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2019年11月14日 星期四

惠天热电(000692)公告正文

惠天热电:2017年半年度报告

公告日期:2017-08-26

沈阳惠天热电股份有限公司 2017 年半年度报告全文




                              沈阳惠天热电股份有限公司

                                       2017 年半年度报告




                                            2017 年 08 月




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沈阳惠天热电股份有限公司 2017 年半年度报告全文




                              第一节 重要提示、目录和释义


      公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的

真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和

连带的法律责任。

      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。

      所有董事均已出席了审议本报告的董事会会议。

      《 证 券 时 报 》、《 中 国 证 券 报 》、《 上 海 证 券 报 》 和 巨 潮 资 讯 网

(http//www.cninfo.com.cn)为本公司的指定信息披露媒体,本公司所发布信息

均以上述媒体刊登的为准。本半年度报告涉及的未来计划、发展战略等前瞻性

描述不构成公司对投资者的实质承诺,敬请投资者注意投资风险。

      公司存在原材料价格波动风险、环保风险、客户依赖风险,详细请参看本

报告“第四节、经营情况讨论与分析”之“十、公司面临的风险和应对措施”。

      公司计划不派发现金红利,不送红股,不以公积金转增股本。




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沈阳惠天热电股份有限公司 2017 年半年度报告全文




                                                                   目录




2017 半年度报告.................................................................................................................................2

第一节 重要提示、释义....................................................................................................................2

第二节 公司简介和主要财务指标....................................................................................................5

第三节 公司业务概要........................................................................................................................8

第四节 经营情况讨论与分析............................................................................................................9

第五节 重要事项..............................................................................................................................15

第六节 股份变动及股东情况..........................................................................................................26

第七节 优先股相关情况..................................................................................................................29

第八节 董事、监事、高级管理人员情况......................................................................................30

第九节 公司债相关情况..................................................................................................................31

第十节 财务报告..............................................................................................................................32

第十一节 备查文件目录................................................................................................................101




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沈阳惠天热电股份有限公司 2017 年半年度报告全文




                                                    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

    报告期、本报告期                      指     2017 年 1 月 1 日-2017 年 6 月 30 日

    2016-2017 采暖期                      指     2016 年 11 月 1 日-2017 年 3 月 31 日

    元、千元、万元、亿元                  指     人民币元、千元、万元、亿元

    公用集团                              指     沈阳城市公用集团有限公司

    城投集团                              指     沈阳市城市建设投资集团有限公司

    二热                                  指     沈阳市第二热力供暖公司

    工程公司                              指     沈阳热力工业安装工程公司

    惠天棋盘山                            指     沈阳惠天棋盘山供热有限责任公司

    设计院                                指     沈阳市热力工程设计研究院

    惠天度假酒店                          指     秦皇岛惠天度假酒店有限公司

    惠天房地产                            指     沈阳惠天房地产开发有限公司

    金廊公司                              指     沈阳金廊热力有限公司

    惠天环保                              指     沈阳惠天环保供热有限责任公司




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沈阳惠天热电股份有限公司 2017 年半年度报告全文




                              第二节 公司简介和主要财务指标

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
                             HUITIAN THERMAL POWER
    有)

    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 2016 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 2016 年年报。




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沈阳惠天热电股份有限公司 2017 年半年度报告全文


四、主要会计数据和财务指标

公司是否需追溯调整或重述以前年度会计数据
□ 是 √ 否

                                              本报告期           上年同期           本报告期比上年同期增减

    营业收入(元)                             942,889,143.08     865,821,391.62                       8.90%

    归属于上市公司股东的净利润(元)              3,771,609.01     40,086,009.57                      -90.59%

    归属于上市公司股东的扣除非经常性
                                                -36,698,996.18     10,560,128.92                     -447.52%
    损益的净利润(元)

    经营活动产生的现金流量净额(元)           -576,878,104.09   -724,773,883.46                      20.41%

    基本每股收益(元/股)                              0.0071             0.0752                      -90.56%

    稀释每股收益(元/股)                              0.0071             0.0752                      -90.56%

    加权平均净资产收益率                                 0.27%              2.87%                      -2.60%

                                              本报告期末         上年度末           本报告期末比上年度末增减

    总资产(元)                              5,288,598,499.94   4,890,140,754.06                      8.15%

    归属于上市公司股东的净资产(元)          1,397,031,277.91   1,409,643,258.30                      -0.89%


五、境内外会计准则下会计数据差异

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

□ 适用 √ 不适用
公司报告期不存在按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。


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

□ 适用 √ 不适用
公司报告期不存在按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。


六、非经常性损益项目及金额

√ 适用 □ 不适用
                                                                                                       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)                                                 32,825.94

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
                                                                                                   57,588,388.19
受的政府补助除外)

除上述各项之外的其他营业外收入和支出                                                               -1,599,313.27

减:所得税影响额                                                                                   14,005,475.22


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沈阳惠天热电股份有限公司 2017 年半年度报告全文


    少数股东权益影响额(税后)                                                                      1,545,820.45

合计                                                                                               40,470,605.19

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




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沈阳惠天热电股份有限公司 2017 年半年度报告全文




                                       第三节 公司业务概要

一、报告期内公司从事的主要业务

公司是否需要遵守特殊行业的披露要求

     报告期内,公司主营业务、主要产品及经营服务未发生重大变化,公司主要业务是为居民及非居民提供供热及供暖工程
服务。公司的经营模式为:在目标供热区域内,为各类民用商用建筑提供集中供热服务,与区域内用热用户签署供热协议,
通过向用户收取采暖费或供暖工程款的方式实现运营收益。采暖期为5个月(当年11月1日-次年3月31日)。收费标准由政府
物价部门确定。
     截止本报告期末,公司供热面积约6500万平方米,占沈阳市城市总供热面积约1/4,为沈阳市最大的专业供暖上市公司。
2017年上半年,公司实现新增供热负荷560万平方米。


二、主要资产重大变化情况

1、主要资产重大变化情况

□ 适用 √ 不适用


2、主要境外资产情况

□ 适用 √ 不适用


三、核心竞争力分析

公司是否需要遵守特殊行业的披露要求

一、用户资源优势:公司作为沈阳市最大的专业供热上市公司,拥有着逐年增加的稳定的热用户,且公司供热管网遍布沈阳
市五大主城区及开发区,热负荷充足且稳定,同时,因公司良好的口碑和服务品牌,在市场竞争中有明显优势,也是用户优
先选择对象。
二、专业优势:公司长期从事供热行业,在服务理念、技术、设计、施工、运行、客服、人才等方面均具有较强的竞争力,
尤其在设计施工方面,公司拥有供热设计研究院和专业的工程公司,具有甲级设计资质,且取得了工程总承包资质。公司在
热网智能化调控运行技术方面也处于国内领先水平。2015年,公司被辽宁省人力资源和社会保障厅确定为辽宁省博士后创新
实践基地。
三、行业政策优势:沈阳市“蓝天工程”、“暖房工程”、“拆小联大”等政策给公司迅速发展供热负荷带来良好契机,同时公
司积极顺应国家节能减排、绿色环保趋势,不断研究和开发运用新技术、新设备,依托技术进步提升公司盈利能力和履行社
会责任的能力,树立了良好的企业形象。




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沈阳惠天热电股份有限公司 2017 年半年度报告全文




                                第四节 经营情况讨论与分析

一、概述

报告期内,公司董事会带领经营班子成员及广大员工,围绕提升供热运行效率和供热服务质量,努力构建安全、清洁、经济、
高效的供热系统,圆满完成了2016-2017采暖期的供暖任务。供热运行结束后,公司积极组织热源、热网建设及优化改造,
严把“三修”的质量及进度,做好下一采暖期的准备工作;同时公司进一步加强内部控制,提高管理和运营水平,积极开拓
市场,寻求新的利润突破口,提升企业综合竞争力,促进企业可持续发展。


截止2017年6月30日,公司实现营业收入94288.91万元,实现归属于上市公司股东的净利润377.16万元。


二、主营业务分析

参见“经营情况讨论与分析”中的“一、概述”相关内容。
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

    财务费用        45,920,844.50    30,756,199.57     49.31%    公司银行借款增加导致利息支出增加所致。

    货币资金       615,232,818.61   349,609,210.51     75.98%    公司增加借款补充生产运营资金所致。

                                                                 本报告期公司收取的银行承兑汇票到期兑现所
    应收票据         1,163,288.00     3,527,853.88     -67.03%
                                                                 致。

                                                                 本报告期售热应收款项以及应收采暖费增加所
    应收账款       556,801,830.77   343,420,600.64     62.13%
                                                                 致。

                                                                 本报告期预付的煤款减少以及一年以上未完工工
    预付款项       174,220,202.83   355,555,874.27     -51.00%
                                                                 程款调整到其他非流动资产所致。

                                                                 本报告期增值税留抵税额增加导致其他流动资产
    其他流动资产    78,642,956.93    57,422,870.13     36.95%
                                                                 增加所致。

    应付票据       176,585,170.39    10,822,444.94   1,531.66%   本报告期用银行承兑汇票支付增加所致。

                                                                 本报告期支付了材料款以及工程款导致应付账款
    应付账款       398,113,219.00   669,505,755.96     -40.54%
                                                                 减少。

    预收款项       108,663,426.70   719,237,059.86     -84.89%   本报告期内采暖费预收款结转供暖收入所致。

    应付利息            31,900.00        49,300.00     -35.29%   本报告期公司偿还贷款利息所致。

                                                                 本报告期公司调整融资结构,增加了长期借款所
    长期借款       535,000,000.00    90,000,000.00     494.44%
                                                                 致。

    长期应付款     273,860,476.46                      100.00%   本报告期增加应付融资租赁租金所致。

                                                                 本报告期增加融资租赁形成递延的售后回租损
    递延收益       203,369,931.87    97,822,174.96     107.90%
                                                                 益。



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沈阳惠天热电股份有限公司 2017 年半年度报告全文


                                                                          根据财政部印发《增值税会计处理规定》的通知
 税金及附加            5,022,955.24           1,346,546.54      273.03%   财会(2016)22 号规定,原计入管理费用的有关
                                                                          税金改计入税金及附加科目核算所致。

                                                                          本报告期公司计提应收账款坏账准备较上年同期
 资产减值损失         20,022,745.25          10,416,051.49       92.23%
                                                                          增加所致。

 投资收益              -2,931,110.64         17,038,516.07     -117.20%   本报告期无处置子公司发生的投资收益所致。

 营业外收入           57,928,568.93          18,944,464.50      205.78%   本报告期获得政府补贴较上年同期增加所致。

 少数股东损益          -2,008,279.76          2,065,685.66     -197.22%   公司控股子公司净利润较上年同期减少所致

 收到其他与经营
                      84,751,264.02          42,945,958.42       97.34%   本报告期收到的拆连补贴增加所致。
 活动有关的现金

 支付的各项税费       21,169,590.34          39,512,955.78      -46.42%   本报告期支付的企业所得税减少所致。

 支付其他与经营                                                           本报告期本公司全资子公司沈阳惠天房地产开发
                      58,868,900.97          96,562,297.61      -39.04%
 活动有关的现金                                                           有限公司支付公租房项目工程款减少所致。

 处置子公司及其
 他营业单位收到                               3,750,000.00     -100.00%   本报告期未发生处置子公司业务。
 的现金净额

 购建固定资产、
 无形资产和其他
                      98,685,468.16         148,992,408.43      -33.76%   本报告期工程款支出减少所致。
 长期资产支付的
 现金

 偿还债务支付的      1,322,338,314.4
                                            900,269,964.87       46.88%   本报告期本公司偿还银行借款增加所致。
 现金                               8

 分配股利、利润
 或偿付利息支付       49,332,190.33          36,582,495.10       34.85%   本报告期银行借款利息增加所致。
 的现金

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。
主营业务构成情况
                                                                                                                 单位:元

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

 分行业

 供暖供气          898,215,473.84       813,223,092.07           9.46%           9.98%         11.87%            -1.53%

 分产品

 供暖供气          898,215,473.84       813,223,092.07           9.46%           9.98%         11.87%            -1.53%

 分地区

 辽宁地区          898,215,473.84       813,223,092.07           9.46%           9.98%         11.87%            -1.53%


10
沈阳惠天热电股份有限公司 2017 年半年度报告全文


三、非主营业务分析

√ 适用 □ 不适用
                                                                                                                 单位:元

                                    金额                        占利润总额比例                    形成原因说明

                                                                                         本报告期公司对联营企业储运集团
投资收益                                   -2,931,110.64                   -22.79%
                                                                                         产生的投资收益。

资产减值                               20,022,745.25                       155.67%       本报告期计提的坏账准备。

营业外收入                             57,928,568.93                       450.37%       主要是本报告期收取的拆联补贴。

营业外支出                                 1,906,668.07                     14.82%       主要是本报告期发生的环保罚款。


四、资产及负债状况

1、资产构成重大变动情况

                                                                                                                 单位:元

                                    本报告期末                                   上年同期末
                                                                                                              比重增减
                             金额               占总资产比例             金额               占总资产比例

货币资金                   615,232,818.61                  11.63%      349,609,210.51                7.15%          4.48%

应收账款                   556,801,830.77                  10.53%      343,420,600.64                7.02%          3.51%

存货                       448,156,695.12                  8.47%       490,681,300.82               10.03%          -1.56%

长期股权投资               334,352,020.33                  6.32%       337,283,130.97                6.90%          -0.58%

固定资产                 2,231,857,431.04                  42.20%     2,213,336,062.89              45.26%          -3.06%

在建工程                   255,278,499.50                  4.83%       236,963,254.47                4.85%          -0.02%

短期借款                 2,016,647,208.70                  38.13%     1,717,338,314.48              35.12%          3.01%

长期借款                   535,000,000.00                  10.12%       90,000,000.00                1.84%          8.28%


2、以公允价值计量的资产和负债

□ 适用 √ 不适用


3、截至报告期末的资产权利受限情况

截至报告期末,公司不存在主要资产被查封、扣押、冻结或者被抵押、质押的情况。


五、投资状况分析

1、总体情况

□ 适用 √ 不适用


11
沈阳惠天热电股份有限公司 2017 年半年度报告全文


2、报告期内获取的重大的股权投资情况

□ 适用 √ 不适用


3、报告期内正在进行的重大的非股权投资情况

√ 适用 □ 不适用
                                                                                                   单位:元

                                                                                                    未达到
                                                                   截至报告
                                是否为固                                                            计划进
                                            投资项目   本报告期    期末累计               项目进
       项目名称     投资方式    定资产投                                       资金来源             度和预
                                            涉及行业   投入金额    实际投入                 度
                                     资                                                             计收益
                                                                     金额
                                                                                                    的原因

热源维修及改造      自建        是          供热        1,106.00    1,106.00   自有资金   50.00%   不适用

外网维修及改造      自建        是          供热         697.00      697.00    自有资金   50.00%   不适用

内网及分户改造      自建        是          供热         466.00      466.00    自有资金   30.00%   不适用

专项工程及其他      自建        是          供热        3,332.00    3,332.00   自有资金   35.00%   不适用

合计                       --        --          --     5,601.00    5,601.00      --        --        --


4、金融资产投资

(1)证券投资情况

□ 适用 √ 不适用
公司报告期不存在证券投资。


(2)衍生品投资情况

□ 适用 √ 不适用
公司报告期不存在衍生品投资。


六、重大资产和股权出售

1、出售重大资产情况

□ 适用 √ 不适用
公司报告期未出售重大资产。


2、出售重大股权情况

□ 适用 √ 不适用




12
沈阳惠天热电股份有限公司 2017 年半年度报告全文


七、主要控股参股公司分析

√ 适用 □ 不适用
主要子公司及对公司净利润影响达 10%以上的参股公司情况
                                                                                                               单位:元

     公司名称    公司类型       主要业务   注册资本     总资产       净资产       营业收入      营业利润       净利润

                                                      2,226,568,5   436,441,53    513,170,43    18,451,051.   33,706,934
二热            子公司      供暖           5000
                                                           48.25          2.44          7.82            40            .82

                                                      231,970,98    -28,784,38    28,690,497.   -6,342,099.   -6,185,800.
惠天棋盘山      子公司      供暖           3000
                                                            9.27          5.31            14            55            43

                                                      72,512,985.   70,400,471.   13,945,251.   1,034,484.0
设计院          子公司      工程设计       600                                                                775,862.76
                                                              68            36            01             7

                                                      477,311,57    10,285,635.   29,104,461.   -7,357,284.   -7,357,284.
惠天房地产      子公司      房地产开发     1000
                                                            3.63            93            58            90            90

                                                      102,061,70    56,583,841.   27,699,439.   -2,376,856.   1,373,799.
金廊公司        子公司      供暖           1000
                                                            3.33            68            59            68            44

                                                      35,615,160.   12,567,605.                 -1,682,225.   -1,682,223.
工程公司        子公司      工程安装       4870
                                                              12            70                          04            46

                                                      18,321,696.   -13,184,89                  -1,104,216.   -1,129,919.
惠天度假酒店    子公司      酒店服务       50                                      84,068.15
                                                              81          8.61                          13            63

                                                      72,298,590.   -538,953.2    10,009,054.   -5,433,772.   -5,472,329.
惠天环保        子公司      供暖           500
                                                              67              3           87            13            56

报告期内取得和处置子公司的情况
□ 适用 √ 不适用
主要控股参股公司情况说明


八、公司控制的结构化主体情况

□ 适用 √ 不适用


九、对 2017 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


十、公司面临的风险和应对措施

      (1)原材料价格波动风险
      公司供热业务的原材料主要为燃煤及外购热量。煤炭作为基础性资源产品,受国民经济周期性波动的影响较大,价格波
动的周期性较明显。外购热量作为热电企业的附属产品,其基准价格与煤炭价格存在很强的关联,具备一定的波动性。煤炭
价格或外购热量价格的大幅波动,都将影响公司的盈利能力,公司的经营业绩面临波动的风险。为此,公司发挥规模优势集


13
沈阳惠天热电股份有限公司 2017 年半年度报告全文


中采购以降低采购成本,同时加强了设备升级改造,以降低煤炭消耗。
     (2)环保风险
     由于大气排放标准改变及环保法和大气污染法等国家法规和地方环保政策的改变,对供热行业的环保排放要求越来越
高,热源环保设施建设及改造资金投入逐年加大。一些无法进行环保达标排放改造的供热设施面临淘汰,因此,为保证环保
达标和保持现有供热市场,公司必然在新热源建设以及环保设施资金投入、环保运行成本等方面面临较大压力,同时公司也
正在以高效节能环保的煤粉锅炉替代传统的小吨位高能耗的燃煤锅炉,在提高效益的同时,减少环保改造成本的投入。
     (3)客户依赖风险
      公司沈海热网为3100万供暖面积,占公司总供热面积的一半以上,沈海热网中有一半的热量来自于沈阳华润热电有限
公司发电余热,另一半为调峰热源燃烧煤炭,因此,沈海热网的供热质量、供热成本较大程度上依赖于沈阳华润热电有限公
司,如果沈阳华润热电有限公司在运行和经营方面存在不确定性的情况下,公司也将受到较大影响。为防范这种风险,公司
加大了沈海热网调峰热源的建设力度和生产能力,以最大程度地规避风险。




14
沈阳惠天热电股份有限公司 2017 年半年度报告全文




                                             第五节 重要事项

一、报告期内召开的年度股东大会和临时股东大会的有关情况

1、本报告期股东大会情况


      会议届次             会议类型       投资者参与比例          召开日期           披露日期           披露索引

 2017 年第一次临                                             2017 年 04 月 28   2017 年 04 月 29
                        临时股东大会               37.39%                                            2017-22
 时股东大会                                                  日                 日

 2016 年度股东大                                             2017 年 05 月 18   2017 年 05 月 19
                        年度股东大会               35.21%                                            2017-24
 会                                                          日                 日


2、表决权恢复的优先股股东请求召开临时股东大会

□ 适用 √ 不适用


二、本报告期利润分配及资本公积金转增股本预案

□ 适用 √ 不适用
公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。


三、公司实际控制人、股东、关联方、收购人以及公司等承诺相关方在报告期内履行完毕及
截至报告期末超期未履行完毕的承诺事项

√ 适用 □ 不适用

 承诺    承诺    承诺                                                                           承诺     承诺   履行
                                                       承诺内容
 事由     方     类型                                                                           时间     期限   情况

