股份
                       2013 年 01 月 08 日   2013 年 07 月 07 日                    5,000,000.00
有限公司

肥城石横焦化有限公司 2013 年 03 月 18 日     2013 年 09 月 18 日                    3,000,000.00

肥城石横焦化有限公司 2013 年 03 月 18 日     2013 年 09 月 18 日                    2,000,000.00

山东联诚机电科技有限
                       2013 年 04 月 10 日   2013 年 10 月 10 日                    6,400,000.00
公司

合计                              --                    --                      16,400,000.00        --


(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据
情况

因出票人无力履约而将票据转为应收账款的票据
                                                                                                           单位: 元

        出票单位              出票日期               到期日                    金额                 备注

说明

       截止2013年06月30日,公司无转为应收账款的应收票据


公司已经背书给其他方但尚未到期的票据
                                                                                                           单位: 元

        出票单位              出票日期               到期日                    金额                 备注

山东石横特钢集团有限
                       2012 年 02 月 20 日   2013 年 08 月 20 日                    3,000,000.00
公司

山东石横特钢集团有限
                       2013 年 01 月 23 日   2013 年 07 月 23 日                    2,000,000.00
公司

山东石横特钢集团有限
                       2013 年 01 月 23 日   2013 年 07 月 23 日                    2,000,000.00
公司

巨野诚创建筑工程有限
                       2013 年 05 月 15 日   2013 年 11 月 15 日                    2,000,000.00
公司

山东广亮照明电器有限
                       2013 年 04 月 25 日   2013 年 10 月 25 日                    1,000,000.00
公司

合计                              --                    --                      10,000,000.00        --


                                                                                                                 66
                                                                                          山东金岭矿业股份有限公司 2013 半年度报告全文


说明
已贴现或质押的商业承兑票据的说明


4、应收股利

                                                                                                                                      单位: 元

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

账龄一年以内的
                       39,223,360.26                                                      39,223,360.26
应收股利

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

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

合计                   39,223,360.26                                                      39,223,360.26          --                   --

说明


5、应收利息

(1)应收利息

                                                                                                                                      单位: 元

         项目                       期初数                     本期增加                       本期减少                       期末数


(2)逾期利息

                                                                                                                                      单位: 元

                  贷款单位                                    逾期时间(天)                                     逾期利息金额


(3)应收利息的说明

6、应收账款

(1)应收账款按种类披露

                                                                                                                                      单位: 元

                                                     期末数                                                     期初数

           种类                      账面余额                    坏账准备                      账面余额                  坏账准备

                                  金额       比例(%)          金额             比例(%)      金额      比例(%)         金额         比例(%)

按组合计提坏账准备的应收账款

                             204,316,69                 20,952,052.                       96,054,57               12,275,222.4
账龄组合                                        100%                             10.25%                   100%                             12.78%
                                     5.34                            78                       4.36                            8



                                                                                                                                                67
                                                                                 山东金岭矿业股份有限公司 2013 半年度报告全文


                         204,316,69                  20,952,052.                 96,054,57                12,275,222.4
组合小计                                    100%                        10.25%                    100%                            12.78%
                                 5.34                        78                      4.36                             8

                         204,316,69                  20,952,052.                 96,054,57                12,275,222.4
合计                                       --                           --                       --                               --
                                 5.34                        78                      4.36                             8

应收账款种类的说明
期末单项金额重大并单项计提坏账准备的应收账款
□ 适用 √ 不适用
组合中,按账龄分析法计提坏账准备的应收账款
√ 适用 □ 不适用
                                                                                                                              单位: 元

                                           期末数                                                       期初数

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

1 年以内

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

1 年以内               202,778,511.23       99.25%            20,277,851.13          87,114,131.53        90.69%           8,711,413.15

1 年以内小计           202,778,511.23       99.25%            20,277,851.13          87,114,131.53        90.69%           8,711,413.15

1至2年                    807,849.27             0.4%               242,354.78        6,423,538.28         6.69%           1,927,061.48

2至3年                    508,070.00            0.25%               254,035.00        1,255,919.31         1.31%            627,959.66

3 年以上                  222,264.84             0.1%               177,811.87        1,260,985.24         1.31%           1,008,788.19

合计                   204,316,695.34           --            20,952,052.78          96,054,574.36        --              12,275,222.48

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


(2)本报告期转回或收回的应收账款情况

                                                                                                                              单位: 元

                                                                                 转回或收回前累计已计
        应收账款内容           转回或收回原因        确定原坏账准备的依据                                         转回或收回金额
                                                                                     提坏账准备金额

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

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

单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明



                                                                                                                                       68
                                                                                山东金岭矿业股份有限公司 2013 半年度报告全文




(3)本报告期实际核销的应收账款情况

                                                                                                                            单位: 元

                                                                                                                  是否因关联交易产
       单位名称         应收账款性质            核销时间                核销金额                  核销原因
                                                                                                                        生

应收账款核销说明
公司无本报告期前已全额计提坏账准备,或计提坏账准备的比例较大,但在本期又全额收回或转回,或在
本期收回或转回比例较大的应收账款

(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况

                                                                                                                            单位: 元

                                                        期末数                                           期初数
             单位名称
                                           账面余额              计提坏账金额              账面余额                计提坏账金额


(5)应收账款中金额前五名单位情况

                                                                                                                            单位: 元

                                                                                                             占应收账款总额的比例
         单位名称            与本公司关系                        金额                      年限
                                                                                                                      (%)

1. 邯郸钢铁集团有限责
                         非关联方                            105,082,181.69 1 年以内                                         51.43%
任公司

2. 山东耀昌集团有限公
                         非关联方                                40,926,577.68 1 年以内                                      20.03%


3. 邢台钢铁有限责任公
                         非关联方                                22,706,462.70 1 年以内                                      11.11%


4. 济南庚辰钢铁有限公
                         非关联方                                14,937,650.06 1 年以内                                       7.31%


5. 莱芜钢铁集团银山型
                         关联方                                   3,788,687.27 1 年以内                                       1.85%
钢有限公司

合计                                --                       187,441,559.40                  --                              91.73%


(6)应收关联方账款情况

                                                                                                                            单位: 元

           单位名称                      与本公司关系                           金额                   占应收账款总额的比例(%)

莱芜钢铁集团银山型钢有限
                             受同一母公司之母公司控制                                  3,788,687.27                           1.85%
公司



                                                                                                                                  69
                                                                                   山东金岭矿业股份有限公司 2013 半年度报告全文


