新闻源 财富源

2020年06月02日 星期二

美达股份(000782)公告正文

美达股份2007年半年度报告

公告日期:2007-08-25

                                 广东新会美达锦纶股份有限公司2007年半年度报告
    
    
    
    
    2007年8月25日
    
    
    
    目   录
    一、重要提示------------------------------3
    二、公司基本情况--------------------------3
    三、股本变动和主要股东持股情况------------5
    四、董事、监事、高级管理人员情况----------7
    五、管理层讨论与分析 ---------------------7
    六、重要事项------------------------------9
    七、财务报告 ----------------------------13
    八、备查文件 ----------------------------52
    
    广东新会美达锦纶股份有限公司
    二○○七年半年度报告
    
    一、重要提示
    1.1本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    本公司于2007年8月24日召开5届18次董事会会议,现任董事9人一致通过本报告及摘要。
    公司负责人梁广义先生、主管会计工作负责人张磊乐先生声明:保证半年度报告中财务
    报告的真实、完整。
        1.2 本公司2007年半年度财务报告未经审计。
    
    二、公司基本情况
    公司法定中文名称:广东新会美达锦纶股份有限公司
           公司法定英文名称:Guangdong Xinhui Meida Nylon Co., LTD.
    公司法定代表人:梁广义
    公司董事会秘书及授权代表:胡振华
           联系地址:江门市新会区会城镇江会路上浅口
           电话:0750—6107981
           传真:0750—6107975
    电子信箱:meida@meidanylon.com
    公司注册地址、办公地址:江门市新会区会城镇江会路上浅口
           邮政编码:529100
    互联网网址:meidanylon.com
    电子信箱:meida@meidanylon.com
    公司选定的信息披露报纸:《证券时报》
           登载公司年度报告的中国证监会指定国际互联网网址:
           http://www.cninfo.com.cn
    公司半年度报告备置地点:本公司董事会秘书办公室
    公司股票上市交易所:深圳证券交易所
           股票简称:美达股份
           股票代码:000782
        7、其他有关资料
        公司已于2006年8月在广东省工商局办理变更注册登记。
        企业法人营业执照注册号4400001009232。
        税务登记号码440782194133986。
        8、主要财务数据和指标
    单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                             本报告期末           上年度期末                                本报告期末比上年度期末增减 
                                                  调整前               调整后               调整前       调整后        
  总资产                     2,327,121,961.07     2,291,232,667.37     2,297,759,951.11     1.57%        1.28%         
  所有者权益                 948,252,171.32       942,034,382.94       948,459,323.52       0.66%        -0.02%        
  每股净资产                 2.344                2.329                2.345                0.64%        -0.04%        
                             报告期(1-6月)     上年同期                                  本报告期比上年同期增减     
                                                  调整前               调整后               调整前       调整后        
  营业利润                   18,580,184.50        29,387,459.31        29,387,459.31        -36.78%      -36.78%       
  利润总额                   20,121,833.53        29,124,043.10        29,124,043.10        -30.91%      -30.91%       
  净利润                     16,377,891.05        19,118,307.46        19,118,307.46        -14.33%      -14.33%       
  扣除非经常性损益后的净利   15,129,576.11        19,381,723.67        19,381,723.67        -21.94%      -21.94%       
  润                                                                                                                   
  基本每股收益               0.04                 0.05                 0.05                 -20.00%      -20.00%       
  稀释每股收益               0.04                 0.05                 0.05                 -20.00%      -20.00%       
  净资产收益率               1.73%                2.06%                2.06%                减少0.33个百分点%          
  经营活动产生的现金流量净   1,933,402.00         75,349,929.29                             -97.43%                    
  额                                                                                                                   
  每股经营活动产生的现金流   0.005                0.186                                     -97.31%                    
  量净额                                                                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    扣除非经营性损益项目为                          单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                           金额                                                                      
  1、非流动资产处置损益                      -166,499.96                                                               
  2、其他营业外收支净额                      1,708,148.99                                                              
  3、减:所得税费用                          -293,334.09                                                               
  合计                                       1,248,314.94                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    三、股本变动和主要股东持股情况
    1、报告期公司股份变动情况表                           单位:股                                               


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                  本次变动前             本次变动增减(+,-)                                    本次变动后            
                  数量           比例    发行   送  公积金转   其他             小计             数量           比例   
                                         新股   股  股                                                                 
  一、有限售条件  214,526,387    53.03%  0      0   0          -132,688,413     -132,688,413     81,837,974     20.23% 
  股份                                                                                                                 
  1、国家持股     0              0.00%   0      0   0          0                0                0              0.00%  
  2、国有法人持   9,681,818      2.39%   0      0   0          -9,681,818       -9,681,818       0              0.00%  
  股                                                                                                                   
  3、其他内资持   204,844,569    50.64%  0      0   0          -123,006,595     -123,006,595     81,837,974     20.23% 
  股                                                                                                                   
  其中:境内非国  204,818,182    50.63%  0      0   0          -123,000,000     -123,000,000     81,818,182     20.23% 
  有法人持股                                                                                                           
  境内自然人持股  26,387         0.01%   0      0   0          -6,595           -6,595           19,792         0.00%  
  4、外资持股     0              0.00%   0      0   0          0                0                0              0.00%  
  其中:境外法人  0              0.00%   0      0   0          0                0                0              0.00%  
  持股                                                                                                                 
  境外自然人持股  0              0.00%   0      0   0          0                0                0              0.00%  
  二、无限售条件  189,986,863    46.97%  0      0   0          132,688,413      132,688,413      322,675,276    79.77% 
  股份                                                                                                                 
  1、人民币普通   189,986,863    46.97%  0      0   0          132,688,413      132,688,413      322,675,276    79.77% 
  股                                                                                                                   
  2、境内上市的   0              0.00%   0      0   0          0                0                0              0.00%  
  外资股                                                                                                               
  3、境外上市的   0              0.00%   0      0   0          0                0                0              0.00%  
  外资股                                                                                                               
  4、其他         0              0.00%   0      0   0          0                0                0              0.00%  
  三、股份总数    404,513,250    100%    0      0   0          0                0                404,513,250    100%   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、公司前10名股东持股情况如下:                        单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东总数                 75,981                                                                                      
  前10名股东持股情况                                                                                                   
  股东名称                        股东性质              持股比例  持股总数          持有有限售条件股份  质押或冻结的股 
                                                                                    数量                份数量         
  广东天健实业集团有限公司        境内非国有法人        20.23%    81,818,182        81,818,182          81,818,182     
  工商银行广东分行信托投资公司    境内非国有法人        4.94%     20,000,000                                           
  华夏证券有限公司                境内非国有法人        2.45%     10,000,000                                           
  中国信达资产管理公司            国有法人              0.87%     3,500,000                                            
  陈前平                          境内自然人            0.51%     2,057,129                                            
  江门市新会天健投资有限公司      境内非国有法人        0.46%     1,863,400                                            
  歌兰兴业(深圳)有限公司        境内非国有法人        0.42%     1,680,000                                            
  张秀明                          境内自然人            0.27%     1,100,000                                            
  发展银行江门分行                境内非国有法人        0.25%     1,000,000                                            
  南海市平东经济发展公司          境内非国有法人        0.22%     900,000                                              
  前10名无限售条件股东持股情况                                                                                         
  股东名称                                 持有无限售条件股份数量               股份种类                               
  工商银行广东分行信托投资公司             20,000,000                           人民币普通股                           
  华夏证券有限公司                         10,000,000                           人民币普通股                           
  中国信达资产管理公司                     3,500,000                            人民币普通股                           
  陈前平                                   2,057,129                            人民币普通股                           
  江门市新会天健投资有限公司               1,863,400                            人民币普通股                           
  歌兰兴业(深圳)有限公司                 1,680,000                            人民币普通股                           
  张秀明                                   1,100,000                            人民币普通股                           
  发展银行江门分行                         1,000,000                            人民币普通股                           
  南海市平东经济发展公司                   900,000                              人民币普通股                           
  裴晓飞                                   649,100                              人民币普通股                           
  上述股东关联关系或一致   上述股东中,江门市新会天健投资有限公司是广东天健实业集团有限公司全资子公司。广东天健实业集  
  行动的说明               团有限公司与其他股东之间不存在关联关系,也不属于《上市公司持股变动信息披露管理办法》中规定  
                           的一致行动人;未知其他股东之间是否存在关联关系,也未知其他股东之间是否属于《上市公司持股变  
                           动信息披露管理办法》中规定的一致行动人。                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    说明:1、持有本公司5%以上股份的股东有广东天健实业集团有限公司。
    2、中国信达资产管理公司为国有法人单位,持有本公司无限售条件股份3500000股。
    3、本公司前10名股东中没有外资股东。
    4、广东天健实业集团有限公司为本公司控股股东。本报告期内没有变更。
    5、广东天健实业集团有限公司所持本公司股份质押给交通银行广州白云支行。
    
    四、董事、监事、高级管理人员情况
    1、本报告期董事、监事、高级管理人员持股无变动
    2、本报告期无新聘或解聘董事、监事、公司高管人员的情况
    
    五、董事会报告
    (一)、主要财务指标分析
    本报告期与去年同期对比指标


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       2007年1-6月(万元)           2006年1-6月(万元)            增减(万元)                 
  主营业务收入               117408.11                     109446.60                      7961.51                      
  主营业务利润               1858.02                       2938.75                        -1080.73                     
  净利润                     1637.79                       1911.83                        -274.04                      
  现金及现金等价物增加额     1354.49                       2566.73                        -1212.24                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
上述指标变动的主要原因是:
    主营业务收入同比2006年上半年增长,主要是公司产品销售价格上升所致。
    主营业务利润、净利润同比2006年上半年减少,主要是公司原材料价格上涨幅度高于产品销售价格上涨幅度所致。
    2、本报告期与年初数相比总资产、股东权益等财务指标没有大的变化。
    (二)、公司报告期内经营活动总体状况
    2007年是美达生产经营比较艰难的一年。在董事会的直接领导下,经营班子带领全体员工,按照“创新思维开源头,锐意进取扩市场,科学管理提品质,齐心协力促和谐。”的指导思想,团结拼搏,克服困难,扎实工作,较好的推动了企业各项工作的开展。与2006年去年同期相比,实现工业总产值17.73亿元,同比增长19%。主营业务收入11.74亿元,同比增长7.27%。三项费用支出总体控制正常,管理工作得到加强。
    1、占主营收入或主营业务利润总额10%以上的主营行业或产品情况
    单位:(人民币)万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  主营业务分行业情况                                                                                                   
  分行业或分产品         营业收入       营业成本       毛利率    营业收入比上   营业成本比上  毛利率比上年同期增减     
                                                                 年同期增减     年同期增减                             
  化工行业               79,834.72      76,004.98      4.80%     0.68%          1.00%         减少0.30个百分点         
  化纤行业               107,673.31     103,881.23     3.52%     4.82%          8.30%         减少3.10个百分点         
  纺织印染行业           5,302.40       4,974.34       6.19%     732.25%        421.46%       增加55.91个百分点        
  公司内行业间相互抵消   75,402.32      75,402.32      0.00%     3.00%          3.00%         0.00                     
  合计                   117,408.11     109,458.23     6.77%     7.27%          10.66%        减少2.85个百分点         
  主营业务分产品情况                                                                                                   
  锦纶切片               79,834.72      76,004.98      4.80%     0.68%          1.00%         减少0.30个百分点         
  锦纶长丝               107,673.31     103,881.23     3.52%     4.82%          8.30%         减少3.10个百分点         
  化纤印染布             5,302.40       4,974.34       6.19%     732.25%        421.46%       增加55.91个百分点        
  公司内行业间相互抵消   75,402.32      75,402.32      0.00%     3.00%          3.00%         0.00                     
  合计                   117,408.11     109,458.23     6.77%     7.27%          10.66%        减少2.85个百分点         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     主营业务分地区情况                            单位:(人民币)万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区                                    营业收入                            营业收入比上年增减(%)                 
  国内销售                                91,329.60                           11.71%                                   
  国外销售                                26,078.51                           -5.82%                                   
  合计                                    117,408.11                          7.27%                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、报告期主营业务及其结构没有发生重大变化
    3、报告期利润构成没有发生重大变化
    4、报告期没有来源于单个参股公司的投资收益对净利润影响达10%以上的情况
    5、经营中的问题与困难
    一是公司生产所需原材料己内酰胺价格高位运行,产品售价难以同步提价;二是己内酰胺与切片、长丝的进口关税税率倒挂,造成国外锦纶长丝对国内产品的负面影响。
    
