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2020年05月29日 星期五

美达股份(000782)公告正文

美达股份:2012年半年度报告摘要

公告日期:2012-08-28

                                                           广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
                 证券代码:000782        证券简称:美达股份              公告编号:2012-046
                             2012年半年度报告摘要
                                         一、重要提示
    本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、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。
    除下列董事外,其他董事亲自出席了审议本次半年报的董事会会议
    未亲自出席董事姓名 未亲自出席董事职务 未亲自出席会议原因                                被委托人姓名
    梁宗强                     董事                      因公出差                       梁伟东
    梁瑞伦                     董事                      因公出差                       梁伟东
    公司半年度财务报告已经立信会计师事务所(特殊普通合伙)审计并被出具了标准无保留意见的审计报告。
    公司负责人梁伟东、主管会计工作负责人朱明辉及会计机构负责人(会计主管人员)朱明辉声明:保证半年度报告中财务报告的真实、完整。
                                       二、公司基本情况(一)基本情况简介
    A 股简称                                                             美达股份
    A 股代码                                                              000782
    上市证券交易所                                                   深圳证券交易所
                                                董事会秘书                            证券事务代表
    姓名                                              胡振华                                  谭景熙
    联系地址                                广东江门新会江会公路上浅口              广东江门新会江会公路上浅口
    电话                                           07506107981                             07506103091
    传真                                           07506107975                             07506103091
    电子信箱                                  meida@meidanylon.com                       tan0022@163.com(二)主要财务数据和指标1、主要会计数据和财务指标
       以前报告期财务报表是否发生了追溯调整                                         □ 是 √ 否
                                                                                             本报告期末
                                           本报告期末             上年度期末
                                                                                          比上年度期末增减
    总资产(元)                              1,908,390,655.94        2,363,692,070.90                     -19.26%
    归属于上市公司股东的所有者权益(元)      1,022,250,796.61        1,018,179,552.10                           0.4%
    股本(股)                                  404,513,250.00           404,513,250.00                           0%
                                                              广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    归属于上市公司股东的每股净资产(元/股)                    2.53                   2.52                        0.4%
    资产负债率(%)                                        43.22%                    54.37%       下降 11.15 个百分点
                                           报告期(1-6 月)           上年同期            本报告期比上年同期增减
    营业总收入(元)                             1,981,642,553.21        2,237,648,945.79                      -11.44%
    营业利润(元)                                  20,673,092.59           77,974,041.89                      -73.49%
    利润总额(元)                                  23,983,161.65           79,799,711.40                      -69.95%
    归属于上市公司股东的净利润(元)                19,815,770.21           68,352,082.21                      -71.01%归属于上市公司股东的扣除非经常性损益
                                                17,399,276.16           66,676,385.63                       -73.9%的净利润(元)
    基本每股收益(元/股)                                   0.049                    0.169                     -71.01%
    稀释每股收益(元/股)                                   0.049                    0.169                     -71.01%
    加权平均净资产收益率(%)                               1.94%                    7.32%                      -5.38%扣除非经常性损益后的加权
                                                        1.71%                    7.14%                      -5.43%平均净资产收益率(%)
    经营活动产生的现金流量净额(元)                 8,210,905.87         -174,792,843.15                      104.69%
    每股经营活动产生的现金流量净额(元/股)                    0.02                  -0.43                     104.65%2、非经常性损益项目
    √ 适用 □ 不适用
                            非经常性损益项目                                 年初到报告期末金额(元)       说明
    非流动资产处臵损益                                                                            -44,002.08越权审批或无正式批准文件的税收返还、减免
    计入当期损益的政府补助                                                                      3,385,540.34计入当期损益的对非金融企业收取的资金占用费企业取得子公司、联营企业及合营企业的投资成本小于取得投资时应享有被投资单位可辨认净资产公允价值产生的收益非货币性资产交换损益委托他人投资或管理资产的损益因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备债务重组损益企业重组费用,如安臵职工的支出、整合费用等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与公司正常经营业务无关的或有事项产生的损益除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及处臵交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益单独进行减值测试的应收款项减值准备转回对外委托贷款取得的损益采用公允价值模式进行后续计量的投资性房地产公允价值变动产生的损益根据税收、会计等法律、法规的要求对当期损益进行一次性调整对当期损益的影响受托经营取得的托管费收入
    除上述各项之外的其他营业外收入和支出                                                          -31,469.20其他符合非经常性损益定义的损益项目
                                                              广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    少数股东权益影响额                                                                               627,173.78
    所得税影响额                                                                                     266,401.23
    合计                                                                                           2,416,494.05       --3、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
       □ 适用 √ 不适用4、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
       □ 适用 √ 不适用
                                三、股本变动及股东情况(一)股本变动情况表
       □ 适用 √ 不适用(二)前10名股东、前10名无限售条件股东/流通股股东持股情况表
       前 10 名股东、前 10 名无限售条件股东持股情况表
    股东总数                                                                           51,668前十名股东持股情况
                                                                               持有有限售条          质押或冻结情况
         股东名称(全称)           股东性质       持股比例       持股总数
                                                                                 件股份数量     股份状态          数量
                                                                                              质押                80,000,000
    广东天健实业集团有限公司        境内非国有法人         20.23% 81,818,182            0
                                                                                              冻结                2,547,770
    建投中信资产管理有限责任公司    境内非国有法人          2.47% 10,000,000            0
    中国华融资产管理公司            国有法人                1.68% 6,800,000             0
    韩小梅                          境内自然人              0.84% 3,384,300             0
    谢演灵                          境内自然人              0.67% 2,706,200             0中国对外经济贸易信托有限公司-
