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盐湖股份(000792)公告正文

盐湖股份:2014年半年度报告

公告日期:2014-08-20

                 青海盐湖工业股份有限公司 2014 年半年度报告全文青海盐湖工业股份有限公司
    2014 年半年度报告
      2014 年 08 月
                                                           青海盐湖工业股份有限公司 2014 年半年度报告全文
                          第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    除下列董事外,其他董事亲自出席了审议本次半年报的董事会会议
    未亲自出席董事姓名      未亲自出席董事职务      未亲自出席会议原因                 被委托人姓名
    王兴富                  董事长                  工作原因                     吴文好
    谢肁民                  董事                    工作原因                     吴文好
    曹大岭                  董事                    工作原因                     胡国徽
    王红军                  董事                    工作原因                     王富贵
    冯明伟                  董事                    工作原因                     张建祺
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人王兴富、主管会计工作负责人吴文好及会计机构负责人(会计主管人员)唐德新声明:保证本半年度报告中财务报告的真实、准确、完整。
         本半年度报告涉及公司未来计划等前瞻性陈述,不构成公司对投资者的实质承诺,请投资者注意投资风险。
    《证券时报》和巨潮资讯网(www.cninfo.com.cn)为本公司选定的信息披露媒体,本公司所有信息均以在上述选定媒体刊登的信息为准。
                                                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文
                                                                    目录2014 半年度报告 ................................................................................................................................. 2第一节 重要提示、目录和释义 ........................................................................................................ 5第二节 公司简介 ................................................................................................................................ 7第三节 会计数据和财务指标摘要 .................................................................................................... 9第四节 董事会报告 .......................................................................................................................... 18第五节 重要事项 .............................................................................................................................. 28第六节 股份变动及股东情况 .......................................................................................................... 32第七节 优先股相关情况 .................................................................................................................. 32第八节 董事、监事、高级管理人员情况 ...................................................................................... 33第九节 财务报告 .............................................................................................................................. 35第十节 备查文件目录 .................................................................................................................... 154
                                                                 青海盐湖工业股份有限公司 2014 年半年度报告全文
                                                    释义
                   释义项                  指                               释义内容
    公司、本公司、盐湖股份                     指   青海盐湖工业股份有限公司
    金属镁一体化项目                           指   青海盐湖镁业有限公司
    海虹公司、10 万吨 ADC 发泡济一体化项目     指   青海盐湖海虹化工股份有限公司
    蓝科锂业、1 万吨高纯优质碳酸锂项目         指   青海佛照蓝科锂业股份有限公司
    海镁特                                     指   澳大利亚海镁特有限公司盐湖镁钠资源综合利用甘河滩项目(pvc 一体
                                           指   青海盐湖海纳化工有限公司化项目)
                                                青海佛照蓝科锂业股份有限公司用于制取氯化锂溶液的车间(半成
    提锂车间                                   指
                                                品)
    沉锂车间                                   指   青海佛照蓝科锂业股份有限公司生产碳酸锂产品的车间(成品)
    报告期                                     指   2014 年 1 月 1 日-2014 年 6 月 30 日
    元、万元 、亿元                            指   人民币元、万元、亿元
                                                                    青海盐湖工业股份有限公司 2014 年半年度报告全文
                                            第二节 公司简介一、公司简介
    股票简称                 盐湖股份                                股票代码               000792变更后的股票简称(如有) 无
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           青海盐湖工业股份有限公司
    公司的中文简称(如有)   盐湖股份
    公司的外文名称(如有)   Qinghai Salt Lake Industry Co.,Ltd公司的外文名称缩写(如有)无
    公司的法定代表人         王兴富二、联系人和联系方式
                                                    董事会秘书                          证券事务代表
    姓名                                 李勇                                    李勇
    联系地址                             青海省格尔木市黄河路 28 号              青海省格尔木市黄河路 28 号
    电话                                 0979-8448123                            0979-8448123
    传真                                 0979-8434445                            0979-8434445
    电子信箱                             yhjf0792@sina.com                       yhjf0792@sina.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 2013 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 2013 年年报。
                                                              青海盐湖工业股份有限公司 2014 年半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2013 年年报。
                                                                青海盐湖工业股份有限公司 2014 年半年度报告全文
                           第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                           本报告期                 上年同期                本报告期比上年同期增减
    营业收入(元)                              4,203,697,869.24             4,128,914,763.50                    1.81%
    归属于上市公司股东的净利润(元)              429,497,106.29              821,982,672.25                    -47.75%归属于上市公司股东的扣除非经常性损
                                              426,350,867.52              809,904,556.45                    -47.36%益的净利润(元)
    经营活动产生的现金流量净额(元)             -610,995,318.38              822,091,471.86                   -174.32%
    基本每股收益(元/股)                                  0.2700                     0.5168                    -47.76%
    稀释每股收益(元/股)                                  0.2700                     0.5168                    -47.76%
    加权平均净资产收益率                                   2.58%                       5.05%                     -2.47%
                                                                                            本报告期末比上年度末增
                                          本报告期末                上年度末
                                                                                                      减
    总资产(元)                               57,585,889,079.69         53,800,667,247.57                       7.04%
    归属于上市公司股东的净资产(元)           16,789,941,956.22         16,410,459,103.84                       2.31%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照中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用公司报告期不存在按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。2、同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用公司报告期不存在按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。三、非经常性损益项目及金额√ 适用 □ 不适用
                                                                                                           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)                    26,493.31 92,172.25
                                                                    青海盐湖工业股份有限公司 2014 年半年度报告全文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
                                                                          9,290,698.77 15,440,222.93一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                                     -3,311,043.20 748,976.03
    减:所得税影响额                                                            -15,891.51 2,495,502.66
       少数股东权益影响额(税后)                                         2,875,801.62 1,707,752.75
    合计                                                                      3,146,238.77                 --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
             项目               涉及金额(元)                                     原因
                                                       应交增值税先征后返,根据 2004 年 12 月 21 日财政部、国家税务
                                                       总局财税〔2004〕197 号文件规定,销售农业用氯化钾缴纳的增值
    增值税返还                            162,149,290.17
                                                       税实行先征后返,本公司从 2004 年 12 月 1 日起销售氯化钾由免
                                                       征增值税改为实行先征后返。故将增值税返还确认为经常性损益。
                                                青海盐湖工业股份有限公司 2014 年半年度报告全文
                             第四节 董事会报告一、概述
    2014年上半年,面对复杂多变的国际经济形势和国内经济增长放缓,国内钾肥市场受到进口钾肥的影响,致使公司主要盈利产品氯化钾的价格一直在低位徘徊,利润空间受到了较大挤压,但公司改变以往既有单一的营销模式,通过与国内钾肥市场份额占前十位及具有钾肥进口资质的贸易商进行合作,建立以联营、代理、包销、直供“四位一体”的市场运作形式,体现了渠道的价值,加快贸易产品的流通速度和市场布局。公司通过这种利益共享、风险共担的资本合作方式,减少供应渠道价值链中上下游博弈的内耗,提高周转效率和效益。营销模式的改变使公司上半年钾肥及化工产品销量增加,报告期内公司综合利用一、二期、PVC一体化项目试车取得了阶段性成果,化工产品的产量大幅提升,为公司年度目标任务实现提供有力保障。
    (一)经营情况及建设情况
    报告期,公司实现营业收入42.04亿元,利润总额5.49亿元,生产氯化钾183.04万吨,销售氯化钾180.8万吨,销量比上年同期增加15.94%,氯化钾平均不含税销售单价1731.38元/吨,较上年同期下降467.95元/吨;生产化工产品20.55万吨,销售化工产品19.7万吨,销量比去年同期增加180.77%;生产水泥97万吨,销售水泥95万吨。
    (二)项目建设及试车情况
    1.综合利用一期项目试车情况
    2014年上半年综合利用一期共生产各类化工产品19.7万吨,实现销售收入4.93亿元,亏损2.93亿元,亏损主要原因是(1)产品原材料价格上调,公司购买天然气平均价格从2014年开始上调为2.221元/立方米(含税价),涨价0.671元;(2)化工产品价格近年长期在低位徘徊,致使整体化工行业出现亏损。
    2.综合利用二期项目进展情况
    2014年上半年综合利用二期所有装置生产工艺已全部打通,其中PVC装置、乙炔装置、离子膜钾碱装置运行负荷已达设计产能的40%,合成氨、尿素装置已生产出产品。
    3.金属镁一体化项目进展情况
    项目投资概算279亿元,截止2014年6月底,在建工程累计完成投资165.08亿元,目前12个子装置施工图设计、地基处理、设备材料采购、施工和生产准备工作在有序进行,其中,选煤、焦化、供热中心、110kv变电站、水源地及淡水系统、公用工程等装置继续处在试车试生产阶段,铁路专用线正式通车,纯碱装置基本具备投料试车条件。
    4.海纳PVC一体化项目
    项目投资概算72.12亿元,截止2014年6月底,在建工程累计已完成投资54.13亿元,除100万吨电石渣水泥项目及20万吨电石项目外,其余装置均已打通生产工艺,已产出合格产品,2014年上半年共生产水泥69万吨,其它化工产品生产12.67万吨。
    5.新增100万吨氯化钾项目
    项目投资概算27.24亿元,截止2014年6月底,在建工程累计已完成投资19.71亿元,自2013年9月试生产以来,已达到新增年产百万吨的设计要求。该项目采、输系统、公用工程的部分项目尚在建设,干燥系统已进入试车调试阶段。
                                                              青海盐湖工业股份有限公司 2014 年半年度报告全文
    6.10万吨ADC发泡剂一体化项目
    10万吨发泡剂一体化项目于2012年完成除乌洛托品、盐酸解析外全部装置,但该项目自试车以来进行了大量的技术改造,报告期尚未达到预期。
    2014年盐湖海虹调整产品结构,主要生产联二脲、乌洛托品,公司对盐湖海虹下达的生产目标任务是联二脲4万吨,乌洛托品1.5万吨。
    2014年上半年共生产联二脲7992吨,乌洛托品装置已基本完成试车的准备,进行了单机试车,吹扫、打压、试漏工作,7月底开始进行水联动试车。
    7.年产1万吨高纯优质碳酸锂项目
    2014年上半年蓝科锂业对盐田渗漏及塔区进行技术改造,目前已基本完成。本项目提锂车间今年3月实现提锂合格液工业化连续生产,由于盐田滩晒时间短,盐田母液前期浓度较低,沉锂车间于6月7日开机生产,日产能达到8-10吨碳酸锂成品。随着提锂车间合格液产量增加,盐田母液含锂浓度提高后,沉锂车间产量将稳步提高。
    截止2014年6月30日累计生产196吨工业级碳酸锂。二、主营业务分析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                   4,203,697,869.24    4,128,914,763.50                  1.81%
    营业成本                   2,048,753,218.94    1,871,661,919.59                  9.46%
    销售费用                     615,324,215.49      512,321,165.67                  20.11%
    管理费用                     215,121,438.95      192,462,365.94                  11.77%
    财务费用                     309,830,778.45      261,569,072.59                  18.45%
                                                                                          本期利润总额较上年同
    所得税费用                   111,989,507.08      163,140,975.08               -31.35%
                                                                                          期下降所致。
    研发投入                       3,941,290.96        3,918,458.42                  0.58%
                                                                                          主要原因是本年销售商
                                                                                          品预收款结算导致收到
    经营活动产生的现金流                                                                      的现金减少,购买商品、
                            -610,995,318.38      822,091,471.86              -174.32%
    量净额                                                                                    接受劳务支出的现金及
                                                                                          支付职工薪酬增加所
                                                                                          致。
    投资活动产生的现金流                                                                      主要原因是票据背书转
                           -2,509,493,757.27   -3,913,014,425.80              -35.87%
    量净额                                                                                    让使支付现金减少。
                                                                                          主要原因是上年通过发筹资活动产生的现金流
                           2,783,581,325.40    4,620,878,120.36               -39.76% 行公司债券融资 50 亿量净额
                                                                                          元。
    现金及现金等价物净增                                                                      是公司经营活动、投资
                            -336,907,750.25    1,529,955,166.42              -122.02%
    加额                                                                                      活动及筹资活动现流减
                                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文
                                                                                            少所致。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
    制造业              4,026,334,779.53 1,907,836,936.38       52.62%            2.75%         12.23%         -4.00%
    商业服务业           129,750,803.90   114,984,539.23        11.38%          -26.75%        -25.26%         -1.77%
    其他                  17,682,947.63      9,310,091.59       47.35%           37.76%         83.95%        -13.22%分产品
    氯化钾              3,130,765,874.17 1,139,581,914.26       63.60%           -8.71%         14.93%         -7.49%
    PVC                  205,569,772.29   209,496,665.47        -1.91%          181.60%         80.34%         57.22%
    氢氧化钾              85,874,751.35     72,852,673.01       15.16%            8.86%        -57.76%        133.80%
    甲醇                  34,779,578.45     41,784,798.07      -20.14%          -17.44%        -62.53%        144.59%
    尿素                  64,941,520.00     65,290,608.03       -0.54%水泥加工、制品、
                     353,776,417.93   250,119,885.88        29.30%           23.50%         -5.71%         21.90%销 售业务
    商业、服务业         129,750,803.90   114,984,539.23        11.38%          -26.75%        -25.26%         -1.77%
    其他业务             168,309,812.97   138,020,483.25        18.00%          684.22%        187.20%        141.91%分地区
    国内                4,173,768,531.06 2,032,131,567.20       51.31%            1.58%          9.32%         -3.45%四、核心竞争力分析报告期内核心竟争力未发生变化。
                                                                         青海盐湖工业股份有限公司 2014 年半年度报告全文五、投资状况分析1、对外股权投资情况(1)对外投资情况√ 适用 □ 不适用
                                                        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
                          52,180,363.60                                        0.00
                                                       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
                                          生产镁合金及向镁合金用户提供一揽子
    澳大利亚海镁特有限公司                    服务,包括设计、制造、废料回收和售                                      29.65%
                                          后服务
                                          前置许可经营项目:生产销售:硫酸钾
    中化山东复合肥有限公司                    复合肥、盐酸(副产品)(许可证有效期                                    20.00%
                                          至 2014 年 8 月 30 日)
                                          区内工业及生活供水;安装维修供水管
    大柴旦饮马峡工业区五彩水务有限公司                                                                                15.73%
                                          道工程、用水设备。
    青海能源发展(集团)有限责任公司          煤炭开发、生产、销售(筹建)                                             6.45%
                                          农业生产资料销售,化工原料及产品(不
    安徽盐湖辉隆南方贸易有限公司                                                                                      26.00%
                                          含危险化学品)销售、仓储业务
                                          化肥、化工产品(不含危险品)、煤炭、
    内蒙古北方盐湖商贸有限公司                                                                                        30.00%
                                          焦炭销售
    四川盐湖汇力贸易有限公司                  化肥、化工产品(不含危险品)销售                                        15.00%
    四川盐湖化工销售有限公司                  化肥、化工产品(不含危险品)销售                                        55.00%注:2014 年 1 月 4 日,公司控股子公司盐湖镁业向澳大利亚海镁特有限公司行使 1.51 亿股认股权,以每股 2 分澳元的价格认购海镁特的股票,投资人民币 16,380,363.6 元,行权后盐湖镁业持有海镁特股份29.65%。(2)持有金融企业股权情况√ 适用 □ 不适用
                      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
    公司名称 公司类别                                                                                               股份来源
                      成本(元)数量(股)      比例       数量(股)   比例     值(元) 益(元)      科目青海银行
                      153,000,00 100,000,00                100,000,00            153,000,00 12,000,000 长期股权 吸收合并
    股份有限 商业银行                                  5.37%                 5.37%
                            0.00            0                       0                 0.00        .00 投资     带入资产公司
                                                                青海盐湖工业股份有限公司 2014 年半年度报告全文
                    153,000,00 100,000,00          100,000,00          153,000,00 12,000,000
    合计                                          --                 --                            --       --
                          0.00         0                   0                 0.00        .00(3)证券投资情况□ 适用 √ 不适用公司报告期不存在证券投资。2、委托理财、衍生品投资和委托贷款情况(1)委托理财情况□ 适用 √ 不适用公司报告期不存在委托理财。(2)衍生品投资情况□ 适用 √ 不适用公司报告期不存在衍生品投资。(3)委托贷款情况□ 适用 √ 不适用公司报告期不存在委托贷款。3、募集资金使用情况(1)募集资金总体使用情况√ 适用 □ 不适用
                                                                                                    单位:万元
    募集资金总额                                                                                           500,000
    报告期投入募集资金总额                                                                                 500,000
    已累计投入募集资金总额                                                                                 500,000
    报告期内变更用途的募集资金总额                                                                                  0
    累计变更用途的募集资金总额                                                                                      0
    累计变更用途的募集资金总额比例                                                                          0.00%
                                            募集资金总体使用情况说明公司于 2013 年 3 月 6 日成功发行 50 亿元公司债券,资金的使用严格按照募集说明书中的要求,2013 年度偿还银行贷款180400 万元,剩余款项全部补充公司流动资金。
                                                                        青海盐湖工业股份有限公司 2014 年半年度报告全文(2)募集资金承诺项目情况□ 适用 √ 不适用(3)募集资金变更项目情况□ 适用 √ 不适用公司报告期不存在募集资金变更项目情况。(4)募集资金项目情况