                           截至 2017 年末,若五里河锅炉房 2013-2017 年度实际实现净利润累计
                           金额(经审计)低于评估报告(即:2012 年 8 月 20 日深圳金开中勤信
                           资产评估有限公司出具的“沈阳惠涌供热有限责任公司拟资产转让项
 其他                      目资产评估报告书(深金评报字[2012]第 036 号)”)所述的 2013-2017
        沈阳
 对公            业绩      年预计净利润总和(即 13,822.33 万元),惠涌公司将按照实际净利润
        惠涌                                                                                    2017    2013
 司中            承诺      累计金额与评估报告净利润累计金额的差额,以现金方式向惠天热电                         未到
        供热                                                                                    年 01   年
 小股            及补      全资子公司沈阳市第二热力供暖公司予以补偿。若届时惠涌公司无力                         履行
        有限                                                                                    月 10   -2017
 东所            偿安      以现金补偿,则以惠涌公司所属的经评估后的实物资产进行偿还。在                         时点
        责任                                                                                    日      年
 作承            排        惠天热电 2017 年度报告审计和披露工作结束后,由惠天热电和惠涌公
        公司
 诺                        司共同聘请具有财政部和中国证监会批准的执行证券、期货相关业务
                           审计资格的会计师事务所在 2 个月内完成对“五里河锅炉房资产”
                           2013-2017 年经营情况的专项审核。根据专项审核结果,若五里河资产
                           实际经营未达到承诺标准,惠涌公司将按照前述承诺,在 2018 年 10



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沈阳惠天热电股份有限公司 2017 年半年度报告全文


                       月 31 日前(供热行业收费的高峰期),将差额补偿的现金转入沈阳市
                       第二热力供暖公司账户。若届时惠涌公司无力以现金补偿,则以惠涌
                       公司所属的经评估后的供热实物资产进行偿还。

 承诺是否及时履行                                                                             否

 如承诺超期未履行完毕的,应当详细说明未完成履行的具体原因及下一步的工作计划                   未到履行时点


四、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
公司半年度报告未经审计。


五、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明

□ 适用 √ 不适用


六、董事会对上年度“非标准审计报告”相关情况的说明

□ 适用 √ 不适用


七、破产重整相关事项

□ 适用 √ 不适用
公司报告期未发生破产重整相关事项。


八、诉讼事项

重大诉讼仲裁事项
□ 适用 √ 不适用
本报告期公司无重大诉讼、仲裁事项。
其他诉讼事项
√ 适用 □ 不适用

                       涉案金额(万                            诉讼(仲裁)进   诉讼(仲裁)审理结果   诉讼(仲裁)判决执
诉讼(仲裁)基本情况                          是否形成预计负债
                             元)                                  展               及影响              行情况

                                                               上述案件全
公司目前有 15 起水冲
                                    82.31   否                 部处于一审     无审理结果           未执行
赔偿未决案件
                                                               开庭阶段

                                                                              一审判决我公司返还
原告鑫港置业追偿其
                                     194    否                 二审审理中     194 万元工程款及利   未执行
工程款
                                                                              息




16
沈阳惠天热电股份有限公司 2017 年半年度报告全文


九、处罚及整改情况

□ 适用 √ 不适用
公司报告期不存在处罚及整改情况。


十、公司及其控股股东、实际控制人的诚信状况

□ 适用 √ 不适用


十一、公司股权激励计划、员工持股计划或其他员工激励措施的的实施情况

□ 适用 √ 不适用
公司报告期无股权激励计划、员工持股计划或其他员工激励措施及其实施情况。


十二、重大关联交易

1、与日常经营相关的关联交易

√ 适用 □ 不适用

                                                    关联     占同    获批                   可获
                                   关联                                       是否   关联                   披
 关联               关联   关联           关联      交易     类交    的交                   得的
          关联                     交易                                       超过   交易          披露     露
 交易               交易   交易           交易      金额     易金    易额                   同类
          关系                     定价                                       获批   结算          日期     索
     方             类型   内容           价格      (万     额的    度(万                 交易
                                   原则                                       额度   方式                   引
                                                    元)     比例    元)                   市价

 沈阳
          受同                            平均
 城市
          一控                    按市    煤价                                                     2016
 公用
          制方   采购             场价    为        31,62    37.26   58,00           据实   市价   年 05   201
 集团                      购煤                                               否
          控制   商品             格定    578.0      3.59       %        0           结算   交易   月 21   6-20
 煤炭
          的公                    价      9 元/                                                    日
 有限
          司                              吨
 公司

                                          1、沙
                                          岭煤
                                          场至
 沈阳
          受同                            各锅
 城市
          一控                    按市    炉房                                                     2016
 公用
          制方   接受      煤炭   场价    38 元/    2,472.                           据实   市价   年 05   201
 集团                                                        2.91%   5,300    否
          控制   劳务      运输   格定    吨;2、      96                            结算   交易   月 20   6-20
 物流
          的公                    价      兴隆                                                     日
 有限
          司                              店煤
 公司
                                          场至
                                          各锅
                                          炉房



17
沈阳惠天热电股份有限公司 2017 年半年度报告全文


                                        49 元/
                                        吨;3、
                                        煤粉
                                        运输
                                        89 元/
                                        吨.

 沈阳    受同
 惠涌    一控
 供热    制方   接受                    410 万                         据实   市价
                        租赁    市价               205    0.24%   否
 有限    控制   劳务                    元/年                          结算   交易
 责任    的公
 公司    司

 沈阳
 城市    控股
 公用    股东   接受                    21.37                          据实   市价
                        租赁    市价              21.37   0.03%   否
 集团    至母   劳务                    万元                           结算   交易
 有限    公司
 公司

 沈阳
 城市
         受同                           木屑
 公用
         一控                           950 元
 集团                   购买
         制方                           /吨;     274.9                据实   市价
 新能           采购    原材    市价                      0.32%   否
         控制                           花生         7                 结算   交易
 源科                   料
         的公                           糠 750
 技有
         司                             元/吨
 限公
 司

 沈阳
 城市    受同
                                        均价
 公用    一控
                        购买            为
 集团    制方                                                          据实   市价
                采购    原材    市价    158.8      1.26   0.00%   否
 橡胶    控制                                                          结算   交易
                        料              6 元/
 制品    的公
                                        米
 有限    司
 公司

 沈阳
 蓝天    受同
 公用    一控
 节能    制方   接受    设备                                           据实   市价
                                市价    7.39       7.39   0.00%   否
 环保    控制   劳务    安装                                           结算   交易
 设备    的公
 有限    司
 公司


18
沈阳惠天热电股份有限公司 2017 年半年度报告全文


 沈阳
         受同
 城市                           托管
         一控                                                                                    2016
 公用                           期间
         制方   提供    托管                              21.60                    据实   市价   年 05   201
 集团                           利润    17.31    17.31                      否
         控制   劳务    费                                      %                  结算   交易   月 21   6-19
 煤炭                           增加
         的公                                                                                    日
 有限                           额 2%
         司
 公司

 沈阳    受同
                                        单价
 惠盛    一控                                                                                    2016
                                        不低
 供热    制方                                    340.7                             据实   市价   年 11   201
                销售    热费    市价    于 43             0.36%      700    否
 有限    控制                                        9                             结算   交易   月 02   6-50
                                        元/吉
 责任    的公                                                                                    日
                                        焦
 公司    司

                                                                                                 2016
 沈阳    受同                                                                                    年 11
                                                                                                         201
 惠涌    一控                                                                                    月 02
                                        25.6                                                             6-50
 供热    制方                                    8,116.             10,00          据实   市价   日、
                销售    热费    市价    元/平             8.62%             是                           、
 有限    控制                                        4                 0           结算   交易   2017
                                        方米                                                             201
 责任    的公                                                                                    年8
                                                                                                         7-36
 公司    司                                                                                      月 26
                                                                                                 日

 沈阳
         受同
 圣达
         一控
 热力                                   25.6
         制方                   市场                                               据实   市价
 供暖           销售    热费            元/平    514.9    0.55%             否
         控制                   价                                                 结算   交易
 有限                                   方米
         的公
 责任
         司
 公司

 沈阳
         受同
 圣达
         一控
 热力
         制方   提供    设计    市场                                               据实   市价
 供暖                                   29.78    29.78    0.03%             否
         控制   劳务    费      价                                                 结算   交易
 有限
         的公
 责任
         司
 公司

         受同
 沈阳
         一控
 储运
         制方   提供    设计    市场                                               据实   市价
 集团                                   17.92    17.92    0.02%             否
         控制   劳务    费      价                                                 结算   交易
 有限
         的公
 公司
         司

 合计                             --      --     43,64     --       74,00     --    --     --      --     --



19
沈阳惠天热电股份有限公司 2017 年半年度报告全文


                                                   3.64            0

 大额销货退回的详细情况          未有

 按类别对本期将发生的日常关联
 交易进行总金额预计的,在报告    不适用
 期内的实际履行情况(如有)

 交易价格与市场参考价格差异较
                                 不适用
 大的原因(如适用)


2、资产或股权收购、出售发生的关联交易

□ 适用 √ 不适用
公司报告期未发生资产或股权收购、出售的关联交易。


3、共同对外投资的关联交易

□ 适用 √ 不适用
公司报告期未发生共同对外投资的关联交易。


4、关联债权债务往来

□ 适用 √ 不适用
公司报告期不存在关联债权债务往来。


5、其他重大关联交易

□ 适用 √ 不适用
公司报告期无其他重大关联交易。


十三、控股股东及其关联方对上市公司的非经营性占用资金情况

□ 适用 √ 不适用
公司报告期不存在控股股东及其关联方对上市公司的非经营性占用资金。


十四、重大合同及其履行情况

1、托管、承包、租赁事项情况

(1)托管情况

√ 适用 □ 不适用
托管情况说明
为避免惠天热电与惠涌公司、圣达公司之间既存的同业竞争,同时为统一协调煤炭(粉)的采购与运输服务,充分发挥协同
效应,实现规模效益,进一步提升企业的竞争力和可持续发展能力,并为惠天热电择机收购公用集团所持的上述公司股权做


20
沈阳惠天热电股份有限公司 2017 年半年度报告全文


好准备,报告期内,受托管理其持有的惠涌公司、圣达公司、煤炭公司和物流公司股权。托管期间,以被托管公司2015年经
审计的净利润为基础,从2016年度开始按当年较上一年度各被托管公司净利润增加额的2%,公用集团每年向公司支付管理费。
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
公司报告期不存在为公司带来的损益达到公司报告期利润总额 10%以上的托管项目。


(2)承包情况

□ 适用 √ 不适用
公司报告期不存在承包情况。


(3)租赁情况

√ 适用 □ 不适用
租赁情况说明
      1、为生产经营需要,公司租用位于沈阳市和平区大庆路 8 号的民富锅炉房供热资产,租金为 410 万元/年,期限至 2023
年 5 月 31 日。
      2、为生产经营需要,公司租用位于沈阳市和平区文安路西侧的土地作为五里河锅炉房的生产用地,租金为 150 万元/
年,期限至 2020 年 6 月 30 日。
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
公司报告期不存在为公司带来的损益达到公司报告期利润总额 10%以上的租赁项目。


2、重大担保

√ 适用 □ 不适用


(1)担保情况

                                                                                                           单位:万元

                                               公司与子公司之间担保情况

                     担保额
                                             实际发生日                                                     是否为
                     度相关       担保额                    实际担保金                            是否履
     担保对象名称                           期(协议签署                     担保类型    担保期             关联方
                     公告披         度                          额                                行完毕
                                                日)                                                         担保
                     露日期

                    2016 年
 沈阳市第二热                               2017 年 01 月                    连带责任
                    04 月 28        3,000                            3,000              一年      否        否
 力供暖公司                                 13 日                            保证
                    日

                    2016 年
 沈阳市第二热                               2017 年 01 月                    连带责任
                    04 月 28       30,000                        30,000                 一年      否        否
 力供暖公司                                 11 日                            保证
                    日

 沈阳市第二热       2017 年         5,000   2017 年 06 月            5,000   连带责任   两年      否        否


21
沈阳惠天热电股份有限公司 2017 年半年度报告全文


 力供暖公司       04 月 27              12 日                            保证
                  日

                  2016 年
 沈阳市第二热                           2017 年 08 月                    连带责任
                  04 月 28      5,000                           5,000               两年     否    否
 力供暖公司                             08 日                            保证
                  日

                  2016 年
 沈阳市第二热                           2017 年 02 月                    连带责任
                  04 月 28    10,000                           10,000               两年     否    否
 力供暖公司                             21 日                            保证
                  日

                  2016 年
 沈阳市第二热                           2017 年 01 月                    连带责任
                  04 月 28      3,000                           3,000               两年     否    否
 力供暖公司                             24 日                            保证
                  日

                  2017 年
 沈阳市第二热                           2017 年 06 月                    连带责任
                  04 月 27      5,000                           5,000               两年     否    否
 力供暖公司                             06 日                            保证
                  日

                  2016 年
 沈阳市第二热                           2017 年 01 月                    连带责任
                  04 月 28    22,000                           20,000               一年     否    否
 力供暖公司                             09 日                            保证
                  日

                  2016 年
 沈阳市第二热                           2016 年 08 月                    连带责任
                  04 月 28    20,000                            4,750               三年     否    否
 力供暖公司                             08 日                            保证
                  日

                  2016 年
 沈阳市第二热                           2017 年 01 月                    连带责任
                  04 月 28    12,000                          3,662.14              一年半   否    否
 力供暖公司                             22 日                            保证
                  日

                  2016 年
 沈阳市第二热                           2017 年 01 月                    连带责任
                  04 月 28     11,000                         7,735.69              一年     否    否
 力供暖公司                             03 日                            保证
                  日

                  2015 年
 沈阳金廊热力                           2015 年 11 月                    连带责任
                  08 月 14      5,000                           2,000               三年     否    否
 有限公司                               18 日                            保证
                  日

 报告期内审批对子公司担保                                 报告期内对子公司担保实
                                                131,000                                           99,147.83
 额度合计(B1)                                           际发生额合计(B2)

 报告期末已审批的对子公司                                 报告期末对子公司实际担
                                                131,000                                           99,147.83
 担保额度合计(B3)                                       保余额合计(B4)

 公司担保总额(即前三大项的合计)

 报告期内审批担保额度合计                                 报告期内担保实际发生额
                                                131,000                                           99,147.83
 (A1+B1+C1)                                             合计(A2+B2+C2)

 报告期末已审批的担保额度                                 报告期末实际担保余额合
                                                131,000                                           99,147.83
 合计(A3+B3+C3)                                         计(A4+B4+C4)

 实际担保总额(即 A4+B4+C4)占公司净资产的比例                                                      70.97%



22
沈阳惠天热电股份有限公司 2017 年半年度报告全文


 其中:

 为股东、实际控制人及其关联方提供担保的余额(D)                                                                0

 直接或间接为资产负债率超过 70%的被担保对象提供的
                                                                                                                0
 债务担保余额(E)

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

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

采用复合方式担保的具体情况说明


(2)违规对外担保情况

□ 适用 √ 不适用
公司报告期无违规对外担保情况。


3、其他重大合同

□ 适用 √ 不适用
公司报告期不存在其他重大合同。


十五、社会责任情况

1、履行精准扶贫社会责任情况

□ 适用 √ 不适用


2、重大环保情况

上市公司及其子公司是否属于环境保护部门公布的重点排污单位


             主要污染
                                                                     执行的污
 公司或子    物及特征              排放口数   排放口分                                      核定的排   超标排放
                        排放方式                         排放浓度    染物排放    排放总量
 公司名称    污染物的                量        布情况                                        放总量      情况
                                                                       标准
               名称

                                                                                                       在环保设
                                                         9 毫克/立   30 毫克/               本单位执   备维修
             粉尘颗粒                                    方米 166    立方米                 行浓度控   时,有超
                        布袋除尘                                                 7279kg
 滑翔 1 号   物 二氧                          热源厂院   毫克/立     200 毫克/              制标准,   标情况,
                        器 氧化    2个                                           143696kg
 热源        化硫 氮                          内         方米        立方米                 非排放总   均已给环
                        镁法                                                     240800kg
             氧化物                                      288 毫克/   200 毫克/              量控制标   保局打报
                                                         立方米      立方米                 准         告说明情
                                                                                                       况。

 滑翔 2 号   粉尘颗粒   布袋除尘              热源厂院   20 毫克/    30 毫克/    24036kg    本单位执   在环保设
                                   1个
 热源        物 二氧    器 氧化               内         立方米      立方米      186307kg   行浓度控   备维修

23
沈阳惠天热电股份有限公司 2017 年半年度报告全文


            化硫 氮    镁法                            150 毫克/   200 毫克/   371947kg     制标准,   时,有超
            氧化物                                     立方米      立方米                   非排放总   标情况,
                                                       306 毫克/   200 毫克/                量控制标   均已给环
                                                       立方米      立方米                   准         保局打报
                                                                                                       告说明情
                                                                                                       况。

                                                                                                       在环保设
                                                       25 毫克/    30 毫克/                 本单位执   备维修
            粉尘颗粒                                   立方米      立方米                   行浓度控   时,有超
                       布袋除尘                                                17331kg
 郭家热源   物 二氧                         热源厂院   465 毫克/   200 毫克/                制标准,   标情况,
                       器 氧化    1个                                          271072kg
 厂         化硫 氮                         内         立方米      立方米                   非排放总   均已给环
                       镁法                                                    277466kg
            氧化物                                     404 毫克/   200 毫克/                量控制标   保局打报
                                                       立方米      立方米                   准         告说明情
                                                                                                       况。

                                                                                                       在环保设
                                                       20 毫克/    30 毫克/                 本单位执   备维修
            粉尘颗粒                                   立方米      立方米                   行浓度控   时,有超
                       布袋除尘                                                4253kg
            物 二氧                         热源厂院   85 毫克/    200 毫克/                制标准,   标情况,
 3 号热源              器 氧化    1个                                          19955kg
            化硫 氮                         内         立方米      立方米                   非排放总   均已给环
                       镁法                                                    62443kg
            氧化物                                     274 毫克/   200 毫克/                量控制标   保局打报
                                                       立方米      立方米                   准         告说明情
                                                                                                       况。

                                                       烟尘        烟尘
                                                       21mg/m3     30mg/m3     烟尘
                                                                                            本单位执
                                                       、二氧化    、二氧化    23.55 吨、
                                                                                            行浓度控
            烟尘、二   烟气经过                        硫          硫          二氧化硫
 沈东热源                                   热源厂院                                        制标准,
            氧化硫、   处理后经   1                    101mg/m     200mg/m     204.66                  _
 厂                                         内                                              非排放总
            氮氧化物   烟囱排放                        3、氮氧化   3、氮氧化   吨、氮氧
                                                                                            量控制标
                                                       物          物          化物
                                                                                            准
                                                       294mg/m     200mg/m     278.56 吨
                                                       3           3

                                                       烟尘        烟尘
                                                       24mg/m3     30mg/m3     烟尘
                                                                                            本单位执
                                                       、二氧化    、二氧化    22.73 吨、
                                                                                            行浓度控
            烟尘、二   烟气经过                        硫          硫          二氧化硫
 沈空热源                                   热源厂院                                        制标准,
            氧化硫、   处理后经   1                    192mg/m     200mg/m     185.18                  _
 厂                                         内                                              非排放总
            氮氧化物   烟囱排放                        3、氮氧化   3、氮氧化   吨、氮氧
                                                                                            量控制标
                                                       物          物          化物
                                                                                            准
                                                       218mg/m     200mg/m     268.85 吨
                                                       3           3

防治污染设施的建设和运行情况
报告期内,公司受到环保处罚163.73万元,公司将加大环保投入,用于脱硫脱硝、除尘、变频改造等环保设施建设、维护及
运行,并积极开发探索清洁能源应用,达到环保部门的排放标准,积极履行社会责任。

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沈阳惠天热电股份有限公司 2017 年半年度报告全文


十六、其他重大事项的说明

√ 适用 □ 不适用
1、报告期内,公司大股东承诺事项发生变更,详见公司公告2017-03、2017-10;
2、报告期内、公司收到政府拆联补贴款4497.26万元,截止报告期末至今已陆续收到政府补贴款,详见公司公告2017-25、
2017-29、2017-32;
3、报告期内,公司按照2016年度权益分派方案进行现金分红,详见公司公告2017-26;
4、2017年7月,公司审议通过了对武汉冷热联供项目投资,详见公司公告2017-28;
5、2017年7月,公司被告知,公司控股股东所持有的100万公司股票被浙江省永康市法院司法冻结,详见公司公告2017-31;
6、2017年8月,公司收到控股股东供暖集团的通知,称沈阳市国资委同意将公用集团整体划转到城投集团,划转后,城投集
团成为本公司间接控股股东,公司的实际控制人为沈阳市国资委,详见公司公告2017-33。
7、报告期内,公司受到环保部门给予的环保处罚,罚金163.73万元。


十七、公司子公司重大事项

□ 适用 √ 不适用




25
沈阳惠天热电股份有限公司 2017 年半年度报告全文




                                  第六节 股份变动及股东情况

一、股份变动情况

1、股份变动情况

                                                                                                   单位:股

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

                                            发行新            公积金
                         数量      比例               送股              其他     小计     数量     比例
                                                 股            转股

 一、有限售条件股份      47,096     0.01%                                                 47,096   0.01%

 3、其他内资持股         47,096     0.01%                                                 47,096   0.01%

       境内自然人持股    47,096     0.01%                                                 47,096   0.01%

