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2020年05月25日 星期一

美达股份(000782)公告正文

美达股份:2013年半年度报告

公告日期:2013-08-30

                  广东新会美达锦纶股份有限公司 2013 半年度报告全文广东新会美达锦纶股份有限公司
    2013 年半年度报告
         2013 年 08 月
                                      广东新会美达锦纶股份有限公司 2013 半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人梁柏松、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:保证本半年度报告中财务报告的真实、准确、完整。
                                                                                 广东新会美达锦纶股份有限公司 2013 半年度报告全文
                                                                   目录2013 半年度报告................................................................................................................................. 2第一节 重要提示、目录和释义........................................................................................................ 2第二节 公司简介................................................................................................................................ 4第三节 .................................................................................................... 5第四节 董事会报告............................................................................................................................ 7第五节 重要事项.............................................................................................................................. 12第六节 股份变动及股东情况.......................................................................................................... 15第七节 董事、监事、高级管理人员情况...................................................................................... 17第八节 财务报告.............................................................................................................................. 18第九节 备查文件目录.................................................................................................................... 110
                                                                 广东新会美达锦纶股份有限公司 2013 半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 美达股份                               股票代码                  000782
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           广东新会美达锦纶股份有限公司
    公司的中文简称(如有)   美达股份
    公司的法定代表人         梁柏松(2013 年 8 月 12 日,经工商管理部门核准,公司法定代表人由梁伟东变更为梁柏松)二、联系人和联系方式
                                                   董事会秘书                             证券事务代表
    姓名                                 朱明辉                                 谭景熙
    联系地址                             江门市新会区江会路上浅口               江门市新会区江会路上浅口
    电话                                 07506109778                            07506107981
    传真                                 07506103091                            07506103091
    电子信箱                             zmhlq@hotmail.com                      tan0022@163.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参
                                                                      广东新会美达锦纶股份有限公司 2013 半年度报告全文见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                            第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                                  本报告期比上年同期增减
                                              本报告期                        上年同期
                                                                                                          (%)
    营业收入(元)                                     1,827,652,159.24            1,981,642,553.21                     -7.77%
    归属于上市公司股东的净利润(元)                      7,493,897.36               19,815,770.21                     -62.18%归属于上市公司股东的扣除非经常性损
                                                      6,222,017.34               17,399,276.16                     -64.24%益的净利润(元)
    经营活动产生的现金流量净额(元)                   -285,614,428.46                 8,210,905.87                -3,578.48%
    基本每股收益(元/股)                                         0.02                       0.049                     -59.18%
    稀释每股收益(元/股)                                         0.02                       0.049                     -59.18%
    加权平均净资产收益率(%)                                    0.72%                       1.94%         下降 1.22 个百分点
                                                                                                  本报告期末比上年度末增
                                             本报告期末                       上年度末
                                                                                                         减(%)
    总资产(元)                                       2,405,351,846.75            2,103,877,137.67                     14.33%
    归属于上市公司股东的净资产(元)                   1,035,984,873.80            1,038,356,591.06                     -0.23%二、境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                   单位:元
                                    归属于上市公司股东的净利润                      归属于上市公司股东的净资产
                                   本期数                   上期数                   期末数                期初数
    按中国会计准则                      7,493,897.36              19,815,770.21        1,035,984,873.80       1,038,356,591.06按国际会计准则调整的项目及金额
                                                               广东新会美达锦纶股份有限公司 2013 半年度报告全文2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                            单位:元
                                  归属于上市公司股东的净利润                   归属于上市公司股东的净资产
                                 本期数               上期数                    期末数                 期初数
    按中国会计准则                     7,493,897.36          19,815,770.21        1,035,984,873.80    1,038,356,591.06按境外会计准则调整的项目及金额3、境内外会计准则下会计数据差异原因说明三、非经常性损益项目及金额
                                                                                                            单位:元
                         项目                                      金额                          说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                    -125,450.63计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                         1,806,684.00一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                      -232,861.37
    减:所得税影响额                                                          176,491.98
    合计                                                                     1,271,880.02             --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用
                                                                 广东新会美达锦纶股份有限公司 2013 半年度报告全文
                                          第四节 董事会报告一、概述
       报告期内,公司董事会按照有关法律法规的要求和《公司章程》赋予的职责,严格执行股东大会决议,不断完善公司治理水平,提升公司整体运作水平。尤其是在公司控股股东内部纠纷不断升级过程中,董事会依法合规运作,确保了公司平稳健康发展。同时,指导督促经营层克服生产经营资金周转困难,加快调整产品结构,在内外交困情况下,能实现企业盈利,整体发展态势良好。报告期内,产品销量与去年同期基本持平,但盈利水平受多方面因素影响,同比出现大幅下滑。二、主营业务分析概述
       报告期内,公司的盈利比2012年同期下降,主要原因是:1、产品价格下跌的幅度大于原材料价格下跌的幅度,导致产品毛利率下降。2、本期人工成本有所增加。3、今年上半年,受相对控股股东天健集团析产进度影响,导致银行授信额度不足以满足公司原材料采购的需要,采购成本增加。
       因产品销售单价下降,营业收入与去年同期相比减少7.77%,由于原材料单价下降,营业成本与去年同期相比减少6.98%。公司实现利润总额717.82万元,比去年同期减少70.07%;归属于母公司股东的净利润749.39万元,比去年同期减少62.18%。公司总资产240,535.18万元,归属于母公司股东权益103,598.49万元,加权平均净资产收益率0.72%。公司经营活动产生的净现金流量为-28,561.44万元,每股经营活动产生的现金流量净额为-0.71元。报告期内,本公司生产锦纶切片87428吨,生产锦纶丝33924吨,生产尼龙布456吨,实现营业收入182,765.22万元,比上年减少7.77%,其中锦纶切片实现营业收入100,900.12万元,比上年减少2.77%;锦纶丝实现营业收入75,760.25万元,比上年减少15.05%;实现营业利润572.98万元,比上年同期减少72.28%。主要财务数据同比变动情况
                                                                                                          单位:元
                               本报告期              上年同期           同比增减(%)              变动原因
    营业收入                       1,827,652,159.24      1,981,642,553.21               -7.77% 产品价格下降
    营业成本                       1,712,148,008.06      1,840,699,419.57               -6.98% 原材料价格下降
    销售费用                          36,046,918.80        35,125,312.70                2.62% 运输费用增加
                                                                                             人员工资及社保成本增
    管理费用                          48,002,000.00        40,837,769.80               17.54%
                                                                                             加
                                                                                             票据贴现利息支出减少
    财务费用                          18,401,064.85        40,269,662.37               -54.31%
                                                                                             及汇兑收益增加
    所得税费用                         3,706,213.01          3,256,585.98              13.81% 子公司所得税增加
    研发投入                          31,782,826.23        10,988,904.95              189.23% 研发项目增加投入
                                                                                             由于应收票据增加及贴经营活动产生的现金流
                                -285,614,428.46          8,210,905.87           -3,578.48% 现减少,造成收到现金减量净额
                                                                                             少
                                                                      广东新会美达锦纶股份有限公司 2013 半年度报告全文投资活动产生的现金流
                                      -13,351,029.18        -32,681,641.77              -59.15% 本期购置资产减少量净额筹资活动产生的现金流
                                   307,398,755.35           -71,391,527.44             530.58% 本期贷款增加量净额
    现金及现金等价物净增                                                                             增加筹资活动净额导致
                                       8,105,282.96         -93,203,513.04              108.7%
    加额                                                                                             现金增加公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况无三、主营业务构成情况
                                                                                                               单位:元
                                                                       营业收入比上年 营业成本比上年 毛利率比上年同
                       营业收入           营业成本        毛利率(%)
                                                                       同期增减(%) 同期增减(%)      期增减(%)分行业
    化工行业            1,009,001,201.07     977,097,039.31    3.16%             -2.77%       -1.92%            -20.95%
    化纤行业             757,602,482.60      678,120,944.71    10.49%            -15.05%      -14.91%            -1.4%
    纺织印染行业          40,741,602.82       37,820,351.49    7.17%             -5.59%       -6.37%            12.03%分产品
    切片                1,009,001,201.07     977,097,039.31    3.16%             -2.77%       -1.92%            -20.95%
    锦纶丝               757,602,482.60      678,120,944.71    10.49%            -15.05%      -14.91%            -1.4%
    纺织印染布            40,741,602.82       37,820,351.49    7.17%             -5.59%       -6.37%            12.03%分地区
    广东                 540,697,415.60      506,500,589.21    6.32%             -17.5%       -16.8%            -11.05%
    福建                 251,984,037.57      236,047,112.16    6.32%             3.95%         4.83%            -11.05%
    江浙                 546,502,963.06      511,938,960.34    6.32%             -1.51%       -0.68%            -11.05%
    境外                 204,876,268.33      191,918,710.23    6.32%             -28.61%      -28.01%           -11.05%
    国内其他地区         263,284,601.93      246,632,963.57    6.32%             12.99%       13.33%            -4.32%四、核心竞争力分析报告期内,本公司核心竞争力情况与2012年年报披露情况一致。
                                                                                广东新会美达锦纶股份有限公司 2013 半年度报告全文
    五、投资状况分析
    1、对外股权投资情况
    (1)对外投资情况
                                                             对外投资情况
             报告期投资额(元)                        上年同期投资额(元)                                 变动幅度(%)
                      0.00                                          0.00                                            0%
                                                            被投资公司情况
                  公司名称                                      主要业务                       上市公司占被投资公司权益比例(%)
    广东通用数字投资咨询有限公司               项目投资、投资咨询及顾问服务                                          40%
    江门坚美化纤纸业制品有限公司               生产化纤筒管系列产品                                                  25%
    新会粤新热电联供有限公司                   燃油气轮发电及蒸汽生产                                                5%
    (2)持有金融企业股权情况
                      最初投资成本 期初持股        期初持股 期末持股数 期末持股 期末账面值                  报告期损益 会计核算
    公司名称 公司类别                                                                                                                        股份来源
                         (元)       数量(股) 比例(%) 量(股) 比例(%)                 (元)         (元)             科目广东发展
                                                                                                                           长期股权
    银行股份   商业银行    8,094,644.76    3,135,551       0.02%        3,135,551     0.02%      8,094,644.76                                购买
                                                                                                                           投资有限公司江门融和
                                                                                                                           长期股权
    农村商业   商业银行 12,000,000.00 14,520,000           1.32% 15,972,000           1.32% 12,000,000.00 1,815,000.00                       购买
                                                                                                                           投资银行新会农村
    商业银行                                                                                                                   长期股权
           商业银行 59,400,000.00 18,000,000            1.8% 21,600,000            1.8% 59,400,000.00 2,970,000.00                       购买
    股份有限                                                                                                                   投资公司交通银行
                                                                                                                           长期股权
    股份有限   商业银行    2,390,000.00    3,095,430       0.01%        3,095,430     0.01% 12,598,400.10                                    购买
                                                                                                                           投资公司
    合计                  81,884,644.76 38,750,981         --       43,802,981        --        92,093,044.86 4,785,000.00           --           --
    (3)证券投资情况
                                  最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    证券品种 证券代码 证券简称                                                                                                         股份来源
                                  成本(元)数量(股)比例(%)数量(股)比例(%)值(元) 益(元)                       科目
    合计                                0.00        0           --          0           --        0.00        0.00          --            --
    持有其他上市公司股权情况的说明
                                                                          广东新会美达锦纶股份有限公司 2013 半年度报告全文□ 适用 √ 不适用2、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                                                     单位:元
                                      主要产品或
    公司名称     公司类型    所处行业                  注册资本         总资产          净资产         营业收入        营业利润         净利润
                                           服务
                                      锦纶 6 干切
    新会德华切片                          片、锦纶 6
               子公司     制造                      386,501,793.27 594,570,099.85 414,237,095.88 500,958,607.84      10,385,623.82   10,108,328.50
    有限公司                              长丝和弹力
                                      丝新会美达
                                      生产锦纶 6
    -DSM 切片有 子公司        制造                      157,266,410.36 280,371,941.02 198,549,479.35 444,586,024.15 -16,800,072.86 -16,087,667.74
                                      干切片限公司
                                      生产经营合
    新会新锦纺织                          成纤维机织
               子公司     制造                      113,373,267.50 108,788,878.72 100,804,538.66     40,330,234.12   -1,375,252.92   -1,614,497.87
    有限公司                              物印染深加
                                      工
                                      生产尼龙原南充美华尼龙
               子公司     制造        料及相关产    25,921,103.00    78,461,800.64   47,711,980.21   70,364,548.11      -58,207.23     267,569.74有限公司
                                      品美达尼龙有限
               子公司     贸易 投资 进出口贸易      36,092,620.00   228,997,157.54 112,910,667.59 282,025,001.57      1,218,058.40    1,221,331.00公司导通投资有限
               子公司     投资        进出口贸易    223,671.00       52,106,070.42   10,651,434.06     125,317.56       47,372.94       47,372.94公司
    深圳市美新投                          投资兴办实
               子公司     投资                      50,000,000.0     50,172,150.18   50,179,283.55            0.00     -650,770.58     -656,021.68
    资有限公司                            业
                                      功能性化纤常德美华尼龙
               子公司     制造        产品的生产    50,000,000.00   267,913,159.16   53,644,240.76 140,062,104.71    -3,849,371.50   -4,017,916.14有限公司
                                      及产品自销
                                      生产经营各
    鹤山美华纺织                          类经纬编织
               子公司     制造                      4,374,314.81     22,488,888.98   20,286,585.21   17,818,416.96     -225,944.02     -225,944.02
    有限公司                              针织品、化
                                      纤布新会粤新热电
               参股公司   电力联供有限公司江门融和农商
    行(原江门信 参股公司     金融用联社)
                                                                     广东新会美达锦纶股份有限公司 2013 半年度报告全文江门新会农商
                  参股公司     金融行广东通用数字
    投资咨询有限 参股公司          投资公司广东发展银行
                  参股公司     金融股份有限公司3、非募集资金投资的重大项目情况
                                                                                                                  单位:万元
                                                               截至报告期末累计
       项目名称              计划投资总额   本报告期投入金额                          项目进度           项目收益情况
                                                                 实际投入金额
    常德扩产项目                    20,000           672.72            11,367.51               90%
         合计                   20,000           672.72            11,367.51                 --                   --六、对 2013 年 1-9 月经营业绩的预计预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明□ 适用 √ 不适用七、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
       本公司于2013年6月25日召开2012年年度股东大会,表决通过2012年度利润分配方案,以2012年12月31日股本总数40451.325万股为基数,向全体股东每10股派发现金股利0.20元(含税)。该方案已于2013年8月15日实施。八、报告期内接待调研、沟通、采访等活动登记表
                                                                                                  谈论的主要内容及提供的
       接待时间              接待地点        接待方式      接待对象类型           接待对象
                                                                                                           资料2013 年 01 月 01 日
                                                                                                  公司经营情况及股东纠纷
    至 2013 年 06 月 30            公司          电话沟通            个人             投资者
                                                                                                  等日
                                                                        广东新会美达锦纶股份有限公司 2013 半年度报告全文
                                              第五节 重要事项一、公司治理情况公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。二、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、资产交易事项1、收购资产情况
                                                                        该资产
                                                                        为上市
                                                                                            与交易对
    交易对                                                                 公司贡
          被收购    交易价                                                        是否为 方的关联
    方或最                       进展情 对公司经营的 对公司损益            献的净                         披露日期
          或置入    格(万                                                        关联交 关系(适用                    披露索引
    终控制                      况(注 2) 影响(注 3) 的影响(注 4) 利润占                             (注 5)
           资产      元)                                                           易      关联交易
    方                                                                   净利润
                                                                                              情形
                                                                        总额的
                                                                        比率(%)2、出售资产情况
                                    本期初              资产出
                                    起至出              售为上                     与交易
                                    售日该              市公司                     对方的 所涉及 所涉及
                                             出售对
                            交易价 资产为               贡献的 资产出 是否为 关联关 的资产 的债权
    交易对 被出售                                公司的                                                          披露日 披露索
                   出售日 格(万 上市公                 净利润 售定价 关联交 系(适 产权是 债务是
    方      资产                                影响                                                                期       引
                             元)   司贡献              占净利   原则      易      用关联 否已全 否已全
                                             (注 3)
                                    的净利              润总额                     交易情 部过户 部转移
                                    润(万              的比例                      形)
                                     元)                (%)
                                                                        广东新会美达锦纶股份有限公司 2013 半年度报告全文五、重大合同及其履行情况1、担保情况
                                                                                                                      单位:万元
                                        公司对外担保情况(不包括对子公司的担保)
                                                                                                                      是否为关
                       担保额度                 实际发生日期
                                                                                                             是否履行 联方担保
    担保对象名称         相关公告     担保额度     (协议签署      实际担保金额     担保类型         担保期
                                                                                                               完毕    (是或
                       披露日期                        日)
                                                                                                                        否)
                                                   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)
                                                                                              2010 年 10
    新会德华尼龙切片 2011 年 01                    2011 年 03 月                    连带责任保    月 1 日至
                                     60,000                         38,500                                      否       是
    有限公司              月 19 日                 07 日                            证            2016 年 1 月
                                                                                              15 日
    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                                                         38,500
    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)
    报告期末已审批的担保额度合                                       报告期末实际担保余额合计
                                              60,000                                                         38,500
    计(A3+B3)                                                      (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例(%)                                              37.16%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
                                                                                               0务担保金额(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采用复合方式担保的具体情况说明2、其他重大合同
                                  合同涉及 合同涉及
    合同订立                          资产的账 资产的评 评估机构                                                    截至报告
           合同订立 合同签订                                      评估基准           交易价格 是否关联
    公司方名                          面价值      估价值 名称(如               定价原则                   关联关系 期末的执
           对方名称     日期                                      日(如有)         (万元) 交易
    称                             (万元) (万元)       有)                                                  行情况
                                  (如有) (如有)
                                                              广东新会美达锦纶股份有限公司 2013 半年度报告全文六、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否七、处罚及整改情况
    名称/姓名         类型           原因       调查处罚类型     结论(如有)     披露日期        披露索引整改情况说明□ 适用 √ 不适用八、其他重大事项的说明
    2013年7月4日,本公司以2013-019号《关于董事辞职的公告》,披露公司董事梁宗强先生和梁瑞伦先生的辞职报告。
    2013年7月4日,本公司以2013-020号《关于控股股东天健集团实际控制人变化的提示性公告》,披露控股股东广东天健实业集团有限公司已于2013年7月2日完成工商登记变更。变更前天健集团注册资本为15000万元,股东为梁广义、梁少勋、梁伟东,持股分别占比33.34%、33.33%、33.33%,法定代表人为梁广义。变更后天健集团注册资本为15000万元,股东为梁伟东,持股占比100%,法定代表人为梁伟东。
    2013年7月5日,本公司以2013-021号《关于董事辞职的公告》,披露公司董事长梁伟东先生的辞职报告。
    2013年7月18日,本公司公告《详式权益变动报告书》,披露公司实际控制人变更为梁伟东及权益变动详细情况。
    2013年8月5日,本公司以2013-027号《2013年第一次临时股东大会决议公告》,披露股东大会增选梁柏松、梁金安、梁雪华、陈雄斌、李龙俊为公司第七届董事会董事。
    2013年8月5日,本公司以2013-028号《七届董事会第11次会议决议公告》,披露董事会选举梁柏松为七届董事会董事长。
                                                                           广东新会美达锦纶股份有限公司 2013 半年度报告全文
                                      第六节 股份变动及股东情况一、股份变动情况
                                  本次变动前                      本次变动增减(+,-)                       本次变动后
                              数量         比例(%) 发行新股       送股     公积金转股    其他     小计        数量        比例(%)
    一、有限售条件股份                 4,480       0%                                                                4,480           0%
    5、高管股份                        4,480       0%                                                                4,480           0%
    二、无限售条件股份         404,508,770       100%                                                          404,508,770          100%
    1、人民币普通股            404,508,770       100%                                                          404,508,770          100%
    三、股份总数               404,513,250       100%                                                          404,513,250          100%股份变动的原因□ 适用 √ 不适用股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用二、公司股东数量及持股情况
                                                                                                                         单位:股
    报告期末股东总数                                                                                                            46,628
                                                    持股 5%以上的股东持股情况
                                                                  报告期    持有有                       质押或冻结情况
                                                                                     持有无限
                                      持股比例 报告期末持 内增减            限售条
    股东名称            股东性质                                                      售条件的
                                        (%)         股数量      变动情    件的股                股份状态               数量
                                                                                     股份数量
                                                                    况      份数量广东天健实业集
                    境内非国有法人     20.23%        81,818,182     0          0     81,818,182     质押             80,000,000团有限公司
                                                                                                    冻结             81,818,182
                                                                       广东新会美达锦纶股份有限公司 2013 半年度报告全文建投中信资产管