            募集资金项目概述                              披露日期                               披露索引4、主要子公司、参股公司分析√ 适用 □ 不适用主要子公司、参股公司情况
                                                                                                                     单位:元
                                      主要产品
    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
                                       或服务青海盐湖
    三元钾肥                             钾肥生产     175,500,00 2,796,615,2 1,265,467,5 901,856,92 25,622,71 65,818,541.8
             子公司      工业
    股份有限                             销售         0.00                50.65      10.71        5.02       1.77               0公司青海晶达
                                     钾肥生产     110,914,00   216,728,83 178,917,27 66,038,821. 314,226.6
    科技股份     子公司      工业                                                                                     -332,005.21
                                     销售         0.00                 4.10       6.62         65           5有限公司
    青海盐湖                             金属镁、镁
                                                  6,000,000,0 22,685,912, 5,951,901,1                -2,409,96
    镁业有限     子公司      工业        系列产品                                                 0.00               -2,637,403.78
                                                  00.00              369.56      39.80                   3.37
    公司                                 生产销售
    青海盐湖                             电石、水
                                                  820,000,00 8,025,282,7 2,591,884,1 181,833,22 19,203,20 18,770,190.1
    海纳化工     子公司      工业        泥、聚氯乙
                                                  0.00                38.21      23.31        8.67       5.75               1
    有限公司                             烯等青海盐湖
    新域资产                             投资及资     780,000,00 1,856,542,5 732,130,40 319,351,52 -20,040,9 -19,016,779.8
             子公司      工业
    管理有限                             产管理       0.00                51.84       2.03        7.20      77.35               0公司
    青海盐湖                             钾、钠镁产
                                                  25,000,000. 2,243,295,9 -395,685,40 63,256,093. -172,647, -172,556,238.
    科技开发     子公司      工业        品开发销
                                                  00                  53.87       7.90         59      019.66               05
    有限公司                             售
    青海盐湖     子公司      服务业      住宿、餐饮 100,000,00     122,484,18 108,605,22 4,551,432.5 -1,977,35 -1,986,019.90
                                                                           青海盐湖工业股份有限公司 2014 年半年度报告全文
    海润酒店                                           0.00                  9.59           4.59              0    8.52管理有限公司青海盐云
                                      钾肥生产     14,330,000. 279,692,37 202,341,98 55,627,891. -10,145,6
    钾盐有限    子公司       工业                                                                                         -7,422,712.04
                                      销售         00                    4.39           9.47          25      75.26公司
                                      吸收公众
                                      存款;发放
                                      短期、中期
                                      和长期贷
    青海银行                              款;办 理
                                                   1,861,390,0 49,973,749, 4,592,096,1 1,600,385,1 646,898,3 489,892,058.
    股份有限    参股公司     金融业       国内外结
                                                   00.00               136.08         65.09        09.13      01.30             00
    公司                                  算;办理票
                                      据承兑与
                                      贴现;发行
                                      金融债券
                                      等5、非募集资金投资的重大项目情况√ 适用 □ 不适用
                                                                                                                        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
    百万吨钾肥综合利                                                                                              报告期内亏损 2.93
                                 448,000                4,607.37          444,049.68                100.00%
    用一期                                                                                                        亿元百万吨钾肥综合利
                                 506,825            41,350.17             571,176.87                 97.00% 处于试车阶段用二期金属镁一体化项目
    (百万吨钾肥综合利               2,790,000           222,958.4            1,650,790.07                55.00% 处于建设期用三期)
                                                                                                              报告期内亏损 1.54
    ADC 发泡剂工程                   108,191                2,050.95          133,235.63                 97.00%
                                                                                                              亿元
                                                                                                              大部分装置已建成,
                                                                                                              处于试车阶段,此项新增 100 万吨/年氯
                                 272,437                  35,800          197,106.01                 85.00% 目是发展分公司的化钾项目
                                                                                                              生产线,效益体现在
                                                                                                              发展分公司。
                                                                                                              大部分装置已建成,海纳 PVC 一体化项
                                 721,180            57,707.83             541,314.54                 98.00% 处于试车阶段,报告目
                                                                                                              期内实现净利润
                                                                  青海盐湖工业股份有限公司 2014 年半年度报告全文
                                                                                             1877 万元。
    合计                        4,846,633        364,474.72          3,537,672.8       --                --六、对 2014 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 √ 不适用注:公司无法对 2014 年 1-9 月经营业绩情况进行预计,请投资者关注公司 2014 年第三季度预告或业绩快报公告。七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用八、董事会对上年度“非标准审计报告”相关情况的说明□ 适用 √ 不适用九、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
    公司2013 年度权益分派方案已获 2014 年 5 月 5 日召开的 2013 年度股东大会审议通过,本公司 2013年年度权益分派方案为:以公司现有总股本1,590,509,203 股为基数,向全体股东每 10 股派 现金股利0.67元(含税),共计派发现金股利106564116.6元。
    该方案公司于2014年6月26日发布了权益分派公告,股权登记日为:2014 年 7 月 1 日,除权除息日为:2014 年 7 月 2 日。
                                           现金分红政策的专项说明
    是否符合公司章程的规定或股东大会决议的要求:              符合
    分红标准和比例是否明确和清晰:                            是
    相关的决策程序和机制是否完备:                            是
    独立董事是否履职尽责并发挥了应有的作用:                  是中小股东是否有充分表达意见和诉求的机会,其合法权益是
                                                          是否得到了充分保护:现金分红政策进行调整或变更的,条件及程序是否合规、透
                                                          现金分红政策未进行调整明:十、本报告期利润分配及资本公积金转增股本预案□ 适用 √ 不适用公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。
                                                            青海盐湖工业股份有限公司 2014 年半年度报告全文十一、报告期内接待调研、沟通、采访等活动登记表√ 适用 □ 不适用
                                                                                  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
                                                                                 关于公司股票走势的问
    2014 年 01 月 14 日 投资部        电话沟通       个人             个人投资者
                                                                                 题,未提供书面材料。
                                                                                 公司生产经营情况,未提
    2014 年 01 月 14 日 投资部        电话沟通       个人             个人投资者
                                                                                 供书面材料。
    2014 年 02 月 27 日 投资部        电话沟通       个人             个人投资者     年报披露时间。
                                                                                 2013 年年度报告中化工一
    2014 年 03 月 31 日 投资部        电话沟通       个人             个人投资者     期、碳酸锂项目的亏损问
                                                                                 题,未提供书面材料。
                                                                                 钾肥装置生产经营情况、
                                                                                 公司第一季度大概情况、
    2014 年 03 月 31 日 投资部        电话沟通       个人             个人投资者
                                                                                 钾肥价格趋势的判断,未
                                                                                 提供书面材料。
                                                                                 2013 年年报中综合利用项
                                                                                 目亏损问题及 2014 年钾肥
    2014 年 04 月 03 日 投资部        电话沟通       个人             个人投资者
                                                                                 产销情况,未提供书面材
                                                                                 料。
                                                                                 关于综合利用化工项目的
    2014 年 04 月 30 日 投资部        电话沟通       个人             个人投资者
                                                                                 情况,未提供书面材料。
                                                                                 公司综合利用项目进展情
    2014 年 05 月 05 日 投资部        电话沟通       个人             个人投资者
                                                                                 况,未提供书面材料。
                                                                                 钾肥目前的价格,未提供
    2014 年 05 月 14 日 投资部        电话沟通       个人             个人投资者
                                                                                 书面材料。
                                                                                 新疆调整资源税对公司有
                                                                                 没有影响、对于化工项目
    2014 年 05 月 14 日 投资部        电话沟通       个人             个人投资者
                                                                                 的亏损情况公司采取的措
                                                                                 施,未提供书面材料。
                                                                                 2013 年年报中关于增值税
                                                                                 的问题、综合利用项目一
    2014 年 06 月 06 日 投资部        电话沟通       个人             个人投资者
                                                                                 期进展情况,未提供书面
                                                                                 材料。
                                                                                 公司目前的基本情况,未
    2014 年 06 月 25 日 投资部        电话沟通       个人             个人投资者
                                                                                 提供书面材料。
                                                                                 氯化钾价格,未提供书面
    2014 年 06 月 26 日 投资部        电话沟通       个人             个人投资者
                                                                                 材料。
                                                              青海盐湖工业股份有限公司 2014 年半年度报告全文
                                         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、破产重整相关事项□ 适用 √ 不适用公司报告期未发生破产重整相关事项。五、资产交易事项1、收购资产情况□ 适用 √ 不适用公司报告期未收购资产。2、出售资产情况□ 适用 √ 不适用公司报告期未出售资产。3、企业合并情况□ 适用 √ 不适用公司报告期未发生企业合并情况。六、公司股权激励的实施情况及其影响□ 适用 √ 不适用公司报告期无股权激励计划及其实施情况。
                                                                        青海盐湖工业股份有限公司 2014 年半年度报告全文七、重大关联交易1、与日常经营相关的关联交易√ 适用 □ 不适用
                                                            关联交易 占同类交               可获得的
    关联交易              关联交易 关联交易 关联交易 关联交易                        关联交易
           关联关系                                         金额(万 易金额的               同类交易 披露日期 披露索引
    方                   类型     内容   定价原则     价格                        结算方式
                                                              元)        比例                市价
                                        本公司与
                                        关联企业
                                        之间的业
                                        务往来按
                                        一般市场
                                        经营规则
                                        进行,与
                                        其他业务
                                        往来企业
                                        同等对
                                        待。本公
                                        司与关联
                                        企业之间
                                                                                                                 2014 年 3
                                        不可避免
                                                                                                                 月 27 日
                                        的关联交
                                                                                                                 《青海盐
                                        易,遵照
                                                                                                                 湖工业股
                                        公平、公
                                                                                                       2014 年   份有限公
    中化化肥                                正的市场                                            1731.38
           股东       销售商品 氯化钾              市场价   10,806.32      3.45% 现金结算              03 月 27 2013 年
    有限                                    原则进                                              元/吨
                                                                                                       日        日常关联
                                        行。本公
                                                                                                                 交易公
                                        司同关联
                                                                                                                 告》
                                        方之间代
                                                                                                                 www.cnin
                                        购代销及
                                                                                                                 fo.com.cn
                                        提供其他
                                        劳务服务
                                        的价格,
                                        有国家定
                                        价的,适
                                        用国家定
                                        价,没有
                                        国家定价
                                        的,按市
                                        场价格确
                                        定,没有
                                        市场价格
                                        的,参照
                                                                 青海盐湖工业股份有限公司 2014 年半年度报告全文
                                     实际成本
                                     加合理费
                                     用原则由
                                     双方定
                                     价,对于
                                     某些无法
                                     按照“成
                                     本加费
                                     用”的原
                                     则确定价
                                     格的特殊
                                     服务,由
                                     双方协商
                                     定价。
    合计                                      --    --   10,806.32      --       --       --       --        --
    大额销货退回的详细情况               无按类别对本期将发生的日常关联交易进行总金额预计的,在报告期内的实际履 无行情况(如有)交易价格与市场参考价格差异较大的原
                                     无因(如适用)2、资产收购、出售发生的关联交易□ 适用 √ 不适用公司报告期未发生资产收购、出售的关联交易。3、共同对外投资的关联交易□ 适用 √ 不适用公司报告期未发生共同对外投资的关联交易。4、关联债权债务往来□ 适用 √ 不适用公司报告期不存在关联债权债务往来。5、其他重大关联交易□ 适用 √ 不适用公司报告期无其他重大关联交易。
                                                              青海盐湖工业股份有限公司 2014 年半年度报告全文八、控股股东及其关联方对上市公司的非经营性占用资金情况□ 适用 √ 不适用公司报告期不存在控股股东及其关联方对上市公司的非经营性占用资金。九、重大合同及其履行情况1、托管、承包、租赁事项情况(1)托管情况□ 适用 √ 不适用公司报告期不存在托管情况。(2)承包情况√ 适用 □ 不适用承包情况说明
    公司控股子公司青海盐湖三元钾肥股份有限公司于2008年出资6000万元成立青海盐湖三元化工有限公司,负责在柴达木盆地循环经济试验园区大柴旦镇饮马峡工业园建设20万吨/年硫化碱项目,该项目于2010年9月完成建设,三元化工硫化碱项目自建成试车以来,不能连续稳定的试生产,由于受硫化碱市场疲软,加之原材料(煤、芒硝)及人工、运输成本上涨过高,产品市场低迷,于2013年下半年停止试生产,并在2013年年度报告中由于硫化碱项目部分装置设备腐蚀等原因计提了在建工程减值准备29,874,306.68元。为了盘活资产,提高经济效益,公司将三元化工硫化碱装置对外承包给成都化工股份有限公司进行经营。此事项经公司六届董事会第一次会议审议通过,详见2014年5月6日巨潮资讯网(www.cninfo.com.cn)和《证券时报》公告。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用公司报告期不存在为公司带来的损益达到公司报告期利润总额 10%以上的承包项目。(3)租赁情况√ 适用 □ 不适用租赁情况说明①300万吨水泥生产线系本公司子公司青海盐湖海纳化工有限公司从招银金融租赁有限公司以融资租赁方式租入的300万吨干法熟料水泥生产线。融资额179,242,824.49元,融资租赁期限96个月,初始最低租赁付款额为233,710,498.93元,未确认融资费用54,467,674.44元,支付保证金4,660,313.44元。2010年12月开始支付第一笔租赁款,截止本期末租赁最低付款余额为131,002,371.85元,其中:一年内到期的租赁费35,346,279.96元;本期确认融资利息4,623,107.10元,未确认融资费用为20,199,677.66元。②20万吨电石装置系本公司子公司青海盐湖海纳化工有限公司从招银金融租赁有限公司以融资租赁方式租入的20万吨电石装置。融资额300,000,000.00元,融资租赁期限96个月,初始最低 租 赁 付 款 额 为 409,919,895.36 元 , 未 确 认 融 资 费 用 109,919,895.36 元 , 支 付 保 证 金
                                                                       青海盐湖工业股份有限公司 2014 年半年度报告全文16,800,000.00 元 。 2011 年 7 月 开 始 支 付 第 一 笔 租 赁 款 , 截 止 本 期 末 租 赁 最 低 付 款 额 为210,343,921.67元,其中:一年内到期的租赁费59,612,768.36元;本期确认融资利息9,172,421.21元,未确认融资费用为41,490,571.14元。上述①、②融资租赁业务均为本公司子公司青海盐湖海纳化工有限公司实施,均由本公司提供不可撤销的连带保证担保。③供热项目售后回租项目,系本公司从招银金融租赁有限公司以售后回租方式租入供热项目设备,最低租赁付款额635,424,790.32元,融资租赁期60个月。截止本期末租赁最低付款额273,979,794.93元,其中:一年到期的租赁费117,675,429.40元,本期确认融资费用13,647,719.41元,期末未确认融资费用为29,056,493.26元。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用公司报告期不存在为公司带来的损益达到公司报告期利润总额 10%以上的租赁项目。2、担保情况√ 适用 □ 不适用
                                                                                                                 单位:万元
                                    公司对外担保情况(不包括对子公司的担保)
                     担保额度                实际发生日期
