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2019年11月20日 星期三

惠天热电(000692)公告正文

惠天热电:2013年半年度报告

公告日期:2013-08-21

沈阳惠天热电股份有限公司
    2013 半年度报告
      2013 年 08 月
                                         沈阳惠天热电股份有限公司 2013 半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人李久旭、主管会计工作负责人李俊山及会计机构负责人(会计主管人员)王雅静声明:保证本半年度报告中财务报告的真实、准确、完整。
                                                                                      沈阳惠天热电股份有限公司 2013 半年度报告全文
                                                                   目录2013 半年度报告.................................................................................................................................0第一节 重要提示、目录和释义........................................................................................................1第二节 公司简介................................................................................................................................4第三节 会计数据和财务指标摘要....................................................................................................6第四节 董事会报告............................................................................................................................8第五节 重要事项..............................................................................................................................13第六节 股份变动及股东情况..........................................................................................................22第七节 董事、监事、高级管理人员情况......................................................................................25第八节 财务报告..............................................................................................................................26第九节 备查文件目录....................................................................................................................125
                                                     沈阳惠天热电股份有限公司 2013 半年度报告全文
                                     释义
                   释义项   指                                 释义内容
    中国证监会                  指   中国证券监督管理委员会
    辽宁证监局                  指   中国证监会辽宁监管局
    交易所、深交所              指   深圳证券交易所
    公司、本公司                指   沈阳惠天热电股份有限公司
    控股股东、供暖集团          指   沈阳供暖集团有限公司
    公用集团                    指   沈阳城市公用集团有限公司
    报告期、本报告期            指   2013 年 1 月 1 日-2013 年 6 月 30 日
    2012-2013 采暖期            指   2012 年 11 月 1 日-2013 年 3 月 31 日
    元、千元、万元、亿元        指   人民币元、千元、万元、亿元
    二热公司                    指   沈阳市第二热力供暖公司
                                                                      沈阳惠天热电股份有限公司 2013 半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 惠天热电                                股票代码               000692
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           沈阳惠天热电股份有限公司
    公司的中文简称(如有)   惠天热电
    公司的外文名称(如有)   SHENYANG HUITIAN THERMAL POWER CO.,LTD公司的外文名称缩写(如有)HUITIAN THERMAL POWER
    公司的法定代表人         李久旭二、联系人和联系方式
                                                    董事会秘书                          证券事务代表
    姓名                                 马晓荣                                  刘斌
    联系地址                             沈阳市沈河区热闹路 47 号                沈阳市沈河区热闹路 47 号
    电话                                 024-22905836                            024-22928062
    传真                                 024-22939480                            024-22939480
    电子信箱                             max228228@163.com                       htrdlb@21cn.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。
                                                                沈阳惠天热电股份有限公司 2013 半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                                                                        沈阳惠天热电股份有限公司 2013 半年度报告全文
                            第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                                  本报告期比上年同期增减
                                              本报告期                        上年同期
                                                                                                          (%)
    营业收入(元)                                      856,946,434.00              799,955,219.30                      7.12%
    归属于上市公司股东的净利润(元)                     15,107,093.63               14,838,396.91                      1.81%归属于上市公司股东的扣除非经常性损
                                                      5,431,056.21                 7,562,562.78                    -28.18%益的净利润(元)
    经营活动产生的现金流量净额(元)                   -502,040,732.24              -349,246,747.49                    -43.75%
    基本每股收益(元/股)                                       0.0567                       0.0557                      1.8%
    稀释每股收益(元/股)                                       0.0567                       0.0557                      1.8%
    加权平均净资产收益率(%)                                     1.2%                       1.67%                      -0.47%
                                                                                                  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)                                       2,992,784,187.15            3,309,836,367.84                     -9.58%
    归属于上市公司股东的净资产(元)                   1,261,674,956.41            1,246,003,491.47                     1.26%二、境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                   单位:元
                                   归属于上市公司股东的净利润                       归属于上市公司股东的净资产
                                 本期数                     上期数                   期末数                期初数
    按中国会计准则                     15,107,093.63              14,838,396.91        1,261,674,956.41       1,246,003,491.47按国际会计准则调整的项目及金额2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                   单位:元
                                   归属于上市公司股东的净利润                       归属于上市公司股东的净资产
                                 本期数                     上期数                   期末数                期初数
                                                                   沈阳惠天热电股份有限公司 2013 半年度报告全文
    按中国会计准则                    15,107,093.63          14,838,396.91     1,261,674,956.41     1,246,003,491.47按境外会计准则调整的项目及金额3、境内外会计准则下会计数据差异原因说明三、非经常性损益项目及金额
                                                                                                          单位:元
                                       项目                                                   金额
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                                                  -18,258.56计入当期损益的政府补助(与企业业务密切相关,按照国家统一标准定额或定量享受的政
                                                                                                     11,066,618.02府补助除外)
    除上述各项之外的其他营业外收入和支出                                                                  1,851,312.89
    减:所得税影响额                                                                                      3,224,918.09
    少数股东权益影响额(税后)                                                                           -1,283.16
    合计                                                                                                  9,676,037.42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
                                                                     沈阳惠天热电股份有限公司 2013 半年度报告全文
                                       第四节 董事会报告一、概述
      报告期内,公司实现营业收入85694.64万元,同比增长7.12%;实现归属于上市公司股东的净利润1510.71万元,同比增长1.81%。
      报告期内,公司面临北方极寒天气的严峻形势,积极应对困难,全面完成了2012-2013采暖期的供热任务。供热运行结束后,公司围绕管理创新、技术创新,深化组织机构改革,实现了生产、经营、工程的专业化管理;同时积极推广新型煤粉锅炉的应用,并积极组织新热源建设及现有热源和管网的改造工作,严把“三修”的质量关和进度关,为保障2013-2014采暖期供暖效果奠定坚实基础。二、主营业务分析概述公司的主营业务为供暖及供暖类工程,报告期内行业类别和主营产品均没有发生变化,报告期内,公司实现营业总收入85694.64万元,营业总成本85083.76万元,分别较去年同期上涨7.12%和7.90%,其中管理费用、财务费用、销售费用三项期间费用合计7062.23万元,报告期内营业利润609.05万元,归属于上市公司股东的净利润1510.71万元。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                      856,946,434.00       799,955,219.30                   7.12%
    营业成本                      776,697,426.51       703,054,157.86                  10.47%
                                                                                             销售人员增加及职工薪
    销售费用                        8,771,584.45          5,291,910.72                 65.75% 酬上涨引起销售费用增
                                                                                             加。
    管理费用                       40,136,259.57        46,585,846.22                  -13.84%
    财务费用                       21,714,448.02        27,379,273.62                  -20.69%
    所得税费用                      6,205,874.46          7,209,562.77                 -13.92%
    经营活动产生的现金流                                                                         支付煤款、材料款等增
                             -502,040,732.24       -349,246,747.49                 -43.75%
    量净额                                                                                       加。投资活动产生的现金流
                             -142,910,498.05       -124,139,001.47                 -15.12%量净额筹资活动产生的现金流
                              336,001,501.20        108,511,114.66                209.65% 短期借款增加。量净额现金及现金等价物净增
                             -308,949,729.09       -364,874,634.30                 15.33%加额
                                                                      沈阳惠天热电股份有限公司 2013 半年度报告全文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公司按照年初的经营计划,本报告期,圆满的完成了2012-2013采暖期的供热任务,并在供暖结束后迅速组织“三修”及建设工作,确保2013-2014采暖期实现供热安全稳定运行。三、主营业务构成情况
                                                                                                         单位:元
                                                                    营业收入比上年 营业成本比上年 毛利率比上年同
                     营业收入         营业成本        毛利率(%)
                                                                    同期增减(%) 同期增减(%)     期增减(%)分行业
    供暖、供气          803,311,107.05   763,374,051.30         4.97%           10.46%         10.59%          -0.11%
    递延接网             12,555,697.50             0.00          100%          -19.88%            0%              0%
    供暖工程             19,840,221.90     4,866,727.63        75.47%          -53.35%        -33.53%         -7.32%
    其他                 18,346,880.00     8,028,258.73        56.24%           35.11%         50.53%         -4.48%分产品分地区
    辽宁地区            854,053,906.45   776,269,037.66         9.11%            6.88%         50.53%         -2.92%四、核心竞争力分析
    报告期内,公司通过管理创新和技术创新不断提高公司核心竞争力。在管理创新方面,公司进行了组织机构调整,改革了组织机构体系,优化了业务流程,提高了管理效率,同时注重企业人力资源管理,激发员工的主观能动性与创新意识,提升企业整体员工素质;在技术创新方面,公司积极探索新能源,引进新技术,报告期内,公司对燃煤效率较低的锅炉进行新型高效煤粉锅炉系统改造工程,该工程能有效提升锅炉的燃煤效率,节约能源,并且减少污染物的排放,在提升企业技术水平的同时,降低企业的运行成本。五、投资状况分析1、对外股权投资情况
       报告期内,公司无对外股权投资情况。
                                                                           沈阳惠天热电股份有限公司 2013 半年度报告全文2、委托理财、衍生品投资和委托贷款情况
       报告期内,公司无委托理财、衍生品投资和委托贷款情况。3、募集资金使用情况
       报告期内,公司无募集资金使用情况。4、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                                   单位:元
                           主要产
             公司 所处行
    公司名称                  品或服 注册资本          总资产           净资产        营业收入        营业利润          净利润
             类型     业
                                务
                           供暖、供沈阳市第二
             子公          汽、热力
    热力供暖公          供暖              521 万元 1,225,311,849.90 347,525,785.71 506,086,355.90      69,459,673.28   54,206,496.61
             司            供暖工司
                           程沈阳热力工
             子公          锅炉、管
    业安装工程                            4870 万元    64,766,400.13   40,106,826.00                   -1,211,030.38   -1,211,374.04
             司            道安装公司沈阳惠天房
             子公 房地产 房地产
    地产开发有                            1000 万元   161,019,810.93   22,159,623.28                   -1,397,094.34   -1,082,863.01
             司     开发   开发限公司沈阳市热力
             子公          市政工
    工程设计研                            600 万元     35,979,851.23   34,153,073.03   18,321,520.00    7,349,166.42    5,511,396.70
             司            程设计究院沈阳惠天股
             子公          股权投
    权投资有限                            500 万元      2,892,626.20   -3,409,047.89                     -127,130.24     -127,130.24
             司            资等公司秦皇岛惠天
             子公          正餐、住
    度假酒店有                            50 万元      19,428,055.01   -7,217,263.24      25,360.00      -835,271.19     -835,271.19
             司            宿等限公司
                           供热、安沈阳惠天棋
             子公          装工程、
    盘山供热有          供暖              3000 万元   220,032,684.68   21,297,564.95   23,584,937.15 -12,844,091.01    -9,420,581.55
             司            供热技限责任公司
                           术咨询
                           供热、安沈阳惠天辽
             参股          装工程、
    北供热有限          供暖              500 万元     42,661,555.62 -12,620,529.88     9,166,941.45   -2,116,290.46   -1,895,218.04
             公司          供热技责任公司
                           术咨询
                                                                                 沈阳惠天热电股份有限公司 2013 半年度报告全文
                                供暖、供沈阳惠天热
                参股            汽、热力
    电第九供热             供暖                1000 万元     75,463,050.88   11,502,591.16        8,194,272.67     -4,644,087.93        -3,736,113.70
                公司            供暖工有限公司
                                程5、非募集资金投资的重大项目情况
                                                                                                                               单位:万元
                                                                       截至报告期末累计
    项目名称                  计划投资总额         本报告期投入金额                               项目进度            项目收益情况
                                                                         实际投入金额
    热源改造                              2,895.51                637.97              637.97                      22%
    外网改造                              1,672.33              1,090.98            1,090.98                      65%
    内网及分户改造                           1,175.5              220.29              220.29                      20%
    专项工程                                 4,934.3                468                  468                       9%
    续建工程                                 1,728.7                  30                     30                    2%
    煤粉炉改造工程                           19,200                46.61               46.61                     0.24%
         合计                        31,606.34              2,493.85            2,493.85              --                       --六、对 2013 年 1-9 月经营业绩的预计预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明□ 适用 √ 不适用七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明不适用八、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 √ 不适用公司 2012 年年度股东大会审议通过的利润分配方案为不分配、不转增。十、本报告期利润分配及资本公积金转增股本预案
    报告期内,公司无利润分配及资本公积金转增股本的预案。
                                                               沈阳惠天热电股份有限公司 2013 半年度报告全文十一、报告期内接待调研、沟通、采访等活动登记表
                                                                                   谈论的主要内容及提供的
    接待时间           接待地点        接待方式     接待对象类型       接待对象
                                                                                             资料
                                                                                  咨询水务集团置换情况,
    2013 年 01 月 24 日 公司投融资部   电话沟通       个人             投资者
                                                                                  未提供资料。
                                                                                  咨询水务集团置换情况,
    2013 年 02 月 18 日 公司投融资部   电话沟通       个人             投资者
                                                                                  未提供资料。
                                                                                  咨询公司分红情况,未提
    2013 年 04 月 27 日 公司投融资部   电话沟通       个人             投资者
                                                                                  供资料。
                                                                                  咨询定向增发项目是否进
    2013 年 05 月 16 日 公司投融资部   电话沟通       个人             投资者
                                                                                  行,未提供资料。
                                                                                  咨询公司未来发展,未提
    2013 年 05 月 28 日 公司投融资部   电话沟通       个人             投资者
                                                                                  供资料。
                                                                    沈阳惠天热电股份有限公司 2013 半年度报告全文
                                          第五节 重要事项一、公司治理情况
    1、报告期内,公司董事会严格按照《公司法》、《深圳证券交易所股票上市规则》及《公司章程》等相关法律法规的规定,不断完善公司法人治理结构、健全公司内控体系,进一步规范公司运作,通过督导检查加强公司内部控制,提高公司治理水平。
    2、按照财政部、中国证监会等五部委及深交所的要求,公司专门聘请了审计机构对公司内部控制进行专业审计,并于2012年度报告中披露公司内控自我评价报告,通过实施、完善内部控制制度,不断提高经营管理和规范运作水平。
    3、报告期内,公司进一步深化组织机构改革,进一步明晰各部门工作职责,理顺业务流程,使公司管理水平和工作效率得到有效提高。二、重大诉讼仲裁事项√ 适用 □ 不适用诉讼(仲裁)基本情 涉案金额(万 是否形成预计 诉讼(仲裁) 诉讼(仲裁)审理 诉讼(仲裁)判决
                                                                                        披露日期      披露索引
       况            元)          负债       进展       结果及影响        执行情况
    1994 年 11 月 25                           一、市中法 一、市中法审理
    日,沈阳锅炉总厂                           审理阶段    阶段
    (以下简称:“锅                           2006 年 2 月 1、被告沈阳锅炉
    炉厂”)与国家开                           18 日彭博   总厂给付原告彭
    发银行签订《借款                           向沈阳市    博借款本金人民
    合同》,约定:锅                           法院提起    币本金 960 万元
    炉厂向国家开发                             诉讼,请求 及利息 1253 万元
    银行借款人民币                             锅炉总厂    (利息从 2005 年
    960 万元,贷款期                           偿还本金    9 月 21 日起至本
    限 4 年。本公司为                          及利息、本 判决确定的给付
                                                                                       2013 年 04 月 2012 年度报
    该笔贷款提供不          2,213 是           公司负责    之日止按同期中
                                                                                       19 日        告
    可撤销担保。贷款                           连带责任。 国人民银行有关
    到期后,锅炉厂未                           2006 年 4 月 贷款利率规定计
    偿还贷款本息。                             29 日,惠天 算)
    1999 年 12 月 29                           公司收到    2、惠天公司承担
    日,国家开发银行                           沈阳市民    被告锅炉厂给付
    将上述债权转让                             法院        原告彭博本金人
    给中国信达资产                             (2006)沈 民币 960 万元及
    管理公司。2005                             中民(3) 利息 1253 万元的
    年 12 月 23 日,中                         合初字第    连带责任。
    国信达资产管理                             119 号民事 二、省高法审理
                                              沈阳惠天热电股份有限公司 2013 半年度报告全文
    公司将该笔债权      判决书       阶段
    项下的本金及利      二、省高法 1、维持市法院
    息转让给彭博。彭    审理阶段     【2006】沈中民
    博于 2006 年 2 月   2009 年 9 月 (3)合初字第
    18 日向沈阳市中     30 日,惠天 119 号民事判决
    级人民法院提起      公司收到     主文第二、三项。
    诉讼,请求锅炉厂    辽宁省高     (原审主文第二
    偿还本金及利息、    级法院对     项:惠天公司对
    本公司负连带责      该案下达     上述款项承担连
    任。                的民事判     带责任:原审主文
                    决书。债权 第三项:惠天公
                    人彭博向     司承担保证责任
                    辽宁省高     后,有权向锅炉
                    级法院提     厂追偿。)
                    出申请,该 2、变更沈阳市中
                    院于 2011    级人民法院
                    年 7 月 25   2006】沈中民(3)
                    日将此案     合初字第 119 号
                    移交给营     民事判决主文第
                    口市中级     一项为:沈阳锅
                    人民法院     炉总厂给付彭博
                    执行。       借款本金人民币
                    三、最高法 本金 960 万元及
                    审理阶段     利息 1253 万元。
                    惠天热电     上述款项,于本
                    已向最高     判决生效后 10 日
                    人民法院     内给付,逾期给
                    申诉,2012 付则按《中华人
                    年 8 月 17   民共和国民事诉
                    日最高人     讼法》第二百二
                    民法院对     十九条规定执
                    该案当事     行。
                    人进行了     3、变更沈阳市中
                    询问,现该 级人民法院
                    案正在省     【2006】沈中民
                    高法复查     (3)合初字第
                    之中。       119 号民事判决
                                 主文第四项为:
                                 驳回彭博的其他
                                 诉讼请求。一审
                                 案件受理费
                                 134,160 元,由锅
                                 炉总厂承担;二
                                 审案件受理费
                                                            沈阳惠天热电股份有限公司 2013 半年度报告全文
                                                 120,660 元,由沈
                                                 阳惠天热电股份
                                                 有限公司负担。
                                  一、市中法
                                  审理阶段
                                                 一、市中法审理
    1997 年 7 月 11 日,              2007 年 7
                                                 阶段
    本公司与沈阳科                    月,本公司
                                                 判令沈阳科讯集
    讯集团签订合作                    向沈阳市
                                                 团偿还本公司借
    协议,该协议约                    中级人民
                                                 款本金 747 万元 本公司查处科
    定:“沈阳科讯集                  法院提起
                                                 及相应利息(利 讯集团位于沈
    团负责从美国进                    诉讼。2007
                                                 息从 1997 年 7 月 阳市沈河区正