                 境内非国有法人     2.47%       10,000,000     0           0   10,000,000理有限责任公司华泰证券股份有
    限公司约定购回 境内非国有法人       2.14%       8,672,500                  0    8,672,500专用账户中国华融资产管
                 境内非国有法人     1.68%       6,800,000      0           0    6,800,000理股份有限公司开源证券有限责
    任公司约定购回 境内非国有法人       1.12%       4,523,678                  0    4,523,678专用账户
    谭慧红           境内自然人         1.07%       4,329,510    2020000       0    4,329,510
    谢演灵           境内自然人         0.67%       2,706,200      0           0    2,706,200
    梁云娇           境内自然人         0.58%       2,359,911                  0    2,359,911
    周广政           境内自然人          0.5%       2,029,900                  0    2,029,900
    刘丽             境内自然人         0.27%       1,101,700    263600        0    1,101,700
                                  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《上市公司持股变上述股东关联关系或一致行动的
                                  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,也未说明
                                  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。
                                             前 10 名无限售条件股东持股情况
                                                                                                       股份种类
             股东名称                       报告期末持有无限售条件股份数量
                                                                                            股份种类              数量
    广东天健实业集团有限公司                               81,818,182                      人民币普通股           81,818,182
    建投中信资产管理有限责任公司                           10,000,000                      人民币普通股           10,000,000华泰证券股份有限公司约定购回
                                                       8,672,500                       人民币普通股           8,672,500专用账户
    中国华融资产管理股份有限公司                           6,800,000                       人民币普通股           6,800,000开源证券有限责任公司约定购回
                                                       4,523,678                       人民币普通股           4,523,678专用账户
    谭慧红                                                 4,329,510                       人民币普通股           4,329,510
    谢演灵                                                 2,706,200                       人民币普通股           2,706,200
    梁云娇                                                 2,359,911                       人民币普通股           2,359,911
    周广政                                                 2,029,900                       人民币普通股           2,029,900
    刘丽                                                   1,101,700                       人民币普通股           1,101,700前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和 未知上述股东之间是否存在关联关系,也未知上述股东之间是否属于《上市公司持股变动前 10 名股东之间关联关系或一致 信息披露管理办法》中规定的一致行动人。行动的说明
                                                            广东新会美达锦纶股份有限公司 2013 半年度报告全文公司股东在报告期内是否进行约定购回交易√ 是 □ 否公司前10名股东在报告期内没有进行约定购回交易,但其他个别股东在报告期内进行了约定购回交易。三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                         第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2012 年年报。
                                                            广东新会美达锦纶股份有限公司 2013 半年度报告全文
                                         第八节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:广东新会美达锦纶股份有限公司
                                                                                                       单位:元
                 项目                       期末余额                                期初余额流动资产:
    货币资金                                            264,236,059.30                          256,130,776.34
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                            511,679,540.78                          232,384,109.73
    应收账款                                            102,126,719.14                           65,397,611.54
    预付款项                                             81,864,679.44                           69,751,903.05
    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                                             2,225,645.11                            2,690,659.45
    买入返售金融资产
    存货                                                381,351,634.84                          379,484,023.55
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                           1,343,484,278.61                        1,005,839,083.66
                              广东新会美达锦纶股份有限公司 2013 半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产       12,598,400.10                         15,291,424.20
    持有至到期投资
    长期应收款
    长期股权投资           83,004,500.52                         83,004,500.52
    投资性房地产           16,580,634.84                         16,836,628.20
    固定资产              788,711,402.38                        837,488,665.57
    在建工程              128,574,959.46                        111,087,074.03
    工程物资                  195,571.70                           107,692.32
    固定资产清理
    生产性生物资产
    油气资产
    无形资产               26,252,602.03                         26,598,668.71
    开发支出
    商誉
    长期待摊费用
    递延所得税资产           5,949,497.11                         7,623,400.46
    其他非流动资产
    非流动资产合计           1,061,867,568.14                     1,098,038,054.01
    资产总计                 2,405,351,846.75                     2,103,877,137.67流动负债:
    短期借款              621,916,983.09                        271,205,996.24
    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              442,433,173.67                        419,994,570.88
    应付账款               94,033,830.03                        104,884,350.56
    预收款项               51,278,049.53                         85,554,536.92
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬           12,799,295.67                         29,997,456.13
    应交税费                6,817,657.33                          1,786,159.08
                                        广东新会美达锦纶股份有限公司 2013 半年度报告全文
    应付利息                         2,336,358.81                           689,032.94
    应付股利                        11,362,992.28                          3,272,727.28
    其他应付款                      66,791,381.48                         61,171,669.70
    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                                                22,640,000.00
    其他流动负债                     1,640,000.00
    流动负债合计                       1,311,409,721.89                     1,001,196,499.73非流动负债:
    长期借款                         7,036,377.95                          8,977,303.21
    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                   1,283,503.29                          1,687,456.91
    其他非流动负债
    非流动负债合计                        8,319,881.24                         10,664,760.12
    负债合计                           1,319,729,603.13                     1,011,861,259.85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                       329,887,251.66                        332,176,322.14
    减:库存股
    专项储备
    盈余公积                        55,118,138.85                         55,118,138.85
    一般风险准备
    未分配利润                     251,441,085.48                        252,037,453.12
    外币报表折算差额                 -4,974,852.19                        -5,488,573.05
    归属于母公司所有者权益合计         1,035,984,873.80                     1,038,356,591.06
    少数股东权益                    49,637,369.82                         53,659,286.76
    所有者权益(或股东权益)合计       1,085,622,243.62                     1,092,015,877.82负债和所有者权益(或股东权益)总
                                   2,405,351,846.75                     2,103,877,137.67计
                                                       广东新会美达锦纶股份有限公司 2013 半年度报告全文2、母公司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                    期末余额                              期初余额流动资产:
    货币资金                                        123,459,835.73                         92,424,300.04
    交易性金融资产
    应收票据                                        324,911,870.41                         91,435,452.47
    应收账款                                         52,603,072.07                         19,234,906.69
    预付款项                                         20,815,147.37                         20,042,302.49
    应收利息
    应收股利
    其他应收款                                        1,139,074.03                           713,848.21
    存货                                            143,681,393.91                        157,247,566.20
    一年内到期的非流动资产
    其他流动资产                                    322,715,810.52                        297,208,125.57
    流动资产合计                                        989,326,204.04                        678,306,501.67非流动资产:
    可供出售金融资产                                 12,598,400.10                         15,291,424.20
    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                                     16,556,511.42                         16,811,885.04
    固定资产                                        237,803,385.91                        248,510,568.91
    在建工程                                         10,959,858.41                          2,263,537.43
    工程物资                                              8,596.14                             85,299.15
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                         17,588,964.45                         17,832,161.97
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                    1,593,978.90                          3,018,308.86
                                  广东新会美达锦纶股份有限公司 2013 半年度报告全文
    其他非流动资产
    非流动资产合计                979,249,493.50                        985,952,983.73
    资产总计                     1,968,575,697.54                     1,664,259,485.40流动负债:
    短期借款                  464,511,483.63                        187,779,246.24
    交易性金融负债
    应付票据                  418,955,893.14                        316,358,849.01
    应付账款                   21,004,288.19                         50,223,492.00
    预收款项                   31,408,026.55                         47,658,027.91
    应付职工薪酬                4,455,607.96                         12,314,907.56
    应交税费                    8,302,320.64                          3,708,023.37
    应付利息                    2,059,206.44                           580,402.20
    应付股利                   11,362,992.28                          3,272,727.28
    其他应付款                 53,720,348.24                         48,247,975.20
    一年内到期的非流动负债                                           22,640,000.00
    其他流动负债               78,711,478.86                        100,694,725.69
    流动负债合计                 1,094,491,645.93                       793,478,376.46非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债              1,283,503.29                          1,687,456.91
    其他非流动负债
    非流动负债合计                  1,283,503.29                          1,687,456.91
    负债合计                     1,095,775,149.22                       795,165,833.37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                  329,373,010.84                        331,662,081.32
    减:库存股
    专项储备
    盈余公积                   55,118,138.85                         55,118,138.85
    一般风险准备
                                                         广东新会美达锦纶股份有限公司 2013 半年度报告全文
    未分配利润                                       83,796,148.63                           77,800,181.86
    外币报表折算差额
    所有者权益(或股东权益)合计                         872,800,548.32                          869,093,652.03负债和所有者权益(或股东权益)总
                                                    1,968,575,697.54                        1,664,259,485.40计3、合并利润表编制单位:广东新会美达锦纶股份有限公司
                                                                                                    单位:元
                  项目                   本期金额                                上期金额
    一、营业总收入                                      1,827,652,159.24                        1,981,642,553.21
    其中:营业收入                                 1,827,652,159.24                        1,981,642,553.21
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                      1,826,707,337.81                        1,965,545,003.62
    其中:营业成本                                 1,712,148,008.06                        1,840,699,419.57
           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                              4,397,688.69                             3,543,195.21
           销售费用                                   36,046,918.80                           35,125,312.70
           管理费用                                   48,002,000.00                           40,837,769.80
           财务费用                                   18,401,064.85                           40,269,662.37
           资产减值损失                                 7,711,657.41                            5,069,643.97
    加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”
                                                       4,785,000.00                             4,575,543.00号填列)
           其中:对联营企业和合营企业的投资收益
                                                         广东新会美达锦纶股份有限公司 2013 半年度报告全文
           汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                     5,729,821.43                           20,673,092.59
    加:营业外收入                                    2,454,869.24                             3,398,058.14
    减:营业外支出                                    1,006,497.24                               87,989.08
           其中:非流动资产处置损
                                                         595,406.89                               44,002.08失四、利润总额(亏损总额以“-”号
                                                       7,178,193.43                           23,983,161.65填列)
    减:所得税费用                                    3,706,213.01                             3,256,585.98
    五、净利润(净亏损以“-”号填列)                     3,471,980.42                           20,726,575.67
    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                        7,493,897.36                           19,815,770.21
    少数股东损益                                      -4,021,916.94                             910,805.46
    六、每股收益:                              --                                      --
    (一)基本每股收益                                        0.02                                   0.049
    (二)稀释每股收益                                        0.02                                   0.049
    七、其他综合收益                                       -1,775,349.62                             436,004.30
    八、综合收益总额                                       1,696,630.80                           21,162,579.97
    归属于母公司所有者的综合收益
                                                       5,718,547.74                           20,251,774.51总额
    归属于少数股东的综合收益总额                      -4,021,916.94                             910,805.464、母公司利润表编制单位:广东新会美达锦纶股份有限公司
                                                                                                    单位:元
                 项目                    本期金额                                上期金额
    一、营业收入                                        1,046,382,540.93                        1,019,236,450.96
    减:营业成本                                    980,389,194.84                          964,603,136.87
         营业税金及附加                                2,397,775.48                              939,112.73
         销售费用                                     13,728,143.75                           13,053,670.41
         管理费用                                     20,564,598.90                           19,875,418.18
         财务费用                                     16,371,785.69                           23,077,244.63
         资产减值损失                                  2,741,079.69                             3,221,030.66
                                                         广东新会美达锦纶股份有限公司 2013 半年度报告全文
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号
                                                       4,785,000.00                            4,575,543.00填列)
         其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                    14,974,962.58                             -957,619.52
    加:营业外收入                                    1,228,446.54                            1,282,576.05
    减:营业外支出                                      462,533.64                               51,923.90
         其中:非流动资产处置损失                         62,533.64                                8,936.90三、利润总额(亏损总额以“-”号
                                                      15,740,875.48                              273,032.63填列)
    减:所得税费用                                    1,654,643.71                            2,150,473.34
    四、净利润(净亏损以“-”号填列)                    14,086,231.77                            -1,877,440.71
    五、每股收益:                              --                                      --
    (一)基本每股收益                                        0.03
    (二)稀释每股收益                                        0.03
    六、其他综合收益                                       -2,289,070.48                             157,866.93
    七、综合收益总额                                      11,797,161.29                            -1,719,573.785、合并现金流量表编制单位:广东新会美达锦纶股份有限公司
                                                                                                    单位:元
                 项目                    本期金额                                上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                   1,606,982,692.17                        2,115,741,163.03
    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
                                         广东新会美达锦纶股份有限公司 2013 半年度报告全文
    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                    1,742,624.43                          7,737,261.98
    收到其他与经营活动有关的现金      9,879,438.69                          8,484,516.03
    经营活动现金流入小计                1,618,604,755.29                     2,131,962,941.04
    购买商品、接受劳务支付的现金   1,720,502,254.11                     1,932,563,878.19
    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
                                     102,804,243.74                         89,319,023.52金
    支付的各项税费                   32,265,073.36                         53,119,583.64
    支付其他与经营活动有关的现金     48,647,612.54                         48,749,549.82
    经营活动现金流出小计                1,904,219,183.75                     2,123,752,035.17
    经营活动产生的现金流量净额          -285,614,428.46                          8,210,905.87二、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          4,785,000.00                          4,575,543.00
    处置固定资产、无形资产和其他
                                         673,000.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                   5,458,000.00                          4,575,543.00
    购建固定资产、无形资产和其他
                                      18,809,029.18                         37,257,184.77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                  18,809,029.18                         37,257,184.77
                                                         广东新会美达锦纶股份有限公司 2013 半年度报告全文
    投资活动产生的现金流量净额                            -13,351,029.18                          -32,681,641.77三、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                              585,083,766.78                          238,269,150.59
    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                                 585,083,766.78                          238,269,150.59
    偿还债务支付的现金                              258,953,705.19                          270,549,858.11
    分配股利、利润或偿付利息支付
                                                      16,552,731.99                           35,953,723.59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                      2,178,574.25                             3,157,096.33
    筹资活动现金流出小计                                 277,685,011.43                          309,660,678.03
    筹资活动产生的现金流量净额                           307,398,755.35                           -71,391,527.44四、汇率变动对现金及现金等价物的
                                                        -328,014.75                             2,658,750.30影响
    五、现金及现金等价物净增加额                           8,105,282.96                           -93,203,513.04
    加:期初现金及现金等价物余额                    256,130,776.34                          303,037,597.51
    六、期末现金及现金等价物余额                         264,236,059.30                          209,834,084.476、母公司现金流量表编制单位:广东新会美达锦纶股份有限公司
                                                                                                    单位:元
               项目                      本期金额                                上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                    961,509,532.44                         1,081,729,678.18
    收到的税费返还
    收到其他与经营活动有关的现金                      5,465,007.81                             2,982,576.05
    经营活动现金流入小计                                 966,974,540.25                         1,084,712,254.23
    购买商品、接受劳务支付的现金                   1,088,948,728.70                         918,722,408.60
    支付给职工以及为职工支付的现
                                                      42,386,005.30                           39,782,594.58金
                                        广东新会美达锦纶股份有限公司 2013 半年度报告全文
    支付的各项税费                   20,284,577.21                         19,995,923.86
    支付其他与经营活动有关的现金     23,203,919.25                         53,165,760.82
    经营活动现金流出小计               1,174,823,230.46                     1,031,666,687.86
    经营活动产生的现金流量净额         -207,848,690.21                         53,045,566.37二、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          4,785,000.00                         23,478,243.00
    处置固定资产、无形资产和其他
                                        475,000.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                  5,260,000.00                         23,478,243.00
    购建固定资产、无形资产和其他
                                      9,358,495.35                         18,544,942.44长期资产支付的现金
    投资支付的现金
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                  9,358,495.35                         18,544,942.44
    投资活动产生的现金流量净额            -4,098,495.35                         4,933,300.56三、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              396,200,789.90                        125,838,518.25
    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                396,200,789.90                        125,838,518.25
    偿还债务支付的现金              142,108,552.51                        147,342,553.25
    分配股利、利润或偿付利息支付
                                      9,153,183.55                         23,592,810.44的现金
    支付其他与筹资活动有关的现金      1,782,272.39                          1,626,771.42
    筹资活动现金流出小计                153,044,008.45                        172,562,135.11
    筹资活动产生的现金流量净额          243,156,781.45                        -46,723,616.86四、汇率变动对现金及现金等价物的
                                       -174,060.20                          2,650,152.77影响
    五、现金及现金等价物净增加额         31,035,535.69                         13,905,402.84
                                                                                  广东新会美达锦纶股份有限公司 2013 半年度报告全文
          加:期初现金及现金等价物余额                                         92,424,300.04                                               77,210,596.33
    六、期末现金及现金等价物余额                                               123,459,835.73                                               91,115,999.17
    7、合并所有者权益变动表
    编制单位:广东新会美达锦纶股份有限公司
    本期金额
                                                                                                                                                   单位:元
                                                                                        本期金额
                                                                  归属于母公司所有者权益
              项目                                                                                                                    少数股东 所有者权益
                                实收资本                        减:库 专项                   一般风 未分配利
                                               资本公积                       盈余公积                                   其他           权益            合计
                               (或股本)                       存股   储备                   险准备        润
    一、上年年末余额                404,513,250.00 332,176,322.14                 55,118,138.85            252,037,453.12 -5,488,573.05   53,659,286.76 1,092,015,877.82
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                404,513,250.00 332,176,322.14                 55,118,138.85            252,037,453.12 -5,488,573.05   53,659,286.76 1,092,015,877.82三、本期增减变动金额(减少以
                                                -2,289,070.48                                             -596,367.64   513,720.86     -4,021,916.94   -6,393,634.20“-”号填列)
    (一)净利润                                                                                             7,493,897.36                  -4,021,916.94    3,471,980.42
    (二)其他综合收益                              -2,289,070.48                                                           513,720.86                     -1,775,349.62
    上述(一)和(二)小计                          -2,289,070.48                                            7,493,897.36   513,720.86     -4,021,916.94    1,696,630.80(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                                                                                          -8,090,265.00                                  -8,090,265.001.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                                                                             -8,090,265.00                                  -8,090,265.004.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 2013 半年度报告全文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                404,513,250.00 329,887,251.66                  55,118,138.85            251,441,085.48 -4,974,852.19   49,637,369.82 1,085,622,243.62
    上年金额
                                                                                                                                                    单位:元
                                                                                         上年金额
                                                                  归属于母公司所有者权益
              项目             实收资本                                                                                                少数股东 所有者权益
                                                               减:库 专项储                   一般风 未分配利
                                (或股        资本公积                         盈余公积                                   其他           权益            合计
                                                                存股   备                      险准备        润
                                  本)
    一、上年年末余额               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
    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               404,513,250.00 330,966,009.01                   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(减少以
                                                1,210,313.13                    4,266,284.80             15,017,102.05   -316,661.02    -6,787,755.62   13,389,283.34“-”号填列)
    (一)净利润                                                                                             35,463,916.85                  -1,787,755.62   33,676,161.23
    (二)其他综合收益                              1,210,313.13                                                             -316,661.02                       893,652.11
