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金岭矿业(000655)公告正文

金岭矿业:2014年半年度报告

公告日期:2014-08-20

                 山东金岭矿业股份有限公司 2014 年半年度报告全文山东金岭矿业股份有限公司
    2014 年半年度报告
      2014 年 08 月
                                       山东金岭矿业股份有限公司 2014 年半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人刘圣刚、主管会计工作负责人刘远清及会计机构负责人(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。
                                                                                 山东金岭矿业股份有限公司 2014 年半年度报告全文
                                                                 目录2014 半年度报告............................................................................................................................ 1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................................................................................................ 6第四节 董事会报告....................................................................................................................... 7第五节 重要事项......................................................................................................................... 12第六节 股份变动及股东情况 ..................................................................................................... 18第七节 优先股相关情况 ............................................................................................................. 21第八节 董事、监事、高级管理人员情况 .................................................................................. 22第九节 财务报告......................................................................................................................... 23第十节 备查文件目录 ................................................................................................................111
                                                   山东金岭矿业股份有限公司 2014 年半年度报告全文
                                       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
    "山钢集团"                     指   山东钢铁集团有限公司
    "金岭铁矿"                     指   山东金岭铁矿
    "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""金岭球团"           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
    "亿元、万元、元"               指   人民币"亿元、万元、元"
                                                                    山东金岭矿业股份有限公司 2014 年半年度报告全文
                                          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
    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.
    公司的法定代表人         刘圣刚二、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 2013 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 2013 年年报。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 2013 年年报。
                                                                 山东金岭矿业股份有限公司 2014 年半年度报告全文
                            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                  上年同期                 本报告期比上年同期增减
    营业收入(元)                                  879,340,405.46             672,283,409.04                        30.80%
    归属于上市公司股东的净利润(元)                 80,908,860.70              88,661,998.53                         -8.74%归属于上市公司股东的扣除非经常性损
                                                 81,051,791.74              88,885,839.08                         -8.81%益的净利润(元)
    经营活动产生的现金流量净额(元)                117,981,395.02             212,671,870.42                        -44.52%
    基本每股收益(元/股)                                     0.14                          0.15                      -6.67%
    稀释每股收益(元/股)                                     0.14                          0.15                      -6.67%
    加权平均净资产收益率                                    2.66%                       3.11%                         -0.45%
                                                                                               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)                                  3,784,968,225.82            3,594,836,876.96                        5.29%
    归属于上市公司股东的净资产(元)              3,036,807,948.14            3,012,285,857.49                        0.81%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照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□ 适用 √ 不适用公司报告期不存在按照国际会计准则与按照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。2、同时按照境外会计准则与按照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□ 适用 √ 不适用公司报告期不存在按照境外会计准则与按照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。三、非经常性损益项目及金额√ 适用 □ 不适用
                                                                                                                 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                                      -189,221.05
                                                                                 0.00
    减:所得税影响额                                                           -46,290.01
    合计                                                                      -142,931.04                  --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 √ 不适用公司报告期不存在将根据《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、列举的非经常性损益项目界定为经常性损益的项目的情形。
                                                                    山东金岭矿业股份有限公司 2014 年半年度报告全文
                                         第四节 董事会报告一、概述
    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。
    2014年上半年,矿业市场维系低迷状态,当前矿业经济面临价格下跌、成本上升、利润下滑等多重困难,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,收益较去年同期有所下降。
    面对复杂严峻的市场形势,全公司干部职工以加快实施“十二五”规划为主线,紧紧围绕公司既定目标,积极谋划,创新思想,充分发挥自身优势,突出技术创新、降本增效管理,统筹安排生产经营、项目建设工作,努力克服生产组织难度大、产品价格不断下滑、生产成本持续上升等不利因素,保持了生产经营平稳顺行、重点工程扎实推进、发展项目进展顺利、干部职工和谐稳定的良好局面,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。
       下半年,借助“运营转型和管理提升”活动,公司继续深挖內潜、降本增效;同时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。
    公司主营业务是铁矿石开采,铁精粉、铜精粉、钴精粉的生产、销售及机械加工和球团业务。主要产品包括铁精粉、铜精粉、钴精粉、球团矿。上半年公司实现营业总收入87,934万元,比上年同期增加30.80% ;实现利润总额10,018万元,比上年同期减少18.28 %;实现净利润8,653万元,比上年同期减少2.00% 。
    本报告期,受国际国内总体经济形势的影响,公司效益受到较大影响,收益较去年同期有所下降。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68.15万吨,销售71.64万吨,生产铜精粉金属量869.42吨,销售889.51吨,生产钴精粉金属量38.20吨,销售23.16吨,球团产量28.47万吨,销售25.74万吨。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。二、主营业务分析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                        879,340,405.46 672,283,409.04       30.80% 主要系子公司金岭球团本期投产运行所致
    营业成本                        605,084,559.76 424,691,930.40       42.48% 主要系子公司金岭球团本期投产运行所致
    销售费用                         39,874,380.49   9,086,085.19      338.85% 主要系本期运费增加所致
    管理费用                        120,653,288.15 100,868,500.02       19.61% 主要系本期新增研发支出所致
    财务费用                          1,602,569.73   -1,697,911.50    -194.38% 主要系本期利息支出增加所致
                                                                          山东金岭矿业股份有限公司 2014 年半年度报告全文
    所得税费用                           13,652,129.56    34,306,881.37       -60.21% 主要系本期利润减少所致
    经营活动产生的现金流量净额       117,981,395.02 212,671,870.42            -44.52% 主要系子公司金岭球团本期投产运行所致
                                                                                    主要系本期购买子公司金钢矿业新增乔普
    投资活动产生的现金流量净额           -93,366,946.85 -24,936,356.35       -274.42%
                                                                                    卡铁矿采矿权所致
    筹资活动产生的现金流量净额           -62,873,397.51 -94,738,472.40        33.63% 主要系上期偿还债务所致
    现金及现金等价物净增加额             -38,258,949.34   92,997,041.67      -141.14%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
                     营业收入            营业成本          毛利率
                                                                            同期增减          同期增减       同期增减分行业
    黑色金属采选业      863,251,365.92     584,054,089.05           32.34%              31.95%         46.67%          -6.79%
    机械加工              8,183,319.55      14,051,021.97          -71.70%              -30.96%       -32.62%           4.25%分产品
    铁精粉              600,405,180.12     385,230,941.94           35.84%               -3.10%        -0.40%          -1.74%
    铜精粉               38,024,115.92        7,511,006.86          80.25%              21.61%        -11.12%           7.28%
    钴精粉                 693,286.51          575,084.24           17.05%              -38.52%       -37.91%          -0.81%
    机械加工              8,183,319.55      14,051,021.97          -71.70%              -30.96%       -32.62%           4.25%
    球团矿              224,128,783.37     190,737,056.01           14.90%        10,111.48%        9,178.95%           8.55%分地区
    山东省内            206,969,168.02     142,052,318.18           31.37%              -35.53%       -29.67%          -5.72%
    山东省外            664,465,517.45     456,052,792.84           31.37%              92.58%        110.09%          -5.72%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350多万吨、年生产铁精矿150多万吨、球团50
                                                                山东金岭矿业股份有限公司 2014 年半年度报告全文多万吨的产能,主要生产铁精矿、铜精矿、钴精矿、球团等产品,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。随着公司“走出去”发展战略的初见成效,公司在市场和行业内的竞争力更加牢固。五、投资状况分析1、对外股权投资情况(1)对外投资情况□ 适用 √ 不适用公司报告期无对外投资。(2)持有金融企业股权情况□ 适用 √ 不适用公司报告期未持有金融企业股权。(3)证券投资情况□ 适用 √ 不适用公司报告期不存在证券投资。2、委托理财、衍生品投资和委托贷款情况(1)委托理财情况□ 适用 √ 不适用公司报告期不存在委托理财。(2)衍生品投资情况□ 适用 √ 不适用公司报告期不存在衍生品投资。(3)委托贷款情况□ 适用 √ 不适用公司报告期不存在委托贷款。3、募集资金使用情况(1)募集资金总体使用情况□ 适用 √ 不适用(2)募集资金承诺项目情况□ 适用 √ 不适用(3)募集资金变更项目情况□ 适用 √ 不适用
                                                                               山东金岭矿业股份有限公司 2014 年半年度报告全文
    公司报告期不存在募集资金变更项目情况。
    (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
    √ 适用 □ 不适用
    主要子公司、参股公司情况
                                                                                                                                   单位:元
                                     主要产品或服
    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
                                            务
    山东金鼎矿业              黑色金属   铁矿石开采、销
               参股公司                               10,000.00 万元    579,751,454.78   309,151,178.64 200,700,033.13 83,847,508.27       62,726,459.56
    有限责任公司              采选业     售塔什库尔干县
                          黑色金属   铁矿石开采,加
    金钢矿业有限 子公司                                   120 万元          687,221,747.99    23,499,318.78    77,992,863.99   -3,941,907.80   -2,956,430.86
                          采选业     工与销售责任公司
    喀什金岭球团              黑色金属   铁精粉、球团矿
               参股公司                               7000 万元         319,130,567.34    93,194,227.48 224,139,834.64 22,050,723.50       18,748,682.48
    有限公司                  采选业     的生产、销售
                                     对成员单位办
                                     理存款、票据承
    山东钢铁集团                         兑、贴现、贷款、
               参股公司 金融                          160000 万元      5,373,443,845.60 1,784,281,345.72   70,298,681.57 51,989,169.02     38,989,232.62
    财务有限公司                         融资租赁,经批
                                     准的保险代理
                                     业务
    5、非募集资金投资的重大项目情况
    □ 适用 √ 不适用
    公司报告期无非募集资金投资的重大项目。
    六、对 2014 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
    □ 适用 √ 不适用
    八、董事会对上年度“非标准审计报告”相关情况的说明
    □ 适用 √ 不适用
    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
       2013年度利润分配或资本公积金转增方案:
      公司以2013年12月31日的总股本595,340,230股为基数,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,本方案经公司2013年度股东大会审议通过。
      2014年6月18日实施完毕。
                                                               山东金岭矿业股份有限公司 2014 年半年度报告全文
                                           现金分红政策的专项说明
    是否符合公司章程的规定或股东大会决议的要求:                                         是
    分红标准和比例是否明确和清晰:                                                       是
    相关的决策程序和机制是否完备:                                                       是
    独立董事是否履职尽责并发挥了应有的作用:                                             是
    中小股东是否有充分表达意见和诉求的机会,其合法权益是否得到了充分保护:               是
    现金分红政策进行调整或变更的,条件及程序是否合规、透明:                             是十、本报告期利润分配及资本公积金转增股本预案□ 适用 √ 不适用公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。十一、报告期内接待调研、沟通、采访等活动登记表□ 适用 √ 不适用公司报告期内未发生接待调研、沟通、采访等活动。
                                                      山东金岭矿业股份有限公司 2014 年半年度报告全文
                                     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2014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。
    公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。
    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□ 适用 √ 不适用公司报告期未发生破产重整相关事项。五、资产交易事项1、收购资产情况□ 适用 √ 不适用公司报告期未收购资产。
                                                                               山东金岭矿业股份有限公司 2014 年半年度报告全文
        2、出售资产情况
        □ 适用 √ 不适用
        公司报告期未出售资产。
        3、企业合并情况
        □ 适用 √ 不适用
        公司报告期未发生企业合并情况。
        六、公司股权激励的实施情况及其影响
        □ 适用 √ 不适用
        公司报告期无股权激励计划及其实施情况。
        七、重大关联交易
        1、与日常经营相关的关联交易
        √ 适用 □ 不适用
                                                      关联 关联交易 占同类交 关联交 可获得的
    关联交易              关联交易 关联交易 关联交易
           关联关系                                   交易 金额(万 易金额的 易结算 同类交易      披露日期                披露索引
    方                   类型        内容   定价原则
                                                      价格   元)       比例    方式    市价
    淄博铁鹰                                                                                                         公告名称:2014 年半年度报告
           同一母公
    钢铁有限              接受劳务 劳务费      协议价             2,091.3 100.00% 现汇             2014 年 08 月 20 日 全文;公告网站:
           司
    公司                                                                                                             http://www.cninfo.com。
    山东金鼎                                                                                                         公告名称:2014 年半年度报告
    矿业有限 联营企业 采购商品 铁矿原矿 协议价                   7,955.85   86.00% 现汇            2014 年 08 月 20 日 全文;公告网站:
    责任公司                                                                                                         http://www.cninfo.com。
                                                                                                                 公告名称:2014 年半年度报告
    山东金岭              采购商
           母公司              材料        协议价               1.82 100.00% 现汇              2014 年 08 月 20 日 全文;公告网站:
    铁矿                  品、
                                                                                                                 http://www.cninfo.com。山钢集团
           受同一母                                                                                              公告名称:2014 年半年度报告
    莱芜钢铁                       销售球团 参照市场
           公司之母 出售商品                                 6,457.29 100.00% 承兑             2014 年 08 月 20 日 全文;公告网站:
    新疆有限                       矿          价
           公司控制                                                                                              http://www.cninfo.com。公司
    淄博铁鹰                                                                                                         公告名称:2014 年半年度报告
           同一母公                        参照市场
    钢铁有限              出售商品 机械加工                        20.15     2.10% 现汇            2014 年 08 月 20 日 全文;公告网站:
           司                              价
    公司                                                                                                             http://www.cninfo.com。
    山东金鼎                                                                                                         公告名称:2014 年半年度报告
                                           参照市场
    矿业有限 联营企业 出售商品 机械加工                             0.63     0.07% 现汇            2014 年 08 月 20 日 全文;公告网站:
                                           价
    责任公司                                                                                                         http://www.cninfo.com。
                                                                            山东金岭矿业股份有限公司 2014 年半年度报告全文
    济南钢城 受同一母                                                                                             公告名称:2014 年半年度报告
                                         参照市场
    矿业有限 公司之母 出售商品 机械加工                         47.47     4.96% 承兑            2014 年 08 月 20 日 全文;公告网站:
                                         价
    公司       公司控制                                                                                           http://www.cninfo.com。
    淄博铁鹰                                                                                                      公告名称:2014 年半年度报告
           同一母公              销售代购 成本价
    钢铁有限              出售商品                             567.58    77.42% 现汇            2014 年 08 月 20 日 全文;公告网站:
           司                    电力    (代购)
    公司                                                                                                          http://www.cninfo.com。
    山东金鼎                                                                                                      公告名称:2014 年半年度报告
                                 销售代购 成本价
    矿业有限 联营企业 出售商品                                 148.24    20.22% 现汇            2014 年 08 月 20 日 全文;公告网站:
                                 电力    (代购)
    责任公司                                                                                                      http://www.cninfo.com。
    淄博铁鹰                                                                                                      公告名称:2014 年半年度报告
           同一母公
    钢铁有限              出售商品 人工劳务 协议价              19.64 100.00% 现汇              2014 年 08 月 20 日 全文;公告网站:
           司
    公司                                                                                                          http://www.cninfo.com。
    合计                                          --    --   17,309.97    --       --                  --                      --
    大额销货退回的详细情况                   无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
       □ 适用 √ 不适用
       公司报告期未发生资产收购、出售的关联交易。
       3、共同对外投资的关联交易
       □ 适用 √ 不适用
       公司报告期未发生共同对外投资的关联交易。
       4、关联债权债务往来
       √ 适用 □ 不适用
       是否存在非经营性关联债权债务往来
       □ 是 √ 否
       公司报告期不存在非经营性关联债权债务往来。
       5、其他重大关联交易
       □ 适用 √ 不适用
       公司报告期无其他重大关联交易。
       八、控股股东及其关联方对上市公司的非经营性占用资金情况
       □ 适用 √ 不适用
                                                                              山东金岭矿业股份有限公司 2014 年半年度报告全文公司报告期不存在控股股东及其关联方对上市公司的非经营性占用资金。九、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□ 适用 √ 不适用公司报告期不存在托管情况。(2)承包情况□ 适用 √ 不适用公司报告期不存在承包情况。(3)租赁情况□ 适用 √ 不适用公司报告期不存在租赁情况。2、担保情况√ 适用 □ 不适用
                                                                                                                     单位:万元
                                               公司对外担保情况(不包括对子公司的担保)
                       担保额度相关                   实际发生日期(协议签署                                         是否履行 是否为关
    担保对象名称                            担保额度                                实际担保金额 担保类型    担保期
                       公告披露日期                            日)                                                       完毕   联方担保
                                                          公司对子公司的担保情况
                       担保额度相关                   实际发生日期(协议签署                                         是否履行 是否为关
    担保对象名称                            担保额度                                实际担保金额 担保类型    担保期
                       公告披露日期                            日)                                                       完毕   联方担保
    喀什金岭球团有限公司 2011 年 08 月 02 日       7,000 2011 年 09 月 23 日                  7,000 一般保证    3        否          是
    报告期内审批对子公司担保额度合                                                     报告期内对子公司担保实
                                                                              0                                                          0
    计(B1)                                                                           际发生额合计(B2)
    报告期末已审批的对子公司担保额                                                     报告期末对子公司实际担
                                                                           7,000                                                      7,000
    度合计(B3)                                                                       保余额合计(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
                                                                              0                                                          0
    (A1+B1)                                                                          合计(A2+B2)
    报告期末已审批的担保额度合计                                                       报告期末实际担保余额合
                                                                           7,000                                                      7,000
    (A3+B3)                                                                          计(A4+B4)