                        532,785                                                          532,785
 二、无限售条件股份                99.99%                                                          99.99%
                           ,880                                                             ,880

                        532,785                                                          532,785
 1、人民币普通股                   99.99%                                                          99.99%
                           ,880                                                             ,880

                        532,832    100.00                                                532,832   100.00
 三、股份总数
                           ,976         %                                                   ,976         %

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


2、限售股份变动情况

□ 适用 √ 不适用


二、证券发行与上市情况

□ 适用 √ 不适用




26
沈阳惠天热电股份有限公司 2017 年半年度报告全文


三、公司股东数量及持股情况

                                                                                                              单位:股

                                                             报告期末表决权恢复的优先
 报告期末普通股股东总数                             45,055   股股东总数(如有)(参见注                            0
                                                             8)

                                持股 5%以上的普通股股东或前 10 名普通股股东持股情况

                                                                     持有有                      质押或冻结情况
                                                报告期                        持有无限
                                                          报告期内   限售条
                                                末持有                        售条件的
     股东名称        股东性质      持股比例               增减变动   件的普
                                                的普通                        普通股数    股份状态          数量
                                                             情况    通股数
                                                股数量                           量
                                                                       量

 沈阳供暖集                                     187,050
                国有法人             35.10%                                               质押             93,000,000
 团有限公司                                        ,118

                                                6,338,9
 范仁高         境内自然人              1.19%
                                                    09

 沈阳新松机
 器人自动化     境内非国有法                    3,690,0
                                        0.69%
 股份有限公     人                                  00
 司

                                                3,599,5
 田建江         境内自然人              0.68%
                                                    43

                                                3,157,6
 刘惠君         境内自然人              0.59%
                                                    59

                                                2,230,4
 李原琴         境内自然人              0.42%
                                                    03

                                                2,030,0
 段新华         境内自然人              0.38%
                                                    00

                                                1,814,2
 沈建平         境内自然人              0.34%
                                                    77

                                                1,786,1
 沈玉芳         境内自然人              0.34%
                                                    72

                                                1,746,7
 梁玉萍         境内自然人              0.33%
                                                    00

 战略投资者或一般法人因配售
 新股成为前 10 名普通股股东的      无
 情况(如有)(参见注 3)

 上述股东关联关系或一致行动
                                   未获知
 的说明




27
沈阳惠天热电股份有限公司 2017 年半年度报告全文


                                      前 10 名无限售条件普通股股东持股情况

                                                                                           股份种类
            股东名称                 报告期末持有无限售条件普通股股份数量
                                                                                   股份种类            数量

 沈阳供暖集团有限公司                                              187,050,118   人民币普通股         187,050,118

 范仁高                                                              6,338,909   人民币普通股           6,338,909

 沈阳新松机器人自动化股份有
                                                                     3,690,000   人民币普通股           3,690,000
 限公司

 田建江                                                              3,599,543   人民币普通股           3,599,543

 刘惠君                                                              3,157,659   人民币普通股           3,157,659

 李原琴                                                              2,230,403   人民币普通股           2,230,403

 段新华                                                              2,030,000   人民币普通股           2,030,000

 沈建平                                                              1,814,277   人民币普通股           1,814,277

 沈玉芳                                                              1,786,172   人民币普通股           1,786,172

 梁玉萍                                                              1,746,700   人民币普通股           1,746,700

 前 10 名无限售条件普通股股东
 之间,以及前 10 名无限售条件
 普通股股东和前 10 名普通股股     未获知
 东之间关联关系或一致行动的
 说明

 前 10 名普通股股东参与融资融
 券业务股东情况说明(如有)(参   不适用
 见注 4)

公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内是否进行约定购回交易
□ 是 √ 否
公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内未进行约定购回交易。


四、控股股东或实际控制人变更情况

控股股东报告期内变更
□ 适用 √ 不适用
公司报告期控股股东未发生变更。
实际控制人报告期内变更
□ 适用 √ 不适用
公司报告期实际控制人未发生变更。




28
沈阳惠天热电股份有限公司 2017 年半年度报告全文




                                   第七节 优先股相关情况

□ 适用 √ 不适用
报告期公司不存在优先股。




29
沈阳惠天热电股份有限公司 2017 年半年度报告全文




                      第八节 董事、监事、高级管理人员情况

一、董事、监事和高级管理人员持股变动

□ 适用 √ 不适用
公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2016 年年报。


二、公司董事、监事、高级管理人员变动情况

□ 适用 √ 不适用
公司董事、监事和高级管理人员在报告期没有发生变动,具体可参见 2016 年年报。




30
沈阳惠天热电股份有限公司 2017 年半年度报告全文




                                   第九节 公司债相关情况

公司是否存在公开发行并在证券交易所上市,且在半年度报告批准报出日未到期或到期未能全额兑付的公司债券





31
沈阳惠天热电股份有限公司 2017 年半年度报告全文




                                         第十节 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
                                                 2017 年 06 月 30 日
                                                                                                        单位:元

                          项目                                         期末余额              期初余额

 流动资产:

     货币资金                                                               615,232,818.61     349,609,210.51

     结算备付金

     拆出资金

     以公允价值计量且其变动计入当期损益的金融资产

     衍生金融资产

     应收票据                                                                 1,163,288.00       3,527,853.88

     应收账款                                                               556,801,830.77     343,420,600.64

     预付款项                                                               174,220,202.83     355,555,874.27

     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                                                             252,881,095.31     233,334,150.63

     买入返售金融资产

     存货                                                                   448,156,695.12     490,681,300.82

     划分为持有待售的资产


32
沈阳惠天热电股份有限公司 2017 年半年度报告全文


     一年内到期的非流动资产

     其他流动资产                                     78,642,956.93      57,422,870.13

 流动资产合计                                       2,127,098,887.57   1,833,551,860.88

 非流动资产:

     发放贷款及垫款

     可供出售金融资产                                    104,438.75         104,438.75

     持有至到期投资

     长期应收款

     长期股权投资                                    334,352,020.33     337,283,130.97

     投资性房地产

     固定资产                                       2,231,857,431.04   2,213,336,062.89

     在建工程                                        255,278,499.50     236,963,254.47

     工程物资

     固定资产清理

     生产性生物资产

     油气资产

     无形资产                                        218,568,929.55     221,131,529.26

     开发支出

     商誉

     长期待摊费用                                      6,610,332.97       5,932,310.88

     递延所得税资产                                   45,731,629.58      41,838,165.96

     其他非流动资产                                   68,996,330.65

 非流动资产合计                                     3,161,499,612.37   3,056,588,893.18

 资产总计                                           5,288,598,499.94   4,890,140,754.06

 流动负债:

     短期借款                                       2,016,647,208.70   1,717,338,314.48

     向中央银行借款

     吸收存款及同业存放

     拆入资金

     以公允价值计量且其变动计入当期损益的金融负债

     衍生金融负债

     应付票据                                        176,585,170.39      10,822,444.94

     应付账款                                        398,113,219.00     669,505,755.96

     预收款项                                        108,663,426.70     719,237,059.86



33
沈阳惠天热电股份有限公司 2017 年半年度报告全文


     卖出回购金融资产款

     应付手续费及佣金

     应付职工薪酬                                     889,684.03         966,733.18

     应交税费                                      12,228,141.64      11,702,312.83

     应付利息                                          31,900.00          49,300.00

     应付股利                                      19,181,987.14

     其他应付款                                   108,127,998.36     122,177,042.05

     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

     划分为持有待售的负债

     一年内到期的非流动负债                        10,000,000.00      10,000,000.00

     其他流动负债

 流动负债合计                                    2,850,468,735.96   3,261,798,963.30

 非流动负债:

     长期借款                                     535,000,000.00      90,000,000.00

     应付债券

       其中:优先股

             永续债

     长期应付款                                   273,860,476.46

     长期应付职工薪酬

     专项应付款

     预计负债                                       1,406,082.40       1,406,082.40

     递延收益                                     203,369,931.87      97,822,174.96

     递延所得税负债

     其他非流动负债

 非流动负债合计                                  1,013,636,490.73    189,228,257.36

 负债合计                                        3,864,105,226.69   3,451,027,220.66

 所有者权益:

     股本                                         532,832,976.00     532,832,976.00

     其他权益工具

       其中:优先股

             永续债



34
沈阳惠天热电股份有限公司 2017 年半年度报告全文


     资本公积                                                       379,226,625.26             379,226,625.26

     减:库存股

     其他综合收益

     专项储备                                                        27,905,033.77              25,106,636.03

     盈余公积                                                       125,783,859.68             125,783,859.68

     一般风险准备

     未分配利润                                                     331,282,783.20             346,693,161.33

 归属于母公司所有者权益合计                                        1,397,031,277.91           1,409,643,258.30

     少数股东权益                                                    27,461,995.34              29,470,275.10

 所有者权益合计                                                    1,424,493,273.25           1,439,113,533.40

 负债和所有者权益总计                                              5,288,598,499.94           4,890,140,754.06


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

                                                                                                        单位:元

                         项目                                  期末余额                      期初余额

 流动资产:

     货币资金                                                         66,174,156.60             42,081,949.33

     以公允价值计量且其变动计入当期损益的金融资产

     衍生金融资产

     应收票据

     应收账款                                                       174,051,061.72              89,347,655.11

     预付款项                                                       118,528,815.43             267,217,251.80

     应收利息

     应收股利

     其他应收款                                                    1,301,047,414.53            805,898,112.77

     存货                                                             41,452,987.55             51,491,738.80

     划分为持有待售的资产

     一年内到期的非流动资产

     其他流动资产                                                     41,627,566.04             31,686,655.09

 流动资产合计                                                      1,742,882,001.87           1,287,723,362.90

 非流动资产:

     可供出售金融资产                                                     104,438.75               104,438.75

     持有至到期投资

35
沈阳惠天热电股份有限公司 2017 年半年度报告全文


     长期应收款

     长期股权投资                                    707,949,059.78     710,880,170.42

     投资性房地产

     固定资产                                        808,962,488.52     722,433,066.11

     在建工程                                        214,268,987.61     197,053,019.46

     工程物资

     固定资产清理

     生产性生物资产

     油气资产

     无形资产                                         57,895,799.34      58,494,098.92

     开发支出

     商誉

     长期待摊费用

     递延所得税资产                                   20,579,418.06      18,412,347.30

     其他非流动资产                                   67,920,183.85

 非流动资产合计                                     1,877,680,375.91   1,707,377,140.96

 资产总计                                           3,620,562,377.78   2,995,100,503.86

 流动负债:

     短期借款                                       1,406,647,208.70   1,026,311,957.48

     以公允价值计量且其变动计入当期损益的金融负债

     衍生金融负债

     应付票据                                         68,628,489.16      10,822,444.94

     应付账款                                        128,472,024.51     239,508,955.41

     预收款项                                         29,672,312.46     266,713,118.91

     应付职工薪酬                                        785,792.38         832,183.83

     应交税费                                             34,654.38         451,190.08

     应付利息

     应付股利                                         19,181,987.14

     其他应付款                                       38,243,724.48      40,404,625.90

     划分为持有待售的负债

     一年内到期的非流动负债                            5,000,000.00       5,000,000.00

     其他流动负债

 流动负债合计                                       1,696,666,193.21   1,590,044,476.55

 非流动负债:



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沈阳惠天热电股份有限公司 2017 年半年度报告全文


     长期借款                                         212,500,000.00        45,000,000.00

     应付债券

       其中:优先股

             永续债

     长期应付款                                       273,860,476.46

     长期应付职工薪酬

     专项应付款

     预计负债                                            1,406,082.40        1,406,082.40

     递延收益                                         139,318,150.91        33,578,642.97

     递延所得税负债

     其他非流动负债

 非流动负债合计                                       627,084,709.77        79,984,725.37

 负债合计                                            2,323,750,902.98    1,670,029,201.92

 所有者权益:

     股本                                             532,832,976.00       532,832,976.00

     其他权益工具

       其中:优先股

             永续债

     资本公积                                         379,226,625.26       379,226,625.26

     减:库存股

     其他综合收益

     专项储备                                            3,186,027.46        2,325,978.06

     盈余公积                                         125,783,859.68       125,783,859.68

     未分配利润                                       255,781,986.40       284,901,862.94

 所有者权益合计                                      1,296,811,474.80    1,325,071,301.94

 负债和所有者权益总计                                3,620,562,377.78    2,995,100,503.86


3、合并利润表

                                                                                  单位:元

                         项目                    本期发生额             上期发生额

 一、营业总收入                                        942,889,143.08      865,821,391.62

     其中:营业收入                                    942,889,143.08      865,821,391.62

            利息收入

            已赚保费


37
沈阳惠天热电股份有限公司 2017 年半年度报告全文


             手续费及佣金收入

 二、营业总成本                                         983,117,422.30   841,842,408.42

       其中:营业成本                                   848,768,173.88   742,190,957.95

             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

             税金及附加                                   5,022,955.24     1,346,546.54

             销售费用                                    14,758,171.37    16,262,184.19

             管理费用                                    48,624,532.06    40,870,468.68

             财务费用                                    45,920,844.50    30,756,199.57

             资产减值损失                                20,022,745.25    10,416,051.49

       加:公允价值变动收益(损失以“-”号填列)

           投资收益(损失以“-”号填列)                -2,931,110.64    17,038,516.07

           其中:对联营企业和合营企业的投资收益

           汇兑收益(损失以“-”号填列)

           其他收益

 三、营业利润(亏损以“-”号填列)                     -43,159,389.86    41,017,499.27

       加:营业外收入                                    57,928,568.93    18,944,464.50

           其中:非流动资产处置利得

       减:营业外支出                                     1,906,668.07     1,614,991.80

           其中:非流动资产处置损失                          13,284.40        49,458.21

 四、利润总额(亏损总额以“-”号填列)                  12,862,511.00    58,346,971.97

       减:所得税费用                                    11,099,181.75    16,195,276.74

 五、净利润(净亏损以“-”号填列)                       1,763,329.25    42,151,695.23

       归属于母公司所有者的净利润                         3,771,609.01    40,086,009.57

       少数股东损益                                      -2,008,279.76     2,065,685.66

 六、其他综合收益的税后净额

     归属母公司所有者的其他综合收益的税后净额

       (一)以后不能重分类进损益的其他综合收益

             1.重新计量设定受益计划净负债或净资产的变



38
沈阳惠天热电股份有限公司 2017 年半年度报告全文


 动

             2.权益法下在被投资单位不能重分类进损益的
 其他综合收益中享有的份额

       (二)以后将重分类进损益的其他综合收益

             1.权益法下在被投资单位以后将重分类进损益
 的其他综合收益中享有的份额

             2.可供出售金融资产公允价值变动损益

             3.持有至到期投资重分类为可供出售金融资产
 损益

             4.现金流量套期损益的有效部分

             5.外币财务报表折算差额

             6.其他

     归属于少数股东的其他综合收益的税后净额

 七、综合收益总额                                                         1,763,329.25            42,151,695.23

       归属于母公司所有者的综合收益总额                                   3,771,609.01            40,086,009.57

       归属于少数股东的综合收益总额                                      -2,008,279.76             2,065,685.66

 八、每股收益:

       (一)基本每股收益                                                      0.0071                      0.0752

       (二)稀释每股收益                                                      0.0071                      0.0752


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

                                                                                                        单位:元

                            项目                                  本期发生额                  上期发生额

 一、营业收入                                                           320,185,932.92           315,894,345.47

       减:营业成本                                                     293,211,352.74           264,964,427.73

           税金及附加                                                     1,786,675.26             1,057,446.60

           销售费用                                                       5,305,655.62             7,165,887.44

           管理费用                                                      21,533,461.51            18,592,983.52

           财务费用                                                      22,189,634.53            14,913,408.33

           资产减值损失                                                   9,248,693.13             3,628,605.61

       加:公允价值变动收益(损失以“-”号填列)

           投资收益(损失以“-”号填列)                                -2,931,110.64

           其中:对联营企业和合营企业的投资收益



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沈阳惠天热电股份有限公司 2017 年半年度报告全文


          其他收益

 二、营业利润(亏损以“-”号填列)                          -36,020,650.51         5,571,586.24

      加:营业外收入                                          26,171,118.78         9,530,195.44

          其中:非流动资产处置利得

      减:营业外支出                                           1,598,938.46           626,566.89

          其中:非流动资产处置损失                                  13,284.40

 三、利润总额(亏损总额以“-”号填列)                      -11,448,470.19        14,475,214.79

      减:所得税费用                                          -1,510,580.79         4,443,790.61

 四、净利润(净亏损以“-”号填列)                           -9,937,889.40        10,031,424.18

 五、其他综合收益的税后净额

      (一)以后不能重分类进损益的其他综合收益

            1.重新计量设定受益计划净负债或净资产的变
 动

            2.权益法下在被投资单位不能重分类进损益的
 其他综合收益中享有的份额

      (二)以后将重分类进损益的其他综合收益

            1.权益法下在被投资单位以后将重分类进损益
 的其他综合收益中享有的份额

            2.可供出售金融资产公允价值变动损益

            3.持有至到期投资重分类为可供出售金融资产
 损益

            4.现金流量套期损益的有效部分

            5.外币财务报表折算差额

            6.其他

 六、综合收益总额                                             -9,937,889.40        10,031,424.18

 七、每股收益:

      (一)基本每股收益

      (二)稀释每股收益


5、合并现金流量表

                                                                                         单位:元

                           项目                        本期发生额               上期发生额

 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                           156,016,900.72       205,102,313.77

      客户存款和同业存放款项净增加额


40
沈阳惠天热电股份有限公司 2017 年半年度报告全文


     向中央银行借款净增加额

     向其他金融机构拆入资金净增加额

     收到原保险合同保费取得的现金

     收到再保险业务现金净额

     保户储金及投资款净增加额

     处置以公允价值计量且其变动计入当期损益的金融资
 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                      84,751,264.02     42,945,958.42

 经营活动现金流入小计                                 240,768,164.74    248,048,272.19

     购买商品、接受劳务支付的现金                     593,256,260.75    724,356,916.41

     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金                   144,351,516.77    112,389,985.85

     支付的各项税费                                    21,169,590.34     39,512,955.78

     支付其他与经营活动有关的现金                      58,868,900.97     96,562,297.61

 经营活动现金流出小计                                 817,646,268.83    972,822,155.65

 经营活动产生的现金流量净额                           -576,878,104.09   -724,773,883.46

 二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益收到的现金

     处置固定资产、无形资产和其他长期资产收回的现金
 净额

     处置子公司及其他营业单位收到的现金净额                                3,750,000.00

     收到其他与投资活动有关的现金

 投资活动现金流入小计                                                      3,750,000.00

     购建固定资产、无形资产和其他长期资产支付的现金    98,685,468.16    148,992,408.43

     投资支付的现金

     质押贷款净增加额


41
沈阳惠天热电股份有限公司 2017 年半年度报告全文


     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                                   98,685,468.16       148,992,408.43

 投资活动产生的现金流量净额                             -98,685,468.16     -145,242,408.43

 三、筹资活动产生的现金流量:

     吸收投资收到的现金

     其中:子公司吸收少数股东投资收到的现金

     取得借款收到的现金                               1,999,509,897.10    1,729,200,000.00

     发行债券收到的现金

     收到其他与筹资活动有关的现金                      276,000,000.00

 筹资活动现金流入小计                                 2,275,509,897.10    1,729,200,000.00

     偿还债务支付的现金                               1,322,338,314.48      900,269,964.87

     分配股利、利润或偿付利息支付的现金                 49,332,190.33        36,582,495.10

     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                       39,789,523.54

 筹资活动现金流出小计                                 1,411,460,028.35      936,852,459.97

 筹资活动产生的现金流量净额                            864,049,868.75       792,347,540.03

 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                          188,486,296.50       -77,668,751.86

     加:期初现金及现金等价物余额                      335,003,116.79       278,028,385.02

 六、期末现金及现金等价物余额                          523,489,413.29       200,359,633.16


6、母公司现金流量表

                                                                                   单位:元

                          项目                   本期发生额              上期发生额

 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                       16,756,715.70        14,381,548.86

     收到的税费返还

     收到其他与经营活动有关的现金                       29,270,292.17        22,660,514.69

 经营活动现金流入小计                                   46,027,007.87        37,042,063.55

     购买商品、接受劳务支付的现金                      189,299,865.41       198,056,597.28

     支付给职工以及为职工支付的现金                     59,115,269.50        44,778,517.55

     支付的各项税费                                      3,716,766.29         1,342,955.69

     支付其他与经营活动有关的现金                      470,590,925.90       485,404,632.92



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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 经营活动现金流出小计                                  722,722,827.10     729,582,703.44