    上述(一)和(二)小计                          1,210,313.13                                             35,463,916.85   -316,661.02    -1,787,755.62   34,569,813.34(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                                                                  4,266,284.80            -20,446,814.80                  -5,000,000.00   -21,180,530.00
                                                                                     广东新会美达锦纶股份有限公司 2013 半年度报告全文
    1.提取盈余公积                                                                   4,266,284.80            -4,266,284.802.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              404,513,250.00 332,176,322.14                      55,118,138.85           252,037,453.12 -5,488,573.05    53,659,286.76 1,092,015,877.82
    8、母公司所有者权益变动表
    编制单位:广东新会美达锦纶股份有限公司
    本期金额
                                                                                                                                                     单位:元
                                                                                          本期金额
                 项目               实收资本                          减:库存                                   一般风险 未分配利 所有者权益
                                                      资本公积                   专项储备 盈余公积
                                  (或股本)                            股                                         准备                 润               合计
    一、上年年末余额                404,513,250.00 331,662,081.32                                 55,118,138.85                  77,800,181.86 869,093,652.03
          加:会计政策变更
              前期差错更正
              其他
    二、本年年初余额                404,513,250.00 331,662,081.32                                 55,118,138.85                  77,800,181.86 869,093,652.03
    三、本期增减变动金额(减少
                                                      -2,289,070.48                                                              5,995,966.77       3,706,896.29
    以“-”号填列)
    (一)净利润                                                                                                                 14,086,231.77     14,086,231.77
    (二)其他综合收益                                 -2,289,070.48                                                                                -2,289,070.48
                                                                            广东新会美达锦纶股份有限公司 2013 半年度报告全文
    上述(一)和(二)小计                          -2,289,070.48                                                14,086,231.77   11,797,161.29(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                                                                                               -8,090,265.00   -8,090,265.001.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                                                                                  -8,090,265.00   -8,090,265.004.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                404,513,250.00 329,373,010.84                       55,118,138.85            83,796,148.63 872,800,548.32上年金额
                                                                                                                              单位:元
                                                                                上年金额
              项目              实收资本                        减:库存                            一般风险 未分配利 所有者权益
                                                资本公积                   专项储备 盈余公积
                               (或股本)                         股                                 准备        润            合计
    一、上年年末余额                404,513,250.00 330,451,768.19                       50,851,854.05            55,584,148.63 841,401,020.87
    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            55,584,148.63 841,401,020.87三、本期增减变动金额(减少以
                                                 1,210,313.13                        4,266,284.80            22,216,033.23   27,692,631.16“-”号填列)
    (一)净利润                                                                                                 42,662,848.03   42,662,848.03
    (二)其他综合收益                               1,210,313.13                                                                 1,210,313.13
                                                                广东新会美达锦纶股份有限公司 2013 半年度报告全文
    上述(一)和(二)小计                           1,210,313.13                              42,662,848.03    43,873,161.16(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                                                          4,266,284.80       -20,446,814.80 -16,180,530.00
    1.提取盈余公积                                                         4,266,284.80        -4,266,284.802.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                404,513,250.00 331,662,081.32          55,118,138.85       77,800,181.86 869,093,652.03三、公司基本情况1、公司历史沿革
    广东新会美达锦纶股份有限公司(“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,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5,000万股社会公众股,每股面值一元。
    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34,200万股。
    2006年4月26日,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》,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。
    公司已取得江门市工商行政管理局核发的注册号为440000000006336号的企业法人营业执照,注册资本为人民币404,513,250.00元。公司的母公司为广东天健集团有限公司,2013年7月2日,公司的实际控制人变更为梁伟东。
    公司法定代表人:梁柏松(2013年8月12日,经工商管理部门核准,公司法定代表人由梁伟东变更为梁柏松)。
    法定地址:广东江门市新会区江会路上浅口,总部办公地:广东江门市新会区江会路上浅口。
                                                             广东新会美达锦纶股份有限公司 2013 半年度报告全文2、公司行业性质、经营范围、主要产品及提供的劳务
    公司行业性质:合成材料制造业。
    公司经营范围:主营锦纶6切片、纺丝、织造、染整。
    公司主要产品及提供的劳务:锦纶6切片的生产、纺丝、织造、染整。四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    公司以持续经营为基础,根据实际发生的交易和事项,按照财政部于2006年2月15日颁布的《企业会计准则——基本准则》和38项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释及其他相关规定(以下合称“企业会计准则”)、以及中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第15 号——财务报告的一般规定》(2010年修订)的披露规定编制财务报表。2、遵循企业会计准则的声明
    公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了报告期公司的财务状况、经营成果、现金流量等有关信息。3、会计期间
    自公历1月1日至12月31日止为一个会计年度。4、记账本位币
    采用人民币为记账本位币。
    境外子公司以其经营所处的主要经济环境中的货币为记账本位币,编制财务报表时折算为人民币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。被合并各方采用的会计政策与公司不一致的,公司在合并日按照公司会计政策进行调整,在此基础上按照调整后的账面价值确认。
    在合并中取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。
    公司为进行企业合并而发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费等,于发生时计入当期损益。
    企业合并中发行权益性证券发生的手续费、佣金等,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。(2)非同一控制下的企业合并
    公司在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值计量。公允价值与其账面价值的差额,计入当期损益。
                                                               广东新会美达锦纶股份有限公司 2013 半年度报告全文
       公司在购买日对合并成本进行分配,确认所取得的被购买方各项可辨认资产、负债及或有负债的公允价值。
       公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,经复核后,计入当期损益。
       企业合并中取得的被购买方除无形资产外的其他各项资产(不仅限于被购买方原已确认的资产),其所带来的经济利益很可能流入公司且公允价值能够可靠计量的,单独确认并按公允价值计量;公允价值能够可靠计量的无形资产,单独确认为无形资产并按公允价值计量;取得的被购买方除或有负债以外的其他各项负债,履行有关义务很可能导致经济利益流出公司且公允价值能够可靠计量的,单独确认并按照公允价值计量;取得的被购买方或有负债,其公允价值能可靠计量的,单独确认为负债并按照公允价值计量。
       公司在企业合并中取得的被购买方的可抵扣暂时性差异,在购买日不符合递延所得税资产确认条件的,不予以确认。购买日后12个月内,如取得新的或进一步的信息表明购买日的相关情况已经存在,预期被购买方在购买日可抵扣暂时性差异带来的经济利益能够实现的,确认相关的递延所得税资产,同时减少商誉,商誉不足冲减的,差额部分确认为当期损益;除上述情况以外,确认与企业合并相关的递延所得税资产,计入当期损益。
       非同一控制下企业合并,购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。6、合并财务报表的编制方法(1)合并财务报表的编制方法
       公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。
       所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与公司一致,如子公司采用的会计政策、会计期间与公司不一致的,在编制合并财务报表时,按公司的会计政策、会计期间进行必要的调整。对于非同一控制下企业合并取得的子公司,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。合并财务报表以公司及子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由公司编制。
       合并财务报表时抵销公司与各子公司、各子公司相互之间发生的内部交易对合并资产负债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。
       子公司少数股东应占的权益和损益分别在合并资产负债表中所有者权益项目下和合并利润表中净利润项目下单独列示。子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有份额而形成的余额,冲减少数股东权益。
       在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的期初数;将子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当期期初至报告期末的现金流量纳入合并现金流量表,同时对比较报表的相关项目进行调整,视同合并后的报告主体在以前期间一直存在。
       在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表期初数;将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日至报告期末的现金流量纳入合并现金流量表。通过多次交易分步实现非同一控制下企业合并时,对于购买日之前持有的被购买方的股权,公司按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益。购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。
       在报告期内,公司处置子公司,则该子公司期初至处置日的收入、费用、利润纳入合并利润表;该子公司期初至处置日的现金流量纳入合并现金流量表。因处置部分股权投资或其他原因丧失了对原有子公司控制权时,对于处置后的剩余股权投资,公司按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相关的其他综合收益,在丧失控制权时转为当期投资收益。
       公司因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有子公司的可辨认净资产份额之间的差额,以
                                                             广东新会美达锦纶股份有限公司 2013 半年度报告全文及在不丧失控制权的情况下因部分处置对子公司的股权投资而取得的处置价款与处置长期股权投资相对应享有子公司净资产份额的差额,均调整合并资产负债表中的资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法7、现金及现金等价物的确定标准
    在编制现金流量表时,将公司库存现金以及可以随时用于支付的存款确认为现金。将同时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、价值变动风险很小四个条件的投资,确定为现金等价物。8、外币业务和外币报表折算(1)外币业务
    外币业务采用交易发生日的即期汇率作为折算汇率将外币金额折合成人民币记账。
    外币货币性项目余额按资产负债表日即期汇率折算,由此产生的汇兑差额,除属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理外,均计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,由此产生的汇兑差额计入当期损益或资本公积。(2)外币财务报表的折算
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表所有者权益项目下单独列示。
    处置境外经营时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币财务报表折算差额,自所有者权益项目转入处置当期损益;部分处置境外经营的,按处置的比例计算处置部分的外币财务报表折算差额,转入处置当期损益。9、金融工具
    金融工具包括金融资产、金融负债和权益工具。(1)金融工具的分类
    管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债(和直接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或金融负债);持有至到期投资;应收款项;可供出售金融资产;其他金融负债等。(2)金融工具的确认依据和计量方法
    以公允价值计量且其变动计入当期损益的金融资产(金融负债)
    取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。
    持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。
    处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
                                                            广东新会美达锦纶股份有限公司 2013 半年度报告全文
    持有至到期投资
    取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。
    处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    应收款项
    公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃市场上有报价的债务工具的债权,包括应收账款、其他应收款、应收票据、预付账款等,以向购货方应收的合同或协议价款作为初始确认金额;具有融资性质的,按其现值进行初始确认。
    收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
    可供出售金融资产
    取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。
    处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
    其他金融负债按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。(3)金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:
    (1)所转移金融资产的账面价值;
    (2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
    (1)终止确认部分的账面价值;
    (2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。
    对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负
                                                                 广东新会美达锦纶股份有限公司 2013 半年度报告全文债)之间的差额,计入当期损益。
    公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法
    存在活跃市场的金融工具,公司采用活跃市场中的报价确定其公允价值。金融工具不存在活跃市场的,公司采用估值技术确定其公允价值。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    除以公允价值计量且其变动计入当期损益的金融资产外,公司于资产负债表日对金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。
    (1)可供出售金融资产的减值准备:
    期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。
    对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。
    可供出售权益工具投资发生的减值损失,不得通过损益转回。
    (2)持有至到期投资的减值准备:
    持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据10(1)单项金额重大的应收款项坏账准备
    单项金额重大的判断依据或金额标准                             应收账款金额在 500 万元以上,其他应收款在 100 万以上。
                                                             单独进行减值测试,如有客观证据表明其已发生减值,按
                                                             预计未来现金流量现值低于其账面价值的差额计提坏账单项金额重大并单项计提坏账准备的计提方法
                                                             准备,计入当期损益。单独测试未发生减值的应收款项,
                                                             将其归入相应组合计提坏账准备。(2)按组合计提坏账准备的应收款项
                                 按组合计提坏账准备的计
          组合名称                                                            确定组合的依据
                                         提方法
    组合 1                       账龄分析法                   一般特征
    组合 2                       其他方法                     账龄在 3 年以上
    组合 3                       其他方法                     特定对象
                                                             广东新会美达锦纶股份有限公司 2013 半年度报告全文组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
               账龄                  应收账款计提比例(%)                   其他应收款计提比例(%)
    1 年以内(含 1 年)                                         5%                                           5%
    1-2 年                                                    10%                                          10%
    2-3 年                                                    30%                                          30%
    3 年以上                                                   40%                                          40%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的√ 适用 □ 不适用
                      组合名称                                          方法说明
    组合 2                                       按其未来可收回金额与相应的账面价值的差额
    组合 3                                       按其未来可收回金额与相应的账面价值的差额(3)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由                 长期无法联系的客户或存在法律纠纷的客户
    坏账准备的计提方法                     按其未来可收回金额与相应的账面价值的差额11(1)存货的分类
    存货分类为:在途物资、原材料(包括包装物和低值易耗品)、产成品、库存商品、在产品等。(2)发出存货的计价方法计价方法:加权平均法(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    期末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货跌价准备。
    产成品、库存商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;需要经过加工的材料存货,在正常生产经营过程中,以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值;为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。
    期末按照单个存货项目计提存货跌价准备;但对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。
                                                            广东新会美达锦纶股份有限公司 2013 半年度报告全文
    以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。(4)存货的盘存制度盘存制度:永续盘存制(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法12(1)投资成本的确定
    企业合并形成的长期股权投资同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及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。长期股权投资初始投资成本与支付合并对价之间的差额,调整资本公积中的股本溢价;资本公积中的股本溢价不足冲减的,调整留存收益。合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。非同一控制下的企业合并:公司按照购买日确定的合并成本作为长期股权投资的初始投资成本。合并成本为购买日购买方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。购买方为企业合并而发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。通过多次交易分步实现的非同一控制下企业合并,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本。公司将合并协议约定的或有对价作为企业合并转移对价的一部分,按照其在购买日的公允价值计入企业合并成本。
    其他方式取得的长期股权投资以支付现金方式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。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。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(扣除已宣告但尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。 在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。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为基础确定。(2)后续计量及损益确认
    后续计量公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。对被投资单位不具有共同控制或重大影响,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。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。初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的差额,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的差额,计入当期损益。被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或承担的部分,调整长期股权投资的账面价
                                                             广东新会美达锦纶股份有限公司 2013 半年度报告全文值,同时增加或减少资本公积(其他资本公积)。
    损益确认成本法下,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,公司按照享有被投资单位宣告发放的现金股利或利润确认投资收益。权益法下,在被投资单位账面净利润的基础上考虑:被投资单位与公司采用的会计政策及会计期间不一致,按公司的会计政策及会计期间对被投资单位财务报表进行调整;以取得投资时被投资单位固定资产、无形资产的公允价值为基础计提的折旧额或摊销额以及有关资产减值准备金额等对被投资单位净利润的影响;对公司与联营企业及合营企业之间发生的未实现内部交易予以抵销等事项的适当调整后,确认应享有或应负担被投资单位的净利润或净亏损。在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他实质上构成对被投资单位净投资的长期权益面价值为限继续确认投资损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,按预计承担的义务确认预计负债,计入当期投资损失。被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。在持有投资期间,被投资单位能够提供合并财务报表的,应当以合并财务报表中的净利润和其他权益变动为基础进行核算。(3)确定对被投资单位具有共同控制、重大影响的依据
    共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。投资企业与其他方对被投资单位实施共同控制的,被投资单位为其合营企业。重大影响,是指对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。投资企业能够对被投资单位施加重大影响的,被投资单位为其联营企业。(4)减值测试方法及减值准备计提方法
    重大影响以下的、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,其减值损失是根据其账面价值与按类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额进行确定。除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。长期股权投资减值损失一经确认,不再转回。13
    投资性房地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,包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物(含自行建造或开发活动完成后用于出租的建筑物以及正在建造或开发过程中将来用于出租的建筑物)。
    公司对现有投资性房地产采用成本模式计量。对按照成本模式计量的投资性房地产-出租用建筑物采用与公司固定资产相同的折旧政策,出租用土地使用权按与无形资产相同的摊销政策执行。
    公司对存在减值迹象的,估计其可收回金额,可收回金额低于其账面价值的,确认相应的减值损失。
    投资性房地产减值损失一经确认,不再转回。14(1)固定资产确认条件固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用寿命超过一个会计年度的有形资产。固定资产在同时满足下列条件时予以确认:(1)与该固定资产有关的经济利益很可能流入企业;(2)该固定资产的成本能够可靠地计量。
                                                             广东新会美达锦纶股份有限公司 2013 半年度报告全文(2)融资租入固定资产的认定依据、计价方法(3)各类固定资产的折旧方法
    固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用寿命和预计净残值率确定折旧率。如固定资产各组成部分的使用寿命不同或者以不同方式为企业提供经济利益,则选择不同折旧率或折旧方法,分别计提折旧。
            类别                    折旧年限(年)         残值率(%)                年折旧率(%)
    房屋及建筑物                   30                                          5% 3.17%
    运输设备                       12                                          5% 7.92%
    专用设备                       14                                          5% 6.79%
    通用设备                       18                                          5% 5.28%
    其他设备                       14                                          5% 6.79%4)固定资产的减值测试方法、减值准备计提方法
    公司在每期末判断固定资产是否存在可能发生减值的迹象。
    固定资产存在减值迹象的,估计其可收回金额。可收回金额根据固定资产的公允价值减去处置费用后的净额与固定资产预计未来现金流量的现值两者之间较高者确定。
    当固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为固定资产减值损失,计入当期损益,同时计提相应的固定资产减值准备。
    固定资产减值损失确认后,减值固定资产的折旧在未来期间作相应调整,以使该固定资产在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除预计净残值)。
    固定资产的减值损失一经确认,在以后会计期间不再转回。有迹象表明一项固定资产可能发生减值的,企业以单项固定资产为基础估计其可收回金额。企业难以对单项固定资产的可收回金额进行估计的,以该固定资产所属的资产组为基础确定资产组的可收回金额。(5)其他说明15(1)在建工程的类别在建工程以立项项目分类核算。(2)在建工程结转为固定资产的标准和时点在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的入账价值。所建造的固定资产在建工程已达到预定可使用状态,但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固定资产,并按公司固定资产折旧政策计提固定资产的折旧,待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。
                                                             广东新会美达锦纶股份有限公司 2013 半年度报告全文(3)在建工程的减值测试方法、减值准备计提方法
    公司在每期末判断在建工程是否存在可能发生减值的迹象。
    在建工程存在减值迹象的,估计其可收回金额。有迹象表明一项在建工程可能发生减值的,企业以单项在建工程为基础估计其可收回金额。企业难以对单项在建工程的可收回金额进行估计的,以该在建工程所属的资产组为基础确定资产组的可收回金额。
    可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计未来现金流量的现值两者之间较高者确定。
    当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。
    在建工程的减值损失一经确认,在以后会计期间不再转回。16(1)借款费用资本化的确认原则
    借款费用,包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
    符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    借款费用同时满足下列条件时开始资本化:
    (1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    (2)借款费用已经发生;
    (3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。(2)借款费用资本化期间
    资本化期间,指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。
    当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。
    当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或可对外销售的,在该资产整体完工时停止借款费用资本化。3)暂停资本化期间
    符合资本化条件的资产在购建或生产过程中发生的非正常中断、且中断时间连续超过3个月的,则借款费用暂停资本化;该项中断如是所购建或生产的符合资本化条件的资产达到预定可使用状态或者可销售状态必要的程序,则借款费用继续资本化。在中断期间发生的借款费用确认为当期损益,直至资产的购建或者生产活动重新开始后借款费用继续资本化。(4)借款费用资本化金额的计算方法
    对于为购建或者生产符合资本化条件的资产而借入的专门借款,以专门借款当期实际发生的借款费用,减去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,来确定借款费用的资本化金额。
    对于为购建或者生产符合资本化条件的资产而占用的一般借款,根据累计资产支出超过专门借款部分的资产支出加权平
                                                            广东新会美达锦纶股份有限公司 2013 半年度报告全文均数,按期初期末简单平均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。
    借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。171819(1)无形资产的计价方法
    (1)公司取得无形资产时按成本进行初始计量;
    外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
    债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益;
    在非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。
    内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。
    (2)后续计量
    在取得无形资产时分析判断其使用寿命。
    对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。(2)使用寿命有限的无形资产的使用寿命估计情况
    每期末,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
    经复核,本年期末无形资产的使用寿命及摊销方法与以前估计未有不同。
             项目                预计使用寿命                               依据
    土地使用权               30-50                     土地使用权证登记的使用期限(3)使用寿命不确定的无形资产的判断依据
    截至资产负债表日,公司没有使用寿命不确定的无形资产。(4)无形资产减值准备的计提
    对于使用寿命确定的无形资产,如有明显减值迹象的,期末进行减值测试。
    对于使用寿命不确定的无形资产,每期末进行减值测试。
                                                             广东新会美达锦纶股份有限公司 2013 半年度报告全文
    对无形资产进行减值测试,估计其可收回金额。有迹象表明一项无形资产可能发生减值的,公司以单项无形资产为基础估计其可收回金额。公司难以对单项资产的可收回金额进行估计的,以该无形资产所属的资产组为基础确定无形资产组的可收回金额。
    可收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产预计未来现金流量的现值两者之间较高者确定。
    当无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。
    无形资产减值损失确认后,减值无形资产的折耗或者摊销费用在未来期间作相应调整,以使该无形资产在剩余使用寿命内,系统地分摊调整后的无形资产账面价值(扣除预计净残值)。
    无形资产的减值损失一经确认,在以后会计期间不再转回。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
    公司内部研究开发项目的支出分为研究阶段支出和开发阶段支出。
    研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调查、研究活动的阶段。
    开发阶段:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。(6)内部研究开发项目支出的核算
    内部研究开发项目开发阶段的支出,同时满足下列条件时确认为无形资产:
    完成该无形资产以使其能够使用或出售在技术上具有可行性;
    具有完成该无形资产并使用或出售的意图;
    无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能够证明其有用性;
    有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    归属于该无形资产开发阶段的支出能够可靠地计量。
    开发阶段的支出,若不满足上列条件的,于发生时计入当期损益。研究阶段的支出,在发生时计入当期损益。202122
    公司涉及诉讼、债务担保、亏损合同、重组事项时,如该等事项很可能需要未来以交付资产或提供劳务、其金额能够可靠计量的,确认为预计负债。(1)预计负债的确认标准
    与或有事项相关的义务同时满足下列条件时,公司确认为预计负债:
    该义务是公司承担的现时义务;
    履行该义务很可能导致经济利益流出公司;
    该义务的金额能够可靠地计量。
                                                            广东新会美达锦纶股份有限公司 2013 半年度报告全文(2)预计负债的计量方法
    公司预计负债按履行相关现时义务所需的支出的最佳估计数进行初始计量。
    公司在确定最佳估计数时,综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。对于货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。
    最佳估计数分别以下情况处理:
    所需支出存在一个连续范围(或区间),且该范围内各种结果发生的可能性相同的,则最佳估计数按照该范围的中间值即上下限金额的平均数确定。
    所需支出不存在一个连续范围(或区间),或虽然存在一个连续范围但该范围内各种结果发生的可能性不相同的,如或有事项涉及单个项目的,则最佳估计数按照最可能发生金额确定;如或有事项涉及多个项目的,则最佳估计数按各种可能结果及相关概率计算确定。
    公司清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本确定能够收到时,作为资产单独确认,确认的补偿金额不超过预计负债的账面价值。23(1)股份支付的种类(2)权益工具公允价值的确定方法(3)确认可行权权益工具最佳估计的依据(4)实施、修改、终止股份支付计划的相关会计处理2425(1)销售商品收入确认时间的具体判断标准公司已将商品所有权上的主要风险和报酬转移给购买方;公司既没有保留与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入实现。(2)确认让渡资产使用权收入的依据
    与交易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时。分别下列情况确定让渡资产使用权收入金额:
    利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
    使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。
                                                            广东新会美达锦纶股份有限公司 2013 半年度报告全文(3)确认提供劳务收入的依据(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法26(1)类型政府补助,是公司从政府无偿取得的货币性资产与非货币性资产。分为与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法
    与购建固定资产、无形资产等长期资产相关的政府补助,确认为递延收益,按照所建造或购买的资产使用年限分期计入营业外收入;
    与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业已发生的相关费用或损失的,取得时直接计入当期营业外收入。27(1)确认递延所得税资产的依据对于可抵扣暂时性差异确认递延所得税资产,以未来期间很可能取得的用来抵扣可抵扣暂时性差异的应纳税所得额为限。(2)确认递延所得税负债的依据对于应纳税暂时性差异,除特殊情况外,确认递延所得税负债。28(1)经营租赁会计处理
    公司租入资产所支付的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,计入当期费用。公司支付的与租赁交易相关的初始直接费用,计入当期费用。资产出租方承担了应由公司承担的与租赁相关的费用时,公司将该部分费用从租金总额中扣除,按扣除后的租金费用在租赁期内分摊,计入当期费用。
    公司出租资产所收取的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,确认为租赁收入。公司支付的与租赁交易相关的初始直接费用,计入当期费用;如金额较大的,则予以资本化,在整个租赁期间内按照与租赁收入确认相同的基础分期计入当期收益。公司承担了应由承租方承担的与租赁相关的费用时,公司将该部分费用从租金收入总额中扣除,按扣除后的租金费用在租赁期内分配。
                                                             广东新会美达锦纶股份有限公司 2013 半年度报告全文(2)融资租赁会计处理(3)售后租回的会计处理29(1)持有待售资产确认标准
    公司将同时符合下列条件的非流动资产确认为持有待售资产:
    公司已就该资产出售事项作出决议
    公司已与对方签订了不可撤消的转让协议
    该资产转让将在一年内完成。(2)持有待售资产的会计处理方法
    符合持有待售条件的非流动资产(不包括金融资产及递延所得税资产),以账面价值与公允价值减去处置费用孰低的金额列示为其他流动资产。公允价值减去处置费用低于原账面价值的金额,确认为资产减值损失。303132本报告期主要会计政策、会计估计是否变更□ 是 √ 否本报告期主要会计政策、会计估计未发生变更。(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否33本报告期是否发现前期会计差错□ 是 √ 否本报告期未发生前期会计差错更正事项。
                                                                 广东新会美达锦纶股份有限公司 2013 半年度报告全文(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否34
    所得税的会计处理方法
    公司所得税的会计处理采用资产负债表债务法。
    所得税包括当期所得税和递延所得税。除由于企业合并产生的调整商誉,或与直接计入所有者权益的交易或者事项相关的计入所有者权益外,均作为所得税费用计入当期损益。五、税项1、公司主要税种和税率
                  税种                                计税依据                              税率
                                       按税法规定计算的销售货物和应税劳
                                       务收入为基础计算销项税额,在扣除当
    增值税                                                                                                      17%
                                       期允许抵扣的进项税额后,差额部分为
                                       应交增值税
    营业税                                 营业额                                                                5%
                                       按实际缴纳的营业税、增值税及消费税
    城市维护建设税                                                                                               7%
                                       计征
    企业所得税                             应纳税所得额                                                         25%
                                       应缴纳税金为基数计缴,应缴纳税金包
    教育费附加                                                                                                   3%
                                       括营业税、增值税
                                       应缴纳税金为基数计缴,应缴纳税金包
    地方教育费附加                                                                                               2%
                                       括营业税、增值税各分公司、分厂执行的所得税税率
    (1)公司母公司执行高新技术企业税收优惠政策按15%计征企业所得税。.
    (2)公司境内子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、深圳市美新投资有限公司、新会德华尼龙切片有限公司、鹤山美华纺织有限公司、常德美华尼龙有限公司按25%征收企业所得税。
    (3)公司境内子公司南充美华尼龙有限公司执行西部大开发税收优惠政策按15%计征企业所得税。
    (4)导通投资有限公司和美达尼龙有限公司为香港注册的有限公司,依香港法律按16.5%缴纳利得税。
                                                                                      广东新会美达锦纶股份有限公司 2013 半年度报告全文2、税收优惠及批文
    公司根据广东省科技厅、广东省财政厅、广东省国家税务总局、广东省地方税务局粤科高字(2011)172号文,公司被认定为2011年第一批高新技术企业,依据《中华人民共和国企业所得税法》规定,2011年至2013年所得税减按15%计征。
    公司子公司南充美华尼龙有限公司为西部地区中外合资经营企业,根据《财政部 国家税务总局 海关总署关于西部大开发税收优惠政策问题的通知》[财税(2011)58号文],在2011年至2020年期间减按15%征收企业所得税。3、其他说明六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                                  单位: 元
                                                                                                                                   从母公
                                                                                                                                   司所有
                                                                                                                                   者权益
                                                                                                                                   冲减子
                                                                               实质                                                公司少
                                                                               上构                                                数股东
                                                                                                                         少数股
                                                                               成对                                                分担的