山东钢铁股份有限公司莱芜
                                  受同一母公司之母公司控制                               577,326.25                               0.28%
分公司

淄博张钢钢铁有限公司              受同一母公司之母公司控制                               563,070.54                               0.28%

山东球墨铸铁管有限公司            受同一母公司之母公司控制                               297,980.67                               0.15%

莱钢集团矿山建设有限公司 受同一母公司之母公司控制                                           68,367.64                             0.03%

合计                                                --                                  5,295,432.37                              2.59%


(7)终止确认的应收款项情况

                                                                                                                                单位: 元

                  项目                                    终止确认金额                        与终止确认相关的利得或损失


(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额

                                                                                                                                单位: 元

                         项目                                                               期末数

资产:

负债:


7、其他应收款

(1)其他应收款按种类披露

                                                                                                                                单位: 元

                                                    期末数                                                期初数

           种类                     账面余额                   坏账准备                 账面余额                      坏账准备

                                 金额        比例(%)         金额       比例(%)      金额        比例(%)           金额         比例(%)

按组合计提坏账准备的其他应收款

                           21,742,437.5
账龄组合                                      96.58% 2,445,925.56        11.25% 3,484,935.65         81.9%         543,018.58    15.58%
                                        2

                           21,742,437.5
组合小计                                      96.58% 2,445,925.56        11.25% 3,484,935.65         81.9%         543,018.58    15.58%
                                        2

单项金额虽不重大但单
项计提坏账准备的其他            770,000.00     3.42%      770,000.00      100%     770,000.00        18.1%         770,000.00      100%
应收款

                           22,512,437.5
合计                                           --        3,215,925.56     --      4,254,935.65       --        1,313,018.58        --
                                        2

其他应收款种类的说明
期末单项金额重大并单项计提坏账准备的其他应收款


                                                                                                                                        70
                                                                           山东金岭矿业股份有限公司 2013 半年度报告全文


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

                                         期末数                                                期初数

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

1 年以内

其中:

一年以内                     20,682,754.37 95.13%           2,068,275.44        2,892,537.04 83.01%                289,253.70

1 年以内小计                 20,682,754.37 95.13%           2,068,275.44        2,892,537.04 83.01%                289,253.70

1至2年                         871,672.80       4.01%        261,501.84           422,472.11 12.12%                126,741.63

2至3年                         114,200.00 0.53%               57,100.00            29,726.50   0.85%                14,863.25

3 年以上                        73,810.35       0.33%         59,048.28           140,200.00   4.02%               112,160.00

合计                         21,742,437.52       --         2,445,925.56        3,484,935.65    --                 543,018.58

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

   其他应收款内容          账面余额                     坏账准备              计提比例(%)               计提理由

龙口矿业集团工程建设
                                   770,000.00                770,000.00                    100% 产品质量扣款
有限公司

合计                               770,000.00                770,000.00             --                        --


(2)本报告期转回或收回的其他应收款情况

                                                                                                                    单位: 元

                                                                           转回或收回前累计已计
       其他应收款内容     转回或收回原因         确定原坏账准备的依据                                   转回或收回金额
                                                                              提坏账准备金额

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

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

单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明



                                                                                                                           71
                                                                             山东金岭矿业股份有限公司 2013 半年度报告全文


(3)本报告期实际核销的其他应收款情况

                                                                                                                    单位: 元

       单位名称          其他应收款性质            核销时间           核销金额           核销原因        是否因关联交易产生

其他应收款核销说明


(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况

                                                                                                                    单位: 元

                                                         期末数                                      期初数
             单位名称
                                          账面余额                计提坏账金额           账面余额             计提坏账金额


(5)金额较大的其他应收款的性质或内容

                                                                                                                    单位: 元

           单位名称                        金额                      款项的性质或内容          占其他应收款总额的比例(%)

说明


(6)其他应收款金额前五名单位情况

                                                                                                                    单位: 元

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


(7)其他应收关联方账款情况

                                                                                                                    单位: 元

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

郭斯荣                         企业职工                                            8,972,238.24                        39.85%

龙口矿业集团工程建设有限
                               非关联方                                             770,000.00                         3.42%
公司

万国喜                         企业职工                                             758,416.11                         3.37%

罗汉文                         企业职工                                             446,250.00                         1.98%

刘强                           企业职工                                             250,000.00                         1.12%

            合计                              --                                 11,196,904.35                         49.74%


(8)终止确认的其他应收款项情况

                                                                                                                    单位: 元

                  项目                                终止确认金额                       与终止确认相关的利得或损失


                                                                                                                             72
                                                                             山东金岭矿业股份有限公司 2013 半年度报告全文


(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额

                                                                                                                          单位: 元

                     项目                                                           期末数

资产:

负债:


8、预付款项

(1)预付款项按账龄列示

                                                                                                                          单位: 元

                                       期末数                                                      期初数
       账龄
                                金额                        比例(%)                       金额                     比例(%)

1 年以内                                   5,099,696.80         59.8%                                 8,690,265.56         83.54%

1至2年                                     2,592,488.01         30.4%                                 1,666,689.85         16.02%

2至3年                                      767,512.90               9%

3 年以上                                        68,223.37           0.8%                                45,648.81           0.44%

合计                                       8,527,921.08        --                                    10,402,604.22         --

预付款项账龄的说明


(2)预付款项金额前五名单位情况

                                                                                                                          单位: 元

         单位名称           与本公司关系                     金额                     时间                   未结算原因

济钢集团有限公司钢材
                       关联方                                 1,976,047.48 1-2 年                       货未到
超市

烟台金建冶金科技有限
                       非关联方                               1,700,000.00 1 年以内                     货未到
公司

山东正元建设工程有限
                       非关联方                                 600,000.00 1 年以内                     货未到
责任公司青岛分公司

济宁路成液压机械有限
                       非关联方                                 400,000.00 1 年以内                     货未到
公司

兖州煤业股份有限公司 非关联方                                   224,739.66 1 年以内                     货未到

合计                              --                          4,900,787.14             --                            --

预付款项主要单位的说明




                                                                                                                                73
                                                                               山东金岭矿业股份有限公司 2013 半年度报告全文


(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况

                                                                                                                           单位: 元

                                                         期末数                                            期初数
                单位名称
                                              账面余额            计提坏账金额               账面余额               计提坏账金额