    (三)、报告期投资情况
    1、募集资金使用情况
    本报告期无募集资金使用情况。
    2、非募集资金使用情况
    报告期公司用自有资金主要投资如下项目:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                                     项目金额                       项目进度                                 
  纺丝工程及技改工程                           72,794,069.81                  99%                                      
  厂区扩建整改工程                             2,348,346.20                   99%                                      
  公司10KV电源改造工程                         4,280,177.55                   90%                                      
  聚合工程                                     114,606,405.06                 99%                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
上述工程预算款和实际投入数一致。
    (四)、本报告期公司无披露过盈利预测、有关计划或展望。
    (五)、公司本年度经营计划无须做出修改调整。
    (六)、公司无法预测年初至下一报告期期末的净利润与上年同期相比的增减比例。
    (七)、本报告期公司财务报告未经审计,上年年度报告为标准无保留意见的审计报告。
                          
    六、重要事项
    (一)、公司治理结构基本符合中国证监会文件要求
    公司按证券监管部门的统一要求,于上半年开展公司治理专项活动,经严格对照《公司法》、《证券法》及其它相关法律法规的要求,公司治理方面存在的有待改进的问题主要包括有:公司董事会各专门委员会要抓紧设立;公司《信息披露管理制度》、《投资者关系工作制度》、《接待和推广制度》正在修改完善过程中;公司《独立董事制度》、《经理议事规则》等需进一步健全;公司尚需对现有的内部控制体系和控制制度进行检讨,公司内部问责机制以及风险防范机制仍需进一步完善。公司董事会已制定整改工作计划,落实整改责任人,并按交易所要求进行公告。各项改进正按计划进行,力争不断完善法人治理结构、建立现代企业制度、规范公司运作。
    (二)、股利分配方案实施情况及中期股利分配方案
    1、2007年6月29日,本公司股东大会审议通过2006年度利润分配方案,公司已于2007年8月份完成2006年度利润分配。
    2、本公司本年度中期不分配。
    (三)、本报告期公司无重大诉讼、仲裁事项。
    持有其他上市公司股权情况     
          单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  证券代码      证券简称         初始投资金额     占该公司股权比   期末账面值        报告期损益     报告期所有者权益变 
                                                  例                                                动                 
  601328        交通银行         2,390,000.00     0.00%            2,390,000.00      0.00           0.00               
  合计                           2,390,000.00     -                2,390,000.00      0.00           0.00               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 
    持有非上市金融企业、拟上市公司股权情况
    单位: 人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  所持对象名称      初始投资金额        持有数量(股)      占该公司股权  期末账面值        报告期损   报告期所有者权  
                                                            比例                            益         益变动          
  广东发展银行股份  4,800,000.00        2,269,856.00        0.02%         4,800,000.00      0.00       0.00            
  有限公司                                                                                                             
  合计              4,800,000.00        2,269,856.00        -             4,800,000.00      0.00       0.00            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(四)、公司收购及出售资产、吸收合并事项的简要情况
    本报告期无吸收合并、无出售资产情况。无重大委托理财、重大借贷行为、无重大逾期债务。
      (五)、重大关联交易事项
         本报告期公司无重大关联交易事项。
    (六)、其他重大合同情况
    1、报告期内公司无重大交易、托管、承包、租赁其他公司资产
    或者其他公司托管、承包、租赁公司资产事项。
    2、担保事项。
    单位:(人民币)万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司对外担保情况(不包括对控股子公司的担保)                                                                         
  担保对象名称       发生日期        担保金额         担保类型       担保期     是否履行完毕       是否为关联方担保(  
                                                                                                   是或否)            
  报告期内担保发生额合计                              0.00                                                             
  报告期末担保余额合计(A)                           0.00                                                             
  公司对控股子公司的担保情况                                                                                           
  报告期内对控股子公司担保发生额合计                  13,810.00                                                        
  报告期末对控股子公司担保余额合计(B)               30,895.00                                                        
  公司担保总额情况(包括对控股子公司的担保)                                                                             
  担保总额(A+B)                                     30,895.00                                                        
  担保总额占公司净资产的比例                          32.58%                                                           
  其中:                                                                                                               
  为股东、实际控制人及其关联方提供担保的金额(C)     0.00                                                             
  直接或间接为资产负债率超过70%的被担保对象提供的债  0.00                                                             
  务担保金额(D)                                                                                                      
  担保总额超过净资产50%部分的金额(E)               0.00                                                             
  上述三项担保金额合计*(C+D+E)                      0.00                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
     3、报告期内无重大委托他人进行现金资产管理的事项。
    (七)、持有5%以上的股东报告期内公司发生或以前期间发生但持续到报告期的承诺事项。


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  承诺事项                                             承诺期         承诺是否结  执行情况                             
                                                                      束                                               
  天健集团所持的非流通股股份自获得流通权之日起36个月   2006.5.12—20  未结束      未发生违反该承诺的事项,承诺在履行中 
  内不上市交易;在前述承诺期期满后至少在24个月内,天   11.5.11                    。                                   
  健集团通过交易所挂牌交易出售的原非流通股股份的价格                                                                   
  不低于每股3元(在美达股份因利润分配、资本公积金转增                                                                  
  股份、增发新股或配股等情况而导致股本或股东权益发生                                                                   
  变化时进行相应的除权、除息计算)。                                                                                   
  天健集团自2006年度开始至少连续两年提出公司现金分红   2006.5.12—20  未结束      公司2006年度利润分配方案,派发现金红 
  比例不低于当年实现可分配利润的50%的年度股东大会预案  08.5.11                    利1658.50万元,占当年实现的可分配利  
  ,并保证在股东大会表决时对该议案投赞成票。                                      润3252.46万元的51%。2007年度未结束, 
                                                                                  承诺在履行中。                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(八)、深圳鹏城会计师事务所为本公司财务审计机构,本报告期没有变化。公司本报告期财务报告未经审计。
    (九)、公司以及董事、监事、高级人员、公司股东、实际控制人在报告期内没有受到监管部门处罚等情况。
    