                                                                                                                         东权益
                                                                               子公                                                本期亏
                                                                                                表决权                   中用于
    子公司 子公司              业务性                    经营范 期末实际 司净 持股比                         是否合 少数股             损超过
                  注册地            注册资本                                                     比例                    冲减少
    全称     类型               质                        围       投资额         投资    例(%)             并报表 东权益             少数股
                                                                                                 (%)                     数股东
                                                                               的其                                                东在该
                                                                                                                         损益的
                                                                               他项                                                子公司
                                                                                                                         金额
                                                                               目余                                                年初所
                                                                                额                                                 有者权
                                                                                                                                   益中所
                                                                                                                                   享有份
                                                                                                                                   额后的
                                                                                                                                    余额
                                                     锦纶 6
    新会德                                               干切
    华尼龙 中外合                                        片、锦
                  新会     制造     386,501,793.27            386,500,000.00             100%    100% 是
    切片有 作                                            纶6长
    限公司                                               丝和弹
                                                     力丝
                                                     生产经新会新
         中外合                                      营合成
    锦纺织            新会     制造     113,373,267.50            113,370,000.00             100%    100% 是
         作                                          纤维机有限公
                                                     织物印
                                                                                        广东新会美达锦纶股份有限公司 2013 半年度报告全文
                                                     染深加司
                                                     工导通投
                                                     进出口
    资有限 有限       香港     投资     223,671.00                 220,000.00                  100%    100% 是
                                                     贸易公司
    南充美                                               生产尼
    华尼龙 中外合                                        龙原料
                  南充     制造     25,921,103.00              25,920,000.00               100%    100% 是
    有限公 资                                            及相关
    司                                                   产品新会美达
                                                     生产锦
    -DSM     中外合
                  新会     制造     157,266,410.36   纶6干     117,950,000.00               75%     75% 是       49,637,369.82尼龙切 资
                                                     切片片有限公司美达尼
                           投资、                    进出口
    龙有限 有限       香港              36,092,620.00              36,090,000.00               100%    100% 是
                           贸易                      贸易公司
                                                     生产经
    鹤山美                                               营各类
    华纺织 中外合                                        经纬编
                  鹤山     制造     14,374,314.81              14,390,000.00               100%    100% 是
    有限公 资                                            织针织
    司                                                   品、化
                                                     纤布
                                                     功能性常德美
                                                     化纤产华尼龙 中外合
                  常德     制造          50000000    品的生    50,000,000.00               100%    100% 是有限公 资
                                                     产及产司
                                                     品自销深圳市
    美新投 有限责                                        投资兴
                  深圳     投资          50000000              50,000,000.00               100%    100% 是
    资有限 任                                            办实业公司通过设立或投资等方式取得的子公司的其他说明(2)同一控制下企业合并取得的子公司
                                                                                                                                      单位: 元
                                                                               实质上                                            少数股 从母公
                                                               期末实                             表决权
    子公司 子公司               业务性 注册资 经营范                               构成对 持股比               是否合 少数股 东权益 司所有
                  注册地                                       际投资                              比例
    全称     类型                质           本             围                   子公司    例(%)             并报表 东权益 中用于 者权益
                                                                   额                              (%)
                                                                               净投资                                            冲减少 冲减子
                                                                  广东新会美达锦纶股份有限公司 2013 半年度报告全文
                                                         的其他                                      数股东 公司少
                                                         项目余                                      损益的 数股东
                                                           额                                        金额      分担的
                                                                                                               本期亏
                                                                                                               损超过
                                                                                                               少数股
                                                                                                               东在该
                                                                                                               子公司
                                                                                                               年初所
                                                                                                               有者权
                                                                                                               益中所
                                                                                                               享有份
                                                                                                               额后的
                                                                                                                余额通过同一控制下企业合并取得的子公司的其他说明(3)非同一控制下企业合并取得的子公司
                                                                                                              单位: 元
                                                                                                               从母公
                                                                                                               司所有
                                                                                                               者权益
                                                                                                               冲减子
                                                                                                               公司少
                                                                                                               数股东
                                                         实质上                                      少数股
                                                                                                               分担的
                                                         构成对                                      东权益
                                                                                                               本期亏
                                                  期末实 子公司             表决权                   中用于
    子公司 子公司              业务性 注册资 经营范                    持股比            是否合 少数股             损超过
                  注册地                          际投资 净投资              比例                    冲减少
    全称    类型               质      本     围                      例(%)             并报表 东权益             少数股
                                                   额    的其他              (%)                     数股东
                                                                                                               东在该
                                                         项目余                                      损益的
                                                                                                               子公司
                                                           额                                        金额
                                                                                                               年初所
                                                                                                               有者权
                                                                                                               益中所
                                                                                                               享有份
                                                                                                               额后的
                                                                                                                余额通过非同一控制下企业合并取得的子公司的其他说明2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
                                                                                                              单位: 元
           名称                   与公司主要业务往来              在合并报表内确认的主要资产、负债期末余额
                                                               广东新会美达锦纶股份有限公司 2013 半年度报告全文特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明3、合并范围发生变更的说明合并报表范围发生变更说明□ 适用 √ 不适用4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                         单位: 元
                       名称                                期末净资产                       本期净利润本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                         单位: 元
                       名称                               处置日净资产                 年初至处置日净利润新纳入合并范围的主体和不再纳入合并范围的主体的其他说明5、报告期内发生的同一控制下企业合并
                                                                                                         单位: 元
                       属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
      被合并方
                       业合并的判断依据        制人          并日的收入          的净利润      的经营活动现金流同一控制下企业合并的其他说明6、报告期内发生的非同一控制下企业合并
                                                                                                         单位: 元
            被合并方                          商誉金额                             商誉计算方法非同一控制下企业合并的其他说明7、报告期内出售丧失控制权的股权而减少子公司
                    子公司名称                            出售日                       损益确认方法出售丧失控制权的股权而减少的子公司的其他说明8、报告期内发生的反向购买
                                                                                     合并中确认的商誉或计入当
           借壳方                判断构成反向购买的依据     合并成本的确定方法
                                                                                        期的损益的计算方法反向购买的其他说明
                                                                            广东新会美达锦纶股份有限公司 2013 半年度报告全文9、本报告期发生的吸收合并
                                                                                                                            单位: 元
                  吸收合并的类型                              并入的主要资产                              并入的主要负债
             同一控制下吸收合并                            项目                金额                    项目            金额
            非同一控制下吸收合并                           项目                金额                    项目            金额吸收合并的其他说明10
    公司在香港设立美达尼龙有限公司、导通投资有限公司,以美元为记账本位币。对上述公司的财务进行折算时,所有资产(其长期投资按发生时的即期汇率外)、负债项目的折算汇率为6.2855,损益类项目折算汇率为6.2923,所有者权益类项目除“未分配利润”项目外,按照发生时的即期汇率折算。
    由于折算汇率不同产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。母公司含有实质上构成对上述公司净投资的外币货币性项目产生的汇兑差额与外币财务报表折算差额进行抵销。七、合并财务报表主要项目注释1、货币资金
                                                                                                                            单位: 元
                                                  期末数                                                 期初数
           项目
                              外币金额            折算率      人民币金额           外币金额            折算率      人民币金额
    现金:                               --              --               392,739.40          --               --          1,480,545.97
    人民币                              --              --               378,527.53          --               --          1,458,854.37
    美金                                      89.00     6.1787               549.90
    港币                                15,027.07      0.79655             11,969.81        23,724.23        0.81085            19,236.79
    日元                                 1,250.34     0.062607                78.28           3,260.00       0.07305              238.14
    欧元                                     200.39     8.0536              1,613.88              204.00      8.3176             1,696.79
    新加坡元                                                                                        0.70      6.3184                 4.42
    波兰兹罗提                                                                                    255.00      2.0214              515.46
    银行存款:                          --              --            263,389,051.98         --               --        254,196,604.61
    人民币                              --              --            208,752,870.99         --               --        221,752,624.31
    港币                         20,759,228.45         0.79655         16,535,763.42   15,456,699.49         0.81085     12,532,982.04
    日元                               254,373.96       0.0626             15,923.81       159,174.00        0.07305            11,627.50
    美元                          6,157,951.26          6.1787         38,048,133.47      3,158,021.35        6.2855     19,849,998.87
    欧元                                 4,514.79       8.0536             36,360.29          5,942.93        8.3176            49,371.89
    其他货币资金:                      --              --               454,267.92          --               --               453,625.76
                                                                       广东新会美达锦纶股份有限公司 2013 半年度报告全文
    人民币                           --              --             454,267.92           --              --                 453,625.76
    合计                             --              --         264,236,059.30           --              --              256,130,776.34如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明2、交易性金融资产(1)交易性金融资产
                                                                                                                            单位: 元
                       项目                                       期末公允价值                             期初公允价值(2)变现有限制的交易性金融资产
                                                                                                                            单位: 元
                    项目                              限售条件或变现方面的其他重大限制                         期末金额(3)套期工具及对相关套期交易的说明3、应收票据(1)应收票据的分类
                                                                                                                            单位: 元
                      种类                                        期末数                                    期初数
    银行承兑汇票                                                            460,068,223.88                               158,572,588.37
    国内信用证                                                                  51,611,316.90                             73,811,521.36
    合计                                                                    511,679,540.78                               232,384,109.73(2)期末已质押的应收票据情况
                                                                                                                            单位: 元
         出票单位              出票日期                     到期日                        金额                       备注浙江锦事达化纤有限公
                           2013 年 01 月 10 日        2013 年 07 月 10 日                   6,000,000.00司浙江新长城进出口有限
                           2013 年 04 月 22 日        2013 年 07 月 22 日                   5,550,000.00公司福建凯邦锦纶科技有限
                           2013 年 04 月 27 日        2013 年 10 月 27 日                   5,000,000.00公司福建凯邦锦纶科技有限
                           2013 年 05 月 09 日        2013 年 11 月 09 日                   5,000,000.00公司
                                                                    广东新会美达锦纶股份有限公司 2013 半年度报告全文福建凯邦锦纶科技有限
                          2013 年 05 月 06 日      2013 年 11 月 06 日              4,411,680.00公司
    合计                               --                      --                      25,961,680.00            --(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况因出票人无力履约而将票据转为应收账款的票据
                                                                                                                 单位: 元
         出票单位               出票日期                 到期日                    金额                   备注说明公司已经背书给其他方但尚未到期的票据
                                                                                                                 单位: 元
         出票单位               出票日期                 到期日                    金额                   备注
    杭州永昌锦纶有限公司      2013 年 05 月 08 日      2013 年 11 月 08 日              8,450,000.00温州市永昌尼龙销售有
                          2013 年 04 月 28 日      2013 年 10 月 27 日              2,000,000.00限公司温州市永昌尼龙销售有
                          2013 年 04 月 26 日      2013 年 10 月 26 日              1,500,000.00限公司温州市永昌尼龙销售有
                          2013 年 04 月 22 日      2013 年 10 月 22 日              1,500,000.00限公司温州市永昌尼龙销售有
                          2013 年 04 月 23 日      2013 年 10 月 23 日              1,000,000.00限公司
    合计                               --                      --                      14,450,000.00            --说明已贴现或质押的商业承兑票据的说明4、应收股利
                                                                                                                 单位: 元
                                                                                                         相关款项是否发
       项目            期初数           本期增加        本期减少          期末数          未收回的原因
                                                                                                             生减值
    其中:                   --                --               --              --                 --                --
    其中:                   --                --               --              --                 --                --说明
                                                                                    广东新会美达锦纶股份有限公司 2013 半年度报告全文5、应收利息(1)应收利息
                                                                                                                                         单位: 元
           项目                     期初数                        本期增加                     本期减少                         期末数(2)逾期利息
                                                                                                                                         单位: 元
                  贷款单位                                      逾期时间(天)                                       逾期利息金额(3)应收利息的说明6、应收账款(1)应收账款按种类披露
                                                                                                                                         单位: 元
                                                       期末数                                                      期初数
           种类                     账面余额                        坏账准备                    账面余额                      坏账准备
                                金额          比例(%)           金额         比例(%)       金额          比例(%)         金额          比例(%)单项金额重大并单项计
                             18,501,549.83       17.09%         925,077.49      15.09% 7,933,493.46         11.24%       396,674.67            7.64%提坏账准备的应收账款按组合计提坏账准备的应收账款
    账龄分析法                    67,392,231.54      62.25%       3,594,806.67      58.66% 59,444,363.32        84.21%      3,183,824.87           61.35%有信用证保证的应收账
                              20,752,821.93      19.17%                                   1,600,254.30       2.27%              0.00              0%款
    组合小计                      88,145,053.47      98.51%       3,594,806.67      58.66% 61,044,617.62        86.48%      3,183,824.87           61.35%单项金额虽不重大但单
    项计提坏账准备的应收           1,608,727.46           1.49%   1,608,727.46      26.25%    1,608,727.46       2.28%      1,608,727.46           31.01%账款
    合计                         108,255,330.76      --           6,128,611.62     --        70,586,838.54      --          5,189,227.00      --应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                         单位: 元
             应收账款内容                             账面余额                 坏账准备               计提比例(%)               计提理由
    福建凯邦锦纶科技有限公司                                 8,141,134.22               407,056.71                         5% 预计可收回
                                                                             广东新会美达锦纶股份有限公司 2013 半年度报告全文
    朗盛(无锡)化工有限公司                            5,310,895.20              265,544.76                       5% 预计可收回
    湛江运城塑业有限公司                                5,049,520.41              252,476.02                       5% 预计可收回
    合计                                               18,501,549.83              925,077.49             --                       --组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                   单位: 元
                                             期末数                                                        期初数
        账龄                     账面余额                                                       账面余额
                                                             坏账准备                                                    坏账准备
                           金额             比例(%)                                    金额                比例(%)1 年以内
    其中:                      --                --                   --                      --                 --               --
                          66,650,001.83        98.9%               3,332,500.10      58,753,970.20           98.83%       2,937,698.53
    1 年以内小计              66,650,001.83        98.9%               3,332,500.10      58,753,970.20           98.83%       2,937,698.53
    1至2年                      115,284.34         0.17%                    11,528.43           51,247.62         0.09%                 5,124.77
    2至3年                                                                                     146,566.28         0.25%                43,969.88
    3 年以上                    626,945.37         0.93%                250,778.14             492,579.22         0.83%           197,031.69
    合计                      67,392,231.54       --                   3,594,806.67      59,444,363.32            --          3,183,824.87组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                   单位: 元
               组合名称                                    账面余额                                           坏账准备
    有信用证保证的应收账款                                                     20,752,821.93                                                0.00
    合计                                                                       20,752,821.93                                                0.00期末单项金额虽不重大但单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                   单位: 元
       应收账款内容               账面余额                   坏账准备                计提比例(%)                    计提理由
    货款                                  1,608,727.46                 1,608,727.46                           100% 预计无法收回
    合计                                  1,608,727.46                 1,608,727.46                 --                       --
                                                                           广东新会美达锦纶股份有限公司 2013 半年度报告全文(2)本报告期转回或收回的应收账款情况
                                                                                                                              单位: 元
                                                                                  转回或收回前累计已计
        应收账款内容          转回或收回原因        确定原坏账准备的依据                                       转回或收回金额
                                                                                    提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                              单位: 元
       应收账款内容               账面余额                   坏账金额               计提比例(%)                      理由单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明(3)本报告期实际核销的应收账款情况
                                                                                                                              单位: 元
                                                                                                                   是否因关联交易产
       单位名称         应收账款性质          核销时间                   核销金额              核销原因
                                                                                                                          生台山宝捷弹性织物
                            尾款         2013 年 01 月 29 日                  11,432.75        无法收回                   否厂
    合计                         --                     --                        11,432.75              --                   --应收账款核销说明由于发生时间过长,已无法追回尾款,作核销处理。(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                              单位: 元
                                                         期末数                                           期初数
             单位名称
                                         账面余额                 计提坏账金额              账面余额                计提坏账金额(5)应收账款中金额前五名单位情况
                                                                                                                              单位: 元
                                                                                                            占应收账款总额的比例