                                                              山东金岭矿业股份有限公司 2014 年半年度报告全文
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                     2.31%其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                    0
    直接或间接为资产负债率超过 70%的被担保对象提供的债务担保金额(D)                                                  0
    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(1)违规对外担保情况□ 适用 √ 不适用公司报告期无违规对外担保情况。3、其他重大合同□ 适用 √ 不适用公司报告期不存在其他重大合同。4、其他重大交易□ 适用 √ 不适用公司报告期不存在其他重大交易。十、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□ 适用 √ 不适用公司报告期不存在公司或持股 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。十一、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 √ 否十二、处罚及整改情况□ 适用 √ 不适用公司报告期不存在处罚及整改情况。
                                           山东金岭矿业股份有限公司 2014 年半年度报告全文十三、违法违规退市风险揭示□ 适用 √ 不适用公司报告期不存在违法违规退市风险。十四、其他重大事项的说明□ 适用 √ 不适用公司报告期不存在需要说明的其他重大事项。
                                                                        山东金岭矿业股份有限公司 2014 年半年度报告全文
                                   第六节 股份变动及股东情况一、股份变动情况
                                                                                                                      单位:股
                             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   -180,533,232             0
    2、国有法人持股          180,533,232    30.32%                                    -180,533,232   -180,533,232             0
    二、无限售条件股份       414,806,998    69.68%                                     180,533,232    180,533,232    595,340,230   100.00%
    1、人民币普通股          414,806,998    69.68%                                     180,533,232    180,533,232    595,340,230   100.00%
    三、股份总数             595,340,230   100.00%                                                                   595,340,230   100.00%股份变动的原因√ 适用 □ 不适用限售股解禁。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
                                                                     报告期末表决权恢复的优先
    报告期末普通股股东总数                                      59,323                                                                    0
                                                                     股股东总数(如有)(参见注 8)
                                         持股 5%以上的股东或前 10 名股东持股情况
                                                                          报告期 持有有                         质押或冻结情况
                                                                                            持有无限售
                                                            报告期末持 内增减 限售条
           股东名称               股东性质       持股比例                                   条件的股份
                                                             股数量       变动情 件的股                    股份状态        数量
                                                                                                 数量
                                                                            况    份数量
                                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文
    山东金岭铁矿                 国有法人             58.41%   347,740,145                347,740,145
    淄博市城市资产运营有限公司 国有法人               1.10%      6,530,000                  6,530,000
    全国社保基金四零七组合       其他                 0.49%      2,910,291                  2,910,291
    中润经济发展有限责任公司     国有法人             0.42%      2,472,960                  2,472,960
    任道江                       境内自然人           0.32%      1,918,257                  1,918,257交通银行股份有限公司-工银
                             其他                 0.30%      1,810,147                  1,810,147瑞信双利债券型证券投资基金
    田惠宁                       境内自然人           0.16%       936,336                     936,336
    陈华                         境内自然人           0.15%       900,000                     900,000中国农业银行股份有限公司-
    中证 500 交易型开放式指数证 其他                  0.13%       779,627                     779,627券投资基金平安信托有限责任公司-平安
                             其他                 0.13%       778,200                     778,200步步高集合资金信托战略投资者或一般法人因配售新股成为前 10
                                             无名股东的情况(如有)(参见注 3)
                                             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;未知其他股东之上述股东关联关系或一致行动的说明
                                             间是否存在关联关系和一致行动。
                                             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                                                                  347,740,145 人民币普通股          347,740,145
    淄博市城市资产运营有限公司                                                      6,530,000 人民币普通股            6,530,000
    全国社保基金四零七组合                                                          2,910,291 人民币普通股            2,910,291
    中润经济发展有限责任公司                                                        2,472,960 人民币普通股            2,472,960
    任道江                                                                          1,918,257 人民币普通股            1,918,257交通银行股份有限公司-工银瑞信双利债券型
                                                                                1,810,147 人民币普通股            1,810,147证券投资基金
    田惠宁                                                                           936,336 人民币普通股              936,336
    陈华                                                                             900,000 人民币普通股              900,000中国农业银行股份有限公司-中证 500 交易型
                                                                                 779,627 人民币普通股              779,627开放式指数证券投资基金平安信托有限责任公司-平安步步高集合资金
                                                                                 778,200 人民币普通股              778,200信托前 10 名无限售流通股股东之间,以及前 10 名
                                             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;未知其他股东之无限售流通股股东和前 10 名股东之间关联关
                                             间是否存在关联关系和一致行动。系或一致行动的说明
                                                              山东金岭矿业股份有限公司 2014 年半年度报告全文
                                         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
                                         1,917,857 股,合计持股 1,918,257 股;田慧宁通过华创证券有限责任公司客户信前十大股东参与融资融券业务股东情况说明
                                         用交易担保证券账户持有本公司股票 882,800 股,合计持股 936,336 股;陈华通过(如有)(参见注 4)
                                         招商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 850,000 股,
                                         合计持股 900,000 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 √ 否公司股东在报告期内未进行约定购回交易。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 √ 不适用公司报告期控股股东未发生变更。实际控制人报告期内变更□ 适用 √ 不适用公司报告期实际控制人未发生变更。四、公司股东及其一致行动人在报告期提出或实施股份增持计划的情况□ 适用 √ 不适用在公司所知的范围内,没有公司股东及其一致行动人在报告期提出或实施股份增持计划。
                                          山东金岭矿业股份有限公司 2014 年半年度报告全文
                           第七节 优先股相关情况一、报告期内优先股的发行与上市情况□ 适用 √ 不适用二、公司优先股股东数量及持股情况□ 适用 √ 不适用三、优先股回购或转换情况1、优先股回购情况□ 适用 √ 不适用2、优先股转换情况□ 适用 √ 不适用四、优先股表决权的恢复、行使情况□ 适用 √ 不适用五、优先股所采取的会计政策及理由□ 适用 √ 不适用
                                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文
                         第八节 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 2013 年年报。二、公司董事、监事、高级管理人员变动情况√ 适用 □ 不适用
       姓名         担任的职务          类型            日期                              原因
    张相军          董事长、总经理 任期满离任      2014 年 04 月 21 日       任期届满
    贾立兴          副董事长         任期满离任    2014 年 04 月 21 日       任期届满
    柴磊            独立董事         任期满离任    2014 年 04 月 21 日       任期届满
    王在泉          独立董事         任期满离任    2014 年 04 月 21 日       任期届满
    王毅            独立董事         任期满离任    2014 年 04 月 21 日       任期届满
    傅海亭          董事             任期满离任    2014 年 04 月 21 日       任期届满
    张永丰          监事             任期满离任    2014 年 04 月 21 日       任期届满
    戴汉强          监事             任期满离任    2014 年 04 月 21 日       任期届满
    刘圣刚          董事长           被选举        2014 年 04 月 21 日       换届选举
    李勇之          监事会主席       被选举        2014 年 04 月 21 日       换届选举
    刘远清          董事、总经理     被选举        2014 年 04 月 21 日       换届选举及聘任
    李希永          董事、副总经理 被选举          2014 年 04 月 21 日       换届选举及聘任
    王国明          董事、副总经理 被选举          2014 年 04 月 21 日       换届选举及聘任
    张乐元          董事、副总经理 被选举          2014 年 04 月 21 日       换届选举及聘任
    卜祥才          董事             被选举        2014 年 04 月 21 日       换届选举
    王苏            监事             被选举        2014 年 04 月 21 日       换届选举
    孙永芳          监事             被选举        2014 年 04 月 21 日       换届选举
    戴汉强          副总经理         聘任          2014 年 04 月 21 日       聘任
    李洪武          独立董事         被选举        2014 年 04 月 21 日       换届选举
    许保如          独立董事         被选举        2014 年 04 月 21 日       换届选举
    齐向超          独立董事         被选举        2014 年 04 月 21 日       换届选举
                                                           山东金岭矿业股份有限公司 2014 年半年度报告全文
                                     第九节 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                                        206,891,098.75                          253,304,639.09
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                        624,189,229.01                          627,635,597.34
    应收账款                                        348,431,569.87                          268,986,452.12
    预付款项                                         23,351,869.56                           12,565,376.02
    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
    其他应收款                                       10,650,372.71                            9,826,313.76
    买入返售金融资产
    存货                                            187,741,766.24                          187,294,710.54
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                        1,401,255,906.14                        1,359,613,088.87非流动资产:
                               山东金岭矿业股份有限公司 2014 年半年度报告全文
    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         1,092,400,125.53                     1,086,948,390.50
    投资性房地产
    固定资产              583,619,111.32                        610,063,975.85
    在建工程               50,056,833.85                         39,872,269.30
    工程物资                1,466,664.29                          1,466,664.29
    固定资产清理
    生产性生物资产
    油气资产
    无形资产              524,797,552.82                        353,177,781.85
    开发支出
    商誉                   14,803,890.72                         14,803,890.72
    长期待摊费用           42,813,141.98                         45,805,186.74
    递延所得税资产         63,560,051.74                         54,181,869.50
    其他非流动资产         10,194,947.43                         28,903,759.34
    非流动资产合计          2,383,712,319.68                     2,235,223,788.09
    资产总计                3,784,968,225.82                     3,594,836,876.96流动负债:
    短期借款               40,000,000.00                         39,000,000.00
    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               35,320,000.00                         32,350,000.00
    应付账款              134,544,915.81                        115,008,156.79
    预收款项               27,846,359.04                         14,501,412.21
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬           20,612,027.92                         18,265,555.46
    应交税费              254,984,844.95                        245,152,352.68
    应付利息
                                                           山东金岭矿业股份有限公司 2014 年半年度报告全文
    应付股利
    其他应付款                                       37,624,169.38                         29,721,305.09
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债                           55,803,866.00                         56,803,866.00
    其他流动负债
    流动负债合计                                         606,736,183.10                        550,802,648.23非流动负债:
    长期借款
    应付债券
    长期应付款                                      106,000,000.00
    专项应付款
    预计负债
    递延所得税负债                                    3,615,826.34                          5,564,707.74
    其他非流动负债                                    3,850,000.00                          3,850,000.00
    非流动负债合计                                       113,465,826.34                          9,414,707.74
    负债合计                                             720,202,009.44                        560,217,355.97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                                         11,072,859.42                          7,925,606.47
    盈余公积                                        268,937,482.95                        268,937,482.95
    一般风险准备
    未分配利润                                     1,673,459,244.61                     1,652,084,406.91
    外币报表折算差额
    归属于母公司所有者权益合计                          3,036,807,948.14                     3,012,285,857.49
    少数股东权益                                     27,958,268.24                         22,333,663.50
    所有者权益(或股东权益)合计                        3,064,766,216.38                     3,034,619,520.99负债和所有者权益(或股东权益)总
                                                    3,784,968,225.82                     3,594,836,876.96计
    法定代表人:刘圣刚                 主管会计工作负责人:刘远清                    会计机构负责人:黄加峰
                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文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                                    195,200,883.99                         232,720,690.30
    交易性金融资产
    应收票据                                    523,816,350.75                         564,662,887.34
    应收账款                                    251,006,394.99                         221,706,025.37
    预付款项                                      7,146,776.99                           2,630,190.51
    应收利息
    应收股利
    其他应收款                                  585,214,937.60                         473,005,101.80
    存货                                         78,575,931.62                          92,319,195.38
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                1,640,961,275.94                          1,587,044,090.70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                            1,202,437,745.99                          1,196,986,010.96
    投资性房地产
    固定资产                                    222,940,449.46                         236,716,774.15
    在建工程                                      4,637,354.18                             209,879.80
    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                                    315,778,415.03                         321,600,293.57
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                               61,157,875.01                          52,938,116.42
                                    山东金岭矿业股份有限公司 2014 年半年度报告全文
    其他非流动资产              1,526,792.00                          3,235,603.91
    非流动资产合计               1,809,913,182.50                     1,813,121,229.64
    资产总计                     3,450,874,458.44                     3,400,165,320.34流动负债:
    短期借款
    交易性金融负债
    应付票据                   18,500,000.00                         10,000,000.00
    应付账款                   68,914,566.32                         73,844,756.78
    预收款项                   27,649,249.54                         14,464,412.21
    应付职工薪酬               19,845,037.56                         17,801,576.92
    应交税费                  248,791,765.60                        239,379,531.85
    应付利息
    应付股利
    其他应付款                 32,459,107.19                         27,664,397.52
    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                  417,776,592.21                        384,771,541.28非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债非流动负债合计
    负债合计                      417,776,592.21                        384,771,541.28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                    1,968,128.56                          1,302,300.07
    盈余公积                  268,937,482.95                        268,937,482.95
    一般风险准备
                                                                    山东金岭矿业股份有限公司 2014 年半年度报告全文
    未分配利润                                              1,678,853,893.56                      1,661,815,634.88
    外币报表折算差额
    所有者权益(或股东权益)合计                                3,033,097,866.23                      3,015,393,779.06
    负债和所有者权益(或股东权益)总计                          3,450,874,458.44                      3,400,165,320.34
    法定代表人:刘圣刚                         主管会计工作负责人:刘远清                     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                                                      879,340,405.46                 672,283,409.04
    其中:营业收入                                                  879,340,405.46                 672,283,409.04
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                                      784,417,324.44                 554,673,299.62
    其中:营业成本                                                  605,084,559.76                 424,691,930.40
           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                                            10,485,787.65                  11,144,958.23
           销售费用                                                  39,874,380.49                     9,086,085.19
           管理费用                                                 120,653,288.15                 100,868,500.02
           财务费用                                                   1,602,569.73                     -1,697,911.50
           资产减值损失                                               6,716,738.66                  10,579,737.28
    加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号填列)                             5,451,735.03                     5,291,179.08
           其中:对联营企业和合营企业的
                                                                      5,451,735.03                     5,291,179.08投资收益
                                                                        山东金岭矿业股份有限公司 2014 年半年度报告全文
           汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                                      100,374,816.05                   122,901,288.50
    加:营业外收入                                                           67,958.45                         2,800.00
    减:营业外支出                                                          257,179.50                      301,254.07
           其中:非流动资产处置损失
    四、利润总额(亏损总额以“-”号填列)                                  100,185,595.00                   122,602,834.43
    减:所得税费用                                                       13,652,129.56                    34,306,881.37
    五、净利润(净亏损以“-”号填列)                                       86,533,465.44                    88,295,953.06
    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                                           80,908,860.70                    88,661,998.53
    少数股东损益                                                          5,624,604.74                      -366,045.47
    六、每股收益:                                                 --                                   --
    (一)基本每股收益                                                              0.14                           0.15
    (二)稀释每股收益                                                              0.14                           0.15七、其他综合收益
    八、综合收益总额                                                         86,533,465.44                    88,295,953.06
    归属于母公司所有者的综合收益总额                                     80,908,860.70                    88,661,998.53
    归属于少数股东的综合收益总额                                          5,624,604.74                      -366,045.47
    法定代表人:刘圣刚                         主管会计工作负责人:刘远清                         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                                                    607,088,094.03                           675,231,949.59
    减:营业成本                                                401,432,330.83                           428,629,272.33
         营业税金及附加                                              9,736,132.80                         10,935,982.17
         销售费用                                                   15,390,634.69                          4,317,946.63
         管理费用                                                   98,843,044.01                         83,487,477.11
         财务费用                                                   -4,096,889.25                         -1,690,787.28
         资产减值损失                                                1,289,514.36                         10,717,795.14
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填                                  5,451,735.03                          5,291,179.08
                                                              山东金岭矿业股份有限公司 2014 年半年度报告全文列)
        其中:对联营企业和合营企
                                                           5,451,735.03                          5,291,179.08业的投资收益