    口废铝 1000 吨至                  年 12 月,
                                                 24 日起至本判决 阳街 196 号
    大连港,并负责办                  沈阳市中
                                                 确定的给付之日 5258 平方米的
    理一切手续,负责                  级人民法
                                                 止按同期中国人 房产一处,申请
    采购、销售等责                    院做出判
                                                 民银行有关贷款 沈阳市中级人         2013 年 04 月 2012 年度报
    任。本公司向该集        747 否    决【2007】
                                                 利率规定计算)。 民法院予以轮       19 日        告
    团支付人民币                      沈中民三
                                                 1                  候查封。沈阳市
    1000 万元,该集团                 合初字第
                                                 1                  中级人民法院
    保证在 1997 年 12                 280 号判决
                                                 二、省高法审理 执行局于 2011
    月 25 日前将本金                  二、省高法
                                                 阶段               年 9 月将该房
    1000 万元以及                     审理阶段
                                                 辽宁省高级人民 产进行了轮候
    20%利润返还”。                   沈阳科讯
                                                 法院于 2009 年 6 查封。
    此后,该集团仅返                  集团对上
                                                 月 3 日对该案件
    还本金 253 万元,                 述判决不
                                                 下达了终审判决
    欠本金 747 万元及                 服,向辽宁
                                                 书;驳回原告上
    利息。                            省高级人
                                                 诉,维持原判。
                                  民法院提
                                  起上诉2010 年 10 月至2011 年 2 月期间,
    惠天热电先后将                    2012 年 7 月
    6000 万元的热费                   9 日公司诉
                                                 沈阳市中级人民
    预付款支付给沈                    讼至沈阳
                                                 法院对案件进行
    阳热电厂和华泰                    市中级人                                           2013 年 04 月 2012 年度报
                       802.7 否                  了开庭审理,目
    热电厂,根据结算                  民法院请                                           19 日        告
                                                 前此案正在审理
    单实际结算金额                    求返还
                                                 中。
    为 52543321 元,                  8027363.49
    沈阳热电厂和华                    元泰热电应返还剩余款 7456679 元三、媒体质疑情况□ 适用 √ 不适用
                                                                         沈阳惠天热电股份有限公司 2013 半年度报告全文本报告期公司无媒体普遍质疑事项。四、破产重整相关事项报告期内,公司无破产重组相关事项。五、资产交易事项1、收购资产情况报告期内公司无收购资产情况。2、出售资产情况报告期内公司无出售资产情况。3、企业合并情况报告期内公司无企业合并情况。六、公司股权激励的实施情况及其影响不适用七、重大关联交易1、与日常经营相关的关联交易
                                                            关联交易 占同类交                可获得的
    关联交易              关联交易 关联交易 关联交易 关联交易                         关联交易
           关联关系                                         金额(万 易金额的                同类交易 披露日期 披露索引
    方                   类型     内容     定价原则   价格                         结算方式
                                                              元)      比例(%)                市价沈阳城市 控股股东
                                                                                                        2012 年公用集团 之母公司
                      采购商品 煤炭                          30,766.7                                   07 月 27 2012-28煤炭有限 的全资子
                                                                                                        日
    公司       公司沈阳城市 控股股东
                                                                                                        2012 年公用集团 之母公司
                      运输     煤炭运输                      1,436.47                                   09 月 28 2012-41物流有限 的全资子
                                                                                                        日
    公司       公司
    合计                                         --       --    32,203.17     --         --         --           --     --
                                                                    沈阳惠天热电股份有限公司 2013 半年度报告全文2、资产收购、出售发生的关联交易不适用3、共同对外投资的重大关联交易不适用4、关联债权债务往来是否存在非经营性关联债权债务往来□ 是 √ 否5、其他重大关联交易1、报告期内,为调整存量资产结构、改善资产状况、减少亏损因素,公司将持有的沈阳水务集团有限公司4.06%股权同关联方沈阳城市公用集团有限公司持有的沈阳储运集团有限公司40.43%股权进行等价置换,具体详见公告2013-02。2、报告期内,公司拟向大股东之母公司沈阳城市公用集团有限公司采购煤炭及煤炭运输服务,由于中小股东对此项议案存在疑义,已取消审议该议案,具体详见公告2013-09、2013-26、2013-33。重大关联交易临时报告披露网站相关查询
               临时公告名称                     临时公告披露日期                 临时公告披露网站名称沈阳惠天热电股份有限公司资产置换暨关
                                         2013 年 01 月 10 日            巨潮资讯网联交易公告沈阳惠天热电股份有限公司预计 2013-2014
                                         2013 年 02 月 19 日            巨潮咨询网年采暖期日常关联交易的公告沈阳惠天热电股份有限公司预计 2013-2014
                                         2013 年 06 月 26 日            巨潮资讯网年采暖期日常关联交易的公告沈阳惠天热电股份有限公司关于股东大会
                                         2013 年 07 月 09 日            巨潮资讯网取消部分议案的公告八、重大合同及其履行情况1、托管、承包、租赁事项情况(1)托管情况托管情况说明不适用为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用
                                                                             沈阳惠天热电股份有限公司 2013 半年度报告全文(2)承包情况承包情况说明不适用为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用(3)租赁情况租赁情况说明不适用为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用2、担保情况
                                                                                                                   单位:万元
                                   公司对外担保情况(不包括对子公司的担保)
                                                                                                                   是否为关
                     担保额度               实际发生日期
                                                                                                       是否履行 联方担保
    担保对象名称      相关公告   担保额度     (协议签署         实际担保金额    担保类型      担保期
                                                                                                            完毕    (是或
                     披露日期                   日)
                                                                                                                        否)
    报告期内审批的对外担保额度                                      报告期内对外担保实际发生
                                                            0                                                                  0
    合计(A1)                                                      额合计(A2)
    报告期末已审批的对外担保额                                      报告期末实际对外担保余额
                                                            0                                                                  0
    度合计(A3)                                                    合计(A4)
                                               公司对子公司的担保情况
                                                                                                                   是否为关
                     担保额度               实际发生日期
                                                                                                       是否履行 联方担保
    担保对象名称      相关公告   担保额度     (协议签署         实际担保金额    担保类型      担保期
                                                                                                            完毕    (是或
                     披露日期                   日)
                                                                                                                        否)
    沈阳第二热力供暖 2012 年 04                 2012 年 07 月                      连带责任保
                                    5,000                              5,000                一年       否          是
    公司                月 27 日                18 日                              证
    沈阳第二热力供暖 2012 年 04                 2013 年 02 月                      连带责任保
                                   10,000                             10,000                半年       否          是
    公司                月 24 日                01 日                              证
    沈阳第二热力供暖 2012 年 04                 2013 年 05 月                      连带责任保
                                    3,000                              3,000                半年       否          是
    公司                月 27 日                08 日                              证
    报告期内审批对子公司担保额                                      报告期内对子公司担保实际
                                                            0                                                                  0
    度合计(B1)                                                    发生额合计(B2)
    报告期末已审批的对子公司担                          18,000 报告期末对子公司实际担保                                     18,000
                                                                      沈阳惠天热电股份有限公司 2013 半年度报告全文
    保额度合计(B3)                                          余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                  报告期内担保实际发生额合
                                                     0                                                                  0
    (A1+B1)                                                 计(A2+B2)
    报告期末已审批的担保额度合                                报告期末实际担保余额合计
                                                 18,000                                                         18,000
    计(A3+B3)                                               (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例(%)                                                                 14.27%其中:3、其他重大合同无4、其他重大交易报告期内,公司无其他重大交易。九、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项
              承诺事项                  承诺方            承诺内容         承诺时间        承诺期限        履行情况股改承诺收购报告书或权益变动报告书中所作承诺资产重组时所作承诺首次公开发行或再融资时所作承诺
                                                    公司完成收购
                                                    五里河锅炉房
                                                    资产后,截至
                                                    2015 年年末若
                                                    2013-2015 年度
                                                    实际实现净利
                                                    润累计金额或
                                     沈阳城市公用   净现金流累计      2012 年 11 月 23
    其他对公司中小股东所作承诺                                                               2013 年-2015 年 未到履行期限
                                     集团有限公司   金额(经审计) 日
                                                    低于评估报告
                                                    所述的同期预
                                                    计净利润总和
                                                    或净现金流总
                                                    和,惠涌公司将
                                                    按受让价格回
                                                    购该项资产,若
                                                                    沈阳惠天热电股份有限公司 2013 半年度报告全文
                                                  届时惠涌公司
                                                  无能力回购,则
                                                  公用集团出资
                                                  回购。
                                                  为降低水务集
                                                  团与储运集团
                                                  置换风险,保证
                                                  上市公司及其
                                                  他股东的利益,
                                                  公用集团就本
                                                  次置入资产做
                                                  出补偿承诺:在
                                                  置换成功后,除
                                                  因不可抗力事
                                                  件外(如地震、
                                                  风灾、水灾、火
                                                  灾、战争以及其
                                                  他不能预见并
                                                  且对其发生和
                                                  后果不能防止
                                                  或避免的),若
                                   沈阳城市公用   注入惠天热电      2013 年 01 月 06
                                                                                       2013 年-2015 年 未到履行期限
                                   集团有限公司   公司的储运集      日
                                                  团 40.43%股权
                                                  在 2013、2014、
                                                  2015 年年度经
                                                  审计股权投资
                                                  价值低于本次
                                                  置换的价值,公
                                                  用集团将按置
                                                  换价格回购;储
                                                  运集团 2013、
                                                  2014、2015 年度
                                                  三年累计净利
                                                  润低于 500 万
                                                  元,惠天热电按
                                                  比例应分享利
                                                  润的差额部分
                                                  公用集团将以
                                                  现金方式补足。
    承诺是否及时履行                   否未完成履行的具体原因及下一步计划
                                   未到承诺时点(如有)
                                           沈阳惠天热电股份有限公司 2013 半年度报告全文十、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否十一、处罚及整改情况整改情况说明□ 适用 √ 不适用十二、其他重大事项的说明报告期内,公司无其他需要说明的重大事项。
                                                                      沈阳惠天热电股份有限公司 2013 半年度报告全文
                                    第六节 股份变动及股东情况一、股份变动情况
                                本次变动前                  本次变动增减(+,-)                     本次变动后
                                                                   公积金转
                           数量        比例(%) 发行新股     送股              其他       小计         数量        比例(%)
                                                                      股
    一、有限售条件股份          40,122       0.02%                                -19,199     -19,199     20,923         0.01%
    5、高管股份                 40,122       0.02%                                -19,199     -19,199     20,923         0.01%
                         266,376,3                                                                  266,395,5
    二、无限售条件股份                      99.98%                                 19,199     19,199                   99.99%
                                  66                                                                         65
                         266,376,3                                                                  266,395,5
    1、人民币普通股                         99.98%                                 19,199     19,199                     0.01%
                                  66                                                                         65
                         266,416,4                                                                  266,416,4
    三、股份总数                              100%                                                                       100%
                                  88                                                                         88股份变动的原因□ 适用 √ 不适用股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用二、公司股东数量及持股情况
                                                                                                                  单位:股
    报告期末股东总数                                                                                                    21,546
                                              持股 5%以上的股东持股情况
                                                            报告期 持有有 持有无            质押或冻结情况
                                                   报告期
                                                            内增减 限售条 限售条
    股东名称          股东性质       持股比例(%) 末持股
                                                            变动情 件的股 件的股        股份状态              数量
                                                    数量
                                                              况   份数量 份数量
                                                                 沈阳惠天热电股份有限公司 2013 半年度报告全文
    沈阳供暖集团有                                  93,525,                 93,525,
                 国有法人               35.1%             0         0             质押                 46,750,000
    限公司                                             059                     059
    宁波宁电投资发                                  9,672,7
                 境内非国有法人         3.63%
    展有限公司                                          45华润深国投信托
    有限公司-泽熙                                  9,449,7
                 境内非国有法人         3.55%
    1 期单一资金信                                      26托中国民生银行-
    华商策略精选灵                                  5,990,6
                 境内非国有法人         2.25%
    活配置混合型证                                      93券投资基金中国民生银行股
    份有限公司-华                                  5,987,7
                 境内非国有法人         2.25%
    商领先企业混合                                      00型证券投资基金
                                                3,514,2
    喻建华           境内自然人             1.32%
                                                    60上海新理想实业
                                                3,000,0
    发展(集团)有 境内非国有法人           1.13%
                                                    00限公司中国建设银行-华商价值共享灵
                                                2,007,0
    活配置混合型发 境内非国有法人           0.75%
                                                    62起式证券投资基金中融国际信托有
                                                1,500,5
    限公司-中融增 境内非国有法人           0.56%
                                                    00强 77 号
    宁兆辉           境内自然人             0.36% 955,696战略投资者或一般法人因配售新股成为前 10 名股东的情况(如有)无(参见注 3)上述股东关联关系或一致行动的
                                  无说明
                                       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
    沈阳供暖集团有限公司                                               93,525,059 人民币普通股             93,525,059
                                         沈阳惠天热电股份有限公司 2013 半年度报告全文
    宁波宁电投资发展有限公司                    9,672,745 人民币普通股         9,672,745华润深国投信托有限公司-泽熙 1
                                            9,449,726 人民币普通股         9,449,726期单一资金信托中国民生银行-华商策略精选灵
                                            5,990,693 人民币普通股         5,990,693活配置混合型证券投资基金中国民生银行股份有限公司-华
                                            5,987,700 人民币普通股         5,987,700商领先企业混合型证券投资基金
    喻建华                                      3,514,260 人民币普通股         3,514,260上海新理想实业发展(集团)有限
                                            3,000,000 人民币普通股         3,000,000公司中国建设银行-华商价值共享灵
    活配置混合型发起式证券投资基                2,007,062 人民币普通股         2,007,062金中融国际信托有限公司-中融增
                                            1,500,500 人民币普通股         1,500,500强 77 号
    宁兆辉                                        955,696 人民币普通股           955,696前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和
                                 无前 10 名股东之间关联关系或一致行动的说明参与融资融券业务股东情况说明
                                 无(如有)(参见注 4)公司股东在报告期内是否进行约定购回交易□ 是 √ 否三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                                    沈阳惠天热电股份有限公司 2013 半年度报告全文
                         第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2012 年年报。二、公司董事、监事、高级管理人员变动情况
       姓名         担任的职务          类型          日期                            原因
    赵诚            副总经理         离职          2013 年 04 月 25 日 工作变动
                                                           沈阳惠天热电股份有限公司 2013 半年度报告全文
                                     第八节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:沈阳惠天热电股份有限公司
                                                                                                  单位:元
                  项目                  期末余额                               期初余额流动资产:
    货币资金                                      183,182,105.22                          492,131,834.31
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                           52,318.60                            3,453,340.00
    应收账款                                      329,723,363.79                          212,261,888.40
    预付款项                                       85,597,468.32                          143,324,812.68
    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                                     31,496,960.80                           57,680,121.68
    买入返售金融资产
    存货                                          191,734,978.23                          174,193,624.85
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                       821,787,194.96                         1,083,045,621.92
                                   沈阳惠天热电股份有限公司 2013 半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资          292,557,034.64                         292,575,293.20
    投资性房地产
    固定资产             1,646,564,163.25                      1,728,213,157.40
    在建工程               40,151,095.30                          25,672,686.46
    工程物资                   24,900.00                              24,900.00