         单位名称            与本公司关系                         金额                     年限
                                                                                                                       (%)福建凯邦锦纶科技有限
                                  非关联方                         8,141,134.22           1 年以内                              7.52%公司朗盛(无锡)化工有限
                                  非关联方                         5,310,895.20           1 年以内                              4.91%公司
    湛江运城塑业有限公司              非关联方                         5,049,520.41           1 年以内                              4.66%东莞润信弹性织物有限
                                  非关联方                         4,489,046.57           1 年以内                              4.15%公司
                                                                                广东新会美达锦纶股份有限公司 2013 半年度报告全文LANXESS WUXI
    CHEMICAL CO 切片                    非关联方                          3,816,953.71            1 年以内                                3.53%(TT)
    合计                                    --                           26,807,550.11                --                                 24.77%(6)应收关联方账款情况
                                                                                                                                    单位: 元
           单位名称                          与本公司关系                            金额                     占应收账款总额的比例(%)(7)终止确认的应收款项情况
                                                                                                                                    单位: 元
                  项目                                    终止确认金额                          与终止确认相关的利得或损失(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                                    单位: 元
                         项目                                                                 期末数资产:负债:7、其他应收款(1)其他应收款按种类披露
                                                                                                                                    单位: 元
                                                     期末数                                                   期初数
           种类                     账面余额                    坏账准备                    账面余额                      坏账准备
                                 金额         比例(%)         金额     比例(%)         金额            比例(%)         金额         比例(%)按组合计提坏账准备的其他应收款
    帐龄分析法                 2,365,714.70        78.36%     140,069.59     17.49% 2,858,034.26             81.36%        167,374.81    20.35%
    组合小计                   2,365,714.70        78.36%     140,069.59     17.49% 2,858,034.26             81.36%        167,374.81    20.35%单项金额虽不重大但单
    项计提坏账准备的其他            661,000.00     21.64%     661,000.00     82.51%      655,000.00          18.64%        655,000.00    79.65%应收款
    合计                       3,026,714.70         --        801,069.59       --      3,513,034.26          --            822,374.81      --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款
                                                                   广东新会美达锦纶股份有限公司 2013 半年度报告全文□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                   单位: 元
                                         期末数                                               期初数
                              账面余额                                           账面余额
           账龄
                                                比例       坏账准备                          比例          坏账准备
                            金额                                               金额
                                                (%)                                           (%)1 年以内其中:
    1 年以内                      2,104,200.32 88.95%            105,210.02       2,744,414.92 96.03%                 137,220.75
    1 年以内小计                  2,104,200.32 88.95%            105,210.02       2,744,414.92 96.03%                 137,220.75
    1至2年                         229,153.96       9.68%         22,915.40          50,258.92    1.76%                 5,025.90
    2至3年                          10,000.00       0.42%          3,000.00           2,160.00    0.07%                  648.00
    3 年以上                        22,360.42       0.95%          8,944.17          61,200.42    2.14%                24,480.16
    合计                          2,365,714.70       --          140,069.59       2,858,034.26     --                 167,374.81组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                   单位: 元
    其他应收款内容         账面余额                     坏账准备            计提比例(%)                计提理由
    押金                               161,000.00                161,000.00                     100% 估计无法收回
    新会市电力开发公司                 500,000.00                500,000.00                     100% 估计无法收回
    合计                               661,000.00                661,000.00            --                        --2)本报告期转回或收回的其他应收款情况
                                                                                                                   单位: 元
                                                                          转回或收回前累计已计
       其他应收款内容     转回或收回原因         确定原坏账准备的依据                                  转回或收回金额
                                                                            提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                   单位: 元
    应收账款内容           账面余额                     坏账金额             计提比例(%)                  理由单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明
                                                                        广东新会美达锦纶股份有限公司 2013 半年度报告全文(3)本报告期实际核销的其他应收款情况
                                                                                                                   单位: 元
       单位名称         其他应收款性质         核销时间             核销金额             核销原因      是否因关联交易产生其他应收款核销说明(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                   单位: 元
                                                       期末数                                       期初数
             单位名称
                                           账面余额             计提坏账金额             账面余额            计提坏账金额(5)金额较大的其他应收款的性质或内容
                                                                                                                   单位: 元
           单位名称                          金额                  款项的性质或内容           占其他应收款总额的比例(%)说明(6)其他应收款金额前五名单位情况
                                                                                                                   单位: 元
                                                                                                      占其他应收款总额的比
         单位名称             与本公司关系                 金额                        年限
                                                                                                              例(%)
    新会市电力开发公司             无关联关系                        500,000.00           3 年以上                        16.52%
    江苏阳光集团有限公司           无关联关系                        200,000.00           1 年以内                        6.61%中国太平洋财产保险股
                               无关联关系                        155,603.14           1 年以内                        5.14%份有限公司北京分公司佛山市顺德金纺集团有
                               无关联关系                        150,975.00           1 年以内                        4.99%限公司中国国际贸易促进委员
                               无关联关系                        117,600.00           1 年以内                        3.89%会纺织行业分会
           合计                    --                           1,124,178.14             --                           37.15%(7)其他应收关联方账款情况
                                                                                                                   单位: 元
           单位名称                     与本公司关系                           金额              占其他应收款总额的比例(%)
                                                                         广东新会美达锦纶股份有限公司 2013 半年度报告全文(8)终止确认的其他应收款项情况
                                                                                                                         单位: 元
                 项目                               终止确认金额                      与终止确认相关的利得或损失(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                         单位: 元
                        项目                                                       期末数资产:负债:8、预付款项(1)预付款项按账龄列示
                                                                                                                         单位: 元
                                         期末数                                                   期初数
       账龄
                                  金额                       比例(%)                     金额                     比例(%)
    1 年以内                                    60,985,272.87        74.5%                              66,887,404.36          95.9%
    1至2年                                      18,326,061.04       22.39%                               2,192,291.49          3.14%
    2至3年                                        2,052,982.37       2.51%                                316,353.48           0.45%
    3 年以上                                       500,363.16            0.6%                             355,853.72           0.51%
    合计                                        81,864,679.44       --                                  69,751,903.05         --预付款项账龄的说明2)预付款项金额前五名单位情况
                                                                                                                         单位: 元
         单位名称              与本公司关系                   金额                   时间                    未结算原因
    Tokokosen Corp                 无关联关系                     21,060,089.68        1 年以内                  预付设备款ILJIN A-TECH CO(韓
                               无关联关系                     15,636,275.44        1 年以内                  预付设备款國)四川省南充市高坪区财
                               无关联关系                     12,327,616.00        1至2年                    预付土地款政局南充市国土资源局高坪
                               无关联关系                      5,476,276.00        1至2年                    预付土地款分局土地交易中心
    江苏海源机械有限公司           无关联关系                      3,879,540.00        1 年以内                  预付设备款
    合计                                --                        58,379,797.12           --                            --
                                                                         广东新会美达锦纶股份有限公司 2013 半年度报告全文预付款项主要单位的说明(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                             单位: 元
                                                        期末数                                               期初数
                 单位名称
                                             账面余额            计提坏账金额               账面余额                  计提坏账金额(4)预付款项的说明9、存货(1)存货分类
                                                                                                                             单位: 元
                                             期末数                                                       期初数
          项目
                            账面余额         跌价准备        账面价值            账面余额             跌价准备            账面价值
    原材料                      147,420,603.99   7,339,373.59   140,081,230.40    185,153,931.39          9,704,520.73      175,449,410.66
    在产品                       42,199,305.07                   42,199,305.07     51,869,605.44                             51,869,605.44
    库存商品                    204,409,805.10   5,928,880.68   198,480,924.42    159,042,841.76          7,795,226.19      151,247,615.57
    委托加工物资                   590,174.95                        590,174.95           917,391.88                            917,391.88
    合计                        394,619,889.11 13,268,254.27    381,351,634.84    396,983,770.47         17,499,746.92      379,484,023.55(2)存货跌价准备
                                                                                                                             单位: 元
                                                                                  本期减少
       存货种类              期初账面余额         本期计提额                                                          期末账面余额
                                                                          转回                     转销
    原材料                           9,704,520.73         2,924,506.69                             5,289,653.83               7,339,373.59
    库存商品                         7,795,226.19         3,841,467.53                             5,707,813.04               5,928,880.68
    合   计                         17,499,746.92         6,765,974.22                            10,997,466.87              13,268,254.273)存货跌价准备情况
                                                                  本期转回存货跌价准备的原                本期转回金额占该项存货期
                 项目               计提存货跌价准备的依据
                                                                                 因                          末余额的比例(%)
                                  依据生产和技术部门对未来
    原材料                            可使用性的鉴定或预计的可
                                  变现价值
                                                                             广东新会美达锦纶股份有限公司 2013 半年度报告全文
                                  营销部门对各类产品的售价库存商品
                                  预测
                                  依据销售合同价格估计其可在产品
                                  变现价值存货的说明10
                                                                                                                             单位: 元
                    项目                                       期末数                                       期初数其他流动资产说明111)可供出售金融资产情况
                                                                                                                             单位: 元
                           项目                                       期末公允价值                          期初公允价值
    可供出售权益工具                                                                  12,598,400.10                          15,291,424.20
    合计                                                                              12,598,400.10                          15,291,424.20本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额元,该金额占重分类前持有至到期投资总额的比例。可供出售金融资产的说明
              项   目                    年初余额                       本期减少                           期末余额
                                  成本       公允价值变动损    成本         公允价值变动损         成本          公允价值变动损
         交通银行股份有限     4,041,711.50         益
                                               11,249,712.70            -         益
                                                                               2,693,024.10       4,041,711.50           益
                                                                                                                      8,556,688.60
             公司股权2)可供出售金融资产中的长期债权投资
                                                                                                                             单位: 元
                                             初始投资成                                                   累计应收或
    债券项目      债券种类           面值                      到期日            期初余额    本期利息                         期末余额
                                                 本                                                         已收利息可供出售金融资产的长期债权投资的说明12(1)持有至到期投资情况
                                                                                                                             单位: 元
                   项目                                   期末账面余额                                    期初账面余额
                                                                                   广东新会美达锦纶股份有限公司 2013 半年度报告全文持有至到期投资的说明(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                                                  单位: 元
                 项目                                          金额                            占该项投资出售前金额的比例(%)本报告期内出售但尚未到期的持有至到期投资情况说明13
                                                                                                                                  单位: 元
                 种类                                           期末数                                         期初数14
                                                                                                                                  单位: 元
                                       本企业在被投
    被投资单位名 本企业持股比                                                                  期末净资产总 本期营业收入
                                       资单位表决权 期末资产总额 期末负债总额                                               本期净利润
        称            例(%)                                                                       额            总额
                                          比例(%)一、合营企业二、联营企业广东通用数字
    投资咨询有限                   40%                    40%公司江门坚美化纤
                               25%                    25%纸业有限公司合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明15(1)长期股权投资明细情况
                                                                                                                                  单位: 元
                                                                                                 在被投资
                                                                               在被投 在被投资 单位持股
    被投资单 核算方                                       增减变                   资单位 单位表决 比例与表                本期计提 本期现金
                      投资成本 期初余额                        期末余额                                     减值准备
    位          法                                       动                     持股比   权比例 决权比例                减值准备    红利
                                                                               例(%)     (%)     不一致的
                                                                                                   说明广东通用
             权益法     4,000,000.00   3,509,855.76             3,509,855.76     40%       40%数字投资
                                                                             广东新会美达锦纶股份有限公司 2013 半年度报告全文咨询有限公司江门坚美
    化纤纸业 权益法       2,690,154.65                                       25%       25%有限公司广东发展
    银行股份 成本法       8,094,644.76   8,094,644.76        8,094,644.76   0.02%     0.02%有限公司新会粤新
    热电联供 成本法                                                              5%        5%有限公司江门融和
           成本法    12,000,000.00 12,000,000.00        12,000,000.00   1.32%     1.32%                             1,815,000.00农商行江门新会
           成本法    59,400,000.00 59,400,000.00        59,400,000.00   1.8%       1.8%                             2,970,000.00农商行
    合计            --   86,184,799.41 83,004,500.52        83,004,500.52   --        --         --                     4,785,000.00(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                                    单位: 元向投资企业转移资金能力受到限制的长
                                                           受限制的原因                      当期累计未确认的投资损失金额
             期股权投资项目长期股权投资的说明16(1)按成本计量的投资性房地产
                                                                                                                    单位: 元
         项目                  期初账面余额                本期增加                    本期减少           期末账面余额
    一、账面原值合计                        21,978,190.00                                                           21,978,190.00
    1.房屋、建筑物                           6,207,679.00                                                            6,207,679.00
    2.土地使用权                            15,770,511.00                                                           15,770,511.00二、累计折旧和累计
                                         5,141,561.80              255,993.36                                    5,397,555.16摊销合计
    1.房屋、建筑物                           2,145,164.14               98,288.22                                    2,243,452.36
    2.土地使用权                             2,996,397.66              157,705.14                                    3,154,102.80三、投资性房地产账
                                        16,836,628.20             -255,993.36                                   16,580,634.84面净值合计
                                                                    广东新会美达锦纶股份有限公司 2013 半年度报告全文
    1.房屋、建筑物                   4,062,514.86               -98,288.22                                            3,964,226.64
    2.土地使用权                 12,774,113.34                 -157,705.14                                          12,616,408.20五、投资性房地产账
                             16,836,628.20                 -255,993.36                                          16,580,634.84面价值合计
    1.房屋、建筑物                   4,062,514.86               -98,288.22                                            3,964,226.64
    2.土地使用权                 12,774,113.34                 -157,705.14                                          12,616,408.20
                                                                                                                    单位: 元
                                                                                              本期
    本期折旧和摊销额                                                                                                   255,993.36
    投资性房地产本期减值准备计提额                                                                                            0.00(2)按公允价值计量的投资性房地产
                                                                                                                    单位: 元
                                                           本期增加                       本期减少
                             期初公允价                                                                            期末公允
               项目                                        自用房地产 公允价值变                     转为自用房
                                   值           购置                                   处置                           价值
                                                           或存货转入      动损益                      地产说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间17(1)固定资产情况
                                                                                                                    单位: 元
           项目           期初账面余额                     本期增加                    本期减少               期末账面余额
    一、账面原值合计:       2,131,717,220.52                               2,189,308.23     3,512,870.56      2,130,393,658.19
    其中:房屋及建筑物         303,410,725.04                                                     114,035.59       303,296,689.45
      运输工具              20,055,620.53                                375,400.00       396,085.00            20,034,935.53
    专用设备                 1,734,225,417.21                               1,369,761.79     2,744,083.89         1,732,851,095.11
    通用设备                    57,942,362.05                                   7,510.26           58,142.70        57,891,729.61
    其他设备                    16,083,095.69                                436,636.18       200,523.38            16,319,208.49
             --           期初账面余额          本期新增           本期计提            本期减少               本期期末余额
    二、累计折旧合计:       1,277,210,376.65                             50,115,104.66      2,644,706.08      1,324,680,775.23
    其中:房屋及建筑物         134,507,542.07                               4,690,509.19           47,860.34       139,150,190.92
      运输工具               5,158,214.61                                768,050.65       225,273.70              5,700,991.56
    专用设备                 1,089,028,771.60                             43,055,304.72      2,194,013.08      1,129,890,063.24
                                                                 广东新会美达锦纶股份有限公司 2013 半年度报告全文
    通用设备                     38,998,002.95                        1,281,161.28         37,605.82     40,241,558.41
    其他设备                      9,517,845.42                          320,078.82        139,953.14      9,697,971.10
              --           期初账面余额                              --                            本期期末余额
    三、固定资产账面净值合计    854,506,843.87                           --                             805,712,882.96
    其中:房屋及建筑物          168,903,182.97                           --                             164,146,498.53
      运输工具               14,897,405.92                           --                              14,333,943.97
    专用设备                    645,196,645.61                           --                             602,961,031.87
    通用设备                     18,944,359.10                           --                              17,650,171.20
    其他设备                      6,565,250.27                           --                               6,621,237.39
    四、减值准备合计             17,018,178.30                           --                              17,001,480.58
    其中:房屋及建筑物            3,913,811.05                           --                               3,913,811.05
    专用设备                     12,186,262.33                           --                              12,172,119.93
    通用设备                        120,337.29                           --                                120,337.29
    其他设备                        797,767.63                           --                                795,212.31
    五、固定资产账面价值合计    837,488,665.57                           --                             788,711,402.38
    其中:房屋及建筑物          164,989,371.92                           --                             160,232,687.48
      运输工具               14,897,405.92                           --                              14,333,943.97
    专用设备                    633,010,383.28                           --                             590,788,911.94
    通用设备                     18,824,021.81                           --                              17,529,833.91
    其他设备                      5,767,482.64                           --                               5,826,025.08本期折旧额 50,115,104.66 元;本期由在建工程转入固定资产原价为 0.00 元。(2)暂时闲置的固定资产情况
                                                                                                          单位: 元
       项目            账面原值              累计折旧          减值准备          账面净值             备注
    房屋及建筑物               175,921.17              43,954.16      131,967.01
    机器设备                   571,623.51           420,508.29        151,115.22(3)通过融资租赁租入的固定资产
                                                                                                          单位: 元
              项目                      账面原值                   累计折旧                    账面净值(4)通过经营租赁租出的固定资产
                                                                                                          单位: 元
                                                                         广东新会美达锦纶股份有限公司 2013 半年度报告全文
                               种类                                                      期末账面价值(5)期末持有待售的固定资产情况
                                                                                                                         单位: 元
            项目                      账面价值                公允价值             预计处置费用                预计处置时间(6)未办妥产权证书的固定资产情况
                    项目                              未办妥产权证书原因                         预计办结产权证书时间固定资产说明
      本期固定资产减少主要是:
      公司报废制冷机2台,原值1,606,119.78元,累计折旧1,606,119.78元;
      子公司新会新锦纺织有限公司报废染色机2台,原值422,602.83元,累计折旧183,357.88元
      子公司常德美华尼龙有限公司报废空气压缩机2台,原值570,077.83元,累计折旧277,913.09元;报废汽车两台,原值396,085.00元,累计折旧225,273.70元。
      期末暂时闲置的固定资产情况说明:
      公司子公司南充美华尼龙有限公司的两台设备拟报废处置。
      公司子公司常德美华尼龙有限公司前纺车间的空压、冷冻站已闲置,拟进行拆除处理。181)在建工程情况
                                                                                                                         单位: 元