(4)预付款项的说明

9、存货

(1)存货分类

                                                                                                                           单位: 元

                                              期末数                                                    期初数
         项目
                              账面余额        跌价准备       账面价值             账面余额          跌价准备            账面价值

原材料                        57,282,761.52                 57,282,761.52      49,892,126.02                           49,892,126.02

在产品                        30,171,671.81                 30,171,671.81      36,018,336.03                           36,018,336.03

库存商品                      34,560,800.44                 34,560,800.44         7,602,597.16                          7,602,597.16

周转材料                        592,191.69                        592,191.69        815,029.84                            815,029.84

委托加工物资                    401,988.44                        401,988.44        208,875.89                            208,875.89

合计                       123,009,413.90                  123,009,413.90      94,536,964.94                           94,536,964.94


(2)存货跌价准备

                                                                                                                           单位: 元

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


(3)存货跌价准备情况


                                                                    本期转回存货跌价准备的原            本期转回金额占该项存货期
                项目                 计提存货跌价准备的依据
                                                                                  因                       末余额的比例(%)

存货的说明


10、其他流动资产

                                                                                                                           单位: 元

                       项目                                    期末数                                       期初数

其他流动资产说明



                                                                                                                                   74
                                                                           山东金岭矿业股份有限公司 2013 半年度报告全文


11、可供出售金融资产

(1)可供出售金融资产情况

                                                                                                                单位: 元

                         项目                                       期末公允价值                期初公允价值

本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额元,该金额占重分类前持有至到期投资总额的比例。
可供出售金融资产的说明


(2)可供出售金融资产中的长期债权投资

                                                                                                                单位: 元

                                         初始投资成                                            累计应收或
 债券项目    债券种类           面值                       到期日       期初余额   本期利息                   期末余额
                                               本                                              已收利息

可供出售金融资产的长期债权投资的说明


12、持有至到期投资

(1)持有至到期投资情况

                                                                                                                单位: 元

                 项目                                  期末账面余额                           期初账面余额

持有至到期投资的说明


(2)本报告期内出售但尚未到期的持有至到期投资情况

                                                                                                                单位: 元

             项目                                   金额                       占该项投资出售前金额的比例(%)

本报告期内出售但尚未到期的持有至到期投资情况说明


13、长期应收款

                                                                                                                单位: 元

             种类                                     期末数                                   期初数


14、对合营企业投资和联营企业投资

                                                                                                                单位: 元

                                本企业在被投
被投资单位名 本企业持股比                                                     期末净资产总 本期营业收入
                                资单位表决权 期末资产总额 期末负债总额                                       本期净利润
     称          例(%)                                                             额          总额
                                  比例(%)



                                                                                                                          75
                                                                             山东金岭矿业股份有限公司 2013 半年度报告全文


一、合营企业

二、联营企业

山东金鼎矿业
                         40%               40% 508,727,154.79 254,312,752.70 254,414,402.09 186,174,037.87 56,382,084.86
有限责任公司

合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明


15、长期股权投资

(1)长期股权投资明细情况

                                                                                                                       单位: 元

                                                                                      在被投资
                                                                            在被投资 单位持股
                                                                 在被投资
被投资单                                                                    单位表决 比例与表               本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                 减值准备
   位                                                                        权比例 决权比例                减值准备    红利
                                                                 比例(%)
                                                                              (%)     不一致的
                                                                                        说明

山东钢铁
                     100,000,0 100,000,0            100,000,0
财务有限 成本法                                                    6.25%      6.25%
                        00.00     00.00                 00.00
公司

山东金鼎
                     1,061,499 1,005,061            1,010,352
矿业有限 权益法                                                      40%        40%
                       ,494.80   ,313.64               ,492.72
责任公司

                     1,161,499 1,105,061            1,110,352
合计           --                                                   --         --         --
                       ,494.80   ,313.64               ,492.72


(2)向投资企业转移资金的能力受到限制的有关情况

                                                                                                                       单位: 元

向投资企业转移资金能力受到限制的长
                                                       受限制的原因                       当期累计未确认的投资损失金额
            期股权投资项目

长期股权投资的说明


16、投资性房地产

(1)按成本计量的投资性房地产

                                                                                                                       单位: 元

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

                                                                                                                       单位: 元

                                                                                                 本期


                                                                                                                               76
                                                                       山东金岭矿业股份有限公司 2013 半年度报告全文


(2)按公允价值计量的投资性房地产

                                                                                                            单位: 元

                                                        本期增加                       本期减少
                              期初公允价                                                                  期末公允
             项目                                       自用房地产 公允价值变               转为自用房
                                  值         购置                                   处置                     价值
                                                        或存货转入      动损益                 地产

说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计
办结时间


17、固定资产

(1)固定资产情况

                                                                                                            单位: 元

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

一、账面原值合计:          610,796,523.64                         45,917,414.15                       656,713,937.79

其中:房屋及建筑物          324,001,935.30                           7,886,629.49                      331,888,564.79

       机器设备             226,873,250.51                         34,997,145.24                       261,870,395.75

       运输工具              40,515,125.31                           2,019,576.73                       42,534,702.04

其他                         19,406,212.52                           1,014,062.69                       20,420,275.21

            --             期初账面余额      本期新增           本期计提            本期减少          本期期末余额

二、累计折旧合计:          294,719,554.97                         20,087,613.93                       314,807,168.90

其中:房屋及建筑物          144,742,335.57                           9,326,826.13                      154,069,161.70

       机器设备             110,051,834.22                           8,497,467.98                      118,549,302.20

       运输工具              31,037,958.46                           1,791,790.92                       32,829,749.38

其他                          8,887,426.72                            471,528.90                         9,358,955.62

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

三、固定资产账面净值合计    316,076,968.67                              --                             341,906,768.89

其中:房屋及建筑物          179,259,599.73                              --                             177,819,403.09

       机器设备             116,821,416.29                              --                             143,321,093.55

       运输工具               9,477,166.85                              --                               9,704,952.66

其他                          8,887,426.72                              --                              11,061,319.59

四、减值准备合计             27,733,829.20                              --                              27,733,829.20

其中:房屋及建筑物            8,028,514.63                              --                               8,028,514.63

       机器设备              19,705,314.57                              --                              19,705,314.57

其他                                                                    --

五、固定资产账面价值合计    288,343,139.47                              --                             314,172,939.69


                                                                                                                     77
                                                                               山东金岭矿业股份有限公司 2013 半年度报告全文


其中:房屋及建筑物              171,231,085.10                                 --                               169,790,888.46