    固定资产清理
    生产性生物资产
    油气资产
    无形资产              126,854,571.19                         129,240,903.39
    开发支出
    商誉
    长期待摊费用
    递延所得税资产         64,845,227.81                          51,063,805.47
    其他非流动资产
    非流动资产合计           2,170,996,992.19                      2,226,790,745.92
    资产总计                 2,992,784,187.15                      3,309,836,367.84流动负债:
    短期借款              904,670,000.00                         340,000,000.00
    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               62,818,642.45
    应付账款              276,736,595.15                         351,907,043.68
    预收款项               45,955,380.85                         680,214,161.47
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬              864,176.94                            871,055.37
    应交税费               -14,309,837.31                           -361,203.40
                                             沈阳惠天热电股份有限公司 2013 半年度报告全文
    应付利息                         5,915,000.00                          10,295,000.00
    应付股利
    其他应付款                      54,894,788.88                          69,161,225.35
    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          16,000,000.00                          16,000,000.00
    其他流动负债                   200,000,000.00                         400,000,000.00
    流动负债合计                       1,553,544,746.96                      1,868,087,282.47非流动负债:
    长期借款                        39,000,000.00                          39,000,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债                        16,406,082.40                          16,406,082.40
    递延所得税负债
    其他非流动负债                 119,754,702.93                         135,631,312.83
    非流动负债合计                      175,160,785.33                         191,037,395.23
    负债合计                           1,728,705,532.29                      2,059,124,677.70所有者权益(或股东权益):
    实收资本(或股本)             266,416,488.00                         266,416,488.00
    资本公积                       646,884,373.85                         646,884,373.85
    减:库存股
    专项储备                        23,722,463.02                          23,158,091.71
    盈余公积                       113,352,845.88                         113,352,845.88
    一般风险准备
    未分配利润                     211,298,785.66                         196,191,692.03
    外币报表折算差额
    归属于母公司所有者权益合计         1,261,674,956.41                      1,246,003,491.47
    少数股东权益                     2,403,698.45                           4,708,198.67
    所有者权益(或股东权益)合计       1,264,078,654.86                      1,250,711,690.14负债和所有者权益(或股东权益)总
                                   2,992,784,187.15                      3,309,836,367.84计
                                                                  沈阳惠天热电股份有限公司 2013 半年度报告全文
    法定代表人:李久旭                   主管会计工作负责人:李俊山                       会计机构负责人:王雅静2、母公司资产负债表编制单位:沈阳惠天热电股份有限公司
                                                                                                       单位:元
                 项目                         期末余额                                期初余额流动资产:
    货币资金                                              57,762,001.90                          262,280,245.29
    交易性金融资产
    应收票据
    应收账款                                              98,565,357.59                           50,746,330.21
    预付款项                                              46,766,135.95                           55,520,476.27
    应收利息
    应收股利
    其他应收款                                           539,324,449.33                          509,042,883.40
    存货                                                  26,123,545.37                           60,336,389.89
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                             768,541,490.14                          937,926,325.06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                                         665,849,952.97                          665,868,211.53
    投资性房地产
    固定资产                                             649,270,913.88                          682,106,085.55
    在建工程                                              27,929,132.38                           21,204,644.14
    工程物资                                                  24,900.00                               24,900.00
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                              75,999,591.91                           77,472,578.95
    开发支出
    商誉
                                       沈阳惠天热电股份有限公司 2013 半年度报告全文
    长期待摊费用
    递延所得税资产             42,409,061.54                          32,487,958.78
    其他非流动资产
    非流动资产合计               1,461,483,552.68                      1,479,164,378.95
    资产总计                     2,230,025,042.82                      2,417,090,704.01流动负债:
    短期借款                  534,670,000.00                         210,000,000.00
    交易性金融负债
    应付票据                   25,825,782.28
    应付账款                   93,990,690.87                         148,812,469.13
    预收款项                   10,712,787.56                         237,594,879.17
    应付职工薪酬                  761,422.38                            769,688.58
    应交税费                   -12,503,977.60                         -3,022,146.46
    应付利息                    5,915,000.00                          10,295,000.00
    应付股利
    其他应付款                 58,706,606.20                          66,445,635.83
    一年内到期的非流动负债     16,000,000.00                          16,000,000.00
    其他流动负债              200,000,000.00                         400,000,000.00
    流动负债合计                  934,078,311.69                       1,086,895,526.25非流动负债:
    长期借款                   39,000,000.00                          39,000,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债                   16,406,082.40                          16,406,082.40
    递延所得税负债
    其他非流动负债             38,198,582.21                          43,059,088.01
    非流动负债合计                 93,604,664.61                          98,465,170.41
    负债合计                     1,027,682,976.30                      1,185,360,696.66所有者权益(或股东权益):
    实收资本(或股本)        266,416,488.00                         266,416,488.00
    资本公积                  646,884,373.85                         646,884,373.85
    减:库存股
    专项储备                    4,630,719.30                           5,411,912.00
                                                                   沈阳惠天热电股份有限公司 2013 半年度报告全文
    盈余公积                                             113,352,845.88                           113,352,845.88
    一般风险准备
    未分配利润                                           171,057,639.49                           199,664,387.62
    外币报表折算差额
    所有者权益(或股东权益)合计                             1,202,342,066.52                         1,231,730,007.35负债和所有者权益(或股东权益)总
                                                         2,230,025,042.82                         2,417,090,704.01计
    法定代表人:李久旭                   主管会计工作负责人:李俊山                        会计机构负责人:王雅静3、合并利润表编制单位:沈阳惠天热电股份有限公司
                                                                                                          单位:元
                  项目                        本期金额                                 上期金额
    一、营业总收入                                            856,946,434.00                           799,955,219.30
    其中:营业收入                                       856,946,434.00                           799,955,219.30
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                            850,837,638.48                           788,552,943.67
    其中:营业成本                                       776,697,426.51                           703,054,157.86
           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                                   2,400,914.21                             2,912,223.57
           销售费用                                         8,771,584.45                             5,291,910.72
           管理费用                                        40,136,259.57                            46,585,846.22
           财务费用                                        21,714,448.02                            27,379,273.62
           资产减值损失                                      1,117,005.72                            3,329,531.68
    加:公允价值变动收益(损失以“-”号填列)
                                                                    沈阳惠天热电股份有限公司 2013 半年度报告全文
           投资收益(损失以“-”号
                                                               -18,258.56                             -316,216.52填列)
           其中:对联营企业和合营
                                                                                                      -316,216.52企业的投资收益
           汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                           6,090,536.96                           11,086,059.11
    加:营业外收入                                         12,936,624.93                           10,276,783.60
    减:营业外支出                                             18,694.02                             259,454.90
           其中:非流动资产处置损失四、利润总额(亏损总额以“-”号填
                                                            19,008,467.87                           21,103,387.81列)
    减:所得税费用                                          6,205,874.46                            7,209,562.77
    五、净利润(净亏损以“-”号填列)                          12,802,593.41                           13,893,825.04
    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                             15,107,093.63                           14,838,396.91
    少数股东损益                                           -2,304,500.22                             -944,571.87
    六、每股收益:                                     --                                      --
    (一)基本每股收益                                           0.0567                                  0.0557
    (二)稀释每股收益                                           0.0567                                  0.0557七、其他综合收益
    八、综合收益总额                                            12,802,593.41                           13,893,825.04
    归属于母公司所有者的综合收益
                                                            15,107,093.63                           14,838,396.91总额
    归属于少数股东的综合收益总额                           -2,304,500.22                             -944,571.87
    法定代表人:李久旭                     主管会计工作负责人:李俊山                       会计机构负责人:王雅静4、母公司利润表编制单位:沈阳惠天热电股份有限公司
                                                                                                         单位:元
                 项目                           本期金额                                上期金额
    一、营业收入                                               291,567,046.83                          309,924,845.53
    减:营业成本                                          297,844,029.10                          252,506,067.34
                                                                   沈阳惠天热电股份有限公司 2013 半年度报告全文
         营业税金及附加                                      428,175.28                              909,997.80
         销售费用                                          3,566,908.58                             1,694,688.29
         管理费用                                         22,539,805.21                            26,829,849.80
         财务费用                                         14,863,821.26                            19,231,364.69
         资产减值损失                                       -150,643.97                              924,481.30
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填
                                                              -18,258.56                             -316,216.52列)
         其中:对联营企业和合营企
                                                                                                     -316,216.52业的投资收益
    二、营业利润(亏损以“-”号填列)                        -47,543,307.19                            7,512,179.79
    加:营业外收入                                        9,025,456.30                             8,468,160.46
    减:营业外支出                                           10,000.00                                30,000.00
         其中:非流动资产处置损失三、利润总额(亏损总额以“-”号填
                                                          -38,527,850.89                           15,950,340.25列)
    减:所得税费用                                        -9,921,102.76                            4,105,438.97
    四、净利润(净亏损以“-”号填列)                        -28,606,748.13                           11,844,901.28
    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                                          -28,606,748.13                           11,844,901.28
    法定代表人:李久旭                    主管会计工作负责人:李俊山                       会计机构负责人:王雅静5、合并现金流量表编制单位:沈阳惠天热电股份有限公司
                                                                                                        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                         98,556,920.97                           120,436,354.01
    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
                                             沈阳惠天热电股份有限公司 2013 半年度报告全文
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还
    收到其他与经营活动有关的现金    46,421,425.45                          16,019,521.52
    经营活动现金流入小计                144,978,346.42                         136,455,875.53
    购买商品、接受劳务支付的现金   505,352,369.02                         356,416,405.41
    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
                                    101,010,141.68                          87,865,567.10金
    支付的各项税费                  18,320,839.69                          19,142,100.47
    支付其他与经营活动有关的现金    22,335,728.27                          22,278,550.04
    经营活动现金流出小计                647,019,078.66                         485,702,623.02
    经营活动产生的现金流量净额          -502,040,732.24                       -349,246,747.49二、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
                                         56,973.47                               3,000.00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                     56,973.47                               3,000.00
    购建固定资产、无形资产和其他
                                    142,967,471.52                         123,242,001.47长期资产支付的现金
                                                                  沈阳惠天热电股份有限公司 2013 半年度报告全文
    投资支付的现金                                                                                   900,000.00
    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                                     142,967,471.52                          124,142,001.47
    投资活动产生的现金流量净额                               -142,910,498.05                         -124,139,001.47三、筹资活动产生的现金流量:
    吸收投资收到的现金                                                                              4,900,000.00
    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                                   846,670,000.00                          525,200,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                     846,670,000.00                          530,100,000.00
    偿还债务支付的现金                                   482,000,000.00                          390,000,000.00
    分配股利、利润或偿付利息支付
                                                          28,668,498.80                           31,588,885.34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                                     510,668,498.80                          421,588,885.34
    筹资活动产生的现金流量净额                               336,001,501.20                          108,511,114.66四、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                             -308,949,729.09                         -364,874,634.30
    加:期初现金及现金等价物余额                         482,306,566.91                          582,657,402.46
    六、期末现金及现金等价物余额                             173,356,837.82                          217,782,768.16
    法定代表人:李久旭                   主管会计工作负责人:李俊山                       会计机构负责人:王雅静6、母公司现金流量表编制单位:沈阳惠天热电股份有限公司
                                                                                                        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:
                                             沈阳惠天热电股份有限公司 2013 半年度报告全文
    销售商品、提供劳务收到的现金    13,249,819.90                          32,922,892.91
    收到的税费返还
    收到其他与经营活动有关的现金      9,883,110.46                          8,920,221.96
    经营活动现金流入小计                 23,132,930.36                          41,843,114.87
    购买商品、接受劳务支付的现金   179,959,190.27                         142,161,324.25
    支付给职工以及为职工支付的现
                                     41,576,240.65                          38,081,603.91金
    支付的各项税费                    1,445,318.87                          4,651,562.73
    支付其他与经营活动有关的现金    38,430,513.04                         154,161,411.93
    经营活动现金流出小计                261,411,262.83                         339,055,902.82
    经营活动产生的现金流量净额          -238,278,332.47                       -297,212,787.95二、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
                                     68,239,067.69                          79,516,973.40长期资产支付的现金
    投资支付的现金                                                          5,100,000.00
    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                 68,239,067.69                          84,616,973.40
    投资活动产生的现金流量净额           -68,239,067.69                        -84,616,973.40三、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             526,670,000.00                         312,200,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                526,670,000.00                         312,200,000.00
    偿还债务支付的现金             402,000,000.00                          70,000,000.00
                                                                           沈阳惠天热电股份有限公司 2013 半年度报告全文
    分配股利、利润或偿付利息支付
                                                                  22,670,843.23                                 7,835,109.79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                                             424,670,843.23                                77,835,109.79
    筹资活动产生的现金流量净额                                       101,999,156.77                              234,364,890.21四、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                                 -204,518,243.39                                -147,464,871.14
    加:期初现金及现金等价物余额                                 258,140,247.06                              156,413,745.37
    六、期末现金及现金等价物余额                                      53,622,003.67                                 8,948,874.23
    法定代表人:李久旭                        主管会计工作负责人:李俊山                              会计机构负责人:王雅静7、合并所有者权益变动表编制单位:沈阳惠天热电股份有限公司本期金额
                                                                                                                    单位:元
                                                                         本期金额
                                                 归属于母公司所有者权益
             项目                                                                                      少数股东 所有者权
                             实收资
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                             其他    权益       益合计
                                        积      股     备           积      险准备    利润
                             股本)
                             266,416 646,884,        23,158,0 113,352,               196,191,          4,708,198 1,250,711,一、上年年末余额
                             ,488.00   373.85          91.71      845.88              692.03                 .67     690.14
    加:会计政策变更
           前期差错更正
           其他
                             266,416 646,884,        23,158,0 113,352,               196,191,          4,708,198 1,250,711,二、本年年初余额
                             ,488.00   373.85          91.71      845.88              692.03                 .67     690.14
    三、本期增减变动金额(减少                           564,371.                        15,107,0          -2,304,50 13,366,964
    以“-”号填列)                                            31                         93.63                0.22         .72
                                                                                     15,107,0          -2,304,50 12,802,593(一)净利润
                                                                                       93.63                0.22         .41(二)其他综合收益
                                                                                     15,107,0          -2,304,50 12,802,593上述(一)和(二)小计
                                                                                       93.63                0.22         .41(三)所有者投入和减少资本
                                                                           沈阳惠天热电股份有限公司 2013 半年度报告全文1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配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
                                                      564,371.