                                                    期末数                                            期初数
            项目
                                  账面余额       减值准备         账面价值        账面余额         减值准备         账面价值
    常德扩产项目                    113,675,150.93                  113,675,150.93 106,947,914.21                     106,947,914.21
    纺丝工程                          7,735,267.44                    7,735,267.44    2,040,615.24                      2,040,615.24
    聚合改造                          1,621,182.40                    1,621,182.40     802,183.36                           802,183.36
    其他零星                          5,543,358.69                    5,543,358.69    1,296,361.22                      1,296,361.22
    合计                            128,574,959.46                  128,574,959.46 111,087,074.03                     111,087,074.03(2)重大在建工程项目变动情况
                                                                                                                         单位: 元
                                                               工程投                      其中:本
                                                                                  利息资               本期利
    项目名                           本期增    转入固    其他减    入占预    工程进              期利息              资金来
           预算数     期初数                                                      本化累               息资本               期末数
    称                                   加   定资产      少      算比例      度                资本化                源
                                                                                  计金额               化率(%)
                                                                 (%)                          金额
                                                                                     广东新会美达锦纶股份有限公司 2013 半年度报告全文常德扩
         200,000,000.00   106,947,914.21 6,727,236.72                        81.2% 90.00%                                              113,675,150.93产项目
    合计     200,000,000.00   106,947,914.21 6,727,236.72                       --          --                           --        --      113,675,150.93在建工程项目变动情况的说明(3)在建工程减值准备
                                                                                                                                     单位: 元
         项目                      期初数                   本期增加               本期减少             期末数               计提原因(4)重大在建工程的工程进度情况
                      项目                                             工程进度                                      备注
    常德扩产项目                                           土建已基本完工,部分设备在安装调试(5)在建工程的说明常德扩产项目预算包括土地购置、土建及设备安装等所有项目支出。19
                                                                                                                                     单位: 元
                     项目                                   期初数               本期增加           本期减少                期末数
    专用设备                                                     107,692.32          5,823,119.33        5,735,239.95                  195,571.70
    合计                                                         107,692.32          5,823,119.33        5,735,239.95                  195,571.70工程物资的说明20
                                                                                                                                     单位: 元
                   项目                                  期初账面价值                期末账面价值                转入清理的原因说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况21(1)以成本计量
                                                                                                                                     单位: 元
            项目                       期初账面余额                  本期增加                    本期减少                 期末账面余额
                                                                   广东新会美达锦纶股份有限公司 2013 半年度报告全文一、种植业二、畜牧养殖业三、林业四、水产业(2)以公允价值计量
                                                                                                          单位: 元
           项目              期初账面价值           本期增加                本期减少             期末账面价值一、种植业二、畜牧养殖业三、林业四、水产业生产性生物资产的说明22
                                                                                                          单位: 元
           项目              期初账面余额           本期增加                 本期减少            期末账面余额油气资产的说明23(1)无形资产情况
                                                                                                          单位: 元
            项目               期初账面余额            本期增加               本期减少           期末账面余额
    一、账面原值合计                    40,208,088.43                                                     40,208,088.43
    土地使用权                          40,208,088.43                                                     40,208,088.43
    二、累计摊销合计                    13,609,419.72              346,066.68                             13,955,486.40
    土地使用权                          13,609,419.72              346,066.68                             13,955,486.40
    三、无形资产账面净值合计            26,598,668.71          -346,066.68                                26,252,602.03
    土地使用权                          26,598,668.71          -346,066.68                                26,252,602.03土地使用权
    无形资产账面价值合计                26,598,668.71          -346,066.68                                26,252,602.03
    土地使用权                          26,598,668.71          -346,066.68                                26,252,602.03本期摊销额 346,066.68 元。
                                                                        广东新会美达锦纶股份有限公司 2013 半年度报告全文(2)公司开发项目支出
                                                                                                                      单位: 元
                                                                               本期减少
        项目                 期初数              本期增加                                                         期末数
                                                                   计入当期损益         确认为无形资产
    切片及纤维                            0.00        31,782,826.23        31,782,826.23                                       0.00
    合计                                  0.00        31,782,826.23        31,782,826.23                                       0.00本期开发支出占本期研究开发项目支出总额的比例 100%。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法24
                                                                                                                      单位: 元被投资单位名称或形成商誉的
                                      期初余额              本期增加         本期减少           期末余额          期末减值准备
               事项说明商誉的减值测试方法和减值准备计提方法25
                                                                                                                      单位: 元
       项目            期初数          本期增加额        本期摊销额        其他减少额          期末数        其他减少的原因长期待摊费用的说明26(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                                      单位: 元
                      项目                                        期末数                                 期初数递延所得税资产:
    资产减值准备                                                               3,134,361.81                            3,436,198.59
    可抵扣暂时性差异                                                           2,815,135.30                            4,187,201.87
    小计                                                                       5,949,497.11                            7,623,400.46递延所得税负债:计入资本公积的可供出售金融资产公允价值变
                                                                           1,283,503.29                            1,687,456.91动
    小计                                                                       1,283,503.29                            1,687,456.91
                                                               广东新会美达锦纶股份有限公司 2013 半年度报告全文未确认递延所得税资产明细
                                                                                                                 单位: 元
                    项目                                  期末数                              期初数
    可抵扣暂时性差异                                                    3,810,369.74                              4,342,579.33
    可抵扣亏损                                                          4,392,803.54                              2,260,939.01
    合计                                                                8,203,173.28                              6,603,518.34未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                                 单位: 元
         年份                    期末数                    期初数                            备注
    2015                                 4,796,007.61             4,906,766.30
    2016                                12,775,206.53            10,166,160.41
    合计                                17,571,214.14            15,072,926.71                      --应纳税差异和可抵扣差异项目明细
                                                                                                                 单位: 元
                                                                         暂时性差异金额
                        项目
                                                            期末                                     期初应纳税差异项目
    计入资本公积的可供出售金融资产公允价值变动                           8,556,688.60                            11,249,712.70
    小计                                                                 8,556,688.60                            11,249,712.70可抵扣差异项目
    资产减值准备                                                        15,876,496.22                            26,985,345.51
    可抵扣暂时性差异                                                    12,799,295.67                            24,279,978.17
    小计                                                                28,675,791.89                            51,265,323.68(2)递延所得税资产和递延所得税负债以抵销后的净额列示互抵后的递延所得税资产及负债的组成项目
                                                                                                                 单位: 元
                                    报告期末互抵后的     报告期末互抵后的    报告期初互抵后的        报告期初互抵后的
                 项目               递延所得税资产或     可抵扣或应纳税暂    递延所得税资产或        可抵扣或应纳税暂
                                          负债               时性差异               负债                    时性差异
    递延所得税资产                            5,949,497.11                              7,623,400.46
    递延所得税负债                            1,283,503.29                              1,687,456.91递延所得税资产和递延所得税负债互抵明细
                                                                                                                 单位: 元
                        项目                                              本期互抵金额
                                                                  广东新会美达锦纶股份有限公司 2013 半年度报告全文递延所得税资产和递延所得税负债的说明27
                                                                                                               单位: 元
                                                                              本期减少
            项目             期初账面余额         本期增加                                               期末账面余额
                                                                       转回              转销
    一、坏账准备                       6,011,601.81      945,683.19          16,171.04         11,432.75        6,929,681.21
    二、存货跌价准备                  17,499,746.92    6,765,974.22                      10,997,466.87         13,268,254.27
    七、固定资产减值准备              17,018,178.30                                            16,697.72       17,001,480.58
    合计                              40,529,527.03    7,711,657.41          16,171.04   11,025,597.34         37,199,416.06资产减值明细情况的说明其中坏账准备本期减少转回16171.04元是由于境外子公司期初期末汇率变动影响形成的。28
                                                                                                               单位: 元
                   项目                                 期末数                                  期初数其他非流动资产的说明29(1)短期借款分类
                                                                                                               单位: 元
                   项目                                 期末数                                  期初数
    质押借款                                                          293,946,007.12                                    0.00
    抵押借款                                                                                                   10,685,350.00
    保证借款                                                          237,398,844.04                          188,035,491.94
    保证及抵押借款                                                     69,819,310.00                           70,884,900.00
    信用证保证借款                                                     20,752,821.93                            1,600,254.30
    合计                                                              621,916,983.09                          271,205,996.24短期借款分类的说明(2)已到期未偿还的短期借款情况
                                                                                                               单位: 元
       贷款单位        贷款金额        贷款利率     贷款资金用途          未按期偿还原因               预计还款期
                                                               广东新会美达锦纶股份有限公司 2013 半年度报告全文资产负债表日后已偿还金额元。短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日30
                                                                                                       单位: 元
                   项目                            期末公允价值                       期初公允价值交易性金融负债的说明31
                                                                                                       单位: 元
                   种类                               期末数                             期初数
    银行承兑汇票                                                   120,900,000.00                      39,000,000.00
    信用证                                                         321,533,173.67                     380,994,570.88
    合计                                                           442,433,173.67                     419,994,570.88下一会计期间将到期的金额 442,433,173.67 元。应付票据的说明
    期末应付票据余额无欠持公司5%(含5%)以上股份的股东单位和其他关联方款项。
    期末应付票据余额442,433,173.67元全部将于2013年10月9日之前到期。32(1)应付账款情况
                                                                                                       单位: 元
                   项目                               期末数                             期初数
    材料款                                                          94,033,830.03                     104,884,350.56
    合计                                                            94,033,830.03                     104,884,350.56(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                       单位: 元
                 单位名称                             期末数                             期初数(3)账龄超过一年的大额应付账款情况的说明
    账龄超过1年的大额应付账款情况453,730.00元,主要是款项未结算
                                                               广东新会美达锦纶股份有限公司 2013 半年度报告全文33(1)预收账款情况
                                                                                                                单位: 元
                      项目                                期末数                                   期初数
    货款                                                               45,248,049.53                            79,464,672.93
    其他                                                                6,030,000.00                             6,089,863.99
    合计                                                               51,278,049.53                            85,554,536.92(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                                单位: 元
                    单位名称                              期末数                                   期初数(3)账龄超过一年的大额预收账款情况的说明
    账龄超过1年的大额预收账款合计6,030,000.00 元,主要是款项未结算。34
                                                                                                                单位: 元
       项目             期初账面余额           本期增加                    本期减少                  期末账面余额一、工资、奖金、津
                               29,182,646.25      61,369,798.85                    81,726,467.31             8,825,977.79贴和补贴
    二、职工福利费                   183,675.92        8,794,447.75                     6,696,805.98             2,281,317.69
    三、社会保险费                      1,442.13      14,060,438.37                    13,436,116.84              625,763.66
    1、医疗保险费                                      3,732,438.67                     3,520,961.95              211,476.72
    2、基本养老保险费                   1,442.13       8,774,568.18                     8,388,001.16              388,009.153、年金缴费
    4、失业保险费                                       960,872.39                       862,639.47                98,232.92
    5、工伤保险费                                       579,342.22                       652,969.35                -73,627.13
    6、生育保险费                                        12,716.91                         11,044.91                 1,672.00
    7、其他                                                   500.00                         500.00
    四、住房公积金                                     3,935,317.00                     3,845,426.00               89,891.00
    五、辞退福利                                        232,021.00                       232,021.00
    六、其他                         629,691.83        2,057,037.88                     1,710,384.18              976,345.53
    合计                           29,997,456.13      90,449,060.85                107,647,221.31               12,799,295.67
                                                              广东新会美达锦纶股份有限公司 2013 半年度报告全文应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 734,221.54 元,非货币性福利金额元,因解除劳动关系给予补偿 232,021.00 元。应付职工薪酬预计发放时间、金额等安排35
                                                                                                        单位: 元
                        项目                                 期末数                         期初数
    增值税                                                                 -882,853.91                   -3,653,879.83
    营业税                                                                                                  15,000.00
    企业所得税                                                            -1,692,274.17                  -2,288,630.07
    个人所得税                                                              114,705.61                     127,954.05
    城市维护建设税                                                          867,662.67                     201,289.97
    教育费附加                                                              371,855.42                      85,003.87
    地方教育费附加                                                        5,498,760.77                   5,599,902.44
    堤围防护费                                                              324,960.89                     313,774.80
    土地使用税                                                              285,290.00                     370,096.11
    房产税                                                                  954,656.34
    印花税                                                                  150,411.70                     190,945.20
    残疾人基金                                                              824,482.01
    关税                                                                                                   824,702.54
    合计                                                                  6,817,657.33                   1,786,159.08应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程36
                                                                                                        单位: 元
                        项目                                 期末数                         期初数
    银行借款利息                                                          2,336,358.81                     689,032.94
    合计                                                                  2,336,358.81                     689,032.94应付利息说明37
                                                                                                        单位: 元
             单位名称                   期末数                  期初数                超过一年未支付原因
    各股东                                       11,362,992.28            3,272,727.28
                                                                        广东新会美达锦纶股份有限公司 2013 半年度报告全文
    合计                                          11,362,992.28                   3,272,727.28                  --应付股利的说明38(1)其他应付款情况
                                                                                                                       单位: 元
                    项目                                         期末数                                期初数
    电、气款                                                                   29,264,485.40                           25,478,391.90
    运输费                                                                     14,355,708.48                           11,241,502.30
    按金及其他                                                                 23,171,187.60                           24,451,775.50
    合计                                                                       66,791,381.48                           61,171,669.70(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                                       单位: 元
                  单位名称                                       期末数                                期初数(3)账龄超过一年的大额其他应付款情况的说明
                  单位名称                 期末余额           未偿还原因                     备   注
                                                                              (报表日后已还款的应予注明)
         南充企业发展补助基金               3,040,000.00      项目未结束                     3-4年(4)金额较大的其他应付款说明内容
                     单位名称                         期末余额              性质或内容            备   注
         新会粤新热电联供有限公司                       27,810,010.28        电、气费             1年以内
         岳阳市宏图工贸有限公司                          2,133,076.80          运费               1年以内
         南充企业发展补助基金                            3,040,000.00        专用基金              3-4年39
                                                                                                                       单位: 元
           项目                   期初数                 本期增加                 本期减少                       期末数预计负债说明
                                                                       广东新会美达锦纶股份有限公司 2013 半年度报告全文40(1)一年内到期的非流动负债情况
                                                                                                                     单位: 元
                   项目                                      期末数                               期初数
    1 年内到期的长期借款                                                          0.00                            22,640,000.00
    合计                                                                                                          22,640,000.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                                     单位: 元
                   项目                                      期末数                               期初数
    抵押借款                                                                                                      22,640,000.00
    合计                                                                          0.00                            22,640,000.00一年内到期的长期借款中属于逾期借款获得展期的金额元。金额前五名的一年内到期的长期借款
                                                                                                                     单位: 元
                                                                              期末数                        期初数
    贷款单位     借款起始日 借款终止日        币种       利率(%)
                                                                       外币金额       本币金额   外币金额       本币金额一年内到期的长期借款中的逾期借款
                                                                                                                     单位: 元
    贷款单位           借款金额       逾期时间         年利率(%)          借款资金用途    逾期未偿还原因       预期还款期资产负债表日后已偿还的金额元。一年内到期的长期借款说明(3)一年内到期的应付债券
                                                                                                                     单位: 元
                                                              期初应付利 本期应计利 本期已付利 期末应付利
    债券名称      面值       发行日期   债券期限     发行金额                                                       期末余额
                                                                  息           息          息          息一年内到期的应付债券说明(4)一年内到期的长期应付款
                                                                                                                     单位: 元
    借款单位             期限         初始金额         利率(%)            应计利息         期末余额           借款条件一年内到期的长期应付款的说明
                                                                         广东新会美达锦纶股份有限公司 2013 半年度报告全文41
                                                                                                                             单位: 元
                    项目                                  期末账面余额                                期初账面余额
    递延收益                                                                  1,640,000.00
    合计                                                                      1,640,000.00其他流动负债说明42(1)长期借款分类
                                                                                                                             单位: 元
                    项目                                       期末数                                    期初数
    抵押借款                                                                  7,036,377.95                                 8,977,303.21
    合计                                                                      7,036,377.95                                 8,977,303.21长期借款分类的说明(2)金额前五名的长期借款
                                                                                                                             单位: 元
                                                                                  期末数                            期初数
    贷款单位    借款起始日 借款终止日          币种        利率(%)
                                                                         外币金额        本币金额      外币金额         本币金额南洋商业银
                                        美元                    2.14% 1,138,812.04 7,036,377.95 1,428,256.02 8,977,303.21行
    合计               --            --            --              --            --        7,036,377.95       --           8,977,303.21长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等43
                                                                                                                             单位: 元
                                                                期初应付利 本期应计利 本期已付利 期末应付利
    债券名称     面值         发行日期   债券期限      发行金额                                                             期末余额
                                                                    息            息          息               息应付债券说明,包括可转换公司债券的转股条件、转股时间44(1)金额前五名长期应付款情况
                                                                                                                             单位: 元
                                                                        广东新会美达锦纶股份有限公司 2013 半年度报告全文
    单位                 期限       初始金额         利率(%)                应计利息        期末余额         借款条件(2)长期应付款中的应付融资租赁款明细
                                                                                                                    单位: 元
                                                          期末数                                      期初数
                 单位