    (十)、公司报告期内信息披露索引


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序号       披露日期            内容                                                披露报刊及版面                    
  1          2007年1月17日       《5届9次董事会决议公告》,一致批准《关于为新会德华  证券时报            C21版         
                                 尼龙切片有限公司对恒生银行东莞分行授信额度提供担保                                    
                                 的议案》。                                                                            
  2          2007年1月25日       《2006年度业绩预告公告》。                          证券时报            A16版         
  3          2007年3月21日       股票交易异常波动及澄清公告。                        证券时报            B9版          
  4          2007年4月12日       2006年年度报告、5届11次董事会决议公告、5届6次监事   证券时报            C28版         
                                 会决议公告。                                                                          
  5          2007年4月21日       《5届12次董事会决议公告》,2007年第一季度报告。     证券时报            C33版         
  6          2007年5月9日        《5届13次董事会决议公告》。                         证券时报            A5版         
  7          2007年5月14日       《有限售股份上市流通的提示性公告》。                证券时报            C9版          
  8          2007年5月22日       《5届14次董事会决议公告》。                         证券时报            C8版          
  9          2007年5月26日       《有限售股份上市流通的提示性公告》。                证券时报            C5版          
  10         2007年6月1日        《关于召开2006年度股东大会的通知》。                证券时报            B5版          
  11         2007年6月8日        《5届15次董事会决议公告》,《关于加强公司治理专项   证券时报            C28版         
                                 活动联系方式的公告》。                                                                
  12         2007年6月29日       《关于2006年度股东大会决议公告》。                  证券时报            A6版          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    七、财务报告(未经审计)
    会计报表
    1 、资产负债表
    编制单位:广东新会美达锦纶股份有限公司   2007年06月30日     单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           期末数                                     期初数                                     
                                 合并                 母公司                合并                  母公司               
  流动资产:                                                                                                           
  货币资金                       225,279,597.16       81,234,276.75         211,734,738.75        74,623,155.31        
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                                                                                       
  应收票据                       142,276,841.58       1,860,000.00          175,411,977.27        45,436,044.15        
  应收账款                       85,000,608.93        10,582,659.91         86,739,682.49         8,058,658.62         
  预付款项                       41,036,072.56        21,559,886.04         99,246,990.09         6,969,214.70         
  应收保费                                                                                                             
  应收分保账款                                                                                                         
  应收分保合同准备金                                                                                                   
  应收利息                                                                                                             
  其他应收款                     7,643,337.00         5,528,024.63          13,741,964.73         2,119,832.08         
  买入返售金融资产                                                                                                     
  存货                           461,887,538.71       107,919,408.79        281,130,815.10        92,031,168.59        
  一年内到期的非流动资产                                                                                               
  其他流动资产                   13,811,340.53        662,566,433.74        58,006,719.77         759,086,959.57       
  流动资产合计                   976,935,336.47       891,250,689.86        926,012,888.20        988,325,033.02       
  非流动资产:                                                                                                         
  发放贷款及垫款                                                                                                       
  可供出售金融资产                                                                                                     
  持有至到期投资                                                                                                       
  长期应收款                                                                                                           
  长期股权投资                   10,162,628.76        574,513,067.60        10,162,628.76         564,678,335.10       
  投资性房地产                   26,064,240.30        19,949,858.89         26,557,492.05         20,211,962.23        
  固定资产                       1,073,574,027.33     233,812,973.46        1,064,962,878.28      239,653,651.16       
  在建工程                       203,765,295.40       14,964,443.06         233,722,660.93        26,399,021.86        
  工程物资                       170,251.12                                 170,251.12            0.00                 
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                       29,772,675.55        20,507,334.69         29,410,517.61         20,750,532.21        
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                   150,222.40           0.00                  233,350.42            0.00                 
  递延所得税资产                 6,527,283.74         4,258,283.44          6,527,283.74          4,258,283.44         
  其他非流动资产                                                                                                       
  非流动资产合计                 1,350,186,624.60     868,005,961.14        1,371,747,062.91      875,951,786.00       
  资产总计                       2,327,121,961.07     1,759,256,651.00      2,297,759,951.11      1,864,276,819.02     
  流动负债:                                                                                                           
  短期借款                       607,086,706.60       485,736,968.45        536,490,105.76        406,232,322.54       
  向中央银行借款                                                                                                       
  吸收存款及同业存放                                                                                                   
  拆入资金                                                                                                             
  交易性金融负债                                                                                                       
  应付票据                       203,350,005.86       172,328,907.44        313,365,401.73        273,365,401.73       
  应付账款                       237,057,377.35       24,062,391.03         138,316,796.85        111,355,849.65       
  预收款项                       13,981,540.37        7,255,188.28          26,593,994.10         7,724,048.50         
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                   9,208,727.01         8,087,156.07          9,728,154.81          7,325,856.49         
  应交税费                       -10,296,762.15       4,117,068.63          14,997,166.17         6,623,141.73         
  应付利息                                                                                                             
  其他应付款                     32,728,510.38        24,323,770.32         39,882,529.41         29,686,356.92        
  应付分保账款                                                                                                         
  保险合同准备金                                                                                                       
  代理买卖证券款                                                                                                       
  代理承销证券款                                                                                                       
  一年内到期的非流动负债         52,838,750.00        33,800,000.00         83,939,150.00         48,800,000.00        
  其他流动负债                   30,624,803.58        27,136,684.26         16,395,789.57         10,828,042.83        
  流动负债合计                   1,176,579,659.00     786,848,134.48        1,179,709,088.40      901,941,020.39       
  非流动负债:                                                                                                         
  长期借款                       129,000,000.00       30,000,000.00         95,000,000.00         15,000,000.00        
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                                                                                       
  其他非流动负债                                                                                                       
  非流动负债合计                 129,000,000.00       30,000,000.00         95,000,000.00         15,000,000.00        
  负债合计                       1,305,579,659.00     816,848,134.48        1,274,709,088.40      916,941,020.39       
  所有者权益:                                                                                                         
  实收资本(或股本)             404,513,250.00       404,513,250.00        404,513,250.00        404,513,250.00       
  资本公积                       323,410,563.95       323,410,563.95        323,410,563.95        323,410,563.95       
  减:库存股                                                                                                           
  盈余公积                       64,577,370.11        64,577,370.11         64,577,370.11         64,577,370.11        
  一般风险准备                                                                                                         
  未分配利润                     155,750,987.26       149,907,332.46        155,958,139.46        154,834,614.57       
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合计     948,252,171.32       942,408,516.52        948,459,323.52        947,335,798.63       
  少数股东权益                   73,290,130.75        0.00                  74,591,539.19         0.00                 
  所有者权益合计                 1,021,542,302.07     942,408,516.52        1,023,050,862.71      947,335,798.63       
  负债和所有者权益总计           2,327,121,961.07     1,759,256,651.00      2,297,759,951.11      1,864,276,819.02     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、 利润表
    编制单位:广东新会美达锦纶股份有限公司         2007年1-6月   单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           本期                                       上年同期                                   
                                 合并                 母公司                合并                  母公司               
  一、营业总收入                 1,190,918,570.83     572,423,930.62        1,119,175,369.40      358,120,282.84       
  其中:营业收入                 1,190,918,570.83     572,423,930.62        1,119,175,369.40      358,120,282.84       
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                 1,172,354,760.28     558,439,696.72        1,089,701,094.94      360,545,527.75       
  其中:营业成本                 1,104,527,296.34     551,090,549.94        1,010,260,119.62      338,933,314.52       
  利息支出                                                                                                             
  手续费及佣金支出                                                                                                     
  退保金                                                                                                               
  赔付支出净额                                                                                                         
  提取保险合同准备金净额                                                                                               
  保单红利支出                                                                                                         
  分保费用                                                                                                             
  营业税金及附加                 1,728,599.21         1,367,218.90          2,065,291.69          471,894.52           
  销售费用                       20,862,882.65        1,755,398.21          16,829,307.52         2,345,641.08         
  管理费用                       28,037,527.91        9,253,881.90          36,049,022.55         12,759,367.00        
  财务费用                       18,662,356.42        -3,939,530.04         24,497,353.56         6,035,310.63         
  资产减值损失                   -1,463,902.25        -1,087,822.19         0.00                  0.00                 
  加:公允价值变动收益(损失以   0.00                 0.00                  0.00                  0.00                 
  “-”号填列)                                                                                                        
  投资收益(损失以“-”号填列)  16,373.95            0.00                  -86,815.15            21,851,580.08        
  其中:对联营企业和合营企业的   0.00                 0.00                  -100,258.57           0.00                 
  投资收益                                                                                                             
  汇兑收益                                                                                                             
  三、营业利润                   18,580,184.50        13,984,233.90         29,387,459.31         19,426,335.17        
  加:营业外收入                 2,011,082.18         88,043.00             63,788.77             12,949.00            
  减:营业外支出                 469,433.15           287,732.93            327,204.98            320,976.71           
  其中:非流动资产处置损失       166,499.96           13,699.52             879.77                0.00                 
  四、利润总额                   20,121,833.53        13,784,543.97         29,124,043.10         19,118,307.46        
  减:所得税费用                 5,045,350.92         2,126,782.83          5,368,281.19          0.00                 
  五、净利润                     15,076,482.61        11,657,761.14         23,755,761.91         19,118,307.46        
  归属于母公司所有者的净利润     16,377,891.05        0.00                  19,118,307.46         0.00                 
  少数股东损益                   -1,301,408.44        0.00                  4,637,454.45          0.00                 
  六、每股收益:                                                                                                       
  (一)基本每股收益             0.04                 0.03                  0.05                  0.05                 
  (二)稀释每股收益             0.04                 0.03                  0.05                  0.05                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3 、现金流量表
    编制单位:广东新会美达锦纶股份有限公司         2007年1-6月    单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           本期                                       上年同期                                   
                                 合并                 母公司                合并                  母公司               
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金   1,507,385,015.06     613,007,113.26        1,236,543,680.80      299,449,610.29       
  客户存款和同业存放款项净增加                                                                                         
  额                                                                                                                   
  向中央银行借款净增加额                                                                                               
  向其他金融机构拆入资金净增加                                                                                         
  额                                                                                                                   
  收到原保险合同保费取得的现金                                                                                         
  收到再保险业务现金净额                                                                                               
  保户储金及投资款净增加额                                                                                             
  处置交易性金融资产净增加额                                                                                           
  收取利息、手续费及佣金的现金                                                                                         
  拆入资金净增加额                                                                                                     
  回购业务资金净增加额                                                                                                 
  收到的税费返还                                                            3,055,665.13                               
  收到其他与经营活动有关的现金   69,815,491.82        68,451,791.04         32,927,664.68         6,505,396.94         
  经营活动现金流入小计           1,577,200,506.88     681,458,904.30        1,272,527,010.61      305,955,007.23       
  购买商品、接受劳务支付的现金   1,484,811,742.65     684,106,049.07        1,087,361,411.99      285,908,859.86       
  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   37,212,329.97        22,640,403.12         34,898,695.76         20,576,019.37        
  金                                                                                                                   
  支付的各项税费                 28,588,314.14        13,534,042.71         24,049,811.50         4,228,972.37         
  支付其他与经营活动有关的现金   24,654,718.12        15,557,503.03         50,867,162.07         26,888,930.66        
  经营活动现金流出小计           1,575,267,104.88     735,837,997.93        1,197,177,081.32      337,602,782.26       
  经营活动产生的现金流量净额     1,933,402.00         -54,379,093.63        75,349,929.29         -31,647,775.03       
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金             15,800.00                                  3,297,000.00          3,000,000.00         
  取得投资收益收到的现金         16,373.95                                  13,443.42                                  
  处置固定资产、无形资产和其他                                                                                         
  长期资产收回的现金净额                                                                                               
  处置子公司及其他营业单位收到                                                                                         
  的现金净额                                                                                                           
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计           32,173.95                                  3,310,443.42          3,000,000.00         
  购建固定资产、无形资产和其他   31,888,892.46        3,546,874.22          44,486,387.81         12,775,168.65        
  长期资产支付的现金                                                                                                   
  投资支付的现金                 15,800.00                                                                             
  质押贷款净增加额                                                                                                     
  取得子公司及其他营业单位支付                                                                                         
  的现金净额                                                                                                           
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计           31,904,692.46        3,546,874.22          44,486,387.81         12,775,168.65        
  投资活动产生的现金流量净额     -31,872,518.51       -3,546,874.22         -41,175,944.39        -9,775,168.65        
  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             673,589,435.39       322,980,113.74        557,633,408.64        328,812,431.93       
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计           673,589,435.39       322,980,113.74        557,633,408.64        328,812,431.93       
  偿还债务支付的现金             600,093,234.55       243,475,467.83        538,980,597.81        277,674,219.66       
  分配股利、利润或偿付利息支付   30,012,225.92        14,967,556.62         24,102,574.67         11,196,668.95        
  的现金                                                                                                               
  其中:子公司支付给少数股东的                                                                                         
  股利、利润                                                                                                           
  支付其他与筹资活动有关的现金                                              3,056,865.91          3,056,865.91         
  筹资活动现金流出小计           630,105,460.47       258,443,024.45        566,140,038.39        291,927,754.52       
  筹资活动产生的现金流量净额     43,483,974.92        64,537,089.29         -8,506,629.75         36,884,677.41        
  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   13,544,858.41        6,611,121.44          25,667,355.15         -4,538,266.27        
  加:期初现金及现金等价物余额   211,734,738.75       74,623,155.31                                                    
  六、期末现金及现金等价物余额   225,279,597.16       81,234,276.75         25,667,355.15         -4,538,266.27        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4 、所有者权益变动表
    编制单位:广东新会美达锦纶股份有限公司               2007年06月30日                        单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目    本期金额                                                                                                     
          归属于母公司所有者权益                           少数   所有者权益合计                                       
          实收   资本公  减  盈余   一般风  未分配  其他                                               股东            
          资本   积      :  公积   险准备  利润                                                       权益            
                         库                                                                                            
                         存                                                                                            
                         股                                                                                            
  一、上  404,5  323,41      64,57          155,95         74,59  1,023,050,862.71                                     
  年年末  13,25  0,563.      7,370          8,139.         1,539                                                       
  余额    0      95          .11            46             .19                                                         
  加:会                                                                                                               
  计政策                                                                                                               
  变更                                                                                                                 
  前期差                                                                                                               
  错更正                                                                                                               
  二、本  404,5  323,41      64,57          155,95         74,59  1,023,050,862.71                                     
  年年初  13,25  0,563.      7,370          8,139.         1,539                                                       
  余额    0      95          .11            46             .19                                                         
  三、本                                    -207,1         -1,30  -1,508,560.64                                        
  年增减                                    52.20          1,408                                                       
  变动金                                                   .44                                                         
  额                                                                                                                   
  (一)                                    16,377         -1,30  15,076,482.61                                        
  净利润                                    ,891.0         1,408                                                       
                                            5              .44                                                         
  (二)                                                                                                               
  直接计                                                                                                               
  入所有                                                                                                               
  者权益                                                                                                               
  的利得                                                                                                               
  和损失                                                                                                               
  1.可                                                                                                                
  供出售                                                                                                               
  金融资                                                                                                               
  产公允                                                                                                               
  价值变                                                                                                               
  动净额                                                                                                               
  2.权                                                                                                                
  益法下                                                                                                               
  被投资                                                                                                               
  单位其                                                                                                               
  他所有                                                                                                               
  者权益                                                                                                               
  变动的                                                                                                               
  影响                                                                                                                 
  3.与                                                                                                                
  计入所                                                                                                               
  有者权                                                                                                               
  益项目                                                                                                               
  相关的                                                                                                               
  所得税                                                                                                               
  影响                                                                                                                 
  4.其                                                                                                                
  他                                                                                                                   
  上述(                                    16,377         -1,30  15,076,482.61                                        
  一)和                                    ,891.0         1,408                                                       
  (二)                                    5              .44                                                         
  小计                                                                                                                 
  (三)                                                                                                               
  所有者                                                                                                               
  投入和                                                                                                               
  减少资                                                                                                               
  本                                                                                                                   
  1.所有                                                                                                               
  者投入                                                                                                               
  资本                                                                                                                 
  2.股                                                                                                                
  份支付                                                                                                               
  计入所                                                                                                               
  有者权                                                                                                               
  益的金                                                                                                               
  额                                                                                                                   
  3.其                                                                                                                
  他                                                                                                                   
  (四)                                    -16,58                -16,585,043.25                                       
  利润分                                    5,043.                                                                     
  配                                        25                                                                         
  1.提                                                                                                                
  取盈余                                                                                                               
  公积                                                                                                                 
  2.提取                                                                                                               
  一般风                                                                                                               
  险准备                                                                                                               
  3.对                                     -16,58                -16,585,043.25                                       
  所有者                                    5,043.                                                                     
  (或股                                    25                                                                         
  东)的                                                                                                               
  分配                                                                                                                 
  4.其                                                                                                                
  他                                                                                                                   
  (五)                                                                                                               
  所有者                                                                                                               
  权益内                                                                                                               
  部结转                                                                                                               
  1.资                                                                                                                
  本公积                                                                                                               
  转增资                                                                                                               
  本                                                                                                                   
  2.盈                                                                                                                
  余公积                                                                                                               
  转增资                                                                                                               
  本                                                                                                                   
  3.盈                                                                                                                
  余公积                                                                                                               
  弥补亏                                                                                                               
  损                                                                                                                   
  4.其                                                                                                                
  他                                                                                                                   
  四、本  404,5  323,41      64,57          155,75         73,29  1,021,542,302.07                                     
  期期末  13,25  0,563.      7,370          0,987.         0,130                                                       
  余额    0      95          .11            26             .75                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    
    
    
    