                               境内非国有法人           0.63% 2,552,700             0诺安基金狮子王集合信托
    何嘉烽                          境内自然人              0.27% 1,108,307             0广发证券股份有限公司客户信用交
                               境内非国有法人           0.24%       968,175         0易担保证券账户
    刘丽                            境内自然人                 0.2%     803,100         0
    刘健                            境内自然人                 0.2%     791,700         0前十名无限售条件股东持股情况
                                                                                              股份种类及数量
                     股东名称                    持有无限售条件股份数量
                                                                                   种类                    数量
    广东天健实业集团有限公司                                          81,818,182       A股                            81,818,182
                                                                  广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    建投中信资产管理有限责任公司                                       10,000,000       A股                         10,000,000
    中国华融资产管理公司                                                6,800,000       A股                          6,800,000
    韩小梅                                                              3,384,300       A股                          3,384,300
    谢演灵                                                              2,706,200       A股                          2,706,200中国对外经济贸易信托有限公司-诺安基金狮子王
                                                                    2,552,700       A股                          2,552,700集合信托
    何嘉烽                                                              1,108,307       A股                          1,108,307
    广发证券股份有限公司客户信用交易担保证券账户                           968,175      A股                            968,175
    刘丽                                                                   803,100      A股                            803,100
    刘健                                                                   791,700      A股                            791,700
                                                  广东天健实业集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;未知其他股东之上述股东关联关系或(及)一致行动人的说明
                                                  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。(三)控股股东及实际控制人变更情况
       □ 适用 √ 不适用
                        四、董事、监事和高级管理人员情况(一)董事、监事和高级管理人员持股变动
                                                                     其中:持有限 期末持有股
                         期初持股数 本期增持股 本期减持股 期末持股数
    姓名          职务                                                制性股票数 票期权数量                 变动原因
                           (股)   份数量(股)份数量(股) (股)
                                                                       量(股)     (股)
                                         五、董事会报告
    (一)主营业务分行业、产品情况表                                                                    单位:元
                                                  主营业务分行业情况
                                                                       营业收入比上年 营业成本比上      毛利率比上年同期
       分行业       营业收入           营业成本          毛利率
                                                                           同期增减   年同期增减              增减
    化工行业         1,440,571,919.52   1,401,221,529.73      2.73%            -7.94%         -6.14%       减少 1.87 个百分点
    化纤行业         1,125,054,915.51   1,030,772,058.65      8.38%            -8.61%         -6.36%       减少 2.2 个百分点
    纺织印染行业       65,022,530.75      62,259,476.26       4.25%           -19.15%         -16.02%      减少 3.55 个百分点
    其他               29,181,258.25      26,448,221.46       9.37%            88.71%         78.45%       增加 5.22 个百分点公司内行业间相
                 -687,114,104.76    -687,114,104.76          0%            2.65%           2.65%                       0%互抵销
                                                                                                        主营业务产品情况
                                                                       营业收入比上年 营业成本比上      毛利率比上年同期
       分产品            营业收入           营业成本     毛利率
                                                                           同期增减   年同期增减              增减
    切片             1,440,571,919.52   1,401,221,529.73      2.73%            -7.94%         -6.14%       减少 1.87 个百分点
    锦纶丝           1,125,054,915.51   1,030,772,058.65      8.38%            -8.61%         -6.36%       减少 2.2 个百分点
    纺织印染布         65,022,530.75      62,259,476.26       4.25%           -19.15%         -16.02%      减少 3.55 个百分点
                                                              广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    其他               29,181,258.25    26,448,221.46    9.37%             88.71%         78.45%       增加 5.22 个百分点公司内产品间相
                 -687,114,104.76   -687,114,104.76       0%            2.65%          2.65%互抵销
    主要产品毛利率下降,主要原因是公司原材料价格下跌,产品价格下跌幅度大于原材料价格下跌幅度,导致公司产品毛利减少。(二)主营业务分地区情况
                                                                                                         单位:元
                 地区                            营业收入                        营业收入比上年同期增减
                 广东                         655,407,965.47                              3.79%
                 福建                         242,409,969.55                              71.72%
                 江浙                         554,901,512.88                              18.46%
                 境外                         286,985,187.92                              -0.21%
                 其他                         233,011,883.45                             -65.88%(三)主营业务及其结构发生重大变化的原因说明
       □ 适用 √ 不适用(四)主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明
    √ 适用 □ 不适用
    主要原因是公司原材料价格下跌,产品价格下跌幅度大于原材料价格下跌幅度,导致公司产品毛利减少。(五)利润构成与上年相比发生重大变化的原因分析
       □ 适用 √ 不适用(六)募集资金使用情况
       1、募集资金使用情况对照表
       □ 适用 √ 不适用
       2、变更募集资金投资项目情况表
       □ 适用 √ 不适用(七)董事会下半年的经营计划修改计划
       □ 适用 √ 不适用(八)对2012年1-9月经营业绩的预计
    预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明
                                                           广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    □适用√不适用(九)董事会对会计师事务所本报告期“非标准审计报告”的说明
    □ 适用 √ 不适用(十)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明
    √适用 □ 不适用
    立信会计师事务所(特殊普通合伙)为本公司 2011 年度审计报告出具了带强调事项段的无保留意见审计报告。强调事项为:我们提醒财务报表使用者关注,如财务附注十一中所述,由于公司控股公司天健集团发生股东纠纷,且对抗、矛盾不断升级,导致截至财务报表批准日,公司董事会换届工作仍无法完成,因担心公司董事会无延续性和经营团队的不稳定,相关合作银行,陆续采取冻结授信额度的风险控制措施,已直接影响了公司正常的生产经营。公司管理层和有关部门正采取措施积极消除该事件对公司的影响。
    2012 年以来,广东证监局、深圳证券交易所以及广东省纺织协会、江门市人民政府、新会区人民政府等各有关部门,对本公司面临的困境和问题高度关注,给予了有力的协调和指导,公司董事会也作出了较大努力。本公司控股股东天健集团股东已于 2012 年 6 月达成《析产总协议》,本公司控制权得以明确。本公司 7 届董事会已于 6 月 15 日顺利产生。目前,本公司银行授信额度已全面恢复,开车率已回复到正常水平,生产经营稳定,公司将进入持续发展的健康轨道。
                                          六、重要事项(一)收购、出售资产及资产重组