                                                                                                     是否履行 是否为关
    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   联方担保
                     披露日期                    日)
                    2009 年 07               2001 年 10 月                    连带责任保
    青海水泥厂                           1,000                           1,000                 1年       否          否
                    月 14 日                 25 日                            证
                    2009 年 07               2002 年 10 月                    连带责任保
    青海水泥厂                           8,900                           8,900                 1年       否          否
                    月 14 日                 29 日                            证
    报告期末已审批的对外担保额                                    报告期末实际对外担保余额
                                                      9,900                                                           9,900
    度合计(A3)                                                  合计(A4)
                                                公司对子公司的担保情况
                    担保额度                 实际发生日期
                                                                                                     是否履行 是否为关
    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   联方担保
                    披露日期                     日)
    青海盐湖海纳化工 2010 年 08                                                   连带责任保
                                   340,000                         340,000                 5年       否          否
    有限公司            月 25 日                                                  证
    青海盐湖海纳化工 2013 年 03                                                   连带责任保
                                   107,300                         107,300                 5年       否          否
    有限公司            月 27 日                                                  证
    青海盐湖海虹化工 2013 年 03                  2013 年 03 月                    连带责任保
                                    40,000                          30,000                 2年       否          否
    股份有限公司        月 27 日                 29 日                            证
    青海蓝科锂业股份 2013 年 02                  2013 年 03 月                    连带责任保
                                    16,000                         11,667.6                2年       否          否
    有限公司            月 08 日                 27 日                            证
                                                                         青海盐湖工业股份有限公司 2014 年半年度报告全文
    青海盐湖海虹化工 2013 年 12                                                    连带责任保
                                   68,700                             27,500                2年     否       否
    股份有限公司        月 06 日                                                   证
    青海盐湖海纳化工 2013 年 12                 2013 年 12 月                      连带责任保
                                   20,000                             20,000                2年     否       否
    有限公司            月 24 日                27 日                              证
    报告期内审批对子公司担保额                                      报告期内对子公司担保实际
                                                            0
    度合计(B1)                                                    发生额合计(B2)
    报告期末已审批的对子公司担                                      报告期末对子公司实际担保
                                                    592,000                                                  536,467.6
    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
                                                    601,900                                                  546,367.6
    计(A3+B3)                                                     (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                     32.54%其中:直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                             536,467.6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)                                                                                536,467.6
    未到期担保可能承担连带清偿责任说明(如有)                      无
    违反规定程序对外提供担保的说明(如有)                          无采用复合方式担保的具体情况说明注:公司为海虹公司 2013 年 3 月 29 日签署担保额度为 4 亿元的担保合同,其中 1 亿元因海虹公司苛化碱项目暂不建设,贷款资金未使用,实际担保责任 3 亿元。(1)违规对外担保情况□ 适用 √ 不适用公司报告期无违规对外担保情况。3、其他重大合同□ 适用 √ 不适用公司报告期不存在其他重大合同。4、其他重大交易□ 适用 √ 不适用公司报告期不存在其他重大交易。
                                                                   青海盐湖工业股份有限公司 2014 年半年度报告全文十、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项√ 适用 □ 不适用
               承诺事项                 承诺方        承诺内容            承诺时间        承诺期限      履行情况股改承诺收购报告书或权益变动报告书中所作承诺
                                                                                                     截止本报告期
                                                                                                     承诺人严格履
                                                                                                     行承诺。青海省
                                                                                                     国有资产投资
                                                                                                     管理有限公司
                                                                                                     于 2009 年 7 月
                                                                                                     20 日在公司”两
                                                                                                     湖合并“期间,
                                                                                                     做出《关于避免
                                                                                                     同业竟争的承
                                                                                                     诺》,2014 年 6
                                                                                                     月 30 日,根据
                                                                                                     《上市公司监
                                                                                                     管指引第 4 号
                                     青海省国有资                                                    —上市公司实
                                                    关于避免同业     2014 年 06 月 30
                                     产投资管理有                                       长期         际控制人、股
                                                    竟争的承诺       日
                                     限公司                                                          东、关联方、收
                                                                                                     购人以及上市
    资产重组时所作承诺                                                                                   公司承诺及履
                                                                                                     行》(证监会公
                                                                                                     告【2013】55
                                                                                                     号)文件,对《关
                                                                                                     于避免同业竞
                                                                                                     争承诺》进行了
                                                                                                     完善,并继续做
                                                                                                     出承诺。内容详
                                                                                                     见 2014 年 7 月
                                                                                                     1 日巨潮资讯网
                                                                                                     (www.cninfo.c
                                                                                                     on.cn)和《证券
                                                                                                     时报》的公告。
                                     青海省国有资                                                    截止本报告期
                                                    关于规范关联     2009 年 07 月 20
                                     产投资管理有                                       长期         承诺人严格履
                                                    交易的承诺       日
                                     限公司                                                          行承诺
                                     青海省国有资   关于保持上市                                     截止本报告期
                                                                     2009 年 07 月 20 长期
                                     产投资管理有   公司独立性承                                     承诺人严格履
                              青海盐湖工业股份有限公司 2014 年半年度报告全文
    限公司         诺               日                                  行承诺
               青海国有投资
               管理有限公司
               承诺通过换股                        换股获取的盐
               获取的盐湖钾                        湖钾肥的股份     截止本报告期
    青海国有投资                    2009 年 07 月 20
               肥的股份自登                        自登记完成之     承诺人承诺期
    管理有限公司                    日
               记完成之日起                        日起三十六个     限已到
               三十六个月内                        月内
               不转让及上市
               流通。
               中国中化股份
               有限公司承诺
               中化股份通过                        换股获取的盐
               换股获取的盐                        湖钾肥的股份     截止本报告期
    中国中化股份                    2009 年 07 月 20
               湖钾肥的股份                        自登记完成之     承诺人承诺期
    有限公司                        日
               自登记完成之                        日起三十六个     限已到
               日起三十六个                        月内
               月内不转让及
               上市流通。
               中化化肥有限
               公司承诺本次
               吸收合并持有
               的盐湖钾肥的
               新增股份,自本                      自本次吸收合
                                                                    截止本报告期
    中化化肥有限   次吸收合并股     2009 年 07 月 20 并股份登记完
                                                                    承诺人承诺期
    公司           份登记完成之     日                 成之日起 36 个
                                                                    限已到
               日起 36 个月内                      月内
               不转让,之后按
               中国证监会及
               深交所的有关
               规定执行。
               中国信达资产
               管理公司承诺
               本次吸收合并
               持有的盐湖钾                                         截止本报告期
               肥的新增股份,                       本次吸收合并     承诺人承诺期
    中国信达资产   自本次吸收合     2009 年 07 月 20 股份登记完成       限已到,承诺履
    管理公司       并股份登记完     日                 之日起 36 个月 行完毕,并于
               成之日起 36 个                      内               2014 年 7 月 8
               月内不转让,之                                       解除限售
               后按中国证监
               会及深交所的
               有关规定执行。
                                                                  青海盐湖工业股份有限公司 2014 年半年度报告全文首次公开发行或再融资时所作承诺其他对公司中小股东所作承诺
    承诺是否及时履行                     是未完成履行的具体原因及下一步计划
                                     无(如有)十一、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否十二、处罚及整改情况□ 适用 √ 不适用公司报告期不存在处罚及整改情况。十三、违法违规退市风险揭示□ 适用 √ 不适用公司报告期不存在违法违规退市风险。十四、其他重大事项的说明√ 适用 □ 不适用
                    公告名称               公告编号 披露日期          临时公告披露网站名称
                                           2014-002   2014.1.13     巨潮资讯网www.cninfo.com.cn关于收到部分债权清偿的公告
                                           2014-003   2014.1.24     巨潮资讯网www.cninfo.com.cn五届董事会第十次临时会议决议公告
                                           2014-005   2014.2.14     巨潮资讯网www.cninfo.com.cn关于股东承诺事项履行情况的公告
                                           2014-007   2014.3.13     巨潮资讯网www.cninfo.com.cn关于控股股东股权质押解除的公告
                                           2014-008   2014.3.27     巨潮资讯网www.cninfo.com.cn五届董事会第十五次会议决议的公告
                                           2014-017   2014.4.1      巨潮资讯网www.cninfo.com.cn关于董事会秘书辞职的公告
                                           2014-016   2014.4.1      巨潮资讯网www.cninfo.com.cn完善《关于避免同业竞争承诺》进展情况公告
                                           2014-021   2014.5.6      巨潮资讯网www.cninfo.com.cn2013 年度股东大会决议公告
                                           2014-027   2014.5.6      巨潮资讯网www.cninfo.com.cn完善《关于避免同业竞争承诺》进展情况公告
                                                                 青海盐湖工业股份有限公司 2014 年半年度报告全文
                                           2014-022   2014.5.6     巨潮资讯网www.cninfo.com.cn六届董事会第一次会议决议公告
                                           2014-031   2014.6.4     巨潮资讯网www.cninfo.com.cn关于控股股东完善《关于避免同业竞争承诺》进展情况公告
                                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文
                                    第六节 股份变动及股东情况一、股份变动情况
                                                                                                                   单位:股
                              本次变动前                     本次变动增减(+,-)                     本次变动后
                                                                    公积金转
                            数量        比例      发行新股   送股              其他       小计         数量        比例
                                                                       股
                          1,013,432,                                                                 1,013,319
    一、有限售条件股份                      63.72%                                 -112,680   -112,680                 63.71%
                                419                                                                       ,739
                          847,280,9                                                                  847,280,9
    2、国有法人持股                         53.27%                                                                     53.27%
                                   24                                                                         24
                          166,151,4                                                                  166,038,8
    3、其他内资持股                         10.45%                                 -112,680   -112,680                 10.43%
                                   95                                                                         15
                          156,966,9                                                                  156,896,1
    其中:境内法人持股                       9.87%                                  -70,862    -70,862                  9.86%
                                   68                                                                         06
         境内自然人持股   9,184,527      0.58%                                  -41,818    -41,818 9,142,709        0.58%
                          577,076,7                                                                  577,189,4
    二、无限售条件股份                      36.28%                                 112,680    112,680                  36.29%
                                   84                                                                         64
                          577,076,7                                                                  577,189,4
    1、人民币普通股                         36.28%                                 112,680    112,680                  36.29%
                                   84                                                                         64
                          1,590,509,                                                                 1,590,509
    三、股份总数                            100.00%                                       0          0                 100.00%
                                203                                                                       ,203股份变动的原因√ 适用 □ 不适用有限售条件股份其他内持股减少112680股,其中:1、于2014年1月14日分别解禁境内法人股东上海唯杰实业有限公司限售股67241股,北京亿隆实业股份有限公司解禁限售股3621股,自然人股东王加溢解禁6724股;2、公司原董事长安平绥先生持有公司股份34944股,根据《深圳证券交易所上市公司规范运作指引》,离任六个月届满,持有股份自动解锁;3、公司监事何树军持有公司股份200股,根据《深圳证券交易所上市公司规范运作指引》,按比例75%自动锁定150股,在报告期内自动解锁。股份变动的批准情况√ 适用 □ 不适用经中国证券登记结算有限责任公司深圳分公司、深圳证券交易所审核,公司于2014年1月10日公告上海唯杰实业有限公司、北京亿隆实业股份有限公司、自然人股东王加溢限售股解禁事宜,详见2014年1月11日巨潮资讯网(www.cninfo.com.cn)和《证券日报》的公告。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
                                                                         青海盐湖工业股份有限公司 2014 年半年度报告全文□ 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
                                                                报告期末表决权恢复的优先
    报告期末普通股股东总数                                 72,965                                                                0
                                                                股股东总数(如有)(参见注 8)
                                      持股 5%以上的股东或前 10 名股东持股情况
                                                                     报告期 持有有 持有无                 质押或冻结情况
                                                       报告期末持 内增减 限售条 限售条
    股东名称           股东性质          持股比例
                                                        股数量       变动情 件的股 件的股             股份状态        数量
                                                                       况    份数量 份数量青海省国有资产
                                                                             492,842
    投资管理有限公 国有法人                       30.99%   492,901,654                       58,791
                                                                                 ,863司
    中国中化股份有                                                               238,748
                    国有法人                  15.01%   238,791,954                       43,052
    限公司                                                                           ,902
    中化化肥有限公                                                               141,907
                    境内非国有法人             8.94%   142,260,369                      352,808
    司                                                                               ,561
    中国信达资产管                                                               115,689,
                    国有法人                   7.27%   115,702,308                       13,149
    理股份有限公司                                                                   159中国建设银行股
                                                                                         62,004,
    份有限公司青海 国有法人                        3.90%    62,004,881