 经营活动产生的现金流量净额                           -676,695,819.23    -692,540,639.89

 二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益收到的现金

     处置固定资产、无形资产和其他长期资产收回的现金
 净额

     处置子公司及其他营业单位收到的现金净额                                 3,750,000.00

     收到其他与投资活动有关的现金

 投资活动现金流入小计                                                       3,750,000.00

     购建固定资产、无形资产和其他长期资产支付的现金     54,979,155.46      58,574,473.10

     投资支付的现金

     取得子公司及其他营业单位支付的现金净额

     支付其他与投资活动有关的现金

 投资活动现金流出小计                                   54,979,155.46      58,574,473.10

 投资活动产生的现金流量净额                             -54,979,155.46     -54,824,473.10

 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                               1,073,416,770.54   1,069,200,000.00

     发行债券收到的现金

     收到其他与筹资活动有关的现金                      276,000,000.00

 筹资活动现金流入小计                                 1,349,416,770.54   1,069,200,000.00

     偿还债务支付的现金                                548,811,957.48     437,000,000.00

     分配股利、利润或偿付利息支付的现金                 28,278,545.72      18,243,854.93

     支付其他与筹资活动有关的现金                       39,789,523.54

 筹资活动现金流出小计                                  616,880,026.74     455,243,854.93

 筹资活动产生的现金流量净额                            732,536,743.80     613,956,145.07

 四、汇率变动对现金及现金等价物的影响

 五、现金及现金等价物净增加额                              861,769.11    -133,408,967.92

     加:期初现金及现金等价物余额                       33,660,617.29     135,524,991.07

 六、期末现金及现金等价物余额                           34,522,386.40        2,116,023.15


7、合并所有者权益变动表

本期金额
                                                                                  单位:元

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沈阳惠天热电股份有限公司 2017 年半年度报告全文


                                                           本期

                                           归属于母公司所有者权益
                                                                                                         所有
                          其他权益工具                                                           少数
        项目                                      减:   其他                     一般   未分            者权
                   股                     资本                    专项    盈余                   股东
                          优   永                                                                        益合
                                    其            库存   综合                     风险   配利
                   本                     公积                    储备    公积                   权益
                          先   续                                                                         计
                                    他            股     收益                     准备    润
                          股   债

                   532,                                                                                  1,439
                                          379,2                   25,10   125,7          346,6   29,47
 一、上年期末余    832,                                                                                  ,113,
                                          26,62                   6,636   83,85          93,16   0,275
 额                976.                                                                                  533.4
                                           5.26                     .03    9.68           1.33     .10
                    00                                                                                         0

      加:会计政
 策变更

           前期
 差错更正

           同一
 控制下企业合
 并

           其他

                   532,                                                                                  1,439
                                          379,2                   25,10   125,7          346,6   29,47
 二、本年期初余    832,                                                                                  ,113,
                                          26,62                   6,636   83,85          93,16   0,275
 额                976.                                                                                  533.4
                                           5.26                     .03    9.68           1.33     .10
                    00                                                                                         0

 三、本期增减变                                                   2,798                  -15,4   -2,00   -14,6
 动金额(减少以                                                   ,397.                  10,37   8,279   20,26
 “-”号填列)                                                     74                    8.13     .76    0.15

                                                                                         3,771   -2,00   1,763
 (一)综合收益
                                                                                         ,609.   8,279   ,329.
 总额
                                                                                           01      .76     25

 (二)所有者投
 入和减少资本

 1.股东投入的
 普通股

 2.其他权益工
 具持有者投入
 资本

 3.股份支付计
 入所有者权益
 的金额

 4.其他



44
沈阳惠天热电股份有限公司 2017 年半年度报告全文


                                                                         -19,1            -19,1
 (三)利润分配                                                          81,98            81,98
                                                                          7.14             7.14

 1.提取盈余公
 积

 2.提取一般风
 险准备

                                                                         -19,1            -19,1
 3.对所有者(或
                                                                         81,98            81,98
 股东)的分配
                                                                          7.14             7.14

 4.其他

 (四)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

                                                         2,798                            2,798
 (五)专项储备                                          ,397.                             ,397.
                                                           74                                74

                                                         4,235                            4,235
 1.本期提取                                             ,530.                             ,530.
                                                           94                                94

                                                         1,437                            1,437
 2.本期使用                                             ,133.                             ,133.
                                                           20                                20

 (六)其他

                   532,                                                                   1,424
                                          379,2          27,90   125,7   331,2   27,46
 四、本期期末余    832,                                                                    ,493,
                                          26,62          5,033   83,85   82,78   1,995
 额                976.                                                                   273.2
                                           5.26            .77    9.68    3.20     .34
                    00                                                                        5

上年金额
                                                                                         单位:元

        项目                                      上期


45
沈阳惠天热电股份有限公司 2017 年半年度报告全文


                                           归属于母公司所有者权益
                                                                                                          所有
                          其他权益工具                                                            少数
                                                  减:   其他                     一般   未分             者权
                   股     优   永         资本                   专项     盈余                    股东
                                    其            库存   综合                     风险   配利             益合
                   本     先   续         公积                   储备     公积                    权益
                                    他             股    收益                     准备    润               计
                          股   债

                   532,                                                                                   1,399
                                          380,8          17,03   25,76    121,7          298,0    23,47
 一、上年期末余    832,                                                                                   ,813,
                                          25,49          8,516   8,435    82,44          89,00    7,059
 额                976.                                                                                   922.7
                                           1.10            .07      .85    4.08           0.05      .55
                    00                                                                                          0

      加:会计政
 策变更

           前期
 差错更正

           同一
 控制下企业合
 并

           其他

                   532,                                                                                   1,399
                                          380,8          17,03   25,76    121,7          298,0    23,47
 二、本年期初余    832,                                                                                   ,813,
                                          25,49          8,516   8,435    82,44          89,00    7,059
 额                976.                                                                                   922.7
                                           1.10            .07      .85    4.08           0.05      .55
                    00                                                                                          0

 三、本期增减变                                          -17,0                           40,08    2,065   25,14
                                          4,224                  23,47
 动金额(减少以                                          38,51                           6,009.   ,685.   0,874
                                            .28                   1.12
 “-”号填列)                                           6.07                              57      66      .56

                                                         -17,0                           40,08    2,065   25,11
 (一)综合收益
                                                         38,51                           6,009.   ,685.   3,179
 总额
                                                          6.07                              57      66      .16

 (二)所有者投                           4,224                                                           4,224
 入和减少资本                               .28                                                             .28

 1.股东投入的
 普通股

 2.其他权益工
 具持有者投入
 资本

 3.股份支付计
 入所有者权益
 的金额

                                          4,224                                                           4,224
 4.其他
                                            .28                                                             .28



46
沈阳惠天热电股份有限公司 2017 年半年度报告全文


 (三)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

 (四)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

                                                                       23,47                                      23,47
 (五)专项储备
                                                                        1.12                                       1.12

                                                                       3,949                                      3,949
 1.本期提取                                                           ,196.                                       ,196.
                                                                         51                                          51

                                                                       3,925                                      3,925
 2.本期使用                                                           ,725.                                       ,725.
                                                                         39                                          39

 (六)其他

                   532,                                                                                           1,424
                                            380,8                      25,79     121,7          338,1    25,54
 四、本期期末余    832,                                                                                            ,954,
                                            29,71                      1,906     82,44          75,00    2,745
 额                976.                                                                                           797.2
                                             5.38                        .97      4.08           9.62      .21
                    00                                                                                                6


8、母公司所有者权益变动表

本期金额
                                                                                                                 单位:元

                                                                本期
        项目
                   股本      其他权益工具           资本公   减:库     其他综      专项储   盈余公     未分     所有者


47
沈阳惠天热电股份有限公司 2017 年半年度报告全文


                           优先   永续             积       存股   合收益     备        积       配利     权益合
                                         其他
                            股     债                                                             润        计

                   532,8                         379,22                               125,78     284,9    1,325,0
 一、上年期末余                                                             2,325,9
                   32,97                         6,625.2                              3,859.6    01,86    71,301.
 额                                                                          78.06
                    6.00                                6                                    8    2.94           94

      加:会计政
 策变更

           前期
 差错更正

           其他

                   532,8                         379,22                               125,78     284,9    1,325,0
 二、本年期初余                                                             2,325,9
                   32,97                         6,625.2                              3,859.6    01,86    71,301.
 额                                                                          78.06
                    6.00                                6                                    8    2.94           94

 三、本期增减变                                                                                  -29,11
                                                                            860,04                        -28,259
 动金额(减少以                                                                                  9,876.
                                                                              9.40                        ,827.14
 “-”号填列)                                                                                     54

                                                                                                  -9,93
 (一)综合收益                                                                                           -9,937,
                                                                                                 7,889.
 总额                                                                                                     889.40
                                                                                                    40

 (二)所有者投
 入和减少资本

 1.股东投入的
 普通股

 2.其他权益工
 具持有者投入
 资本

 3.股份支付计
 入所有者权益
 的金额

 4.其他

                                                                                                  -19,1
                                                                                                          -19,181
 (三)利润分配                                                                                  81,98
                                                                                                          ,987.14
                                                                                                  7.14

 1.提取盈余公
 积

                                                                                                  -19,1
 2.对所有者(或                                                                                          -19,181
                                                                                                 81,98
 股东)的分配                                                                                             ,987.14
                                                                                                  7.14

 3.其他



48
沈阳惠天热电股份有限公司 2017 年半年度报告全文


 (四)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

                                                                                  860,04                      860,04
 (五)专项储备
                                                                                    9.40                        9.40

                                                                                 1,571,5                      1,571,5
 1.本期提取
                                                                                   99.85                       99.85

                                                                                 711,550                      711,55
 2.本期使用
                                                                                     .45                        0.45

 (六)其他

                   532,8                           379,22                                  125,78     255,7   1,296,8
 四、本期期末余                                                                  3,186,0
                   32,97                           6,625.2                                 3,859.6    81,98   11,474.
 额                                                                                27.46
                    6.00                                  6                                       8    6.40          80

上年金额
                                                                                                              单位:元

                                                                 上期

                                 其他权益工具                                                         未分    所有者
        项目                                       资本公     减:库    其他综   专项储    盈余公
                   股本    优先      永续                                                             配利    权益合
                                            其他     积       存股      合收益     备        积
                            股        债                                                               润       计

                   532,8                           380,82                                  121,78     248,8   1,287,7
 一、上年期末余                                                                  3,373,6
                   32,97                           5,491.1                                 2,444.0    89,12   03,725.
 额                                                                                91.96
                    6.00                                  0                                       8    2.53          67

      加:会计政
 策变更

           前期
 差错更正

           其他

                   532,8                           380,82                                  121,78     248,8   1,287,7
 二、本年期初余                                                                  3,373,6
                   32,97                           5,491.1                                 2,444.0    89,12   03,725.
 额                                                                                91.96
                    6.00                                  0                                       8    2.53          67



49
沈阳惠天热电股份有限公司 2017 年半年度报告全文


 三、本期增减变                                                      10,03
                                                 4,224.2   -346,35            9,689,2
 动金额(减少以                                                      1,424.
                                                      8       2.15             96.31
 “-”号填列)                                                         18

                                                                     10,03
 (一)综合收益                                                               10,031,
                                                                     1,424.
 总额                                                                         424.18
                                                                        18

 (二)所有者投                                  4,224.2                      4,224.2
 入和减少资本                                         8                            8

 1.股东投入的
 普通股

 2.其他权益工
 具持有者投入
 资本

 3.股份支付计
 入所有者权益
 的金额

                                                 4,224.2                      4,224.2
 4.其他
                                                      8                            8

 (三)利润分配

 1.提取盈余公
 积

 2.对所有者(或
 股东)的分配

 3.其他

 (四)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

                                                           -346,35            -346,35
 (五)专项储备
                                                              2.15              2.15

                                                           1,492,1            1,492,1
 1.本期提取
                                                            98.44              98.44


50
沈阳惠天热电股份有限公司 2017 年半年度报告全文


                                                                             1,838,5                              1,838,5
 2.本期使用
                                                                              50.59                                50.59

 (六)其他

                  532,8                            380,82                                 121,78   258,9          1,297,3
 四、本期期末余                                                              3,027,3
                  32,97                          9,715.3                                2,444.0    20,54          93,021.
 额                                                                           39.81
                   6.00                                8                                      8       6.71            98


三、公司基本情况

    (一)公司注册地、组织形式和总部地址
    公司注册地:沈阳市沈河区热闹路47号
    组织形式:股份有限公司
    总部地址:沈阳市沈河区热闹路47号
    (二)企业的业务性质和主要经营活动
    公司主要从事民用和工业用供热和供汽,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、房地产开发等。
    (三)财务报告的批准报出者和财务报告批准报出日
    公司编制的2017年度中期财务报表经公司董事会于2017年8月24日决议批准。
    本年度纳入合并范围的子公司情况:
                                                                               注册资
                                                                                            持股比      是否合
                  公司全称               公司类型      注册地     业务性质     本(万
                                                                                            例(%)       并报表
                                                                                 元)

      沈阳热力工业安装工程公司          有限责任       沈阳     工程安装      4,870.00       100.00          是

      沈阳市第二热力供暖公司            有限责任       沈阳     供暖          5,000.00       100.00          是

      沈阳市热力工程设计研究院          有限责任       沈阳     工程设计        600.00       100.00          是

      秦皇岛惠天度假酒店有限公司        有限责任       秦皇岛   酒店服务          50.00      100.00          是

      沈阳惠天股权投资有限公司          有限责任       沈阳     股权投资        500.00       100.00          是

      沈阳惠天棋盘山供热有限责任公司    有限责任       沈阳     供暖          3,000.00       100.00          是

      沈阳惠天房地产开发有限公司        有限责任       沈阳     房地产开发    1,000.00       100.00          是

      沈阳金廊热力有限公司              有限责任       沈阳     供暖          1,000.00        51.00          是

      沈阳惠天环保供热有限责任公司      有限责任       沈阳     供暖            500.00        51.00          是


四、财务报表的编制基础

1、编制基础

    本公司财务报表以持续经营为基础,根据实际发生的交易和事项,按照财政部颁布的《企业会计准则
-基本准则》和具体会计准则等规定(以下合称“企业会计准则”),并基于以下所述重要会计政策、会计
估计进行编制。




51
沈阳惠天热电股份有限公司 2017 年半年度报告全文


2、持续经营

     公司自本报告期末起12个月内,不存在影响公司持续经营能力的重大疑虑事项。

五、重要会计政策及会计估计

具体会计政策和会计估计提示:



1、遵循企业会计准则的声明

    本公司编制的财务报表符合《企业会计准则》的要求,真实、完整地反映了本公司报告期内的财务状
况、经营成果和现金流量等相关信息。

2、会计期间

     本公司会计年度为公历年度,即每年1月1日起至12月31日止。

3、营业周期

     本公司以一年 12个月作为正常营业周期,并以营业周期作为资产和负债的流动性划分标准。

4、记账本位币

     本公司以人民币为记账本位币。

5、同一控制下和非同一控制下企业合并的会计处理方法

    1、同一控制下的企业合并
    同一控制下企业合并形成的长期股权投资合并方以支付现金、转让非现金资产或承担债务方式作为合
并对价的,本公司在合并日按照所取得的被合并方在最终控制方合并财务报表中的净资产的账面价值的份
额作为长期股权投资的初始投资成本。合并方以发行权益性工具作为合并对价的,按发行股份的面值总额
作为股本。长期股权投资的初始投资成本与合并对价账面价值(或发行股份面值总额)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
    对于非同一控制下的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资
产、发生或承担的负债以及发行的权益性证券的公允价值之和。非同一控制下企业合并中所取得的被购买
方符合确认条件的可辨认资产、负债及或有负债,在购买日以公允价值计量。购买方对合并成本大于合并
中取得的被购买方可辨认净资产公允价值份额的差额,体现为商誉价值。购买方对合并成本小于合并中取
得的被购买方可辨认净资产公允价值份额的,经复核后合并成本仍小于合并中取得的被购买方可辨认净资
产公允价值份额的差额,计入当期营业外收入。

6、合并财务报表的编制方法

     1、合并财务报表范围

52
沈阳惠天热电股份有限公司 2017 年半年度报告全文


    本公司将全部子公司(包括本公司所控制的单独主体)纳入合并财务报表范围,包括被本公司控制的
企业、被投资单位中可分割的部分以及结构化主体。
    2、统一母子公司的会计政策、统一母子公司的资产负债表日及会计期间
    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政
策或会计期间对子公司财务报表进行必要的调整。
    3、合并财务报表抵销事项
    合并财务报表以母公司和子公司的资产负债表为基础,已抵销了母公司与子公司、子公司相互之间发
生的内部交易。子公司所有者权益中不属于母公司的份额,作为少数股东权益,在合并资产负债表中所有
者权益项目下以“少数股东权益”项目列示。
    子公司持有母公司的长期股权投资,视为企业集团的库存股,作为所有者权益的减项,在合并资产负
债表中所有者权益项目下以“减:库存股”项目列示。
    4、合并取得子公司会计处理
    对于同一控制下企业合并取得的子公司,视同该企业合并于自最终控制方开始实时控制时已经发生,
从合并当期的期初起将其资产、负债、经营成果和现金流量纳入合并财务报表;对于非同一控制下企业合
并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行
调整。

7、合营安排分类及共同经营会计处理方法

    1、合营安排的分类
    合营安排分为共同经营和合营企业。未通过单独主体达成的合营安排,划分为共同经营。单独主体,
是指具有单独可辨认的财务架构的主体,包括单独的法人主体和不具备法人主体资格但法律认可的主体。
通过单独主体达成的合营安排,通常划分为合营企业。相关事实和情况变化导致合营方在合营安排中享有
的权利和承担的义务发生变化的,合营方对合营安排的分类进行重新评估。
    2、共同经营的会计处理
    共同经营参与方应当确认其与共同经营中利益份额相关的下列项目,并按照相关企业会计准则的规定
进行会计处理:确认单独所持有的资产或负债,以及按其份额确认共同持有的资产或负债;确认出售其享
有的共同经营产出份额所产生的收入;按其份额确认共同经营因出售产出所产生的收入;确认单独所发生
的费用,以及按其份额确认共同经营发生的费用。
    对共同经营不享有共同控制的参与方,如果享有该共同经营相关资产且承担该共同经营相关负债的,
参照共同经营参与方的规定进行会计处理;否则,应当按照相关企业会计准则的规定进行会计处理。
     3、合营企业的会计处理
    合营企业参与方应当按照《企业会计准则第2号—长期股权投资》的规定对合营企业的投资进行会计
处理,不享有共同控制的参与方应当根据其对该合营企业的影响程度进行会计处理。

8、现金及现金等价物的确定标准

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

9、金融工具

     1、金融工具的分类、确认
     金融工具划分为金融资产或金融负债。本公司成为金融工具合同的一方时,确认为一项金融资产或金

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融负债。
    金融资产于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、
应收款项、可供出售金融资产。除应收款项以外的金融资产的分类取决于本公司及其子公司对金融资产的
持有意图和持有能力等。金融负债于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融负
债以及其他金融负债。
    以公允价值计量且其变动计入当期损益的金融资产包括持有目的为短期内出售的金融
资产。
    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。
    可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分
为其他类的金融资产。
    持有至到期投资是指到期日固定、回收金额固定或可确定,且管理层有明确意图和能
力持有至到期的非衍生金融资产。
    2、金融工具的计量
    本公司金融资产或金融负债初始确认按公允价值计量。
    后续计量分类进行:以公允价值计量且其变动计入当期损益的金融资产、可供出售金融资产及以公允
价值计量且其变动计入当期损益的金融负债按公允价值计量;持有到期投资、贷款和应收款项以及其他金
融负债按摊余成本计量;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,以及与该权
益工具挂钩并须通过交付该权益工具结算的衍生金融资产或者衍生金融负债,按照成本计量。
    本公司金融资产或金融负债后续计量中公允价值变动形成的利得或损失,除与套期保值有关外,按照
如下方法处理:①以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得
或损失,计入公允价值变动损益。②可供出售金融资产的公允价值变动计入其他综合收益。
    3、本公司对金融资产和金融负债的公允价值的确认方法:如存在活跃市场的金融工具,以活跃市场
中的报价确定其公允价值;如不存在活跃市场的金融工具,采用估值技术确定其公允价值。估值技术主要
包括市场法、收益法和成本法。
    4、金融资产转移的确认依据和计量方法
    本公司金融资产转移的确认依据:金融资产所有权上几乎所有的风险和报酬转移时,或既没有转移也
没有保留金融资产所有权上几乎所有的风险和报酬,但放弃了对该金融资产控制的,应当终止确认该项金
融资产。
    金融资产满足终止确认条件,将所转移金融资产的账面价值与因转移而收到的对价和原直接计入其他
综合收益的公允价值变动累计额之和的差额部分,计入当期损益。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。
    5、金融负债终止确认条件
    本公司金融负债终止确认条件:金融负债的现时义务全部或部分已经解除的,则应终止确认该金融负
债或其一部分。
    6、金融资产减值
    以摊余成本计量的金融资产发生减值时,按预计未来现金流量(不包括尚未发生的未来信用损失)现值
低于账面价值的差额,计提减值准备。如果有客观证据表明该金融资产价值已恢复,且客观上与确认该损
失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。
    以成本计量的金融资产发生减值时,按预计未来现金流量现值低于账面价值的差额,计提减值准备。
发生的减值损失,一经确认,不再转回。
    当有客观证据表明可供出售金融资产发生减值时,原直接计入股东权益的因公允价值下降形成的累计
损失予以转出并计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客观
上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回并计入当期损益。对已确认减值损
失的可供出售权益工具投资,期后公允价值上升直接计入股东权益。