    所有者权益变动表
    编制单位:广东新会美达锦纶股份有限公司     
              2006年06月30日                        单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
             归属于母公司所有者权益                                                         少数股东权  所有者权益合计 
                                                                                            益                         
             实收资本   资本公积     减:   盈余公积     一般风  未分配利润        其他                                
             (或股本                库存                险准备                                                        
             )                      股                                                                                
  一、上年   342,000,0  388,980,679         57,760,264.          128,689,716.31             67,322,679  984,753,339.92 
  年末余额   00.00      .86                 35                                              .40                        
  加:会计                                                                                                             
  政策变更                                                                                                             
  前期差错                                                                                                             
  更正                                                                                                                 
  二、本年   342,000,0  388,980,679         57,760,264.          128,689,716.31             67,322,679  984,753,339.92 
  年初余额   00.00      .86                 35                                              .40                        
  三、本年   62,513,25  -62,513,250                              19,118,307.46              4,637,454.  23,755,761.91  
  增减变动   0.00       .00                                                                 45                         
  金额                                                                                                                 
  (一)净                                                       19,118,307.46              4,637,454.  23,755,761.91  
  利润                                                                                      45                         
  (二)直                                                                                                             
  接计入所                                                                                                             
  有者权益                                                                                                             
  的利得和                                                                                                             
  损失                                                                                                                 
  1.可供出                                                                                                            
  售金融资                                                                                                             
  产公允价                                                                                                             
  值变动净                                                                                                             
  额                                                                                                                   
  2.权益法                                                                                                            
  下被投资                                                                                                             
  单位其他                                                                                                             
  所有者权                                                                                                             
  益变动的                                                                                                             
  影响                                                                                                                 
  3.与计入                                                                                                            
  所有者权                                                                                                             
  益项目相                                                                                                             
  关的所得                                                                                                             
  税影响                                                                                                               
  4.其他                                                                                                              
  上述(一                                                       19,118,307.46              4,637,454.  23,755,761.91  
  )和(二                                                                                  45                         
  )小计                                                                                                               
  (三)所                                                                                                             
  有者投入                                                                                                             
  和减少资                                                                                                             
  本                                                                                                                   
  1.所有者                                                                                                             
  投入资本                                                                                                             
  2.股份支                                                                                                            
  付计入所                                                                                                             
  有者权益                                                                                                             
  的金额                                                                                                               
  3.其他                                                                                                              
  (四)利                                                                                                             
  润分配                                                                                                               
  1.提取盈                                                                                                            
  余公积                                                                                                               
  2.提取一                                                                                                             
  般风险准                                                                                                             
  备                                                                                                                   
  3.对所有                                                                                                            
  者(或股                                                                                                             
  东)的分                                                                                                             
  配                                                                                                                   
  4.其他                                                                                                              
  (五)所   62,513,25  -62,513,250                                                                                    
  有者权益   0.00       .00                                                                                            
  内部结转                                                                                                             
  1.资本公  62,513,25                                                                                  62,513,250.00  
  积转增资   0.00                                                                                                      
  本                                                                                                                   
  2.盈余公             -62,513,250                                                                     -62,513,250.00 
  积转增资              .00                                                                                            
  本                                                                                                                   
  3.盈余公                                                                                                            
  积弥补亏                                                                                                             
  损                                                                                                                   
  4.其他                                                                                                              
  四、本期   404,513,2  326,467,429         57,760,264.          147,808,023.77             71,960,133  1,008,509,101. 
  期末余额   50.00      .86                 35                                              .85         83             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  广东新会美达锦纶股份有限公司2006年1-6月净利润差异调节表      金额单位:人民币元项目附注金额合并母公司2006年1- 
  6月净利润(原会计准则)19,118,307.4619,118,307.46追溯调整项目影响合计数4,637,454.45-其中:所得税费用2006年1-6月少数  
  股东损益4,637,454.45-2006年度1-6月净利润(新会计准则)23,755,761.9119,118,307.46假定全面执行新会计准则的备考信息其他 
  项目影响合计数--21,851,580.08其中:投资收益100,258.57-21,851,580.08资产减值损失-100,258.572006年1-6月模拟净利润23,75 
  5,761.91-2,733,272.62注:*1、合并报表子公司导通投资有限公司持有江门坚美纸业有限公司股权,按原会计准则计算的股权投资  
  差额在新会计准则的规定下不再摊销,因此增加模拟利润110258.57元;同时对江门坚美纸业有限公司的长期股权投资的帐面价值按  
  新会计准则计提减值准备100258.57元,因此增加资产减值损失100,258.57元注:*2、母公司对子公司的长期股权投资按原会计准则  
  规定采用权益法核算,按新会计准则规定采用成本法核算,因此母公司投资收益减少21,851,580.08元广东新会美达锦纶股份有限公  
  司                                                                                                                   
  比较利润表调整项目                                                                                                   
  2006年1-6月                                                                                                          
                                                                                                                       
                                                                                         金额单位:人民币元    
  项目               调整前金额                                        调整后金额                                      
                     合并                    母公司                    合并                      母公司                
  营业成本           989,156,592.85          266,432,278.34            1,010,260,119.62          338,933,314.52        
  销售费用           16,829,307.52           2,345,641.08              16,829,307.52             2,345,641.08          
  管理费用           36,049,022.55           12,759,367.00             36,049,022.55             12,759,367.00         
  公允价值变动       -                       -                         -                         -                     
  收益                                                                                                                 
  投资收益           -86,815.15              21,851,580.08             -86,815.15                21,851,580.08         
  净利润             19,118,307.46           19,118,307.46             23,755,761.91             19,118,307.45         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)2007年6月30日财务报表附注
    一、公司简介
    广东新会美达锦纶股份有限公司(“本公司”)系1992年9月经广东省企业股份制试点联审小组、广东省经济体制改革委员会“粤股审(1992)59号”文批准,同意由广东新会锦纶厂进行股份制改组,并以定向募集方式设立。1997年5月21日,本公司经中国证券监督管理委员会证监发字[1997]258号文批准,发行5000万股社会公众股,每股面值一元。本公司于1998年1月8日经股东大会决议转增股本,转增后总股本为34200万股。
    2006年4月26日,本公司2006年度第二次临时股东大会决议通过了《广东新会美达锦纶股份有限公司股权分置改革方案暨资本公积金转增股本的议案》,本公司以原有流通股股份12,750万股为基数,以资本公积金向方案实施股权登记日登记在册的全体流通股股东每10股转增 4.903 股的股份,相当于流通股股东每10股获得2.6股的对价,非流通股股东以此获取上市流通权。变更后的注册资本为人民币404,513,250.00元,股份总数为404,513,250股。
    本公司于2006年8月在广东省工商行政管理局变更注册登记,持有注册号为4400001009232号的企业法人营业执照,注册资本为人民币404,513,250.00元。
    本公司经营范围:主营锦纶6切片、纺丝、织造、染整。
    本公司法定地址:广东江门市新会区江会路上浅口。
    二、财务报表的编制基础
    本公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则——基本准则》和其他各项会计准则的规定进行确认和计量,在此基础上编制财务报表。
    财务报表涉及的会计主体的确定方式为: 母公司会计报表以法人主体为会计主体,母公司会计报表为汇总了公司本部及下属独立核算分公司会计报表的汇总会计报表;合并会计报表以包括母公司及控股子公司的合并主体为会计主体。
    三、遵循企业会计准则的声明
    本公司声明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的财务状况、经营成果和现金流量等有关信息。
    四、本公司的主要会计政策、会计估计
    1、会计制度
    执行企业会计准则。
    2、会计年度
    以1月1日起至12月31日止为一个会计年度。
    3、记账本位币
    以人民币为记账本位币。
    4、记账基础和计价原则
    会计核算以权责发生制为记账基础,资产(除另有说明外)以历史成本为计价原则。
    5、外币业务核算方法
    本公司外币交易均按交易发生日的即期近似汇率折算为记账本位币。该即期近似汇率指交易发生日当月月初的汇率。
    在资产负债表日,应当按照下列规定对外币货币性项目和外币非货币性项目进行处理:
    (1)外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益。
    (2)以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。
    (3)以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动处理,计入当期损益。
    6、外币会计报表的折算方法
    以外币为本位币的子公司,在编制折合人民币会计报表时,采用现行汇率法,即所有资产、负债及损益类项目按照合并会计报表决算日的市场汇率折算为母公司记账本位币,所有者权益类项目除“未分配利润”项目外,均按照发生时的市场汇率折算为母公司本位币。由于折算汇率不同产生的折算差额,在折合人民币资产负债表所有者权益类设外币报表折算差额项目反映。
    7、现金等价物的确定标准
    将持有的期限短、流动性强、易于转换为已知金额现金且价值变动风险很小的投资视为现金等价物。
    8、金融资产的核算方法
    金融资产分类
    金融资产分为以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、应收款项和可供出售金融资产四类。
    金融资产的计量
    a.初始确认金融资产按照公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产,相关交易费用应当直接计入当期损益;对于其他类别的金融资产,相关交易费用应当计入初始确认金额。
    b.本公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用。但是,下列情况除外:
    (1)持有至到期投资和应收款项,采用实际利率法,按摊余成本计量;
    (2)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,按照成本计量。
    金融资产公允价值的确定
    a.存在活跃市场的金融资产,将活跃市场中的报价确定为公允价值;
    b.金融资产不存在活跃市场的,采用估值技术确定公允价值。采用估值技术得出的结果,反映估值日在公平交易中可能采用的交易价格。
    金融资产减值
    在资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。金融资产发生减值的客观证据,包括下列各项:
    a.发行方或债务人发生严重财务困难;
    b.债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
    c.本公司出于经济或法律等方面因素的考虑,对发生困难的债务人作出让步;
    d.债务人很可能倒闭或进行其他财务重组;
    e.因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;
    f.债务人经营所处的技术、市场、经济和法律环境等发生重大不利变化,使本公司可能无法收回投资成本;
    g.权益工具投资的公允价值发生严重或非暂时性下跌;
    h.其他表明金融资产发生减值的客观证据。
    金融资产减值损失的计量
    a.以公允价值计量且其变动计入当期损益的金融资产不需要进行减值测试;
    b.持有至到期投资的减值损失的计量:按预计未来现金流现值低于期末账面价值的差额计提减值准备;
    c.应收款项减值损失的计量:本公司于资产负债表日对应收款项进行减值测试,计提坏账准备。对于单项金额重大的应收款项,单独进行减值测试,如有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。
    对于单项金额非重大的应收款项以及经单独测试后未减值的单项金额重大的应收款项,按照账龄分析法计提坏账准备,坏账准备的计提比例如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                                                                           计提比例                              
  1年以内                                                                        5%                                    
  1-2年                                                                          10%                                   
  2-3年                                                                          30%                                   
  3年以上                                                                        40%                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
d.可供出售的金融资产减值的判断:若该项金融资产公允价值出现持续下降,且其下降属于非暂时性的,则可认定该项金融资产发生了减值。
    9、存货分类及核算方法
    存货的分类
    本公司存货是指企业在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程中或提供劳务过程中耗用的材料和物料等,包括库存商品、库存材料、低值易耗品、包装物、在产品等。
    存货的计价
    存货盘存制度采用永续盘存法。存货的取得按实际成本核算,发出采用加权平均法核算;低值易耗品在领用时采用一次性摊销法核算。
    存货跌价准备的确认标准及计提方法
    本公司于每年中期期末及年度终了在对存货进行全面盘点的基础上,对遭受损失,全部或部分陈旧过时或销售价格低于成本的存货,根据存货成本与可变现净值孰低计量,按单个存货项目对同类存货项目的可变现净值低于存货成本的差额计提存货跌价准备,并记入当期损益。
    10、长期股权投资核算方法
    (1)长期股权投资的计价
    A. 企业合并形成的长期股权投资,按照下列规定确定其初始投资成本: 
    a. 同一控制下的企业合并,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,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    合并方以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。 
    b. 非同一控制下的企业合并,按照下列规定确定的合并成本作为长期股权投资的初始投资成本: 
    1/ 一次交换交易实现的企业合并,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。 
    2/ 通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和。 
    3/ 购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。 
    4/ 在合并合同或协议中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,购买方应当将其计入合并成本。 
    B. 除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其初始投资成本: 
    a. 以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。 
    b. 以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。 
    c. 投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外。 
    d. 通过非货币性资产交换取得的长期股权投资,如非货币性资产交换具有商业实质,换入的长期股权投资按照公允价值和应支付的相关税费作为初始投资成本;如非货币资产交易不具有商业实质,换入的长期股权投资以换出资产的账面价值和应支付的相关税费作为初始投资成本。 
    e. 通过债务重组取得的长期股权投资,其初始投资成本按照公允价值和应付的相关税费确定。 
    (2)收益确认方法
    本公司能够对被投资单位实施控制的长期股权投资或本公司对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资采用成本法核算;本单位对被投资单位具有共同控制或重大影响的长期股权投资采用权益法核算。
    采用成本法核算的,在被投资单位宣告发放现金股利时确认投资收益,但该投资收益仅限于所获得的被投资单位在接受投资后产生的累积净利润的分配额,所获得的被投资单位宣告分派的现金股利超过上述数额的部分,作为初始投资成本的冲回冲减投资的账面价值;采用权益法核算的,以取得被投资单位股权后发生的净损益为基础,在各会计期末按应分享或应分担的被投资单位实现的净利润或发生的净亏损的份额,确认投资收益,并调整长期股权投资的账面价值。处置股权投资时,将投资的账面价值与实际取得价款的差额,作为当期投资收益。
    11、投资性房地产
    本公司的投资性房产是指为赚取租金或资本增值,或两者兼有而持有的房地产。主要包括:
    (1)已出租的土地使用权;
    (2)持有并准备增值后转让的土地使用权;
    (3)已出租的建筑物。
    本公司的投资性房产采用成本模式计量。
    本公司对投资性房产成本减累计减值及净残值后按直线法,按估计可使用年限30年计算折旧,计入当期损益。
    本公司在资产负债表日按投资性房产的成本与可收回金额孰低计价,可收回金额低于成本的,按两者的差额计提减值准备。
    12、固定资产计价及其折旧方法
    本公司固定资产系使用寿命超过一个会计年度,为生产商品、提供劳务、出租或经营管理所持有的房屋、建筑物、机器、机械、运输工具以及其他与生产、经营有关的设备、器具、工具等。
    固定资产采用直线法计提折旧,并按固定资产的类别、估计经济使用年限和估计残值(按原价的5%计算)确定其分类折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                             使用年限                                  年折旧率                  
  房屋及建筑物                                     30                                        3.17%                     
  通用设备                                         18                                        5.28%                     
  专用设备                                         14                                        6.79%                     
  其他设备                                         14                                        6.79%                     
  运输设备                                         12                                        7.92%                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
13、在建工程核算方法
    在建工程指兴建中的厂房与设备及其他固定资产,按实际成本计量,其中包括直接建造及安装成本,以及于兴建、安装及测试期间的有关借款利息支出及外汇汇兑损益。在建工程在达到预定可使用状态时,确认固定资产,并截止利息资本化。
    14、无形资产及其减值准备
    无形资产按照实际成本进行初始计量。无形资产于取得时分析判断其使用寿命,使用寿命有限的无形资产,其应摊销金额在使用寿命内系统合理摊销。具体摊销年限如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                                                             摊销年限                            
  土地使用权                                                                       50                                  
  软件                                                                             10                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
15、其他资产核算方法
    其他资产按实际发生额计价。开办费在公司开始生产经营当月一次性计入当月损益;长期待摊费用在受益期内平均摊销。
    16、长期股权投资、固定资产、在建工程、无形资产等资产减值准备的计提
    (1)期末,本公司对长期股权投资、固定资产、在建工程、无形资产的账面价值进行检查,有迹象表明上述资产发生减值的,先估计其可收回金额。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。资产可收回金额低于其账面价值的,将资产的账面价值减记至可收回金额,减记的金额确认为损失,记入当期损益。资产减值损失一经确认,在以后会计期间不得转回。
    (2)当有迹象表明一项资产发生减值的,本公司一般以单项资产为基础估计其可收回金额。难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。在认定资产组时,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。同时,考虑公司管理生产经营活动的方式和对资产的持续使用或者处置的决策方式等。但认定的资产组不得大于公司所确定的报告分部。
    17、借款费用
    (1)因购建固定资产借入专门借款而发生的利息、折价或溢价的摊销和汇兑差额,在符合资本化期间和资本化金额的条件下予以资本化,计入该项资产的成本;其他借款利息、折价或溢价的摊销和汇兑差额,于发生当期确认为费用。因安排专门借款而发生的辅助费用,属于在所购建固定资产达到预定可使用状态之前发生的,在发生时予以资本化,若辅助费用的金额较小,于发生当期确认为费用;其他辅助费用于发生当期确认为费用。
    (2)借款费用资本化期间
    1/ 开始资本化:当以下三个条件同时具备时,因专门借款而发生的利息、折价或溢价的摊销和汇兑差额开始资本化:
    a、资产支出已经发生;
    b、借款费用已经发生;
    c、为使资产达到预定可使用状态所必要的购建活动已经开始。
    2/ 暂停资本化:若固定资产的购建活动发生非正常中断,并且中断时间连续超过3个月,暂停借款费用的资本化,将其确认为当期费用,直至资产的购建活动重新开始。
    3/ 停止资本化:当所购建的固定资产达到预定可使用状态时,停止其借款费用的资本化。
    (3)借款费用资本化金额
    在应予资本化的每一会计期间,专门借款利息的资本化金额以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确认。
    为购建或者生产符合资本化条件的资产而占用了一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    18、收入实现的确认原则
    商品销售
    本公司对已将商品所有权上的重要风险和报酬转移给买方,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控制,收入的金额能够可靠地计量,相关的经济利益很可能流入本公司,相关的已发生或将发生的成本能够可靠地计量的商品销售确认收入。
    让渡资产使用权
    本公司对相关的经济利益很可能流入企业,收入的金额能够可靠地计量的让渡资产使用权确认收认。
    19、政府补助
    政府补助包括财政拨款、财政贴息、税收返还和无偿划拨非货币性资产。本公司收到的与资产相关的政府补助,确认为递延收益,自相关资产达到预定可使用状态时起,在该资产使用寿命内平均计入各期损益。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,将递延收益余额一次性转入资产处置当期的损益。收到的与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,确认为递延收益,在确认相关费用的期间计入当期损益;用于补偿已经发生的相关费用或损失的,取得时直接计入当期损益。
    20、所得税的会计处理方法
    本公司所得税费用的会计处理采用资产负债表债务法。
    (1)递延所得税资产的确认
    1/ 本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。但是同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认:
    a.该项交易不是企业合并;
    b.交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    2/ 本公司对与子公司、联营公司及合营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产:
    a.暂时性差异在可预见的未来很可能转回;
    b.未来很可能获得用来抵扣暂时性差异的应纳税所得额。
    3/ 本公司对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。
    (2)递延所得税负债的确认
    除下列情况产生的递延所得税负债以外,本公司确认所有应纳税暂时性差异产生的递延所得税负债:
    1/ 商誉的初始确认;
    2/ 同时满足具有下列特征的交易中产生的资产或负债的初始确认:
    a.该项交易不是企业合并;
    b.交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    3/ 本公司对与子公司、联营公司及合营企业投资产生相关的应纳税暂时性差异,同时满足下列条件的:
    a.投资企业能够控制暂时性差异的转回的时间;
    b.该暂时性差异在可预见的未来很可能不会转回。
    (3)所得税费用计量
    本公司将当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:
    a.企业合并;
    b.直接在所有者权益中确认的交易或事项。
    21、合并会计报表的编制方法
    合并会计报表原则
    合并财务报表的合并范围以控制为基础予以确定。
    编制方法
    合并财务报表以母公司和子公司的财务报表为基础,根据其他有关资料,按照权益法调整母公司对子公司的长期股权投资后编制。合并时抵销母公司与子公司、子公司相互之间发生的内部交易对合并财务报表的影响,并计算少数股东权益后,由母公司合并编制。
    五、税项
    流转税