                                                                                            881省分行
    五矿有色金属股                                                                           47,496,
                    境内非国有法人             2.99%    47,496,500
    份有限公司                                                                                  500
    中国华融资产管                                                                           33,009,
                    国有法人                   2.08%    33,009,977
    理股份有限公司                                                                              977广州市华美丰收
                                                                              9,563,1 20,116,3
    资产管理有限公 境内非国有法人                  1.87%    29,679,406                                 冻结             29,679,405
                                                                                  05         01司
                                                                              9,138,5 19,794,
    王一虹              境内自然人                 1.82%    28,932,924                                 冻结             28,932,924
                                                                                  26        398
    北京华北电力实                                                                          11,952,1
                    国有法人                   0.75%    11,952,157
    业总公司                                                                                     57
    战略投资者或一般法人因配售新股       无
                                                                   青海盐湖工业股份有限公司 2014 年半年度报告全文成为前 10 名股东的情况(如有)(参见注 3)
                                     前 10 名股东:中化化肥有限公司是中国中化股份有限公司的控股子公司,广州市华
    上述股东关联关系或一致行动的说       美丰资产管理有限公司和王一虹存在关联关系外,除上述关联关系或一致行动人外公
    明                                   司未知其他股东之间的关系,也未知其是否属于《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           数量中国建设银行股份有限公司青海省
                                                                       62,004,881 人民币普通股         62,004,881分行
    五矿有色金属股份有限公司                                               47,496,500 人民币普通股         47,496,500
    中国华融资产管理股份有限公司                                           33,009,977 人民币普通股         33,009,977
    广州市华美丰收资产管理有限公司                                         20,116,301 人民币普通股         20,116,301
    王一虹                                                                 19,794,398 人民币普通股         19,794,398
    北京华北电力实业总公司                                                 11,952,157 人民币普通股         11,952,157
    中国农业生产资料成都公司                                                8,307,026 人民币普通股          8,307,026中国民生银行股份有限公司-银华
                                                                        6,940,432 人民币普通股          6,940,432深证 100 指数分级证券投资基金
    深圳市禾之禾创业投资有限公司                                            6,105,917 人民币普通股          6,105,917华泰证券股份有限公司客户信用交
                                                                        6,072,558 人民币普通股          6,072,558易担保证券账户前 10 名无限售流通股股东之间,以
                                     前十名无限售股东除广州市华美丰资产管理有限公司和王一虹存在关联关系外,公司及前 10 名无限售流通股股东和前 10
                                     未知其他股东之间的关系,也未知其是否属于《上市公司持股变动信息披露管理办法》名股东之间关联关系或一致行动的
                                     中规定的一致行动人。说明前十大股东参与融资融券业务股东
                                     无情况说明(如有)(参见注 4)公司股东在报告期内是否进行约定购回交易□ 是 √ 否公司股东在报告期内未进行约定购回交易。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 √ 不适用公司报告期控股股东未发生变更。实际控制人报告期内变更□ 适用 √ 不适用
                                                              青海盐湖工业股份有限公司 2014 年半年度报告全文公司报告期实际控制人未发生变更。四、公司股东及其一致行动人在报告期提出或实施股份增持计划的情况□ 适用 √ 不适用在公司所知的范围内,没有公司股东及其一致行动人在报告期提出或实施股份增持计划。
                                          青海盐湖工业股份有限公司 2014 年半年度报告全文
                           第七节 优先股相关情况一、报告期内优先股的发行与上市情况□ 适用 √ 不适用二、公司优先股股东数量及持股情况□ 适用 √ 不适用三、优先股回购或转换情况1、优先股回购情况□ 适用 √ 不适用2、优先股转换情况□ 适用 √ 不适用四、优先股表决权的恢复、行使情况□ 适用 √ 不适用五、优先股所采取的会计政策及理由□ 适用 √ 不适用
                                                                  青海盐湖工业股份有限公司 2014 年半年度报告全文
                         第八节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2013 年年报。二、公司董事、监事、高级管理人员变动情况√ 适用 □ 不适用
       姓名         担任的职务        类型        日期                               原因
                                             2014 年 05 月 05
    王兴富          董事长           被选举                         换届选举。
                                             日
                                             2014 年 05 月 05
    谢康民          董事、总裁       被选举                         换届选举。
                                             日
                                             2014 年 05 月 05
    曹大岭          副董事长         被选举                         换届选举。
                                             日
                董事、副总裁、               2014 年 05 月 05
    吴文好                           被选举                         换届选举。
                财务负责人                   日
                                             2014 年 05 月 05
    王红军          副董事长         被选举                         换届选举。
                                             日
                                             2014 年 05 月 05
    冯明伟          董事             被选举                         换届选举。
                                             日
                                             2014 年 05 月 05
    马朝晖          董事             被选举                         换届选举。
                                             日
                                             2014 年 05 月 05
    张建祺          独立董事         被选举                         换届选举。
                                             日
                                             2014 年 05 月 05
    胡国徽          独立董事         被选举                         换届选举。
                                             日
                                             2014 年 05 月 05
    王富贵          独立董事         被选举                         换届选举。
                                             日
                                             2014 年 05 月 05
    任萱            独立董事         被选举                         换届选举。
                                             日
                                             2014 年 05 月 05
    汪贵元          监事会主席       被选举                         换届选举。
                                             日
                                             2014 年 05 月 05
    韩增艳          监事             被选举                         换届选举。
                                             日
                                                        青海盐湖工业股份有限公司 2014 年半年度报告全文
                                   2014 年 05 月 05
    姜弘     监事             被选举                      换届选举。
                                   日
                                   2014 年 05 月 05
    段盛青   监事             被选举                      换届选举。
                                   日
                                   2014 年 05 月 05
    王德胜   监事             被选举                      换届选举。
                                   日
                                   2014 年 05 月 05
    汪雄飞   监事             被选举                      换届选举。
                                   日
                                   2014 年 05 月 05
    刘扬     监事会副主席     被选举                      换届选举。
                                   日
                                   2014 年 05 月 05
    何树军   监事             被选举                      换届选举。
                                   日
                                   2014 年 05 月 05
    李志强   监事             被选举                      换届选举。
                                   日
                                   2014 年 05 月 05
    方勤升   副总裁           聘任                        换届选举。
                                   日
         副总裁、总工程            2014 年 05 月 05
    张生顺                    聘任                        换届选举。
         师                        日
                                   2014 年 05 月 05
    李浩放   副总裁           聘任                        换届选举。
                                   日
                                   2014 年 05 月 05
    张荣祥   副总裁           聘任                        换届选举。
                                   日
                                   2014 年 05 月 05
    马宏义   副总裁           聘任                        换届选举。
                                   日
                                   2014 年 05 月 05
    李勇     董事会秘书       聘任                        换届选举。
                                   日
                                   2014 年 05 月 05
    李凯     监事             离任                        换届选举。
                                   日
                                   2014 年 05 月 05
    夏丹宁   监事             离任                        换届选举。
                                   日
                                   2014 年 05 月 05
    方建梅   监事             离任                        换届选举。
                                   日
                                                      程友海先生已任职两届董事会独立董事,按照中国证
                                                      券监督管理委员会《关于在上市公司建立独立董事制
                                   2014 年 05 月 05
    程友海   独立董事         离任                        度的指导意见》规定“独立董事每届任期与该上市公司
                                   日
                                                      其他董事任期相同,任期届满,连选可以连任,但是
                                                      连任时间不得超过六年”。
                                                           青海盐湖工业股份有限公司 2014 年半年度报告全文
                                     第九节 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:青海盐湖工业股份有限公司
                                                                                                    单位:元
                  项目                   期末余额                                期初余额流动资产:
    货币资金                                       1,994,526,482.62                        2,331,434,232.87
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                        599,786,163.93                         2,092,186,345.39
    应收账款                                        778,608,286.15                          295,967,809.60
    预付款项                                       5,308,494,363.49                        4,059,500,549.34
    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                                      168,991,998.13                          143,951,830.25
    买入返售金融资产
    存货                                           2,566,759,706.67                        2,383,798,172.28
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                    11,417,167,000.99                       11,306,838,939.73
                                 青海盐湖工业股份有限公司 2014 年半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资             147,443.26                           147,443.26
    长期应收款
    长期股权投资           559,189,890.12                        535,891,865.16
    投资性房地产            16,103,902.78                         13,349,374.29
    固定资产             11,900,927,707.04                    12,173,632,335.33
    在建工程             30,136,376,993.30                    26,224,455,000.16
    工程物资              2,582,043,799.68                     2,534,483,112.23
    固定资产清理
    生产性生物资产
    油气资产
    无形资产               746,827,900.23                        764,761,621.09
    开发支出
    商誉                    21,340,512.90                         21,340,512.90
    长期待摊费用            28,022,598.59                         31,904,413.91
    递延所得税资产         177,741,330.80                        193,862,629.51
    其他非流动资产
    非流动资产合计           46,168,722,078.70                    42,493,828,307.84
    资产总计                 57,585,889,079.69                    53,800,667,247.57流动负债:
    短期借款              1,639,000,000.00                     1,809,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                84,000,000.00                         37,445,576.03
    应付账款              5,023,394,606.31                     4,618,802,721.87
    预收款项               408,598,170.34                        785,773,280.20
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬           152,098,861.51                        293,088,132.19
    应交税费             -1,681,861,638.99                    -1,237,926,915.85
                                           青海盐湖工业股份有限公司 2014 年半年度报告全文
    应付利息                         86,925,988.32                        211,675,988.14
    应付股利                        100,437,673.31                         14,524,490.64
    其他应付款                     1,000,638,398.62                       969,896,701.19
    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         3,062,211,677.72                     1,973,202,877.72
    其他流动负债
    流动负债合计                        9,875,443,737.14                     9,475,482,852.13非流动负债:
    长期借款                      23,348,000,000.00                    20,245,717,699.64
    应付债券                       4,973,844,034.19                     4,972,572,905.98
    长期应付款                      443,685,038.25                        576,616,205.24
    专项应付款                       79,900,000.00                         80,710,810.00
    预计负债                         36,000,000.00                         36,000,000.00
    递延所得税负债
    其他非流动负债                  404,277,347.08                        408,130,013.39
    非流动负债合计                     29,285,706,419.52                    26,319,747,634.25
    负债合计                           39,161,150,156.66                    35,795,230,486.38所有者权益(或股东权益):
    实收资本(或股本)             1,590,509,203.00                     1,590,509,203.00
    资本公积                       5,915,846,354.25                     5,915,457,530.73
    减:库存股
    专项储备                        279,878,058.42                        223,717,019.25
    盈余公积                       1,425,784,480.52                     1,425,784,480.52
    一般风险准备
    未分配利润                     7,577,923,860.03                     7,254,990,870.34
    外币报表折算差额
    归属于母公司所有者权益合计         16,789,941,956.22                    16,410,459,103.84
    少数股东权益                   1,634,796,966.81                     1,594,977,657.35
    所有者权益(或股东权益)合计       18,424,738,923.03                    18,005,436,761.19负债和所有者权益(或股东权益)总
                                   57,585,889,079.69                    53,800,667,247.57计
                                                                青海盐湖工业股份有限公司 2014 年半年度报告全文
    法定代表人:王兴富                   主管会计工作负责人:吴文好                       会计机构负责人:唐德新2、母公司资产负债表编制单位:青海盐湖工业股份有限公司
                                                                                                         单位:元
                 项目                         期末余额                                期初余额流动资产:
    货币资金                                             1,112,935,319.55                        1,437,617,656.13
    交易性金融资产
    应收票据                                              373,316,375.42                         1,886,880,858.98
    应收账款                                              649,638,556.06                          176,313,481.98
    预付款项                                              561,787,670.79                          453,197,870.97
    应收利息
    应收股利                                               48,805,071.87
    其他应收款                                       18,059,642,182.09                       15,707,079,034.49
    存货                                                  999,079,201.61                         1,059,050,680.51
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                         21,805,204,377.39                       20,720,139,583.06非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                                         9,633,562,697.80                        7,914,906,985.69
    投资性房地产                                            4,672,190.66                            4,878,316.70
    固定资产                                             7,351,367,035.88                        7,519,371,560.43
    在建工程                                             6,849,922,467.25                        6,065,532,138.66
    工程物资                                               77,186,745.13                          101,769,202.45
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                              495,289,454.08                          508,028,425.58
    开发支出
    商誉
                                     青海盐湖工业股份有限公司 2014 年半年度报告全文
    长期待摊费用
    递延所得税资产              91,921,329.90                         87,116,809.55
    其他非流动资产
    非流动资产合计               24,503,921,920.70                    22,201,603,439.06
    资产总计                     46,309,126,298.09                    42,921,743,022.12流动负债:
    短期借款                  1,430,000,000.00                     1,530,000,000.00
    交易性金融负债
    应付票据                    44,000,000.00                         37,445,576.03
    应付账款                  1,127,453,614.37                     1,213,241,839.04
    预收款项                   147,882,697.54                        526,690,330.14
    应付职工薪酬               118,839,016.56                        170,558,462.59
    应交税费                     -9,809,270.26                        90,515,300.96
    应付利息                    83,166,666.67                        207,916,666.49
    应付股利                    71,536,061.36                          8,067,475.47
    其他应付款                 441,879,318.26                        570,454,038.95
    一年内到期的非流动负债    2,612,252,629.40                     1,288,243,829.40
    其他流动负债
    流动负债合计                  6,067,200,733.90                     5,643,133,519.07非流动负债:
    长期借款                 18,144,000,000.00                    15,517,717,699.64
    应付债券                  4,973,844,034.19                     4,972,572,905.98
    长期应付款                 197,297,793.05                        296,544,964.20
    专项应付款                  20,000,000.00                         20,000,000.00
    预计负债
    递延所得税负债
    其他非流动负债              74,000,000.00                         74,000,000.00
    非流动负债合计               23,409,141,827.24                    20,880,835,569.82
    负债合计                     29,476,342,561.14                    26,523,969,088.89所有者权益(或股东权益):
    实收资本(或股本)        1,590,509,203.00                     1,590,509,203.00
    资本公积                  6,018,664,716.28                     6,018,664,716.28
    减:库存股
    专项储备                   246,467,160.76                        197,487,921.09
                                                                青海盐湖工业股份有限公司 2014 年半年度报告全文