    (六)专项储备                                                                                                     564,371.31
                                                             31
                                                      4,058,65                                                     4,058,651.1.本期提取
                                                          1.19                                                            19
                                                      3,494,27                                                     3,494,279.2.本期使用
                                                          9.88                                                            88(七)其他
                              266,416 646,884,        23,722,4 113,352,              211,298,          2,403,698 1,264,078,四、本期期末余额
                              ,488.00   373.85          63.02     845.88              785.66                 .45      654.86上年金额
                                                                                                                     单位:元
                                                                        上年金额
                                                  归属于母公司所有者权益
             项目                                                                                      少数股东 所有者权
                              实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                              本(或                                                            其他    权益        益合计
                                         积      股     备         积       险准备    利润
                              股本)
                              266,416 647,241,        20,516,3 112,834,              168,210,          20,576,09 1,235,795,一、上年年末余额
                              ,488.00   373.85          95.00     801.20              617.16                9.65      774.86
    加:同一控制下企业合并产生的追溯调整
                                                                    沈阳惠天热电股份有限公司 2013 半年度报告全文
    加:会计政策变更
          前期差错更正
          其他
                             266,416 647,241,   20,516,3 112,834,           168,210,        20,576,09 1,235,795,二、本年年初余额
                             ,488.00   373.85     95.00    801.20            617.16              9.65      774.86
    三、本期增减变动金额(减少                      1,146,45                    14,838,3        3,955,428 19,940,276
    以“-”号填列)                                    1.70                      96.91               .13          .74
                                                                            14,838,3        -944,571. 13,893,825(一)净利润
                                                                              96.91               87           .04(二)其他综合收益
                                                                            14,838,3        -944,571. 13,893,825上述(一)和(二)小计
                                                                              96.91               87           .04
                                                                                            4,900,000 4,900,000.(三)所有者投入和减少资本
                                                                                                  .00          00
                                                                                            4,900,000 4,900,000.1.所有者投入资本
                                                                                                  .00          002.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
                                                1,146,45                                                1,146,451.(六)专项储备
                                                    1.70                                                       70
                                                3,277,57                                                3,277,575.1.本期提取
                                                    5.37                                                       37
    2.本期使用                                     2,131,12                                                2,131,123.
                                                                            沈阳惠天热电股份有限公司 2013 半年度报告全文
                                                            3.67                                                             67(七)其他
                             266,416 647,241,           21,662,8 112,834,           183,049,              24,531,52 1,255,736,四、本期期末余额
                              ,488.00   373.85            46.70    801.20            014.07                      7.78     051.60
    法定代表人:李久旭                         主管会计工作负责人:李俊山                                 会计机构负责人:王雅静8、母公司所有者权益变动表编制单位:沈阳惠天热电股份有限公司本期金额
                                                                                                                        单位:元
                                                                        本期金额
              项目            实收资本                                                     一般风险 未分配利 所有者权
                                           资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                       准备         润          益合计
                              266,416,48 646,884,37                5,411,912. 113,352,84                 199,664,38 1,231,730,一、上年年末余额
                                    8.00         3.85                       00      5.88                         7.62     007.35
    加:会计政策变更
           前期差错更正
           其他
                              266,416,48 646,884,37                5,411,912. 113,352,84                 199,664,38 1,231,730,二、本年年初余额
                                    8.00         3.85                       00      5.88                         7.62     007.35
    三、本期增减变动金额(减少                                         -781,192.7                            -28,606,74 -29,387,94
    以“-”号填列)                                                             0                                   8.13       0.83
                                                                                                         -28,606,74 -28,606,74(一)净利润
                                                                                                                 8.13       8.13(二)其他综合收益
                                                                                                         -28,606,74 -28,606,74上述(一)和(二)小计
                                                                                                                 8.13       8.13(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配
                                                                       沈阳惠天热电股份有限公司 2013 半年度报告全文4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
                                                                -781,192.7                                      -781,192.7(六)专项储备
                                                                        0                                                 0
                                                                1,417,144.                                      1,417,144.1.本期提取
                                                                       22                                              22
                                                                2,198,336.                                      2,198,336.2.本期使用
                                                                       92                                              92(七)其他
                               266,416,48 646,884,37            4,630,719. 113,352,84           171,057,63 1,202,342,四、本期期末余额
                                     8.00        3.85                  30       5.88                  9.49         066.52上年金额
                                                                                                                  单位:元
                                                                     上年金额
              项目              实收资本                                                一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                                准备       润           益合计
                                266,416,48 646,884,37           5,600,906. 112,834,80           195,001,98 1,226,738,一、上年年末余额
                                      8.00        3.85                 34        1.20                    5.53      554.92
    加:会计政策变更
           前期差错更正
           其他
                                266,416,48 646,884,37           5,600,906. 112,834,80           195,001,98 1,226,738,二、本年年初余额
                                      8.00        3.85                 34        1.20                    5.53      554.92
    三、本期增减变动金额(减少以                                    -158,358.8                      11,844,901 11,686,542
    “-”号填列)                                                           8                                .28          .40
                                                                                                11,844,901 11,844,901(一)净利润
                                                                                                          .28          .28(二)其他综合收益
                                                                                                11,844,901 11,844,901上述(一)和(二)小计
                                                                                                          .28          .28(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
                                                                        沈阳惠天热电股份有限公司 2013 半年度报告全文金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
                                                               -158,358.8                                   -158,358.8(六)专项储备
                                                                         8                                          8
                                                               1,234,214.                                   1,234,214.1.本期提取
                                                                        98                                         98
                                                               1,392,573.                                   1,392,573.2.本期使用
                                                                        86                                         86(七)其他
                              266,416,48 646,884,37            5,442,547. 112,834,80           206,846,88 1,238,425,四、本期期末余额
                                    8.00        3.85                    46       1.20                6.81      097.32
    法定代表人:李久旭                         主管会计工作负责人:李俊山                       会计机构负责人:王雅静三、公司基本情况
    1、历史沿革
    沈阳惠天热电股份有限公司成立于1980年5月22日,前身为原沈阳热力股份有限公司, 1993年12月28日,沈阳市热力供暖公司整体改组,以定向募集方式设立了沈阳热力股份有限公司。1996年10月18日,根据公司临时股东大会决议、并经有关部门批准,沈阳热力股份有限公司申请由定向募集转为社会公众募集的上市公司,并对股本进行调整。1997年1月8日,经有关部门批准,沈阳热力股份有限公司更名为沈阳惠天热电股份有限公司(以下简称本公司)。1998年7月31日,按照辽国资产函发(1998)第14号文件和财国字(1998)134 号文件的规定,将沈阳市第二热力供暖公司318,422,038.20元的净资产作为国家股应配资产和配股募集股金的收购资产,配购完成后,沈阳市第二热力供暖公司成为本公司的全资子公司。2000年4月30日经中国证券监督管理委员会批准,本公司采取定向发行股票的方式向沈阳房联股份有限公司个人股股东发行412.5万普通股;2001年3月22日经中国证监会证监公司字(2001)34号文复审批准,按10:3的比例向本公司股东配售3,221万普通股,配股完成后,本公司的总股本为266,416,488.00元。
    根据《国务院关于推进资本市场改革开放和稳定发展的若干意见》(国发[2004]3号),中国证监会、国务院国有资产监督管理委员会、财政部、中国人民银行、商务部五部委联合发布的《关于上市公司股权分置改革的指导意见》,中国证监会发布的《上市公司股权分置改革管理办法》(证监发[2005]86号)等
                                                        沈阳惠天热电股份有限公司 2013 半年度报告全文文件的精神,2007年3月本公司进行股权分置改革,流通股股东每持有10股流通股获得非流通股股东3.6股股份。股改后,本公司股东沈阳市房产国有资产经营有限责任公司(现变更为沈阳供暖集团有限公司)持有本公司106,825,059股(占总股本的40.10%)、社会公众持有本公司159,591,429股(占总股本的59.90%)。
    2009年10月,本公司股东沈阳供暖集团有限公司通过深交所大宗交易系统出售了持有的本公司股份13,300,000股。股份出售完成后,本公司股东沈阳供暖集团有限公司持有本公司93,525,059股(占总股本的35.10%)、社会公众持有本公司172,891,429股(占总股本的64.90%)。
    本公司法定代表人:李久旭;注册地:沈阳市沈河区热闹路47号;总部地址:沈阳市沈河区热闹路47号。
    本公司母公司:沈阳供暖集团有限公司。
    本公司最终控制人:沈阳市人民政府国有资产监督管理委员会。
    2、所处行业
    本公司所属行业为蒸汽、热水的生产和供应行业。本公司的主营业务是民用和工业用供热和供汽,供热为公司的核心产业,其产值、业务收入均占公司总额的90%左右。目前,本公司拥有供热面积近5,100万平方米。
    3、经营范围
    本公司经批准的经营范围:供暖;设备安装;工业管道、土建工程施工;非标准结构件制造、安装;硫酸铵(销售给指定单位)。
    4、主要产品
    本公司以集中供热运行管理为核心,包括热力科研设计、热力工程安装、热力产品制造、房地产开发等。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月颁布的《企业会计准则—基本准则》和38项具体会计准则及其应用指南、解释以及其他相关规定编制。2、遵循企业会计准则的声明
    本公司财务报表的编制符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。3、会计期间本公司以公历年度为会计期间,即每年自1月1日起至12月31日止。4、记账本位币
    本公司采用人民币为记账本位币。
                                                        沈阳惠天热电股份有限公司 2013 半年度报告全文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
    本公司在企业合并中取得的资产和负债,按照合并日被合并方的账面价值计量。本公司取得的净资产账面价值与支付的合并对价账面价值(或发生股份面值总额)的差额,应当调整资本公积;资本公积不足冲减的,调整留存收益。(2)非同一控制下的企业合并本公司在购买日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;如果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差额,首先对取得的被购买方的各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,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,其差额应当计入当期损益。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    合并范围的确定:合并财务报表按照2006年2月颁布的《企业会计准则第33号——合并财务报表》执行。以控制为基础确定合并财务报表的合并范围,合并了本公司及本公司直接或间接控制的子公司、特殊目的主体的财务报表。控制是指本公司有权决定被投资单位的财务和经营政策,并能据以从该企业的经营活动中获取利益。有证据表明母公司不能控制被投资单位的,不纳入合并报表范围。
    合并方法:在编制合并财务报表时,本公司与子公司及子公司相互之间的所有重大账户及交易将予以抵
    销。被合并子公司净资产属于少数股东权益的部分在合并财务报表的股东权益中单独列报。(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
    购买或出售子公司股权的处理:本公司将与购买或出售子公司股权所有权相关的风险和报酬实质上发生转移的时间确认为购买日和出售日。对于非同一控制下企业合并取得或出售的子公司,在购买日后及出售日前的经营成果及现金流量已适当地包括在合并利润表和合并现金流量表中;对于同一控制下企业合并取得的子公司,自合并当期期初至合并日的经营成果和现金流量也已包括在合并利润表和合并现金流量表中,合并财务报表的比较数也已作出了相应的调整。购买子公司少数股权所形成的长期股权投资,公司在编制合并财务报表时,因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有子公司自购买日(或合并日)开始持续计算的净资产份额之间的差额,调整所有者权益(资本公积),资本公积不足冲减的,调整留存收益。
    当子公司的会计政策、会计期间与母公司不一致时,对子公司的财务报表进行调整。如果子公司执行的会计政策与本公司不一致,编制合并财务报表时已按照本公司的会计政策对子公司财务报表进行了相应的调整;对非同一控制下企业合并取得的子公司,已按照购买日该子公司可辨认的资产、负债及或有负债的公允价值对子公司财务报表进行了相应的调整。
                                                       沈阳惠天热电股份有限公司 2013 半年度报告全文7、现金及现金等价物的确定标准
    本公司之现金等价物指持有期限短(一般是指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币业务
    本公司发生的外币交易,采用交易发生日的即期汇率(通常指中国人民银行公布的当日外汇牌价的中间价,下同)折合算成人民币记账。
    在资产负债表日,对外币货币性项目,采用资产负债表日即期汇率折算,因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动处理,计入当期损益。(2)外币财务报表的折算
    ① 资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。
    ② 利润表中的收入和费用项目,采用交易发生日的即期汇率折算。
    按照上述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。
    ③ 现金流量表采用现金流量发生日的即期汇率折算。汇率变动对现金的影响额作为调节项目,在现金流量表中单独列示。9、金融工具
    (1)金融资产和金融负债的分类
    本公司按照投资目的和经济实质对拥有的金融资产分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、贷款及应收款项和可供出售金融资产四大类。
    按照经济实质将金融负债划分为以公允价值计量且其变动计入当期损益的金融负债和其他金融负债两大类。
    ① 以公允价值计量且其变动计入当期损益的金融资产或金融负债:包括交易性金融资产或金融负债和指定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。
    交易性金融资产或金融负债是指满足下列条件之一的金融资产或金融负债:
    a、取得该金融资产或承担该金融负债的目的,主要是为了近期内出售或回购;
    b、属于进行集中管理的可辨认金融工具组合的一部分,且有客观证据表明企业近期采用短期获利方式对该组合进行管理;
    c、属于衍生工具。但是,被指定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与
                                                       沈阳惠天热电股份有限公司 2013 半年度报告全文在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生工具除外。
    指定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是指满足下列条件之一的金融资产或金融:
    a、该指定可以消除或明显减少由于该金融资产或金融负债的计量基础不同所导致的相关利得或损失在确认或计量方面不一致的情况;
    b、企业风险管理或投资策略的正式书面文件已载明,该金融资产组合、该金融负债组合、或该金融资产和金融负债组合,以公允价值为基础进行管理、评价并向关键管理人员报告。
    ② 持有至到期投资:是指到期日固定、回收金额固定或可确定,且企业有明确意图和能力持有至到期的非衍生金融资产。主要包括本公司管理层有明确意图和能力持有至到期的固定利率国债、浮动利率公司债券等。
    ③ 应收款项:是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。本公司应收款项主要是指本公司销售商品或提供劳务形成的应收账款以及其他应收款。
    ④ 可供出售金融资产:是指初始确认时即被指定为可供出售的非衍生金融资产,以及没有划分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、贷款和应收款项的金融资产。
    ⑤ 其他金融负债:指没有划分为以公允价值计量且其变动计入当期损益的金融负债。
    (2)金融资产和金融负债的计量
    本公司金融资产或金融负债在初始确认时,按照公允价值计量。对于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,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。
    本公司对金融资产和金融负债的后续计量方法如下:1. 以公允价值计量且其变动计入当期损益的金融资产和金融负债,按照公允价值进行后续计量,公允价
    值变动及终止确认产生的利得或损失计入当期损益。2. 持有至到期投资,采用实际利率法,按照摊余成本进行后续计量,其终止确认、发生减值或摊销产生
    的利得或损失计入当期收益。3. 应收款项,采用实际利率法,按照摊余成本进行后续计量,其终止确认、发生减值或摊销产生的利得
    或损失计入当期收益。4. 可供出售金融资产,按照公允价值进行后续计量,公允价值变动形成的利得或损失计入资本公积。处
    置可供出售金融资产时,将取得的价款与该金融资产账面价值之间差额计入投资损益;同时,将原直
    接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。该类金融资产减
    值损失及外币货币性金融资产汇兑差额计入当期损益。可供出售金融资产持有期间取得的利息及被投
    资单位宣告发放的现金股利,计入投资收益。5. 其他金融负债,与在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交
    付该权益工具结算的衍生金融负债按照成本进行后续计量。
        不属于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的财务担保合同,以及没有指定
    为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下
    列两项金额之中的较高者进行后续计量:a、《企业会计准则第13号——或有事项》确定的金额;b、
    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的余额。
        其他金融负债采用实际利率法,按摊余成本进行后续计量,终止确认或摊销时产生的损益计入当
    期损益。1. 公允价值:是指在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额。在公平
    交易中,交易双方应当是持续经营企业,不打算或不需要进行清算、重大缩减经营规模,或在不利条
    件下仍进行交易。存在活跃市场的金融资产或金融负债,活跃市场中的报价应当用于确定其公允价值。
    不存在活跃市场的,企业应当采用估值技术确定其公允价值。
                                                       沈阳惠天热电股份有限公司 2013 半年度报告全文
    2.   摊余成本:金融资产或金融负债的摊余成本,是指该金融资产或金融负债的初始确认金额扣除已偿还
    的本金,加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行摊销形成的累计
    摊销额,并扣除金融资产已发生的减值损失后的余额。3. 实际利率法,是指按照金融资产或金融负债(含一组金融资产或金融负债)的实际利率计算其摊余成
    本及各期利息收入或利息费用的方法。实际利率,是指将金融资产或金融负债在预期存续期间或适用
    的更短期间内的未来现金流量,折现为该金融资产或金融负债当前账面价值所使用的利率。在确定实
    际利率时,应当在考虑金融资产或金融负债所有合同条款(包括提前还款权、看涨期权、类似期权等)
    的基础上预计未来现金流量,但不应当考虑未来信用损失。
    (3)金融资产的转移及终止确认
    ① 满足下列条件之一的金融资产,予以终止确认:
    a、将收取金融资产现金流量的合同权利终止;
    b、该金融资产已经转移,且该金融资产所有权上几乎所有的风险和报酬转移给转入方;
    c、该金融资产已经转移,但是企业既没有转移也没有保留该金融资产所有权上几乎所有的风险和报酬,且放弃了对该金融资产的控制。
    ② 本公司在金融资产整体转移满足终止确认条件的,将下列两项的差额计入当期损益:
    a、所转移金融资产的账面价值;
    b、因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。
    ③ 本公司的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,并将下列两项金额的差额计入当期损益:
    a、终止确认部分的账面价值;
    b、终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。
    ④ 金融资产转移不满足终止确认条件的,继续确认该金融资产,将所收到的对价确认为一项金融负债。对于采用继续涉入方式的金融资产转移,企业应当按照继续涉入所转移金融资产的程度确认一项金融资产,同时确认一项金融负债。
    (4)金融资产减值测试方法及减值准备计提方法
    ①本公司在有以下证据表明该金融资产发生减值的,计提减值准备:
    a. 发行方或债务人发生严重财务困难;
    b. 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;
    c. 债权人出于经济或法律等方面的考虑,对发生财务困难的债务人作出让步;
    d. 债务人可能倒闭或进行其他财务重组;
    e. 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;f. 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;g. 债务人经营所处的技术、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;
    h. 权益工具投资的公允价值发生严重或非暂时性下跌;
    i. 其他表明金融资产发生减值的客观证据。
    ②本公司在资产负债表日分别不同类别的金融资产采取不同的方法进行减值测试,并计提减值准备:
    a、持有至到期投资:在资产负债表日本公司对于持有至到期投资有客观证据表明其发生了减值的,应当根据其账面价值与预计未来现金流量现值之间差额计算确认减值损失。
    b、可供出售金融资产:在资产负债表日本公司对可供出售金融资产的减值情况进行分析,判断该项金融资产公允价值是否持续下降。通常情况下,如果可供出售金融资产的公允价值发生较大幅度下降,在
                                                                         沈阳惠天热电股份有限公司 2013 半年度报告全文综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,可以认定该可供出售金融资产已发生减值,确认减值损失。可供出售金融资产发生减值的,在确认减值损失时,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,计入资产减值损失。(1)金融工具的分类(2)金融工具的确认依据和计量方法(3)金融资产转移的确认依据和计量方法(4)金融负债终止确认条件(5)金融资产和金融负债公允价值的确定方法(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(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10、应收款项坏账准备的确认标准和计提方法
    (1)单项金额重大的应收款项坏账准备的确认标准、计提方法:
    本公司于资产负债表日,将应收账款余额大于100万元,其他应收款余额大于100万元的应收款款项划分为单项金额重大的应收款项,逐项进行减值测试,有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。
    单项金额重大并单项计提坏账准备的应收款项:
    单项金额重大的判断依据或金额标准                     100万元
    单项金额重大并单项计提坏账准备的计提方法             逐项进行减值测试,有客观证据表明其发生了减值的,根据其未
                                                     来现金流量现值低于其账面价值的差额,确认减值损失,计提坏
                                                     账准备。
    (2)按组合计提坏账准备应收款项:确定组合的依据
    余额百分比组合                      根据应收款项组合结构及类似信用风险特征确定。
    低信用风险组合                      公司与合并报表范围内关联方之间发生的应收款项,关联方单位财务状况良好。按组合计提坏账准备的计提方法
    余额百分比组合                      按应收款项在资产负债表日余额的一定比例(8%)计算确定减值损失,计提坏账准
                                    备;3年以上居民用户采暖费的坏账准备计提比例为应收账款期末余额的17%。
    低信用风险组合                      不计提坏账准备
    (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                         如果有确凿证据表明债务单位已撤销、破产、资不抵债、现金流量严
                                               重不足等,并且不准备对应收款项进行债务重组或其它方式收回的。
    坏账准备的计提方法                             采用个别认定法,根据预计可能产生的坏账损失,计提相应的坏账准
                                               备,对于其中预计全部无法收回的应收关联方的款项也可全额计提坏
                                                                        沈阳惠天热电股份有限公司 2013 半年度报告全文
                                               账准备。
    对于单项金额非重大的应收款项以及经单独测试后未减值的单项金额重大的应收款项的坏账准备采用余额百分比法与个别计提法相结合的计提标准。
    公司根据以前年度应收账款的实际损失情况为基础,首先特殊考虑下列应收款项的坏账准备计提政策:
    a、3年以上居民用户采暖费的坏账准备计提比例为应收账款期末余额的17%;
    b、3年以上非居民户采暖费的坏账准备计提需对应收款项逐项进行减值测试。
    (4)对于其他应收款项(包括应收票据、预付款项、应收利息、长期应收款等),根据其未来现金流量现值低于其账面价值的差额计提坏账准备。(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                             100 万元
                                                             逐项进行减值测试,有客观证据表明其发生了减值的,根
    单项金额重大并单项计提坏账准备的计提方法                     据其未来现金流量现值低于其账面价值的差额,确认减值
                                                             损失,计提坏账准备。(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
    余额百分比发                   余额百分比法               根据应收款项组合结构及类似信用风险特征确定。