    二、营业利润(亏损以“-”号填列)                        89,945,061.62                        144,125,442.57
    加:营业外收入                                           61,408.45                               800.00
    减:营业外支出                                         257,179.50                            254,544.07
        其中:非流动资产处置损失三、利润总额(亏损总额以“-”号填
                                                          89,749,290.57                        143,871,698.50列)
    减:所得税费用                                       13,177,008.89                         34,645,129.85
    四、净利润(净亏损以“-”号填列)                        76,572,281.68                        109,226,568.65
    五、每股收益:                                   --                                    --
    (一)基本每股收益
    (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                          76,572,281.68                        109,226,568.65
    法定代表人:刘圣刚                   主管会计工作负责人:刘远清                     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                        963,485,385.24                        826,254,911.47
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
                                         山东金岭矿业股份有限公司 2014 年半年度报告全文
    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    10,454,533.29                         9,836,361.24
    经营活动现金流入小计                973,939,918.53                       836,091,272.71
    购买商品、接受劳务支付的现金   439,371,139.20                       259,479,349.64
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                    185,244,910.26                       190,235,318.24金
    支付的各项税费                 157,409,139.81                       113,385,242.97
    支付其他与经营活动有关的现金    73,933,334.24                        60,319,491.44
    经营活动现金流出小计                855,958,523.51                       623,419,402.29
    经营活动产生的现金流量净额          117,981,395.02                       212,671,870.42二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金投资活动现金流入小计
    购建固定资产、无形资产和其他
                                     93,366,946.85                        24,936,356.35长期资产支付的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                 93,366,946.85                        24,936,356.35
    投资活动产生的现金流量净额          -93,366,946.85                       -24,936,356.35三、筹资活动产生的现金流量:
                                                              山东金岭矿业股份有限公司 2014 年半年度报告全文
    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                                   10,000,000.00                          7,067,000.00
    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                                      10,000,000.00                          7,067,000.00
    偿还债务支付的现金                                   10,000,000.00                        100,000,000.00
    分配股利、利润或偿付利息支付
                                                          62,873,397.51                          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                                      72,873,397.51                        101,805,472.40
    筹资活动产生的现金流量净额                               -62,873,397.51                        -94,738,472.40四、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                             -38,258,949.34                         92,997,041.67
    加:期初现金及现金等价物余额                        241,716,394.35                        318,419,468.02
    六、期末现金及现金等价物余额                             203,457,445.01                        411,416,509.69
    法定代表人:刘圣刚                   主管会计工作负责人:刘远清                     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:
    销售商品、提供劳务收到的现金                        732,635,791.44                        810,354,911.47
    收到的税费返还
    收到其他与经营活动有关的现金                          4,931,203.20                          2,755,233.08
    经营活动现金流入小计                                     737,566,994.64                        813,110,144.55
    购买商品、接受劳务支付的现金                        227,624,477.92                        222,027,839.90
    支付给职工以及为职工支付的现
                                                         178,116,970.89                        187,728,216.73金
    支付的各项税费                                      135,658,806.14                        108,617,991.73
                                        山东金岭矿业股份有限公司 2014 年半年度报告全文
    支付其他与经营活动有关的现金    170,236,422.36                        94,693,116.85
    经营活动现金流出小计               711,636,677.31                       613,067,165.21
    经营活动产生的现金流量净额          25,930,317.33                       200,042,979.34二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金投资活动现金流入小计
    购建固定资产、无形资产和其他
                                     3,916,100.64                         3,272,719.76长期资产支付的现金
    投资支付的现金
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                 3,916,100.64                         3,272,719.76
    投资活动产生的现金流量净额          -3,916,100.64                        -3,272,719.76三、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
    发行债券收到的现金
    收到其他与筹资活动有关的现金筹资活动现金流入小计
    偿还债务支付的现金                                                   100,000,000.00
    分配股利、利润或偿付利息支付
                                    59,534,023.00                          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                59,534,023.00                       100,373,333.33
    筹资活动产生的现金流量净额         -59,534,023.00                      -100,373,333.33四、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       -37,519,806.31                        96,396,926.25
    加:期初现金及现金等价物余额    232,720,690.30                       310,428,259.14
                                                                                          山东金岭矿业股份有限公司 2014 年半年度报告全文
          六、期末现金及现金等价物余额                                              195,200,883.99                                  406,825,185.39
          法定代表人:刘圣刚                            主管会计工作负责人:刘远清                                    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                                              减:
                                                                                                     一般                           少数股东权 所有者权益合
                           实收资本(或                      库                                                                其
                                            资本公积                专项储备        盈余公积         风险   未分配利润                  益                   计
                               股本)                        存                                                                他
                                                                                                     准备
                                                             股
    一、上年年末余额           595,340,230.00   487,998,131.16           7,925,606.47   268,937,482.95          1,652,084,406.91         22,333,663.50    3,034,619,520.99
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额           595,340,230.00   487,998,131.16           7,925,606.47   268,937,482.95          1,652,084,406.91         22,333,663.50    3,034,619,520.99三、本期增减变动金额(减
                                                                     3,147,252.95                              21,374,837.70          5,624,604.74         30,146,695.39少以“-”号填列)
    (一)净利润                                                                                                   80,908,860.70          5,624,604.74         86,533,465.44(二)其他综合收益
    上述(一)和(二)小计                                                                                         80,908,860.70          5,624,604.74         86,533,465.44(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                                                                                               -59,534,023.00                               -59,534,023.001.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的
                                                                                                             -59,534,023.00                               -59,534,023.00分配4.其他
                                                                                            山东金岭矿业股份有限公司 2014 年半年度报告全文(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                                                         3,147,252.95                                                                           3,147,252.95
    1.本期提取                                                           10,848,566.54                                                                          10,848,566.54
    2.本期使用                                                           -7,701,313.59                                                                          -7,701,313.59(七)其他
    四、本期期末余额            595,340,230.00    487,998,131.16          11,072,859.42   268,937,482.95          1,673,459,244.61         27,958,268.24    3,064,766,216.38
          上年金额
                                                                                                                                               单位:元
                                                                                              上年金额
                                                                    归属于母公司所有者权益
           项目                                                减:
                                                                                                       一般                           少数股东权 所有者权益合
                            实收资本(或                       库                                                                其
                                               资本公积               专项储备         盈余公积        风险   未分配利润                  益                   计
                               股本)                          存                                                                他
                                                                                                       准备
                                                               股
    一、上年年末余额             595,340,230.00   487,998,131.16           2,884,334.41   243,559,696.12          1,475,324,684.44          8,116,603.29    2,813,223,679.42
    加:同一控制下企业合并产生的追溯调整
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额             595,340,230.00   487,998,131.16           2,884,334.41   243,559,696.12          1,475,324,684.44          8,116,603.29    2,813,223,679.42三、本期增减变动金额(减
                                                                       5,041,272.06    25,377,786.83           176,759,722.47          14,217,060.21        221,395,841.57少以“-”号填列)
    (一)净利润                                                                                                   261,671,532.30           2,217,060.21        263,888,592.51(二)其他综合收益
    上述(一)和(二)小计                                                                                         261,671,532.30           2,217,060.21        263,888,592.51(三)所有者投入和减少资
                                                                                                                                       12,000,000.00         12,000,000.00本
    1.所有者投入资本                                                                                                                      12,000,000.00         12,000,000.002.股份支付计入所有者权
                                                                                          山东金岭矿业股份有限公司 2014 年半年度报告全文益的金额3.其他
    (四)利润分配                                                                       25,377,786.83               -84,911,809.83                             -59,534,023.00
    1.提取盈余公积                                                                      25,377,786.83               -25,377,786.832.提取一般风险准备3.对所有者(或股东)的
                                                                                                                 -59,534,023.00                             -59,534,023.00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                                                      5,041,272.06                                                                              5,041,272.06
    1.本期提取                                                        22,656,504.04                                                                             22,656,504.04
    2.本期使用                                                       -17,615,231.98                                                                            -17,615,231.98(七)其他
    四、本期期末余额           595,340,230.00   487,998,131.16          7,925,606.47    268,937,482.95              1,652,084,406.91       22,333,663.50    3,034,619,520.99
          法定代表人:刘圣刚                             主管会计工作负责人:刘远清                                       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(或                        减:库                                      一般风                          所有者权益合
                                                             资本公积               专项储备           盈余公积                    未分配利润
                                            股本)                         存股                                        险准备                                  计
    一、上年年末余额                      595,340,230.00    487,998,131.16              1,302,300.07    268,937,482.95                1,661,815,634.88    3,015,393,779.06
       加:会计政策变更
            前期差错更正
            其他
    二、本年年初余额                      595,340,230.00    487,998,131.16              1,302,300.07    268,937,482.95                1,661,815,634.88    3,015,393,779.06
    三、本期增减变动金额(减少以“-”                                                    665,828.49                                     17,038,258.68         17,704,087.17
                                                                                      山东金岭矿业股份有限公司 2014 年半年度报告全文号填列)
    (一)净利润                                                                                                                    76,572,281.68         76,572,281.68(二)其他综合收益
    上述(一)和(二)小计                                                                                                          76,572,281.68         76,572,281.68(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                                                                                                                -59,534,023.00         -59,534,023.001.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                                                                                                   -59,534,023.00         -59,534,023.004.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                                                                      665,828.49                                                           665,828.49
    1.本期提取                                                                       8,048,164.50                                                         8,048,164.50
    2.本期使用                                                                      -7,382,336.01                                                        -7,382,336.01(七)其他
    四、本期期末余额                      595,340,230.00   487,998,131.16             1,968,128.56    268,937,482.95             1,678,853,893.56    3,033,097,866.23
      上年金额
                                                                                                                                      单位:元
                                                                                                 上年金额
                 项目                实收资本(或                       减:库                                     一般风                       所有者权益合
                                                       资本公积                  专项储备          盈余公积                 未分配利润
                                        股本)                          存股                                       险准备                               计
    一、上年年末余额                      595,340,230.00   487,998,131.16               564,926.45    243,559,696.12             1,492,949,576.38    2,820,412,560.11
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                      595,340,230.00   487,998,131.16               564,926.45    243,559,696.12             1,492,949,576.38    2,820,412,560.11三、本期增减变动金额(减少以“-”
                                                                                    737,373.62     25,377,786.83              168,866,058.50         194,981,218.95号填列)
                                                                            山东金岭矿业股份有限公司 2014 年半年度报告全文
    (一)净利润                                                                                                     253,777,868.33         253,777,868.33(二)其他综合收益
    上述(一)和(二)小计                                                                                           253,777,868.33         253,777,868.33(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                                                                          25,377,786.83            -84,911,809.83         -59,534,023.00
    1.提取盈余公积                                                                         25,377,786.83            -25,377,786.832.提取一般风险准备
    3.对所有者(或股东)的分配                                                                                      -59,534,023.00         -59,534,023.004.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                                                            737,373.62                                                        737,373.62
    1.本期提取                                                            17,239,589.04                                                     17,239,589.04
    2.本期使用                                                           -16,502,215.42                                                    -16,502,215.42(七)其他
    四、本期期末余额                  595,340,230.00    487,998,131.16      1,302,300.07   268,937,482.95           1,661,815,634.88    3,015,393,779.06
    法定代表人:刘圣刚                            主管会计工作负责人:刘远清                           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
                                                       山东金岭矿业股份有限公司 2014 年半年度报告全文通股,其中向国家股股东配售1,420,000股,向社会公众股股东配售8,100,000股,配股完成后公司股本总额增至125,907,813股。
    2002年7月,根据公司2001年度股东大会决议,公司以2001年末股本总额125,907,813股为基数,向全体股东实施10送1.5股的利润分配方案,共以未分配利润向全体股东送股18,886,171股,送股完成后公司股本总额增至144,793,984股。
    2002年11月,经中国证监会证监发行字[2002]13号文批准,公司发行人民币普通股17,240,000股(增发),其中向老股东优先发售921,187股,向其他股东发售16,318,813股,增发完成后,公司股本总额增至162,033,984股。
    2003年6月,根据2002年度股东大会决议,公司以未分配利润向全体股东送红股32,406,797股、以资本公积金转增股本64,813,593股,股份送、转完成后公司股本总额增至259,254,374股。
    2006年6月,公司召开相关股东会议,审议通过了关于股权分置改革方案的议案。公司股权分置改革与重大资产重组相结合,山东金岭铁矿以其合法拥有的侯家庄、铁山辛庄铁矿、选矿厂等铁矿石采选业务经营性资产及少量辅助性资产与公司合法拥有的整体资产以及除1.63亿元负债之外的其它全部负债进行置换。置入净资产评估值高于置出净资产评估值形成的置换差额由公司向山东金岭铁矿非公开发行62,000,000股股份换取,并于2006年10月完成了非公开发行,公司股本总额增至321,254,374股,公司名称变更为山东金岭矿业股份有限公司。
    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:370000018051744
    公司法定代表人:刘圣刚
    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;许可范围内的发电业务;机械设备及备件制造与销售;普通货运、货物进出口。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2014年06月30日的财务状况以及2014年1-6月份的经营成果和现金流量等相关信息。
                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文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。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。
    通过多次交易分步实现同一控制下企业合并的,在母公司财务报表中,以合并日持股比例计算的合并日应享有被合并方账面所有者权益份额作为该项投资的初始投资成本,初始投资成本与其原长期股权投资账面价值加上合并日取得进一步股份新支付对价的账面价值之和的差额,调整资本公积(股本溢价),资本公积不足冲减的,冲减留存收益。在合并财务报表中,对于合并日之前取得的对被合并方的股权以及合并日新取得的对被合并方的股权,按照其在合并日应享有被合并方账面所有者权益份额作为合并日初始投资成本,合并日初始投资成本与其原长期股权投资账面价值加上合并日取得进一步股份新支付对价的账面价值之和的差额,调整资本公积(股本溢价),资本公积不足冲减的,冲减留存收益。(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。
    通过多次交易分步实现非同一控制下企业合并的,在母公司财务报表中,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本;购买日之前持有的被购买方的股权涉及其他综合收益的,应当在处置该项投资时将与其相关的其他综合收益转入当期投资收益。在合并财务报表中,对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益;购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益应当转为购买日所属当期投资收益;以购买日之前所持被购买方的股权于购买日的公允价值与与购买日新购入股权所支付对价的公允价值之和作为合并成本,与购买方取得的
                                                      山东金岭矿业股份有限公司 2014 年半年度报告全文按购买日持股比例计算应享有的被购买方可辨认净资产于购买日的公允价值的份额比较,确定购买日应予确认的商誉或应计入合并当期损益的金额。6、分步处置股权至丧失控制权相关的具体会计政策(1)“一揽子交易”的判断原则
    处置对子公司股权投资的各项交易的条款、条件以及经济影响符合以下一种或多种情况时,将多次交易事项作为一揽子交易进行会计处理:
    ①这些交易是同时或者在考虑了彼此影响的情况下订立的;
    ②这些交易整体才能达成一项完整的商业结果;
    ③一项交易的发生取决于其他至少一项交易的发生;
    ④一项交易单独看是不经济的,但是和其他交易一并考虑时是经济的。(2)“一揽子交易”的会计处理方法
    对于属于“一揽子交易”的,将各项交易作为一项处置子公司并丧失控制权的交易进行会计处理,在母公司财务报表中将每一次处置价款与处置投资对应的账面价值的差额确认为当期投资收益;对于失去控制权之后的剩余股权,按其账面价值确认为长期股权投资或其他相关金融资产,失去控制权之后的剩余股权能够对原有子公司实施共同控制或重大影响的,按有关成本法转为权益法的相关规定进行会计处理。