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    对于权益工具投资,本公司判断其公允价值发生“严重”或“非暂时性”下跌的具体量化标准、成本
的计算方法、期末公允价值的确定方法,以及持续下跌期间的确定依据为:

公允价值发生“严重”下跌的
                              期末公允价值相对于成本的下跌幅度已达到或超过 50%
具体量化标准
公允价值发生“非暂时性”下
                              连续 12 个月出现下跌
跌的具体量化标准
                              取得时按支付对价(扣除已宣告但尚未发放的现金股利或已到付息期但尚未
成本的计算方法
                              领取的债券利息)和相关交易费用之和作为投资成本
                              存在活跃市场的金融工具,以活跃市场中的报价确定其公允价值;如不存在
期末公允价值的确定方法
                              活跃市场的金融工具,采用估值技术确定其公允价值

                              连续下跌或在下跌趋势持续期间反弹上扬幅度低于 20%,反弹持续时间未超
持续下跌期间的确定依据
                              过 6 个月的均作为持续下跌期间


10、应收款项

(1)单项金额重大并单独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                         单项应收款项余额在 100 万元以上的款项

                                                          逐项进行减值测试,有客观证据表明其发生了减值的,根
 单项金额重大并单项计提坏账准备的计提方法
                                                          据其账面价值与预计未来现金流量现值之间差额确认


(2)按信用风险特征组合计提坏账准备的应收款项


                         组合名称                                            坏账准备计提方法

 余额百分比组合                                           余额百分比法

 低风险组合                                               其他方法

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

 余额百分比组合                                               8.00%、17%                          8.00%、17%

组合中,采用其他方法计提坏账准备的:
√ 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

 低风险组合                                                          0.00%                               0.00%


(3)单项金额不重大但单独计提坏账准备的应收款项


                                                          如果有确凿证据表明债务单位已撤销、破产、资不抵债、
 单项计提坏账准备的理由
                                                          现金流量严重不足等,并且不准备对应收款项进行债务重

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                                                 组或其他方式收回

                                                 采用个别认定法,根据预计可能产生的坏账损失,计提相
 坏账准备的计提方法                              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账准备。


11、存货

公司是否需要遵守特殊行业的披露要求


    1、存货的分类
    本公司将存货分为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
    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。
    3、存货可变现净值的确认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
    本公司的存货盘存制度为永续盘存制。
    5、低值易耗品和包装物的摊销方法
    低值易耗品和包装物采用五五摊销法摊销。

12、长期股权投资

    1、初始投资成本确定
    ①对于企业合并取得的长期股权投资,如为同一控制下的企业合并,应当按照取得被合并方所有者权
益账面价值的份额确认为初始成本;非同一控制下的企业合并,应当按购买日确定的合并成本确认为初始
成本;②以支付现金取得的长期股权投资,初始投资成本为实际支付的购买价款;③以发行权益性证券取
得的长期股权投资,初始投资成本为发行权益性证券的公允价值;④通过债务重组取得的长期股权投资,
其初始投资成本应当按照《企业会计准则第12号——债务重组》的有关规定确定;⑤非货币性资产交换取
得的长期股权投资,初始投资成本根据准则相关规定确定。
    2、后续计量及损益确认方法
    投资方能够对被投资单位实施控制的长期股权投资应当采用成本法核算。投资方对联营企业和合营企
业的长期股权投资采用权益法核算。投资方对联营企业的权益性投资,其中一部分通过风险投资机构、共
同基金、信托公司或包括投连险基金在内的类似主体间接持有的,无论以上主体是否对这部分投资具有重
大影响,投资方都可以按照《企业会计准则第22号——金融工具确认和计量》的有关规定,对间接持有的
该部分投资选择以公允价值计量且其变动计入损益,并对其余部分采用权益法核算。
    3、确定对被投资单位具有共同控制、重大影响的依据
    对被投资单位具有共同控制,是指对某项安排的回报产生重大影响的活动必须经过分享控制权的参与

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方一致同意后才能决策,包括商品或劳务的销售和购买、金融资产的管理、资产的购买和处置、研究与开
发活动以及融资活动等;对被投资单位具有重大影响,是指当持有被投资单位20%以上至50%的表决权资本
时,具有重大影响。或虽不足20%,但符合下列条件之一时,具有重大影响:在被投资单位的董事会或类
似的权力机构中派有代表;参与被投资单位的政策制定过程;向被投资单位派出管理人员;被投资单位依
赖投资公司的技术或技术资料;与被投资单位之间发生重要交易。

13、投资性房地产

投资性房地产计量模式
成本法计量
折旧或摊销方法

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

14、固定资产

(1)确认条件

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


(2)折旧方法


        类别                 折旧方法              折旧年限             残值率              年折旧率

 房屋建筑物            年限平均法           28                   2-3                  3.46-3.50

 生产设备              年限平均法           8-14                 2-3                  7.00-12.50

 锅炉                  年限平均法           14                   2-3                  6.93-7.00

 热网管线              年限平均法           14                   2-3                  6.93-7.00

 运输设备              年限平均法           11                   1-3                  8.82-9.00

 管理用具              年限平均法           12                   3-4                  8.00-8.08


(3)融资租入固定资产的认定依据、计价和折旧方法

融资租入固定资产为实质上转移了与资产所有权有关的全部风险和报酬的租赁。融资租入固定资产初始计价为租赁期开始日
租赁资产公允价值与最低租赁付款额现值较低者作为入账价值;融资租入固定资产后续计价采用与自有固定资产相一致的折
旧政策计提折旧及减值准备。



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15、在建工程

    本公司在建工程分为自营方式建造和出包方式建造两种。在建工程在工程完工达到预定可使用状态
时,结转固定资产。预定可使用状态的判断标准,应符合下列情况之一:
    ①固定资产的实体建造(包括安装)工作已经全部完成或实质上已经全部完成;
    ②已经试生产或试运行,并且其结果表明资产能够正常运行或能够稳定地生产出合格产品,或者试运
行结果表明其能够正常运转或营业;
    ③该项建造的固定资产上的支出金额很少或者几乎不再发生;
④所购建的固定资产已经达到设计或合同要求,或与设计或合同要求基本相符。

16、借款费用

    1、借款费用资本化的确认原则
    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入
相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。符合资本化条件的资
产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资
性房地产和存货等资产。
    2、资本化金额计算方法
    资本化期间,指从借款费用开始资本化时点到停止资本化时点的期间。借款费用暂停资本化的期间不
包括在内。在购建或生产过程中发生非正常中断、且中断时间连续超过3个月的,应当暂停借款费用的资
本化期间。
    借入专门借款,按照专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的
利息收入或进行暂时性投资取得的投资收益后的金额确定;占用一般借款按照累计资产支出超过专门借款
部分的资产支出加权平均数乘以所占用一般借款的资本化率计算确定,资本化率为一般借款的加权平均利
率;借款存在折价或溢价的,按照实际利率法确定每一会计期间应摊销的折价或溢价金额,调整每期利息
金额。
    实际利率法是根据借款实际利率计算其摊余折价或溢价或利息费用的方法。其中实际利率是借款在预
期存续期间的未来现金流量,折现为该借款当前账面价值所使用的利率。

17、无形资产

(1)计价方法、使用寿命、减值测试

    1、无形资产的计价方法
    本公司无形资产按照成本进行初始计量。购入的无形资产,按实际支付的价款和相关支出作为实际成
本。投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允
的,按公允价值确定实际成本。自行开发的无形资产,其成本为达到预定用途前所发生的支出总额。
    本公司无形资产后续计量,分别为:①使用寿命有限无形资产采用直线法摊销,并在年度终了,对无
形资产的使用寿命和摊销方法进行复核,如与原先估计数存在差异的,进行相应的调整。②使用寿命不确
定的无形资产不摊销,但在年度终了,对使用寿命进行复核,当有确凿证据表明其使用寿命是有限的,则
估计其使用寿命,按直线法进行摊销。
    2、使用寿命不确定的判断依据
    本公司将无法预见该资产为公司带来经济利益的期限,或使用期限不确定等无形资产确定为使用寿命
不确定的无形资产。
    使用寿命不确定的判断依据:①来源于合同性权利或其他法定权利,但合同规定或法律规定无明确使

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用年限;②综合同行业情况或相关专家论证等,仍无法判断无形资产为公司带来经济利益的期限。
每年年末,对使用寿命不确定无形资产使用寿命进行复核,主要采取自下而上的方式,由无形资产使用相
关部门进行基础复核,评价使用寿命不确定判断依据是否存在变化等。

(2)内部研究开发支出会计政策

    内部研究开发项目研究阶段的支出,于发生时计入当期损益;开发阶段的支出,同时满足下列条件的,
确认为无形资产:(1)完成该无形资产以使其能够使用或出售在技术上具有可行性;(2)具有完成该无形资
产并使用或出售的意图;(3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存
在市场或无形资产自身存在市场,无形资产将在内部使用的,能证明其有用性;(4)有足够的技术、财务
资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5)归属于该无形资
产开发阶段的支出能够可靠地计量。
    划分内部研究开发项目的研究阶段和开发阶段的具体标准:为获取新的技术和知识等进行的有计划的
调查阶段,应确定为研究阶段,该阶段具有计划性和探索性等特点;在进行商业性生产或使用前,将研究
成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等阶段,应
确定为开发阶段,该阶段具有针对性和形成成果的可能性较大等特点。

18、长期资产减值

    长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、无形资产等长期资产于资
产负债表日存在减值迹象的,进行减值测试。减值测试结果表明资产的可收回金额低于其账面价值的,按
其差额计提减值准备并计入减值损失。
    可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较
高者。资产减值准备按单项资产为基础计算并确认,如果难以对单项资产的可收回金额进行估计的,以该
资产所属的资产组确定资产组的可收回金额。资产组是能够独立产生现金流入的最小资产组合。
    在财务报表中单独列示的商誉,无论是否存在减值迹象,至少每年进行减值测试。减值测试时,商誉
的账面价值分摊至预期从企业合并的协同效应中受益的资产组或资产组组合。测试结果表明包含分摊的商
誉的资产组或资产组组合的可收回金额低于其账面价值的,确认相应的减值损失。减值损失金额先抵减分
摊至该资产组或资产组组合的商誉的账面价值,再根据资产组或资产组组合中除商誉以外的其他各项资产
的账面价值所占比重,按比例抵减其他各项资产的账面价值。
    上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分

19、长期待摊费用

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



20、职工薪酬

(1)短期薪酬的会计处理方法

    在职工为本公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期损益,其他会
计准则要求或允许计入资产成本的除外。本公司发生的职工福利费,在实际发生时根据实际发生额计入当

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期损益或相关资产成本。职工福利费为非货币性福利的,按照公允价值计量。企业为职工缴纳的医疗保险
费、工伤保险费、生育保险费等社会保险费和住房公积金,以及按规定提取的工会经费和职工教育经费,
在职工提供服务的会计期间,根据规定的计提基础和计提比例计算确定相应的职工薪酬金额,并确认相应
负债,计入当期损益或相关资产成本。

(2)离职后福利的会计处理方法

    本公司在职工提供服务的会计期间,根据设定提存计划计算的应缴存金额确认为负债,并计入当期损
益或相关资产成本。根据预期累计福利单位法确定的公式将设定受益计划产生的福利义务归属于职工提供
服务的期间,并计入当期损益或相关资产成本。

(3)辞退福利的会计处理方法

企业向职工提供辞退福利时,在下列两者孰早日确认辞退福利产生的职工薪酬负债,并计入当期损益:企业不能单方面撤回
因解除劳动关系计划或裁减建议所提供的辞退福利时;企业确认与涉及支付辞退福利的重组相关的成本或费用时。


(4)其他长期职工福利的会计处理方法

本公司向职工提供的其他长期职工福利,符合设定提存计划条件的,应当有关设定提存计划的规定进行处理;除此外,根据
设定受益计划的有关规定,确认和计量其他长期职工福利净负债或净资产。


21、预计负债

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

22、收入

公司是否需要遵守特殊行业的披露要求


    1、销售商品
    本公司销售的商品在同时满足下列条件时,按从购货方已收或应收的合同或协议价款的金额确认销售
商品收入:①已将商品所有权上的主要风险和报酬转移给购货方;②既没有保留通常与所有权相联系的继
续管理权,也没有对已售出的商品实施有效控制;③收入的金额能够可靠地计量;④相关的经济利益很可
能流入企业;⑤相关的已发生或将发生的成本能够可靠地计量。
    结合本公司产品风险报酬转移时点及其判断依据,供暖收入确认的具体原则如下:
    本公司供暖收入按照与被供暖方确认的实际供暖面积,同时根据沈阳市物价局批准的供暖价格确认。
2008 年11 月18 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2008-2009年度供暖期开始执行。


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    2015年11月,根据沈阳市物价局下发的沈价发[2015]25号《关于调整居民供热价格的通知》要求,居
民住宅供暖价格统一调整到每平方米建筑面积26元,自2015-2016年度供暖期开始执行。
    公司自每年1 月1 日起至12 月31 日止为一个核算期。公司供暖收入的月份结转比例为将供暖期(当
年11 月至次年3 月)实现的供暖收入在供暖期间平均结转。
    2、提供劳务
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。本公司
根据实际成本占预计总成本的比例确定完工进度,在资产负债表日提供劳务交易结果不能够可靠估计的,
分别下列情况处理:①已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供
劳务收入,并按相同金额结转劳务成本;②已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳
务成本计入当期损益,不确认提供劳务收入。
    3、让渡资产使用权
    本公司在让渡资产使用权相关的经济利益很可能流入并且收入的金额能够可靠地计量时确认让渡资
产使用权收入。
    建造合同收入
    建造合同收入以收到或应收的工程合同总金额或总造价确认;合同成本应包括从合同签订开始至合同
完成为止所发生的、与执行合同有关的直接和间接费用。建造合同收入、成本的确认原则为:
    (1)建造合同的结果在资产负债表日能够可靠估计的,根据完工百分比法确认合同收入和合同成本。
本公司按累计实际发生的合同成本占合同预计总成本的比例确定合同完工进度。
    (2)建造合同的结果在资产负债表日不能可靠估计的,若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成本;若合同成本不可能收回的,在
发生时立即确认为合同成本,不确认合同收入。
    资产负债表日,合同预计总成本超过合同总收入的,将预计损失确认为当期费用。

23、政府补助

(1)与资产相关的政府补助判断依据及会计处理方法

    本公司取得的、用于购建或以其他方式形成长期资产的政府补助,确认为与资产相关的政府补助。与
资产相关的政府补助,冲减相关资产的账面价值或确认为递延收益。其中:与资产相关的政府补助确认为
递延收益的,在相关资产使用寿命内按照合理、系统的方法分期计入损益。 按照名义金额计量的政府补
助,直接计入当期损益。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,将尚未分配的相
关递延收益余额转入资产处置当期的损益。

(2)与收益相关的政府补助判断依据及会计处理方法

    除与资产相关的政府补助之外的政府补助,确认为与收益相关的政府补助。分别下列情况处理:用于
补偿企业以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益或冲
减相关成本;用于补偿企业已发生的相关费用或损失的,直接计入当期损益或冲减相关成本。
    与企业日常活动相关的政府补助,按照经济业务实质,计入其他收益或冲减相关成本费用。与企业日
常活动无关的政府补助, 计入营业外收支。
    区分与资产相关政府补助和与收益相关政府补助的具体标准
    若政府文件未明确规定补助对象,将该政府补助划分为与资产相关或与收益相关的判断依据:
    ①政府文件明确了补助所针对的特定项目的,根据该特定项目的预算中将形成资产的支出金额和计入
费用的支出金额的相对比例进行划分,对该划分比例需在每个资产负债表日进行复核,必要时进行变更;


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     ②政府文件中对用途仅作一般性表述,没有指明特定项目的,作为与收益相关的政府补助。

24、递延所得税资产/递延所得税负债

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

25、租赁

(1)经营租赁的会计处理方法

     经营租赁的租金支出在租赁期内按照直线法计入相关资产成本或当期损益。

(2)融资租赁的会计处理方法

    以租赁资产的公允价值与最低租赁付款额的现值两者中较低者作为租入资产的入账价值,租入资产的
入账价值与最低租赁付款额之间的差额作为未确认融资费用,在租赁期内按实际利率法摊销。最低租赁付
款额扣除未确认融资费用后的余额作为长期应付款列示。

26、重要会计政策和会计估计变更

(1)重要会计政策变更

□ 适用 √ 不适用


(2)重要会计估计变更

□ 适用 √ 不适用


六、税项

1、主要税种及税率


                税种                             计税依据                           税率

 增值税                              按销项税额扣除允许抵扣的进项税额   6%、11%、13%、17%


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沈阳惠天热电股份有限公司 2017 年半年度报告全文


                                          后计算缴纳

 城市维护建设税                           按应交纳流转税额计提缴纳                   7%

 企业所得税                               应纳税所得额                               25%

 教育费附加                               按应交纳流转税额计提缴纳                   3%、2%

存在不同企业所得税税率纳税主体的,披露情况说明


2、税收优惠

    按照财政部和国家税务总局【财税[2016]94号】文件规定,自2016年1月1日至2018年供暖期结束,对
供热企业向居民个人(以下统称居民)供热而取得的采暖费收入免征增值税。向居民供热而取得的采暖费收
入,包括供热企业直接向居民收取的、通过其他单位向居民收取的和由单位代居民缴纳的采暖费。
    自2016年1月1日至2018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
房及土地免征房产税、城镇土地使用税。

七、合并财务报表项目注释

1、货币资金

                                                                                                                  单位: 元

                  项目                                   期末余额                                期初余额

 库存现金                                                                43,643.06                               14,231.79

 银行存款                                                           523,445,770.23                          334,988,885.00

 其他货币资金                                                        91,743,405.32                           14,606,093.72

 合计                                                               615,232,818.61                          349,609,210.51


      其他货币资金情况

                     项目                              期末余额                               期初余额

        银行承兑汇票保证金                                     81,767,459.82                          4,630,148.22

        住房修缮基金                                              7,162,781.94                        7,162,781.94

        住房资金管理中心                                          2,813,163.56                        2,813,163.56

                     合计                                      91,743,405.32                         14,606,093.72

     注:期末货币资金余额中,除其他货币资金的使用受到限制外,受限资金合计 91,743,405.32 元,其余不存在因抵押、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。




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沈阳惠天热电股份有限公司 2017 年半年度报告全文


2、应收票据

(1)应收票据分类列示

                                                                                                                                单位: 元

                  项目                                            期末余额                                       期初余额

 银行承兑票据                                                                 1,163,288.00                                   3,527,853.88

 合计                                                                         1,163,288.00                                   3,527,853.88


3、应收账款

(1)应收账款分类披露

                                                                                                                                单位: 元

                                             期末余额                                                   期初余额

                           账面余额               坏账准备                            账面余额             坏账准备
        类别                                                           账面价                                                   账面价
                                                           计提比                                                   计提比
                         金额       比例        金额                     值         金额     比例       金额                       值
                                                             例                                                       例

 单项金额重大并                                                                     34,33
                      34,338,                  31,344,      91.28      2,994,3                        31,344,                   2,994,35
 单独计提坏账准                     5.14%                                           8,443    7.86%                  91.28%
                         443.55                091.97             %      51.58                          091.97                      1.58
 备的应收账款                                                                         .55

 按信用风险特征          614,07                                         551,86      382,5
                                     91.84     62,207,      10.13                             87.54   43,874,                   338,637,
 组合计提坏账准       2,712.8                                          5,251.3      11,64                            11.47%
                                        %      461.53             %                              %      424.52                    221.19
 备的应收账款                   5                                             2      5.71

 单项金额不重大                                                                     20,07
                      20,231,                  18,289,      90.40      1,942,2                        18,289,                   1,789,02
 但单独计提坏账                     3.02%                                           8,555    4.60%                  91.09%
                         755.26                527.39             %      27.87                          527.38                      7.87
 准备的应收账款                                                                       .25

                         668,64                111,84                   556,80      436,9
                                    100.00                  16.73                            100.00   93,508,                   343,420,
 合计                 2,911.6                  1,080.8                 1,830.7      28,64                           21.40%
                                        %                         %                              %      043.87                    600.64
                                6                      9                      7      4.51

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

                                                                                  期末余额
 应收账款(按单位)
                                    应收账款                      坏账准备                   计提比例                   计提理由

 沈阳铸造厂                           8,363,189.68                    7,526,870.71                    90.00%      收回可能性