                                                          公司与合并报表范围内关联方之间发生的应收款项,关联方
    低信用风险组合                 其他方法
                                                          单位财务状况良好。组合中,采用账龄分析法计提坏账准备的□ 适用 √ 不适用组合中,采用余额百分比法计提坏账准备的√ 适用 □ 不适用
                    组合名称                          应收账款计提比例(%)              其他应收款计提比例(%)
    余额百分比法                                                                  8%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
                                          如果有确凿证据表明债务单位已撤销、破产、资不抵债、现金流量严重不足等,单项计提坏账准备的理由
                                          并且不准备对应收款项进行债务重组或其它方式收回的。
                                          采用个别认定法,根据预计可能产生的坏账损失,计提相应的坏账准备,对于坏账准备的计提方法
                                          其中预计全部无法收回的应收关联方的款项也可全额计提坏账准备。
                                                        沈阳惠天热电股份有限公司 2013 半年度报告全文11、存货(1)存货的分类
    本公司存货包括:企业在日常活动中持有以备出售的产成品或库存商品、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。包括原材料、低值易耗品、开发产品、库存商品、工程施工、开发成本、周转材料等大类。(2)发出存货的计价方法计价方法:1. 开发产品及库存商品的发出采用个别计价法核算,除此以外的存货发出采用加权平均法核算;存货日
    常核算以计划成本计价的,月末结转材料成本差异,将计划成本调整为实际成本。2. 低值易耗品采用五五摊销法。3. 债务重组取得债务人用以抵债的存货,以该存货的公允价值为基础确定其入账价值。4. 在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币
    性资产交换换入的存货通常以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入
    资产公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相
    关税费作为换入存货的成本。5. 以同一控制下的企业吸收合并方式取得的存货按被合并方的账面价值确定其入账价值;以非同一控制
    下的企业吸收合并方式取得的存货按公允价值确定其入账价值。(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,存货采用成本与可变现净值孰低计量,按照单个存货成本高于可变现净值的差额计提存货跌价准备。开发产品、商品和用于出售的材料等直接用于出售的存货,在正常经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。(4)存货的盘存制度盘存制度:永续盘存制存货的盘存制度为永续盘存制。(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:五五摊销法包装物摊销方法:
                                                                 沈阳惠天热电股份有限公司 2013 半年度报告全文12、长期股权投资(1)投资成本的确定本公司分别以下情况对长期股权投资进行计量:① 合并形成的长期股权投资,按照下列规定确定其投资成本:a、同一控制下的企业合并取得的长期股权投资,公司以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。公司以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。为企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。b、非同一控制下的企业合并取得的长期股权投资,合并成本为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。企业合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为合并资产负债表中的商誉。企业合并成本小于合并中取得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(营业外收入)。为企业合并发生的各项费用,包括为进行企业合并而支付的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。。企业通过多次交易分步实现非同一控制下企业合并的,应当区分个别财务报表和合并财务报表进行相关会计处理:(Ⅰ)在个别财务报表中,应当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(例如,可供出售金融资产公允价值变动计入资本公积的部分,下同)转入当期投资收益。(Ⅱ)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,应当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。购买方应当在附注中披露其在购买日之前持有的被购买方的股权在购买日的公允价值、按照公允价值重新计量产生的相关利得或损失的金额。② 除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其投资成本:a、以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出,但实际支付的价款中包含的已宣告但尚未领取的现金股利,应作为应收项目单独核算。b、以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。c、投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外。d、通过非货币性资产交换取得的长期股权投资,如果该项交换具有商业实质且换入资产或换出资产的公允价值能可靠计量,则以换出资产的公允价值和相关税费作为初始投资成本,换出资产的公允价值与账面价值之间的差额计入当期损益;若非货币资产交换不同时具备上述两个条件,则按换出资产的账面价值和相关税费作为初始投资成本。e、以债务重组方式取得的长期股权投资,按取得的股权的公允价值作为初始投资成本,初始投资成本与债权账面价值之间的差额计入当期损益。(2)后续计量及损益确认对子公司的长期股权投资采用成本法核算,编制合并财务报表时按照权益法进行调整。对被投资单位不具有共同控制或重大影响且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用的成本法核算。对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。a、采用成本法核算时,追加或收回投资调整长期股权投资的成本。取得被投资单位宣告发放的现金股利或利润,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,按照享有被投资单位宣告发放的现金股利或利润确认当期投资收益。b、采用权益法核算时,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。当期投资损益为按应享有或应分担的被投资单位当年实现的净利润或发生的净亏损的份额。在确认应享有或应分担被投资单位的净利润或净亏损时,在被投资单位账面净利润的基础上,对被投资单位采用的与本公司不一致的会计政策、以本公司取得投资时被投资单位固定资产及无形资产的公允价值为基础计提的折旧额或摊销额,以及以本公司取得投资时有关资产的公允价值为基础计算确定的资产减值准备金额等对
                                                                 沈阳惠天热电股份有限公司 2013 半年度报告全文被投资单位净利润的影响进行调整,并且将本公司与联营企业及合营企业之间发生的内部交易损益予以抵销,在此基础上确认投资损益。本公司与被投资单位发生的内部交易损失,按照《企业会计准则第 8 号——资产减值》等规定属于资产减值损失的则全额确认。在确认应分担的被投资单位发生的净亏损时,以长期股权投资及其他实质上构成对被投资单位净投资的长期权益减记至零为限(投资企业负有承担额外损失义务的除外);如果被投资单位以后各期实现盈利的,在收益分享额超过未确认的亏损分担额以后,按超过未确认的亏损分担额的金额,依次恢复长期权益、长期股权投资的账面价值。对于首次执行日之前已经持有的对联营企业和合营企业的长期股权投资,如存在与该投资相关的股权投资借方差额,按原剩余期限直线法摊销,摊销金额计入当期损益。(3)确定对被投资单位具有共同控制、重大影响的依据①存在以下一种或几种情况时,确定对被投资单位具有共同控制:a、任何一个合营方均不能单独控制合营企业的生产经营活动。b、涉及合营企业基本经营活动的决策需要各合营方一致同意。c、各合营方可能通过合同或协议的形式任命其中的一个合营方对合营企业的日常活动进行管理,但其必须在各合营方已经一致同意的财务和经营政策范围内行使管理权。当被投资单位处于法定重组或破产中,或者在向投资方转移资金的能力受到严格的长期限制情况下经营时,通常投资方对被投资单位可能无法实施共同控制。但如果能够证明存在共同控制,合营各方仍应当按照长期股权投资准则的规定采用权益法核算。②存在以下一种或几种情况时,确定对被投资单位具有重大影响:a、在被投资单位的董事会或类似权力机构中派有代表。b、参与被投资单位的政策制定过程,包括股利分配政策等的制定。c、与被投资单位之间发生重要交易。d、向被投资单位派出管理人员。e、向被投资单位提供关键技术资料。(4)减值测试方法及减值准备计提方法本公司在资产负债表日对长期股权投资进行逐项检查,根据被投资单位经营政策、法律环境、市场需求、行业及盈利能力等的各种变化判断长期股权投资是否存在减值迹象。当长期股权投资可收回金额低于账面价值时,将可收回金额低于长期股权投资账面价值的差额作为长期股权投资减值准备予以计提。资产减值损失一经确认,在以后会计期间不再转回。13、投资性房地产
    投资性房地产指为赚取租金或为资本增值而持有的房地产,包括已出租或准备增值后转让的土地使用权、已出租的建筑物。
    (1)采用成本模式计量的投资性房地产的折旧或摊销方法
    本公司采用成本模式对所有投资性房地产进行后续计量,按其预计使用寿命及净残值率对建筑物和土地使用权计提折旧或摊销。
    (2)采用成本模式计量的投资性房地产减值准备计提依据
    资产负债表日按投资性房产的成本与可收回金额孰低计价,可收回金额低于成本的,按两者的差额计提减值准备。如果已经计提减值准备的投资性房地产的价值又得以恢复,前期已计提的减值准备不得转回。14、固定资产(1)固定资产确认条件固定资产是指为生产商品、提供劳务、出租或经营管理而持有的使用年限超过一年的单位价值较高的有形资产。固定资产在
    同时满足下列条件时,按取得时的实际成本予以确认: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。与固定资产有关的后续支出,符合上述确认条件的,计入固定资产成本;不符合上述确认条件的,发生时计入当期损益。
                                                                沈阳惠天热电股份有限公司 2013 半年度报告全文(2)融资租入固定资产的认定依据、计价方法本公司在租入的固定资产实质上转移了与资产有关的全部风险和报酬时确认该项固定资产的租赁为融资租赁。融资租赁取得的固定资产的成本,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者确定。融资租入的固定资产采用与自有固定资产相一致的折旧政策计提租赁资产折旧。能够合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产使用年限内计提折旧;无法合理确定租赁期届满。(3)各类固定资产的折旧方法
       公司固定资产折旧采用年限平均法。
       各类固定资产的折旧年限、残值率和年折旧率如下:
    固定资产类别                       预计使用寿命               预计残值率                 年折旧率
    房屋及建筑物                                 28年                2%-3%                       3.5%
    运输设备                                     11年                1%-3%                        9%
    生产设备                                 8-14年                  2%-3%                   7%-12.5%
    热网管线                                     14年                2%-3%                        7%
    锅炉                                         14年                2%-3%                        7%
    管理用具                                     12年                3%-4%                        8%
               类别             折旧年限(年)            残值率(%)                年折旧率(%)(4)固定资产的减值测试方法、减值准备计提方法
    公司在资产负债表日对各项固定资产进行判断,当存在减值迹象,估计可收回金额低于其账面价值时,账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。对减值资产计提折旧时,按原月折旧额计算当期列为累计折旧的数额,按原资产账面价值扣除该资产减值准备计算应计提的折旧数额,两者差额转销资产减值准备。资产减值损失一经确认,在以后会计期间不再转回(按原折旧率计提折旧而转销减值准备除外)。当存在下列迹象的,表明固定资产资产可能发生了减值:1. 资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌;2. 企业经营所处的经济、技术或法律等环境以及资产所处的市场在当期或将在近期发生重大变化,从而
    对企业产生不利影响;3. 市场利率或者其他市场投资回报率在当期已经提高,从而影响企业用来计算资产预计未来现金流量现
    值的折现率,导致资产可收回金额大幅度降低;4. 有证据表明资产已经陈旧过时或其实体已经损坏;5. 资产已经或者将被闲置、终止使用或者计划提前处置;6. 企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如:资产所创造的净现金流量或
    者实现的营业利润(或者损失)远远低于预计金额等;7. 其他表明资产可能已经发生减值的迹象。
                                                                沈阳惠天热电股份有限公司 2013 半年度报告全文(5)其他说明15、在建工程(1)在建工程的类别本公司在建工程以立项项目进行分类。(2)在建工程结转为固定资产的标准和时点在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工决算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。(3)在建工程的减值测试方法、减值准备计提方法
      本公司于资产负债表日对在建工程进行全面检查,如果有证据表明在建工程已经发生了减值,估计可收回金额低于其账面价值时,账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。资产减值损失一经确认,在以后会计期间不再转回。存在下列一项或若干项情况的,应当对在建工程进行减值测试:1. 长期停建并且预计在未来3年内不会重新开工的在建工程;2. 所建项目无论在性能上,还是在技术上已经落后,并且给企业带来的经济利益具有很大的不确定性;
    3. 其他足以证明在建工程已经发生减值的情形16、借款费用(1)借款费用资本化的确认原则
    借款费用资本化的确认原则和资本化期间
    本公司发生的可直接归属于符合资本化条件的资产的购建或生产的借款费用在同时满足下列条件时予以资本化计入相关资产成本:
    ①资产支出已经发生;
    ②借款费用已经发生;
    ③为使资产达到预定可使用状态所必要的购建或者生产活动已经开始。
    其他的借款利息、折价或溢价和汇兑差额,计入发生当期的损益。
    符合资本化条件的资产在购建或者生产过程中发生非正常中断,且中断时间连续超过3个月的,暂停借款费用的资本化。
    当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,停止其借款费用的资本化;以后发生的借款费用于发生当期确认为费用。
                                                        沈阳惠天热电股份有限公司 2013 半年度报告全文(2)借款费用资本化期间(3)暂停资本化期间
    符合资本化条件的资产在购建或者生产过程中发生非正常中断,且中断时间连续超过3个月的,暂停借款费用的资本化。(4)借款费用资本化金额的计算方法
    为购建或者生产符合资本化条件的资产而借入专门借款的,应当以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的投资收益后的金额,确定为专门借款利息费用的资本化金额。
    购建或者生产符合资本化条件的资产占用了一般借款的,一般借款应予资本化的利息金额按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。17、生物资产18、油气资产19、无形资产(1)无形资产的计价方法
    无形资产按成本进行初始计量。(2)使用寿命有限的无形资产的使用寿命估计情况
    根据无形资产的合同性权利或其他法定权利、同行业情况、历史经验、相关专家论证等综合因素判断,能合理确定无形资产为公司带来经济利益期限的,作为使用寿命有限的无形资产;无法合理确定无形资产为公司带来经济利益期限的,视为使用寿命不确定的无形资产。
    ①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:a、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;b、技术、工艺等方面的现阶段情况及对未来发展趋势的估计;c、以该资产生产的产品或提供劳务的市场需求情况;d、现在或潜在的竞争者预期采取的行动;e、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;f、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;g、与公司持有其他资产使用寿命的关联性等。
    ②使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。
         项目              预计使用寿命                             依据
                                                       沈阳惠天热电股份有限公司 2013 半年度报告全文(3)使用寿命不确定的无形资产的判断依据1. 公司在每年年度终了对使用寿命不确定的无形资产的使用寿命进行复核,如果重新复核后仍为不确定
    的,应当在资产负债表日进行减值测试。当无形资产的可收回金额低于其账面价值时,将资产的账面
    价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提无形资产减值准
    备。无形资产减值损失一经确认,在以后会计期间不再转回。存在下列一项或多项以下情况的,对无
    形资产进行减值测试:
    A.该无形资产已被其他新技术等所替代,使其为企业创造经济利益的能力受到重大不利影响;
    B.该无形资产的市价在当期大幅下跌,并在剩余年限内可能不会回升;
    C.其他足以表明该无形资产的账面价值已超过可收回金额的情况。(4)无形资产减值准备的计提(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。内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产:①完成该无形资产以使其能够使用或出售在技术上具有可行性;②具有完成该无形资产并使用或出售的意图;③无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,可证明其有用性;④有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;⑤归属于该无形资产开发阶段的支出能够可靠地计量。(6)内部研究开发项目支出的核算20、长期待摊费用
    本公司长期待摊费用是指已经发生但应由本年和以后各期负担的分摊期限在1年以上的各项费用。长期待摊费用按实际支出入账,在项目受益期内平均摊销。21、附回购条件的资产转让22、预计负债(1)预计负债的确认标准
    当与对外担保、未决诉讼或仲裁、产品质量保证、裁员计划、亏损合同、重组义务、固定资产弃置义务等或有事项相关的义务同时符合以下条件,则将其确认为负债:
    ① 该义务是公司承担的现时义务;1. 该义务的履行很可能导致经济利益流出公司;2. 该义务的金额能够可靠地计量。
    公司的亏损合同和承担的重组义务符合上述条件的,确认为预计负债。
                                                                   沈阳惠天热电股份有限公司 2013 半年度报告全文(2)预计负债的计量方法
    预计负债按照履行相关现时义务可能导致经济利益流出的最佳估计数进行初始计量,并综合考虑与或有事项相关的风险、不确定性及货币时间价值等因素。货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。于资产负债表日对预计负债的账面价值进行复核,并对账面价值进行调整以反映当前最佳估计数。因时间推移导致的预计负债账面价值的增加金额,确认为利息费用。23、股份支付及权益工具(1)股份支付的种类本公司的股份支付分为以现金结算的股份支付和以权益结算的股份支付。①以现金结算的股份支付以现金结算的股份支付,按照本公司承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。授予后立即可行权的以现金结算的股份支付,在授予日以本公司承担负债的公允价值计入相关成本或费用,相应增加负债。存在等待期的以现金结算的股份支付,在等待期内的每个资产负债表日以对可行权情况的最佳估计为基础,按本公司承担负债的公允价值金额,将当期取得的服务计入成本或费用和相应的负债。②以权益工具结算的股份支付以权益结算的股份支付,以授予职工权益工具的公允价值计量。授予后立即可行权的以权益结算的股份支付,在授予日以权益工具的公允价值计入相关成本或费用,相应增加资本公积。存在等待期的以权益结算的股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按权益工具授予日的公允价值,将当期取得的服务计入成本或费用和资本公积。(2)权益工具公允价值的确定方法1. 对于授予职工的股份,其公允价值按公司股份的市场价格计量,同时考虑授予股份所依据的条款和条
    件(不包括市场条件之外的可行权条件)进行调整。
    ②对于授予职工的股票期权,在许多情况下难以获得其市场价格。如果不存在条款和条件相似的交易期权,公司选择适用的期权定价模型估计所授予的期权的公允价值。(3)确认可行权权益工具最佳估计的依据在等待期内每个资产负债表日,公司根据最新取得的可行权职工人数变动等后续信息作出最佳估计,修正预计可行权的权益工具数量,以作出可行权权益工具的最佳估计。(4)实施、修改、终止股份支付计划的相关会计处理1. 授予后立即可行权的以现金结算的股份支付,在授予日以本公司承担负债的公允价值计入相关成本或
    费用,相应增加负债。并在结算前的每个资产负债表日和结算日对负债的公允价值重新计量,将其变
    动计入损益。2. 完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付,在等待期内的每个
    资产负债表日以对可行权情况的最佳估计为基础,按本公司承担负债的公允价值金额,将当期取得的
    服务计入成本或费用和相应的负债。3. 授予后立即可行权的换取职工服务的以权益结算的股份支付,在授予日以权益工具的公允价值计入相
    关成本或费用,相应增加资本公积。4. 完成等待期内的服务或达到规定业绩条件以后才可行权换取职工服务的以权益结算的股份支付,在等
                                                                    沈阳惠天热电股份有限公司 2013 半年度报告全文
    待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按权益工具授予日的公允
    价值,将当期取得的服务计入成本或费用和资本公积。
    如果修改增加了所授予的权益工具的公允价值,公司按照权益工具公允价值的增加相应地确认取得服务的增加;如果修改增加了所授予的权益工具的数量,公司将增加的权益工具的公允价值相应地确认为取得服务的增加;如果公司按照有利于职工的方式修改可行权条件,公司在处理可行权条件时,考虑修改后的可行权条件。
    如果修改减少了授予的权益工具的公允价值,公司继续以权益工具在授予日的公允价值为基础,确认取得服务的金额,而不考虑权益工具公允价值的减少;如果修改减少了授予的权益工具的数量,公司将减少部分作为已授予的权益工具的取消来进行处理;如果以不利于职工的方式修改了可行权条件,在处理可行权条件时,不考虑修改后的可行权条件。
    如果公司在等待期内取消了所授予的权益工具或结算了所授予的权益工具(因未满足可行权条件而被取消的除外,则将取消或结算作为加速可行权处理,立即确认原本在剩余等待期内确认的金额24、回购本公司股份25、收入(1)销售商品收入确认时间的具体判断标准本公司商品销售收入同时满足下列条件时才能予以确认:① 本公司已将商品所有权上的主要风险和报酬转移给购货方;②本公司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。本公司供暖收入按与被供暖方确认的实际面积及沈阳市物价局批准的供暖价格确认。2008 年 10 月 28 日,沈阳市物价局下发了沈价审批[2008]92 号《关于调整供暖价格的通知》调整了供暖价格,居民住宅供暖价格统一调整到每平方米建筑面积 28 元、非居民供暖价格统一调整到每平方米建筑面积 32 元,自 2008 年-2009 年采暖期开始执行。本公司自每年 1 月 1 日起至 12 月 31 日止为一个核算期。公司供暖收入的核算方法为本年发生的下个采暖期的成本(11 月、12 月)计入本年成本,同时按成本数结转 11 月、12 月收入。(2)确认让渡资产使用权收入的依据
    让渡资产使用权收入包括利息收入、使用费收入等,在同时满足以下条件时予以确认:
    ① 与交易相关的经济利益能够流入企业公司;
    ② 收入的金额能够可靠地计量。
    利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
    使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)确认提供劳务收入的依据
    ① 本公司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。完工百分比法,是指按照提供劳务交易的完工进度确认收入与费用的方法。
    提供劳务交易的结果能够可靠估计,是指同时满足下列条件:
    a、收入的金额能够可靠地计量;
                                                                 沈阳惠天热电股份有限公司 2013 半年度报告全文
    b、相关的经济利益很可能流入企业;
    c、交易的完工进度能够可靠地确定;
    d、交易中已发生和将发生的成本能够可靠地计量。
    ② 提供劳务交易的结果在资产负债表日不能够可靠估计的,分别下列情况处理:
    a、已经发生的劳务成本预计能够得到补偿,按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;
    b、已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益不确认劳务收入。(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
    ① 当建造合同的结果可以可靠地估计时,与其相关的合同收入和合同费用在资产负债表日按完工百分比法予以确认。完工百分比法,是指根据合同完工进度确认合同收入和合同费用的方法。合同完工程度按照累计实际发生的合同费用占合同预计总成本的比例确定。
    固定造价合同的结果能够可靠估计,是指同时满足下列条件:
    a、合同总收入能够可靠地计量;
    b、与合同相关的经济利益很可能流入企业;
    c、实际发生的合同成本能够清楚地区分和可靠地计量;
    d、合同完工进度和为完成合同尚需发生的成本能够可靠地确定。
    成本加成合同的结果能够可靠估计,是指同时满足下列条件:
    a、与合同相关的经济利益很可能流入企业;
    b、实际发生的合同成本能够清楚地区分和可靠地计量。
    在资产负债表日,按照合同总收入乘以完工进度扣除以前会计期间累计已确认收入后的金额,确认为当期合同收入;同时,按照合同预计总成本乘以完工进度扣除以前会计期间累计已确认费用后的金额,确认为当期合同费用。因合同工程变更而产生的收入、索赔及奖励会在与客户达成协议时记入合同收入。
    ② 建造合同的结果不能可靠估计的,分别下列情况处理:
    a、合同成本能够收回的,合同收入根据能够收回的实际合同成本予以确认,合同成本在其发生的当期确认为合同费用。
    b、合同成本不可能收回的,在发生时立即确认为合同费用,不确认合同收入。
    ③ 如果合同总成本很可能超过合同总收入,则预期损失立即确认为费用。26、政府补助(1)类型政府补助的类型分为与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法
    (1)政府补助的确认条件
    ① 企业能够满足政府补助所附条件;
    ② 企业能够收到政府补助。
    (2)政府补助的类型及会计处理方法
    ①与资产相关的政府补助,公司取得时确认为递延收益,自相关资产达到预定可使用状态时,在该资
                                                                 沈阳惠天热电股份有限公司 2013 半年度报告全文产使用寿命内平均分配,分次计入以后各期的损益。相关资产在使用寿命结束前被出售、转让、报废或发生毁损的,将尚未分配的递延收益余额一次性转入资产处置当期的损益。
    ②与收益相关的政府补助,用于补偿公司以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期损益;用于补偿公司已发生的相关费用或损失的,取得时直接计入当期损益。
    (3)政府补助的计量
    政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能可靠取得的,按照名义金额计量。
    (4)已确认的政府补助需要返还的,分别下列情况处理:
      ①存在相关递延收益的,冲减相关递延收益账面余额,超出部分计入当期损益。
      ②不存在相关递延收益的,直接计入当期损益。27、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据① 本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。但是同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认:a、该项交易不是企业合并;b、交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。② 本公司对与子公司、联营公司及合营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产:a、暂时性差异在可预见的未来很可能转回;b、未来很可能获得用来抵扣暂时性差异的应纳税所得额。③ 本公司对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。(2)确认递延所得税负债的依据除下列情况产生的递延所得税负债以外,本公司确认所有应纳税暂时性差异产生的递延所得税负债:① 商誉的初始确认;② 同时满足具有下列特征的交易中产生的资产或负债的初始确认:a、该项交易不是企业合并;b、交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。③ 本公司对与子公司、联营公司及合营企业投资产生相关的应纳税暂时性差异,同时满足下列条件的:a、投资企业能够控制暂时性差异的转回的时间;b、该暂时性差异在可预见的未来很可能不会转回。28、经营租赁、融资租赁(1)经营租赁会计处理
    ①本公司作为经营租赁承租人时,将经营租赁的租金支出,在租赁期内各个期间按照直线法或根据租赁资产的使用量计入当期损益。作为承租人发生的初始直接费用,计入管理费用,或有租金于发生时确认为当期费用。出租人提供免租期的,本公司将租金总额在不扣除免租期的整个租赁期内,按直线法或其他合理的方法进行分摊,免租期内确认租金费用及相应的负债。出租人承担了承租人某些费用的,本公司按该费用从租金费用总额中扣除后的租金费用余额在租赁期内进行分摊。
    ②本公司作为经营租赁出租人时,采用直线法将收到的租金在租赁期内确认为收益。初始直接费用,计入当期损益。金额较大的予以资本化,在整个经营租赁期内按照与确认租金收入相同的基础分期计入当期损益。如协议约定或有租金的在实际发生时计入当期收益。出租人提供免租期的,出租人将租金总额在不扣除免租期的整个租赁期内,按直线法或其他合理的方法进行分配,免租期内出租人也确认租金收入。承担了承租人某些费用的,本公司按该费用自租金收入总额中扣除后的租金收入余额在租赁期内进行分
                                                       沈阳惠天热电股份有限公司 2013 半年度报告全文配。(2)融资租赁会计处理
    ①本公司作为融资租赁承租人时,在租赁期开始日,将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。在租赁期内各个期间采用实际利率法进行分摊,确认为当期融资费用,计入财务费用。发生的初始直接费用,应当计入租入资产价值。
    在计提融资租赁资产折旧时,本公司采用与自有应折旧资产相一致的折旧政策,折旧期间以租赁合同而定。如果能够合理确定租赁期届满时本公司将会取得租赁资产所有权,以租赁期开始日租赁资产的寿命作为折旧期间;如果无法合理确定租赁期届满后本公司是否能够取得租赁资产的所有权,以租赁期与租赁资产寿命两者中较短者作为折旧期间。
    ②本公司作为融资租赁出租人时,于租赁期开始日将租赁开始日最低租赁应收款额与初始直接费用之和作为应收融资租赁款的入账价值,计入资产负债表的长期应收款,同时记录未担保余值;将最低租赁应收款额、初始直接费用及未担保余值之和与其现值之和的差额作为未实现融资收益,在租赁期内各个期间采用实际利率法确认为租赁收入,计入租赁收入/业务业务收入。(3)售后租回的会计处理29、持有待售资产(1)持有待售资产确认标准
    本公司将同时满足下列条件的非流动资产划分为持有待售:
    ①公司已经就处置该非流动资产作出决议;
    ②公司已经与受让方签订了不可撤销的转让协议;
    ③是该项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,公司将调整该项固定资产的预计净残值,使该项固定资产的预计净残值能够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。
    某项资产或处置组被划归为持有待售,但后来不再满足持有待售的固定资产的确认条件,公司将停止将其划归为持有待售,并按照下列两项金额中较低者计量:
    ①该资产或处置组被划归为持有待售之前的账面价值,按照其假定在没有被划归为持有待售的情况下原应确认的折旧、摊销或减值进行调整后的金额;
    ②决定不再出售之日的再收回金额。
                                               沈阳惠天热电股份有限公司 2013 半年度报告全文30、资产证券化业务31、套期会计32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否
    本期无会计政策变更及会计估计更正事项。(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否33、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否本期无前期会计差错更正(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否
                                                                    沈阳惠天热电股份有限公司 2013 半年度报告全文34、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
    增值税                                  产品、原材料销售收入                  17%、13%
    营业税                                  应税营业收入                          5%、3%
    城市维护建设税                          应缴纳流转税额                        7%
    企业所得税                              企业所得税                            应纳税所得额
    教育费附加                              应缴纳流转税额                        4%、5%各分公司、分厂执行的所得税税率2、税收优惠及批文
    2011年财政部和国家税务总局下发了财税[2011]118号文件《关于继续执行供热企业增值税房产税城镇土地使用税优惠政策的通知》,文件规定对“三北地区”(包括北京市、天津市、河北省、山西省、内蒙古自治区、辽宁省、大连市、吉林省、黑龙江省、山东省、青岛市、河南省、陕西省、甘肃省、青海省、宁夏回族自治区和新疆维吾尔自治区)的供热企业,自2011年至2015年供暖期期间,对供热企业向居民个人供热而取得的采暖费收入继续免征增值税;自2011年7月1日至2015年12月31日,对向居民供热而收取采暖费的供热企业,为居民供热所使用的厂房及土地继续免征房产税、城镇土地使用税。3、其他说明六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                            单位: 元
                                                                                                             从母公
                                                         实质上                                      少数股 司所有
                                                         构成对                                      东权益 者权益
                                                 期末实 子公司             表决权                    中用于 冲减子
    子公司 子公司             业务性 注册资 经营范                    持股比            是否合 少数股
                 注册地                          际投资 净投资              比例                     冲减少 公司少
    全称    类型              质      本     围                      例(%)             并报表 东权益
                                                  额     的其他             (%)                      数股东 数股东
                                                         项目余                                      损益的 分担的
                                                           额                                        金额    本期亏
                                                                                                             损超过
                                                        沈阳惠天热电股份有限公司 2013 半年度报告全文
                                                                                            少数股
                                                                                            东在该
                                                                                            子公司
                                                                                            年初所
                                                                                            有者权
                                                                                            益中所
                                                                                            享有份
                                                                                            额后的
                                                                                             余额沈阳热
                                     锅炉、
    力工业 全资子              4,870.0            4,870.0
                  沈阳               管道安             100%   100% 是
    安装工 公司                0                       0
                                     装程公司沈阳惠天房地
         全资子            1,000.0 房地产     1,000.0
    产开发            沈阳                                  100%   100% 是
         公司              0         开发          0有限公司沈阳市
    热力工 全资子                        市政工
                  沈阳     600.00             600.00    100%   100% 是
    程设计 公司                          程设计研究院沈阳惠
    天股权 全资子                        股权投
                  沈       500.00             500.00    100%   100% 是
    投资有 公司                          资等限公司
    沈阳市                               供暖、
    第二热 全资子                        供汽、   27,951.