    1、收购资产
    □适用 √不适用
                                  自购买日 自本期初                                           该资产为
                                                                                                          与交易对
                                  起至报告 至报告期                   所涉及的     所涉及的   上市公司
    交易对方                                                                                                  方的关联
         被收购或        交易价格 期末为上 末为上市 是否为关 资产收购 资产产权     债权债务   贡献的净
    或最终控          购买日                                                                                  关系(适
         臵入资产        (万元) 市公司贡 公司贡献 联交易 定价原则 是否已全       是否已全   利润占利
    制方                                                                                                    用关联交
                                  献的净利 的净利润                     部过户       部转移   润总额的
                                                                                                          易情形)
                                  润(万元)(万元)                                          比例(%)
    2、出售资产情况
    □适用 √不适用
                                                                                              资产出售    与交易
                                  本期初起至                                       所涉及
                             交易                                       所涉及的              为上市公    对方的
                                  出售日该资 出售产生                              的债权
           被出售资          价格                     是否为关 资产出售 资产产权              司贡献的    关联关
    交易对方            出售日        产为上市公 的损益                                债务是
               产            (万                       联交易 定价原则 是否已全              净利润占    系(适用
                                  司贡献的净 (万元)                              否已全
                             元)                                         部过户              利润总额    关联交
                                  利润(万元)                                     部转移
                                                                                              的比例(%)   易情形)
                                                                广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    3、自资产重组报告书或收购出售资产公告刊登后,该事项的进展情况及对报告期经营成果与财务状况的影响
    □ 适用 √ 不适用(二)担保事项
    √ 适用 □ 不适用
                                                                                                             单位:万元
                                   公司对外担保情况(不包括对子公司的担保)
                                                                                                             是否为关
                   担保额度              实际发生日期
                                                                                                    是否履行 联方担保
    担保对象名称     相关公告     担保额度 (协议签署 实际担保金额         担保类型          担保期
                                                                                                      完毕     (是或
                   披露日期                  日)
                                                                                                               否)
    报告期内审批的对外担保额度                                 报告期内对外担保实际发生
    合计(A1)                                                 额合计(A2)
    报告期末已审批的对外担保额                                 报告期末实际对外担保余额
    度合计(A3)                                               合计(A4)
                                              公司对子公司的担保情况
                                                                                                             是否为关
                   担保额度              实际发生日期
                                                                                                    是否履行 联方担保
    担保对象名称     相关公告     担保额度 (协议签署 实际担保金额         担保类型          担保期
                                                                                                      完毕     (是或
                   披露日期                  日)
                                                                                                               否)
    新会德华尼龙切片 2011 年 01                2011 年 03 月                              2010 年至
                                  60,000                         40,000 抵押                           否       是
    有限公司         月 19 日                  07 日                                      2015 年
    报告期内审批对子公司担保额                                 报告期内对子公司担保实际
    度合计(B1)                                               发生额合计(B2)
    报告期末已审批的对子公司担                                 报告期末对子公司实际担保
                                       60,000                                                       40,000
    保额度合计(B3)                                           余额合计(B4)
                                      公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                   报告期内担保实际发生额合
    (A1+B1)                                                  计(A2+B2)
    报告期末已审批的担保额度合                                 报告期末实际担保余额合计
                                       60,000                                                       40,000
    计(A3+B3)                                                (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                          39.13%其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                        0直接或间接为资产负债率超过 70%的被担保对象提供的债务
                                                                                       0担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                  0
    上述三项担保金额合计(C+D+E)                                                          0
    未到期担保可能承担连带清偿责任说明                                                    无
    违反规定程序对外提供担保的说明                                                        无(三)非经营性关联债权债务往来
    是否存在非经营性关联债权债务往来
                                                        广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    □ 是 √□ 否(四)重大诉讼仲裁事项
    √ 适用 □ 不适用
    2011 年 11 月 7 日,公司以广东通用数字投资咨询有限公司及广东太平洋技术创业有限公司,侵害公司财产安全为由,向深圳市福田区人民法院提起诉讼。深圳市福田区人民法院于 2011 年 11 月 10 日,以 2011 深福法民二初字第 9049 号决定立案受理。
    侵害公司财产安全的原因是:2011 年 8 月 29 日,广东通用数字投资咨询有限公司向公司《回函》,声称其所持香雪制药股份系代客户 IDG Technology Venture Investments,LP 持有,该股份对应全部权益归客户所有。广东通用数字投资咨询有限公司字所持有香雪制药 648万股将可于 2011 年 12 月 15 日上市流通。按 2011 年 11 月 11 日香雪制药收市价格 13.60元/股计,诉讼所涉及的 40%权益价值约为 3500 万元。
       截止公司董事会财务报告报出日,该案件尚未进行判决。(五)其他重大事项及其影响和解决方案的分析说明
    √ 适用 □ 不适用
    1、本公司已于 2011 年 10 月 11 日发布董事会公告,天健集团董事长梁广义先生、董事梁少勋先生,因涉嫌单位行贿,被司法机关采取强制措施。本公司已于 2012 年 4 月 27 日发布董事会公告,天健集团董事梁伟东亦因涉嫌天健集团上述案件,于 2011 年 9 月 16 日办理取保候审。本公司已于 2012 年 6 月 11 日发布董事会公告,梁广义、梁少勋、梁伟东涉嫌挪用资金案,被公安机关立案侦查。
    2、2012 年 6 月 5 日,本公司公告,经中国国际经济贸易仲裁委员会华南分会(2012)中国贸仲深裁字第 D70 号《裁决书》确认,梁广义自 2011 年 7 月 20 日起对从梁少勋受让的天健集团 33.33%股权及梁少勋间接持有的天健集团属下公司的全部股权。梁广义或梁广义的授权代表自 2011 年 7 月 20 日起,有权行使天健集团 66.67%股权的股东权利。据此,梁广义现为天健集团实际控制人。