    在合并财务报表中,对于失去控制权之前的每一次交易,将处置价款与处置投资对应的享有该子公司净资产份额的差额确认为其他综合收益,在丧失控制权时一并转入丧失控制权当期的损益;对于失去控制权时的交易,对于剩余股权,按照其在丧失控制权日的公允价值进行重新计量,处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相关的其他综合收益,在丧失控制权时转为当期投资收益。(3)非“一揽子交易”的会计处理方法
    对于失去控制权之前的每一次交易,在母公司财务报表中将处置价款与处置投资对应的账面价值的差额确认为当期投资收益;在合并财务报表中将处置价款与处置投资对应的享有该子公司净资产份额的差额按照《关于不丧失控制权情况下处置部分对子公司投资会计处理的复函》(财会便[2009]14号)的规定计入资本公积(资本溢价),资本溢价不足冲减的,调整留存收益。
    对于失去控制权时的交易,在母公司财务报表中,对于处置的股权,按照《企业会计准则第2号——长期股权投资》的规定进行会计处理;同时,对于剩余股权,按其账面价值确认为长期股权投资或其他相关金融资产。处置后的剩余股权能够对原有子公司实施共同控制或重大影响的,按有关成本法转为权益法的相关规定进行会计处理。在合并财务报表中,对于剩余股权,按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相关的其他综合收益,在丧失控制权时转为当期投资收益。
                                                      山东金岭矿业股份有限公司 2014 年半年度报告全文7、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。(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8、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。9、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。
                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文
    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。10、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。(1)金融工具的分类
    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。(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。
                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文
    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。(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。
    本公司各类可供出售金融资产减值的认定标准包括下列各项:
        ①发行方或债务人发生严重财务困难;
        ②债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
        ③债权人出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
        ④债务人很可能倒闭或进行其他财务重组;
        ⑤因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;
                                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文
        ⑥无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其进行总体评价后发现,该组金融资产自初始确认以来的预计未来现金流量确已减少且可计量,如该组金融资产的债务人支付能力逐步恶化,或债务人所在国家或地区失业率提高、担保物在其所在地区的价格明显下降、所处行业不景气等;
        ⑦权益工具发行方经营所处的技术、市场、经济或法律环境等发生重大不利变化,使权益工具投资人可能无法收回投资成本;
           ⑧权益工具投资的公允价值发生严重或非暂时性下跌;
           ⑨其他表明金融资产发生减值的客观证据。各类可供出售金融资产减值的各项认定标准(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11、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。
                                                             如有客观证据表明其发生了减值的,根据其未来现金流量
    单项金额重大并单项计提坏账准备的计提方法                     现值低于其账面价值的差额,确认减值损失,计提坏账准
                                                             备。如经测试未发现减值,按账龄分析法计提坏账准备。(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
             组合名称                                                          确定组合的依据
                                        提方法
    关联方组合                   其他方法                      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                     账龄分析法
                                                           准备的应收款组合中,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)                                         10.00%                                         10.00%
    1-2 年                                                     30.00%                                         30.00%
    2-3 年                                                     50.00%                                         50.00%
    3-4 年                                                     80.00%                                         80.00%
                                                                山东金岭矿业股份有限公司 2014 年半年度报告全文
    4-5 年                                                80.00%                                         80.00%
    5 年以上                                              100.00%                                        100.00%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款
    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12、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(5)低值易耗品和包装物的摊销方法低值易耗品
                                                               山东金岭矿业股份有限公司 2014 年半年度报告全文摊销方法:一次摊销法包装物摊销方法:一次摊销法13、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。14、投资性房地产
       (1)投资性房地产的种类和计量模式
       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。
       (2)采用成本模式核算政策
                                                                 山东金岭矿业股份有限公司 2014 年半年度报告全文
    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。
    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。15、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。
            类别                 折旧年限(年)              残值率                          年折旧率
    房屋及建筑物                10-30 年                                     5.00% 3.17-9.50
    机器设备                    4-20 年                                      5.00% 4.75-23.75
    运输设备                    3-6 年                                       5.00% 15.83-31.67(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。
                                                               山东金岭矿业股份有限公司 2014 年半年度报告全文(5)其他说明16、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。17、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。(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。
                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文(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。18、生物资产19、油气资产20、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。(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。
                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文
    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。(6)内部研究开发项目支出的核算21、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,主要包括剥岩费用。长期待摊费用按费用项目的受益期限按照一定的比例分期摊销。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。22、附回购条件的资产转让23、预计负债
    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。
                                                              山东金岭矿业股份有限公司 2014 年半年度报告全文(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。24、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25、回购本公司股份26、收入(1)销售商品收入确认时间的具体判断标准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。本公司及下属子公司销售的铁精粉、球团矿等矿产品在满足下列条件时,按从购货方应收的合同或协议价款的金额确认销售商品收入,确认收入的条件为:①货物已经发出;②购销双方对按照过磅单汇集的结算单已确认无误。本公司及下属子公司销售的除矿产品外的其他机加工产品在满足下列条件时,按从购货方应收的合同或协议价款的金额确认销售商品收入,确认收入的条件为:①货物已经发出;②购销双方已办理完相关交接手续。(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。
                                                              山东金岭矿业股份有限公司 2014 年半年度报告全文(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。(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27、政府补助(1)类型政府补助,是指本公司从政府无偿取得的货币性资产与非货币性资产,但不包括政府作为企业所有者投入的资本。(2)会计政策
    根据相关政府文件规定的补助对象,公司将政府补助划分为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。与资产相关的政府补助,是指本公司取得的、用于购建或以其他方式形成长期资产的政府补助。与收益相关的政府补助,是指本公司取得的除与资产相关的政府补助之外的政府补助。
    政府补助在能够满足政府补助所附的条件且能够收到时予以确认。
    政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能够可靠取得的,按照名义金额计量。按照名义金额计量的政府补助,直接计入当期损益。
    与资产相关的政府补助,确认为递延收益,按照所建造或购买的资产的使用年限,自相关资产可供使用时起将递延收益分期转入营业外收入。与收益相关的政府补助,用于补偿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;用于补偿已经发生的相关费用或损失的,直接计入当期损益。
    已确认的政府补助需要返还时,存在相关递延收益余额的,冲减相关递延收益账面余额,超出部分计入当期损益;不存在相关递延收益余额的,直接计入当期损益。28、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(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。(2)确认递延所得税负债的依据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
                                                              山东金岭矿业股份有限公司 2014 年半年度报告全文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。29、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(3)售后租回的会计处理30、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,应当调整该项固定资产的预计净残值,使该固定资产的预计净残值反映其公允价值减去处置费用后的金额,但不得超过符合持有待售条件时该项固定资产的原账面价值,原账面价值高于调整后预计净残值的差额,应作为资产减值损失计入当期损益。
    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。31、资产证券化业务32、套期会计33、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 √ 否无
                                                                 山东金岭矿业股份有限公司 2014 年半年度报告全文(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否无(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否无34、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否无(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 √ 否无(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 √ 否无35、其他主要会计政策、会计估计和财务报表编制方法五、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                         15%、25%
                                                                                 山东金岭矿业股份有限公司 2014 年半年度报告全文
        各分公司、分厂执行的所得税税率
        2、税收优惠及批文
            喀什金岭球团有限公司收到新疆维吾尔自治区经济和信息化委员会下发的新经信产业函〔2013〕725
        号文件,认定符合《产业结构调整指导目录(2005年版)》中规定的鼓励类项目,经喀什地区疏勒县国家
        税务局确认后,企业所得税按照15%税率缴纳,税收优惠期间为2013年1月1日至2020年12月31日。
        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
        (1)通过设立或投资等方式取得的子公司
                                                                                                                               单位: 元
                                                                                                                      少数股 从母公司所有者权
                                                               实质上构                                               东权益 益冲减子公司少数
                                                   期末实 成对子公                             是否                   中用于 股东分担的本期亏
    子公司 子公司              业务性 注册资 经营范                           持股比 表决权
                  注册地                           际投资 司净投资                             合并 少数股东权益 冲减少 损超过少数股东在
    全称      类型              质      本     围                              例        比例
                                                        额     的其他项                        报表                   数股东 该子公司年初所有
                                                                目余额                                                损益的 者权益中所享有份
                                                                                                                        金额        额后的余额
                           铁精           铁精喀什金
                           粉、球         粉、球
    岭球团            新疆疏
         控股              团矿的 7000 万 团矿的                           70.00%     70.00% 是       27,958,268.24
    有限公            勒县
                           生产、         生产、司
                           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
                                                             实质上构                                        少数股东 从母公司所有者权益冲减子
                                                 期末实      成对子公                                        权益中用 公司少数股东分担的本期亏
    子公司 子公司               业务性 注册 经营                             持股比 表决权 是否合 少数股
                  注册地                         际投资      司净投资                                        于冲减少 损超过少数股东在该子公司
    全称      类型               质    资本 范围                             例        比例     并报表 东权益
                                                   额        的其他项                                        数股东损 年初所有者权益中所享有份
                                                             目余额                                          益的金额             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
                                                                                山东金岭矿业股份有限公司 2014 年半年度报告全文
        (3)非同一控制下企业合并取得的子公司
                                                                                                                          单位: 元
                                                                                                                             从母公司所有者权益
                                                                   实质上构                                       少数股东
                                                                                                                             冲减子公司少数股东
          子公                                                     成对子公                        是否    少数   权益中用
    子公司           注册 业务性 注册资 经营范 期末实际投                                   表决权比                             分担的本期亏损超过
          司类                                                     司净投资 持股比例               合并    股东   于冲减少
    全称             地       质      本       围         资额                               例                                 少数股东在该子公司
           型                                                      的其他项                        报表    权益   数股东损
                                                                                                                             年初所有者权益中所
                                                                    目余额                                        益的金额
                                                                                                                               享有份额后的余额塔什库
    尔干县           新疆 铁矿石              铁矿石
    金钢矿           塔什 开采,              开采,
         全资                    120 万            61,037,620.46              100.00%    100.00% 是
    业有限           库尔 加工与              加工与
    责任公           干县 销售                销售司
        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
        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
                                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文
                       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是否存在通过多次交易分步实现企业合并且在本报告期取得控制权的情形□ 适用 √ 不适用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是否存在通过多次交易分步处置对子公司投资且至本报告期丧失控制权的情形□ 适用 √ 不适用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
         项目                              期末数                                        期初数
                                                                           山东金岭矿业股份有限公司 2014 年半年度报告全文
                                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:                              --           --                 38,606.70        --           --                   88,047.04
    人民币                             --           --                 38,606.70        --           --                   88,047.04
    银行存款:                         --           --          153,418,838.31          --           --              239,078,347.31
    人民币                             --           --          153,418,838.31          --           --              239,078,347.31
    其他货币资金:                     --           --              53,433,653.74       --           --               14,138,244.74
    人民币                             --           --              53,433,653.74       --           --               14,138,244.74
    合计                               --           --          206,891,098.75          --           --              253,304,639.09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
              项    目                               期末余额                              年初余额
    开采恢复保证金                                                   3,433,653.74                          3,038,244.74
    承兑保证金                                                                                            11,100,000.00
              合    计                                           3,433,653.74                         14,138,244.74
       注1:其他货币资金中的开采恢复保证金系子公司塔什库尔干县金钢矿业有限责任公司所属乔普卡矿开采恢复保证金。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
    银行承兑汇票                                                              299,189,229.01                         425,735,597.34
    商业承兑汇票                                                              325,000,000.00                         201,900,000.00
    合计                                                                      624,189,229.01                         627,635,597.34
                                                                         山东金岭矿业股份有限公司 2014 年半年度报告全文(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(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
    邯郸钢铁集团有限责任公司 2014 年 04 月 28 日         2014 年 10 月 28 日                      60,000,000.00
    邯郸钢铁集团有限责任公司 2014 年 03 月 05 日         2014 年 09 月 05 日                      50,000,000.00
    邢台钢铁有限责任公司          2014 年 04 月 17 日    2014 年 10 月 17 日                      30,000,000.00
    邢台钢铁有限责任公司          2014 年 05 月 29 日    2015 年 01 月 29 日                      20,000,000.00
    邯郸钢铁集团有限责任公司 2014 年 02 月 10 日         2014 年 08 月 10 日                      20,000,000.00
    合计                                       --                     --                         180,000,000.00        --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
    其中:                   --                     --         --                  --                   --                 --
    其中:                   --                     --         --                  --                   --                 --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
                                                                             山东金岭矿业股份有限公司 2014 年半年度报告全文(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
    账龄组合            388,367,238.12 100.00%      39,935,668.25         10.28% 302,323,033.28 100.00%             33,336,581.16 11.03%
    组合小计            388,367,238.12 100.00%      39,935,668.25         10.28% 302,323,033.28 100.00%             33,336,581.16 11.03%
    合计                388,367,238.12      --      39,935,668.25          --    302,323,033.28        --           33,336,581.16         --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 年内                  385,338,325.28        99.22%            38,533,832.53     294,744,920.07          97.49%          29,474,492.01
    1 年以内小计            385,338,325.28        99.22%            38,533,832.53     294,744,920.07          97.49%          29,474,492.01
    1至2年                     1,603,664.73        0.41%                481,099.42      2,449,323.11           0.81%            734,796.93
    2至3年                      807,849.27         0.21%                403,924.64      3,715,625.02           1.23%           1,857,812.51
    3 年以上                    502,935.84         0.13%                402,348.66       718,426.84            0.24%            574,741.47
    5 年以上                    114,463.00         0.03%                114,463.00       694,738.24            0.23%            694,738.24
    合计                    388,367,238.12         --               39,935,668.25     302,323,033.28           --             33,336,581.16
                                                                       山东金岭矿业股份有限公司 2014 年半年度报告全文组合中,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(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(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
               单位名称                  与本公司关系               金额              年限        占应收账款总额的比例
    山东耀昌集团有限公司                  非关联方                      104,735,919.34 1 年以内                         26.97%
    邯郸钢铁集团有限责任公司              非关联方                       88,700,799.72 1 年以内                         22.84%
    邢台钢铁有限责任公司                  非关联方                       66,751,150.92 1 年以内                         17.19%
    新疆新兴铸管金特国际贸易有限公司 非关联方                            36,032,888.15 1 年以内                          9.28%
    山钢集团莱芜钢铁新疆有限公司          关联方                         32,313,394.24 1 年以内                          8.32%
                                                                                山东金岭矿业股份有限公司 2014 年半年度报告全文
    合计                                                  --                       328534152.37         --                            84.60%(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
    山钢集团莱芜钢铁新疆有限公司               同受母公司的母公司控制                               32,313,394.24                      8.32%
    山东钢铁股份有限公司济南分公司 同受母公司的母公司控制                                             5,466,764.98                     1.41%
    淄博张钢钢铁有限公司                       同受母公司的母公司控制                                  563,070.54                      0.14%
    山东钢铁股份有限公司莱芜分公司 同受母公司的母公司控制                                              577,326.25                      0.15%
    莱芜钢铁集团银山型钢有限公司               同受母公司的母公司控制                                  788,687.27                      0.20%
    莱钢集团矿山建设有限公司                   同受母公司的母公司控制                                    68,367.64                     0.02%
    合计                                                        --                                  39,777,610.92                     10.24%(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
    账龄组合                   12,074,243.44    94.01% 1,423,870.73         11.79% 11,132,532.92         93.53%      1,306,219.16     11.73%
    组合小计                   12,074,243.44    94.01% 1,423,870.73         11.79% 11,132,532.92         93.53%      1,306,219.16     11.73%