 沈阳第三三零一工厂                   7,314,677.10                    6,583,209.39                    90.00%      收回可能性

 沈阳内燃机制造厂                     4,979,531.91                    4,481,578.72                    90.00%      收回可能性

 沈阳轧钢厂                           2,261,709.73                    2,035,538.76                    90.00%      收回可能性


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 辽宁省工业安装工程
                                 2,185,578.26              1,967,020.43                   90.00%    收回可能性
 公司

             其他                9,233,756.87              8,749,873.96

 合计                           34,338,443.55          31,344,091.97                --                          --

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

                                                                      期末余额
            组合名称
                                       应收账款                       坏账准备                         计提比例

 三年以内及其他                           468,691,687.60                   37,495,275.00                              8.00%

 三年以上                                 145,381,025.25                   24,712,186.53                             17.00%

 合计                                     614,072,712.85                   62,207,461.53

确定该组合依据的说明:
组合中,采用其他方法计提坏账准备的应收账款:


(2)按欠款方归集的期末余额前五名的应收账款情况


                                                              占应收账款总额
               单位名称                    期末余额                                       坏账准备余额
                                                                的比例(%)

沈阳惠盛供热有限责任公司                   87,758,410.46                  13.12                7,020,672.84

沈阳惠涌供热有限责任公司                   77,167,644.65                  11.54                6,173,411.57

沈阳城市公用集团煤炭有限公司               46,326,953.04                   6.93                3,706,156.23

沈阳圣达热力供暖公司                        8,145,727.04                   1.22                    651,658.16

沈阳铸造厂                                  8,363,189.68                   1.25                7,526,870.71

                 合计                    227,761,924.87                   34.06              25,078,769.51


4、预付款项

(1)预付款项按账龄列示

                                                                                                                     单位: 元

                                         期末余额                                            期初余额
        账龄
                                金额                   比例                        金额                     比例

 1 年以内                      153,358,497.01                  88.03%             282,761,075.07                     79.53%

 1至2年                          7,036,709.95                    4.03%             48,131,601.66                     13.54%

 2至3年                          4,508,045.84                    2.59%             12,547,750.52                      3.53%


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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 3 年以上                                  9,316,950.03                     5.35%              12,115,447.02                       3.40%

 合计                                 174,220,202.83                --                        355,555,874.27                --

账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:

         债权单位                     债务单位              期末余额                 账龄                未结算原因

                                  抚顺矿业集团有限
沈阳市第二热力供暖公司            责任公司北方工贸         6,899,292.75        1-2 年及 3 年以上          煤款,尚未结算
                                  分公司
                                  营口明哲重工有限
沈阳市第二热力供暖公司                                     1,239,267.35             2-3 年           工程未完工,尚未结算
                                  公司
                                  沈阳华强金廊城市
     沈阳金廊热力有限公司                                  1,170,516.00             2-3 年           工程未完工,尚未结算
                                  广场置业有限公司

                         合计                              9,309,076.10



(2)按预付对象归集的期末余额前五名的预付款情况


                单位名称                                   期末余额                         占预付款项总额的比例(%)


 天津宝成机械制造股份有限公司
                                                                  60,000,000.00                                    34.44


 沈阳电业局电气安装公司
                                                                  29,180,020.00                                    16.75


 辽宁奥体体育建筑工程有限公司                                     15,164,000.00
                                                                                                                     8.70

 抚顺矿业集团有限责任公司北方工
                                                                    6,899,292.75
贸分公司                                                                                                             3.96


 沈阳天北鸿基建设集团有限公司                                       5,500,000.00
                                                                                                                     3.16


                  合计                                            116,743,312.75
                                                                                                                   67.01


5、其他应收款

(1)其他应收款分类披露

                                                                                                                                 单位: 元

                                                期末余额                                               期初余额

                                账面余额            坏账准备                         账面余额             坏账准备
         类别                                                         账面价                                                     账面价
                                                           计提比                                                 计提比
                           金额       比例        金额                    值       金额      比例      金额                        值
                                                             例                                                     例

 单项金额重大并           12,250,     4.11%      12,150,    99.18        100,00   12,25      4.43%    12,150,     99.18%         100,000.



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 单独计提坏账准        084.43               084.43          %          0.00     0,084                    084.43                         00
 备的其他应收款                                                                    .43

 按信用风险特征        273,88                                        251,95     253,1
                                   91.99    21,928,                                          91.54    20,259,                      232,863,
 组合计提坏账准        4,181.4                           8.01%      5,446.9     23,29                                8.01%
                                      %     734.51                                              %        386.28                     906.52
 备的其他应收款             6                                             5       2.80

 单项金额不重大
                                                                                11,12
 但单独计提坏账        11,600,              10,774,      92.88       825,64                           10,754,                     370,244.1
                                  3.90%                                         4,335       4.03%                   96.67%
 准备的其他应收        099.93               451.57          %          8.36                              091.57                          1
                                                                                   .68
 款

                       297,73                                        252,88     276,4
                                  100.00    44,853,      15.06                              100.00    43,163,                      233,334,
 合计                  4,365.8                                      1,095.3     97,71                               15.61%
                                      %     270.51          %                                   %        562.28                     150.63
                            2                                             1       2.91

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

                                                                              期末余额
 其他应收款(按单位)
                                 其他应收款                 坏账准备                        计提比例                   计提理由

 待处理款项                         3,850,000.00                   3,850,000.00                      100.00%      收回可能性

 桓台兴达工程有限公
                                    3,443,000.00                   3,443,000.00                      100.00%      收回可能性
 司

 沈阳二热房地产开发
                                    2,686,761.43                   2,686,761.43                      100.00%      收回可能性
 公司

 河南濮阳防腐公司                   1,270,323.00                   1,270,323.00                      100.00%      收回可能性

 沈阳市浑南热电厂筹
                                    1,000,000.00                    900,000.00                       90.00%       收回可能性
 建处

 合计                              12,250,084.43                 12,150,084.43                  --                           --

组合中,按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

                                                                                期末余额
            组合名称
                                           其他应收款                           坏账准备                            计提比例

 3 年以内及其他                                273,684,181.46                            21,894,734.51                               8.00%

 3 年以上                                             200,000.00                            34,000.00                               17.00%

 合计                                          273,884,181.46                            21,928,734.51

确定该组合依据的说明:
组合中,采用其他方法计提坏账准备的其他应收款:


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□ 适用 √ 不适用


(2)其他应收款按款项性质分类情况

                                                                                                                             单位: 元

                 款项性质                              期末账面余额                                     期初账面余额

 其他应收款                                                           297,734,365.82                              276,497,712.91

 合计                                                                 297,734,365.82                              276,497,712.91


(3)按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                                             单位: 元

                                                                                           占其他应收款期
                                                                                                                坏账准备期末余
      单位名称          款项的性质              期末余额                 账龄              末余额合计数的
                                                                                                                            额
                                                                                                 比例

 沈阳市铁西区供
                      拆联补贴款            114,611,810.00      1 年以内                            38.49%          9,168,944.80
 热管理办公室

 法库县东盛供暖
                      往来款                    43,631,670.01   1 年以内                            14.65%          3,490,533.60
 经营有限公司

 丹东亿龙房地产                                                 1 年以内、1-2 年、
                      往来款                    30,980,000.00                                       10.41%          2,478,400.00
 开发有限公司                                                   2-3 年及 3 年以上

 平安国际融资租
 赁(深圳)有限公     保证金                    24,000,000.00   1 年以内                                8.06%       1,920,000.00
 司

 沈阳市大东区供
                      拆联补贴款                14,396,614.75   1 年以内                                4.84%       1,151,729.19
 热管理办公室

 合计                          --           227,620,094.76                --                        76.45%         18,209,607.59


(4)涉及政府补助的应收款项

                                                                                                                             单位: 元

                                                                                                            预计收取的时间、金
        单位名称             政府补助项目名称              期末余额                    期末账龄
                                                                                                                 额及依据

 沈阳市铁西区供热管                                                                                        2017 年 7 月 24 日已收
                            拆联补贴款                      114,611,810.00      1 年以内
 理办公室                                                                                                  回总金额的 54%。

 沈阳市大东区供热管
                            拆联补贴款                      14,396,614.75       1 年以内
 理办公室

 合计                               --                     129,008,424.75                   --                         --

      注:依据沈阳市房产局、环保局、财政局关于印发 《沈阳市大气治理资金支持燃煤锅炉淘汰项目实施管理办法》沈环
保[2016]151号文件,市房产局履行资金拨付程序,统一将资金拨付各区,由各区拨付相关单位。

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沈阳惠天热电股份有限公司 2017 年半年度报告全文


6、存货

公司是否需要遵守房地产行业的披露要求



(1)存货分类

                                                                                                                单位: 元

                                    期末余额                                             期初余额
        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           83,215,702.84      124,076.18     83,091,626.66   107,240,075.14        124,076.18      107,115,998.96

 低值易耗品        5,137,309.39      673,697.74      4,463,611.65     5,164,340.58        673,697.74        4,490,642.84

 开发成本        185,454,891.92                    185,454,891.92   181,038,317.46                        181,038,317.46

 开发产品        171,298,303.14                    171,298,303.14   195,148,421.93                        195,148,421.93

 工程施工         11,504,721.44     7,656,459.69     3,848,261.75    10,544,379.32       7,656,459.69       2,887,919.63

 合计            456,610,928.73     8,454,233.61   448,156,695.12   499,135,534.43       8,454,233.61     490,681,300.82

公司是否需遵守《深圳证券交易所行业信息披露指引第 4 号—上市公司从事种业、种植业务》的披露要求



(2)存货跌价准备

                                                                                                                单位: 元

                                          本期增加金额                          本期减少金额
        项目       期初余额                                                                                 期末余额
                                      计提             其他          转回或转销            其他

 原材料                124,076.18                                                                            124,076.18

 低值易耗品            673,697.74                                                                            673,697.74

 工程施工          7,656,459.69                                                                             7,656,459.69

 合计              8,454,233.61                                                                             8,454,233.61


7、其他流动资产

                                                                                                                单位: 元

                项目                                 期末余额                                  期初余额

 留抵税额                                                       64,974,699.50                              46,610,325.98

 预缴税费                                                       13,668,257.43                              10,812,544.15

 合计                                                           78,642,956.93                              57,422,870.13

其他说明:




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沈阳惠天热电股份有限公司 2017 年半年度报告全文


8、可供出售金融资产

(1)可供出售金融资产情况

                                                                                                                                     单位: 元

                                                    期末余额                                                期初余额
            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

 可供出售权益工具:               4,282,731.56     4,178,292.81        104,438.75        4,282,731.56      4,178,292.81            104,438.75

       按成本计量的               4,282,731.56     4,178,292.81        104,438.75        4,282,731.56      4,178,292.81            104,438.75

 合计                             4,282,731.56     4,178,292.81        104,438.75        4,282,731.56      4,178,292.81            104,438.75


(2)期末按成本计量的可供出售金融资产

                                                                                                                                     单位: 元

                                   账面余额                                          减值准备                          在被投
 被投资                                                                                                                资单位        本期现
                            本期增       本期减                                   本期增        本期减
     单位      期初                                    期末           期初                                  期末       持股比        金红利
                              加              少                                    加            少
                                                                                                                          例

 泰国泰      3,382,73                                 3,382,73       3,362,73                              3,362,73
                                                                                                                       20.00%
 隆公司             1.56                                    1.56         1.56                                 1.56

 辽宁省
 热电建
             200,000.                                 200,000.       115,561.                              115,561.
 设开发                                                                                                                20.00%
                     00                                      00           25                                    25
 联合公
 司

 沈阳大
             700,000.                                 700,000.       700,000.                              700,000.
 通锅炉                                                                                                                20.00%
                     00                                      00           00                                    00
 公司

             4,282,73                                 4,282,73       4,178,29                              4,178,29
 合计                                                                                                                      --
                    1.56                                    1.56         2.81                                 2.81


9、长期股权投资

                                                                                                                                     单位: 元

                                                                   本期增减变动

                                                   权益法                            宣告发                                           减值准
 被投资      期初余                                           其他综                                                      期末余
                           追加投     减少投       下确认                 其他权     放现金       计提减                              备期末
     单位      额                                             合收益                                          其他          额
                             资          资        的投资                 益变动     股利或       值准备                               余额
                                                               调整
                                                   损益                                  利润

 一、合营企业



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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 二、联营企业

 沈阳储         323,61                                                                                            320,68
                                                 -2,931,
 运集团      8,217.4                                                                                            7,106.8
                                                 110.64
 公司               5                                                                                                   1

 中商惠
 天北京
                763,30                                                                                            763,30
 投资管
                  8.68                                                                                                8.68
 理有限
 公司

 丹东亿
 龙房地
             12,901,                                                                                            12,901,
 产开发
                604.84                                                                                            604.84
 有限公
 司

                337,28                                                                                            334,35
 小计        3,130.9                                                                                            2,020.3
                    7                                                                                                   3

                337,28                                                                                            334,35
 合计        3,130.9                                                                                            2,020.3
                    7                                                                                                   3

其他说明


10、固定资产

(1)固定资产情况

                                                                                                                             单位: 元

                    房屋及建筑
      项目                            生产设备             锅炉         热网管线       运输设备        管理用具              合计
                         物

 一、账面原
 值:

     1.期初余       559,242,777.     984,262,883.    445,945,257.      1,943,501,59   46,993,745.0    18,681,916.5      3,998,628,17
 额                            35             48                  60           1.43               1               2             1.39

     2.本期增                        194,431,973.    120,597,531.                                                       316,128,366.
                              0.00                                             0.00    939,577.98      159,283.24
 加金额                                       78                  43                                                                43

       (1)购
                                     1,379,505.21                                      939,577.98      159,283.24       2,478,366.43
 置

       (2)在
                                            0.00              0.00             0.00                                             0.00
 建工程转入

       (3)企



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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 业合并增加

 (4)融资租                    193,052,468.   120,597,531.                                                313,650,000.
 赁                                      57             43                                                          00

     3.本期减                   201,600,012.   83,016,156.5                                                284,879,407.
                         0.00                                         0.00    263,238.00            0.00
 少金额                                  75              9                                                          34

       (1)处                  201,600,012.   83,016,156.5                                                284,879,407.
                                                                              263,238.00
 置或报废                                75              9                                                          34



     4.期末余    559,242,777.   977,094,844.   483,526,632.   1,943,501,59   47,670,084.9   18,841,199.7   4,029,877,13
 额                       35             51             44            1.43             9              6            0.48

 二、累计折
 旧

     1.期初余    181,054,338.   372,277,624.   84,082,674.1   1,100,055,47   29,761,851.8   10,915,899.6   1,778,147,86
 额                       75             51              1            7.08             0              7            5.92

     2.本期增                   30,032,394.0   14,864,927.4   48,484,596.8                                 104,797,531.
                 9,536,811.19                                                1,412,343.86    466,457.85
 加金额                                   4              1              6                                           21

       (1)计                  30,032,394.0   14,864,927.4   48,484,596.8                                 104,797,531.
                 9,536,811.19                                                1,412,343.86    466,457.85
 提                                       4              1              6                                           21



     3.本期减                   77,987,031.0   13,753,168.5                                                92,000,805.2
                         0.00                                         0.00    260,605.62            0.00
 少金额                                   8              7                                                           7

       (1)处                  77,987,031.0   13,753,168.5                                                92,000,805.2
                                                                              260,605.62
 置或报废                                 8              7                                                           7



     4.期末余    190,591,149.   324,322,987.   85,194,432.9   1,148,540,07   30,913,590.0   11,382,357.5   1,790,944,59
 额                       94             47              5            3.94             4              2            1.86

 三、减值准
 备

     1.期初余
                 2,596,576.71    780,370.59            0.00   3,759,453.31       5,113.47      2,728.50    7,144,242.58
 额

     2.本期增
 加金额

       (1)计
 提



     3.本期减
                         0.00     69,135.00            0.00           0.00          0.00            0.00     69,135.00
 少金额

       (1)处                    69,135.00                                                                  69,135.00


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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 置或报废



     4.期末余
                  2,596,576.71     711,235.59              0.00    3,759,453.31         5,113.47          2,728.50     7,075,107.58
 额

 四、账面价
 值

     1.期末账     366,055,050.    652,060,621.     398,332,199.    791,202,064.     16,751,381.4                       2,231,857,43
                                                                                                      7,456,113.74
 面价值                    70                45             49                 18               8                              1.04

     2.期初账     375,591,861.    611,204,888.     361,862,583.    839,686,661.     17,226,779.7                       2,213,336,06
                                                                                                      7,763,288.35
 面价值                    89                38             49                 04               4                              2.89


(2)通过融资租赁租入的固定资产情况

                                                                                                                           单位: 元

           项目                   账面原值                 累计折旧                   减值准备                   账面价值

 锅炉                             120,597,531.43                  596,622.97                                         120,000,908.46

 生产设备                         193,052,468.57                  812,644.69                                         192,239,823.88


以后年度将支付的最低租赁付款额。
                     剩余租赁期                                                最低租赁付款额

1.1年以内(含1年)                                                                                   43,139,523.54

2.1年以上2年以内(含2年)                                                                            50,279,047.08

3.2年以上3年以内(含3年)                                                                            50,279,047.08

4.3年以上                                                                                           182,116,288.32

                        合计                                                                        325,813,906.02




      注: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;另有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。


11、在建工程

(1)在建工程情况

                                                                                                                           单位: 元

        项目                            期末余额                                                    期初余额

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沈阳惠天热电股份有限公司 2017 年半年度报告全文


                       账面余额          减值准备          账面价值          账面余额          减值准备        账面价值

 在建工程            255,278,499.50                     255,278,499.50     236,963,254.47                    236,963,254.47

 合计                255,278,499.50                     255,278,499.50     236,963,254.47                    236,963,254.47


(2)重要在建工程项目本期变动情况

                                                                                                                   单位: 元

                                                                            本期转入固定      本期其他减少
     项目名称          预算数            期初余额         本期增加金额                                           期末余额
                                                                              资产金额            金额

金谷热源工程                           108,760,981.15      17,233,126.37                                       125,994,107.52

新建管线                                10,205,653.42        487,932.63                                         10,693,586.05

热源改造工程                            15,934,939.30        219,567.39                                         16,154,506.69

更新改造工程                             2,501,139.73         38,450.84                                          2,539,590.57

新建换热站工
                                           556,564.31                                                              556,564.31


技术改造                                 6,028,362.30        272,324.93                                          6,300,687.23

滑翔热源改造
                                        74,118,264.18                                                           74,118,264.18
工程

煤粉炉工程                              13,326,245.29         63,842.87                                         13,390,088.16

其他工程                                 5,531,104.79                                                            5,531,104.79

合计                                   236,963,254.47      18,315,245.03                                       255,278,499.50


12、无形资产

(1)无形资产情况

                                                                                                                   单位: 元

         项目             土地使用权             专利权             非专利技术           计算机软件             合计

 一、账面原值

       1.期初余额         264,257,841.57                                                    7,419,180.47     271,677,022.04

       2.本期增加
                                                                                             535,923.74         535,923.74
 金额

         (1)购置                                                                           535,923.74         535,923.74

         (2)内部
 研发

         (3)企业
 合并增加




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沈阳惠天热电股份有限公司 2017 年半年度报告全文


     3.本期减少金
 额

         (1)处置



       4.期末余额     264,257,841.57                         7,955,104.21   272,212,945.78

 二、累计摊销

       1.期初余额      46,375,647.27                         4,169,845.51    50,545,492.78

       2.本期增加
                        2,789,796.42                          308,727.03      3,098,523.45
 金额

         (1)计提      2,789,796.42                          308,727.03      3,098,523.45



       3.本期减少
 金额

         (1)处置



       4.期末余额      49,165,443.69                         4,478,572.54    53,644,016.23

 三、减值准备

       1.期初余额

       2.本期增加
 金额

         (1)计提



       3.本期减少
 金额

       (1)处置



       4.期末余额

 四、账面价值

       1.期末账面
                      215,092,397.88                         3,476,531.67   218,568,929.55
 价值

       2.期初账面
                      217,882,194.30                         3,249,334.96   221,131,529.26
 价值

本期末通过公司内部研发形成的无形资产占无形资产余额的比例。


13、长期待摊费用

                                                                                  单位: 元


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沈阳惠天热电股份有限公司 2017 年半年度报告全文


        项目             期初余额           本期增加金额            本期摊销金额         其他减少金额              期末余额

 房屋装修费用             5,932,310.88             949,065.43            271,043.34                                 6,610,332.97

 合计                     5,932,310.88             949,065.43            271,043.34                                 6,610,332.97


14、递延所得税资产/递延所得税负债

(1)未经抵销的递延所得税资产

                                                                                                                        单位: 元

                                            期末余额                                             期初余额
         项目
                          可抵扣暂时性差异            递延所得税资产            可抵扣暂时性差异            递延所得税资产

 资产减值准备                  142,168,820.48               35,542,205.12              125,798,053.64              31,449,513.41