                                            外币                      人民币                 外币               人民币由独立第三方为公司融资租赁提供担保的金额元。长期应付款的说明45
                                                                                                                    单位: 元
            项目                  期初数           本期增加           本期减少            期末数            备注说明专项应付款说明46
                                                                                                                    单位: 元
                        项目                                期末账面余额                            期初账面余额其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额47
                                                                                                                     单位:元
                                                          本期变动增减(+、-)
                   期初数                                                                                          期末数
                                 发行新股          送股            公积金转股        其他            小计
    股份总数      404,513,250.00                                                                                   404,513,250.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况48库存股情况说明49专项储备情况说明
                                                            广东新会美达锦纶股份有限公司 2013 半年度报告全文50
                                                                                                           单位: 元
           项目                   期初数               本期增加                本期减少             期末数
    资本溢价(股本溢价)                 305,739,825.53                                                305,739,825.53
    其他资本公积                          26,436,496.61                               2,289,070.48      24,147,426.13
    合计                                 332,176,322.14                               2,289,070.48     329,887,251.66资本公积说明51
                                                                                                           单位: 元
           项目                   期初数               本期增加                本期减少             期末数
    法定盈余公积                          52,968,115.28                                                  52,968,115.28
    任意盈余公积                            2,150,023.57                                                     2,150,023.57
    合计                                  55,118,138.85                0.00                    0.00      55,118,138.85盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议52一般风险准备情况说明53
                                                                                                           单位: 元
                   项目                                     金额                              提取或分配比例
    调整前上年末未分配利润                                                    252,037,453.12            --
    调整后年初未分配利润                                                      252,037,453.12            --
    加:本期归属于母公司所有者的净利润                                          7,493,897.36            --
    应付普通股股利                                                              8,090,265.00
    期末未分配利润                                                            251,441,085.48            --调整年初未分配利润明细:(1)由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润元。(2)由于会计政策变更,影响年初未分配利润元。(3)由于重大会计差错更正,影响年初未分配利润元。(4)由于同一控制导致的合并范围变更,影响年初未分配利润元。(5)其他调整合计影响年初未分配利润元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的
                                                           广东新会美达锦纶股份有限公司 2013 半年度报告全文经审计的利润数54(1)营业收入、营业成本
                                                                                                       单位: 元
                   项目                      本期发生额                               上期发生额
    主营业务收入                                         1,807,345,286.49                         1,972,716,519.27
    其他业务收入                                              20,306,872.75                             8,926,033.94
    营业成本                                             1,712,148,008.06                         1,840,699,419.57(2)主营业务(分行业)
                                                                                                       单位: 元
                                     本期发生额                                      上期发生额
           行业名称
                          营业收入                营业成本                营业收入                营业成本
    化工行业(切片)          1,009,001,201.07         977,097,039.31         1,037,736,101.80        996,230,714.60
    化纤行业(锦纶丝)         757,602,482.60          678,120,944.71          891,826,076.35         796,965,180.11
    纺织印染行业                40,741,602.82           37,820,351.49           43,154,341.12          40,391,286.63
    合计                      1,807,345,286.49        1,693,038,335.51        1,972,716,519.27    1,833,587,181.34(3)主营业务(分产品)
                                                                                                       单位: 元
                                     本期发生额                                      上期发生额
           产品名称
                          营业收入                营业成本                营业收入                营业成本
    切片                      1,009,001,201.07         977,097,039.31         1,037,736,101.80        996,230,714.60
    锦纶丝                     757,602,482.60          678,120,944.71          891,826,076.35         796,965,180.11
    纺织印染布                  40,741,602.82           37,820,351.49           43,154,341.12          40,391,286.63
    合计                      1,807,345,286.49        1,693,038,335.51        1,972,716,519.27    1,833,587,181.34(4)主营业务(分地区)
                                                                                                       单位: 元
                                     本期发生额                                      上期发生额
           地区名称
                          营业收入                营业成本                营业收入                营业成本
    广东                       540,697,415.60          506,500,589.21          655,407,965.47         608,792,468.49
                                                                    广东新会美达锦纶股份有限公司 2013 半年度报告全文
    福建                                 251,984,037.57            236,047,112.16          242,409,969.55         225,168,706.40
    江浙                                 546,502,963.06            511,938,960.34          554,901,512.88         515,434,476.82
    境外                                 204,876,268.33            191,918,710.23          286,985,187.92         266,573,539.20
    国内其他地区                         263,284,601.93            246,632,963.57          233,011,883.45         217,617,990.43
    合计                                1,807,345,286.49         1,693,038,335.51      1,972,716,519.27          1,833,587,181.34(5)公司来自前五名客户的营业收入情况
                                                                                                                   单位: 元
             客户名称                     主营业务收入                          占公司全部营业收入的比例(%)
    福建凯邦锦纶科技有限公司                                76,820,683.83                                                   4.2%
    厦门长塑实业有限公司                                    53,065,794.87                                                   2.9%
    苏州旭光聚合物有限公司                                  42,353,418.80                                                  2.32%
    天津运城塑业有限公司                                    40,010,666.67                                                  2.19%
    朗盛(无锡)化工有限公司                                  39,233,200.00                                                  2.15%
    合计                                                   251,483,764.17                                                13.76%营业收入的说明55
                                                                                                                   单位: 元
                                                                                 累计已确认毛利(亏
    固定造价合同             合同项目             金额             累计已发生成本                           已办理结算的金额
                                                                                  损以“-”号表示)
                                                                                 累计已确认毛利(亏
    成本加成合同             合同项目             金额             累计已发生成本                           已办理结算的金额
                                                                                  损以“-”号表示)合同项目的说明56
                                                                                                                   单位: 元
                项目                    本期发生额                 上期发生额                       计缴标准
    城市维护建设税                                2,740,381.87              2,437,805.26
    教育费附加                                    1,164,586.27               975,121.44
    地方教育费附加                                  492,720.55               130,268.51
    合计                                          4,397,688.69              3,543,195.21                    --营业税金及附加的说明
                                                      广东新会美达锦纶股份有限公司 2013 半年度报告全文57
                                                                                               单位: 元
                  项目                  本期发生额                            上期发生额
    运输费                                               25,336,116.94                         24,985,760.90
    职工薪酬                                              4,862,963.65                          3,890,700.36
    其他                                                  5,847,838.21                          6,248,851.44
    合计                                                 36,046,918.80                         35,125,312.7058
                                                                                               单位: 元
                  项目                  本期发生额                            上期发生额
    职工薪酬                                             20,081,290.37                         17,149,052.42
    其他费用                                             27,920,709.63                         23,688,717.38
    合计                                                 48,002,000.00                         40,837,769.8059
                                                                                               单位: 元
                  项目                  本期发生额                            上期发生额
    利息支出                                             18,200,057.86                         31,085,022.88
    利息收入                                               -515,332.40                           -970,827.11
    汇兑损益                                             -6,008,963.99                          4,549,771.77
    其他                                                  6,725,303.38                          5,605,694.83
    合计                                                 18,401,064.85                         40,269,662.3760
                                                                                               单位: 元
           产生公允价值变动收益的来源        本期发生额                        上期发生额公允价值变动收益的说明61(1)投资收益明细情况
                                                                                               单位: 元
                      项目                   本期发生额                        上期发生额
                                                                广东新会美达锦纶股份有限公司 2013 半年度报告全文
    成本法核算的长期股权投资收益                                       4,785,000.00                            4,266,000.00
    持有可供出售金融资产等期间取得的投资收益                                                                       309,543.00
    合计                                                               4,785,000.00                            4,575,543.00(2)按成本法核算的长期股权投资收益
                                                                                                                 单位: 元
           被投资单位                 本期发生额                上期发生额           本期比上期增减变动的原因江门融和农村商业银行股份有限公
                                            1,815,000.00           1,386,000.00 分红增加司
    新会农村商业银行                            2,970,000.00           2,880,000.00 分红增加
    合计                                        4,785,000.00           4,266,000.00                    --(3)按权益法核算的长期股权投资收益
                                                                                                                 单位: 元
           被投资单位                 本期发生额                上期发生额           本期比上期增减变动的原因
                                                                                  本期由于存在法律纠纷,无法获取有广东通用数字投资咨询有限公司
                                                                                  关资料确认收益投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明62
                                                                                                                 单位: 元
                        项目                               本期发生额                         上期发生额
    一、坏账损失                                                          945,683.19                               -564,896.40
    二、存货跌价损失                                                     6,765,974.22                          5,634,540.37
    合计                                                                 7,711,657.41                          5,069,643.9763(1)营业外收入情况
                                                                                                                 单位: 元
                                                                                            计入当期非经常性损益的
                项目                       本期发生额                 上期发生额
                                                                                                        金额
    非流动资产处置利得合计                             453,258.54                                                  453,258.54
    其中:固定资产处置利得                             453,258.54                                                  453,258.54
    政府补助                                        1,806,684.00                 3,355,540.34                  1,806,684.00
                                                                广东新会美达锦纶股份有限公司 2013 半年度报告全文
    其他                                              194,926.70                      42,517.80                   194,926.70
    合计                                            2,454,869.24                 3,398,058.14                   2,454,869.24(2)政府补助明细
                                                                                                                单位: 元
            项目                   本期发生额                上期发生额                            说明
    其他科研补贴及出口奖励等                 1,806,684.00              3,355,540.34
    合计                                     1,806,684.00              3,355,540.34                     --营业外收入说明64
                                                                                                                单位: 元
                                                                                                 计入当期非经常性损益
                   项目                         本期发生额                上期发生额
                                                                                                          的金额
    非流动资产处置损失合计                                   595,406.89                  44,002.08                595,406.89
    其中:固定资产处置损失                                   595,406.89                  44,002.08                595,406.89
    对外捐赠                                                 410,010.00                   6,000.00                410,010.00
    其他                                                       1,080.35                  37,987.00                     1,080.35
    合计                                                    1,006,497.24                 87,989.08              1,006,497.24营业外支出说明65
                                                                                                                单位: 元
                          项目                                  本期发生额                         上期发生额
    按税法及相关规定计算的当期所得税                                          2,032,309.66                      1,106,112.64
    递延所得税调整                                                            1,673,903.35                      2,150,473.34
    合计                                                                      3,706,213.01                      3,256,585.9866
    (1)基本每股收益
    基本每股收益=P0÷S
    S= S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk
    其中:P0为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;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为增加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。
                                                              广东新会美达锦纶股份有限公司 2013 半年度报告全文
      (2)稀释每股收益
      稀释每股收益=P1/(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)
      其中,P1为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。
      (3)基本每股收益
      基本每股收益以归属于公司普通股股东的合并净利润除以公司发行在外普通股的加权平均数计算:
                               项目                          本期金额                    上期金额
        归属于公司普通股股东的合并净利润                         7,493,897.36               19,815,770.21
        公司发行在外普通股的加权平均数                         404,513,250.00              404,513,250.00
        基本每股收益(元/股)                                             0.02                       0.049
      普通股的加权平均数计算过程如下:
                               项目                          本期金额                    上期金额
        年初已发行普通股股数                                   404,513,250.00              404,513,250.00
        加:本期发行的普通股加权数                                               -                       -
        减:本期回购的普通股加权数                                               -                       -
        年末发行在外的普通股加权数                             404,513,250.00              404,513,250.00
      (4)稀释每股收益
      稀释每股收益以调整后的归属于公司普通股股东的合并净利润除以调整后的公司发行在外普通股的加权平均数计算:
                                  项目                         本期金额                   上期金额
        归属于公司普通股股东的合并净利润(稀释)                   7,493,897.36             19,815,770.21
        公司发行在外普通股的加权平均数 (稀释)                  404,513,250.00            404,513,250.00
        稀释每股收益(元/股)                                               0.02                     0.049
      普通股的加权平均数(稀释)计算过程如下:
                                  项目                         本期金额                   上期金额
        计算基本每股收益时年末发行在外的普通股加权平均数         404,513,250.00            404,513,250.00
        [可转换债券的影响]                                                           -                   -
        [股份期权的影响]                                                             -                   -
        年末普通股的加权平均数(稀释)                           404,513,250.00            404,513,250.0067
                                                                                                                 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                                -2,693,024.10                        185,725.80
                                          广东新会美达锦纶股份有限公司 2013 半年度报告全文
    减:可供出售金融资产产生的所得税影响            -403,953.62                  27,858.87
                         小计                     -2,289,070.48                157,866.93
    4.外币财务报表折算差额                              513,720.86                 278,137.37
                         小计                       513,720.86                 278,137.37
                         小计                             0.00                        0.00
                         合计                     -1,775,349.62                436,004.30其他综合收益说明68(1)收到的其他与经营活动有关的现金
                                                                                 单位: 元
                                项目                              金额
    银行存款利息收入                                                               515,332.40
    收政府补助                                                                    3,446,684.00
    租赁收入等                                                                     266,300.00
    其他                                                                          5,651,122.29
                                合计                                          9,879,438.69收到的其他与经营活动有关的现金说明(2)支付的其他与经营活动有关的现金
                                                                                 单位: 元
                                项目                              金额
    运输费                                                                       25,336,116.94
    办公费                                                                        2,640,173.54
    差旅费                                                                        2,684,655.28
    银行手续费                                                                    4,602,246.56
    公益性捐赠支出                                                                 410,010.00
    其他往来款收支净额及其他                                                     12,974,410.22
                                合计                                         48,647,612.54支付的其他与经营活动有关的现金说明(3)收到的其他与投资活动有关的现金
                                                                                 单位: 元
                                项目                              金额
                                                    广东新会美达锦纶股份有限公司 2013 半年度报告全文收到的其他与投资活动有关的现金说明(4)支付的其他与投资活动有关的现金
                                                                                              单位: 元
                               项目                                        金额支付的其他与投资活动有关的现金说明(5)收到的其他与筹资活动有关的现金
                                                                                              单位: 元
                               项目                                        金额收到的其他与筹资活动有关的现金说明(6)支付的其他与筹资活动有关的现金
                                                                                              单位: 元
                               项目                                        金额
    银行筹资手续费                                                                             2,178,574.25
                               合计                                                        2,178,574.25支付的其他与筹资活动有关的现金说明69(1)现金流量表补充资料
                                                                                              单位: 元
                    补充资料                       本期金额                       上期金额
    1.将净利润调节为经营活动现金流量:                   --                             --
    净利润                                                      3,471,980.42                  20,726,575.67
    加:资产减值准备                                            7,711,657.41                   5,069,643.97
    固定资产折旧、油气资产折耗、生产性生物资产折旧             50,213,392.88                  49,601,725.64
    无形资产摊销                                                  503,771.82                     346,066.68处置固定资产、无形资产和其他长期资产的损失(收益
                                                              595,406.89以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                                                        44,002.08
    财务费用(收益以“-”号填列)                             18,200,057.86                  31,818,119.92
    投资损失(收益以“-”号填列)                             -4,785,000.00                  -4,575,543.00
    递延所得税资产减少(增加以“-”号填列)                    1,673,903.35                   2,150,473.34
                                                            广东新会美达锦纶股份有限公司 2013 半年度报告全文
    存货的减少(增加以“-”号填列)                                    -8,633,585.51               100,131,544.33
    经营性应收项目的减少(增加以“-”号填列)                     -350,781,694.89                  134,098,610.31
    经营性应付项目的增加(减少以“-”号填列)                          -3,784,318.69               -331,200,313.07
    经营活动产生的现金流量净额                                     -285,614,428.46                     8,210,905.87
    2.不涉及现金收支的重大投资和筹资活动:                       --                           --
    3.现金及现金等价物净变动情况:                               --                           --
    现金的期末余额                                                     264,236,059.30               209,834,084.47
    减:现金的期初余额                                                 256,130,776.34               303,037,597.51
    现金及现金等价物净增加额                                             8,105,282.96                -93,203,513.04(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                                     单位: 元
                     补充资料                            本期发生额                    上期发生额
    一、取得子公司及其他营业单位的有关信息:                      --                           --
    二、处置子公司及其他营业单位的有关信息:                      --                           --3)现金和现金等价物的构成
                                                                                                     单位: 元
                      项目                                 期末数                        期初数
    一、现金                                                           264,236,059.30               256,130,776.34
    其中:库存现金                                                        392,739.40                   1,480,545.97
    可随时用于支付的银行存款                                       263,389,051.98               254,196,604.61
    可随时用于支付的其他货币资金                                      454,267.92                    453,625.76
    三、期末现金及现金等价物余额                                       264,236,059.30               256,130,776.34现金流量表补充资料的说明70说明对上年年末余额进行调整的“其他”项目名称及调整金额、由同一控制下企业合并产生的追溯调整等事项八、资产证券化业务的会计处理1、说明资产证券化业务的主要交易安排及其会计处理、破产隔离条款2、公司不具有控制权但实质上承担其风险的特殊目的主体情况
                                                                                                     单位: 元
                                                                        广东新会美达锦纶股份有限公司 2013 半年度报告全文
       名称         期末资产总额     期末负债总额         期末净资产       本期营业收入       本期净利润             备注九、关联方及关联交易1、本企业的母公司情况
                                                                                   母公司对 母公司对
    母公司名                                       法定代表                            本企业的 本企业的 本企业最 组织机构
              关联关系 企业类型     注册地                 业务性质 注册资本
    称                                            人                              持股比例 表决权比 终控制方            代码
                                                                                     (%)       例(%)广东天健
                      有限责任                            生产、销                                                   61741745-
    实业集团 控股股东                  江门       梁伟东                   150000000     20.23%     20.23% 梁伟东
                      公司                                售、投资                                                   5有限公司本企业的母公司情况的说明中国工商部门登记资料显示,公司相对控股股东广东天健实业集团有限公司已于2013年7月2日完成工商登记变更。变更后天健集团注册资本为15000万元,股东为梁伟东,持股占比100%,法定代表人为梁伟东。公司实际控制人变更为梁伟东。2、本企业的子公司情况
                                                                                           持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型            注册地   法定代表人 业务性质       注册资本
                                                                                              (%)          (%)           码新会德华尼
                                                                            386,501,793
    龙切片有限 控股子公司 中外合作       新会          郭敏        制造                            100%         100% 61774032-4
                                                                            .27公司
    新会新锦纺                                                                  113,373,267
              控股子公司 中外合作    新会          郭敏        制造                            100%         100% 63282575-6
    织有限公司                                                                  .50导通投资有
              控股子公司 有限        香港          郭敏        投资         223,671.00         100%         100% -限公司
    南充美华尼                                                                  25,921,103.