    单项金额虽不重大             770,000.00      5.99%         770,000.00 100.00%      770,000.00            5.99%      770,000.00 100.00%
                                                                              山东金岭矿业股份有限公司 2014 年半年度报告全文但单项计提坏账准备的其他应收款
    合计                    12,844,243.44      --       2,193,870.73       --     11,902,532.92       --           2,076,219.16      --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,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 年内                            11,386,671.38 94.31%              1,138,667.14       10,477,103.02 94.11%              1,047,710.31
    1 年以内小计                      11,386,671.38 94.31%              1,138,667.14       10,477,103.02 94.11%              1,047,710.31
    1至2年                              480,888.91       3.98%           144,266.67          431,570.29     3.88%                129,471.09
    2至3年                                  88,872.80    0.74%            44,436.40          166,833.11     1.50%                 83,416.56
    3 年以上                                117,810.35 0.97%              96,500.52           57,026.50     0.51%                 45,621.20
    合计                              12,074,243.44       --            1,423,870.73       11,132,532.92     --              1,306,219.16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有限公司                          770,000.00                   770,000.00    100.00% 产品质量扣款
    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
                                                                         山东金岭矿业股份有限公司 2014 年半年度报告全文
                                                                                                                       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(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                                     计提坏
                                           账面余额                        账面余额              计提坏账金额
                                                           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
              单位名称                     与本公司关系                 金额                  年限
                                                                                                                额的比例
    原金钢公司股东欠款                   非关联方                            4,798,777.70 1 年以内                          37.76%
    张洪光                               企业职工                              984,086.50 1 年以内                           7.66%
    龙口矿业集团工程建设有限公司         非关联方                              770,000.00 5 年以上                           5.99%
    刘强                                 企业职工                              250,000.00 1 年以内                           1.95%
    张荣学                               企业职工                              214,587.38 1 年以内                           1.67%
                  合计                             --                    7,017,451.58            --                     55.03%(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
                                                                    山东金岭矿业股份有限公司 2014 年半年度报告全文(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(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:(10)报告期末按应收金额确认的政府补助
                                                                                                               单位: 元
                                                                                                   未能在预计时点收
              政府补助项目
    单位名称                   期末余额    期末账龄 预计收取时间 预计收取金额 预计收取依据 到预计金额的原因
                  名称
                                                                                                        (如有)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                                23,166,605.31      99.21%                           12,421,439.17       98.85%
    1至2年                                        50,118.52     0.21%                               49,313.04        0.39%
    2至3年                                        66,077.00     0.28%                               50,000.00        0.40%
    3 年以上                                      69,068.73     0.30%                               44,623.81        0.36%
    合计                                    23,351,869.56      --                               12,565,376.02       --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
    新疆疆南电力有限责任公司             非关联方                       3,800,000.00 16.27              1 年以内
    塔什库尔干县高原生态科技有限公司 非关联方                           2,924,581.80 12.52              1 年以内
                                                                                  山东金岭矿业股份有限公司 2014 年半年度报告全文
    济南惠信实业有限公司                        非关联方                              1,000,000.00 4.28                      1 年以内
    辽源鑫晟重型机器有限责任公司                非关联方                               990,470.00 4.24                       1 年以内
    景津环保股份有限公司                        非关联方                               960,000.00 4.11                       1 年以内
    合计                                                   --                         9,675,051.80           --                      --预付款项主要单位的说明(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                      74,718,123.31                      74,718,123.31         99,523,007.34                            99,523,007.34
    在产品                      32,042,221.56                      32,042,221.56         30,028,914.64                            30,028,914.64
    库存商品                    79,685,434.83                      79,685,434.83         56,889,549.17                            56,889,549.17
    周转材料                      960,505.04                             960,505.04         632,789.19                              632,789.19
    委托加工物资                  335,481.50                             335,481.50         220,450.20                              220,450.20
    合计                       187,741,766.24              0.00   187,741,766.24        187,294,710.54                    0.00   187,294,710.54(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
    合 计                                   0.00                                                                                            0.00(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
                                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文存货的说明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
                                                                                              累计应收或
    债券项目      债券种类          面值    初始投资成本      到期日    期初余额     本期利息                     期末余额
                                                                                              已收利息可供出售金融资产的长期债权投资的说明(3)可供出售金融资产的减值情况
                                                                                                                单位: 元
    可供出售金融资产分类               可供出售权益工具      可供出售债务工具      其他                 合计(4)报告期内可供出售金融资产减值的变动情况
                                                                                                                单位: 元
    可供出售金融资产分类 可供出售权益工具 可供出售债务工具                    其他                         合计(5)可供出售权益工具期末公允价值大幅下跌或持续下跌相关说明
                                                                                                                单位: 元
                                             公允价值相
    可供出售权益                                                                           未根据成本与期末公允价值的
                   成本           公允价值   对于成本的 持续下跌时间 已计提减值金额
    工具(分项)                                                                               差额计提减值的理由说明
                                              下跌幅度
                                                                            山东金岭矿业股份有限公司 2014 年半年度报告全文
       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
       一、合营企业
       二、联营企业
       山东金鼎矿业
                              40.00%         40.00% 579,751,454.78 270,600,276.14 309,151,178.64 200,700,033.13 62,726,459.56
       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 在被投资 单位持股                     本期
    被投资单 核算方                                                                                                      减值 本期计提
                      投资成本           期初余额       增减变动        期末余额      单位持股 单位表决 比例与表                     现金
    位        法                                                                                                      准备 减值准备
                                                                                        比例    权比例 决权比例                      红利
                                                                                                         不一致的
                                                                                       山东金岭矿业股份有限公司 2014 年半年度报告全文
                                                                                                                           说明山东钢铁
    财务有限 成本法          100,000,000.00       100,000,000.00                     100,000,000.00   6.25%         6.25%公司山东金鼎
    矿业有限 权益法         1,061,499,494.80      986,948,390.50 5,451,735.03        992,400,125.53   40.00%       40.00%责任公司
    合计        --          1,161,499,494.80 1,086,948,390.50 5,451,735.03 1,092,400,125.53            --           --          --
       (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
       (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
                                                                 山东金岭矿业股份有限公司 2014 年半年度报告全文
    一、账面原值合计:          972,066,279.55                      5,983,568.86                     978,049,848.41
    其中:房屋及建筑物          509,858,508.61                         66,977.29                     509,925,485.90
       机器设备             390,582,251.78                      4,889,400.74                     395,471,652.52
       运输工具              40,847,178.75                        820,568.95                      41,667,747.70
    其他                         30,778,340.41                        206,621.88                      30,984,962.29
              --           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:          334,388,691.56                     32,428,433.39                     366,817,124.95
    其中:房屋及建筑物          165,222,745.23                     19,349,279.00                     184,572,024.23
       机器设备             126,586,818.37                     11,252,283.00                     137,839,101.37
       运输工具              31,569,511.72                        457,884.37                      32,027,396.09
    其他                         11,009,616.24                      1,368,987.02                       2,378,603.26
              --           期初账面余额                            --                          本期期末余额
    三、固定资产账面净值合计    637,677,587.99                         --                            611,232,723.46
    其中:房屋及建筑物          344,635,763.38                         --                            325,353,461.67
       机器设备             263,995,433.41                         --                            257,632,551.15
       运输工具               9,277,667.03                         --                              9,640,351.61
    其他                         19,768,724.17                         --                             28,606,359.03
    四、减值准备合计             27,613,612.14                         --                             27,613,612.14
    其中:房屋及建筑物            8,028,514.63                         --                              8,028,514.63
       机器设备              19,585,097.51                         --                             19,585,097.51
    其他                                                               --
    五、固定资产账面价值合计    610,063,975.85                         --                            583,619,111.32
    其中:房屋及建筑物          336,607,248.75                         --                            317,324,947.04
       机器设备             244,410,335.90                         --                            238,047,453.64
       运输工具               9,277,667.03                         --                              9,640,351.61
    其他                         19,768,724.17                         --                             18,606,359.03本期折旧额 32,428,433.39 元;本期由在建工程转入固定资产原价为 0 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(3)通过融资租赁租入的固定资产
                                                                                                      单位: 元
                                                                           山东金岭矿业股份有限公司 2014 年半年度报告全文
              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                                                                                                          610,153.38
    运输工具                                                                                                             1,347,388.16
    (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
    喀什办事处办公室                        新购买的商品房集中办理房产证                 2014 年度
    喀什办事处职工宿舍                      新购买的商品房集中办理房产证                 2014 年度
    球团公司的宿舍楼、办公楼等              2013 年新增尚未办理                          2014 年度
    固定资产说明
    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
    平硐掘进工程                  45,362,479.67                   45,362,479.67 39,605,389.50                           39,605,389.50
    其他工程                       4,694,354.18                    4,694,354.18      266,879.80                           266,879.80
    合计                          50,056,833.85                   50,056,833.85 39,872,269.30                           39,872,269.30
    (2)重大在建工程项目变动情况
                                                                                                                           单位: 元
                                                 转入            工程投             利息资 其中:本期利 本期利
    项目名                                                    其他            工程进                                          资金来
          预算数        期初数      本期增加     固定            入占预             本化累    息资本化金       息资本                   期末数
    称                                                       减少               度                                             源
                                                 资产            算比例             计金额          额          化率
                                                                                      山东金岭矿业股份有限公司 2014 年半年度报告全文平硐掘
          55,000,000.00      39,605,389.50   5,757,090.17                   82.48% 82.48%          0.00            0.00             自有             45,362,479.67进工程
    合计      55,000,000.00      39,605,389.50   5,757,090.17                   --         --          0.00            0.00     --             --        45,362,479.67
    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
          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                                                  1,434,550.83                                                          1,434,550.83
    专用材料                                                    32,113.46                                                              32,113.46
    合计                                                      1,466,664.29                                                          1,466,664.29
    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
                                                                       山东金岭矿业股份有限公司 2014 年半年度报告全文四、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                     482,529,375.34        188,265,400.08                              670,794,775.42
    二、累计摊销合计                     129,351,593.49         16,645,629.11                              145,997,222.60
    三、无形资产账面净值合计             353,177,781.85        171,619,770.97                              524,797,552.82
    无形资产账面价值合计                 353,177,781.85        171,619,770.97                              524,797,552.82本期摊销额 16,645,629.11 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
                                                                         山东金岭矿业股份有限公司 2014 年半年度报告全文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:资产负债表日公司对包含商誉的相关资产组合进行了减值测试,未发现存在减值迹象。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              45,805,186.74      9,895,681.20    12,887,725.96                    42,813,141.98
    合计                  45,805,186.74      9,895,681.20    12,887,725.96                    42,813,141.98          --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                                                              9,961,238.82                        8,379,548.59
    资产评估减值                                                               117,285.92                           146,402.00
    价格调节基金                                                             53,481,527.00                       45,584,147.00
    未实现销售递延资产                                                                                               71,771.91
    小计                                                                     63,560,051.74                       54,181,869.50递延所得税负债:
    资产评估增值                                                              3,615,826.34                        5,564,707.74
    小计                                                                      3,615,826.34                        5,564,707.74未确认递延所得税资产明细
                                                                         山东金岭矿业股份有限公司 2014 年半年度报告全文
                                                                                                                      单位: 元
                    项目                                       期末数                                 期初数未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                                      单位: 元
         年份                      期末数                       期初数                              备注应纳税差异和可抵扣差异项目明细
                                                                                                                      单位: 元
                                                                              暂时性差异金额
                        项目
                                                                 期末                                     期初应纳税差异项目
    资产减值准备                                                              42,129,538.98                           35,412,800.32
    资产评估减值                                                                469,143.68                              585,608.00
    价格调节基金                                                             213,926,108.00                          182,336,588.00
                                                                                                                    287,087.65
    小计                                                                     256,524,790.66                          218,622,083.97可抵扣差异项目
    资产评估增值                                                              14,463,305.36                           22,258,830.96
    小计                                                                      14,463,305.36                           22,258,830.96(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                                63,560,051.74                               54,181,869.50
    递延所得税负债                                 3,615,826.34                                5,564,707.74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27、资产减值准备明细
                                                                                                                      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
                                                                  山东金岭矿业股份有限公司 2014 年半年度报告全文
                                                                     转回           转销
    一、坏账准备                      35,412,800.32   6,716,738.66                                      42,129,538.98
    二、存货跌价准备                          0.00                                                              0.00
    七、固定资产减值准备              27,613,612.14                                                     27,613,612.14
    合计                              63,026,412.46   6,716,738.66                                      69,743,151.12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                                                        4,868,155.43                       4,868,155.43
    预付设备款                                                                                           1,708,811.91
    预付采矿权款项                                                                                      17,000,000.00