                  沈阳     521.00                       100%   100% 是
    力供暖 公司                          热力供       00
    公司                                 暖工程
    沈阳惠                               供热、
    天辽北                               安装工
         控股子                                                             -3,232,5
    供热有            沈阳     500.00    程、供   375.00    75%     75% 是
         公司                                                                 71.22
    限责任                               热技术
    公司                                 咨询秦皇岛惠天度
         全资子                      正餐、
    假酒店            秦皇岛   50.00               50.00    100%   100% 是
         公司                        住宿等有限公司
    沈阳惠 全资子              3,000.0 供热、     3,000.0
                  沈阳                                  100%   100% 是
    天棋盘 公司                0         安装工        0
                                                                       沈阳惠天热电股份有限公司 2013 半年度报告全文
    山供热                                    程、供
    有限责                                    热技术
    任公司                                    咨询沈阳惠
                                          供暖、天热电
         控股子                  1,000.0 供汽、                                               5,636,2
    第九供            沈阳                             510.00              51%      51% 是
         公司                    0        热力供                                                69.67热有限
                                          暖工程公司通过设立或投资等方式取得的子公司的其他说明(2)同一控制下企业合并取得的子公司
                                                                                                                 单位: 元
                                                                                                                  从母公
                                                                                                                  司所有
                                                                                                                  者权益
                                                                                                                  冲减子
                                                                                                                  公司少
                                                                                                                  数股东
                                                            实质上                                      少数股
                                                                                                                  分担的
                                                            构成对                                      东权益
                                                                                                                  本期亏
                                                   期末实 子公司              表决权                    中用于
    子公司 子公司              业务性 注册资 经营范                      持股比            是否合 少数股              损超过
                  注册地                           际投资 净投资               比例                     冲减少
    全称     类型              质       本     围                       例(%)             并报表 东权益              少数股
                                                    额      的其他             (%)                      数股东
                                                                                                                  东在该
                                                            项目余                                      损益的
                                                                                                                  子公司
                                                              额                                         金额
                                                                                                                  年初所
                                                                                                                  有者权
                                                                                                                  益中所
                                                                                                                  享有份
                                                                                                                  额后的
                                                                                                                   余额通过同一控制下企业合并取得的子公司的其他说明(3)非同一控制下企业合并取得的子公司
                                                                                                                 单位: 元
                                                            实质上                                      少数股 从母公
                                                            构成对                                      东权益 司所有
                                                   期末实 子公司              表决权                    中用于 者权益
    子公司 子公司              业务性 注册资 经营范                      持股比            是否合 少数股
                  注册地                           际投资 净投资               比例                     冲减少 冲减子
    全称     类型              质       本     围                       例(%)             并报表 东权益
                                                    额      的其他             (%)                      数股东 公司少
                                                            项目余                                      损益的 数股东
                                                              额                                         金额     分担的
                                                                  沈阳惠天热电股份有限公司 2013 半年度报告全文
                                                                                                       本期亏
                                                                                                       损超过
                                                                                                       少数股
                                                                                                       东在该
                                                                                                       子公司
                                                                                                       年初所
                                                                                                       有者权
                                                                                                       益中所
                                                                                                       享有份
                                                                                                       额后的
                                                                                                         余额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
                    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
                                                                             沈阳惠天热电股份有限公司 2013 半年度报告全文6、报告期内发生的非同一控制下企业合并
                                                                                                                  单位: 元
             被合并方                          商誉金额                                     商誉计算方法非同一控制下企业合并的其他说明7、报告期内出售丧失控制权的股权而减少子公司
                    子公司名称                                  出售日                          损益确认方法出售丧失控制权的股权而减少的子公司的其他说明8、报告期内发生的反向购买
                                                                                              合并中确认的商誉或计入当
           借壳方                 判断构成反向购买的依据           合并成本的确定方法
                                                                                                   期的损益的计算方法反向购买的其他说明9、本报告期发生的吸收合并
                                                                                                                  单位: 元
                 吸收合并的类型                         并入的主要资产                          并入的主要负债
             同一控制下吸收合并                      项目                金额               项目               金额
           非同一控制下吸收合并                      项目                金额               项目               金额吸收合并的其他说明10、境外经营实体主要报表项目的折算汇率七、合并财务报表主要项目注释1、货币资金
                                                                                                                  单位: 元
                                            期末数                                             期初数
          项目
                             外币金额       折算率      人民币金额             外币金额      折算率        人民币金额
    现金:                             --          --               172,077.57          --           --               124,111.37
    银行存款:                        --          --            137,397,533.51         --           --          482,182,454.00
    其他货币资金:                    --          --             45,612,494.14         --           --             9,825,268.94
    合计                              --          --            183,182,105.22         --           --          492,131,834.31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
       注1:期末其他货币资金主要为三个月内到期的银行承兑汇票保证金、住房修缮基金及住房管理中心
                                                                 沈阳惠天热电股份有限公司 2013 半年度报告全文存款。
    注2:截止2013年6月30日其他货币资金中受限金额9,825,267.40元,其中住房修缮基金存款余额7,062,758.52元、住房资金管理中心存款余额2,762,508.88元,部分资金的使用需相关部门的批复。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                                                      52,318.60                       3,453,340.00
    合计                                                              52,318.60                       3,453,340.00(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
                                                                                           沈阳惠天热电股份有限公司 2013 半年度报告全文
                                                                                                                                        单位: 元
         出票单位                   出票日期                          到期日                           金额                      备注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(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(%)
    单项金额重大并单项计         44,981,534.                 40,922,873.                       46,251,53                42,192,873.9
                                                10.62%                            90.98%                  15.13%                             91.22%
    提坏账准备的应收账款                     63                           94                        4.63                            4按组合计提坏账准备的应收账款
    余额百分比组合               244,296,17         57.66% 34,669,953.                14.19% 240,316,1        78.63% 33,714,637.6                14.03%
                                                                                  沈阳惠天热电股份有限公司 2013 半年度报告全文
                                  7.86                         85                    02.53                               9
                            114,420,04
    低信用风险组合                              27.01%
                                  4.63
                            358,716,22               34,669,953.                  240,316,1                    33,714,637.6
    组合小计                                    84.67%                      9.67%                       78.63%                               14.03%
                                  2.49                         85                    02.53                               9单项金额虽不重大但单
                          19,946,933.                18,328,498.                  19,080,21                    17,478,454.3
    项计提坏账准备的应收                        4.71%                      91.89%                       6.24%                                91.61%
                                   09                          63                      7.25                              8账款
                            423,644,69               93,921,326.                  305,647,8                    93,385,966.0
    合计                                        --                          --                          --                                   --
                                  0.21                         42                    54.41                               1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
                                                                                                                                        单位: 元
             应收账款内容                        账面余额              坏账准备               计提比例(%)              计提理由单项金额重大并单项计提坏账准备的
                                                  44,981,534.63          40,922,873.94应收款
    合计                                              44,981,534.63          40,922,873.94                   --                        --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
                                                                                                                                        单位: 元
               组合名称                             账面余额                    计提比例(%)                         坏账准备
    3 年以上居民采暖费                                     168,069,551.36                                    17%                  28,571,823.73
    其他                                                    76,226,626.50                                     8%                   6,098,130.12
    合计                                                   244,296,177.86                   --                                    34,669,953.85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
                                                                                                                                        单位: 元
       应收账款内容              账面余额                   坏账准备                 计提比例(%)                      计提理由期末单项金额虽不重大
    但单项计提坏账准备的                19,946,933.09                 18,328,498.63应收账款
    合计                                19,946,933.09                 18,328,498.63                --                             --
                                                                                 沈阳惠天热电股份有限公司 2013 半年度报告全文(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
                                                       余额百分比和个别计提
    采暖费                      收回陈欠采暖费                                                     572,039.40             5,996,132.67
                                                       法结合
                                                       余额百分比和个别计提
    设计费                      收回陈欠设计费                                                     577,200.00                 660,000.00
                                                       法结合
                                                       余额百分比和个别计提
    工程费                      收回陈欠工程款                                                       6,841.06                  85,513.00
                                                       法结合
    合计                                   --                         --                       1,156,080.46              --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
    沈阳桥梁厂                         9,289,341.71                   8,360,407.54                      90% 评估可收回性
    沈阳铸造厂                         8,363,189.68                   7,526,870.71                      90% 评估可收回性
    沈阳第三三零一工厂                 7,314,677.10                   6,583,209.39                      90% 评估可收回性
    沈阳内燃机制造厂                   4,979,531.91                   4,481,578.72                      90% 评估可收回性
    沈阳轧钢厂                         2,261,709.73                   2,035,538.76                      90% 评估可收回性辽宁省工业安装工程公
                                   2,185,578.26                   1,967,020.43                      90% 评估可收回性司
    沈阳玻璃厂                         1,596,546.76                   1,596,546.76                     100% 公司已吊销
    合计                              35,990,575.15                  32,551,172.31            --                         --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
                                                                                  沈阳惠天热电股份有限公司 2013 半年度报告全文(5)应收账款中金额前五名单位情况
                                                                                                                                单位: 元
                                                                                                               占应收账款总额的比例
         单位名称              与本公司关系                      金额                      年限
                                                                                                                          (%)
    沈阳桥梁厂                非关联方                                9,289,341.71 3 年以上                                           2.19%
    沈阳铸造厂                非关联方                                8,363,189.68 3 年以上                                           1.97%
    沈阳第三三零一工厂        非关联方                                7,314,677.10 3 年以上                                           1.73%
    沈阳内燃机制造厂          非关联方                                4,979,531.91 3 年以上                                           1.18%
    沈阳轧钢厂                非关联方                                2,261,709.73 3 年以上                                           0.53%
    合计                                  --                         32,208,450.13                  --                                 7.6%(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(%)(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(%)
    单项金额重大并单项计 10,156,761.4                     10,026,761.4               10,156,761.4
                                             18.76%                     98.72%                         12.74% 10,026,761.43      98.72%
    提坏账准备的其他应收                  3                          3                          3
                                                                               沈阳惠天热电股份有限公司 2013 半年度报告全文款按组合计提坏账准备的其他应收款
                         29,817,291.3                                         31,987,743.0
    余额百分比组合                          55.26% 2,385,383.27              8%                        40.11%    2,559,019.45           8%
                                   8                                                      9
                                                                              27,713,400.0
    低信用风险组合           1,627,793.22     2.82%                                                    34.75%
                                                                                          0
                         31,445,084.6                                         59,701,143.0
    组合小计                                58.08% 2,385,383.27              8%                        74.87%    2,559,019.45     4.29%
                                   0                                                      9单项金额虽不重大但单
                         12,539,673.1             10,232,413.6
    项计提坏账准备的其他                    23.16%                    81.6% 9,885,130.23               12.4%     9,477,132.19    95.87%
                                   5                         8应收款
                         54,141,519.1             22,644,558.3                79,743,034.7
    合计                                      --                        --                             --       22,062,913.07      --
                                   8                         8                            5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
                                                                                                                            单位: 元
    其他应收款内容            账面余额                  坏账金额                 计提比例(%)                      理由单项金额重大并单项计
    提坏账准备的其他应收              10,156,761.43              10,026,761.43款
    合计                              10,156,761.43              10,026,761.43                    --                      --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
                                                                                                                            单位: 元
              组合名称                            账面余额                    计提比例(%)                      坏账准备
    其他                                                  29,817,291.38                                 8%                 2,385,383.27
    合计                                                  29,817,291.38                  --                                2,385,383.27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重大并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                  坏账金额                 计提比例(%)                      理由单项金额重大并单项计
                                  10,156,761.43              10,026,761.43提坏账准备的其他应收
                                                                                沈阳惠天热电股份有限公司 2013 半年度报告全文款
    合计                               10,156,761.43             10,026,761.43               --                       --(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
                                                    余额百分比和个别计提
    处置资产                     收回前期处置资产                                                    176.00                   2,200.00
                                                    法结合
                                                    余额百分比和个别计提
    处置子公司                   收回处置时代金科款                                                     0.00          27,713,400.00
                                                    法结合
                             收回时代金科股权转 余额百分比和个别计提
    手续费                                                                                         47,424.00                592,800.00
                             让手续费               法结合
    合计                                    --                       --                            47,600.00          --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(%)                 理由沈阳科迅集团有限公
                                   7,470,000.00                  7,340,000.00                       98% 评估可收回性司沈阳市二热房地产开
                                   2,686,761.43                  2,686,761.43                      100%发公司
    合计                              10,156,761.43               10,026,761.43               --                       --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
                                             账面余额            计提坏账金额             账面余额             计提坏账金额(5)金额较大的其他应收款的性质或内容
                                                                                                                         单位: 元
                                                                               沈阳惠天热电股份有限公司 2013 半年度报告全文
           单位名称                             金额                 款项的性质或内容            占其他应收款总额的比例(%)说明(6)其他应收款金额前五名单位情况
                                                                                                                      单位: 元
                                                                                                          占其他应收款总额的比
         单位名称               与本公司关系                  金额                        年限
                                                                                                                 例(%)
    沈阳科迅集团有限公司 非关联方                                   7,470,000.00 3 年以上                                    13.8%
    沈阳华泰热电有限公司 非关联方                                   7,456,679.00 2-3 年                                      13.77%沈阳市大东区城市建设
                           非关联方                             7,000,000.00 3 年以上                                    12.93%局丹东亿龙房地产开发有
                           关联方                               4,800,000.00 2-3 年                                      8.87%限公司
    沈阳市铁西区人民政府 非关联方                                   2,990,000.00 1 年以内                                    5.52%
           合计                       --                       29,716,679.00                --                           54.89%(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(%)丹东亿龙房地产开发有限公
                                子公司合营单位                                        4,800,000.00                       8.87%司
             合计                               --                                    4,800,000.00                       8.87%(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:
                                                                             沈阳惠天热电股份有限公司 2013 半年度报告全文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                                    31,214,823.57       36.47%                               107,750,322.33         75.18%
    1至2年                                      20,307,970.42       23.37%                                25,210,681.39         17.59%
    2至3年                                      22,436,125.72       25.76%                                  278,541.37           0.19%
    3 年以上                                    11,638,548.61       26.21%                                10,085,267.59          7.04%
    合计                                        85,597,468.32       --                                   143,324,812.68         --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                     未结算原因辽宁亿丰国际贸易发展
                         非关联方                            19,093,048.09 2-3 年                        预付煤款有限公司
    沈阳市电业局             非关联方                            15,920,627.21 1 年以内                      预付电费
    桓台兴达周荣启           非关联方                              3,443,000.00 3 年以上                     预付工程款
    抚顺通达露建洗选煤场 非关联方                                  2,800,000.00 2-3 年                       预付煤款东北金城建设股份有限
                         非关联方                              2,750,293.40 1 年以内                     预付工程款公司
    合计                                --                       44,006,968.70              --                            --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
                                                                                沈阳惠天热电股份有限公司 2013 半年度报告全文(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、低耗、周转
                               64,850,628.34      948,579.62    63,902,048.72   121,602,305.09            948,579.62   120,653,725.47材料等
    开发成本                       99,221,566.55                    99,221,566.55    30,453,537.40                          30,453,537.40
    工程施工                       32,714,344.55   7,656,459.69     25,057,884.86    27,189,343.57       7,656,459.69       19,532,883.88
    开发产品                        3,553,478.10                     3,553,478.10      3,553,478.10                          3,553,478.10
    合计                       200,340,017.54      8,605,039.31    191,734,978.23   182,798,664.16       8,605,039.31      174,193,624.85(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                  转销原材料、低耗、周转
                                     948,579.62                   0.00              0.00                  0.00            948,579.62材料等
    工程施工                           7,656,459.69                   0.00              0.00                  0.00           7,656,459.69
    合   计                            8,605,039.31                                                                          8,605,039.31(3)存货跌价准备情况
                                                                     本期转回存货跌价准备的原            本期转回金额占该项存货期
                 项目                 计提存货跌价准备的依据
                                                                                   因                       末余额的比例(%)存货的说明10、其他流动资产
                                                                                                                            单位: 元
                        项目                                      期末数                                     期初数其他流动资产说明
                                                                           沈阳惠天热电股份有限公司 2013 半年度报告全文11、可供出售金融资产(1)可供出售金融资产情况
                                                                                                                单位: 元
                         项目                                       期末公允价值                期初公允价值本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额元,该金额占重分类前持有至到期投资总额的比例。可供出售金融资产的说明(2)可供出售金融资产中的长期债权投资
                                                                                                                单位: 元
                                         初始投资成                                            累计应收或
    债券项目    债券种类           面值                       到期日       期初余额   本期利息                   期末余额
                                               本                                               已收利息可供出售金融资产的长期债权投资的说明12、持有至到期投资(1)持有至到期投资情况
                                                                                                                单位: 元
                 项目                                  期末账面余额                           期初账面余额持有至到期投资的说明(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                                单位: 元
             项目                                   金额                       占该项投资出售前金额的比例(%)本报告期内出售但尚未到期的持有至到期投资情况说明13、长期应收款
                                                                                                                单位: 元
             种类                                     期末数                                   期初数14、对合营企业投资和联营企业投资
                                                                                                                单位: 元
                                本企业在被投
    被投资单位名 本企业持股比                                                     期末净资产总 本期营业收入
                                资单位表决权 期末资产总额 期末负债总额                                       本期净利润
    称          例(%)                                                             额          总额
                                  比例(%)
                                                                             沈阳惠天热电股份有限公司 2013 半年度报告全文一、合营企业丹东亿龙房地
    产开发有限公            35%               35% 258,349,998.77 232,342,498.97 26,007,499.80             1,110,365.22        18,592.16司丹东亿龙商业
    物业服务有限            35%               35%    9,841,719.31 16,964,140.90         -7,122,421.59     3,394,886.10   -6,754,724.53公司二、联营企业中商惠天(北
    京)投资管理            40%               40%    2,000,000.00                       2,000,000.00有限公司
    沈阳储运集团                                    1,486,168,195.