       机器设备                   97,116,101.72                                --                               123,615,778.98

       运输工具                      9,477,166.85                              --                                 9,704,952.66

其他                              10,518,785.80                                --                                11,061,319.59

本期折旧额元;本期由在建工程转入固定资产原价为元。


(2)暂时闲置的固定资产情况

                                                                                                                       单位: 元

       项目                 账面原值                累计折旧          减值准备             账面净值               备注

房屋及建筑物                 10,305,782.38            2,277,267.75         8,028,514.63

机器设备                     46,796,575.63           21,320,593.54        19,705,314.57      5,770,667.52


(3)通过融资租赁租入的固定资产

                                                                                                                       单位: 元

              项目                           账面原值                        累计折旧                       账面净值


(4)通过经营租赁租出的固定资产

                                                                                                                       单位: 元

                              种类                                                        期末账面价值

房屋及建筑物                                                                                                      5,728,886.61

机器设备                                                                                                               56,600.63

运输工具                                                                                                           339,798.83


(5)期末持有待售的固定资产情况

                                                                                                                       单位: 元

           项目                       账面价值                 公允价值              预计处置费用           预计处置时间


(6)未办妥产权证书的固定资产情况


                     项目                               未办妥产权证书原因                    预计办结产权证书时间

固定资产说明




                                                                                                                              78
                                                                                   山东金岭矿业股份有限公司 2013 半年度报告全文


18、在建工程

(1)在建工程情况

                                                                                                                                单位: 元

                                                      期末数                                               期初数
             项目
                                  账面余额           减值准备          账面价值        账面余额          减值准备            账面价值

2*60 万吨链篦机回转窑工程 77,259,522.28                            77,259,522.28 101,006,297.16                         101,006,297.16

金钢选厂工程                    163,966,556.69                    163,966,556.69 154,773,028.77                         154,773,028.77

金钢尾矿库                       19,160,664.51                     19,160,664.51 18,289,364.51                              18,289,364.51

宿舍楼工程                         983,096.72                           983,096.72      983,096.72                             983,096.72

矿产资源开发远程监管系统           374,230.56                           374,230.56      170,940.18                             170,940.18

办公楼工程                        1,621,602.84                         1,621,602.84    1,621,602.84                          1,621,602.84

围墙工程                          1,205,687.23                         1,205,687.23    1,205,687.23                          1,205,687.23

3.5kv 变电线路                    6,283,353.23                         6,283,353.23    6,283,353.23                          6,283,353.23

煤粉喷吹系统                      2,787,129.88                         2,787,129.88    2,787,129.88                          2,787,129.88

其他零星工程                      1,493,679.73                         1,493,679.73    2,058,777.70                          2,058,777.70

合计                            275,135,523.67                    275,135,523.67 289,179,278.22                         289,179,278.22


(2)重大在建工程项目变动情况

                                                                                                                                单位: 元

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

选厂工     180,000, 154,773, 11,047,5 1,854,05                                                                                   163,966,
                                                                  92.12 92.12                                        自筹
程           000.00    028.77     86.09       8.17                                                                                556.69

2*60 万
吨链篦     170,000, 101,006, 16,723,6 40,470,4                                        3,405,02 1,215,38              自筹和      77,259,5
                                                                  69.25 69.25                                6.77%
机回转       000.00    297.16     90.30      65.18                                       8.60       4.85             借款          22.28
窑工程

           350,000, 255,779, 27,771,2 42,324,5                                        3,405,02 1,215,38                          241,226,
合计                                                    0.00      --          --                             --         --
             000.00    325.93     76.39      23.35                                       8.60       4.85                          078.97

在建工程项目变动情况的说明


(3)在建工程减值准备

                                                                                                                                单位: 元


                                                                                                                                        79
                                                                          山东金岭矿业股份有限公司 2013 半年度报告全文


       项目               期初数           本期增加              本期减少             期末数              计提原因


(4)重大在建工程的工程进度情况


                   项目                               工程进度                                     备注


(5)在建工程的说明

19、工程物资

                                                                                                               单位: 元

                  项目                     期初数              本期增加           本期减少                期末数

专用设备                                    2,951,174.75        3,785,305.94          357,675.16            6,378,805.53

专用材料                                      42,000.00          730,013.50           772,013.50                     0.00

合计                                        2,993,174.75        4,515,319.44        1,129,688.66            6,378,805.53

工程物资的说明


20、固定资产清理

                                                                                                               单位: 元

                  项目                 期初账面价值                期末账面价值                转入清理的原因

说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况


21、生产性生物资产

(1)以成本计量

                                                                                                               单位: 元

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

一、种植业

二、畜牧养殖业

三、林业

四、水产业


(2)以公允价值计量

                                                                                                               单位: 元

           项目             期初账面价值            本期增加                   本期减少               期末账面价值

一、种植业



                                                                                                                       80
                                                                    山东金岭矿业股份有限公司 2013 半年度报告全文


二、畜牧养殖业

三、林业

四、水产业

生产性生物资产的说明


22、油气资产

                                                                                                       单位: 元

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

油气资产的说明


23、无形资产

(1)无形资产情况

                                                                                                       单位: 元

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

一、账面原值合计                   478,011,604.63         1,650,220.26                            479,661,824.89

土地使用权                         322,176,899.96         1,650,220.26                            323,827,120.22

采矿权                             155,834,704.67                                                 155,834,704.67

二、累计摊销合计                   102,759,771.39        12,788,356.52                            115,548,127.91

土地使用权                          40,951,927.90         3,251,654.76                             44,203,582.66

采矿权                              61,807,843.49         9,536,701.76                             71,344,545.25

三、无形资产账面净值合计           375,251,833.24       -11,138,136.26                            364,113,696.98

土地使用权                         281,224,972.06                                                 279,623,537.56

采矿权                              94,026,861.18                                                  84,490,159.42

土地使用权

采矿权

无形资产账面价值合计               375,251,833.24       -11,138,136.26                            364,113,696.98

土地使用权                         281,224,972.06                                                 279,623,537.56

采矿权                              94,026,861.18                                                  84,490,159.42

本期摊销额 12,788,356.52 元。


(2)公司开发项目支出

                                                                                                       单位: 元

                                                                         本期减少
         项目            期初数             本期增加                                               期末数
                                                           计入当期损益       确认为无形资产


                                                                                                              81
                                                                                山东金岭矿业股份有限公司 2013 半年度报告全文


本期开发支出占本期研究开发项目支出总额的比例。
通过公司内部研发形成的无形资产占无形资产期末账面价值的比例。
公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法


24、商誉

                                                                                                                      单位: 元

 被投资单位名称或形成商誉的
                                       期初余额           本期增加              本期减少         期末余额         期末减值准备
               事项

非同一控制下收购塔什库尔干
                                        14,803,890.72                                            14,803,890.72
县金钢矿业有限责任公司股权

合计                                    14,803,890.72                                            14,803,890.72

说明商誉的减值测试方法和减值准备计提方法
       注:资产负债????对??????关资产组?进??减值测试??发现??减值???