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税项                              计税基础                                                                    税率   
  增值税—内销销项税                销售收入,加工及修理修配劳务收入                                            17%    
  —内销进项税                                                                                                  17%    
  城市维护建设税                    应缴纳税金为基数计缴,应缴纳税金包括营业税、增值税                           7%     
  教育费附加                        应缴纳税金为基数计缴,应缴纳税金包括营业税、增值税                           3%     
  地方教育费附加                    应缴纳税金为基数计缴,应缴纳税金包括营业税、增值税                           10%    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司出口销售按规定实行“免、抵、退”办法,切片和丝的出口退税率为11%。
    企业所得税
    a. 本公司在2006年继续被认定为高新技术企业,认定证书统一编号为9544007B0029,根据相关规定2007年按15%计征企业所得税。
    b. 本公司之子公司新会德华尼龙切片有限公司、新会新锦纺织有限公司、新会美达-DSM尼龙切片有限公司、南充美华尼龙有限公司、常德美华尼龙有限公司、鹤山美华纺织有限公司皆为中外合资经营企业,其所得税依据税法规定,从获利年度起二年免缴,三年减半征收。其中:新会德华尼龙切片有限公司已过税收优惠期,从2001年起按27% 征收所得税 ;新会新锦纺织有限公司已过税收优惠期,从2002年起按27%征收所得税;新会美达-DSM尼龙切片有限公司已过税收优惠期,从2007年起按27%征收所得税;南充美华尼龙有限公司已过税收优惠期,但从2006年度起取得先进技术企业资格,继续享受三年减半征收,按10%征收所得税;常德美华尼龙有限公司尚未获利;鹤山美华纺织有限公司2007年度为自经营起第二个获利年度,因此2007年度免缴所得税。
    c. 本公司之子公司广东美达投资有限公司、江门市新会美达营销有限公司、江门市新会美达贸易发展有限公司、德宏州美华林业资源发展有限公司皆为内资企业,其所得税依据税法规定按33%征收所得税。
    六、控股子公司及合营企业、联营企业有关情况
    1、所控制的境内外所有子公司和合营企业情况:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称           成立       注册地       注册资金            拥有权益      主营业务            法定代表人      是  
                     年度       点                                                                                 否  
                                                                                                                   合  
                                                                                                                   并  
  新会德华尼龙       1996       新会         2861万美元          100%          锦纶6干切片         梁伟东          是  
  切片有限公司                                                                                                         
  新会市新锦纺       1997       新会         1365万美元          100%          生产经营合成纤      梁伟东          是  
  织有限公司                                                                   维机织物印染深                          
                                                                               加工                                    
  导通投资有限       1988       香港         21万港币            100%          进出口贸易          梁伟东          是  
  公司                                                                                                                 
  南充美华尼龙       2000       南充         314万美元           100%          生产尼龙原料及      梁湛潮          是  
  有限公司                                                                     相关产品                                
  新会美达-DSM       2000       新会         1899.7万美元        75%           生产锦纶6干切       梁广义          是  
  尼龙切片有限                                                                 片                                      
  公司                                                                                                                 
  美达尼龙有限       2003       香港         10万港币            100%          进出口贸易          梁伟东          是  
  公司                                                                                                                 
  美通投资有限       2003       香港         1万港币             100%          投资                梁伟东          是  
  公司                                                                                                                 
  美新投资有限       2004       香港         10万港币            100%          投资                梁伟东          是  
  公司                                                                                                                 
  常德美华尼龙       2004       常德         5000万人民币        100%          功能性化纤产品      梁伟东          是  
  有限公司                                                                     的生产及产品自                          
                                                                               销                                      
  鹤山市美华纺       2004       鹤山         152万美元           100%          生产经营各类经      梁伟东          是  
  织有限公司                                                                   纬编织针织品、                          
                                                                               化纤布                                  
  广东美达投资       2004       广州         500万人民币         100%          实业投资、投资      梁仲义          是  
  有限公司                                                                     策划及咨询等                            
  江门市新会美       2005       新会         300万人民币         100%          国内贸易、货物      张磊乐          是  
  达营销有限公                                                                 进出口、技术进                          
  司                                                                           出口                                    
  江门市新会美       2005       新会         300万人民币         100%          国内贸易、货物      杨志成          是  
  达贸易发展有                                                                 进出口、技术进                          
  限公司                                                                       出口                                    
  德宏州美华林       2005       德宏州       100万人民币         100%          林木种植、松脂      梁仲义          是  
  业资源发展有                                                                 采割、收购、加                          
  限公司                                                                       工销售                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    2、联营公司的有关情况:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称           注册地       法人代       注册资本            实际投资额         持股比例         主营业务        
                                  表                                                                                   
  交通银行股份       上海         蒋超良       489.94亿人民币      2,390,000.00       0.00499%         商业银行业务    
  有限公司                                                                                                             
  广东发展银行       广州         李若虹       114亿人民币         4,800,000.00       0.01990%         商业银行业务    
  股份有限公司                                                                                                         
  广东通用数字       广州         杨飞         1000万人民币        4,000,000.00       40%              信息开发与服务  
  投资咨询有限                                                                                         、网络工程等    
  公司                                                                                                                 
  江门坚美化纤       江门         邱德厚       126万美元           2,690,154.65       25%              化纤纸筒系列产  
  纸业制品有限                                                                                         品              
  公司                                                                                                                 
  广州美新贸易       广州         陈直锦       50万人民币          200,000.00         40%              批发和零售贸易  
  发展有限公司                                                                                         、货物进出口、  
                                                                                                       技术进出口      
  新会粤新热电       新会         李国就       500万美元           12,525,000.00      30%              燃油气轮机发电  
  联供有限公司                                                                                         机及蒸汽生产    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
七、合并财务报表主要项目注释
      1、货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                        2007-6-30                                               2006-12-31                             
  项目                  币种        原币                  折合人民币            原币                 折合人民币        
  现金                  RMB                               736,521.10            -                    1,102,751.05      
                        USD         1395.16               10,630.41             15,761.75            123,078.75        
                        HKD         57,928.05             56,442.78             887,805.42           891,951.48        
                        EUR         3,853.76              38,300.53             3,846.68             39,491.97         
  小计                                                    841,894.82                                 2,157,273.25      
  银行存款              RMB                               127,961,200.44        -                    133,048,858.70    
                        USD         9,690,368.94          73,841,622.83         3,764,628.68         29,402,234.45     
                        HKD         12,289,666.40         11,986,504.20         13,094,472.64        13,156,070.41     
                        EUR         20,103.83             199,801.35            32,415.15            332,790.18        
  小计                                                    213,989,128.82                             175,939,953.74    
  其他货币资金          RMB                               2,102,843.21          -                    31,294,446.27     
                        HKD         8,565,345.78          8,345,730.31          2,332,174.24         2,343,065.49      
  小计                                                    10,448,573.52                              33,637,511.76     
  合计                                                    225,279,597.16                             211,734,738.75    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其他货币资金系开具信用证保证金。
    折算汇率:美元7.6155,港币0.97436 ,欧元10.2337      。
    2、应收票据
    (1)明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  票据类型                                            2007-6-30                          2006-12-31                    
  银行承兑汇票                                        142,276,841.58                     175,411,977.27                
  商业承兑汇票                                                                                                         
  合计                                                142,276,841.58                     175,411,977.27                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)截止2007年6月30日应收票据质押情况
    截止2007年6月30日,本公司无质押的应收票据。
    (3)截止2007 年6 月30日,公司已背书给他方但尚未到期的应收票据情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  票据种类                                       金额                                    票据到期区间                  
  银行承兑汇票                                   138,867,908.72                          7.2—12.13                    
                                                                                                                       