                      40.43%         40.43%                      823,776,181.50 662,392,013.92 36,404,972.26          -408,261.65
    有限公司                                                   42合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明15、长期股权投资(1)长期股权投资明细情况
                                                                                                                          单位: 元
                                                                                       在被投资
                                                                            在被投资 单位持股
                                                                 在被投资
    被投资单                                                                    单位表决 比例与表                  本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                    减值准备
    位                                                                      权比例 决权比例                   减值准备     红利
                                                                 比例(%)
                                                                              (%)      不一致的
                                                                                         说明丹东亿龙
    房地产开            3,500,000 9,096,117              9,096,117
           权益法                                                    35%        35%
    发有限公                  .00       .68                    .68司丹东亿龙
    商业物业            175,000.0
           权益法                                                    35%        35%
    服务有限                   0公司中商惠天
    (北京)            800,000.0 800,000.0              800,000.0
           权益法                                                    40%        40%
    投资管理                   0         0                      0有限公司沈阳储运
                    276,168,0             276,168,0 276,168,0
    集团有限 权益法                    0.00                            40.43%    40.43%
                       00.00                 00.00      00.00公司
                                                                           沈阳惠天热电股份有限公司 2013 半年度报告全文
    泰国泰隆             3,382,731 3,382,731             3,382,731                              3,362,731
           成本法                                                   20%      20%
    公司                       .56       .56                   .56                                      .56辽宁省热
    电建设开             200,000.0 200,000.0             200,000.0
           成本法                                                   20%      20%
    发联合公                     0        0                     0司辽宁汇祥
                     1,500,000 1,500,000             1,500,000                              500,000.0
    现代节能 成本法                                                     10%      10%
                           .00       .00                   .00                                       0设备公司
    沈阳大通             700,000.0 700,000.0             700,000.0                              700,000.0
           成本法                                                   20%      20%
    锅炉公司                     0        0                     0                                        0沈阳水务
                     296,080,2 296,080,2 -296,080,
    集团有限 成本法                                           0.00     4.06%    4.06%
                        58.56     58.56    258.56公司沈阳惠天
    华奥房地             4,400,000 5,272,916             5,272,916
           成本法                                                   44%      44%
    产置业公                   .00       .96                   .96司
                     586,905,9 317,032,0 -19,912,2 297,119,7                                4,562,731
    合计          --                                                   --       --         --
                        90.12     24.76     58.56       66.20                                       .56(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
                                                                         沈阳惠天热电股份有限公司 2013 半年度报告全文
                                                          本期增加                       本期减少
                              期初公允价                                                                      期末公允
             项目                                        自用房地产 公允价值变                转为自用房
                                   值         购置                                   处置                        价值
                                                         或存货转入      动损益                    地产说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间17、固定资产(1)固定资产情况
                                                                                                                单位: 元
           项目            期初账面余额                  本期增加                     本期减少            期末账面余额
    一、账面原值合计:         3,032,143,430.95                           6,246,955.81      4,261,966.43    3,034,128,420.33
    其中:房屋及建筑物          457,193,462.60                             -750,000.00               0.00      456,443,462.60
    生产设备                    663,452,697.97                            2,535,916.44      3,861,966.43       662,126,647.98
    锅炉                        289,004,291.71                            3,880,579.04               0.00      292,884,870.75
    热网管线                   1,559,834,312.69                            -124,730.79               0.00   1,559,709,581.90
    运输设备                     48,257,569.91                             471,452.26         400,000.00        48,329,022.17
    管理用具                     14,401,096.07                             233,738.86                0.00       14,634,834.93
            --             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:         1,292,498,586.71     421,965.27           85,602,773.63        421,686.78    1,378,101,638.83
    其中:房屋及建筑物          140,007,186.19                            7,956,788.05                         147,963,974.24
    生产设备                    253,183,164.88           139.13          20,459,797.11        157,686.78       273,485,414.34
    锅炉                         77,817,964.87      157,686.78            9,166,789.37                          87,142,441.02
    热网管线                    787,447,666.59                           45,480,611.59                         832,928,278.18
    运输设备                     25,951,763.38      264,000.00            1,923,681.31        264,000.00        27,875,444.69
    管理用具                      8,090,840.80           139.36            615,106.20                            8,706,086.36
            --             期初账面余额                                  --                               本期期末余额
    三、固定资产账面净值合计   1,739,644,844.24                              --                             1,656,026,781.50
    生产设备                                                                 --
    锅炉                                                                     --
    热网管线                                                                 --
    运输设备                                                                 --
    管理用具                                                                 --
    四、减值准备合计             11,431,686.84                               --                                  9,462,618.25
    其中:房屋及建筑物             2,711,313.39                              --                                  2,653,945.05
                                                                            沈阳惠天热电股份有限公司 2013 半年度报告全文
    生产设备                            1,351,037.65                            --                              1,180,316.84
    锅炉                                 518,324.14                             --                               403,937.40
    热网管线                            6,344,067.93                            --                              4,878,935.23
    运输设备                             402,541.43                             --                               329,247.10
    管理用具                             104,402.30                             --                                  16,236.63
    五、固定资产账面价值合计      1,728,213,157.40                              --                          1,646,564,163.25
    其中:房屋及建筑物              314,474,963.02                              --                            305,825,543.31
    生产设备                        408,918,495.44                              --                            387,460,916.80
    锅炉                            210,668,002.70                              --                            205,338,492.33
    热网管线                        766,042,578.17                              --                            721,902,368.49
    运输设备                         21,903,265.10                              --                             20,124,330.38
    管理用具                            6,205,852.97                            --                              5,912,511.94本期折旧额 85,602,773.63 元;本期由在建工程转入固定资产原价为元。(2)暂时闲置的固定资产情况
                                                                                                                单位: 元
       项目                 账面原值               累计折旧          减值准备          账面净值             备注(3)通过融资租赁租入的固定资产
                                                                                                                单位: 元
              项目                         账面原值                        累计折旧                  账面净值(4)通过经营租赁租出的固定资产
                                                                                                                单位: 元
                             种类                                                     期末账面价值(5)期末持有待售的固定资产情况
                                                                                                                单位: 元
           项目                      账面价值                 公允价值           预计处置费用         预计处置时间(6)未办妥产权证书的固定资产情况
                     项目                             未办妥产权证书原因                  预计办结产权证书时间固定资产说明
                                                                           沈阳惠天热电股份有限公司 2013 半年度报告全文
       注1:本期折旧额85,602,773.63元
         2:年末暂时闲置的固定资产原值17,312,937.11元,净值3,660,506.11元。
         3:本公司部分房屋暂未办理权属证明,主要原因包括:在供暖小区内建设的换热站所占用土地为公
       用地,无法分割土地使用证,即无法办理本公司所建换热站的产权证;近几年在沈阳市政府联片供暖
       的号召下,本公司新接收的供暖小区内原有换热站无房产建设手续,暂无法办理所接收换热站的产权
       证;因抵账抹入房屋及购置、新建的其他房屋的产权登记手续正在办理中。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
    金谷热源工程                  18,539,773.22                  18,539,773.22 17,712,771.11                       17,712,771.11
    滑翔热源改造工程               6,892,241.22                   6,892,241.22     1,975,338.56                        1,975,338.56
    城建逸品换热站                  654,250.38                       654,250.38     654,250.38                          654,250.38
    新建换热站工程                 1,320,472.35                   1,320,472.35      916,327.15                          916,327.15
    更新改造工程                   3,133,004.50                   3,133,004.50      804,299.71                          804,299.71
    热源改造工程                   3,263,440.91                   3,263,440.91      625,305.87                          625,305.87
    分户改造工程                    679,999.04                       679,999.04     480,776.02                          480,776.02
    自控系统工程                    289,093.12                       289,093.12     358,175.79                          358,175.79
    碧桂园 5-1 区一期换热站         380,182.26                       380,182.26     364,950.50                          364,950.50
    凯撒兰湾工程                    425,341.51                       425,341.51     320,930.26                          320,930.26
    热网工程                       3,416,774.79                   3,416,774.79
    煤粉炉工程                      466,126.19                       466,126.19
    锅炉房工程                      305,530.65                       305,530.65     305,530.65                          305,530.65
    其他工程                        384,865.16                       384,865.16    1,154,030.46                        1,154,030.46
    合计                          40,151,095.30                  40,151,095.30 25,672,686.46                       25,672,686.46(2)重大在建工程项目变动情况
                                                                                                                     单位: 元
                                                          工程投                       其中:本
                                                                              利息资              本期利
    项目名                       本期增   转入固   其他减     入占预   工程进              期利息               资金来
           预算数   期初数                                                    本化累              息资本               期末数
    称                           加     定资产     少       算比例      度               资本化                 源
                                                                              计金额              化率(%)
                                                           (%)                          金额
                                                                             沈阳惠天热电股份有限公司 2013 半年度报告全文
    金谷热             17,712,7 827,002.                                                                                18,539,7
    源工程                  71.11        11                                                                                  73.22滑翔热
                   1,975,33 4,916,90                                                                                6,892,24源改造
                         8.56      2.66                                                                                   1.22工程
    更新改             804,299. 1,330,09 -998,608                                                                       3,133,00
    造工程                    71       5.92    .87                                                                            4.50
    分户改             480,776. 199,223.                                                                                679,999.
    造                        02         02                                                                                    04
    热源改             625,305. 2,638,13                                                                                3,263,44
    造                        87       5.04                                                                                   0.91
    热网改                          3,416,77                                                                            3,416,77
    造                                 4.79                                                                                   4.79
    新建换             916,327. 404,145.                                                                                1,320,47
    热站                      15         20                                                                                   2.35兴盛大
                   35,692.3 1,508,52                                                                                1,544,22热源大
                           1       8.71                                                                                   1.02网
                   22,550,5 15,240,8 -998,608                                                                       38,789,9
    合计                                                         --       --                          --          --
                        10.73     07.45    .87                                                                           27.05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
    工程物资                                         24,900.00                                                         24,900.00
    合计                                             24,900.00                                                         24,900.00工程物资的说明
                                                                   沈阳惠天热电股份有限公司 2013 半年度报告全文20、固定资产清理
                                                                                                     单位: 元
                   项目               期初账面价值              期末账面价值            转入清理的原因说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况21、生产性生物资产(1)以成本计量
                                                                                                     单位: 元
           项目           期初账面余额          本期增加                 本期减少            期末账面余额一、种植业二、畜牧养殖业三、林业四、水产业(2)以公允价值计量
                                                                                                     单位: 元
           项目           期初账面价值          本期增加                 本期减少            期末账面价值一、种植业二、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
                                                                          沈阳惠天热电股份有限公司 2013 半年度报告全文
    一、账面原值合计                  164,607,410.01                   76,000.00                              164,683,410.01
    土地使用权                        160,086,969.98                                                          160,086,969.98
    软件                                4,520,440.03                   76,000.00                                4,596,440.03
    二、累计摊销合计                   35,366,506.62              2,462,332.20                                 37,828,838.82
    土地使用权                         33,031,822.72              2,283,125.94                                 35,314,948.66
    软件                                2,334,683.90               179,206.26                                   2,513,890.16
    三、无形资产账面净值合计          129,240,903.39             -2,386,332.20                                126,854,571.19土地使用权软件土地使用权软件
    无形资产账面价值合计              129,240,903.39             -2,386,332.20                                126,854,571.19
    土地使用权                        127,055,147.26             -2,283,125.94                                124,772,021.32
    软件                                2,185,756.13              -103,206.26                                   2,082,549.87本期摊销额 2,462,332.20 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
               事项说明商誉的减值测试方法和减值准备计提方法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      其他减少的原因长期待摊费用的说明
                                                                    沈阳惠天热电股份有限公司 2013 半年度报告全文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                                                      37,346,289.38                        38,466,223.44
    可抵扣亏损                                                        24,510,517.16                         9,409,932.66
    递延收益                                                           2,988,421.27                         3,187,649.37
    小计                                                              64,845,227.81                        51,063,805.47递延所得税负债:未确认递延所得税资产明细
                                                                                                           单位: 元
                     项目                               期末数                             期初数
    预计负债                                                          16,406,082.40                        16,406,082.40
    资产减值准备                                                       7,496,232.72                         7,602,182.69
    未弥补亏损                                                        16,344,310.26                        12,275,316.75
    合计                                                              40,246,625.38                        36,283,581.84未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                           单位: 元
           年份                  期末数                  期初数                           备注应纳税差异和可抵扣差异项目明细
                                                                                                           单位: 元
                                                                        暂时性差异金额
                         项目
                                                          期末                                 期初应纳税差异项目可抵扣差异项目(2)递延所得税资产和递延所得税负债以抵销后的净额列示互抵后的递延所得税资产及负债的组成项目
                                                                                                           单位: 元
                                    报告期末互抵后的   报告期末互抵后的     报告期初互抵后的   报告期初互抵后的
                  项目              递延所得税资产或   可抵扣或应纳税暂     递延所得税资产或   可抵扣或应纳税暂
                                          负债             时性差异               负债                时性差异
                                                                         沈阳惠天热电股份有限公司 2013 半年度报告全文
    递延所得税资产                             64,845,227.81                               51,063,805.47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
                                                                                本期减少
           项目             期初账面余额          本期增加                                                期末账面余额
                                                                         转回               转销
    一、坏账准备                 116,973,618.73         2,320,686.18        1,203,680.46                        118,090,624.45
    二、存货跌价准备               8,605,039.31                                                                   8,605,039.31
    五、长期股权投资减值准备      24,456,731.56                                              19,894,000.00        4,562,731.56
    七、固定资产减值准备          11,431,686.84                                                1,969,068.59       9,462,618.25
    合计                         161,467,076.44         2,320,686.18        1,203,680.46     21,863,068.59      140,721,013.57资产减值明细情况的说明
    注:固定资产减值准备本期转销的1,969,068.59元,为根据本公司会计政策,对减值资产按计提减值准备后重新确定应计提的折旧额与按原折旧率计提折旧额,两者差额转销固定资产减值准备。28、其他非流动资产
                                                                                                                 单位: 元
                   项目                                    期末数                                  期初数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
    保证借款                                                            320,670,000.00                          180,000,000.00
    信用借款                                                            584,000,000.00                          160,000,000.00
    合计                                                                904,670,000.00                          340,000,000.00短期借款分类的说明
                                                                   沈阳惠天热电股份有限公司 2013 半年度报告全文(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                                                   62,818,642.45                                 0.00
    合计                                                           62,818,642.45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                                                       82,364,566.56                       261,220,705.12
    1 年以上                                                      194,372,028.59                        90,686,338.56
    合计                                                          276,736,595.15                       351,907,043.68(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
    沈阳城市公用集团煤炭有限公司                                   44,848,076.04                        34,517,159.87
    沈阳城市公用集团物流有限公司                                   10,991,110.96                        14,492,349.50
    合计                                                           55,839,187.00                        49,009,509.37
                                                                     沈阳惠天热电股份有限公司 2013 半年度报告全文(3)账龄超过一年的大额应付账款情况的说明
       账龄超过1年的大额应付账款情况
               单位名称                            所欠金额                 账龄                   未偿还原因
    沈阳惠泉热力供暖有限公司                       18,320,000.00                 1-2                   未付其它款
    东北金城建设股份有限公司                        9,968,697.47                 2-3                   未付工程款
               合    计                        28,288,697.4733、预收账款(1)预收账款情况
                                                                                                                 单位: 元
                      项目                                期末数                                   期初数
    1 年以内                                                           35,338,808.21                            668,517,110.35
    1 年以上                                                           10,616,572.64                             11,697,051.12
    合计                                                               45,955,380.85                            680,214,161.47(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
                                   94,122.11      61,298,630.75                    61,298,630.75                 94,122.11贴和补贴
    二、职工福利费                                    10,982,332.96                    10,982,332.96
    三、社会保险费                                    23,359,364.74                    23,359,364.74
    四、住房公积金                                     5,786,050.74                     5,786,050.74
    六、其他                          776,933.26       3,582,462.98                     3,589,341.41                770,054.83
    合计                              871,055.37     105,008,842.17                105,015,720.60                   864,176.94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元,非货币性福利金额元,因解除劳动关系给予补偿元。
                                                                  沈阳惠天热电股份有限公司 2013 半年度报告全文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                                                             -26,292,052.76                   -5,371,006.94
    营业税                                                              -3,284,253.99                   -3,261,248.99
    企业所得税                                                         16,816,867.29                    8,875,491.14
    个人所得税                                                               50,840.32                    116,406.47
    城市维护建设税                                                       -235,899.74                     -208,749.89
    教育费附加                                                           -154,037.26                     -136,127.18
    其他                                                                -1,211,301.17                    -375,968.01
    合计                                                               -14,309,837.31                    -361,203.40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
    企业短期融资券应付利息                                              5,915,000.00                   10,295,000.00
    合计                                                                5,915,000.00                   10,295,000.00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                                                         21,450,169.22                     40,243,623.98
    1 年以上                                                         33,444,619.66                     28,917,601.37
    合计                                                             54,894,788.88                     69,161,225.35
                                                                           沈阳惠天热电股份有限公司 2013 半年度报告全文(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                                  单位: 元
                      单位名称                                  期末数                               期初数
    沈阳惠天华奥房地产置业有限公司                                              5,600,762.79                       7,553,955.17
    合计                                                                        5,600,762.79                       7,553,955.17(3)账龄超过一年的大额其他应付款情况的说明
       账龄超过1年的大额其他应付款情况
               单位名称                    所欠金额                     账龄                 未偿还原因
    沈阳市环保投资公司                        9,512,000.00                3年以上                项目往来款
    沈阳市计委能源处                          5,091,494.02                3年以上                项目往来款
                 合    计                 14,603,494.02(4)金额较大的其他应付款说明内容39、预计负债
                                                                                                                  单位: 元
          项目                   期初数                   本期增加                本期减少                 期末数
    对外提供担保                      16,406,082.40                                                               16,406,082.40
    合计                              16,406,082.40                                                               16,406,082.40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                                                  16,000,000.00                           16,000,000.00