25、长期待摊费用

                                                                                                                      单位: 元

        项目             期初数         本期增加额        本期摊销额           其他减少额       期末数         其他减少的原因

剥岩费用等             52,929,119.72      8,371,215.13      6,651,044.00                       54,649,290.85

合计                   52,929,119.72      8,371,215.13      6,651,044.00                       54,649,290.85          --

长期待摊费用的说明
    剥岩费用系子公司塔什库尔干县金钢矿业有限责任公司进行乔普卡矿露天开采时发生的岩石剥离支出。公司按照当期矿石产量和设计
采剥比(根据采矿设计确定的剥岩量与矿石量的比例)计算的当期应摊销数量,按照加权平均计算的当期摊销单价,确定当期应摊销金额。




26、递延所得税资产和递延所得税负债

(1)递延所得税资产和递延所得税负债不以抵销后的净额列示

已确认的递延所得税资产和递延所得税负债
                                                                                                                      单位: 元

                       项目                                          期末数                              期初数

递延所得税资产:

资产减值准备                                                                   6,041,994.59                        3,397,060.27

可抵扣亏损                                                                     1,332,104.73                          923,617.23

资产评估减值                                                                    175,518.08                           204,634.16

价格调节基金                                                                  45,284,638.00                       37,395,922.00



                                                                                                                              82
                                                                       山东金岭矿业股份有限公司 2013 半年度报告全文


小计                                                                 52,834,255.40                           41,921,233.66

递延所得税负债:

资产评估增值                                                          7,513,589.13                            9,462,470.53

小计                                                                  7,513,589.13                            9,462,470.53

未确认递延所得税资产明细
                                                                                                                 单位: 元

                    项目                                   期末数                                期初数

可抵扣亏损                                                            5,328,418.92                            3,694,468.92

资产减值准备                                                         24,167,978.34                           13,588,241.08

资产评估减值                                                           702,072.32                              818,536.64

价格调节基金                                                        181,138,552.00                          149,583,688.00

资产评估增值                                                         30,054,356.52                           37,849,882.12

合计                                                                241,391,378.10                          205,534,816.76

未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                                 单位: 元

         年份                    期末数                     期初数                             备注

应纳税差异和可抵扣差异项目明细
                                                                                                                 单位: 元

                                                                           暂时性差异金额
                        项目
                                                             期末                                    期初

应纳税差异项目

可抵扣差异项目


(2)递延所得税资产和递延所得税负债以抵销后的净额列示

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

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

递延所得税资产                            52,834,255.40                              41,921,233.66

递延所得税负债                             7,513,589.13                               9,462,470.53

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

                        项目                                                本期互抵金额

递延所得税资产和递延所得税负债的说明



                                                                                                                        83
                                                                      山东金岭矿业股份有限公司 2013 半年度报告全文


27、资产减值准备明细

                                                                                                             单位: 元

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

一、坏账准备                      13,588,241.06   10,579,737.28                                          24,167,978.34

七、固定资产减值准备              27,733,829.20                                                          27,733,829.20

合计                              41,322,070.26   10,579,737.28                                          51,901,807.54

资产减值明细情况的说明


28、其他非流动资产

                                                                                                             单位: 元

                    项目                                期末数                                 期初数

预付工程款                                                         5,137,750.30                           5,137,750.30

修建高压线路垫资款                                                 3,800,000.00                           3,800,000.00

土地环境恢复治理保证金                                             1,526,792.00                           1,526,792.00

合计                                                              10,464,542.30                          10,464,542.30

其他非流动资产的说明


29、短期借款

(1)短期借款分类

                                                                                                             单位: 元

                    项目                                期末数                                 期初数

信用借款                                                                                                100,000,000.00

合计                                                                                                    100,000,000.00

短期借款分类的说明


(2)已到期未偿还的短期借款情况

                                                                                                             单位: 元

       贷款单位        贷款金额        贷款利率     贷款资金用途         未按期偿还原因           预计还款期

资产负债表日后已偿还金额元。
短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日




                                                                                                                    84
                                                            山东金岭矿业股份有限公司 2013 半年度报告全文


30、交易性金融负债

                                                                                                单位: 元

                   项目                     期末公允价值                       期初公允价值

交易性金融负债的说明


31、应付票据

                                                                                                单位: 元

                   种类                        期末数                             期初数

商业承兑汇票                                            12,120,000.00                       13,500,000.00

合计                                                    12,120,000.00                       13,500,000.00

下一会计期间将到期的金额元。
应付票据的说明


32、应付账款

(1)应付账款情况

                                                                                                单位: 元

                   项目                        期末数                             期初数

1 年以内                                                83,124,431.76                       56,565,564.77

1至2年                                                    2,901,460.57                        5,134,822.45

2至3年                                                    2,772,358.01                         509,720.85

3 年以上                                                   651,000.00                         1,105,516.70

合计                                                    89,449,250.34                       63,315,624.77


(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项

                                                                                                单位: 元

                 单位名称                      期末数                             期初数


(3)账龄超过一年的大额应付账款情况的说明

33、预收账款

(1)预收账款情况

                                                                                                单位: 元

                    项目                         期末数                            期初数


                                                                                                        85
                                                                    山东金岭矿业股份有限公司 2013 半年度报告全文


1 年以内                                                          39,492,949.97                             57,495,490.43

1至2年                                                               646,144.49                               860,871.23

2至3年                                                               317,691.74                               112,892.02

3 年以上                                                             179,838.97                               242,338.95

合计                                                              40,636,625.17                             58,711,592.63


(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项

                                                                                                                单位: 元

                 单位名称                                期末数                                   期初数


(3)账龄超过一年的大额预收账款情况的说明

34、应付职工薪酬

                                                                                                                单位: 元

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

一、工资、奖金、津
                                                 126,337,479.48               126,477,479.48                  -140,000.00
贴和补贴