    盈余公积                                            1,400,435,010.93                        1,400,435,010.93
    一般风险准备
    未分配利润                                          7,576,707,645.98                        7,190,677,081.93
    外币报表折算差额
    所有者权益(或股东权益)合计                         16,832,783,736.95                       16,397,773,933.23负债和所有者权益(或股东权益)总
                                                     46,309,126,298.09                       42,921,743,022.12计
    法定代表人:王兴富                   主管会计工作负责人:吴文好                       会计机构负责人:唐德新3、合并利润表编制单位:青海盐湖工业股份有限公司
                                                                                                         单位:元
                  项目                        本期金额                                上期金额
    一、营业总收入                                           4,203,697,869.24                        4,128,914,763.50
    其中:营业收入                                      4,203,697,869.24                        4,128,914,763.50
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                           3,832,452,049.68                        3,333,370,962.83
    其中:营业成本                                      2,048,753,218.94                        1,871,661,919.59
           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                                 290,892,890.66                          244,404,782.93
           销售费用                                       615,324,215.49                          512,321,165.67
           管理费用                                       215,121,438.95                          192,462,365.94
           财务费用                                       309,830,778.45                          261,569,072.59
           资产减值损失                                   352,529,507.19                          250,951,656.11
    加:公允价值变动收益(损失以“-”号填列)
                                                                   青海盐湖工业股份有限公司 2014 年半年度报告全文
            投资收益(损失以“-”号
                                                               9,910,659.61                           12,000,000.00填列)
            其中:对联营企业和合营企业的投资收益
            汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                           381,156,479.17                          807,543,800.67
       加:营业外收入                                        171,902,451.80                          250,499,449.60
       减:营业外支出                                          3,747,012.75                            1,768,174.94
            其中:非流动资产处置损
                                                                  12,666.04                               24,873.70失四、利润总额(亏损总额以“-”号填
                                                             549,311,918.22                         1,056,275,075.33列)
       减:所得税费用                                        111,989,507.08                          163,140,975.08
    五、净利润(净亏损以“-”号填列)                           437,322,411.14                          893,134,100.25
       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                            429,497,106.29                          821,982,672.25
       少数股东损益                                            7,825,304.85                           71,151,428.00
    六、每股收益:                                      --                                      --
       (一)基本每股收益                                            0.2700                                  0.5168
       (二)稀释每股收益                                            0.2700                                  0.5168七、其他综合收益
    八、综合收益总额                                             437,322,411.14                          893,134,100.25
       归属于母公司所有者的综合收益
                                                             429,497,106.29                          821,982,672.25总额
       归属于少数股东的综合收益总额                            7,825,304.85                           71,151,428.00
    法定代表人:王兴富                      主管会计工作负责人:吴文好                       会计机构负责人:唐德新4、母公司利润表编制单位:青海盐湖工业股份有限公司
                                                                                                            单位:元
                 项目                            本期金额                                上期金额
    一、营业收入                                                2,884,196,670.25                        3,061,699,544.64
       减:营业成本                                         1,285,957,003.56                        1,182,597,967.12
                                                                   青海盐湖工业股份有限公司 2014 年半年度报告全文
           营业税金及附加                                    234,685,972.64                          175,562,484.46
           销售费用                                          390,356,489.58                          333,156,946.31
           管理费用                                           83,343,927.55                           87,918,368.43
           财务费用                                          218,534,704.18                          223,148,359.09
           资产减值损失                                      245,714,402.24                          155,782,085.64
       加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号填
                                                              34,973,681.66                           64,864,336.25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)                           460,577,852.16                          968,397,669.84
       加:营业外收入                                        107,401,950.02                          210,426,524.10
       减:营业外支出                                           1,724,662.83                             200,064.17
           其中:非流动资产处置损失三、利润总额(亏损总额以“-”号填
                                                             566,255,139.35                         1,178,624,129.77列)
       减:所得税费用                                         73,660,458.70                          171,638,101.72
    四、净利润(净亏损以“-”号填列)                           492,594,680.65                         1,006,986,028.05
    五、每股收益:                                      --                                      --
       (一)基本每股收益                                            0.3097                                  0.6331
       (二)稀释每股收益                                            0.3097                                  0.6331六、其他综合收益
    七、综合收益总额                                             492,594,680.65                         1,006,986,028.05
    法定代表人:王兴富                      主管会计工作负责人:吴文好                       会计机构负责人:唐德新5、合并现金流量表编制单位:青海盐湖工业股份有限公司
                                                                                                            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                         3,061,560,071.19                        3,644,932,644.02
       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
                                           青海盐湖工业股份有限公司 2014 年半年度报告全文
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                  162,149,290.17                        232,449,903.45
    收到其他与经营活动有关的现金     52,434,913.18                        108,248,668.74
    经营活动现金流入小计                3,276,144,274.54                     3,985,631,216.21
    购买商品、接受劳务支付的现金   2,200,332,321.30                     1,557,137,700.70
    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
                                     725,569,354.88                        488,352,178.27金
    支付的各项税费                  865,582,603.71                        979,327,626.94
    支付其他与经营活动有关的现金     95,655,313.03                        138,722,238.44
    经营活动现金流出小计                3,887,139,592.92                     3,163,539,744.35
    经营活动产生的现金流量净额          -610,995,318.38                        822,091,471.86二、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         12,000,000.00                         12,000,000.00
    处置固定资产、无形资产和其他
                                          35,816.00                               850.00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     26,122,724.57                         48,298,752.19
    投资活动现金流入小计                  38,158,540.57                         60,299,602.19
    购建固定资产、无形资产和其他
                                    2,499,274,935.71                     3,913,755,415.32长期资产支付的现金
                                                                 青海盐湖工业股份有限公司 2014 年半年度报告全文
       投资支付的现金                                       30,180,363.60                           17,250,000.00
       质押贷款净增加额
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金                         18,196,998.53                           42,308,612.67
    投资活动现金流出小计                                      2,547,652,297.84                        3,973,314,027.99
    投资活动产生的现金流量净额                            -2,509,493,757.27                       -3,913,014,425.80三、筹资活动产生的现金流量:
       吸收投资收到的现金                                    4,500,000.00
       其中:子公司吸收少数股东投资收到的现金
       取得借款收到的现金                                 5,348,282,300.36                        3,559,705,833.00
       发行债券收到的现金                                                                         4,970,000,000.00
       收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                      5,352,782,300.36                        8,529,705,833.00
       偿还债务支付的现金                                 1,318,300,000.00                        2,946,540,000.00
       分配股利、利润或偿付利息支付
                                                          1,084,313,736.10                         819,438,235.86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                        166,587,238.86                          142,849,476.78
    筹资活动现金流出小计                                      2,569,200,974.96                        3,908,827,712.64
    筹资活动产生的现金流量净额                                2,783,581,325.40                        4,620,878,120.36四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                              -336,907,750.25                         1,529,955,166.42
       加:期初现金及现金等价物余额                       2,331,434,232.87                        2,166,007,298.57
    六、期末现金及现金等价物余额                              1,994,526,482.62                        3,695,962,464.99
    法定代表人:王兴富                    主管会计工作负责人:吴文好                       会计机构负责人:唐德新6、母公司现金流量表编制单位:青海盐湖工业股份有限公司
                                                                                                          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:
                                            青海盐湖工业股份有限公司 2014 年半年度报告全文
    销售商品、提供劳务收到的现金   2,345,296,169.50                      3,086,206,869.17
    收到的税费返还                   106,600,091.02                        201,758,085.59
    收到其他与经营活动有关的现金     749,164,502.52                        554,101,354.91
    经营活动现金流入小计                3,201,060,763.04                      3,842,066,309.67
    购买商品、接受劳务支付的现金   1,649,157,254.24                      1,042,977,931.97
    支付给职工以及为职工支付的现
                                      466,591,510.25                        338,781,619.27金
    支付的各项税费                   602,357,379.74                        708,511,159.77
    支付其他与经营活动有关的现金   1,464,366,885.35                      1,094,509,238.51
    经营活动现金流出小计                4,182,473,029.58                      3,184,779,949.52
    经营活动产生的现金流量净额           -981,412,266.54                        657,286,360.15二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金          12,000,000.00                         61,364,336.25
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金         316,324.50                          1,942,638.91
    投资活动现金流入小计                   12,316,324.50                         63,306,975.16
    购建固定资产、无形资产和其他
                                      265,245,708.71                        469,469,535.97长期资产支付的现金
    投资支付的现金                    35,800,000.00                      1,368,744,700.00
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金   2,267,478,536.17                      1,312,425,800.57
    投资活动现金流出小计                2,568,524,244.88                      3,150,640,036.54
    投资活动产生的现金流量净额          -2,556,207,920.38                    -3,087,333,061.38三、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             4,802,282,300.36                      2,049,705,833.00
    发行债券收到的现金                                                   4,970,000,000.00
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                4,802,282,300.36                      7,019,705,833.00
    偿还债务支付的现金               943,300,000.00                      2,532,540,000.00
                                                                            青海盐湖工业股份有限公司 2014 年半年度报告全文
       分配股利、利润或偿付利息支付
                                                                    526,936,735.32                                427,832,922.69的现金
       支付其他与筹资活动有关的现金                                 119,107,714.70                                119,107,714.70
    筹资活动现金流出小计                                            1,589,344,450.02                                3,079,480,637.39
    筹资活动产生的现金流量净额                                      3,212,937,850.34                                3,940,225,195.61四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                    -324,682,336.58                                 1,510,178,494.38
       加:期初现金及现金等价物余额                             1,437,617,656.13                                1,037,674,700.79
    六、期末现金及现金等价物余额                                    1,112,935,319.55                                2,547,853,195.17
    法定代表人:王兴富                          主管会计工作负责人:吴文好                                 会计机构负责人:唐德新7、合并所有者权益变动表编制单位:青海盐湖工业股份有限公司本期金额
                                                                                                                        单位:元
                                                                            本期金额
                                                     归属于母公司所有者权益
             项目                                                                                           少数股东 所有者权
                             实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                                  其他    权益       益合计
                                          积        股     备          积        险准备    利润
                             股本)
                              1,590,5                                1,425,7
                                        5,915,45         223,717,                         7,254,99          1,594,977 18,005,436
    一、上年年末余额              09,203.                                84,480.
                                        7,530.73          019.25                          0,870.34            ,657.35    ,761.19
                                  00                                        52
       加:会计政策变更
           前期差错更正
           其他
                              1,590,5                                1,425,7
                                        5,915,45         223,717,                         7,254,99          1,594,977 18,005,436
    二、本年年初余额              09,203.                                84,480.
                                        7,530.73          019.25                          0,870.34            ,657.35    ,761.19
                                  00                                        52
    三、本期增减变动金额(减少              388,823.         56,161,0                         322,932,          39,819,30 419,302,16
    以“-”号填列)                               52          39.17                           989.69                9.46       1.84
                                                                                          429,497,          7,825,304 437,322,41(一)净利润
                                                                                           106.29                 .85       1.14(二)其他综合收益
    上述(一)和(二)小计                                                                    429,497,          7,825,304 437,322,41
                                                                    青海盐湖工业股份有限公司 2014 年半年度报告全文
                                                                                106.29                 .85         1.14
                                       388,823.                                                  62,261,17 62,650,000(三)所有者投入和减少资本
                                            52                                                        6.48          .00
                                       388,823.                                                  62,261,17 62,650,0001.所有者投入资本
                                            52                                                        6.48          .002.股份支付计入所有者权益的金额3.其他
                                                                               -106,56           -30,267,1 -136,831,2(四)利润分配
                                                                               4,116.60             71.87        88.471.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                                                      -106,56           -30,267,1 -136,831,2
    配                                                                             4,116.60             71.87        88.474.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
                                                     56,161,0                                                56,161,039(六)专项储备
                                                        39.17                                                       .17
                                                     81,232,5                                                81,232,5001.本期提取
                                                        00.27                                                       .27
                                                     25,071,4                                                25,071,4612.本期使用
                                                        61.10                                                       .10(七)其他
                             1,590,5                            1,425,7
                                       5,915,84      279,878,                  7,577,92          1,634,796 18,424,738
    四、本期期末余额             09,203.                            84,480.