  合计                                           138,867,908.72                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)2007 年6月30 日应收票据余额中无应收持本公司5%(含5%)以上表决权股份的股东单位的票据。
    (5)截止2007 年6月30日,本公司无已到期未收回的应收票据。
    3、应收账款
    (1)按账龄列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                                                 2007-6-30                          2006-12-31                   
  1年以内(含1年)                                     86,002,209.28                      86,239,328.07                
  1至2年(含2年)                                      1,202,941.46                       759,003.52                   
  2至3年(含3年)                                      753,980.19                         1,843,999.18                 
  3年以上                                              8,126,159.17                       8,964,625.35                 
  合计                                                 96,085,290.10                      97,806,956.12                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)按类别列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                    2007-6-30                                           2006-12-31                                     
  类别              金额               比例          坏账准备           金额               比例          坏账准备      
  单项金额重大      33,050,003.87      34.40%        1,652,500.19       33,457,661.30      34.20%        1,672,883.06  
  的                                                                                                                   
  风险较大的        5,312,698.06       5.53%         5,312,698.06       5,366,139.16       5.49%         5,366,139.16  
  其他不重大的      57,722,588.17      60.07%        4,119,482.92       58,983,155.66      60.31%        4,028,251.40  
  合计              96,085,290.10      100%          11,084,681.17      97,806,956.12      100%          11,067,273.63 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)于2007年6月30日前五名欠款单位情况如下: 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                                            所欠金额                欠款时间               占总额比例        
  ALITENTRADINGCO.,LTD                                33,050,003.87           1年以内                34.40%            
  南通文凤化纤有限公司                                4,101,500.00            1年以内                4.27%             
  海安县中丰合成纤维厂                                3,338,147.07            1年以内                3.48%             
  浙江乐运化纤有限公司                                2,154,000.00            1年以内                2.24%             
  江门市新会区恒纶高新材料有限公司                    2,234,903.80            1年以内                2.32%             
  合计                                                44,878,554.74                                   46.71%           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)应收账款期末余额无持有本公司5%(含5%)以上股份的股东单位欠款。  
    4、预付账款
    (1)按账龄列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                  2007-6-30                                     2006-12-31                             
  账龄                            金额                        比例              金额                      比例         
  1年以内                         38,138,707.12               92.93%            94,142,799.76             94.86%       
  1-2年                           672,576.71                  1.64%             5,047,172.70              5.09%        
  2-3年                           2,182,619.23                5.32%             4,664.51                  -            
  3年以上                         42,169.50                   0.11%             52,353.12                 0.05%        
  合计                            41,036,072.56               100%              99,246,990.09             100.00%      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)预付账款中无持有本公司5%(含5%)以上有表决权股份的股东单位欠款。
    5、应收股利


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                2007-6-30                              2006-12-31                
  江门外海大桥有限公司                                13,001,320.90                          57,428,031.92             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应收股利本期比期初减少44,426,711.02元,系江门外海大桥有限公司于本期支付股利予本公司。
    6、其他应收款
    (1)按账龄列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                                                 2007-6-30                               2006-12-31              
  1年以内(含1年)                                     7,132,893.39                            13,607,494.09           
  1至2年(含2年)                                      327,383.34                              491,713.37              
  2至3年(含3年)                                      363,991.60                              29,176.50               
  3年以上                                              529,414.45                              533,409.12              
  合计                                                 8,353,683.29                            14,661,793.08           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)按类别列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                     2007-6-30                                           2006-12-31                                    
  类别               金额               比例          坏账准备           金额               比例           坏账准备    
  单项金额重大       0.00               0.00%         0.00               0.00               0.00%          0.00        
  的                                                                                                                   
  风险较大的         0.00               0.00%         0.00               0.00               0.00%          0.00        
  其他不重大的       8,353,683.29       100%          710,346.29         14,661,793.08      100%           919,828.35  
  合计               8,353,683.29       100%          710,346.29         14,661,793.08      100%           919,828.35  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)于2007年6月30日前五名欠款单位情况如下: 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                                              所欠金额               欠款时间             占总额比例         
  员工借款                                              2,292,628.09           1年以内              27.44%             
  广东电网公司江门新会供电局                            1,421,182.22           1年以内              17.01%             
  鹤山市产权交易服务中心                                703,043.00             1年以内              8.41%              
  新会市电力开发公司                                    500,000.00             3年以上              5.99%              
  中国化学纤维工业协会                                  205,000.00             1年以内              2.45%              
  合计                                                  5,121,853.31                                61.30%             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)其他应收款期末余额无持有本公司5%(含5%)以上股份的股东单位欠款。  
    7、存货及存货跌价准备
    (1)存货列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                       2007-6-30                                 2006-12-31                      
  库存商品                                   329,343,506.54                            170,131,899.47                  
  库存材料                                   103,906,905.38                            84,766,460.65                   
  在产品                                     38,259,142.02                             35,894,574.27                   
  在途物资                                   2,503.16                                  2,503.16                        
  低值易耗品                                                                           -                               
  包装物                                     134,212.07                                94,108.01                       
  合计                                       471,646,269.17                            290,889,545.56                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)存货跌价准备列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                                                  本期减少                                             
  项目                   2006-12-31            本期增加           转回               转销               2007-6-30      
  库存商品               3,893,854.25                                                                   3,893,854.25   
  库存材料               5,864,876.21                                                                   5,864,876.21   
  合计                   9,758,730.46          0.00               0.00               0.00               9,758,730.46   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    8、长期股权投资
    (1)长期股权投资列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     2006-12-31              本期增加                本期减少                2007-6-30           
  长期股权投资             10,162,628.76                                                           10,162,628.76       
  减:减值准备                                                                                                         
  长期股权投资净额         10,162,628.76           0.00                    0.00                    10,162,628.76       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)权益法核算的长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单       股权比例      初始投资       2006-12-31      本期权益调      累计权益       本期增(减      2007-6-30  
  位                           额                             整              调整           )                         
  广东通用       40.00%        4,000,000      2,772,628.                                                    2,772,628. 
  数字投资                     .00            76                                                            76         
  咨询有限                                                                                                             
  公司                                                                                                                 
  江门坚美       25.00%        2,690,154      0.00                                                          0.00       
  化纤纸业                     .65                                                                                     
  制品有限                                                                                                             
  公司                                                                                                                 
  广州美新       40.00%        200,000.0      200,000.00                                                    200,000.00 
  贸易发展                     0                                                                                       
  有限公司                                                                                                             
  合计                         6,890,154      2,972,628.                                                    2,972,628. 
                               .65            76                                                            76         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)成本法核算的长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位           股权比       初始投资额       2006-12-31       本期增加      本期减       2007-6-30             
                       例                                                           少                                 
  交通银行股份有       0.00499      2,390,000.0      2,390,000.0                                 2,390,000             
  限公司               %            0                0                                           .00                   
  广东发展银行股       0.01990      4,800,000.0      4,800,000.0                                 4,800,000             
  份有限公司           %            0                0                                           .00                   
  新会粤新热电联       30.00%       12,525,000.      0.00                                        0.00                  
  供有限公司                        00                                                                                 
  合计                              19,715,000.      7,190,000.0                                 7,190,000             
                                    00               0                                           .00                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
9、投资性房地产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                           2006-12-31              本期增加              本期减少              2007-6-30         
  一、原价合计                   30,203,443.25           0.00                  199,997.56            30,003,445.69     
  其中:房屋建筑物               14,432,932.25                                 199,997.56            14,232,934.69     
  土地使用权                     15,770,511.00                                                       15,770,511.00     
  二、累计折旧和累计摊销合计3,645,951.20                293,254.19                                  3,939,205.39      
  其中:房屋建筑物               2,542,015.22            135,549.05                                  2,677,564.27      
  土地使用权                     1,103,935.98            157,705.14                                  1,261,641.12      
  三、投资性房地产减值准备累计金额合计0                                                              0.00              
  其中:房屋建筑物               0.00                                                                0.00              
  土地使用权                     0.00                                                                0.00              
  四、投资性房地产账面价值合计26,557,492.05                                    493,251.75            26,064,240.30     
  其中:房屋建筑物               11,890,917.03                                 335,546.61            11,555,370.42     
  土地使用权                     14,666,575.02                                 157,705.14            14,508,869.88     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
10、固定资产及累计折旧


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                2006-12-31             本期增加            本期减少            2007-6-30         
  一、原价合计                        1,772,585,631.47       60,302,510.79       1,230,029.01        1,831,658,113.25  
  其中:房屋建筑物                     276,936,863.55         1,757,477.15        889,493.84          277,804,846.86    
  通用设备                            57,944,363.44                              225,104.02          57,719,259.42     
  运输工具                            9,036,573.20           420,000.00                              9,456,573.20      
  专用设备                            1,409,274,220.03       57,650,755.42       4,242.00            1,466,920,733.45  
  其他设备                            19,393,611.25          474,278.22          111,189.15          19,756,700.32     
  二、累计折旧合计                    687,241,384.88         50,547,420.97       86,088.24           737,702,717.61    
  其中:房屋建筑物                     81,437,090.80          4,111,313.03                            85,548,403.83     
  通用设备                            23,018,012.89          1,500,538.90        72,303.58           24,446,248.21     
  运输工具                            4,125,894.67           329,340.37                              4,455,235.04      
  专用设备                            570,266,133.92         44,089,832.50       3,754.69            614,352,211.73    
  其他设备                            8,394,252.60           516,396.17          10,029.97           8,900,618.80      
  三、固定资产减值准备累计金额合计20,381,368.31              0.00                0.00                20,381,368.31     
  其中:房屋建筑物                     6,208,883.49                                                   6,208,883.49      
  通用设备                            273,171.52                                                     273,171.52        
  运输工具                            73,178.04                                                      73,178.04         
  专用设备                            12,828,440.83                                                  12,828,440.83     
  其他设备                            997,694.43                                                     997,694.43        
  四、固定资产账面价值合计            1,064,962,878.28       60,302,510.79       51,691,361.74       1,073,574,027.33  
  其中:房屋建筑物                     189,290,889.26         1,757,477.15        5,000,806.87        186,047,559.54    
  通用设备                            34,653,179.03                              1,653,339.34        32,999,839.69     
  运输工具                            4,837,500.49           420,000.00          329,340.37          4,928,160.12      
  专用设备                            826,179,645.28         57,650,755.42       44,090,319.81       839,740,080.89    
  其他设备                            10,001,664.22          474,278.22          617,555.35          9,858,387.09      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
上述固定资产中已用于抵押的设备账面原值:通用设备7,518,938.54元,专用设备680,707,214.87元,其他设备5,098,813.84元,合计693,324,967.25元。
    本期从在建工程转入固定资产人民币57,541,110.37元。
    11.在建工程