 可抵扣亏损                      35,179,311.76                  8,794,827.94            35,179,311.73               8,794,827.94

 递延收益                           5,578,386.08                1,394,596.52             6,375,298.44               1,593,824.61

 合计                          182,926,518.32               45,731,629.58              167,352,663.81              41,838,165.96


(2)以抵销后净额列示的递延所得税资产或负债

                                                                                                                        单位: 元

                         递延所得税资产和负         抵销后递延所得税资         递延所得税资产和负         抵销后递延所得税资
         项目
                           债期末互抵金额            产或负债期末余额            债期初互抵金额            产或负债期初余额

 递延所得税资产                                             45,731,629.58                                          41,838,165.96


(3)未确认递延所得税资产明细

                                                                                                                        单位: 元

                  项目                                   期末余额                                       期初余额

 可抵扣暂时性差异                                                     35,149,806.19                                31,736,358.72

 可抵扣亏损                                                           86,441,803.25                                64,521,103.03

 预计负债                                                               1,406,082.40                                1,406,082.40

 合计                                                                122,997,691.84                                97,663,544.15


15、其他非流动资产

                                                                                                                        单位: 元

                  项目                                   期末余额                                       期初余额

 预付帐款                                                             68,996,330.65

 合计                                                                 68,996,330.65



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16、短期借款

(1)短期借款分类

                                                                                                            单位: 元

                项目                             期末余额                                  期初余额

 质押借款                                                    20,000,000.00                             20,000,000.00

 保证借款                                                   753,600,000.00                            971,026,357.00

 信用借款                                              1,243,047,208.70                               726,311,957.48

 合计                                                  2,016,647,208.70                          1,717,338,314.48


17、应付票据

                                                                                                            单位: 元

                种类                             期末余额                                  期初余额

 银行承兑汇票                                               176,585,170.39                             10,822,444.94

 合计                                                       176,585,170.39                             10,822,444.94

本期末已到期未支付的应付票据总额为元。


18、应付账款

(1)应付账款列示

                                                                                                            单位: 元

                项目                             期末余额                                  期初余额

 1 年以内(含 1 年)                                        135,126,905.96                            489,782,847.08

 1 年以上                                                   262,986,313.04                            179,722,908.88

 合计                                                       398,113,219.00                            669,505,755.96


(2)账龄超过 1 年的重要应付账款

                                                                                                            单位: 元

                项目                             期末余额                             未偿还或结转的原因

 沈阳曲暖鼎盛保温安装有限公司                                17,292,121.27   材料款

 营口市环境工程开发有限公司                                  13,962,226.35   工程款

 沈阳国盛防腐保温有限公司                                    11,735,677.64   材料款

 青岛全能节能环保锅炉有限公司                                10,835,000.00   工程款

 沈阳远大环境工程有限公司                                     9,209,215.20   工程款



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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 合计                                                        63,034,240.46                        --


19、预收款项

(1)预收款项列示

                                                                                                                单位: 元

                项目                             期末余额                                      期初余额

 1 年以内(含 1 年)                                         86,381,442.37                                701,325,804.25

 1 年以上                                                    22,281,984.33                                 17,911,255.61

 合计                                                       108,663,426.70                                719,237,059.86


(2)账龄超过 1 年的重要预收款项

                                                                                                                单位: 元

                项目                             期末余额                               未偿还或结转的原因

 沈阳世茂新发展置业有限公司                                   4,000,000.00    供暖工程尚未完工

 沈阳市城建房地产开发集团有限公司                             3,720,000.00    供暖工程尚未完工

 市政房屋开发公司                                             2,630,610.00    供暖工程尚未完工

 淄博热力公司                                                 1,405,974.30    供暖工程尚未完工

 沈阳兆隆地产开发有限公司                                     1,161,402.00    供暖工程尚未完工

 合计                                                        12,917,986.30                        --


20、应付职工薪酬

(1)应付职工薪酬列示

                                                                                                                单位: 元

         项目                 期初余额           本期增加                    本期减少                  期末余额

 一、短期薪酬                     966,733.18     141,469,232.16              141,546,281.31                  889,684.03

 二、离职后福利-设定
                                                   21,345,747.81               21,345,747.81
 提存计划

 合计                             966,733.18     162,814,979.97              162,892,029.12                  889,684.03


(2)短期薪酬列示

                                                                                                                单位: 元

         项目                 期初余额           本期增加                    本期减少                  期末余额

 1、工资、奖金、津贴              117,079.58      110,290,577.32              110,313,534.79                   94,122.11


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 和补贴

 2、职工福利费                                      6,947,080.34               6,947,080.34

 3、社会保险费                                     11,513,899.54              11,513,899.54

 4、住房公积金                                      9,082,598.30               9,082,598.30

 5、工会经费和职工教
                                 849,653.60         1,854,678.14               1,908,769.82                795,561.92
 育经费

 8.其他                                             1,780,398.52               1,780,398.52

 合计                            966,733.18      141,469,232.16             141,546,281.31                 889,684.03


(3)设定提存计划列示

                                                                                                              单位: 元

          项目              期初余额             本期增加                   本期减少                 期末余额

 1、基本养老保险                                   20,470,011.31              20,470,011.31

 2、失业保险费                                       875,736.50                 875,736.50

 合计                                             21,345,747.81              21,345,747.81


21、应交税费

                                                                                                              单位: 元

                  项目                           期末余额                                     期初余额

 增值税                                                     -1,925,643.70                                  863,590.48

 企业所得税                                                 13,271,363.51                                 9,036,031.52

 个人所得税                                                    93,504.70                                   899,460.29

 城市维护建设税                                                68,501.95                                    98,307.42

 营业税                                                       475,844.76                                   475,844.76

 房产税                                                        50,794.86                                    57,051.44

 土地使用税                                                   186,374.42                                   156,782.68

 教育费附加                                                    40,281.21                                    61,269.26

 其他税费                                                      -32,880.07                                   53,974.98

 合计                                                       12,228,141.64                                11,702,312.83


22、应付利息

                                                                                                              单位: 元

                  项目                           期末余额                                     期初余额

 短期借款应付利息                                              31,900.00                                    49,300.00


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 合计                                                            31,900.00                                 49,300.00


23、应付股利

                                                                                                            单位: 元

                项目                             期末余额                                  期初余额

 应付现金股利                                                19,181,987.14

 合计                                                        19,181,987.14


24、其他应付款

(1)按款项性质列示其他应付款

                                                                                                            单位: 元

                项目                             期末余额                                  期初余额

 1 年以内(含 1 年)                                         30,689,531.87                             69,068,024.18

 1 年以上                                                    77,438,466.49                             53,109,017.87

 合计                                                       108,127,998.36                            122,177,042.05


(2)账龄超过 1 年的重要其他应付款

                                                                                                            单位: 元

                项目                             期末余额                             未偿还或结转的原因

 赤山阳光园项目(沈阳市政府公租房项
                                                             17,227,897.62   往来款
 目)

 沈阳惠涌供热有限责任公司                                    12,930,292.51   往来款

 沈阳市环保投资公司                                           9,512,000.00   往来款

 沈阳热电厂                                                   2,150,000.00   往来款

 沈阳市丰晟供暖有限公司                                       2,000,000.00   往来款

 合计                                                        43,820,190.13                    --


25、一年内到期的非流动负债

                                                                                                            单位: 元

                项目                             期末余额                                  期初余额

 一年内到期的长期借款                                        10,000,000.00                             10,000,000.00

 合计                                                        10,000,000.00                             10,000,000.00




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26、长期借款

(1)长期借款分类

                                                                                                                        单位: 元

                      项目                                  期末余额                                  期初余额

 保证借款                                                              535,000,000.00                            90,000,000.00

 合计                                                                  535,000,000.00                            90,000,000.00


27、长期应付款

(1)按款项性质列示长期应付款

                                                                                                                        单位: 元

                      项目                                  期末余额                                  期初余额

 融资租赁款                                                            325,813,906.02

 减:未确认融资费用                                                     51,953,429.56

 合计                                                                  273,860,476.46


28、预计负债

                                                                                                                        单位: 元

               项目                          期末余额                       期初余额                         形成原因

 对外提供担保                                     1,406,082.40                     1,406,082.40   预计损失

 合计                                             1,406,082.40                     1,406,082.40                 --


29、递延收益

                                                                                                                        单位: 元

        项目                 期初余额            本期增加              本期减少            期末余额              形成原因

                                                                                                             与资产相关政府
 政府补助                    88,606,577.73        5,174,000.00           4,464,710.06      89,315,867.67
                                                                                                             补助

                                                                                                             按文件收取的递
 挂网费                       2,840,298.79                                749,486.64         2,090,812.15
                                                                                                             延收入

 供暖系统移交维                                                                                              按文件收取的递
                              6,375,298.44                                796,912.38         5,578,386.06
 修                                                                                                          延收入

 融资租赁                                       107,206,449.71            822,012.47      106,384,437.24     融资租赁

 其他                                                   490.00                 61.25              428.75     其他

 合计                        97,822,174.96      112,380,939.71           6,833,182.80     203,369,931.87              --


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涉及政府补助的项目:
                                                                                                                      单位: 元

                                      本期新增补助       本期计入营业                                           与资产相关/与
     负债项目        期初余额                                                其他变动            期末余额
                                           金额           外收入金额                                               收益相关

 沈空热源建设
                    22,380,952.26                             1,428,571.44                      20,952,380.82   与资产相关
 补贴资金

 脱硫除尘改造       36,462,994.03       5,174,000.00          1,852,311.56                      39,784,682.47   与资产相关

 烟尘治理补贴
                     4,267,067.14                              190,239.72                        4,076,827.42   与资产相关
 资金

 环保专项资金
                     1,433,893.16                               94,351.14                        1,339,542.02   与资产相关
 补助

 高效煤粉锅炉
                       534,285.68                               24,285.72                         509,999.96    与资产相关
 节能改造

 沈海热网与沈
 海热力热网联        1,550,000.00                               55,357.14                        1,494,642.86   与资产相关
 网工程

 燃煤锅炉烟气
                     2,142,128.54                               59,657.16                        2,082,471.38   与资产相关
 治理资金

 非电燃煤锅炉
 除尘器升级改       19,835,256.92                              759,936.18                       19,075,320.74   与资产相关
 造项目

 合计               88,606,577.73       5,174,000.00          4,464,710.06                      89,315,867.67         --


30、股本

                                                                                                                       单位:元

                                                              本次变动增减(+、-)
                  期初余额                                                                                         期末余额
                                    发行新股           送股         公积金转股       其他             小计

                 532,832,976.                                                                                     532,832,976.
 股份总数
                          00                                                                                                  00


31、资本公积

                                                                                                                      单位: 元

          项目                  期初余额                      本期增加               本期减少                   期末余额

 资本溢价(股本溢价)           352,080,472.77                                                                  352,080,472.77

 其他资本公积                       27,146,152.49                                                                27,146,152.49

 合计                           379,226,625.26                                                                  379,226,625.26




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32、专项储备

                                                                                                                     单位: 元

        项目                期初余额                 本期增加                   本期减少                  期末余额

 安全生产费                   25,106,636.03            4,235,530.94                   1,437,133.20            27,905,033.77

 合计                         25,106,636.03            4,235,530.94                   1,437,133.20            27,905,033.77


33、盈余公积

                                                                                                                     单位: 元

        项目                期初余额                 本期增加                   本期减少                  期末余额

 法定盈余公积                 88,672,341.60                                                                   88,672,341.60

 任意盈余公积                 37,111,518.08                                                                   37,111,518.08

 合计                        125,783,859.68                                                                 125,783,859.68


34、未分配利润

                                                                                                                     单位: 元

                    项目                                      本期                                   上期

 调整前上期末未分配利润                                              346,693,161.33

 调整后期初未分配利润                                                346,693,161.33

 加:本期归属于母公司所有者的净利润                                    3,771,609.01

     转作股本的普通股股利                                             19,181,987.14

 期末未分配利润                                                      331,282,783.20


35、营业收入和营业成本

                                                                                                                     单位: 元

                                       本期发生额                                            上期发生额
        项目
                              收入                     成本                       收入                        成本

 主营业务                    942,087,527.62          848,768,173.88              864,905,618.30             740,794,410.39

 其他业务                        801,615.46                                            915,773.32              1,396,547.56

 合计                        942,889,143.08          848,768,173.88              865,821,391.62             742,190,957.95


36、税金及附加

                                                                                                                     单位: 元

                  项目                              本期发生额                                   上期发生额



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 消费税                                                          25,277.22                  1,009,540.00

 城市维护建设税                                                 167,049.70                   197,222.46

 教育费附加                                                     119,062.89                   139,784.08

 其他                                                          4,711,565.43                         0.00

 合计                                                          5,022,955.24                 1,346,546.54


37、销售费用

                                                                                                单位: 元

                  项目                           本期发生额                   上期发生额

 职工薪酬                                                     12,132,319.95                10,712,347.38

 业务宣传经费                                                    56,920.55

 办公费                                                         216,684.96                   254,474.42

 佣金                                                           455,351.90                   265,010.95

 其他                                                          1,896,894.01                 5,030,351.44

 合计                                                         14,758,171.37                16,262,184.19


38、管理费用

                                                                                                单位: 元

                  项目                           本期发生额                   上期发生额

 职工薪酬                                                     34,871,641.01                25,275,857.95

 折旧费                                                        2,611,663.82                 2,594,129.40

 无形资产摊销                                                  3,098,781.38                 2,785,197.80

 税金                                                           307,560.16                  4,399,365.25

 业务招待费                                                     419,224.59                   418,299.05

 其他费用                                                      7,315,661.10                 5,397,619.23

 合计                                                         48,624,532.06                40,870,468.68


39、财务费用

                                                                                                单位: 元

                  项目                           本期发生额                   上期发生额

 利息支出                                                     56,088,463.93                38,865,526.56

 减:利息收入                                                 11,034,831.87                 9,752,852.44

 手续费支出                                                     867,212.44                  1,643,525.45

 合计                                                         45,920,844.50                30,756,199.57


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40、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                                                     20,022,745.25                                      10,416,051.49

 合计                                                             20,022,745.25                                      10,416,051.49


41、投资收益

                                                                                                                            单位: 元

                      项目                               本期发生额                                   上期发生额

 权益法核算的长期股权投资收益                                         -2,931,110.64

 处置可供出售金融资产取得的投资收益                                                                                  17,038,516.07

 合计                                                                 -2,931,110.64                                  17,038,516.07


42、营业外收入

                                                                                                                            单位: 元

                                                                                                 计入当期非经常性损益的金
              项目                      本期发生额                    上期发生额
                                                                                                                额

 其中:固定资产处置利得                          46,110.34                      104,690.00                               46,110.34

 政府补助                                    57,588,388.19                    18,216,979.86                          57,588,388.19

 其他                                           294,070.40                      622,794.64                             294,070.40

 合计                                        57,928,568.93                    18,944,464.50

计入当期损益的政府补助:
                                                                                                                            单位: 元

                                                      补贴是否                                                          与资产相
                                                                     是否特殊         本期发生        上期发生
 补助项目       发放主体     发放原因     性质类型    影响当年                                                         关/与收益
                                                                       补贴             金额            金额
                                                         盈亏                                                               相关

 拆除联网
                                                                                    53,123,425       14,782,182        与资产相
 (片)补贴
                                                                                               .70             .24     关
 (注)

 脱硫除尘                                                                             2,679,277.      1,343,014.       与资产相
 改造资金                                                                                      46              44      关

 沈空热源
                                                                                      1,428,571.      1,428,571.       与资产相
 建设补贴
                                                                                               44              44      关
 资金

 烟尘治理                                                                                                              与资产相
                                                                                    277,218.30       544,574.88
 补贴资金                                                                                                              关


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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 高效煤粉
                                                                                                                   与资产相
 炉节能改                                                                            24,285.72       24,285.72
                                                                                                                   关
 造

 环保专项                                                                                                          与资产相
                                                                                                     94,351.14
 资金补助                                                                                                          关

                                                                                                                   与收益相
 其他                                                                                55,609.57
                                                                                                                   关

                                                                                    57,588,388      18,216,979
 合计                --           --        --               --         --                                               --
                                                                                              .19          .86

其他说明:
      依据沈阳市房产局、环保局、财政局关于印发 《沈阳市大气治理资金支持燃煤锅炉淘汰项目实施管理办法》沈环保
[2016]151号文件,沈阳市行政区域内淘汰单台20吨及以下民用燃煤供热锅炉实施联网工程,给予拆除联网(片)补贴,补
贴标准按供热面积40元/平方米。


43、营业外支出

                                                                                                                        单位: 元

                                                                                                计入当期非经常性损益的金
             项目                      本期发生额                    上期发生额
                                                                                                            额

 非流动资产处置损失合计                          13,284.40                        49,458.21                         13,284.40

 其中:固定资产处置损失                          13,284.40                        49,458.21                         13,284.40

 其他                                        1,893,383.67                    1,565,533.59                         1,893,383.67

 合计                                        1,906,668.07                    1,614,991.80                         1,906,668.07


44、所得税费用

(1)所得税费用表

                                                                                                                        单位: 元

                    项目                             本期发生额                                     上期发生额

 当期所得税费用                                                   14,992,645.37                                  13,223,950.08

 递延所得税费用                                                   -3,893,463.62                                   2,971,326.66

 合计                                                             11,099,181.75                                  16,195,276.74


(2)会计利润与所得税费用调整过程

                                                                                                                        单位: 元

                           项目                                                       本期发生额

 利润总额                                                                                                        12,862,511.00



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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 所得税费用                                                                                11,099,181.75


45、现金流量表项目

(1)收到的其他与经营活动有关的现金

                                                                                                单位: 元

                 项目                            本期发生额                   上期发生额

 收补贴款                                                     72,572,425.03                14,062,410.20

 收存款利息                                                     507,903.23                  1,271,188.57

 其他应付、应收类科目收现                                     11,670,935.76                27,612,359.65

 合计                                                         84,751,264.02                42,945,958.42


(2)支付的其他与经营活动有关的现金

                                                                                                单位: 元

                 项目                            本期发生额                   上期发生额

 管理、销售费用支现                                           11,493,619.71                11,299,176.52

 手续费等财务费用支现                                           867,212.44                  1,643,525.45

 营业外支出支现及担保支出                                      1,387,271.00                 1,103,530.10

 其他应付、应收类科目支现                                     45,120,797.82                82,516,065.54

 合计                                                         58,868,900.97                96,562,297.61


46、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                                                        1,763,329.25                42,151,695.23

 加:资产减值准备                                             20,022,745.25                10,416,051.49

 固定资产折旧、油气资产折耗、生产性
                                                           104,797,531.21                  96,276,063.77
 生物资产折旧

 无形资产摊销                                                  3,098,523.45                 2,785,197.80

 长期待摊费用摊销                                               271,043.34                   203,946.69

 处置固定资产、无形资产和其他长期资
                                                                 -32,825.94                   49,458.21
 产的损失(收益以“-”号填列)



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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 财务费用(收益以“-”号填列)                                45,920,844.50                             30,756,199.57

 投资损失(收益以“-”号填列)                                 2,931,110.64                            -17,038,516.07

 递延所得税资产减少(增加以“-”号
                                                               -3,893,463.62                              2,971,326.66
 填列)

 存货的减少(增加以“-”号填列)                              42,524,605.70                            -27,695,790.58

 经营性应收项目的减少(增加以“-”
                                                              -49,227,937.49                          -100,168,289.23
 号填列)

 经营性应付项目的增加(减少以“-”
                                                            -745,053,610.38                           -765,481,227.00
 号填列)

 经营活动产生的现金流量净额                                 -576,878,104.09                           -724,773,883.46

 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                                               523,489,413.29                          200,359,633.16

 减:现金的期初余额                                           335,003,116.79                          278,028,385.02

 现金及现金等价物净增加额                                     188,486,296.50                            -77,668,751.86


(2)现金和现金等价物的构成

                                                                                                              单位: 元

                  项目                              期末余额                                 期初余额

 一、现金                                                     523,489,413.29                            335,003,116.79

 其中:库存现金                                                    43,643.06                                14,231.79

         可随时用于支付的银行存款                             523,445,770.23                          334,988,885.00

 三、期末现金及现金等价物余额                                 523,489,413.29                            335,003,116.79

 其中:母公司或集团内子公司使用受限
                                                               91,743,405.32                             14,606,093.72
 制的现金和现金等价物


八、在其他主体中的权益

1、在子公司中的权益

(1)企业集团的构成


                                                                               持股比例
     子公司名称    主要经营地          注册地      业务性质                                               取得方式
                                                                        直接              间接

 沈阳热力工业
                                    沈阳         工程安装                100.00%                      投资设立
 安装工程公司


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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 沈阳市第二热
                                沈阳             供暖                    100.00%                   投资设立
 力供暖公司

 沈阳市热力工
                                沈阳             工程设计                100.00%                   投资设立
 程设计研究院