    3、2012 年 6 月 8 日,本公司收到天健集团送达的,梁广义(授权委托人张崇彬)与梁伟东 2012 年 6 月 8 日签订的《梁广义及梁少勋及梁伟东 关于广东天健实业集团有限公司的析产总协议》。根据上述协议,梁伟东将成为天健集团以及美达股份实际控制人。因上述事项涉及本公司实际控制人拟发生较大变化,本公司董事会将督促相关信息披露义务人,按照《上市公司收购管理办法》等规则及时履行后续信息披露。目前,上述析产总协议正在履行中。
    1、证券投资情况
    □ 适用 √ 不适用
    证券投资情况的说明
    2、持有其他上市公司股权情况
    √ 适用 □ 不适用
                       最初投资成本 占该公司 期末账面价值   报告期损益 报告期所有
    证券代码   证券简称                                                              会计核算科目   股份来源
                         (元)     股权比例)   (元)       (元)   者权益变动
    601328      交通银行   2,390,000.00   0.005% 10,011,540.70 185,725.80 185,725.80 长期股权投资 购买
                                                             广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    合计                     2,390,000.00    --    10,011,540.70 185,725.80 185,725.80          --            --
       持有其他上市公司股权情况的说明
       3、报告期内资金被占用情况及清欠进展情况
    □ 适用 √ 不适用
    截止报告期末,上市公司未完成非经营性资金占用的清欠工作的,董事会提出的责任追究方案
    □ 适用 √ 不适用
       4、承诺事项履行情况
    上市公司及其董事、监事和高级管理人员、公司持股 5%以上股东及其实际控制人等有关方在报告期内或持续到报告期内的以下承诺事项
    □ 适用 √ 不适用
       5、董事会本次利润分配或资本公积金转增预案
       □ 适用 √ 不适用
       6、其他综合收益细目
                                                                                                      单位:元
                            项目                                    本期发生额               上期发生额
    1.可供出售金融资产产生的利得(损失)金额                                    185,725.80             168,841.62
    减:可供出售金融资产产生的所得税影响                                        -27,858.87              42,210.41前期计入其他综合收益当期转入损益的净额
    小计                                                                        157,866.93             126,631.212.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额小计3.现金流量套期工具产生的利得(或损失)金额减:现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整额小计
    4.外币财务报表折算差额                                                      278,137.37             808,932.90减:处臵境外经营当期转入损益的净额
    小计                                                                        278,137.37             808,932.905.其他减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额小计
                                                            广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    合计                                                                       436,004.30              935,564.11(六)报告期接待调研、沟通、采访等活动登记表
                                                                                        谈论的主要内容及提供
       接待时间            接待地点       接待方式        接待对象类型      接待对象
                                                                                                的资料2012 年 01 月 01 日
                    公司              电话沟通       个人                 中小投资者    公司经营情况-06 月 30 日
                                           七、财务报告(一)审计意见
       半年报是否经过审计
       √ 是 □ 否
    审计意见类型                                         标准无保留意见
    审计报告签署日期                                     2012 年 8 月 25 日
    审计机构名称                                         立信会计师事务所
    审计报告文号                                         信会师报字[2012]第 410327 号
                                            审 计 报 告广东新会美达锦纶股份有限公司全体股东:
    我们审计了后附的广东新会美达锦纶股份有限公司(以下简称贵公司)财务报表,包括2012 年 6 月 30 日的资产负债表和合并资产负债表、2012 年 1 月 1 日至 2012 年 6 月 30 日止的利润表和合并利润表、2012 年 1 月 1 日至 2012 年 6 月 30 日止的现金流量表和合并现金流量表、2012 年 1 月 1 日至 2012 年 6 月 30 日止的所有者权益变动表和合并所有者权益变动表以及财务报表附注。
    一、管理层对财务报表的责任
    编制和公允列报财务报表是贵公司管理层的责任。这种责任包括:(1)按照企业会计准则的规定编制财务报表,并使其实现公允反映;(2)设计、执行和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大错报。
    二、注册会计师的责任
    我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守中国注册会计师职业道德守则,计划和执行审计工作以对财务报表是否不存在重大错报获取合理保证。
    审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,注册会计师考虑与财务报表编制和公允列报相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。
    我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。
                                                     广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    三、审计意见
    我们认为,贵公司财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了贵公司 2012 年 6 月 30 日的财务状况以及 2012 年 1 月 1 日至 2012 年 6 月 30 日止的经营成果和现金流量。
    立信会计师事务所(特殊普通合伙)       中国注册会计师:王乐栋
                                                中国注册会计师:冯金刚
                                   中国〃上海                             二○一二年八月二十五日(二)财务报表
    是否需要合并报表:
    √ 是 □ 否
    1、合并资产负债表编制单位: 广东新会美达锦纶股份有限公司
                                                                                                单位: 元
              项目          附注                期末余额                         期初余额流动资产:
    货币资金                                           209,834,084.47                   303,037,597.51
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                           172,666,638.50                   321,609,766.83
    应收账款                                            89,699,519.58                   132,094,688.95
    预付款项                                            50,827,050.03                   114,849,881.14
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                              2,388,877.60                     2,250,764.48
    买入返售金融资产
    存货                                               305,645,033.31                   405,776,577.64
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                         831,061,203.49                 1,279,619,276.55非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                                    14,053,252.20                    13,867,526.40
    持有至到期投资
    长期应收款
                                 广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    长期股权投资                    83,004,500.52                     83,004,500.52
    投资性房地产                    17,092,621.56                     17,348,614.92
    固定资产                        838,950,359.58                   887,709,379.17
    在建工程                        70,568,352.25                     28,053,169.18
    工程物资                        14,432,201.74                     12,364,899.54
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                        26,944,735.39                     27,290,802.07
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                  12,283,429.21                     14,433,902.55
    其他非流动资产
    非流动资产合计                  1,077,329,452.45                 1,084,072,794.35
    资产总计                        1,908,390,655.94                 2,363,692,070.90流动负债:
    短期借款                        291,310,057.72                   346,410,732.61
    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                        228,192,412.66                   564,269,563.45
    应付账款                        88,890,092.55                     81,724,305.61
    预收款项                        51,473,500.64                    108,713,188.03
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                    13,757,756.00                     33,179,059.11