                                       6,354.25        058.42                  3,860.03            ,966.81      ,923.03
                                 00                                 52上年金额
                                                                                                               单位:元
                                                                    上年金额
             项目                                 归属于母公司所有者权益                         少数股东 所有者权
                             实收资 资本公 减:库存 专项储 盈余公 一般风 未分配           其他    权益        益合计
                                                                            青海盐湖工业股份有限公司 2014 年半年度报告全文
                                本(或      积       股     备         积        险准备    利润
                                股本)
                                1,590,5                              1,283,2
                                          5,967,81        217,038,                        6,871,66    1,758,273 17,688,552
    一、上年年末余额                09,203.                              53,076.
                                          2,372.41         674.86                         5,596.71      ,116.90    ,040.38
                                    00                                      50
       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
                                1,590,5                              1,283,2
                                          5,967,81        217,038,                        6,871,66    1,758,273 17,688,552
    二、本年年初余额                09,203.                              53,076.
                                          2,372.41         674.86                         5,596.71      ,116.90    ,040.38
                                    00                                      50
    三、本期增减变动金额(减少                -52,354,        6,678,34 142,531                383,325,    -163,295, 316,884,72
    以“-”号填列)                           841.68             4.39 ,404.02                 273.63        459.55       0.81
                                                                                          1,052,20    13,936,17 1,066,142,(一)净利润
                                                                                          6,635.31         0.07    805.38(二)其他综合收益
                                                                                          1,052,20    13,936,17 1,066,142,上述(一)和(二)小计
                                                                                          6,635.31         0.07    805.38
                                          -52,354,                                        -17,387,    -18,010,1 -87,752,00(三)所有者投入和减少资本
                                           841.68                                          012.70         45.62       0.00
                                          -52,354,                                        -17,387,    -18,010,1 -87,752,001.所有者投入资本
                                           841.68                                          012.70         45.62       0.002.股份支付计入所有者权益的金额3.其他
                                                                     142,531              -651,49     -159,221, -668,184,4(四)利润分配
                                                                     ,404.02              4,348.98       484.00     28.96
                                                                     142,531              -142,531.提取盈余公积
                                                                     ,404.02              1,404.022.提取一般风险准备
    3.对所有者(或股东)的分                                                                 -508,96     -159,221, -668,184,4
    配                                                                                        2,944.96       484.00     28.964.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)
                                                                           青海盐湖工业股份有限公司 2014 年半年度报告全文2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
                                                           6,678,34                                                       6,678,344.(六)专项储备
                                                               4.39                                                              39
                                                           197,381,                                                       197,381,111.本期提取
                                                            119.96                                                              9.96
                                                           190,702,                                                       190,702,772.本期使用
                                                            775.57                                                              5.57(七)其他
                             1,590,5                                  1,425,7
                                       5,915,45            223,717,                   7,254,99              1,594,977 18,005,436
    四、本期期末余额             09,203.                                  84,480.
                                       7,530.73             019.25                    0,870.34                ,657.35        ,761.19
                                 00                                        52
    法定代表人:王兴富                         主管会计工作负责人:吴文好                                   会计机构负责人:唐德新8、母公司所有者权益变动表编制单位:青海盐湖工业股份有限公司本期金额
                                                                                                                            单位:元
                                                                           本期金额
              项目           实收资本                                                         一般风险 未分配利 所有者权
                                           资本公积 减:库存股 专项储备 盈余公积
                             (或股本)                                                          准备         润           益合计
                              1,590,509, 6,018,664,                   197,487,92 1,400,435,                7,190,677, 16,397,773一、上年年末余额
                                 203.00           716.28                    1.09    010.93                    081.93         ,933.23
       加:会计政策变更
           前期差错更正
           其他
                              1,590,509, 6,018,664,                   197,487,92 1,400,435,                7,190,677, 16,397,773二、本年年初余额
                                 203.00           716.28                    1.09    010.93                    081.93         ,933.23
    三、本期增减变动金额(减少                                            48,979,239                           386,030,56 435,009,80
    以“-”号填列)                                                             .67                                   4.05         3.72
                                                                                                           492,594,68 492,594,68(一)净利润
                                                                                                                   0.65         0.65(二)其他综合收益
    上述(一)和(二)小计                                                                                     492,594,68 492,594,68
                                                                   青海盐湖工业股份有限公司 2014 年半年度报告全文
                                                                                                      0.65         0.65(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
                                                                                                 -106,564,1 -106,564,1(四)利润分配
                                                                                                     16.60       16.601.提取盈余公积2.提取一般风险准备
                                                                                                 -106,564,1 -106,564,13.对所有者(或股东)的分配
                                                                                                     16.60       16.604.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
                                                              48,979,239                                     48,979,239(六)专项储备
                                                                      .67                                           .67
                                                              70,773,774                                     70,773,7741.本期提取
                                                                      .38                                           .38
                                                              21,794,534                                     21,794,5342.本期使用
                                                                      .71                                           .71(七)其他
                                1,590,509, 6,018,664,         246,467,16 1,400,435,              7,576,707, 16,832,783四、本期期末余额
                                   203.00     716.28                0.76     010.93                 645.98      ,736.95上年金额
                                                                                                               单位:元
                                                                    上年金额
              项目              实收资本                                                一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                 准备       润        益合计
                                1,590,509, 6,018,664,          196,546,21 1,257,903,             6,416,857, 15,480,481一、上年年末余额
                                   203.00      716.28                3.73      606.91               390.74      ,130.66
       加:会计政策变更
           前期差错更正
                                                            青海盐湖工业股份有限公司 2014 年半年度报告全文
          其他
                                1,590,509, 6,018,664,   196,546,21 1,257,903,         6,416,857, 15,480,481二、本年年初余额
                                   203.00     716.28          3.73      606.91           390.74       ,130.66
    三、本期增减变动金额(减少以                                         142,531,40      773,819,69 917,292,80
                                                        941,707.36
    “-”号填列)                                                             4.02            1.19          2.57
                                                                                      1,425,314, 1,425,314,(一)净利润
                                                                                         040.17       040.17(二)其他综合收益
                                                                                      1,425,314, 1,425,314,上述(一)和(二)小计
                                                                                         040.17       040.17(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
                                                                     142,531,40       -651,494,3 -508,962,9(四)利润分配
                                                                           4.02           48.98        44.96
                                                                     142,531,40       -142,531,41.提取盈余公积
                                                                           4.02           04.022.提取一般风险准备
                                                                                      -508,962,9 -508,962,93.对所有者(或股东)的分配
                                                                                          44.96        44.964.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                                          941,707.36                                 941,707.36
                                                        173,749,71                                 173,749,711.本期提取