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程项目名称         2006-12-31(其  本期增加(其中  本期转入固定资  其他减少(其中  2007-06-30(其  资金来源      项目  
                       中:利息资本化  :利息资本化金  产(其中:利息资  :利息资本化金  中:利息资本化                进度  
                       金额)          额)            本化金额)       额)            金额)                              
  组建技术研究中心     997,966.90                                    997,966.90     0.00           自有资金            
  纺丝工程及技改工程   74,508,934.07  3,248,414.55(  4,963,278.81    -              72,794,069.81  银行借款及自  99%   
                       (1,113,381.58  548,740.19)                                   (1,662,121.77  有资金              
                       )                                                            )                                  
  厂区扩建整改工程     14,525,741.97  1,679,530.37   1,736,926.14    12,120,000.00  2,348,346.20   自有资金      99%   
  织造工程             1,926,577.25   1,010,019.97   -               18,477.00      2,918,120.22   自有资金      90%   
  公司10KV电源改造工   0.00           4,280,177.55                                  4,280,177.55   自有资金      90%   
  程                                                                                                                   
  聚合工程             138,618,225.9  25,515,929.93  49,527,750.81(                 114,606,405.0  银行借款及自  99%   
                       4(5,408,094.0  (4,132,823.46  2,499,145.80)-                 6(7,041,771.7  有资金              
                       6)             )                                             2)                                 
  其他零星工程         3,145,214.80   5,838,478.13   1,313,154.61    852,361.76     6,818,176.56   自有资金            
  合计                 233,722,660.9  41,572,550.50  57,541,110.37(  13,988,805.66  203,765,295.4                      
                       3(6,521,475.6  (4,681,563.65  2,499,145.80)                  0(8,703,893.4                      
                       4)             )                                             9)                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    12、无形资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                        2006-12-31               本期增加               本期减少              2007-6-30          
  一、原价合计                38,848,990.25            698,124.28                                   39,547,114.53      
  其中:土地使用权            38,848,990.25            698,124.28                                   39,547,114.53      
  二、累计摊销合计            9,438,472.64             335,966.34                                   9,774,438.98       
  其中:土地使用权            9,438,472.64             335,966.34                                   9,774,438.98       
  三、无形资产减值准备累计金额合计                                                                                     
  其中:土地使用权                                                                                                     
  四、无形资产账面价值合计                                                                                             
  其中:土地使用权            29,410,517.61            698,124.28             335,966.34            29,772,675.55      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    13、递延所得税资产
    (1)已确认递延所得税资产列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                   2007-6-30                          2006-12-31                 
  资产准备形成的递延所得税资产                           2,040,250.98                       2,040,250.98               
  预提费用形成的递延所得税资产                           4,487,032.76                       4,487,032.76               
  合计                                                   6,527,283.74                       6,527,283.74               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)本公司之子公司新会新锦纺织有限公司、常德美华尼龙有限公司、鹤山市美华纺织有限公司由于尚有未弥补亏损,因此其计提的各项资产减值准备共计7,442,371.28元,未确认递延所得税资产。
    14、资产减值准备明细


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                                                 本期减少                                              
  项目                    2006-12-31           本期增加          转回              转销                 2007-6-30      
  一、坏账准备            13,331,446.40        339,634.40        531,708.92        1,344,344.42         11,795,027.46  
  其中:应收账款          11,067,273.63        339,634.40        322,226.86                             11,084,681.17  
  其他应收款              919,828.35                             209,482.06                             710,346.29     
  应收补贴款              1,344,344.42                                             1,344,344.42         0.00           
  二、存货跌价准备        9,758,730.46                                                                  9,758,730.46   
  其中:库存商品          3,893,854.25                                                                  3,893,854.25   
  库存材料                5,864,876.21                                                                  5,864,876.21   
  三、固定资产减值准      20,381,368.31                                                                 20,381,368.31  
  备                                                                                                                   
  其中:房屋建筑物        6,208,883.49                                                                  6,208,883.49   
  通用设备                273,171.52                                                                    273,171.52     
  运输设备                73,178.04                                                                     73,178.04      
  专用设备                12,828,440.83                                                                 12,828,440.83  
  其他设备                997,694.43                                                                    997,694.43     
  合计                    43,471,545.17        339,634.40        531,708.92        1,344,344.42         41,935,126.23  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
15、短期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                              2007-6-30                             2006-12-31                   
  抵押借款                                          170,000,000.00                        138,892,190.00               
  保证借款                                          177,869,512.11                        267,120,677.48               
  信用借款                                          259,217,194.49                        130,477,238.28               
  合计                                              607,086,706.60                        536,490,105.76               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
16、应付票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                               2007-6-30                            2006-12-31                   
  银行承兑汇票                                       110,000,000.00                       184,062,888.91               
  商业承兑汇票                                                                            20,000,000.00                
  信用证                                             93,350,005.86                        109,302,512.82               
  合计                                               203,350,005.86                       313,365,401.73               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应付票据期末余额无欠持有本公司5%(含5%)以上股份的股东单位款项。
    17、应付账款
    应付账款期末余额无欠持有本公司5%(含5%)以上股份的股东单位款项。
    18、预收账款
    预收账款期末余额无欠持有本公司5%(含5%)以上股份的股东单位款项。
    19、职工薪酬


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                  2006-12-31            本期增加             本期支付            2007-6-30       
  一、工资、奖金、津贴和补贴            2,619,509.87          33,729,704.11        34,983,771.11       1,365,442.87    
  二、职工福利费                        7,108,644.94          6,785,925.30         6,295,211.56        7,599,358.68    
  三、社会保险费                                              5,866,777.61         5,795,194..63       71,582.98       
  其中:1.医疗保险费                                         1,755,855.57         1,735,622.39        20,233.18       
  2.基本养老保险费                                           3,478,121.28         3,432,228.39        45,892.89       
  3.年金缴费                                                                                                          
  4.失业保险费                                               516,958.98           510,568.56          6,390.42        
  5.工伤保险费                                               115,073.34           116,006.85          -933.51         
  6.生育保险费                                               768.44               768.44                              
  四、住房公积金                                              1,211,963.00         1,211,085.00        878.00          
  五、工会经费和职工教育经费                                  497,564.73           326,100.25          171,464.48      
  六、非货币性福利                                                                                                     
  七、因解除劳动关系给予的补偿                                                                                         
  八、其他                                                                                                             
  其中:以现金结算的股份支付                                                                                           
  合计                                  9,728,154.81          48,091,934.75        48,611,362.55       9,208,727.01    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
20、应交税费


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                                               2007-6-30                             2006-12-31                  
  营业税                                             203.70                                247.50                      
  增值税                                             -18,585,336.38                        6,328,476.54                
  城市维护建设税                                     42,702.96                             215,829.10                  
  企业所得税                                         3,941,293.12                          3,567,421.54                
  土地使用税                                                                               244,770.00                  
  房产税                                             -270,042.36                           392,725.01                  
  其他                                               4574416.81                            4,247,696.48                
  合计                                               -10,296,762.15                        14,997,166.17               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
21、其他应付款
    其他应付款期末余额无欠持有本公司5%(含5%)以上股份的股东单位的款项。
    22、一年内到期的长期负债


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款单位                                               币种               借款条件           2007-6-30               
  星展银行(中国)有限公司广州分行                       美元折人民         抵押               2,500,000.0019,038,750. 
                                                         币                                    00                      
  中国工商银行股份有限公司江门新会支行                   人民币             抵押               18,800,000.00           
  中国工商银行股份有限公司江门新会支行                   人民币             抵押               15,000,000.00           
  合  计                                                                                     52,838,750.00           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
23、长期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款单位                                                  币种              借款条件           2007-6-30             
  中国建设银行股份有限公司新会支行                          人民币            担保               80,000,000.00         
  中国工商银行股份有限公司江门新会支行                      人民币            抵押               30,000,000.00         
  江门市区农村信用合作联社环市信用社                        人民币            担保               19,000,000.00         
  合  计                                                                                       129,000,000.00        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
24、股本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                  2006-12-31            本期增加               本期减少              2007-6-30         
  一、有限售条件的流通股          214,526,387.00                               132,688,413.00        81,837,974.00     
  其中:高管股                    26,387.00                                    6,595.00              19,792.00         
  国有法人持有股份                9,681,818.00                                 9,681,818.00          0.00              
  境内法人持有股份                204,818,182.00                               123,000,000.00        81,818,182.00     
  二、无限售条件的流通股          189,986,863.00        132,688,413.00                               322,675,276.00    
  其中:境内人民币普通股          189,986,863.00        132,681,818.00                               322,668,681.00    
     高管股                                          6,595.00                                     6,595.00          
  三、股份总数                    404,513,250.00        132,688,413.00         132,688,413.00        404,513,250.00    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
25、资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     2006-12-31              本期增加               本期减少                2007-6-30            
  股本溢价                 306,536,323.13                                                         306,536,323.13       
  股权投资准备             514,240.82                                                             514,240.82           
  其他资本公积             16,360,000.00                                                          16,360,000.00        
  合计                     323,410,563.95                                                         323,410,563.95       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司其他资本公积16,360,000.00元系政府政策性贴息及补助。
    26、盈余公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    2006-12-31              本期增加                 本期减少                2007-6-30           
  法定盈余公积            60,283,124.67                                                            60,283,124.67       
  任意盈余公积            4,294,245.44                                                             4,294,245.44        
  合计                    64,577,370.11                                                            64,577,370.11       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
27、未分配利润


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                       备注                             金额                     
  年初未分配利润                                                                              155,958,139.46           
  加:本年度净利润                                                                            16,377,891.05            
  减:本年度利润分配                                                                          0.00                     
  其中:提取法定盈余公积                                                                      0.00                     
  提取任意盈余公积                                                                            0.00                     
  应付普通股股利                                                                              0.00                     
  年末未分配利润                                                                              172,336,030.51           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
28、营业收入
    (1)分类列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                        2007年1-6月                               2006年1-6月                    
  主营业务收入                                1,174,081,061.41                          1,094,466,017.40               
  其他业务收入                                16,837,509.42                             24,709,352.00                  
  合计                                        1,190,918,570.83                          1,119,175,369.40               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)主营业务收入及成本按行业列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                               主                                   主                                  
                                               营                                   营                                  
                                               业                                   业                                  
                                               务                                   务                                  
                                               收                                   成                                  
                                               入                                   本                                  
                                                                                                                        
  项目                       20                20                20                 20                20                
                             07                06                07                 06                07                
                             年                年                年                 年                年                
                             1-                1-                1-                 1-                1-                
                             6                 6                 6                  6                 6                 
                             月                月                月                 月                月                
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
  化工行业                   79                79                76                 75                38                
                             8,                2,                0,                 2,                ,2                
                             34                93                04                 50                97                
                             7,                3,                9,                 6,                ,3                
                             16                56                80                 50                56                
                             0.                9.                3.                 8.                .8                
                             04                61                16                 16                8                 
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
  化纤行业                   1,                1,                1,                 95                37                
                             07                02                03                 9,                ,9                
                             6,                7,                8,                 17                20                
                             73                22                81                 8,                ,8                
                             3,                8,                2,                 26                00                
                             07                81                26                 4.                .6                
                             0.                3.                9.                 77                0                 
                             37                47                77                                                     
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
  纺织印染行业               53                6,                49                 9,                3,                
                             ,0                37                ,7                 53                28                
                             23                1,                43                 9,                0,                
                             ,9                12                ,4                 31                56                
                             98                9.                33                 5.                5.                
                             .5                94                .4                 54                10                
                             8                                   8                                                      
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
  公司内行业间               75                73                75                 73                                  
  相互抵消                   4,                2,                4,                 2,                                  
                             02                06                02                 06                                  
                             3,                7,                3,                 7,                                  
                             16                49                16                 49                                  
                             7.                5.                7.                 5.                                  
                             58                62                58                 62                                  
  合计                       1,                1,                1,                 98                79                
                             17                09                09                 9,                ,4                
                             4,                4,                4,                 15                98                
                             08                46                58                 6,                ,7                
                             1,                6,                2,                 59                22                
                             06                01                33                 2.                .5                
                             1.                7.                8.                 85                8                 
                             41                40                83                                                     
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
                                                                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)其他业务收入和其他业务支出列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                   其他业务收入                      其他业务支出                       其他业务利润                   
  项目             2007年1-6月      2006年1-6月      2007年1-6月      2006年1-6月       2007年1-6月       2006年1-6月  
  材料销售         340,410,455      103,250,472      334,160,587      100,205,886.      6,249,867.70      3,044,585.35 
                   .14              .09              .44              74                                               
  其他             1,855,541.2      1,456,526.0      1,212,856.9      895,286.19        642,684.21        561,239.88   
                   0                7                9                                                                 
  公司内相互       325,428,486      79,997,646.      325,428,486      79,997,646.1                                     
  抵消             .92              16               .92              6                                                
  合计             16,837,509.      24,709,352.      9,944,957.5      21,103,526.7      6,892,551.91      3,605,825.23 
                   42               00               1                7                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    29、营业税金及附加