二、职工福利费                                    14,348,770.08                   14,348,770.08

三、社会保险费                                    34,209,371.93                   34,138,294.22                 71,077.71

四、住房公积金                 29,580.47          12,608,679.40                   12,638,259.87

六、其他                    14,871,853.48          4,270,198.14                    2,773,156.22             16,368,895.40

合计                        14,901,433.95        191,774,499.03               190,375,959.87                16,299,973.11

应付职工薪酬中属于拖欠性质的金额元。
工会经费和职工教育经费金额 4,270,198.14 元,非货币性福利金额元,因解除劳动关系给予补偿元。
应付职工薪酬预计发放时间、金额等安排


35、应交税费

                                                                                                                单位: 元

                     项目                                   期末数                                 期初数

增值税                                                               13,572,141.56                            739,417.16

营业税                                                                  279,175.54                               9,085.19

企业所得税                                                           37,670,199.18                          19,493,382.82

个人所得税                                                              101,596.70                            119,238.43

城市维护建设税                                                        1,666,921.62                              59,287.18

价格调节基金                                                        181,138,552.00                         149,583,688.00


                                                                                                                       86
                                                                  山东金岭矿业股份有限公司 2013 半年度报告全文


房产税                                                                222,852.90                     226,452.90

城市土地使用税                                                        654,097.21                     730,212.99

印花税                                                                      0.00                     928,848.30

教育费附加                                                          1,204,055.23                       42,347.99

矿产资源补偿费                                                        735,449.60                     506,739.20

资源税                                                              2,953,495.54                     516,394.82

水利建设基金                                                          237,685.10                        8,469.60

其他税金                                                              138,007.42                       75,153.83

合计                                                             240,574,229.60                 173,038,718.41

应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程


36、应付利息

                                                                                                       单位: 元

                        项目                              期末数                           期初数

分期付息到期还本的长期借款利息                                      1,215,384.85                     876,452.56

合计                                                                1,215,384.85                     876,452.56

应付利息说明


37、应付股利

                                                                                                       单位: 元

             单位名称                  期末数                   期初数              超过一年未支付原因

应付股利的说明


38、其他应付款

(1)其他应付款情况

                                                                                                       单位: 元

                    项目                               期末数                             期初数

1 年以内                                                         41,208,359.40                     24,180,573.95

1至2年                                                               77,438.61                       994,214.34

2至3年                                                                                                  8,000.00

3 年以上                                                           5,737,908.91                     9,569,165.00

合计                                                             47,023,706.92                     34,751,953.29




                                                                                                              87
                                                            山东金岭矿业股份有限公司 2013 半年度报告全文


(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项

                                                                                                   单位: 元

                    单位名称                     期末数                                 期初数

其他应付款                                                     313,917.74                         314,517.74

合计                                                           313,917.74                         314,517.74


(3)账龄超过一年的大额其他应付款情况的说明

         1.

               单位名称                 金额                           其他应付款性质或内容
淄博市财政局                                    4,348,681.00       2006年资产置换保留债务
               合    计                         4,348,681.00                  ——


(4)金额较大的其他应付款说明内容

         1.

               单位名称                 金额                           其他应付款性质或内容
淄博市财政局                                    4,348,681.00       2006年资产置换保留债务
               合    计                         4,348,681.00                  ——




39、预计负债

                                                                                                   单位: 元

         项目                  期初数     本期增加                 本期减少                   期末数

预计负债说明


40、一年内到期的非流动负债

(1)一年内到期的非流动负债情况

                                                                                                   单位: 元

                     项目                      期末数                                期初数

1 年内到期的长期借款                                    1,616,866.00                             1,616,866.00

合计                                                    1,616,866.00                             1,616,866.00


(2)一年内到期的长期借款

一年内到期的长期借款



                                                                                                           88
                                                                                  山东金岭矿业股份有限公司 2013 半年度报告全文


                                                                                                                               单位: 元

                   项目                                             期末数                                    期初数

保证借款                                                                      1,616,866.00                               1,616,866.00

合计                                                                          1,616,866.00                               1,616,866.00

一年内到期的长期借款中属于逾期借款获得展期的金额元。
金额前五名的一年内到期的长期借款
                                                                                                                               单位: 元

                                                                                      期末数                          期初数
 贷款单位     借款起始日 借款终止日               币种       利率(%)
                                                                               外币金额      本币金额        外币金额     本币金额

一年内到期的长期借款中的逾期借款
                                                                                                                               单位: 元

   贷款单位           借款金额        逾期时间               年利率(%)          借款资金用途    逾期未偿还原因          预期还款期

中国建设银行股
                                                                                                2006 年资产置换
份有限公司淄博        1,616,866.00 17 个月
                                                                                                保留借款
张店支行

合计                  1,616,866.00           --                     --                --                --                     --

资产负债表日后已偿还的金额元。
一年内到期的长期借款说明


(3)一年内到期的应付债券

                                                                                                                               单位: 元

                                                                     期初应付利 本期应计利 本期已付利 期末应付利
 债券名称      面值       发行日期   债券期限            发行金额                                                          期末余额
                                                                         息            息         息             息

一年内到期的应付债券说明


(4)一年内到期的长期应付款

                                                                                                                               单位: 元

   借款单位            期限           初始金额               利率(%)            应计利息         期末余额              借款条件

一年内到期的长期应付款的说明


41、其他流动负债

                                                                                                                               单位: 元

                   项目                                        期末账面余额                             期初账面余额

递延收益

其他流动负债说明



                                                                                                                                      89
                                                                               山东金岭矿业股份有限公司 2013 半年度报告全文


42、长期借款

(1)长期借款分类

                                                                                                                                单位: 元

                    项目                                         期末数                                    期初数

保证借款                                                                   55,827,000.00                                 48,760,000.00

合计                                                                       55,827,000.00                                 48,760,000.00

长期借款分类的说明


(2)金额前五名的长期借款

                                                                                                                                单位: 元

                                                                                    期末数                             期初数
 贷款单位    借款起始日 借款终止日             币种       利率(%)
                                                                           外币金额        本币金额       外币金额         本币金额

中国农业银
行股份有限 2011 年 11 月 2014 年 11 月                                                   19,000,000.0                     19,000,000.0
                                           人民币元               6.77%
公司疏勒县 04 日            04 日                                                                     0                                0
支行