    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                                                             10,194,947.43                      28,903,759.34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
    质押借款                                                         10,000,000.00                       9,000,000.00
    保证借款                                                         30,000,000.00                      30,000,000.00
    合计                                                             40,000,000.00                      39,000,000.00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
                                                          山东金岭矿业股份有限公司 2014 年半年度报告全文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
    银行承兑汇票                                             35,320,000.00                       32,350,000.00
    合计                                                     35,320,000.00                       32,350,000.00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                                                130,375,627.70                      105,776,705.23
    1至2年                                                    1,129,103.63                        4,419,966.06
    2至3年                                                     467,227.76                         3,725,646.10
    3 年以上                                                  2,572,956.72                        1,085,839.40
    合计                                                    134,544,915.81                      115,008,156.79(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
                                                                   山东金岭矿业股份有限公司 2014 年半年度报告全文
    1 年以内                                                           26,649,083.78                             10,403,664.70
    1至2年                                                                363,787.80                              3,209,072.31
    2至3年                                                                646,144.49                               545,944.25
    3 年以上                                                              187,342.97                               342,730.95
    合计                                                               27,846,359.04                             14,501,412.21(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
                                                  128,016,229.91               128,016,229.91贴和补贴
    二、职工福利费                                     10,074,538.88                   10,074,538.88
    三、社会保险费                  34,187.70          34,547,890.03                   34,315,363.53               266,714.20
    四、住房公积金                                     12,657,845.30                   12,657,845.30
    六、其他                     18,231,367.76          4,279,443.79                    2,165,497.83             20,345,313.72
    合计                         18,265,555.46        189,575,947.91               187,229,475.45                20,612,027.92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 4,279,443.79 元,非货币性福利金额 0 元,因解除劳动关系给予补偿 0 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                                                                17,283,120.66                          17,509,168.63
    营业税                                                                   390,569.76                            126,778.69
    企业所得税                                                            12,998,476.69                          39,022,437.06
    个人所得税                                                             2,463,138.51                            478,573.32
    城市维护建设税                                                         1,093,928.75                           1,233,790.76
    价格调节基金                                                         213,926,108.00                         182,336,588.00
                                                                山东金岭矿业股份有限公司 2014 年半年度报告全文
    城市土地使用税                                                        786,546.61                     730,212.99
    房产税                                                                222,852.90                     226,452.90
    印花税                                                                                               627,064.08
    教育费附加                                                            960,474.02                     908,636.68
    矿产资源补偿费                                                      1,005,431.43                     654,577.24
    资源税                                                              3,702,704.17                    1,122,728.42
    水利建设基金                                                          151,493.45                     175,343.91
    合计                                                             254,984,844.95                 245,152,352.68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                                                         19,751,342.84                     14,828,947.69
    1至2年                                                             5,120,577.56                     4,584,348.18
    2至3年                                                             1,773,247.52                      780,322.21
    3 年以上                                                         10,979,001.46                      9,527,687.01
    合计                                                             37,624,169.38                     29,721,305.09(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
                                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文
    山东金岭铁矿                                                             828,189.36                             829,758.76
    合计                                                                     828,189.36                             829,758.76(3)账龄超过一年的大额其他应付款情况的说明(4)金额较大的其他应付款说明内容
               单位名称                          金额                             其他应付款性质或内容
    温州建设集团矿山工程有限公司                              5,231,458.86               召口充填押金款
    淄博市财政局                                              4,348,681.00        2006年资产置换保留债务
               合   计                                    9,580,139.86                      ——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                                              55,803,866.00                               56,803,866.00
    合计                                                              55,803,866.00                               56,803,866.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                                  单位: 元
                    项目                                 期末数                                    期初数
    保证借款                                                          55,803,866.00                               56,803,866.00
    合计                                                              55,803,866.00                               56,803,866.00一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
                                                                                         山东金岭矿业股份有限公司 2014 年半年度报告全文中国农业银行股份有限
                          2012 年 03 月 13 日   2014 年 10 月 30 日   人民币        6.77%                  28,760,000.00            28,760,000.00公司疏勒县支行中国农业银行股份有限
                          2011 年 11 月 04 日   2014 年 10 月 30 日   人民币        6.77%                  18,000,000.00            19,000,000.00公司疏勒县支行中国农业银行股份有限
                          2013 年 01 月 23 日   2014 年 10 月 30 日   人民币        6.77%                   2,700,000.00             2,700,000.00公司疏勒县支行中国农业银行股份有限
                          2013 年 04 月 28 日   2014 年 10 月 30 日   人民币        6.77%                   2,440,000.00             2,440,000.00公司疏勒县支行中国农业银行股份有限
                          2013 年 06 月 04 日   2014 年 10 月 30 日   人民币        6.77%                   1,927,000.00             1,927,000.00公司疏勒县支行
    合计                                --                    --              --        --          --         53,827,000.00    --      54,827,000.00一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
    中国建设银行股份有限公司                                                                                    2006 年资产置换
                                         1,616,866.00 17 个月
    淄博张店支行                                                                                                保留借款
    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                                  期初账面余额其他流动负债说明
                                                                            山东金岭矿业股份有限公司 2014 年半年度报告全文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43、应付债券
                                                                                                                     单位: 元
    债券名称     面值         发行日期     债券期限      发行金额 期初应付利息 本期应计利息 本期已付利息 期末应付利息 期末余额应付债券说明,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
    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
                                                                                  山东金岭矿业股份有限公司 2014 年半年度报告全文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
        项目              期初余额       本期新增补助 本期计入营业外            其他        期末        与资产相关/与收
                                             金额            收入金额           变动        余额            益相关
    棚户区改造款              3,850,000.00                                                   3,850,000.00     与资产相关
        合计              3,850,000.00                                                   3,850,000.00涉及政府补助的负债项目
                                                                                                                             单位: 元
                                             本期新增补助 本期计入营业外                                           与资产相关/与收益
       负债项目              期初余额                                                  其他变动       期末余额
                                                    金额             收入金额                                             相关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
       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                           7,925,606.47             10,848,566.54            7,701,313.59          11,072,859.42
       合      计                    7,925,606.47             10,848,566.54            7,701,313.59          11,072,859.42
                                                               山东金岭矿业股份有限公司 2014 年半年度报告全文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)                 463,862,791.52                                            463,862,791.52
    其他资本公积                          24,135,339.64                                             24,135,339.64
    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                         268,937,482.95                                            268,937,482.95
    合计                                 268,937,482.95                                            268,937,482.95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                                               1,652,084,406.91          --
    调整后年初未分配利润                                                 1,652,084,406.91          --
    加:本期归属于母公司所有者的净利润                                       80,908,860.70         --
    期末未分配利润                                                       1,673,459,244.61          --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润元。2)、由于会计政策变更,影响年初未分配利润元。3)、由于重大会计差错更正,影响年初未分配利润元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润元。5)、其他调整合计影响年初未分配利润元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数
                                                             山东金岭矿业股份有限公司 2014 年半年度报告全文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                                          871,434,685.47                            666,067,242.98
    其他业务收入                                            7,905,719.99                              6,216,166.06
    营业成本                                              605,084,559.76                            424,691,930.40(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
    黑色金属采选业            863,251,365.92           584,054,089.05        654,214,938.07         398,201,367.93
    机械加工                    8,183,319.55            14,051,021.97         11,852,304.91          20,854,214.67
    合计                      871,434,685.47           598,105,111.02        666,067,242.98         419,055,582.60(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                    600,405,180.12           385,230,941.94        619,624,758.90         386,769,082.41
    铜精粉                     38,024,115.92             7,511,006.86         31,267,712.04           8,450,497.19
    钴精粉                        693,286.51              575,084.24           1,127,595.37             926,200.51
    机械加工                    8,183,319.55            14,051,021.97         11,852,304.91          20,854,214.67
    球团矿                    224,128,783.37           190,737,056.01          2,194,871.76           2,055,587.82
    合计                      871,434,685.47           598,105,111.02        666,067,242.98         419,055,582.60(4)主营业务(分地区)
                                                                                                     单位: 元
                                     本期发生额                                    上期发生额
           地区名称
                          营业收入                营业成本              营业收入                营业成本
    山东省内                  206,969,168.02           142,052,318.18        321,040,935.48         201,982,604.12
    山东省外                  664,465,517.45           456,052,792.84        345,026,307.50         217,072,978.48
                                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文
    合计                               871,434,685.47           598,105,111.02           666,067,242.98        419,055,582.60(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                            176,895,377.30                                                20.12%
    山东耀昌集团有限公司                                125,135,954.63                                                14.23%
    新疆八钢南疆钢铁拜城有限公司                        188,002,341.00                                                21.38%
    山钢集团莱芜钢铁新疆有限公司                         64,572,878.26                                                 7.34%
    邢台钢铁有限责任公司                                169,026,701.73                                                19.22%
    合计                                                723,633,252.92                                                82.29%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                                       522,024.44                289,549.63 5%
    城市维护建设税                             5,092,839.72               5,767,523.78 7%
    教育费附加                                 2,496,491.22               2,561,357.08 3%
    地方教育费附加                             1,664,327.50               1,707,571.39 2%
    水利建设基金                                 710,104.77                818,956.35 1%
    合计                                      10,485,787.65              11,144,958.23                    --营业税金及附加的说明57、销售费用
                                                                                                                单位: 元
                                        山东金岭矿业股份有限公司 2014 年半年度报告全文
                 项目   本期发生额                           上期发生额
    运杂费                               39,340,762.53                         9,086,085.19
    工资及附加                             507,263.99
    其他                                    26,353.97
    合计                                 39,874,380.49                         9,086,085.1958、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                         47,450,177.88                        48,660,268.46
    水电及维修费                          6,536,438.62                         5,693,632.47
    无形资产摊销                         16,602,894.05                        12,406,498.27
    折旧费                               12,312,711.59                         7,131,777.65
    税金                                  2,047,606.28                         2,070,685.88
    业务招待费                            1,076,473.40                         1,520,738.00
    办公费                                 505,062.09                          1,207,003.48
    财产保险费                             609,012.77                           630,621.19
    差旅费                                 668,538.53                           874,154.11
    物料消耗                              1,119,296.00                          689,990.82
    运杂费                                 532,261.69                           754,599.70
    矿山资源补偿费                        1,397,649.39                         1,377,776.00
    劳务费                                5,262,589.00                         2,368,568.75
    仓库经费                              1,069,031.96                         1,034,299.01
    实验检验费                             735,372.53                           878,801.86
    设计咨询费                             204,498.79                          1,884,209.20
    技术开发费                           15,817,918.06                           80,000.00
    其他零星费用                          6,705,755.52                        11,604,875.17
    合计                             120,653,288.15                         100,868,500.0259、财务费用
                                                                              单位: 元
                 项目   本期发生额                           上期发生额
    利息支出                              5,427,864.86                          373,333.33
    减:利息收入                          3,868,509.57                         2,765,775.50
                                                               山东金岭矿业股份有限公司 2014 年半年度报告全文
    票据贴现利息                                                                                         657,671.98
    手续费支出                                                      43,214.44                             36,858.69
    合计                                                         1,602,569.73                        -1,697,911.5060、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                                    5,451,735.03                        5,291,179.08
    合计                                                            5,451,735.03                        5,291,179.08(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                   5,451,735.03         5,291,179.08
    合计                                       5,451,735.03         5,291,179.08                --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62、资产减值损失
                                                                                                      单位: 元
                          项目                            本期发生额                    上期发生额
    一、坏账损失                                                      6,716,738.66                   10,579,737.28
    合计                                                              6,716,738.66                   10,579,737.28
                                                                   山东金岭矿业股份有限公司 2014 年半年度报告全文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                                                67,958.45                       2,800.00                      67,958.45
    合计                                                67,958.45                       2,800.00                      67,958.45营业外收入说明(2)计入当期损益的政府补助
                                                                                                                  单位: 元
       补助项目               本期发生额           上期发生额         与资产相关/与收益相关 是否属于非经常性损益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                                                 100,000.00                 178,000.00                   100,000.00
    罚款支出                                                 157,179.50                 123,254.07                   157,179.50
    合计                                                     257,179.50                 301,254.07                   257,179.50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                                            24,979,193.20                  26,112,105.77
    递延所得税调整                                                           -11,327,063.64                     8,194,775.60
    合计                                                                        13,652,129.56                  34,306,881.3766、基本每股收益和稀释每股收益的计算过程1.