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                          2007年1-6月                              2006年1-6月                   
  城建税                                        478,526.61                               165,163.08                    
  教育费附加                                    205,082.84                               70,784.18                     
  地方教育费附加                                1,044,989.76                             1,829,344.43                  
  合计                                          1,728,599.21                             2,065,291.69                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
30、财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                                    2007年1-6月                       2006年1-6月                
  利息支出                                                26,632,036.92                     22,792,249.81              
  减:利息收入                                            1,909,081.52                      539,874.882                
  汇兑损失                                                343,508.58                        231,854.63                 
  减:汇兑收益                                            9,762,028.03                      573,872.18                 
  银行手续费                                              3,357,920.47                      2,586,996.18               
  合计                                                    18,662,356.42                     24,497,353.56              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
31、资产减值损失


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                                    2007年1-6月                       2006年1-6月                
  坏账损失                                                -1,463,902.25                                                
  存货跌价损失                                                                                                         
  固定资产减值损失                                                                                                     
  合计                                                    -1,463,902.25                     0.00                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
32、投资收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                                    2007年1-6月                       2006年1-6月                
  权益法核算公司所有者权益变动额                                                                                       
  成本法核算联营公司分配利润                                                                                           
  股票投资收益                                            16,373.95                         5,469.04                   
  股权投资转让收益                                                                          7,974.38                   
  股权投资差额摊销                                                                          -100,258.57                
  合计                                                    16,373.95                         -86,815.15                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
33、营业外收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                    2007年1-6月                       2006年1-6月                
  索赔收入                                                1,712,457.43                                                 
  其他                                                    298,624.75                        63,788.77                  
  合计                                                    2,011,082.18                      63,788.77                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
34、营业外支出


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                    2007年1-6月                       2006年1-6月                
  处理固定资产净损失                                      166,499.96                        879.77                     
  捐赠支出                                                160,000.00                        190,000.00                 
  补偿费                                                  95,130.00                         51,450.00                  
  其他                                                    47,803.19                         84,875.21                  
  合计                                                    469,433.15                        327,204.98                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
35、政府补助


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                                    2007年1-6月                       2006年1-6月                
  财政拨款                                                                                                             
  财政贴息                                                                                                             
  税收返还                                                                                                             
  无偿划拨非货币性资产                                                                                                 
  合计                                                    0.00                              0.00                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
36、所得税费用
    所得税费用组成部分列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                                   2007年1-6月                       2006年1-6月                 
  按会计利润计算的所得税费用                             4,986,249.68                      5,368,281.19                
  加:本期永久性差异对应的所得税费用                     59,101.24                                                     
  加:以前年度汇算清缴所得税费用                                                                                       
  减:可抵扣时间性差异递延所得税                                                                                       
  合计                                                   5,045,350.92                      5,368,281.19                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
37、每股收益
    (1)基本每股收益
    2007年1-6月基本每股收益计算:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  基本每股收益          =   P               =   P                                                                      
                            S                   S0+S1+Si×Mi÷M0-Sj×Mj÷M0-Sk                                       
                        =   16,377,891.05                                                                              
                            404,513,250.00                                                                             
                        =   0.04                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2006年1-6月基本每股收益计算:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  基本每股收益          =   P               =   P                                                                      
                            S                   S0+S1+Si×Mi÷M0-Sj×Mj÷M0-Sk                                       
                        =   19,118,307.46                                                                              
                            404,513,250.00                                                                             
                        =   0.05                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)稀释每股收益
    2007年1-6月稀释每股收益计算:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  稀释每股收益          =   P+(已确认为费用的稀释性潜在普通股利息-转换费用)×(1-所得税率)                             
                            S0+S1+Si×Mi÷M0-Sj×Mj÷M0—Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数   
                        =   16,377,891.05                                                                              
                            404,513,250.00                                                                             
                        =   0.04                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2006年1-6月稀释每股收益计算:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  稀释每股收益          =   P+(已确认为费用的稀释性潜在普通股利息-转换费用)×(1-所得税率)                             
                            S0+S1+Si×Mi÷M0-Sj×Mj÷M0—Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数   
                        =   19,118,307.46                                                                              
                            404,513,250.00                                                                             
                        =   0.05                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其中:P为归属于公司普通股股东的净利润归属于普通股股东的净利润,不包括少数股东损益;S为发行在外的普通股加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增加股份下一月份起至报告期期末的月份数;Mj为减少股份下一月份起至报告期期末的月份数。
    38、现金流量表补充资料


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                    2007年1-6月               2006年1-6月        
  1.将净利润调节为经营活动现金流量:                                                                                   
  净利润                                                                  15,076,482.61             23,755,761.91      
  加:资产减值准备                                                        -1,463,902.25             -2,318,773.45      
  固定资产折旧、油气资产折耗、生产性生物资产折旧                          50,682,970.02             47,055,253.4       
  无形资产摊销                                                            493,671.48                462,830.44         
  长期待摊费用摊销                                                        83,128.02                 12,306.42          
  处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)        166,499.96                13,699.52          
  固定资产报废损失(收益以“-”号填列)                                                                               
  公允价值变动损失(收益以“-”号填列)                                                                               
  财务费用(收益以“-”号填列)                                          18,662,356.42             24,498,205.75      
  投资损失(收益以“-”号填列)                                          -16,373.95                86,815.15          
  递延所得税资产减少(增加以“-”号填列)                                                                             
  递延所得税负债增加(减少以“-”号填列)                                                                             
  存货的减少(增加以“-”号填列)                                        -180,756,723.61           -27,068,002.11     
  经营性应收项目的减少(增加以“-”号填列)                              86,495,712.31             -97,787,817.19     
  经营性应付项目的增加(减少以“-”号填列)                              13,968,727.01             103,390,823.71     
  其他                                                                    -1,459,146.02             3,261,645.49       
  经营活动产生的现金流量净额                                              1,933,402.00              75,349,929.29      
                                                                                                                       
  项目                                                                    2007年1-6月               2006年1-6月        
  2.不涉及现金收支的重大投资和筹资活动:                                                                               
  债务转为资本                                                                                                         
  一年内到期的可转换公司债券                                                                                           
  融资租入固定资产                                                                                                     
  3.现金及现金等价物净变动情况:                                                                                       
  现金的期末余额                                                          225,279,597.16            108,856,718.02     
  减:现金的期初余额                                                      211,734,738.75            83,189,362.87      
  加:现金等价物的期末余额                                                                                             
  减:现金等价物的期初余额                                                                                             
  现金及现金等价物净增加额                                                13,544,858.41             25,667,355.15      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
39、现金及现金等价物


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                    2007年1-6月               2006年1-6月        
  一、现金                                                                225,279,597.16            108,856,718.02     
  其中:库存现金                                                          841,894.82                781,855.31         
  可随时用于支付的银行存款                                                213,989,128.82            107,988,029.54     
  可随时用于支付的其他货币资金                                            10,448,573.52             86,833.17          
  可用于支付的存放中央银行款项                                                                                         
  存放同业款项                                                                                                         
  拆放同业款项                                                                                                         
  二、现金等价物                                                                                                       
  其中:三个月内到期的债券投资                                                                                         
  三、期末现金及现金等价物余额                                            225,279,597.16            108,856,718.02     
  其中:母公司或集团内子公司使用受限制的现金和现金等价物                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
40、收到的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                                      2007年1-6月                
  收外海大桥股息                                                                            44,426,711.02              
  收政府补贴款                                                                              1,344,344.42               
  收江会公路路桥款                                                                          12,120,000.00              
  员工还款                                                                                  1,495,135.00               
  存款利息                                                                                  665,261.71                 
  其他                                                                                      1,764,039.67               
  合计                                                                                      61,815,491.82              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
41、支付其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                                      2007年1-6月                
  运输费                                                                                    5,616,153.05               
  差旅费                                                                                    1,490,167.52               
  其他费用支出                                                                              14,287,898.73              
  支付往来款项                                                                              3,260,498.82               
  合计                                                                                      24,654,718.12              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
八、关联方关系及其交易
    (一)关联方概况
    存在控制关系的关联方
    与本公司存在控制关系的关联方,包括已于附注“六、1”列示的存在控制关系的关联公司及下列存在控制关系的本公司股东。


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称        注册地      注册资本         拥有本公司       主营业务        与本公司       经济性质       法定代表 
                  址                           股份比例                         关系                          人       
  广东天健实      江门市      人民币15000      20.23%           本企业产品      控股股东       民营           梁广义   
  业集团有限                  万元                              及相关技术                                             
  公司                                                          出口                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(二)关联方交易事项
    1、销售货物
    本报告期内不存在需披露的对关联方的销售交易。
    2、采购货物
    本报告期内不存在需披露的对关联方的采购交易。
    3、担保事项
    本报告期内不存在需披露的对关联方的担保事项。
    (三)关联方应收应付款项余额
    本报告期内不存在需披露的关联方应收应付款项余额。
    九、或有事项
    本报告期内本公司不存在应披露而未披露的或有事项。
    十、资产负债表日后事项
    截至本报告批准日,本公司没有需要特别说明的资产负债表日后事项。
    十一、承诺事项
    本报告期内本公司没有需要特别说明的承诺事项。
    十二、其他重大事项
    本报告期内本公司没有需要特别说明的其他重大事项。
    十三、补充资料
    1、根据《公开发行证券公司信息披露编制规则第9号—净资产收益率和每股收益的计算及披露》的有关规定,本公司净资产收益率和每股收益情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期利润                          净资产收益率                                 每股收益                            
                                      全面摊薄                加权平均             基本                 稀释           
  归属于公司普通股股东的净利润        1.73%                   1.73%                0.04                 0.04           
  扣除非经常性损益后归属于公司普      1.60%                   1.60%                0.04                 0.04           
  通股股东的净利润                                                                                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、非经营性损益明细表


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                                   2007年1-6月                   
  非经营性损益项目(损失以“-”列示):                                                                                
  1、非流动资产处置损益                                                                  -166,499.96                   
  2、越权审批或无正式批准文件的税收返还、减免                                                                          
  3、计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定                                                  
  额或定量享受的政府补助除外                                                                                           
  4、计入当期损益的对非金融企业收取的资金占用费,但经国家有关部门批准                                                  
  设立的有经营资格的金融机构对非金融企业收取的资金占用费除外                                                           
  5、企业合并的合并成本小于合并时应享有被合并单位可辨认净资产公允价值                                                  
  产生的损益                                                                                                           
  6、非货币性资产交换损益                                                                                              
  7、委托投资损益                                                                                                      
  8、因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备                                                            
  9、债务重组损益                                                                                                      
  10、企业重组费用                                                                                                     
  11、交易价格显失公允的交易产生的超过公允价值部分的损益                                                               
  12、同一控制下企业合并产生的子公司期初至合并日的当期净损益                                                           
  13、与公司主营业务无关的预计负债产生的损益                                                                           
  14、除上述各项之外的其他营业外收支净额                                                 1,708,148.99                  
  15、其他                                                                                                             
  非经营性损益项目合计                                                                   1,541,649.03                  
  减:所得税费用                                                                         293,334.09                    
  影响净利润                                                                             1,248,314.94                  
  影响少数股东损益                                                                       0.00                          
  影响归属于母公司股东净利润                                                             1,248,314.94                  
  扣除非经营性损益后归属于母公司的净利润                                                 15,129,576.11                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    八、备查文件
    载有董事长签名的半年度报告文本。
    载有法定代表人、主管会计工作的负责人、会计机构负责人签名并盖章的财务报告文本。
    报告期内在《证券时报》上公开披露的公司文件文本。
    4、其他有关资料。
    
    
                   广东新会美达锦纶股份有限公司董事会
                                         2007年8月25日