                                                              0.46                                       0.46
                                                        172,808,00                                 172,808,002.本期使用
                                                              3.10                                       3.10(七)其他
                                1,590,509, 6,018,664,   197,487,92 1,400,435,         7,190,677, 16,397,773四、本期期末余额
                                   203.00     716.28          1.09      010.93           081.93       ,933.23
                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文
    法定代表人:王兴富           主管会计工作负责人:吴文好                    会计机构负责人:唐德新三、公司基本情况
    青海盐湖工业股份有限公司(原青海盐湖钾肥股份有限公司)(以下简称“本公司”)是经青海省经济体制改革委员会以青体改函字[1997]第035号文批准,由原青海盐湖工业(集团)有限公司为主发起人联合北京华北电力实业总公司、中国农业生产资料成都公司、中国科学院青海盐湖研究所、中蓝连海设计研究院、化工部长沙设计研究院、湖北东方农化中心共同发起,于1997年8月25日以募集方式设立的股份有限公司。本公司设立时的注册资本为人民币20,000万元,本公司于1999年实施10配3的配股方案,2002年增发新股3500万股,2003年实施资本公积10转增10的利润分配方案,2004年实施资本公积10转增5的利润分配方案,上述变更后本公司总股本为76,755万股。
    本公司原控股股东青海盐湖工业(集团)有限公司于2004年6月15日将持有的本公司15,351万股份转让给中国中化集团公司。本公司于2006年进行了股权分置改革,非流通股股东向方案实施股权登记日在登记结算公司登记在册的流通股股东共计支付3,600万股股份和36,000万元现金对价。本公司股东中国中化集团公司于2007 年10 月16 日将其持有的本公司股份141,907,561 股转让给其子公司中化化肥有限公司。
    根据2008年1月23日中国证券监督管理委员会以证监许可[2008]127号《关于核准青海数码网络投资(集团)股份有限公司以新增股份吸收合并青海盐湖工业(集团)有限公司暨注销青海盐湖工业(集团)有限公司受让股份的通知》,批准青海数码网络投资(集团)股份有限公司(以下简称“数码网络”)定向增发吸收合并青海盐湖工业(集团)有限公司,同时,数码网络更名为青海盐湖工业集团股份有限公司。本公司控股股东由青海盐湖工业(集团)有限公司变更为青海盐湖工业集团股份有限公司(以下简称“盐湖集团”)。
    2009年8月26日《青海盐湖钾肥股份有限公司以新增股份换股吸收合并青海盐湖工业集团股份有限公司暨关联交易及注销盐湖集团所持盐湖钾肥股份报告书》获得青海省人民政府青证函【2009】70号文批准,2009年10月20日获得商务部反垄断局【2009】80号文审查同意,2010年1月7日获得国务院国有资产监督管理委员会国资产权〔2010〕5号文审查同意。2010 年6 月12 日,获中国证券监督管理委员会上市公司并购重组审核委员会有条件通过,2010年12月20日中国证券监督管理委员会证监许可[2010]1860号批复核准本公司新增股份换股吸收合并盐湖集团的重大资产重组方案。
    本公司新增股份822,959,203股,新增发行1,057,798,607股股份换股吸收合并盐湖集团,同时注销盐湖集团持有本公司234,839,404股股份,变更后本公司注册资本为1,590,509,203.00元。其中:青海省国有资产投资管理有限公司持有492,901,654股,占注册资本的30.9902%。
    2011年5月5日,本公司名称变更为青海盐湖工业股份有限公司。企业法人营业执照注册号:630000100009557;法定代表人:王兴富;公司住所:青海省格尔木市黄河路28号。
    本公司经营范围:氯化钾(化肥)、硫酸钾、碳酸钾、金属镁、氯化镁、氧化镁、氢氧化镁、纯碱、PVC、合成氨、尿素、氯化铵、氯化锂、碳酸锂、钠浮选药剂、ADC发泡剂、乌烙托品、光卤石、低钠光卤石、联二脲、甲醇、次氯酸钠以及塑料编织品的制造和销售(国家有专项规定的除外);钾盐露天开采;建设监理,设备安装工程施工(不含特种设备),出口自产的化学品(不含危险化学品),进口本企业生产、科研所需要的原材料、机电设备、仪器仪表及零配件;酒店和物业管理;百货、针纺织品、五金交电、化工产品(不含危险化学品)、日用杂货、仓储、计算机系统工程建设、软件开发、硬件销售、维护、计算机耗材销售、技术培训、有色金属、建材、钢材的销售、房屋租赁、劳务服务;危险货物运输八类(许可证有效期2017年1月21日)。
                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文
    本公司设办公室、投资部、财务部、研发中心、工程预算部、人力资源部、企业管理部等职能管理部门和采矿服务分公司、综合开发分公司、化工分公司、钾肥分公司、发展分公司、销售分公司、物资供应分公司等生产经营单位。四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    本公司财务报表以持续经营假设为基础编制,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”)的披露规定编制。
    根据企业会计准则的相关规定,本公司会计核算以权责发生制为基础。除某些金融工具外,本财务报表均以历史成本为计量基础。资产如果发生减值,则按照相关规定计提相应的减值准备。2、遵循企业会计准则的声明
    本公司财务报表的编制符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。3、会计期间
    本公司的会计期间分为年度和中期,会计中期指短于一个完整的会计年度的报告期间。本公司会计年度采用公历年度,即每年自1月1日起至12月31日止。4、记账本位币
    本公司采用人民币为记账本位币。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
    参与合并的企业在合并前后均受同一方或相同的多方最终控制,且该控制并非暂时性的,为同一控制下的企业合并。同一控制下的企业合并,在合并日取得对其他参与合并企业控制权的一方为合并方,参与合并的其他企业为被合并方。合并日,是指合并方实际取得对被合并方控制权的日期。
    合并方取得的资产和负债均按合并日在被合并方的账面价值计量。合并方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(股本溢价);资本公积(股本溢价)不足以冲减的,调整留存收益。
    合并方为进行企业合并发生的各项直接费用,于发生时计入当期损益。
                                                青海盐湖工业股份有限公司 2014 年半年度报告全文(2)非同一控制下的企业合并
    参与合并的企业在合并前后不受同一方或相同的多方最终控制的,为非同一控制下的企业合并。非同一控制下的企业合并,在购买日取得对其他参与合并企业控制权的一方为购买方,参与合并的其他企业为被购买方。购买日,是指为购买方实际取得对被购买方控制权的日期。
    对于非同一控制下的企业合并,合并成本包含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。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。
    购买方发生的合并成本及在合并中取得的可辨认净资产按购买日的公允价值计量。合并成本大于合并中取得的被购买方于购买日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,首先对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以及合并成本的计量进行复核,复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。6、分步处置股权至丧失控制权相关的具体会计政策(1)“一揽子交易”的判断原则(2)“一揽子交易”的会计处理方法(3)非“一揽子交易”的会计处理方法7、合并财务报表的编制方法(1)合并财务报表的编制方法①合并财务报表范围的确定原则
    合并财务报表的合并范围以控制为基础予以确定。控制是指本公司能够决定被投资单位的财务和经营政策,并能据以从被投资单位的经营活动中获取利益的权力。合并范围包括本公司及全部子公司。子公司,是指被本公司控制的企业或主体。②合并财务报表编制的方法
    从取得子公司的净资产和生产经营决策的实际控制权之日起,本公司开始将其纳入合并范围;从丧失实际控制权之日起停止纳入合并范围。对于处置的子公司,处置日前的经营成果和现金流量已经适当地包括在合并利润表和合并现金流量表中;当期处置的子公司,不调整合并资产负债表的期初数。非同一控制下企业合并增加的子公司,其购买日后的经营成果及现金流量已经适当地包括在合并利润表和合并现金流量表中,且不调整合并财务报表的期初数和对比数。同一控制下企业合并增加的子公司,其自合并当期期初至合并日的经营成果和现金流量已经适当地包括在合并利润表和合并现金流量表中,并且同时调整合并财务报表的对比数。
    在编制合并财务报表时,子公司与本公司采用的会计政策或会计期间不一致的,按照本公司的会计政策和会计期间对子公司财务报表进行必要的调整。对于非同一控制下企业合并
                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文取得的子公司,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。
    当因处置部分股权投资或其他原因丧失了对原有子公司的控制权时,对于剩余股权,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,在丧失控制权时一并转为当期投资收益。其后,对该部分剩余股权按照《企业会计准则第2号——长期股权投资》或《企业会计准则第22号——金融工具确认和计量》等相关规定进行后续计量,详见本附注四、10“长期股权投资”或本附注四、7“金融工具”。(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
    无8、现金及现金等价物的确定标准
    本公司现金及现金等价物包括库存现金、可以随时用于支付的存款以及本公司持有的期限短(一般为从购买日起,三个月内到期)、流动性强、易于转换为已知金额的现金、价值变动风险很小的投资。9、外币业务和外币报表折算(1)外币业务
    本公司发生的外币交易在初始确认时,按交易日的即期汇率折算为记账本位币金额,但公司发生的外币兑换业务或涉及外币兑换的交易事项,按照实际采用的汇率折算为记账本位币金额。
    资产负债表日,对于外币货币性项目采用资产负债表日即期汇率折算,由此产生的汇兑差额,除:①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;②可供出售的外币货币性项目除摊余成本之外的其他账面余额变动产生的汇兑差额计入其他综合收益之外,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的记账本位币金额计量。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益或确认为其他综合收益并计入资本公积。(2)外币财务报表的折算
    编制合并财务报表涉及境外经营的,如有实质上构成对境外经营净投资的外币货币性项目,因汇率变动而产生的汇兑差额,列入股东权益“外币报表折算差额”项目;处置境外经营时,计入处置当期损益。10、金融工具
    金融工具是指形成一个企业的金融资产、并形成其他单位的金融负债或权益工具的合同。
                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文(1)金融工具的分类
    本公司的金融资产和金融负债于初始确认时分为以下五类: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、可供出售金融资产和其他金融负债。(2)金融工具的确认依据和计量方法
    ① 以公允价值计量且其变动计入当期损益的金融资产或金融负债
    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。
    ② 持有至到期投资
    是指到期日固定、回收金额固定或可确定,且本公司有明确意图和能力持有至到期的非衍生金融资产。持有至到期投资采用实际利率法,按摊余成本进行后续计量,在终止确认、发生减值或摊销时产生的利得或损失,计入当期损益。
    ③ 应收款项
    是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。本公司划分为贷款和应收款的金融资产包括应收票据、应收账款、应收利息、应收股利及其他应收款等。贷款和应收款项采用实际利率法,按摊余成本进行后续计量,在终止确认、发生减值或摊销时产生的利得或损失,计入当期损益。
    ④ 可供出售金融资产
    包括初始确认时即被指定为可供出售的非衍生金融资产,以及除了以公允价值计量且其变动计入当期损益的金融资产、贷款和应收款项、持有至到期投资以外的金融资产。
    可供出售债务工具投资的期末成本按照其摊余成本法确定,即初始确认金额扣除已偿还的本金,加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额,并扣除已发生的减值损失后的金额。可供出售权益工具投资的期末成本为其初始取得成本。
    可供出售金融资产采用公允价值进行后续计量,公允价值变动形成的利得或损失,除减值损失和外币货币性金融资产与摊余成本相关的汇兑差额计入当期损益外,确认为其他综合收益并计入资本公积,在该金融资产终止确认时转出,计入当期损益。
    可供出售金融资产持有期间取得的利息及被投资单位宣告发放的现金股利,计入投资收益。
    ⑤其他金融负债与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本进行后续计量。其他金融负债采用实际利率法,按摊余成本进行后续计量,终止确认或摊销产生的利得或损失计入当期损益。(3)金融资产转移的确认依据和计量方法
    满足下列条件之一的金融资产,予以终止确认:① 收取该金融资产现金流量的合同权利终止;② 该金融资产已转移,且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;
                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文③该金融资产已转移,虽然企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,但是放弃了对该金融资产控制。(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,才能终止确认该金融负债或其一部分。本公司(债务人)与债权人之间签订协议,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,终止确认现存金融负债,并同时确认新金融负债。金融负债全部或部分终止确认的,将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
    公允价值,指在公平交易中,熟悉情况的交易双方自愿进行资产交换或债务清偿的金额。金融工具存在活跃市场的,本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,本公司采用估值技术确定其公允价值。(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
    除了以公允价值计量且其变动计入当期损益的金融资产外,本公司在每个资产负债表日对其他金融资产的账面价值进行检查,有客观证据表明金融资产发生减值的,计提减值准备。
    ①持有至到期投资
    根据账面价值与预计未来现金流量的现值之间的差额计算确认减值损失。具体比照应收款项减值损失计量方法处理。
    如有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失应当予以转回,计人当期损益。但是,该转回后的账面价值不应当超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。
    ②可供出售金融资产
    有客观证据表明可供出售金融资产公允价值发生较大幅度下降,并预期这种下降趋势属于非暂时性的,可以认定该可供出售金融资产已发生减值,确认减值损失。可供出售金融资产发生减值的,在确认减值损失时,应当将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,计入减值损失。该转出的累积损失,等于可供出售金融资产的初始取得成本扣除已收回本金和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。
    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,在该权益工具价值回升时,通过权益转回,不通过损益转回。各类可供出售金融资产减值的各项认定标准
                                                                    青海盐湖工业股份有限公司 2014 年半年度报告全文(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11、应收款项坏账准备的确认标准和计提方法
       本公司在资产负债表日对应收款项账面价值进行检查,对存在下列客观证据表明应收款项发生减值的,计提减值准备:①债务人发生严重的财务困难;②债务人违反合同条款;③债务人很可能倒闭或进行其他财务重组;④其他表明应收款项发生减值的客观依据。(1)单项金额重大的应收款项坏账准备
                                                            本公司将金额为人民币 300 万元(含 300 万元)以上的应单项金额重大的判断依据或金额标准
                                                            收款项确认为单项金额重大的应收款项。
                                                            本公司对单项金额重大的应收款项单独进行减值测试,单
                                                            独测试未发生减值的金融资产,包括在具有类似信用风险
    单项金额重大并单项计提坏账准备的计提方法                    特征的金融资产组合中进行减值测试。单项测试已确认减
                                                            值损失的应收款项,不再包括在具有类似信用风险特征的
                                                            应收款项组合中进行减值测试。(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
                                                          本公司对单项金额不重大以及金额重大但单项测试未发生减
                                                          值的应收款项,按信用风险特征的相似性和相关性对金融资
    信用风险组合计提坏账准备     账龄分析法                   产进行分组。这些信用风险通常反映债务人按照该等资产的
                                                          合同条款偿还所有到期金额的能力,并且与被检查资产的未
                                                          来现金流量测算相关。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)                                         1.00%                                          1.00%
    1-2 年                                                     5.00%                                          5.00%
    2-3 年                                                     9.00%                                          9.00%
    3-4 年                                                    30.00%                                         30.00%
    4-5 年                                                    50.00%                                         50.00%
    5 年以上                                                  100.00%                                        100.00%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
                                                        青海盐湖工业股份有限公司 2014 年半年度报告全文(3)单项金额虽不重大但单项计提坏账准备的应收账款
                                本公司对于单项金额虽不重大但具备以下特征的应收款项,单独进行减值测试,
    单项计提坏账准备的理由          有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的
                                差额,确认减值损失,计提坏账准备。
                                根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准坏账准备的计提方法
                                备。12、存货(1)存货的分类
    存货主要包括原材料、低值易耗品、包装物、在产品、库存商品等。(2)发出存货的计价方法计价方法:加权平均法
    发出时按月末一次加权平均法计价。(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
    可变现净值是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。在确定存货的可变现净值时,以取得的确凿证据为基础,同时考虑持有存货的目的以及资产负债表日后事项的影响。
    在资产负债表日,存货按照成本与可变现净值孰低计量。当其可变现净值低于成本时,提取存货跌价准备。存货跌价准备按单个存货项目的成本高于其可变现净值的差额提取。计提存货跌价准备后,如果以前减记存货价值的影响因素已经消失,导致存货的可变现净值高于其账面价值的,在原已计提的存货跌价准备金额内予以转回,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
    永续盘存制就是通过设置存货明细账,对日常发生的存货增加或减少,都必须根据会计凭证在账簿中进行连续登记,并随时在账面上结算各项存货的结存数并定期与实际盘存数对比,确定存货盘盈盘亏的一种制度。(5)低值易耗品和包装物的摊销方法低值易耗品
                                                                 青海盐湖工业股份有限公司 2014 年半年度报告全文摊销方法:一次摊销法包装物摊销方法:一次摊销法13、长期股权投资(1)投资成本的确定
          对于企业合并形成的长期股权投资,如为同一控制下的企业合并取得的长期股权投资,在合并日按照取得被合并方股东权益账面价值的份额作为初始投资成本。通过非同一控制下的企业合并取得的长期股权投资,企业合并成本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公允价值之和;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。        除企业合并形成的长期股权投资外的其他股权投资,按成本进行初始计量,该成本视长期股权投资取得方式的不同,分别按照本公司实际支付的现金购买价款、本公司发行的权益性证券的公允价值、投资合同或协议约定的价值、非货币性资产交换交易中换出资产的公允价值或原账面价值、该项长期股权投资自身的公允价值等方式确定。与取得长期股权投资直接相关的费用、税金及其他必要支出也计入投资成本。(2)后续计量及损益确认