                  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                     80,908,860.70                88,661,998.53
                                                 山东金岭矿业股份有限公司 2014 年半年度报告全文
    扣除非经常性损益后归属于普通股股东的净利   P0     81,051,791.74         88,885,839.08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)                          0.136                  0.149
               基本每股收益(Ⅱ)                          0.136                  0.149
    调整后的归属于普通股股东的当期净利润(Ⅰ)   P1     80,908,860.70         88,661,998.53
    调整后扣除非经常性损益后归属于普通股股东   P1     81,051,791.74         88,885,839.08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)                          0.136                  0.149
               稀释每股收益(Ⅱ)                          0.136                  0.14967、其他综合收益
                                                                                         单位: 元
                          项目                  本期发生额                  上期发生额其他综合收益说明68、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                         单位: 元
                                  项目                               金额
    存款利息收入                                                                       3,868,509.57
    其他                                                                               6,586,023.72
                                  合计                                            10,454,533.29收到的其他与经营活动有关的现金说明
                                            山东金岭矿业股份有限公司 2014 年半年度报告全文(2)支付的其他与经营活动有关的现金
                                                                                  单位: 元
                                  项目                          金额
    管理费用中的付现支出                                                         25,024,270.90
    销售费用的付现支出                                                           31,201,218.16
    其他的付现支出                                                               17,707,845.18
                                  合计                                       73,933,334.24支付的其他与经营活动有关的现金说明(3)收到的其他与投资活动有关的现金
                                                                                  单位: 元
                                  项目                          金额收到的其他与投资活动有关的现金说明(4)支付的其他与投资活动有关的现金
                                                                                  单位: 元
                                  项目                          金额支付的其他与投资活动有关的现金说明(5)收到的其他与筹资活动有关的现金
                                                                                  单位: 元
                                  项目                          金额收到的其他与筹资活动有关的现金说明(6)支付的其他与筹资活动有关的现金
                                                                                  单位: 元
                                  项目                          金额支付的其他与筹资活动有关的现金说明69、现金流量表补充资料(1)现金流量表补充资料
                                                                                  单位: 元
                       补充资料          本期金额                      上期金额
                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文
    1.将净利润调节为经营活动现金流量:                     --                        --
    净利润                                                        86,533,465.44             88,295,953.06
    加:资产减值准备                                               6,716,738.66             10,579,737.28
    固定资产折旧、油气资产折耗、生产性生物资产折旧                32,428,433.39             19,971,149.61
    无形资产摊销                                                  16,645,629.11             12,788,356.52
    财务费用(收益以“-”号填列)                                 3,339,374.51                373,333.33
    投资损失(收益以“-”号填列)                                -5,451,735.03              -5,291,179.08
    递延所得税资产减少(增加以“-”号填列)                      -9,378,182.24            -10,883,905.66
    递延所得税负债增加(减少以“-”号填列)                      -1,948,881.40              -3,897,762.79
    存货的减少(增加以“-”号填列)                                -447,055.70            -28,472,448.96
    经营性应收项目的减少(增加以“-”号填列)                   -65,978,035.70            -68,521,960.73
    经营性应付项目的增加(减少以“-”号填列)                    55,521,643.98            197,730,597.84
    经营活动产生的现金流量净额                                   117,981,395.02            212,671,870.42
    2.不涉及现金收支的重大投资和筹资活动:                 --                        --
    3.现金及现金等价物净变动情况:                         --                        --
    现金的期末余额                                               203,457,445.01            411,416,509.69
    减:现金的期初余额                                           241,716,394.35            318,419,468.02
    现金及现金等价物净增加额                                     -38,258,949.34             92,997,041.67(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                            单位: 元
                     补充资料                    本期发生额                   上期发生额
    一、取得子公司及其他营业单位的有关信息:                --                        --
    二、处置子公司及其他营业单位的有关信息:                --                        --(3)现金和现金等价物的构成
                                                                                            单位: 元
                      项目                         期末数                       期初数
    一、现金                                                     203,457,445.01            241,716,394.35
    其中:库存现金                                                    38,606.70                 87,226.23
    可随时用于支付的银行存款                                 199,985,184.57            411,329,283.46
    三、期末现金及现金等价物余额                                 203,457,445.01            241,716,394.35现金流量表补充资料的说明
                                                                                               山东金岭矿业股份有限公司 2014 年半年度报告全文
    70、所有者权益变动表项目注释
    说明对上年年末余额进行调整的“其他”项目名称及调整金额、由同一控制下企业合并产生的追溯调整等事项
    八、资产证券化业务的会计处理
    1、说明资产证券化业务的主要交易安排及其会计处理、破产隔离条款
    2、公司不具有控制权但实质上承担其风险的特殊目的主体情况
                                                                                                                                                        单位: 元
           名称            期末资产总额           期末负债总额            期末净资产            本期营业收入               本期净利润                 备注
    九、关联方及关联交易
    1、本企业的母公司情况
                                                                                                                       母公司对
                                                                                                        母公司对
    母公司名                                                  法定代表                                                     本企业的 本企业最终控制 组织机
                 关联关系 企业类型          注册地                      业务性质 注册资本 本企业的
      称                                                      人                                                       表决权比               方             构代码
                                                                                                        持股比例
                                                                                                                            例
                                          山东省淄博市                  铁矿开采,铁                                                  山东省人民政府国有
    山东金岭铁矿 控股股东       有限责任                     刘圣刚                        13,743.00 万           58.41%         58.41%                        16410519-1
                                          张店区中埠镇                  精粉等销售                                                    资产监督管理委员会
    本企业的母公司情况的说明
    2、本企业的子公司情况
                                                                                                                                                           组织机构
    子公司全称      子公司类型 企业类型                  注册地         法定代表人 业务性质                注册资本 持股比例 表决权比例
                                                                                                                                                                代码
    塔什库尔干县金钢矿                                 新疆塔什库尔干塔吉                     铁矿石开采、加
                     控股子公司    有限责任公司                          季群                              1,200,000.00          100.00%           100.00% 79576750-3
    业有限责任公司                                     克自治县                               工、销售
    喀什金岭球团有限公                                                                        铁精粉、球团矿
                     控股子公司    有限责任公司    新疆疏勒县            张乐元                            70,000,000.00          70.00%           70.00% 56052988-5
    司                                                                                        的生产、销售
    3、本企业的合营和联营企业情况
                                                                                                                    本企业在被
      被投资单                                     法定代表                                           本企业持股                                     组织机构代
                     企业类型          注册地                      业务性质          注册资本                       投资单位表 关联关系
       位名称                                            人                                              比例                                              码
                                                                                                                       决权比例
    一、合营企业
    二、联营企业
                                                                             山东金岭矿业股份有限公司 2014 年半年度报告全文山东金鼎矿
             有限责任公
    业有限责任                淄博市临淄区 刘圣刚     开采铁矿石    10000 万元          40.00%          40.00% 联营企业   72859893-0
             司公司4、本企业的其他关联方情况
             其他关联方名称                            与本公司关系                                    组织机构代码
    淄博铁鹰钢铁有限公司                       受同一母公司控制                              75639967-2
    淄博铁鹰建工有限公司                       受同一母公司控制                              73371932-X
    济南鑫银投资有限公司                       受同一母公司控制                              66485685-6
    华塑控股股份有限公司                       受同一母公司控制                              621607788
    山东钢铁股份有限公司莱芜分公司             受同一母公司之母公司控制                      59137670
    山东球墨铸铁管有限公司                     受同一母公司之母公司控制                      6140725-0
    张店钢铁总厂                               受同一母公司之母公司控制                      16410905-3
    淄博张钢制铁管有限公司                     受同一母公司之母公司控制                      73576281-5
    山东莱钢永锋钢铁有限公司                   受同一母公司之母公司控制                      740210513
    济南钢城矿业有限公司                       受同一母公司之母公司控制                      723865112
    莱芜钢铁集团鲁南矿业有限公司               受同一母公司之母公司控制                      706078504
    山东钢铁股份有限公司济南分公司             受同一母公司之母公司控制                      58991534-1
    莱芜钢铁集团银山型钢有限公司               受同一母公司之母公司控制                      757493727
    济钢集团有限公司钢材超市                   受同一母公司之母公司控制                      724279852
    淄博张钢钢铁有限公司                       受同一母公司之母公司控制                      67681272X本企业的其他关联方情况的说明5、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                          单位: 元
                                                     关联交易定                本期发生额                       上期发生额
              关联方                 关联交易内容    价方式及决                          占同类交易                       占同类交易
                                                                         金额                                金额
                                                       策程序                            金额的比例                       金额的比例
    淄博铁鹰钢铁有限公司                劳务费          协议价            20,913,048.00          100.00%      18,250,041.03      100.00%
    山东金鼎矿业有限责任公司            铁矿原矿        协议价            79,558,503.50          86.00%       87,128,392.75      80.24%
    山东金岭铁矿                        材料            协议价                   18,240.60       100.00%出售商品、提供劳务情况表
                                                                             山东金岭矿业股份有限公司 2014 年半年度报告全文
                                                                                                                             单位: 元
                                                                                        本期发生额                    上期发生额
                                                              关联交易定价
                                                                                                    占同类交                     占同类交
                关联方                       关联交易内容     方式及决策程
                                                                                      金额          易金额的        金额         易金额的
                                                                     序
                                                                                                       比例                         比例
    淄博铁鹰钢铁有限公司                     机械加工             参照市场价              201,505.98        2.10%       96,329.00       0.69%
    山东金鼎矿业有限责任公司                 机械加工             参照市场价                 6,330.00       0.07%      320,708.01       2.31%
    济南钢城矿业有限公司                     机械加工             参照市场价              474,678.00        4.96%         6,660.00      0.05%
    淄博铁鹰钢铁有限公司                     销售代购电力         成本价(代购)          5,675,810.44       77.42%     4,268,184.71      72.27%
    山东金鼎矿业有限责任公司                 销售代购电力         成本价(代购)          1,482,401.77       20.22%     1,497,770.45      25.36%
    淄博铁鹰钢铁有限公司                     人工劳务             协议价                  196,358.50 100.00%           237,778.71 100.00%
    山钢集团莱芜钢铁新疆有限公司             销售球团矿           参照市场价           64,572,878.26 100.00%(2)关联托管/承包情况公司受托管理/承包情况表
                                                                                                                             单位: 元
                                                                                                                    本报告期确认的
    委托方/出包方 受托方/承包方名 受托/承包资产类                                                  托管收益/承包收
                                                         受托/承包起始日 受托/承包终止日                             托管收益/承包
      名称                 称                型                                                     益定价依据
                                                                                                                            收益公司委托管理/出包情况表
                                                                                                                             单位: 元
    委托方/出包方 受托方/承包方名 受托/出包资产类                                                  托管费/出包费定 本报告期确认的
                                                         委托/出包起始日 委托/出包终止日
      名称                 称                型                                                        价依据        托管费/出包费关联托管/承包情况说明(3)关联租赁情况公司出租情况表
                                                                                                                             单位: 元
                                                  租赁资产                                             租赁收益 本报告期确认的
      出租方名称                承租方名称                      租赁起始日          租赁终止日
                                                    种类                                               定价依据       租赁收益
    山东金岭矿业股份有限公司   淄博铁鹰钢铁有限公司   车辆       2014 年 01 月 01 日 2014 年 12 月 31 日   285000              142,500.00公司承租情况表
                                                                                                                             单位: 元
                                                                                                                     本报告期确认的
    出租方名称         承租方名称       租赁资产种类          租赁起始日         租赁终止日       租赁费定价依据
                                                                                                                           租赁费关联租赁情况说明
                                                                         山东金岭矿业股份有限公司 2014 年半年度报告全文(4)关联担保情况
                                                                                                                   单位: 元
                                                                                                                     担保是否已
            担保方                     被担保方               担保金额           担保起始日        担保到期日
                                                                                                                     经履行完毕
    山东金岭矿业股份有限公司 喀什金岭球团有限公司                70,000,000.00 2011 年 10 月 30 日 2014 年 11 月 04 日 否
    山东金岭铁矿                    喀什金岭球团有限公司         50,000,000.00 2013 年 08 月 01 日 2014 年 07 月 23 日 否关联担保情况说明(5)关联方资金拆借
                                                                                                                   单位: 元
          关联方                 拆借金额                   起始日                  到期日                  说明拆入拆出(6)关联方资产转让、债务重组情况
                                                                                                                   单位: 元
                                                                           本期发生额                  上期发生额
                     关联交易                  关联交易定价原                        占同类交                      占同类交
       关联方                   关联交易内容
                      类型                             则                 金额       易金额的        金额          易金额的
                                                                                        比例                        比例(7)其他关联交易6、关联方应收应付款项上市公司应收关联方款项
                                                                                                                   单位: 元
                                                                         期末                           期初
    项目名称                        关联方
                                                               账面余额          坏账准备       账面余额        坏账准备
    应收票据             山东球墨铸铁管有限公司                                                       300,000.00
    应收票据             山钢集团莱芜钢铁新疆有限公司               19,672,878.26                    2,300,000.00
    应收票据             山东钢铁股份有限公司济南分公司              1,000,000.00                    7,200,000.00
    应收票据             莱芜钢铁集团银山型钢有限公司                1,000,000.00                    3,000,000.00
    应收票据             济南钢城矿业有限公司                        1,000,000.00
    应收票据             塔什库尔干县金钢矿业有限责任公司                                           27,200,000.00
    应收票据             喀什金岭球团有限公司                        5,000,000.00
                                                                 山东金岭矿业股份有限公司 2014 年半年度报告全文
    应收账款         山东钢铁股份有限公司莱芜分公司            577,326.25                        577,326.25
    应收账款         淄博张钢钢铁有限公司                      563,070.54                        563,070.54
    应收账款         莱钢集团矿山建设有限公司                   68,367.64                         68,367.64
    应收账款         莱芜钢铁集团银山型钢有限公司              788,687.27                        788,687.27
    应收账款         山东钢铁股份有限公司济南分公司           5,466,764.98                      8,466,764.98
    应收账款         山钢集团莱芜钢铁新疆有限公司            27,574,810.66                     36,366,048.35
    预付账款         济钢集团有限公司                           48,313.04                         48,313.04上市公司应付关联方款项
                                                                                                               单位: 元
             项目名称                       关联方                  期末金额                       期初金额
    预收账款                        淄博张钢制铁管有限公司                     136,256.95                        136,256.95
    预收账款                        淄博铁鹰钢铁有限公司                     1,880,633.56