    应交税费                        13,008,602.08                     30,292,159.57
    应付利息                          4,765,599.12                     5,498,696.16
    应付股利                        16,180,530.00
    其他应付款                      66,158,467.98                     61,228,626.24
    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            4,960,000.00                     9,920,000.00
    其他流动负债                      8,540,000.00                     6,400,000.00
    流动负债合计                      787,237,018.75                 1,247,636,330.78非流动负债:
    长期借款                        33,483,261.63                     35,224,542.40
    应付债券
    长期应付款
                                                   广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    专项应付款
    预计负债
    递延所得税负债                                      1,501,731.11                      1,473,872.24
    其他非流动负债                                      2,560,000.00                       730,731.00
    非流动负债合计                                    37,544,992.74                     37,429,145.64
    负债合计                                          824,782,011.49                 1,285,065,476.42
    所有者权益(或股东权益):
    实收资本(或股本)                              404,513,250.00                   404,513,250.00
    资本公积                                        331,123,875.94                   330,966,009.01
    减:库存股
    专项储备
    盈余公积                                        50,851,854.05                     50,851,854.05
    一般风险准备
    未分配利润                                      240,655,591.28                   237,020,351.07
    外币报表折算差额                                -4,893,774.66                     -5,171,912.03
    归属于母公司所有者权益合计                        1,022,250,796.61                 1,018,179,552.10
    少数股东权益                                    61,357,847.84                     60,447,042.38
    所有者权益(或股东权益)合计                      1,083,608,644.45                 1,078,626,594.48
    负债和所有者权益总计                              1,908,390,655.94                 2,363,692,070.90
    法定代表人:梁伟东             主管会计工作负责人:朱明辉              会计机构负责人:朱明辉
    2、母公司资产负债表                                                            单位: 元
               项目            附注          期末余额                          期初余额
    流动资产:
    货币资金                                        91,115,999.17                     77,210,596.33
    交易性金融资产
    应收票据                                        51,408,115.04                    112,820,824.61
    应收账款                                        23,154,152.48                     48,382,427.53
    预付款项                                        31,918,864.75                     73,989,131.82
    应收利息
    应收股利                                                                          18,902,700.00
    其他应收款                                          1,216,715.67                       890,253.28
    存货                                            115,455,575.31                   177,569,058.61
    一年内到期的非流动资产
    其他流动资产                                    230,962,475.60                   292,750,907.74
    流动资产合计                                      545,231,898.02                   802,515,899.92
    非流动资产:
    可供出售金融资产                                14,053,252.20                     13,867,526.40
    持有至到期投资
    长期应收款
    长期股权投资                                    682,139,798.17                   682,139,798.17
    投资性房地产                                    17,067,258.66                     17,322,632.28
                                   广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    固定资产                          220,565,302.19                   230,189,480.07
    在建工程                          20,997,212.88                      4,948,509.11
    工程物资                          14,323,076.94                     12,301,220.90
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                          18,075,359.49                     18,318,557.01
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                      3,012,353.56                     5,162,826.90
    其他非流动资产
    非流动资产合计                      990,233,614.09                   984,250,550.84
    资产总计                          1,535,465,512.11                 1,786,766,450.76流动负债:
    短期借款                          195,548,407.72                   233,291,217.61
    交易性金融负债
    应付票据                          211,094,122.89                   455,400,987.33
    应付账款                          30,568,908.07                     41,927,116.97
    预收款项                          30,789,553.16                     55,114,556.25
    应付职工薪酬                        3,458,077.93                    11,590,531.21
    应交税费                            5,008,455.95                    12,257,917.16
    应付利息                            2,797,562.33                     3,252,076.79
    应付股利                          16,180,530.00
    其他应付款                        52,614,375.38                     47,860,050.78
    一年内到期的非流动负债              4,960,000.00                     9,920,000.00
    其他流动负债                      134,802,870.48                    50,637,103.55
    流动负债合计                        687,822,863.91                   921,251,557.65非流动负债:
    长期借款                          22,640,000.00                     22,640,000.00
    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                      1,501,731.11                     1,473,872.24
    其他非流动负债
    非流动负债合计                      24,141,731.11                     24,113,872.24
    负债合计                            711,964,595.02                   945,365,429.89所有者权益(或股东权益):
    实收资本(或股本)                404,513,250.00                   404,513,250.00
    资本公积                          330,609,635.12                   330,451,768.19
    减:库存股
    专项储备
                                              广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    盈余公积                                   50,851,854.05                     50,851,854.05
    未分配利润                                 37,526,177.92                     55,584,148.63
    外币报表折算差额
    所有者权益(或股东权益)合计                 823,500,917.09                   841,401,020.87
    负债和所有者权益总计                       1,535,465,512.11                 1,786,766,450.76
      3、合并利润表                                                                    单位: 元
               项目              附注   本期金额                          上期金额
    一、营业总收入                               1,981,642,553.21                 2,237,648,945.79
    其中:营业收入                           1,981,642,553.21                 2,237,648,945.79
             利息收入
             已赚保费
             手续费及佣金收入
    二、营业总成本                               1,965,545,003.62                 2,161,455,853.90