    合计                                                                  16,000,000.00                           16,000,000.00(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
                                                                                      沈阳惠天热电股份有限公司 2013 半年度报告全文
    保证借款                                                                     16,000,000.00                                        16,000,000.00
    合计                                                                         16,000,000.00                                        16,000,000.00一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          本币金额国家开发银
                2006 年 08 月 2013 年 07 月                                                     16,000,000.0                       16,000,000.0
    行辽宁省分                                       人民币元
                18 日             20 日                                                                      0                                 0行
                                                                                                16,000,000.0                       16,000,000.0
    合计                    --                --          --               --             --                             --
                                                                                                             0                                 0一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
    短期融资券                                                                       200,000,000.00                                  400,000,000.00
    合计                                                                             200,000,000.00                                 400,000,000.00其他流动负债说明
       注:2012年11月12日公司发行短期融资劵20,000万元,主承销商:兴业银行股份有限公司,短期融资
                                                                                 沈阳惠天热电股份有限公司 2013 半年度报告全文券代码:041260078,起息日:2012年11月12日,短期融资券期限:365天,票面利率:5.07%,票面价格人民币100元。42、长期借款(1)长期借款分类
                                                                                                                                  单位: 元
                      项目                                         期末数                                    期初数
    保证借款                                                                     39,000,000.00                                 39,000,000.00
    合计                                                                         39,000,000.00                                 39,000,000.00长期借款分类的说明本公司股东沈阳供暖集团有限公司向本公司转贷款金额合计为10,000万元,按照合同约定自2010年开始还款,2013年将还款金额为1,600万元,本公司将2013年还款的金额重分类至一年内到期的非流动负债。保证人为沈阳供暖集团有限公司。(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         本币金额国家开发银
             2006 年 08 月 2016 年 05 月                                                   39,000,000.0                     39,000,000.0
    行辽宁省分                                   人民币元
             18 日            17 日                                                                     0                               0行
                                                                                           39,000,000.0                     39,000,000.0
    合计                 --               --          --               --            --                            --
                                                                                                        0                               0长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等43、应付债券
                                                                                                                                  单位: 元
                                                                    期初应付利 本期应计利 本期已付利 期末应付利
    债券名称      面值          发行日期      债券期限     发行金额                                                              期末余额
                                                                        息            息          息                息应付债券说明,包括可转换公司债券的转股条件、转股时间44、长期应付款(1)金额前五名长期应付款情况
                                                                                                                                  单位: 元
                                                                            沈阳惠天热电股份有限公司 2013 半年度报告全文
       单位               期限       初始金额         利率(%)                应计利息        期末余额         借款条件(2)长期应付款中的应付融资租赁款明细
                                                                                                                     单位: 元
                                                          期末数                                      期初数
                 单位
                                            外币                      人民币                 外币               人民币由独立第三方为公司融资租赁提供担保的金额元。长期应付款的说明45、专项应付款
                                                                                                                     单位: 元
              项目                期初数           本期增加           本期减少            期末数            备注说明专项应付款说明46、其他非流动负债
                                                                                                                     单位: 元
                        项目                                期末账面余额                            期初账面余额
    挂网费                                                                   3,729,967.30                              7,459,934.14
    挂网费                                                                   8,550,219.79                           11,340,806.53
    挂网费                                                                  17,347,202.72                           20,816,643.14
    挂网费                                                                  12,143,938.43                           13,878,786.71
    挂网费                                                                   1,441,732.57                              1,601,925.07
    挂网费                                                                   7,377,290.41                              8,047,953.13
    沈空热源建设补贴资金                                                    32,380,952.34                           33,809,523.78
    脱硫除尘改造                                                            24,829,714.27                           25,925,142.85
    维修费                                                                  11,953,685.10                           12,750,597.48
    合计                                                                   119,754,702.93                          135,631,312.83其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额47、股本
                                                                                                                       单位:元
                                                          本期变动增减(+、-)
                     期初数                                                                                         期末数
                                 发行新股          送股            公积金转股        其他            小计
    股份总数        266,416,488.00                                                                                 266,416,488.00
                                                                         沈阳惠天热电股份有限公司 2013 半年度报告全文股本变动情况说明,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
       类    别               2012.12.31             本期增加                 本期减少            2013.6.30
    安全生产费                 23,158,091.71           4,058,651.19            3,494,279.88        23,722,463.02
       合    计            23,158,091.71           4,058,651.19            3,494,279.88        23,722,463.0250、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)              618,135,131.24                                                         618,135,131.24
    其他资本公积                       28,749,242.61                                                          28,749,242.61
    合计                              646,884,373.85                                                         646,884,373.85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                       76,241,327.80                                                          76,241,327.80
    任意盈余公积                       37,111,518.08                                                          37,111,518.08
    合计                              113,352,845.88                                                         113,352,845.88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
                                                                       沈阳惠天热电股份有限公司 2013 半年度报告全文
    调整前上年末未分配利润                                                        196,191,692.03                   --
    调整后年初未分配利润                                                          196,191,692.03                   --
    加:本期归属于母公司所有者的净利润                                                15,107,093.63                --
    期末未分配利润                                                                211,298,785.66                   --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                                                   854,053,906.45                               799,047,367.57
    其他业务收入                                                       2,892,527.55                                      907,851.73
    营业成本                                                       776,697,426.51                               703,054,157.86(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
    供暖、供气                           803,311,107.05         763,374,051.30           727,266,959.95         690,279,409.04
    递延接网                              12,555,697.50                                   15,671,065.14
    供暖工程                              19,840,221.90           4,866,727.63            42,530,171.68                 7,321,383.32安装工程房产开发
    其他                                  18,346,880.00           8,028,258.73            13,579,170.80                 5,333,326.83
    合计                                 854,053,906.45         776,269,037.66           799,047,367.57         702,934,119.19
                                                                       沈阳惠天热电股份有限公司 2013 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
    供暖、供气                          803,311,107.05           763,374,051.30       727,266,959.95         690,279,409.04
    递延接网                             12,555,697.50                                 15,671,065.14
    供暖工程                             19,840,221.90             4,866,727.63        42,530,171.68           7,321,383.32
    其他                                 18,346,880.00             8,028,258.73        13,579,170.80           5,333,326.83
    合计                                854,053,906.45           776,269,037.66       799,047,367.57         702,934,119.19(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
    辽宁地区                            854,053,906.45           776,269,037.66       799,047,367.57         702,934,119.19
    合计                                854,053,906.45           776,269,037.66       799,047,367.57         702,934,119.19(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(%)
    沈阳佳和房地产开发有限公司                             6,076,514.40                                                 0.71%
    沈阳万怡房产置业有限公司                               4,605,000.00                                                 0.54%
    沈阳中耀房地产开发公司                                 4,494,086.24                                                 0.52%
    沈阳 606 研究所                                        4,031,084.32                                                 0.47%嘉里(沈阳)房地产开发有限公
                                                       3,866,400.00                                                 0.45%司
    合计                                                  23,073,084.96                                                 2.69%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)
    成本加成合同             合同项目              金额          累计已发生成本    累计已确认毛利(亏 已办理结算的金额
                                                        沈阳惠天热电股份有限公司 2013 半年度报告全文
                                                                   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
    增值税附加                     132,285.98                 18,120.24 应交增值税的 12%
    供暖工程税金及附加             588,315.87                701,640.96 供暖工程收入的 3.36%
    接网收入税金及附加                                       727,372.80 接网收入的 5.55%或 3.33%
    递延接网收入税金及附加         652,887.06                704,655.97 递延收入的 5.55%或 3.33%
    其他收入税金及附加            1,027,425.30               760,433.60 其他收入的 5.60%或 3.36%
    合计                          2,400,914.21             2,912,223.57                    --营业税金及附加的说明57、销售费用
                                                                                                  单位: 元
                 项目                 本期发生额                                上期发生额
    职工工资                                            4,513,342.29                               2,944,181.00
    养老保险                                            1,514,722.31                               1,143,723.21
    福利费                                              1,149,337.22                                236,140.00
    公积金                                                429,279.00                                336,227.00
    其他                                                1,164,903.63                                631,639.51
    合计                                                8,771,584.45                               5,291,910.7258、管理费用
                                                                                                  单位: 元
                 项目                 本期发生额                                上期发生额
    交际应酬费                                          1,814,522.77                               3,413,621.10
    职工薪酬                                           23,251,640.71                              25,083,283.41
    折旧费                                              2,894,898.89                               2,646,246.02
    无形资产摊销                                        2,361,608.08                               2,348,517.33
    办公费                                              2,299,714.97                               2,264,932.64
    其他                                                7,513,874.15                              10,829,245.72
    合计                                               40,136,259.57                              46,585,846.22
                                                                    沈阳惠天热电股份有限公司 2013 半年度报告全文59、财务费用
                                                                                                        单位: 元
                  项目                           本期发生额                            上期发生额
    利息支出                                                      26,488,498.80                         30,494,552.00
    减:利息收入                                                  -4,895,082.86                         -4,013,007.24
    银行手续费等                                                    121,032.08                            897,728.86
    合计                                                          21,714,448.02                         27,379,273.6260、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
    处置长期股权投资产生的投资收益                                      -18,258.56                        -316,216.52
    合计                                                                -18,258.56                        -316,216.52(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
    中商惠天(北京)投资管理有限公司                     0.00                  0.00
    丹东亿龙房地产开发有限公司                           0.00                  0.00
    沈阳储运集团有限公司                                 0.00                  0.00
    合计                                                 0.00                  0.00              --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
                                                                 沈阳惠天热电股份有限公司 2013 半年度报告全文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                                                     1,117,005.72                            3,331,995.48
    二、存货跌价损失                                                                                             -2,463.80
    合计                                                             1,117,005.72                            3,329,531.6863、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
    非流动资产处置利得合计                                                         74,407.93
    其中:固定资产处置利得                                                         74,407.93
    政府补助                                     11,066,618.02               10,192,000.02                  11,066,618.02
    其他                                          1,870,006.91                     10,375.65                 1,870,006.91
    合计                                         12,936,624.93               10,276,783.60                  12,936,624.93(2)政府补助明细
                                                                                                             单位: 元
               项目             本期发生额                 上期发生额                          说明
    供暖补贴                             5,000,000.00                       0.00
    煤炭补贴                                                                0.00
    拆烟囱补贴                           1,797,550.00                       0.00
    环保补助                             1,095,428.58               1,095,428.58
    其他                                 3,173,639.44               9,096,571.44
    合计                                11,066,618.02              10,192,000.02                     --营业外收入说明64、营业外支出
                                                                                                             单位: 元
                                                                                             计入当期非经常性损益
                      项目                    本期发生额                上期发生额
                                                                                                      的金额
                                                                        沈阳惠天热电股份有限公司 2013 半年度报告全文
    公益性捐赠支出                                              13,000.00                30,000.00                 13,000.00
    其他                                                         5,694.02               229,454.90                   5,694.02
    合计                                                        18,694.02               259,454.90                 18,694.02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                                           19,987,296.80                     5,897,365.39
    递延所得税调整                                                             -13,781,422.34                    1,312,197.38
    合计                                                                        6,205,874.46                     7,209,562.7766、基本每股收益和稀释每股收益的计算过程
                           项 目                            本期金额                   上期金额
    报告期归属于公司普通股股东的净利润              P1               15,107,093.63               14,838,396.91
    报告期归属于公司普通股股东的非经常性损益         F                9,676,037.42                7,275,834.13
    报告期扣除非经常性损益后归属于公司普通股      P2=P1-F             5,431,056.21                7,562,562.78股东的净利润
    稀释事项对归属于公司普通股股东的净利润的        P3影响
    稀释事项对扣除非经常性损益后归属于公司普        P4通股股东的净利润的影响
    年初股份总数                                    S0              266,416,488.00              266,416,488.00
    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
    增加股份下一月份起至报告期期末的月份数          Mi
    报告期因回购等减少股份数                         Sj
    减少股份下一月份起至报告期期末的月份数          Mj
    报告期缩股数                                    Sk
    报告期月份数                                    M0                           6                          6
    发行在外的普通股加权平均数                 S=S0+S1+Si*M         266,416,488.00              266,416,488.00
                                           i/M0-Sj*Mj/M0-
                                                Sk
    加:假定稀释性潜在普通股转换为已发行普通        X1股而增加的普通股加权平均数
    计算稀释每股收益的普通股加权平均数           X2=S+X1            266,416,488.00              266,416,488.00
    其中:可转换公司债转换而增加的普通股加
                                                              沈阳惠天热电股份有限公司 2013 半年度报告全文
    权数
    认股权证/股份期权行权而增加的普通股加
    权数
    回购承诺履行而增加的普通股加权数
    归属于公司普通股股东的基本每股收益           Y1=P1/S           0.0567                  0.0557
    扣除非经常性损益后归属于公司普通股股东的     Y2=P2/S           0.0204                  0.0284基本每股收益
    归属于公司普通股股东的稀释每股收益         Y3=(P1+P3)       0.0567                  0.0557
                                               /X2
    扣除非经常性损益后归属于公司普通股股东的 Y4=(P2+P4)         0.0204                  0.0284
    稀释每股收益                                   /X267、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                                           金额收补贴款
    收存款利息                                                                                       4,895,076.46
    其他应付、应收类科目收现                                                                        41,526,348.99
                                 合计                                                           46,421,425.45收到的其他与经营活动有关的现金说明(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、销售费用支现                                                                              10,831,146.61
    手续费等财务费用支现                                                                              119,102.10
    营业外支出现                                                                                       14,694.02
    其他应付、应收类科目支现                                                                        11,370,785.54
                                                         沈阳惠天热电股份有限公司 2013 半年度报告全文
                               合计                                                       22,335,728.27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
    1.将净利润调节为经营活动现金流量:                 --                               --
    净利润                                                   12,802,593.41                    13,893,825.04
    加:资产减值准备                                          1,117,005.72                     3,329,531.68
    固定资产折旧、油气资产折耗、生产性生物资产折旧           83,729,715.60                    71,071,569.66
    无形资产摊销                                              2,462,332.20                     2,417,158.29
    财务费用(收益以“-”号填列)                           26,488,498.80                    30,494,552.00
                                                                   沈阳惠天热电股份有限公司 2013 半年度报告全文
    投资损失(收益以“-”号填列)                                          18,258.56                      316,216.52
    递延所得税资产减少(增加以“-”号填列)                           -13,781,422.34                     1,312,256.63
    存货的减少(增加以“-”号填列)                                   -17,541,353.38                  267,284,759.01
    经营性应收项目的减少(增加以“-”号填列)                         -29,399,948.75                  -232,841,672.48
    经营性应付项目的增加(减少以“-”号填列)                     -567,936,412.06                     -506,524,943.84
    经营活动产生的现金流量净额                                     -502,040,732.24                     -349,246,747.49
    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                                                     173,356,837.82                  217,782,768.16
    减:现金的期初余额                                                 482,306,566.91                  582,657,402.46
    现金及现金等价物净增加额                                       -308,949,729.09                     -364,874,634.30(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                                                           173,356,837.82                  482,306,566.91
    其中:库存现金                                                        172,077.57                         12,111.37
    可随时用于支付的银行存款                                       137,397,533.51                  482,182,454.00
    可随时用于支付的其他货币资金                                    35,787,226.74                             1.54
    三、期末现金及现金等价物余额                                       173,356,837.82                  482,306,566.91现金流量表补充资料的说明
    注:现金和现金等价物不含使用受限制的现金和现金等价物9,825,267.40元。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
                                                                             沈阳惠天热电股份有限公司 2013 半年度报告全文八、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 本企业的 本企业最 组织机构
              关联关系 企业类型     注册地                  业务性质 注册资本
    称                                              人                               持股比例 表决权比 终控制方              代码
                                                                                      (%)        例(%)
                                                                                                           沈阳市人
    沈阳供暖                                                                                                   民政府国
                      国有独资                                         378,000 万                                      70208109-
    集团有限 控股股东                  沈阳       孙连政      资产经营                      35.1%         35.1% 有资产监
                      公司                                             元                                              5
    公司                                                                                                       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
                                                                                            持股比例 表决权比例 组织机构代
    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
                                                                                                (%)          (%)            码沈阳热力工
    业安装工程 控股子公司                沈阳          于翔                      4,870.00            100%          100% 24358141-3公司沈阳惠天房
    地产开发有 控股子公司                沈阳          杨文刚                    1,000.00            100%          100% 70190817-7限公司沈阳市热力
    工程设计研 控股子公司                沈阳          朱颖                      600.00              100%          100% 11774582-3究院沈阳惠天股
    权投资有限 控股子公司                沈阳          李阔                      500.00              100%          100% 24346105-5公司沈阳市第二
              控股子公司             沈阳          刘诚                      521.00              100%          100% 24056232-8热力供暖公
                                                                        沈阳惠天热电股份有限公司 2013 半年度报告全文司沈阳惠天辽
    北供热有限 控股子公司               沈阳       赵诚                     500.00               75%         75% 78006965-7责任公司秦皇岛惠天
    度假酒店有 控股子公司               秦皇岛     彭大成                   50.00               100%        100% 78983696-3限公司沈阳惠天棋
    盘山供热有 控股子公司               沈阳       李鑫                     3,000.00            100%        100% 78007577-4限责任公司沈阳惠天热
    电第九供热 控股子公司               沈阳       姚家元                   1000                 51%         51% 58935866-1有限公司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 投资单位表                  组织机构代
              企业类型     注册地               业务性质     注册资本                               关联关系
    位名称                               人                                比例(%)        决权比例                   码
                                                                                          (%)一、合营企业丹东亿龙
    房地产开     有限责任                          房地产开发
                         丹东       李敏                    1000 万元            35%         35%               66458698-0
    发有限公     公司                              等司丹东亿龙
    商业物业     有限责任
                         丹东       李敏       物业管理等 50 万元                35%         35%               56758103-7
    服务有限     公司公司二、联营企业中商惠天(北京)投 有限责任
                         北京       段洪涛     投资管理等 1000 万元              40%         40%               05731576-7
    资管理有     公司限公司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
    沈阳城市公用集团有限公司               本公司控股股东之母公司                      56944196-X本企业的其他关联方情况的说明
                                                                         沈阳惠天热电股份有限公司 2013 半年度报告全文5、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                  单位: 元
                                                                   本期发生额                        上期发生额
                                        关联交易定价方                          占同类交                       占同类交
    关联方             关联交易内容
                                            式及决策程序          金额          易金额的          金额         易金额的
                                                                                比例(%)                     比例(%)出售商品、提供劳务情况表
                                                                         &n