    预收账款                        济南钢城矿业有限公司                           63,310.00                     216,988.00
    预收账款                        山东金鼎矿业有限责任公司                 2,575,000.00                       2,575,000.00
    预收账款                        山东球墨铸铁管有限公司                                                          2,019.33
    应付账款                        山东金鼎矿业有限责任公司                  -653,995.07                      25,150,864.77
    应付账款                        张店钢铁总厂                                   20,342.20                      20,342.20
    应付账款                        济南鲍德汽车运输有限公司                       24,607.60                      24,607.60
    其他应付款                      山东金岭铁矿                               828,189.36                        829,758.76十、股份支付1、股份支付总体情况
                                                                                                               单位: 元股份支付情况的说明2、以权益结算的股份支付情况
                                                                                                               单位: 元以权益结算的股份支付的说明3、以现金结算的股份支付情况
                                                                                                               单位: 元以现金结算的股份支付的说明
                                                      山东金岭矿业股份有限公司 2014 年半年度报告全文4、以股份支付服务情况
                                                                                          单位: 元5、股份支付的修改、终止情况十一、或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响2、为其他单位提供债务担保形成的或有负债及其财务影响其他或有负债及其财务影响十二、承诺事项1、重大承诺事项2、前期承诺履行情况十三、资产负债表日后事项1、重要的资产负债表日后事项说明
                                                                                          单位: 元
                                              对财务状况和经营成果的影
           项目                   内容                                     无法估计影响数的原因
                                                        响数2、资产负债表日后利润分配情况说明
                                                                                          单位: 元
                                                               山东金岭矿业股份有限公司 2014 年半年度报告全文3、其他资产负债表日后事项说明十四、其他重要事项1、非货币性资产交换2、债务重组3、企业合并4、租赁5、期末发行在外的、可转换为股份的金融工具6、以公允价值计量的资产和负债
                                                                                                   单位: 元
                                        本期公允价值变动 计入权益的累计公
           项目       期初金额                                              本期计提的减值     期末金额
                                             损益           允价值变动金融资产
    上述合计                         0.00                0.00            0.00              0.00               0.00
    金融负债                         0.00                0.00            0.00              0.00               0.007、外币金融资产和外币金融负债
                                                                                                   单位: 元
                                        本期公允价值变动 计入权益的累计公
           项目       期初金额                                              本期计提的减值     期末金额
                                              损益          允价值变动金融资产
    金融资产小计                     0.00                                                                     0.00
    金融负债                         0.00                                                                     0.00
                                                                                         山东金岭矿业股份有限公司 2014 年半年度报告全文8、年金计划主要内容及重大变化9、其他十五、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                                            单位: 元
                                              期末数                                                           期初数
         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
    账龄组合             280,117,043.81 100.00%              29,110,648.82 10.39% 249,789,225.78                100.00%           28,083,200.41 11.24%
    组合小计             280,117,043.81 100.00%              29,110,648.82 10.39% 249,789,225.78                100.00%           28,083,200.41 11.24%
    合计                 280,117,043.81 --                   29,110,648.82 --               249,789,225.78 --                     28,083,200.41 --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,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                            单位: 元
                                         期末数                                                               期初数
    账龄                   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 年内                    277,088,130.97 98.92%                  27,708,813.10                   242,211,112.57 96.97%                  24,221,111.261 年以内小
                          277,088,130.97 98.92%                  27,708,813.10                   242,211,112.57 96.97%                  24,221,111.26计
    1至2年                      1,603,664.73          0.57%               481,099.42                    2,449,323.11        0.98%             734,796.93
    2至3年                          807,849.27        0.29%               403,924.64                    3,715,625.02        1.49%            1,857,812.51
    3 年以上                        502,935.84        0.18%               402,348.66                      718,426.84        0.29%             574,741.47
    5 年以上                        114,463.00        0.04%               114,463.00                      694,738.24        0.27%             694,738.24
    合计                      280,117,043.81           --            29,110,648.82                   249,789,225.78          --             28,083,200.41组合中,采用余额百分比法计提坏账准备的应收账款
                                                                            山东金岭矿业股份有限公司 2014 年半年度报告全文□ 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(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(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)金额较大的其他的应收账款的性质或内容(6)应收账款中金额前五名单位情况
                                                                                                                    单位: 元
               单位名称                  与本公司关系                金额               年限         占应收账款总额的比例
    山东耀昌集团有限公司                  非关联方                  104,735,919.34 1 年以内                                37.39%
    邯郸钢铁集团有限责任公司              非关联方                   88,700,799.72 1 年以内                                31.67%
    邢台钢铁有限责任公司                  非关联方                   66,751,150.92 1 年以内                                23.83%
    山东钢铁股份有限公司济南分公司        关联方                         5,466,764.98 1 年以内                             1.95%
    山东源源矿业有限公司                  非关联方                       1,936,749.02 1 年以内                             0.69%
                                                                               山东金岭矿业股份有限公司 2014 年半年度报告全文
                合计                               --                  267,591,383.98            --                            95.53%(7)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
    山东钢铁股份有限公司莱芜分公司             受同一母公司之母公司控制                         577,326.25                             0.21%
    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                             0.20%
    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                             0.02%
    莱芜钢铁集团银山型钢有限公司               受同一母公司之母公司控制                         788,687.27                             0.28%
    山东钢铁股份有限公司济南分公司             受同一母公司之母公司控制                        5,466,764.98                            1.95%
                合计                                         --                            7,464,216.68                            2.66%(8)不符合终止确认条件的应收账款的转移金额为元。(9)以应收款项为标的资产进行资产证券化的,需简要说明相关交易安排2、其他应收款(1)其他应收款
                                                                                                                             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
    关联方组合             579,956,712.42 98.83%                                    469,780,292.93        99.04%
    账龄组合                  6,082,968.41     1.04%        824,743.23 13.56%         3,787,486.15         0.80%      562,677.28       14.86%
    组合小计               586,039,680.83 99.87%            824,743.23     0.14%    473,567,779.08        99.84%      562,677.28        0.12%单项金额虽不重大但
                                                                     100.00
    单项计提坏账准备的         770,000.00      0.13%        770,000.00                  770,000.00         0.13%      770,000.00 100.00%
                                                                          %其他应收款
    合计                   586,809,680.83 --            1,594,743.23 --             474,337,779.08 --                1,332,677.28 --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用
                                                                             山东金岭矿业股份有限公司 2014 年半年度报告全文组合中,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 年内                       5,395,396.35 88.70%              539,539.64                3,177,242.25 83.89%                317,724.23
    1 年以内小计                 5,395,396.35 88.70%              539,539.64                3,177,242.25 83.89%                317,724.23
    1至2年                        480,888.91      7.91%           144,266.67                     386,384.29 10.20%             115,915.29
    2至3年                            88,872.80   1.46%            44,436.40                     166,833.11    4.40%               83,416.56
    3 年以上                      106,549.15      1.75%            85,239.32                      57,026.50    1.51%               45,621.20
    5 年以上                          11,261.20   0.18%            11,261.20
    合计                         6,082,968.41      --             824,743.23                3,787,486.15         --            562,677.28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有限公司                          770,000.00           770,000.00                       100.00% 产品质量扣款
    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
                                                                            山东金岭矿业股份有限公司 2014 年半年度报告全文(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(6)其他应收款金额前五名单位情况
                                                                                                                        单位: 元
             单位名称                       与本公司关系             金额              年限         占其他应收款总额的比例
    张洪光                               企业职工                        984,086.50 1 年以内                                  0.17%
    龙口矿业集团工程建设有限公司 非关联方                                770,000.00 5 年以上                                  0.13%
    刘强                                 企业职工                        250,000.00 1 年以内                                  0.04%
    张荣学                               企业职工                        214,587.38 1 年以内                                  0.04%
    李军                                 企业职工                        193,180.00 1 年以内                                  0.03%
                  合计                           --                2,411,853.88         --                                0.41%(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
    塔什库尔干县金钢矿业有限责任公司 本公司之子公司                                 498,755,582.10                           84.99%
    喀什金岭球团有限公司                        本公司之子公司                        81,201,130.32                          13.84%
                    合计                               --                       579,956,712.42                           98.83%(8)不符合终止确认条件的其他应收款项的转移金额为元。
                                                                                                        山东金岭矿业股份有限公司 2014 年半年度报告全文
         (9)以其他应收款项为标的资产进行资产证券化的,需简要说明相关交易安排
         3、长期股权投资
                                                                                                                                                  单位: 元
                                                                                                      在被投资 在被投资 在被投资单位持股比                       本期
                                                                                                                                                 减值 本期计提
    被投资单位 核算方法               投资成本           期初余额          增减变动 期末余额 单位持股 单位表决 例与表决权比例不一                                    现金
                                                                                                                                                 准备 减值准备
                                                                                                       比例       权比例          致的说明                       红利塔什库尔干县金
    钢矿业有限责任   成本法             61,037,620.46      61,037,620.46                  61,037,620.46     100.00%    100.00%公司喀什金岭球团有
                 成本法             21,000,000.00      49,000,000.00                  49,000,000.00      70.00%     70.00%限公司山东钢铁财务有
                 成本法            100,000,000.00     100,000,000.00                 100,000,000.00       6.25%      6.25%限公司山东金鼎矿业有
                 权益法           1,061,499,494.80    986,948,390.50 5,451,735.03    992,400,125.53      40.00%     40.00%限责任公司
    合计                  --          1,243,537,115.26   1,196,986,010.96 5,451,735.03 1,202,437,745.99      --         --                --
         长期股权投资的说明
         4、营业收入和营业成本
         (1)营业收入
                                                                                                                                                  单位: 元
                           项目                                          本期发生额                                             上期发生额
         主营业务收入                                                                      591,483,283.11                                    663,872,371.22
         其他业务收入                                                                       15,604,810.92                                     11,359,578.37
         合计                                                                              607,088,094.03                                    675,231,949.59
         营业成本                                                                          401,432,330.83                                    428,629,272.33
         (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
         黑色金属采选业                                    583,299,963.56                  372,636,078.44                652,020,066.31      396,976,493.19
         机械加工                                             8,183,319.55                  14,051,021.97                 11,852,304.91       20,854,214.67
         合计                                              591,483,283.11                  386,687,100.41                663,872,371.22      417,830,707.86
                                                                     山东金岭矿业股份有限公司 2014 年半年度报告全文(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                             544,582,561.13          364,549,987.34        619,624,758.90         387,599,795.49
    铜精粉                              38,024,115.92            7,511,006.86         31,267,712.04           8,450,497.19
    钴精粉                                693,286.51              575,084.24             1,127,595.37           926,200.51
    机械加工                             8,183,319.55           14,051,021.97         11,852,304.91          20,854,214.67
    合计                               591,483,283.11          386,687,100.41        663,872,371.22         417,830,707.86(4)主营业务(分地区)
                                                                                                               单位: 元
                                             本期发生额                                   上期发生额
           地区名称
                                  营业收入                营业成本             营业收入                营业成本
    山东省内                           206,969,168.02          135,307,809.61        321,040,935.48         202,058,056.85
    山东省外                           384,514,115.09          251,379,290.80        342,831,435.74         215,772,651.01
    合计                               591,483,283.11          386,687,100.41        663,872,371.22         417,830,707.86(5)公司来自前五名客户的营业收入情况
                                                                                                               单位: 元
                                                                                                 占公司全部营业收入的
                       客户名称                                       营业收入总额
                                                                                                        比例
    邢台钢铁有限责任公司                                                           169,026,701.73                   27.84%
    邯郸钢铁集团有限责任公司                                                       176,895,377.30                   29.14%
    山东耀昌集团有限公司                                                           125,135,954.63                   20.61%
    济南庚辰钢铁有限公司                                                             38,865,266.30                    6.40%
    浙江和鼎铜业有限公司                                                             30,195,938.76                    4.97%
    合计                                                                            540,119,238.72                  88.96%营业收入的说明5、投资收益(1)投资收益明细
                                                                                                               单位: 元
                                                               山东金岭矿业股份有限公司 2014 年半年度报告全文
                        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                                         5,451,735.03                         5,291,179.08
    合计                                                                 5,451,735.03                         5,291,179.08(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                      5,451,735.03      5,291,179.08
    合计                                          5,451,735.03      5,291,179.08                   --投资收益的说明6、现金流量表补充资料
                                                                                                             单位: 元
                            补充资料                              本期金额                     上期金额
    1.将净利润调节为经营活动现金流量:                                  --                             --
    净利润                                                                    76,572,281.68             109,226,568.65
    加:资产减值准备                                                           1,289,514.36                  10,717,795.14
    固定资产折旧、油气资产折耗、生产性生物资产折旧                            16,978,088.79                  18,350,758.00
    无形资产摊销                                                               5,821,878.54                   4,869,505.98
    财务费用(收益以“-”号填列)                                                                             373,333.33
    投资损失(收益以“-”号填列)                                            -5,451,735.03                  -5,291,179.08
    递延所得税资产减少(增加以“-”号填列)                                  -8,219,758.59              -10,568,164.79
    存货的减少(增加以“-”号填列)                                          13,743,263.76                  17,590,759.78
    经营性应收项目的减少(增加以“-”号填列)                           -106,469,769.67                      7,059,510.19
    经营性应付项目的增加(减少以“-”号填列)                                31,666,553.49                  47,714,092.14
    经营活动产生的现金流量净额