              控股子公司 中外合资    南充          郭敏        制造                            100%         100% 72088135-2
    龙有限公司                                                                  00新会美达
    -DSM 尼龙                                                                   157,266,410
              控股子公司 中外合资    新会          郭敏        制造                             75%          75% 72291477-9
    切片有限公                                                                  .36司
    美达尼龙有                                                                  238,400,547
              控股子公司 有限        香港          郭敏        投资、贸易                      100%         100% -
    限公司                                                                      .01鹤山市美华
                                                                            14,374,314.
    纺织有限公 控股子公司 中外合资       鹤山          郭敏        制造                            100%         100% 76841847-1
                                                                            81司常德美华尼
              控股子公司 中外合资    常德          郭敏        制造         50000000           100%         100% 75801217-9龙有限公司
                                                                        广东新会美达锦纶股份有限公司 2013 半年度报告全文深圳市美新
    投资有限公 控股子公司 有限            深圳        朱明辉       投资            50000000          100%          100% 69558764-4司3、本企业的合营和联营企业情况
                                                                                           本企业在被
    被投资单                             法定代表                                 本企业持股 投资单位表                组织机构代
                企业类型     注册地                业务性质        注册资本                             关联关系
    位名称                                  人                                    比例(%)    决权比例                     码
                                                                                              (%)一、合营企业二、联营企业广东通用数字投资
             有限公司      广州       杨飞        投资         10,000,000            40%          40% 联营咨询有限公司江门坚美
                                                               9,701,980.3
    化纤纸业     有限公司      江门       容淑君      制造                               25%          25% 联营
                                                               2有限公司4、本企业的其他关联方情况
             其他关联方名称                              与本公司关系                               组织机构代码本企业的其他关联方情况的说明5、关联方交易1)采购商品、接受劳务情况表
                                                                                                                      单位: 元
                                                                          本期发生额                     上期发生额
                                             关联交易定价方                           占同类交                        占同类交
       关联方              关联交易内容
                                               式及决策程序             金额          易金额的          金额          易金额的
                                                                                      比例(%)                       比例(%)出售商品、提供劳务情况表
                                                                                                                      单位: 元
                                                                          本期发生额                     上期发生额
                                             关联交易定价方                           占同类交                        占同类交
       关联方              关联交易内容
                                               式及决策程序             金额          易金额的          金额          易金额的
                                                                                      比例(%)                       比例(%)
                                                                       广东新会美达锦纶股份有限公司 2013 半年度报告全文(2)关联托管/承包情况公司受托管理/承包情况表
                                                                                                                 单位: 元
                                                                                                           本报告期确认的
    委托方/出包方 受托方/承包方名 受托/承包资产类                                          托管收益/承包收
                                                     受托/承包起始日 受托/承包终止日                       托管收益/承包
    名称               称                型                                              益定价依据
                                                                                                                收益公司委托管理/出包情况表
                                                                                                                 单位: 元
    委托方/出包方 受托方/承包方名 受托/出包资产类                                          托管费/出包费定 本报告期确认的
                                                     委托/出包起始日 委托/出包终止日
    名称               称                型                                                价依据         托管费/出包费关联托管/承包情况说明(3)关联租赁情况公司出租情况表
                                                                                                                 单位: 元
                                                                                        租赁收益定价依 本报告期确认的
    出租方名称       承租方名称        租赁资产种类      租赁起始日         租赁终止日
                                                                                              据             租赁收益公司承租情况表
                                                                                                                 单位: 元
                                                                                                           本报告期确认的
    出租方名称       承租方名称        租赁资产种类         租赁起始日      租赁终止日     租赁费定价依据
                                                                                                               租赁费关联租赁情况说明(4)关联担保情况
                                                                                                                 单位: 元
                                                                                                       担保是否已经履行
      担保方              被担保方             担保金额           担保起始日           担保到期日
                                                                                                              完毕
                   新会德华尼龙切片
    本公司                                         385,000,000.00 2010 年 01 月 01 日 2015 年 12 月 31 日 否
                   有限公司关联担保情况说明
    公司为关联方担保
    截止2013年6月30日,公司为子公司新会德华尼龙切片有限公司提供最高结算融资担保的总额为人民币38,500万元,担保期限区间为2010年至2015年。截止2013年6月30日,新会德华尼龙切片有限公司实际由公司担保的借款余额折合人民币6673万元(USD756.36万元和RMB2000万元)。
    关联方为公司担保
    截止2013年6月30日,子公司新会德华尼龙切片有限公司、鹤山美华纺织有限公司、南充美华尼龙有限公司、新会新锦纺织有限公司以其资产及信用为公司提供最高结算融资担保的总额为人民币102,505万元,担保期限区间为2011年至2021年。截止2013年6月30日,公司实际由以上公司担保的借款余额折合人民币约为21,085万元(RMB3,000万元和USD2927万元)。
                                                                         广东新会美达锦纶股份有限公司 2013 半年度报告全文(5)关联方资金拆借
                                                                                                                       单位: 元
          关联方                拆借金额                     起始日                  到期日                     说明拆入拆出(6)关联方资产转让、债务重组情况
                                                                                                                       单位: 元
                                                                            本期发生额                    上期发生额
                     关联交易                   关联交易定价原                          占同类交                       占同类交
       关联方                   关联交易内容
                       类型                             则                 金额         易金额的         金额          易金额的
                                                                                      比例(%)                        比例(%)(7)其他关联交易6、关联方应收应付款项上市公司应收关联方款项
                                                                                                                       单位: 元
                                                                  期末                                   期初
          项目名称               关联方
                                                   账面余额               坏账准备            账面余额          坏账准备上市公司应付关联方款项
                                                                                                                       单位: 元
                项目名称                       关联方                        期末金额                      期初金额十、股份支付1、股份支付总体情况
                                                                                                                       单位: 元股份支付情况的说明2、以权益结算的股份支付情况
                                                                                                                       单位: 元以权益结算的股份支付的说明
                                                              广东新会美达锦纶股份有限公司 2013 半年度报告全文3、以现金结算的股份支付情况
                                                                                                    单位: 元以现金结算的股份支付的说明4、以股份支付服务情况
                                                                                                    单位: 元5、股份支付的修改、终止情况十一、或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响
    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所持有香雪制药 648 万股将可于 2011年12月15日上市流通。2012年6月29日,深圳福田区人民法院开庭审理本案。截止公司董事会批准财务报告报出日,该案件尚未进行判决。2、为其他单位提供债务担保形成的或有负债及其财务影响其他或有负债及其财务影响十二、承诺事项1、重大承诺事项2、前期承诺履行情况十三、资产负债表日后事项1、重要的资产负债表日后事项说明
                                                                                                    单位: 元
                                                         对财务状况和经营成果的影
           项目                       内容                                           无法估计影响数的原因
                                                                   响数2、资产负债表日后利润分配情况说明
                                                                                                    单位: 元
                                                             广东新会美达锦纶股份有限公司 2013 半年度报告全文3、其他资产负债表日后事项说明十四、其他重要事项1、非货币性资产交换2、债务重组3、企业合并4、租赁5、期末发行在外的、可转换为股份的金融工具6、以公允价值计量的资产和负债
                                                                                                    单位: 元
                                        本期公允价值变动 计入权益的累计公
           项目       期初金额                                               本期计提的减值    期末金额
                                              损益         允价值变动金融资产
    3.可供出售金融资产     15,291,424.20                         -2,693,024.10                      12,598,400.10
    上述合计               15,291,424.20                         -2,693,024.10                      12,598,400.10
    金融负债                         0.00                                                                     0.007、外币金融资产和外币金融负债
                                                                                                    单位: 元
                                        本期公允价值变动 计入权益的累计公
           项目       期初金额                                               本期计提的减值    期末金额
                                              损益          允价值变动金融资产
    金融资产小计                     0.00                                                                     0.00
    金融负债                         0.00                                                                     0.00
                                                                                 广东新会美达锦纶股份有限公司 2013 半年度报告全文8、年金计划主要内容及重大变化9、其他十五、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                                        单位: 元
                                                    期末数                                                   期初数
                                  账面余额                      坏账准备                   账面余额                           坏账准备
           种类
                                                                            比例                        比例                               比例
                               金额          比例(%)          金额                       金额                             金额
                                                                            (%)                         (%)                                (%)单项金额重大并单项计
                             8,141,134.22      14.97%        407,056.71 22.96%提坏账准备的应收账款按组合计提坏账准备的应收账款
    账龄分析法                  25,481,794.93      46.86% 1,365,622.30 77.04% 18,642,185.25 92.09%                           1,007,532.86      100%
    信用证保证的应收账款        20,752,821.93      38.17%                                  1,600,254.30     7.91%                    0.00
    组合小计                    46,234,616.86      85.03% 1,365,622.30 77.04% 20,242,439.55                 100%             1,007,532.86      100%
    合计                        54,375,751.08 --              1,772,679.01 --            20,242,439.55 --                    1,007,532.86 --应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                        单位: 元
             应收账款内容                       账面余额                坏账准备                计提比例(%)                   计提理由
    福建凯邦锦纶科技有限公司                             8,141,134.22                407,056.71                         5% 预计可收回
    合计                                                 8,141,134.22                407,056.71             --                         --组合中,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                        单位: 元
                                      期末数                                                            期初数
                        账面余额                                                          账面余额
    账龄
                                             比例         坏账准备                                                比例          坏账准备
                       金额                                                             金额
                                             (%)                                                                  (%)1 年以内
    其中:        --                        --           --                     --                               --          --
                                                                                  广东新会美达锦纶股份有限公司 2013 半年度报告全文
    1 年以内                      25,049,437.77 98.31%               1,252,471.89               18,396,419.44 98.68%             919,820.971 年以内小
                              25,049,437.77 98.31%               1,252,471.89               18,396,419.44 98.68%             919,820.97计
    1至2年                          198,791.51    0.78%                19,879.15                      1,550.16   0.01%               155.02
    2至3年                             1,550.00            0%             465.00                    101,293.87   0.54%            30,388.16
    3 年以上                        232,015.65    0.91%                92,806.26                    142,921.78   0.77%            57,168.71
    合计                          25,481,794.93       --             1,365,622.30               18,642,185.25      --          1,007,532.86组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                              单位: 元
                  组合名称                                        账面余额                                     坏账准备
    信用证保证的应收账款                                                            20,752,821.93                                      0.00
    合计                                                                            20,752,821.93                                      0.00期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况
                                                                                                                              单位: 元
                                                                                       转回或收回前累计已计
        应收账款内容               转回或收回原因           确定原坏账准备的依据                                     转回或收回金额
                                                                                           提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                              单位: 元
       应收账款内容                    账面余额                     坏账金额               计提比例(%)                  理由单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明3)本报告期实际核销的应收账款情况
                                                                                                                              单位: 元
                                                                                                                     是否因关联交易产
       单位名称          应收账款性质                   核销时间                核销金额            核销原因
                                                                                                                            生台山宝捷弹性织物
                       尾款                   2013 年 01 月 29 日                   11,432.75 无法收回               否厂
         合计                     --                        --                      11,432.75          --                   --应收账款核销说明
                                                                   广东新会美达锦纶股份有限公司 2013 半年度报告全文(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                 单位: 元
                                                期末数                                       期初数
            单位名称
                                    账面余额             计提坏账金额            账面余额              计提坏账金额(5)金额较大的其他的应收账款的性质或内容(6)应收账款中金额前五名单位情况
                                                                                                                 单位: 元
                                                                                                占应收账款总额的比例
         单位名称        与本公司关系                     金额                    年限
                                                                                                           (%)福建凯邦锦纶科技有限
                           非关联方                        8,141,134.22          1 年以内                         14.97%公司东莞润信弹性织物有限
                           非关联方                        4,489,046.57          1 年以内                          8.26%公司
    浪莎针织有限公司           非关联方                        2,875,981.43          1 年以内                          5.29%晋江市美达弹性织物有
                           非关联方                        2,596,585.95          1 年以内                          4.78%限公司罗地亚聚酰胺(上海)
                           非关联方                        2,460,000.00          1 年以内                          4.52%有限公司
           合计                --                         20,562,748.17             --                            37.82%(7)应收关联方账款情况
                                                                                                                 单位: 元
           单位名称                 与本公司关系                          金额              占应收账款总额的比例(%)(8)不符合终止确认条件的应收账款的转移金额为元。(9)以应收款项为标的资产进行资产证券化的,需简要说明相关交易安排2、其他应收款(1)其他应收款
                                                                                                                 单位: 元
            种类                               期末数                                         期初数
                                                                             广东新会美达锦纶股份有限公司 2013 半年度报告全文
                                    账面余额                       坏账准备                       账面余额                      坏账准备
                                                                                 比例                                                    比例
                                  金额               比例(%)      金额                          金额            比例(%)        金额
                                                                                 (%)                                                      (%)按组合计提坏账准备的其他应收款
    账龄分析法                       1,208,565.35 64.85%              69,491.32 9.59%               751,987.59        53.45%      38,139.38 5.5%
    组合小计                         1,208,565.35 64.85%              69,491.32                     751,987.59        53.45%      38,139.38 5.5%单项金额虽不重大但单项
                                                                                 90.41
    计提坏账准备的其他应收            655,000.00 35.15%              655,000.00                     655,000.00        46.55% 655,000.00 94.5%
                                                                                    %款
    合计                             1,863,565.35 --                 724,491.32 --              1,406,987.59 --                  693,139.38 --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                      单位: 元
                                     期末数                                                                期初数