 秦皇岛惠天度
 假酒店有限公                   秦皇岛           酒店服务                100.00%                   投资设立
 司

 沈阳惠天股权
                                沈阳             股权投资                100.00%                   投资设立
 投资有限公司

 沈阳惠天棋盘
 山供热有限责                   沈阳             供暖                    100.00%                   投资设立
 任公司

 沈阳惠天房地
 产开发有限公                   沈阳             房地产开发              100.00%                   投资设立
 司

 沈阳金廊热力
                                沈阳             供暖                     51.00%                   投资设立
 有限公司

 沈阳惠天环保
 供热有限责任                   沈阳             供暖                     51.00%                   投资设立
 公司


2、在合营安排或联营企业中的权益

(1)重要的合营企业或联营企业


                                                                               持股比例            对合营企业或
 合营企业或联                                                                                      联营企业投资
                   主要经营地      注册地          业务性质
     营企业名称                                                         直接              间接     的会计处理方
                                                                                                         法

 沈阳储运集团
                  沈阳          沈阳             仓储                     40.43%                   权益法
 公司


(2)重要联营企业的主要财务信息

                                                                                                            单位: 元

                                            期末余额/本期发生额                       期初余额/上期发生额



 流动资产                                                   1,720,376,878.69                      1,485,941,727.10

 非流动资产                                                 1,679,380,537.22                      1,639,196,108.60

 资产合计                                                   3,399,757,415.91                      3,125,137,835.70


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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 流动负债                                              1,700,237,134.44                          1,580,520,504.81

 非流动负债                                              937,476,008.77                           773,456,697.42

 负债合计                                              2,637,713,143.21                          2,353,977,202.23

 少数股东权益                                                39,281,434.27                         41,147,954.23

 归属于母公司股东权益                                    722,762,838.43                           730,012,679.24

 按持股比例计算的净资产份额                              292,213,015.58                           295,144,126.22

 对联营企业权益投资的账面价值                            320,687,106.81                           323,618,217.45

 营业收入                                                    41,231,325.95                         78,902,712.98

 净利润                                                      -7,024,680.77                          1,491,005.82

 综合收益总额                                                -7,024,680.77                          1,491,005.82


(3)合营企业或联营企业向本公司转移资金的能力存在重大限制的说明

九、关联方及关联交易

1、本企业的母公司情况


                                                                             母公司对本企业   母公司对本企业
     母公司名称           注册地         业务性质         注册资本
                                                                               的持股比例        的表决权比例

 沈阳供暖集团有                      国有资产经营管
                   沈阳                               378,000.00                     35.10%              35.10%
 限公司                              理等

本企业的母公司情况的说明
本企业最终控制方是沈阳供暖集团有限公司的母公司沈阳城市公用集团有限公司。


2、本企业的子公司情况

本企业子公司的情况详见附注七、在其他主体中的权益。


3、本企业合营和联营企业情况

本企业重要的合营或联营企业详见附注七、在其他主体中的权益。


4、其他关联方情况


                    其他关联方名称                                      其他关联方与本企业关系

 沈阳城市公用集团有限公司                             本公司控股股东母公司

 沈阳城市公用集团物流有限公司                         受同一最终控制方控制的公司

 沈阳城市公用集团煤炭有限公司                         受同一最终控制方控制的公司

 沈阳圣达热力供暖有限责任公司                         受同一最终控制方控制的公司



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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 沈阳惠涌供热有限责任公司                                   受同一最终控制方控制的公司

 沈阳蓝光星辰防水建筑材料有限公司                           受同一最终控制方控制的公司

 沈阳城市公用集团新能源科技有限公司                         受同一最终控制方控制的公司

 沈阳城市公用集团橡胶制品有限公司                           受同一最终控制方控制的公司

 沈阳惠盛供热有限责任公司                                   受同一最终控制方控制的公司

 沈阳蓝天公用节能环保设备有限公司                           受同一最终控制方控制的公司

 沈阳城市公用集团建筑材料公司                               受同一最终控制方控制的公司

 沈阳城市公用集团农业发展有限公司                           受同一最终控制方控制的公司


5、关联交易情况

(1)购销商品、提供和接受劳务的关联交易

采购商品/接受劳务情况表
                                                                                                              单位: 元

        关联方       关联交易内容        本期发生额       获批的交易额度      是否超过交易额度        上期发生额

 沈阳城市公用集
                     购煤                316,235,943.82
 团煤炭有限公司

 沈阳城市公用集
                     煤炭运输             24,729,581.13                                                 23,422,265.59
 团物流有限公司

 沈阳惠涌供热有
                     租赁                  2,050,000.00                                                  2,050,000.00
 限责任公司

 沈阳城市公用集
                     租赁                   213,675.24                                                    250,000.00
 团有限公司

 沈阳城市公用集
 团新能源科技有      购买原材料            2,749,701.50
 限公司

 沈阳城市公用集
 团橡胶制品有限      购买原材料               12,636.00
 公司

 沈阳蓝天公用节
 能环保设备有限      设备安装                 73,858.08
 公司

出售商品/提供劳务情况表
                                                                                                              单位: 元

            关联方                   关联交易内容                本期发生额                      上期发生额

 沈阳城市公用集团煤炭有限
                                托管费                                     173,113.68                           21.60
 公司



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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 沈阳惠盛供热有限责任公司   热费                                    39,644,703.01                         4.21

 沈阳惠涌供热有限责任公司   热费                                    44,927,203.67                         4.77

 沈阳圣达热力供暖有限责任
                            热费                                     5,149,065.19                         0.55
 公司

 沈阳圣达热力供暖有限责任
                            设计费                                    297,839.62                          0.03
 公司

 沈阳储运集团有限公司       设计费                                    179,245.28                          0.02


(2)关联担保情况

本公司作为担保方
                                                                                                       单位: 元

                                                                                          担保是否已经履行完
        被担保方              担保金额             担保起始日            担保到期日
                                                                                                  毕

 沈阳市第二热力供暖公司      300,000,000.00   2017 年 01 月         2017 年 12 月         否

 沈阳市第二热力供暖公司       30,000,000.00   2017 年 01 月         2017 年 11 月         否

 沈阳市第二热力供暖公司       60,000,000.00   2017 年 01 月         2017 年 12 月         否

 沈阳市第二热力供暖公司      200,000,000.00   2017 年 01 月         2018 年 01 月         否

 沈阳市第二热力供暖公司       30,000,000.00   2017 年 01 月         2019 年 01 月         否

 沈阳市第二热力供暖公司      100,000,000.00   2017 年 02 月         2019 年 02 月         否

 沈阳市第二热力供暖公司       50,000,000.00   2017 年 03 月         2019 年 03 月         否

 沈阳市第二热力供暖公司      100,000,000.00   2017 年 06 月         2019 年 06 月         否

 沈阳市第二热力供暖公司       47,500,000.00   2016 年 08 月         2019 年 08 月         否

 沈阳金廊热力有限公司         20,000,000.00   2016 年 12 月         2017 年 12 月         否

 沈阳市第二热力供暖公司       26,621,442.43   2017 年 01 月         2017 年 07 月         否

 沈阳市第二热力供暖公司       13,499,919.87   2017 年 02 月         2017 年 08 月         否

 沈阳市第二热力供暖公司       12,731,768.85   2017 年 03 月         2017 年 09 月         否

 沈阳市第二热力供暖公司        1,125,209.47   2017 年 06 月 01 日   2017 年 12 月 01 日   否

本公司作为被担保方
                                                                                                       单位: 元

                                                                                          担保是否已经履行完
         担保方               担保金额             担保起始日            担保到期日
                                                                                                  毕

 沈阳城市公用集团有限公
                             100,000,000.00   2016 年 07 月         2017 年 07 月         否
 司

 沈阳市第二热力供暖公司       33,600,000.00   2017 年 04 月         2018 年 04 月         否

 沈阳市第二热力供暖公司       30,000,000.00   2017 年 02 月         2017 年 12 月         否



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沈阳惠天热电股份有限公司 2017 年半年度报告全文


 沈阳市第二热力供暖公司            47,500,000.00     2016 年 08 月           2019 年 08 月             否

 沈阳市第二热力供暖公司        170,000,000.00        2017 年 02 月           2019 年 02 月             否


6、关联方应收应付款项

(1)应收项目

                                                                                                                    单位: 元

                                                           期末余额                                  期初余额
     项目名称             关联方
                                              账面余额                坏账准备           账面余额               坏账准备

                   沈阳城市公用集
 应收账款                                      46,326,953.04           3,706,156.23          1,832,663.00         146,613.04
                   团煤炭有限公司

                   沈阳城市公用集
 应收账款          团建筑材料有限                  3,528,402.71         282,272.22           3,528,402.71         282,272.22
                   公司

                   沈阳惠盛供热有
 应收账款                                      87,758,410.46           7,020,672.84      48,037,551.65           3,843,004.13
                   限责任公司

                   沈阳惠涌供热有
 应收账款                                      77,167,644.65           6,173,411.57      32,240,440.98           2,579,235.28
                   限责任公司

                   沈阳圣达热力供
 应收账款                                          8,145,727.04         651,658.16           2,791,661.85         223,332.95
                   暖有限责任公司

                   沈阳城市公用集
 预付款项                                            54,000.00                          122,823,204.12
                   团煤炭有限公司

                   沈阳城市公用集
 预付款项                                            52,000.00                                 52,000.00
                   团物流有限公司

                   沈阳城市公用集
 预付款项                                                                                     213,675.24
                   团有限公司

                   沈阳惠涌供热有
 其他应收款                                         934,802.07           74,784.17            934,802.07           74,784.17
                   限责任公司

                   沈阳城市公用煤
 其他应收款                                         228,661.10           18,292.89             45,160.60            3,612.85
                   炭有限公司

                   沈阳城市公用集
 其他应收款                                           6,488.71              519.10               6,488.71             519.10
                   团物流有限公司

                   丹东亿龙房地产
 其他应收款                                    30,980,000.00           2,478,400.00      17,640,000.00           1,411,200.00
                   开发有限公司


(2)应付项目

                                                                                                                    单位: 元



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            项目名称                         关联方                         期末账面余额                      期初账面余额

                                 沈阳城市公用集团煤炭有限
 应付账款                                                                             5,378,045.94                     17,230,407.32
                                 公司

 应付账款                        沈阳惠涌供热有限责任公司                            10,250,000.00                       8,200,000.00

                                 沈阳蓝天公用节能环保设备
 应付账款                                                                             5,304,750.21                     10,730,341.33
                                 有限公司

                                 沈阳城市公用集团物流有限
 应付账款                                                                             1,939,919.67                     21,612,402.40
                                 公司

                                 沈阳蓝光星辰防水材料科技
 应付账款                                                                               41,074.48                          41,074.48
                                 有限公司

                                 沈阳城市公用集团橡胶制品
 应付账款                                                                               25,869.37                          84,135.14
                                 有限公司

                                 沈阳蓝光长空建筑工程有限
 应付账款                                                                               38,978.99
                                 公司

                                 沈阳城市公用集团新能源科
 应付账款                                                                                 2,340.00                           2,340.00
                                 技有限公司

                                 沈阳蓝天公用节能环保设备
 其他应付款                                                                            108,000.00                         108,000.00
                                 有限公司

                                 惠天华奥房地产置业有限公
 其他应付款
                                 司

 其他应付款                      沈阳惠涌供热有限责任公司                            22,589,524.56                     12,011,191.22

 其他应付款                      沈阳惠盛供热有限责任公司                              181,114.28                         181,114.28

                                 沈阳蓝光星辰防水材料科技
 其他应付款                                                                                                                  6,000.00
                                 有限公司


十、母公司财务报表主要项目注释

1、应收账款

(1)应收账款分类披露

                                                                                                                            单位: 元

                                            期末余额                                                 期初余额

                          账面余额              坏账准备                        账面余额                坏账准备
       类别                                                       账面价                                                     账面价
                                                       计提比                                                   计提比
                        金额      比例       金额                   值        金额      比例         金额                      值
                                                         例                                                       例

 单项金额重大并                                                              30,48
                       30,483,    13.52     27,595,     90.52     2,888,7                22.85   27,595,                    2,888,72
 单独计提坏账准                                                              3,821                              90.52%
                       821.63           %    094.14           %    27.49                    %        094.14                     7.49
 备的应收账款                                                                  .63


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 按信用风险特征          188,18                                     170,52     96,16
                                    83.48   17,666,                                          72.08   10,349,                      85,819,6
 组合计提坏账准          9,523.2                         9.39%     3,053.9     8,740                                10.76%
                                       %      469.28                                            %        093.66                     47.33
 备的应收账款                 2                                          4        .99

 单项金额不重大                                                                6,768
                         6,768,7            6,129,4      90.56      639,28                           6,129,4                      639,280.
 但单独计提坏账                    3.00%                                         ,752.      5.07%                   90.56%
                          52.24                71.95        %         0.29                                71.95                        29
 准备的应收账款                                                                    24

                         225,44                                     174,05     133,4
                                   100.00   51,391,      22.80                              100.00   44,073,                      89,347,6
 合计                    2,097.0                                   1,061.7     21,31                                33.03%
                                       %      035.37        %                                   %        659.75                     55.11
                              9                                          2       4.86

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

                                                                             期末余额
     应收账款(按单位)
                                   应收账款                 坏账准备                        计提比例                    计提理由

 沈阳铸造厂                          8,363,189.68                 7,526,870.71                       90.00%       收回可能性

 沈阳第三三零一工厂                  7,314,677.10                 6,583,209.39                       90.00%       收回可能性

 沈阳内燃机制造厂                    4,979,531.91                 4,481,578.72                       90.00%       收回可能性

 沈阳轧钢厂                          2,261,709.73                 2,035,538.76                       90.00%       收回可能性

 辽宁省工业安装工程
                                     2,185,578.26                 1,967,020.43                       90.00%       收回可能性
 公司

 其他                                5,379,134.95                 5,000,876.13

 合计                               30,483,821.63                27,595,094.14                  --                           --

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

                                                                                 期末余额
            组合名称
                                              应收账款                         坏账准备                             计提比例

 三年以内及其他                                  159,174,996.10                          12,733,999.67                              8.00%

 三年以上                                         29,014,527.12                           4,932,469.61                            17.00%

 合计                                            188,189,523.22                          17,666,469.28


(2)按欠款方归集的期末余额前五名的应收账款情况


                                                                      占应收账款总额的比
              单位名称                          期末余额                                                 坏账准备余额
                                                                            例(%)

沈阳惠涌供热有限责任公司                         60,397,856.77                             26.79             4,831,828.54


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                                                                       占应收账款总额的比
               单位名称                          期末余额                                               坏账准备余额
                                                                             例(%)

沈阳城市公用集团煤炭有限公司                      25,852,692.84                             11.47           2,068,215.42

沈阳铸造厂                                          8,363,189.68                             3.71           7,526,870.71

沈阳三三零一厂                                      7,314,677.10                             3.24           6,583,209.39

沈阳内燃机制造厂                                    4,979,531.91                             2.21           4,481,578.72

               合   计                           106,907,948.30                             47.42          25,491,702.78


2、其他应收款

(1)其他应收款分类披露

                                                                                                                                  单位: 元

                                              期末余额                                                  期初余额

                             账面余额             坏账准备                           账面余额              坏账准备
        类别                                                         账面价                                                       账面价
                                                         计提比                                                    计提比
                           金额      比例      金额                    值          金额     比例        金额                        值
                                                            例                                                       例

 单项金额重大并                                                                    1,000
                          1,000,0              900,00     90.00      100,00                          900,000                      100,000.
 单独计提坏账准                      0.08%                                         ,000.    0.12%                  90.00%
                           00.00                  0.00           %      0.00                               .00                           00
 备的其他应收款                                                                      00

 按信用风险特征           1,317,1                                    1,300,8       820,0
                                      99.71   16,337,                                        99.54   14,406,                      805,681,
 组合计提坏账准           68,511.                        1.24%       30,539.       87,89                            1.76%
                                         %     971.32                                           %       653.81                     238.19
 备的其他应收款               27                                            95      2.00

 单项金额不重大
                                                                                   2,769
 但单独计提坏账           2,769,0             2,652,1     95.78       116,87                         2,652,1                     116,874.5
                                     0.21%                                         ,056.    0.34%                  95.78%
 准备的其他应收            56.41                 81.83           %      4.58                             81.83                            8
                                                                                     41
 款

                          1,320,9                                    1,301,0       823,8
                                     100.00   19,890,                                       100.00   17,958,                     805,898,1
 合计                     37,567.                        1.51%       47,414.       56,94                            2.18%
                                         %     153.15                                           %       835.64                      12.77
                              68                                            53      8.41

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

                                                                                 期末余额
 其他应收款(按单位)
                                    其他应收款                   坏账准备                    计提比例                  计提理由

 沈阳市浑南热电厂筹
                                        1,000,000.00                 900,000.00                      90.00%      收回可能性
 建处

 合计                                   1,000,000.00                 900,000.00                 --                          --

组合中,按账龄分析法计提坏账准备的其他应收款:


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□ 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

                                                                            期末余额
            组合名称
                                          其他应收款                       坏账准备                          计提比例

 低信用风险组合                             1,112,943,869.72

 余额百分比组合                               204,224,641.55                    16,337,971.32                               8.00%

 合计                                       1,317,168,511.27                    16,337,971.32

确定该组合依据的说明:
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


(2)按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                                        单位: 元

                                                                                       占其他应收款期
                                                                                                              坏账准备期末余
        单位名称         款项的性质            期末余额               账龄             末余额合计数的
                                                                                                                       额
                                                                                              比例

 沈阳市铁西区供热
                       拆联补贴               114,611,810.00    1 年以内                             8.68%        9,168,944.80
 管理办公室

 法库县东盛供暖经
                       往来款                  43,631,670.01    1-2 年以内                           3.30%        3,490,533.60
 营有限公司

 沈阳华泰热电有限
                       热费                      7,456,679.00   3 年以上                             0.56%          596,534.32
 公司

 沈阳市铁西区人民
                       拆除补偿款                2,990,000.00   3 年以上                             0.23%          239,200.00
 政府

 沈阳市供热管理办
                       供暖保证金                2,835,070.09   1-2 年及 3 年以上                    0.21%          226,805.61
 公室

 合计                           --            171,525,229.10           --                        12.98%          13,722,018.33


(3)涉及政府补助的应收款项

                                                                                                                        单位: 元

                                                                                                        预计收取的时间、金额
          单位名称            政府补助项目名称            期末余额                  期末账龄
                                                                                                                及依据

 沈阳市铁西区供热管理                                                                                   2017 年 7 月 24 日已收
                          拆联补贴                         114,611,810.00     1 年以内
 办公室                                                                                                 回总金额的 54%。

 合计                                --                    114,611,810.00                --                       --


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      依据沈阳市房产局、环保局、财政局关于印发 《沈阳市大气治理资金支持燃煤锅炉淘汰项目实施管理办法》沈环保
[2016]151号文件,市房产局履行资金拨付程序,统一将资金拨付各区,由各区拨付相关单位。


3、长期股权投资

                                                                                                        单位: 元

                                    期末余额                                         期初余额
        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

 对子公司投资     387,261,952.97                 387,261,952.97   387,261,952.97                  387,261,952.97

 对联营、合营
                  320,687,106.81                 320,687,106.81   323,618,217.45                  323,618,217.45
 企业投资

 合计             707,949,059.78                 707,949,059.78   710,880,170.42                  710,880,170.42


(1)对子公司投资

                                                                                                        单位: 元

                                                                                   本期计提减值   减值准备期末
     被投资单位      期初余额       本期增加       本期减少         期末余额
                                                                                       准备           余额

 沈阳市第二热
                   279,511,952.97                                 279,511,952.97
 力供暖公司

 沈阳惠天棋盘
 山供热有限责       30,000,000.00                                  30,000,000.00
 任公司

 沈阳金廊热力
                     5,100,000.00                                   5,100,000.00
 有限公司

 沈阳市热力工
                     6,000,000.00                                   6,000,000.00
 程设计研究院

 沈阳惠天房地
 产开发有限公       10,000,000.00                                  10,000,000.00
 司

 秦皇岛惠天度
 假酒店有限公         400,000.00                                     400,000.00
 司

 沈阳热力工业
                    48,700,000.00                                  48,700,000.00
 安装工程公司

 沈阳惠天股权
                     5,000,000.00                                   5,000,000.00
 投资有限公司

 沈阳惠天环保
 供热有限责任        2,550,000.00                                   2,550,000.00
 公司


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沈阳惠天热电股份有限公司 2017 年半年度报告全文


                       387,261,952.9                                             387,261,952.9
 合计
                                  7                                                         7


(2)对联营、合营企业投资

                                                                                                                              单位: 元

                                                            本期增减变动

                                                 权益法                          宣告发                                       减值准
 投资单     期初余                                         其他综                                               期末余
                        追加投    减少投         下确认               其他权     放现金    计提减                             备期末
     位       额