中国农业银
行股份有限 2012 年 03 月 2014 年 10 月                                                   36,827,000.0                     29,760,000.0
                                           人民币元               6.77%
公司疏勒县 13 日            30 日                                                                     0                                0
支行

                                                                                         55,827,000.0                     48,760,000.0
合计               --               --          --               --            --                            --
                                                                                                      0                                0

长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等
   注:长期借款由山东金岭矿业有限公司提供担保,向中国农业银行股份有限公司疏勒县支行借款55,827,000.00元。




43、应付债券

                                                                                                                                单位: 元

                                                                  期初应付利 本期应计利 本期已付利 期末应付利
 债券名称     面值         发行日期      债券期限     发行金额                                                              期末余额
                                                                      息            息          息                息

应付债券说明,包括可转换公司债券的转股条件、转股时间


44、长期应付款

(1)金额前五名长期应付款情况

                                                                                                                                单位: 元


                                                                                                                                       90
                                                                            山东金岭矿业股份有限公司 2013 半年度报告全文


       单位               期限       初始金额         利率(%)                应计利息        期末余额         借款条件


(2)长期应付款中的应付融资租赁款明细

                                                                                                                     单位: 元

                                                          期末数                                      期初数
                 单位
                                            外币                      人民币                 外币               人民币

由独立第三方为公司融资租赁提供担保的金额元。
长期应付款的说明


45、专项应付款

                                                                                                                     单位: 元

              项目                期初数           本期增加           本期减少            期末数            备注说明

专项应付款说明


46、其他非流动负债

                                                                                                                     单位: 元

                        项目                                期末账面余额                            期初账面余额

递延收益                                                                 3,850,000.00                              3,850,000.00

合计                                                                     3,850,000.00                              3,850,000.00

其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额


47、股本

                                                                                                                       单位:元

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

股份总数        595,340,230.00                                                                                 595,340,230.00

股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3
年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况


48、库存股

库存股情况说明


49、专项储备

专项储备情况说明



                                                                                                                             91
                                                                          山东金岭矿业股份有限公司 2013 半年度报告全文


1.

       项    目            年初余额             本期增加额              本期减少额               期末余额
安全生产费                    2,884,334.41         10,121,819.52            9,059,667.82            3,946,486.11
       合      计             2,884,334.41         10,121,819.52            9,059,667.82            3,946,486.11




50、资本公积

                                                                                                                   单位: 元

             项目                     期初数                 本期增加                本期减少                期末数

资本溢价(股本溢价)                  487,998,131.16                                                        487,998,131.16

合计                                  487,998,131.16                                                        487,998,131.16

资本公积说明


51、盈余公积

                                                                                                                   单位: 元

             项目                     期初数                 本期增加                本期减少                期末数

法定盈余公积                          243,559,696.12                                                        243,559,696.12

合计                                  243,559,696.12                                                        243,559,696.12

盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议


52、一般风险准备

一般风险准备情况说明


53、未分配利润

                                                                                                                   单位: 元

                    项目                                           金额                              提取或分配比例

调整前上年末未分配利润                                                        1,475,324,684.44              --

调整后年初未分配利润                                                          1,475,324,684.44              --

加:本期归属于母公司所有者的净利润                                              88,661,998.53               --

期末未分配利润                                                                1,563,986,682.97              --

调整年初未分配利润明细:
1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润元。
2)、由于会计政策变更,影响年初未分配利润元。
3)、由于重大会计差错更正,影响年初未分配利润元。


                                                                                                                         92
                                                                    山东金岭矿业股份有限公司 2013 半年度报告全文


4)、由于同一控制导致的合并范围变更,影响年初未分配利润元。
5)、其他调整合计影响年初未分配利润元。
未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以
说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的
经审计的利润数


54、营业收入、营业成本

(1)营业收入、营业成本

                                                                                                            单位: 元

                 项目                              本期发生额                              上期发生额

主营业务收入                                                 666,067,242.98                            648,038,091.90

其他业务收入                                                    6,216,166.06                            14,437,676.44

营业成本                                                     424,691,930.40                            394,888,101.89


(2)主营业务(分行业)

                                                                                                            单位: 元

                                            本期发生额                                    上期发生额
           行业名称
                                 营业收入                营业成本              营业收入                营业成本

黑色金属采掘业                    666,067,242.98          419,055,582.60       648,038,091.90          384,058,353.98

合计                              666,067,242.98          419,055,582.60       648,038,091.90          384,058,353.98


(3)主营业务(分产品)

                                                                                                            单位: 元

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

铁精粉                            619,624,758.90          386,769,082.41       612,533,162.61          359,255,322.71

铜精粉                             31,267,712.04            8,450,497.19        23,355,380.08            6,292,871.94

钴精粉                              1,127,595.37             926,200.51            912,340.69              765,030.62

机械加工                           11,852,304.91           20,854,214.67        11,237,208.52           17,745,128.71

球团                                2,194,871.76            2,055,587.82                   0.00                   0.00

合计                              666,067,242.98          419,055,582.60       648,038,091.90          384,058,353.98


(4)主营业务(分地区)

                                                                                                            单位: 元


                                                                                                                    93
                                                                          山东金岭矿业股份有限公司 2013 半年度报告全文


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

山东省内                           321,040,935.48             201,982,604.12            599,458,694.91        355,267,880.89

省外                               345,026,307.50             217,072,978.48             48,579,396.99          28,790,473.09

合计                               666,067,242.98             419,055,582.60            648,038,091.90        384,058,353.98


(5)公司来自前五名客户的营业收入情况

                                                                                                                    单位: 元

             客户名称                  主营业务收入                             占公司全部营业收入的比例(%)

邯郸钢铁集团有限责任公司                             140,153,039.53                                                   21.04%

济南庚辰钢铁有限公司                                 142,626,068.18                                                   21.41%

山东耀昌集团有限公司                                 102,929,403.07                                                   15.45%

德龙钢铁有限公司                                      59,292,920.79                                                      8.9%

山东石横特钢集团有限公司                              45,550,156.18                                                      6.85%

合计                                                 490,551,587.75                                                   73.65%

营业收入的说明


55、合同项目收入

                                                                                                                    单位: 元

                                                                                  累计已确认毛利(亏
固定造价合同            合同项目              金额            累计已发生成本                             已办理结算的金额
                                                                                  损以“-”号表示)

                                                                                  累计已确认毛利(亏
成本加成合同            合同项目              金额            累计已发生成本                             已办理结算的金额
                                                                                  损以“-”号表示)