    其中:营业成本                           1,840,699,419.57                 2,025,126,049.75
             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                        3,543,195.21                      3,530,931.34
             销售费用                          35,125,312.70                     35,629,963.68
             管理费用                          40,837,769.80                     82,563,278.60
             财务费用                          40,269,662.37                     14,240,538.53
             资产减值损失                          5,069,643.97                       365,092.00
    加    :公允价值变动收益
             投资收益                              4,575,543.00                      1,780,950.00其中:对联营企业的投资收益
             汇兑收益
    三、营业利润                                   20,673,092.59                     77,974,041.89
    加   :营业外收入                              3,398,058.14                      2,073,358.94
    减   :营业外支出                                87,989.08                        247,689.43
    其中:非流动资产处臵损失                         44,002.08                        151,743.39
    四、利润总额                                   23,983,161.65                     79,799,711.40
    减:所得税费用                                 3,256,585.98                      6,881,530.53
    五、净利润                                     20,726,575.67                     72,918,180.87
    其中:被合并方在合并前实现的净利润
    归属于母公司所有者的净利润                   19,815,770.21                     68,352,082.21
    少数股东损益                                    910,805.46                       4,566,098.66
                                                            广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    六、每股收益:                                         --                                  --
    (一)基本每股收益                                               0.049                                0.169
    (二)稀释每股收益                                               0.049                                0.169
    七、其他综合收益                                                436,004.30                           935,564.11
    八、综合收益总额                                             21,162,579.97                       73,853,744.98归属于母公司所有者的综合收益
                                                             20,251,774.51                       69,287,646.32总额
    归属于少数股东的综合收益总额                                    910,805.46                         4,566,098.66
    法定代表人:梁伟东                  主管会计工作负责人:朱明辉                 会计机构负责人:朱明辉
      4、母公司利润表                                                                              单位: 元
               项目                附注          本期金额                               上期金额
    一、营业收入                                            1,019,236,450.96                    1,076,519,812.03
    减:营业成本                                            964,603,136.87                  1,016,642,982.48
        营业税金及附加                                          939,112.73                           995,932.12
        销售费用                                             13,053,670.41                       10,860,465.60
        管理费用                                             19,875,418.18                       40,468,825.23
        财务费用                                             23,077,244.63                         4,689,498.56
        资产减值损失                                          3,221,030.66
    加:公允价值变动收益
        投资收益                                              4,575,543.00                         1,780,950.00
        其中:对联营企业和合营企业的投资收益
    二、营业利润                                                   -957,619.52                         4,643,058.04
    加:营业外收入                                            1,282,576.05                           538,314.89
    减:营业外支出                                               51,923.90                           188,011.66
    其中:非流动资产处臵损失                                      8,936.90                           168,011.66
    三、利润总额                                                    273,032.63                         4,993,361.27
    减:所得税费用                                            2,150,473.34                         3,662,151.62
    四、净利润                                                   -1,877,440.71                         1,331,209.65
    五、每股收益:                                         --                                  --
    (一)基本每股收益
    (二)稀释每股收益
    六、其他综合收益                                                157,866.93                           126,631.21
    七、综合收益总额                                             -1,719,573.78                         1,457,840.86
      5、合并现金流量表                                                                            单位: 元
                 项目                        本期金额                                 上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                   2,115,741,163.03                         2,130,158,683.99
    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
                                          广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    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
    处臵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                       7,737,261.98
    收到其他与经营活动有关的现金         8,484,516.03                        13,424,391.26
    经营活动现金流入小计               2,131,962,941.04                       2,143,583,075.25
    购买商品、接受劳务支付的现金   1,932,563,878.19                       2,147,045,508.17
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现金        89,319,023.52                        79,798,375.91
    支付的各项税费                      53,119,583.64                        52,659,599.79
    支付其他与经营活动有关的现金        48,749,549.82                        38,872,434.53
    经营活动现金流出小计               2,123,752,035.17                       2,318,375,918.40
    经营活动产生的现金流量净额               8,210,905.87                      -174,792,843.15二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金             4,575,543.00                         1,780,950.00
    处臵固定资产、无形资产和其他
                                                                                983,900.00长期资产收回的现金净额
    处臵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                     4,575,543.00                         2,764,850.00
    购建固定资产、无形资产和其他
                                        37,257,184.77                        20,040,184.99长期资产支付的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                    37,257,184.77                        20,040,184.99
    投资活动产生的现金流量净额              -32,681,641.77                      -17,275,334.99三、筹资活动产生的现金流量:
    吸收投资收到的现金
    其中:子公司吸收少数股东投资收到的现金
                                                广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    取得借款收到的现金                        238,269,150.59                         406,115,594.87
    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                          238,269,150.59                         406,115,594.87
    偿还债务支付的现金                        270,549,858.11                         262,780,696.63
    分配股利、利润或偿付利息支付
                                              35,953,723.59                          20,133,873.26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                3,157,096.33
    筹资活动现金流出小计                          309,660,678.03                         282,914,569.89
    筹资活动产生的现金流量净额                    -71,391,527.44                         123,201,024.98四、汇率变动对现金及现金等价物的
                                                2,658,750.30影响
    五、现金及现金等价物净增加额                  -93,203,513.04                         -68,867,153.16
    加:期初现金及现金等价物余额              303,037,597.51                         409,346,991.61
    六、期末现金及现金等价物余额                  209,834,084.47                         340,479,838.45
    6、母公司现金流量表
                                                                                           单位: 元
              项目                 本期金额                               上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金         1,081,729,678.18                       1,018,138,845.85
    收到的税费返还
    收到其他与经营活动有关的现金                2,982,576.05                           7,380,629.18
    经营活动现金流入小计                     1,084,712,254.23                       1,025,519,475.03
    购买商品、接受劳务支付的现金              918,722,408.60                    1,032,252,700.45
    支付给职工以及为职工支付的现金              39,782,594.58                          34,794,254.88
    支付的各项税费                            19,995,923.86                          19,534,036.36
    支付其他与经营活动有关的现金              53,165,760.82                          11,258,787.25
    经营活动现金流出小计                     1,031,666,687.86                       1,097,839,778.94
    经营活动产生的现金流量净额                    53,045,566.37                          -72,320,303.91二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金                  23,478,243.00                            1,780,950.00
    处臵固定资产、无形资产和其他
                                                                                           3,900.00长期资产收回的现金净额
    处臵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                          23,478,243.00                            1,784,850.00
    购建固定资产、无形资产和其他
                                              18,544,942.44                          14,522,570.66长期资产支付的现金
    投资支付的现金
                                          广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    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                    18,544,942.44                        14,522,570.66
    投资活动产生的现金流量净额                4,933,300.56                      -12,737,720.66三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                  125,838,518.25                      128,983,004.32
    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                    125,838,518.25                      128,983,004.32
    偿还债务支付的现金                  147,342,553.25                       92,797,912.96
    分配股利、利润或偿付利息支付
                                        23,592,810.44                        10,953,207.32的现金
    支付其他与筹资活动有关的现金          1,626,771.42
    筹资活动现金流出小计                    172,562,135.11                      103,751,120.28
    筹资活动产生的现金流量净额              -46,723,616.86                       25,231,884.04四、汇率变动对现金及现金等价物的
                                          2,650,152.77影响
    五、现金及现金等价物净增加额            13,905,402.84                       -59,826,140.53
    加:期初现金及现金等价物余额        77,210,596.33                       227,224,462.62
    六、期末现金及现金等价物余额            91,115,999.17                       167,398,322.09
                                                                                                                        广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
            7、合并所有者权益变动表
    本期金额                                                                                                                                                   单位: 元
                                                                                                     本期金额
                                                                          归属于母公司所有者权益
                 项目
                                                                     减:库 专项储                   一般风                                   少数股东权益    所有者权益合计
                                  实收资本(或股本)   资本公积                        盈余公积                 未分配利润        其他
                                                                     存股     备                     险准备一、上年年末余额
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                    404,513,250.00 330,966,009.01                    50,851,854.05            237,020,351.07 -5,171,912.03    60,447,042.38 1,078,626,594.48
    三、本期增减变动金额                                    157,866.93                                               3,635,240.21    278,137.37      910,805.46       4,982,049.97
    (一)净利润                                                                                                    19,815,770.21                    910,805.46      20,726,575.67
    (二)其他综合收益                                      157,866.93                                                               278,137.37                         436,004.30
    上述(一)和(二)小计                                  157,866.93                                              19,815,770.21    278,137.37      910,805.46      21,162,579.97(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                                                                                                -16,180,530.00                                   -16,180,530.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分配                                                                                   -16,180,530.00                                   -16,180,530.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)
                                                                                                                        广东新会美达锦纶股份有限公司 2012 年半年度报告摘要2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                     404,513,250.00 331,123,875.94                    50,851,854.05            240,655,591.28 -4,893,774.66     61,357,847.84 1,083,608,644.45
    上年金额                                                                                                                                           单位: 元
                                                                                                      上年金额