合同项目的说明


56、营业税金及附加

                                                                                                                    单位: 元

                项目                  本期发生额                 上期发生额                          计缴标准

营业税                                        5,767,523.78                364,452.00 5%

城市维护建设税                                2,561,357.08               5,183,257.23 7%

教育费附加                                    1,707,571.39               3,720,497.23 3%

房产税                                         289,549.63                               2%

水利建设基金                                   818,956.35                 739,859.62 1%

合计                                      11,144,958.23                 10,008,066.08                    --

营业税金及附加的说明

                                                                                                                             94
                                          山东金岭矿业股份有限公司 2013 半年度报告全文


57、销售费用

                                                                              单位: 元

                 项目   本期发生额                           上期发生额

运杂费                                9,086,085.19                         8,799,104.57

合计                                  9,086,085.19                         8,799,104.57


58、管理费用

                                                                              单位: 元

                 项目   本期发生额                           上期发生额

管理人员薪酬                         48,660,268.46                        46,211,074.12

水电及维修费                          5,693,632.47                         4,828,633.49

无形资产摊销                         12,406,498.27                        12,788,356.54

折旧费                                7,131,777.65                         6,994,517.27

税金                                  2,070,685.88                         2,042,123.51

业务招待费                            1,520,738.00                         1,812,602.80

办公费                                1,207,003.48                          991,890.33

财产保险费                             630,621.19                           853,221.11

差旅费                                 874,154.11                           825,191.32

物料消耗                               689,990.82                          1,718,236.11

运杂费                                 754,599.70                           603,531.09

矿山资源补偿费                        1,377,776.00                          710,317.97

劳务费                                2,368,568.75                          984,068.03

仓库经费                              1,034,299.01                          991,997.01

实验检验费                             878,801.86                           789,146.98

设计咨询费                            1,884,209.20                          649,700.00

其他                                 11,684,875.17                        11,767,577.02

合计                             100,868,500.02                           95,562,184.70


59、财务费用

                                                                              单位: 元

                 项目   本期发生额                           上期发生额

利息支出                               373,333.33

减:利息收入                         -2,765,775.50                        -3,498,416.91




                                                                                     95
                                                                         山东金岭矿业股份有限公司 2013 半年度报告全文


票据贴现利息                                                         657,671.98

手续费支出                                                            36,258.69                               37,926.50

其他支出                                                                 600.00

合计                                                               -1,697,911.50                          -3,460,490.41


60、公允价值变动收益

                                                                                                              单位: 元

           产生公允价值变动收益的来源                       本期发生额                         上期发生额

公允价值变动收益的说明


61、投资收益

(1)投资收益明细情况

                                                                                                              单位: 元

                     项目                                   本期发生额                         上期发生额

权益法核算的长期股权投资收益                                           5,291,179.08                       10,840,562.18

合计                                                                   5,291,179.08                       10,840,562.18


(2)按成本法核算的长期股权投资收益

                                                                                                              单位: 元

             被投资单位                    本期发生额             上期发生额            本期比上期增减变动的原因


(3)按权益法核算的长期股权投资收益

                                                                                                              单位: 元

             被投资单位                    本期发生额             上期发生额            本期比上期增减变动的原因

山东金鼎矿业有限责任公司                         5,291,179.08        10,840,562.18

合计                                             5,291,179.08        10,840,562.18                  --

投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明
上述投资收益为公司按照权益法对山东金鼎矿业有限责任公司的投资收益,确认投资收益的期间为2013年1至 6月份;在确认投资收益时,
考虑在山东金鼎矿业有限责任公司账面利润的基础上对其资产评估增值的摊销及其未实现内部交易损益对利润的影响


62、资产减值损失

                                                                                                              单位: 元

                          项目                                  本期发生额                      上期发生额



                                                                                                                      96
                                                                    山东金岭矿业股份有限公司 2013 半年度报告全文


一、坏账损失                                                       10,579,737.28                           11,061,543.22

合计                                                               10,579,737.28                           11,061,543.22


63、营业外收入

(1)营业外收入情况

                                                                                                                 单位: 元

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

其他                                                2,800.00                        400.00                        2,800.00

合计                                                2,800.00                        400.00                        2,800.00


(2)政府补助明细

                                                                                                                 单位: 元

               项目                 本期发生额                上期发生额                          说明

营业外收入说明


64、营业外支出

                                                                                                                 单位: 元

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

对外捐赠                                               178,000.00                  200,000.00                   178,000.00

罚款损失                                               123,254.07                      858.24                   123,254.07

其他

合计                                                   301,254.07                  200,858.24

营业外支出说明


65、所得税费用

                                                                                                                 单位: 元

                             项目                               本期发生额                        上期发生额

按税法及相关规定计算的当期所得税                                           26,112,105.77                   37,991,267.10

递延所得税调整                                                              8,194,775.60                  -12,765,376.86

合计                                                                       34,306,881.37                   25,225,890.24




                                                                                                                        97
                                                         山东金岭矿业股份有限公司 2013 半年度报告全文


66、基本每股收益和稀释每股收益的计算过程




                   项   目                 代码    本期发生额            上期发生额
归属于公司普通股股东的净利润(Ⅰ)           P0           88,661,998.53        131,234,646.80
扣除非经常性损益后归属于普通股股东的净利   P0           88,885,839.08        131,404,255.66
润(Ⅱ)
期初股份总数                               S0          595,340,230.00        595,340,230.00
报告期因公积金转增股本或股票股利分配等增   S1
加股份数
报告期因发行新股或债转股等增加股份数        Si
报告期因回购等减少股份数                    Sj
报告期缩股数                               Sk
报告期月份数                               M0                      6                     6
增加股份次月起至报告期期末的累计月数       Mi
减少股份次月起至报告期期末的累计月数       Mj
发行在外的普通股加权平均数                  S          595,340,230.00        595,340,230.00
               基本每股收益(Ⅰ)                                 0.149                 0.220
               基本每股收益(Ⅱ)                                 0.149                 0.221
调整后的归属于普通股股东的当期净利润(Ⅰ)   P1           88,661,998.53        131,234,646.80
调整后扣除非经常性损益后归属于普通股股东   P1           88,885,839.08        131,404,255.66
的净利润(Ⅱ)
认股权证、股份期权、可转换债券等增加的普
通股加权平均数
稀释后的发行在外普通股的加权平均数                     595,340,230.00        595,340,230.00
               稀释每股收益(Ⅰ)                                 0.149                 0.220