                                                                           归属于母公司所有者权益
                 项目
                                                                      减:库 专项储                   一般风                                    少数股东权益    所有者权益合计
                                   实收资本(或股本)   资本公积                        盈余公积                 未分配利润         其他
                                                                      存股     备                     险准备一、上年年末余额
    加:同一控制下企业合并产生的追溯调整
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                     404,513,250.00 331,148,433.70                    45,455,795.56            128,483,514.74 -2,013,655.81     57,070,532.76      964,657,870.95
    三、本期增减变动金额                                    -182,424.69                    5,396,058.49            108,536,836.33 -3,158,256.22      3,376,509.62      113,968,723.53
    (一)净利润                                                                                                   130,113,424.82                    8,376,509.62      138,489,934.44
    (二)其他综合收益                                      -182,424.69                                                             -3,158,256.22                      -3,340,680.91
    上述(一)和(二)小计                                  -182,424.69                                            130,113,424.82 -3,158,256.22      8,376,509.62      135,149,253.53(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
                                                                                                           广东新会美达锦纶股份有限公司 2012 年半年度报告摘要3.其他
    (四)利润分配                                                              5,396,058.49          -21,576,588.49                    -5,000,000.00      -21,180,530.00
    1.提取盈余公积                                                             5,396,058.49          -5,396,058.492.提取一般风险准备
    3.对所有者(或股东)的分配                                                                       -16,180,530.00                    -5,000,000.00      -21,180,530.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                404,513,250.00 330,966,009.01              50,851,854.05          237,020,351.07 -5,171,912.03      60,447,042.38    1,078,626,594.48
             8、母公司所有者权益变动表
    本期金额                                                                                                                             单位: 元
                                                                                              本期金额
                    项目                实收资本(或股
                                                          资本公积      减:库存股     专项储备        盈余公积      一般风险准备      未分配利润     所有者权益合计
                                              本)一、上年年末余额
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                        404,513,250.00 330,451,768.19                                50,851,854.05                    55,584,148.63 841,401,020.87
                                                                                                            广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    三、本期增减变动金额(减少以“-”号填列)                      157,866.93                                                           -18,057,970.71 -17,900,103.78
    (一)净利润                                                                                                                         -1,877,440.71    -1,877,440.71
    (二)其他综合收益                                              157,866.93                                                                               157,866.93
    上述(一)和(二)小计                                          157,866.93                                                           -1,877,440.71    -1,719,573.78(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                                                                                                                       -16,180,530.00 -16,180,530.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分配                                                                                                          -16,180,530.00 -16,180,530.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                             404,513,250.00 330,609,635.12                            50,851,854.05                  37,526,177.92 823,500,917.09
    上年金额
                                                                                                                                                      单位: 元
                                                                                                 上年金额
                      项目                   实收资本(或股
                                                               资本公积      减:库存股   专项储备      盈余公积      一般风险准备    未分配利润     所有者权益合计
                                                   本)一、上年年末余额
                                                                                       广东新会美达锦纶股份有限公司 2012 年半年度报告摘要
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                             404,513,250.00 330,634,192.88        45,455,795.56                 23,200,152.23 803,803,390.67
    三、本期增减变动金额(减少以“-”号填列)                     -182,424.69         5,396,058.49                 32,383,996.40   37,597,630.20
    (一)净利润                                                                                                    53,960,584.89   53,960,584.89
    (二)其他综合收益                                             -182,424.69                                                        -182,424.69
    上述(一)和(二)小计                                         -182,424.69                                      53,960,584.89   53,778,160.20(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                                                                     5,396,058.49                -21,576,588.49 -16,180,530.00
    1.提取盈余公积                                                                    5,396,058.49                 -5,396,058.492.提取一般风险准备
    3.对所有者(或股东)的分配                                                                                    -16,180,530.00 -16,180,530.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                             404,513,250.00 330,451,768.19        50,851,854.05                 55,584,148.63 841,401,020.87
                                       广东新会美达锦纶股份有限公司 2012 年半年度报告摘要(三)报表附注
    1、主要会计政策、会计估计的变更以及重大会计差错更正及其影响数
    (1)会计政策变更
    本报告期主要会计政策是否变更
    □ 是 √ 否
    (2)会计估计变更
    本报告期主要会计估计是否变更
    □ 是 √ 否
    (3)会计差错更正
    本报告期是否发现前期会计差错
    □ 是 √ 否
    2、合并报表合并范围发生变更的理由
    3、被出具非标准审计报告,列示涉及事项的有关附注
                                         广东新会美达锦纶股份有限公司
                                           董事长:梁伟东
                                                     2012 年 8 月 25 日