         本公司对子公司的投资,以及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;对被投资单位不具有控制、共同控制或重大影响并且公允价值能够可靠计量的长期股权投资,作为可供出售金融资产或以公允价值计量且其变动计入当期损益的金融资产核算。此外,公司财务报表采用成本法核算能够对被投资单位实施控制的长期股权
    投资。① 成本法核算的长期股权投资       采用成本法核算时,长期股权投资按初始投资成本计价,除取得投资时实际支付的价款或者对价中包含的已宣告但尚未发放的现金股利或者利润外,当期投资收益按照享有被投资单位宣告发放的现金股利
    或利润确认。② 权益法核算的长期股权投资       采用权益法核算时,长期股权投资的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,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,其差额计入当期损益,同时调整长期股权投资的成本。采用权益法核算时,当期投资损益为应享有或应分担的被投资单位当年实现的净损益的份额。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,并按照本公司的会计政策及会计期间,对被投资单位的净利润进行调整后确认。对于本公司与联营企业及合营之间发生的未实现内部交易损益,按照持股比例计算属于本公司的部分予以抵销,在此基础上确认投资损益。但本公司与被投资单位发生的未实现内部交易损失,按照《企业会计准则第 8 号——资产减值》等规定属于所转让资产减值损失的,不予以抵销。对被投资单位的其他综合收益,相应调整长期股权投资的账面价值确认为其他综合收益并计入资本公积。在确认应分担被投资单位发生的净亏损时,以长期股权投资的账面价值和其他实质上构成对被投资单位净投资的长期权益减记至零为限。此外,如本公司对被投资单位负有承担额外损失的义务,则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净利润的,本公司在收益分享额弥补未确认的亏损分担额后,恢复确认收益分
    享额。③ 收购少数股权       在编制合并财务报表时,因购买少数股权新增的长期股权投资与按照新增持股比例计算应享有子公司自购买日(或合并日)开始持续计算的净资产份额之间的差额,调整资本公积,资本公积不足冲减的,调整留存收益。
    ④ 处置长期股权投资        在合并财务报表中,母公司在不丧失控制权的情况下部分处置对子公司的长期股权投资,处置价款与处置长期股权投资相对应享有子公司净资产的差额计入股东权益;母公司部分处置对子公司的长期股权投资导致丧失对子公司控制权的,按本附注四、4、(2)“合并财务报表编制的方法”中所述的相关会计政策处理。其他情形下的长期股权投资处置,对于处置的股权,其账面价值与实际取得价款的差额,计入当期损益;采用权益法核算的长期股权投资,在处置时将原计入股东权益的其他综合收益部分按相应的比例转入当期损益。对于剩余股权,按其账面价值确认为长期股权投资或其他相关金融资产,并按前述长期股权投资或金融资产的会计政策进行后续计量。涉及对剩余股权由成本法转为权益法核算的,
                                                              青海盐湖工业股份有限公司 2014 年半年度报告全文按相关规定进行追溯调整。(3)确定对被投资单位具有共同控制、重大影响的依据
    控制是指有权决定一个企业的财务和经营政策,并能据以从该企业的经营活动中获取利益。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。重大影响是指对一个企业的财务和经营政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。在确定能否对被投资单位实施控制或施加重大影响时,已考虑投资企业和其他方持有的被投资单位当期可转换公司债券、当期可执行认股权证等潜在表决权因素。(4)减值测试方法及减值准备计提方法
      本公司在每一个资产负债表日检查长期股权投资是否存在可能发生减值的迹象。如果该资产存在减值迹象,则估计其
    可收回金额。如果资产的可收回金额低于其账面价值,按其差额计提资产减值准备,并计入当期损益。          长期股权投资的减值损失一经确认,在以后会计期间不予转回。14、投资性房地产
    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、已出租的建筑物等。
    投资性房地产按成本进行初始计量。与投资性房地产有关的后续支出,如果与该资产有关的经济利益很可能流入且其成本能可靠地计量,则计入投资性房地产成本。其他后续支出,在发生时计入当期损益。
    本公司采用成本模式对投资性房地产进行后续计量,并按照与房屋建筑物或土地使用权一致的政策进行折旧或摊销。
    投资性房地产的减值测试方法和减值准备计提方法详见36“非流动非金融资产减值”。
    自用房地产或存货转换为投资性房地产或投资性房地产转换为自用房地产时,按转换前的账面价值作为转换后的入账价值。
    投资性房地产的用途改变为自用时,自改变之日起,将该投资性房地产转换为固定资产或无形资产。自用房地产的用途改变为赚取租金或资本增值时,自改变之日起,将固定资产或无形资产转换为投资性房地产。发生转换时,转换为采用成本模式计量的投资性房地产的,以转换前的账面价值作为转换后的入账价值;转换为以公允价值模式计量的投资性房地产的,以转换日的公允价值作为转换后的入账价值。当投资性房地产被处置、或者永久退出使用且预计不能从其处置中取得经济利益时,终止确认该项投资性房地产。投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后计入当期损益。15、固定资产(1)固定资产确认条件
       固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。
                                                                青海盐湖工业股份有限公司 2014 年半年度报告全文(2)融资租入固定资产的认定依据、计价方法
         融资租赁为实质上转移了与资产所有权有关的全部风险和报酬的租赁,其所有权最终可能转移,也可能不转移。以融资租赁方式租入的固定资产采用与自有固定资产一致的政策计提租赁资产折旧。能够合理确定租赁期届满时取得租赁资产所有权的在租赁资产使用寿命内计提折旧,无法合理确定租赁期届满能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。(3)各类固定资产的折旧方法
    固定资产按成本并考虑预计弃置费用因素的影响进行初始计量。固定资产从达到预定可使用状态的次月起,采用年限平均法在使用寿命内计提折旧。各类固定资产的使用寿命、预计净残值和年折旧率如下:
             类别                  折旧年限(年)             残值率                       年折旧率
    房屋及建筑物                  10-40                                     3.00% 2.43%-9.7%
    机器设备                      15                                        3.00% 6.47%
    电子设备                      5                                         3.00% 19.4%
    运输设备                      10                                        3.00% 9.7%
    电器设备                      15                                        3.00% 6.47%
    仪器仪表、计量器具、衡器      5                                         3.00% 19.4%
    构筑物                        25                                        3.00% 3.88%(4)固定资产的减值测试方法、减值准备计提方法
    (1)本公司于资产负债表日判断资产是否存在可能发生减值的迹象,存在减值迹象的,本公司将估计其可收回金额,进行减值测试。对因企业合并所形成的商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产无论是否存在减值迹象,每年都进行减值测试。
    (2)可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。本公司以单项资产为基础估计其可收回金额;难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。
    (3)资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。当资产或资产组的可收回金额低于其账面价值时,本公司将其账面价值减记至可收回金额,减记的金额计入当期损益,同时计提相应的资产减值准备。
    (4)就商誉的减值测试而言,对于因企业合并形成的商誉的账面价值,自购买日起按照合理的方法分摊至相关的资产组;难以分摊至相关的资产组的,将其分摊至相关的资产组组合。相关的资产组或资产组组合,是能够从企业合并的协同效应中受益的资产组或者资产组组合,且不大于本公司确定的报告分部。
    减值测试时,如与商誉相关的资产组或者资产组组合存在减值迹象的,首先对不包含商誉的资产组或者资产组组合进行减值测试,计算可收回金额,确认相应的减值损失。然后对包含商誉的资产组或者资产组组合进行减值测试,比较其账面价值与可收回金额,如可收回金额低于账面价值的,确认商誉的减值损失。
    (5)资产减值损失一经确认,在以后会计期间不再转回。
                                                              青海盐湖工业股份有限公司 2014 年半年度报告全文(5)其他说明
    与固定资产有关的后续支出,如果与该固定资产有关的经济利益很可能流入且其成本能可靠地计量,则计入固定资产成本,并终止确认被替换部分的账面价值。除此以外的其他后续支出,在发生时计入当期损益。
    固定资产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的差额计入当期损益。
    本公司至少于年度终了对固定资产的使用寿命、预计净残值和折旧方法进行复核,如发生改变则作为会计估计变更处理。16、在建工程(1)在建工程的类别
       本公司在建工程按实际成本计量,按立项项目分类核算。(2)在建工程结转为固定资产的标准和时点
       在建工程达到预定可使用状态时,按实际发生的全部支出转入固定资产核算。若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,并按本公司固定资产折旧政策计提固定资产折旧,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。(3)在建工程的减值测试方法、减值准备计提方法
    (1)本公司于资产负债表日判断资产是否存在可能发生减值的迹象,存在减值迹象的,本公司将估计其可收回金额,进行减值测试。对因企业合并所形成的商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产无论是否存在减值迹象,每年都进行减值测试。
    (2)可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。本公司以单项资产为基础估计其可收回金额;难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。
    (3)资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。当资产或资产组的可收回金额低于其账面价值时,本公司将其账面价值减记至可收回金额,减记的金额计入当期损益,同时计提相应的资产减值准备。
    (4)就商誉的减值测试而言,对于因企业合并形成的商誉的账面价值,自购买日起按照合理的方法分摊至相关的资产组;难以分摊至相关的资产组的,将其分摊至相关的资产组组合。相关的资产组或资产组组合,是能够从企业合并的协同效应中受益的资产组或者资产组组合,且不大于本公司确定的报告分部。
    减值测试时,如与商誉相关的资产组或者资产组组合存在减值迹象的,首先对不包含商誉的资产组或者资产组组合进行减值测试,计算可收回金额,确认相应的减值损失。然后对包含商誉的资产组或者资产组组合进行减值测试,比较其账面价值与可收回金额,如可收回金额低于账面价值的,确认商誉的减值损失。
    (5)资产减值损失一经确认,在以后会计期间不再转回。
                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文17、借款费用(1)借款费用资本化的确认原则
    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。
    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用在发生时根据其发生额确认为费用,计入当期损益。
    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
    为购建或者生产符合资本化条件的资产发生的借款费用,在该资产达到预定可使用或者可销售状态前发生的,计入该资产的成本;在该资产达到预定可使用或者可销售状态后发生的,计入当期损益。(3)暂停资本化期间
    符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3 个月的,借款费用暂停资本化。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。(4)借款费用资本化金额的计算方法
    专门借款的利息费用(扣除尚未动用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的投资收益)及其辅助费用在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态前,予以资本化。
    根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    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。在资本化期间内,外币专门借款本金及利息的汇兑差额,应当予以资本化,计入符合资本化条件的资产成本。
                                                          青海盐湖工业股份有限公司 2014 年半年度报告全文18、生物资产19、油气资产20、无形资产(1)无形资产的计价方法
    本公司无形资产按照实际成本进行初始计量。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,无形资产的成本为购买价款的现值。
    通过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;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无形资产通常以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产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。(2)使用寿命有限的无形资产的使用寿命估计情况
    本公司于取得无形资产时分析判断其使用寿命。无形资产的使用寿命如为有限的,本公司估计该使用寿命的年限或者构成使用寿命的产量等类似计量单位数量,无法预见无形资产为本公司带来经济利益期限的,视为使用寿命不确定的无形资产。
             项目             预计使用寿命                              依据
    土地使用权            34-50                 土地使用证
    采矿权                30                     采矿权证
    非专利技术、专利权    10                     转让合同
    电算化软件            5-10(3)使用寿命不确定的无形资产的判断依据(4)无形资产减值准备的计提
    (1)本公司于资产负债表日判断资产是否存在可能发生减值的迹象,存在减值迹象的,本公司将估计其可收回金额,进行减值测试。对因企业合并所形成的商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产无论是否存在减值迹象,每年都进行减值测试。
    (2)可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。本公司以单项资产为基础估计其可收回金额;难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。
    (3)资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。当资产或资产组的可收回金额低于其账面价值时,本公司将其账面价值减记至可收回金额,减记的金额计入当期损益,同时计提相应的资产减值准备。
    (4)就商誉的减值测试而言,对于因企业合并形成的商誉的账面价值,自购买日起按照合理的方法分摊至相关的资产组;难以分摊至相关的资产组的,将其分摊至相关的资产组组合。相关的资产组或资产组组合,是能够从企业合并的协同效应中受益的资产组或者资产组组合,且不大于本公司确定的报告分部。
                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文
    减值测试时,如与商誉相关的资产组或者资产组组合存在减值迹象的,首先对不包含商誉的资产组或者资产组组合进行减值测试,计算可收回金额,确认相应的减值损失。然后对包含商誉的资产组或者资产组组合进行减值测试,比较其账面价值与可收回金额,如可收回金额低于账面价值的,确认商誉的减值损失。
    (5)资产减值损失一经确认,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
    1、本公司内部研究开发项目的支出,区分为研究阶段支出与开发阶段支出。
    2、研究阶段支出,于发生时计入当期损益。
    3、开发阶段支出,同时满足下列条件的,予以资本化。
    ①完成该无形资产以使其能够使用或出售在技术上具有可行性;
    ②具有完成该无形资产并使用或出售的意图;
    ③无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能够证明其有用性;
    ④有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    ⑤归属于该无形资产开发阶段的支出能够可靠地计量。不满足上述条件的开发支出计入当期损益。(6)内部研究开发项目支出的核算1、研究阶段支出,于发生时计入当期损益;2、开发阶段支出,满足资本化条件的,予以资本化,构成无形资产成本。21、长期待摊费用
    长期待摊费用为已经发生但应由报告期和以后各期负担的分摊期限在一年以上的各项费用。长期待摊费用在预计受益期间按直线法摊销。22、附回购条件的资产转让23、预计负债
    因未决诉讼、产品质量保证、亏损合同、油气资产弃置义务等形成的现实义务,其履行很可能导致经济利益的流出,在该义务的金额能够可靠计量时,确认为预计负债。(1)预计负债的确认标准
    当与或有事项相关的义务同时符合以下条件,确认为预计负债:①该义务是本公司承担的现时义务;②履行该义务很可能导致经济利益流出;③该义务的金额能够可靠地计量。
                                                              青海盐湖工业股份有限公司 2014 年半年度报告全文(2)预计负债的计量方法
    在资产负债表日,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,按照履行相关现时义务所需支出的最佳估计数对预计负债进行计量。
    如果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,且确认的补偿金额不超过预计负债的账面价值。24、股份支付及权益工具(1)股份支付的种类
    股份支付是为了获取职工或其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。股份支付分为以权益结算的股份支付和以现金结算的股份支付。(2)权益工具公允价值的确定方法① 以权益结算的股份支付
    用以换取职工提供的服务的权益结算的股份支付,以授予职工权益工具在授予日的公允价值计量。该公允价值的金额在完成等待期内的服务或达到规定业绩条件才可行权的情况下,在等待期内以对可行权权益工具数量的最佳估计为基础,按直线法计算计入相关成本或费用/在授予后立即可行权时,在授予日计入相关成本或费用,相应增加资本公积。用以换取其他方服务的权益结算的股份支付,如果其他方服务的公允价值能够可靠计量,按照其他方服务在取得日的公允价值计量,如果其他方服务的公允价值不能可靠计量,但权益工具的公允价值能够可靠计量的,按照权益工具在服务取得日的公允价值计量,计入相关成本或费用,相应增加股东权益。② 以现金结算的股份支付
    以现金结算的股份支付,按照本公司承担的以股份或其他权益工具为基础确定的负债的公允价值计量。如授予后立即可行权,在授予日计入相关成本或费用,相应增加负债;如须完成等待期内的服务或达到规定业绩条件以后才可行权,在等待期的每个资产负债表日,以对可行权情况的最佳估计为基础,按照本公司承担负债的公允价值金额,将当期取得的服务计入成本或费用,相应增加负债。
    在相关负债结算前的每个资产负债表日以及结算日,对负债的公允价值重新计量,其变动计入当期损益。(3)确认可行权权益工具最佳估计的依据
      在等待期内的每个资产负债表日,根据最新取得的可行权职工人数变动等后续信息做出最佳估计,修正预计可行权的权益工具数量。
                                                              青海盐湖工业股份有限公司 2014 年半年度报告全文(4)实施、修改、终止股份支付计划的相关会计处理25、回购本公司股份26、收入(1)销售商品收入确认时间的具体判断标准
       在已将商品所有权上的主要风险和报酬转移给买方,既没有保留通常与所有权相联系的继续管理权,也没有对已售商品实施有效控制,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,确认商品销售收入的实现。(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本公司,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:
    ①利息收入金额,按照他人使用本公司货币资金的时间和实际利率计算确定。
       ②使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)确认提供劳务收入的依据
    在提供劳务交易的结果能够可靠估计的情况下,于资产负债表日按照完工百分比法确认提供的劳务收入。劳务交易的完工进度按已经提供的劳务占应提供劳务总量的比例确定。提供劳务交易的结果能够可靠估计是指同时满足:①收入的金额能够可靠地计量;②相关的经济利益很可能流入企业;③交易的完工程度能够可靠地确定;④交易中已发生和将发生的成本能够可靠地计量。如果提供劳务交易的结果不能够可靠估计,则按已经发生并预计能够得到补偿的劳务成本金额确认提供的劳务收入,并将已发生的劳务成本作为当期费用。已经发生的劳务成本如预计不能得到补偿的,则不确认收入。
    本公司与其他企业签订的合同或协议包括销售商品和提供劳务时,如销售商品部分和提供劳务部分能够区分并单独计量的,将销售商品部分和提供劳务部分分别处理;如销售商品部分和提供劳务部分不能够区分,或虽能区分但不能够单独计量的,将该合同全部作为销售商品处理。(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
    在建造合同的结果能够可靠估计的情况下,于资产负债表日按照完工百分比法确认合同收入和合同费用。合同完工进度按已经完成的合同工作量占合同预计总工作量的比例确定。
    建造合同的结果能够可靠估计是指同时满足:①合同总收入能够可靠地计量;②与合同相关的经济利益很可能流入企业;③实际发生的合同成本能够清楚地区分和可靠地计量;④合同完工进度和为完成合同尚需发生的成本能够可靠地确定。
    如建造合同的结果不能可靠地估计,但合同成本能够收回的,合同收入根据能够收回的实际合同成本予以确认,合同成本在其发生的当期确认为合同费用;合同成本不可能收回的,在发生时立即确认为合同费用,不确认合同收入。使建造合同的结果不能可靠估计的不确定因素不复存在的,按照完工百分比法确定与建造合同有关的收入和费用。合同预计总成本超过合同总收入的,将预计损失确认为当期费用。
                                                               青海盐湖工业股份有限公司 2014 年半年度报告全文27、政府补助(1)类型
    政府补助是指本公司从政府无偿取得货币性资产和非货币性资产,不包括政府作为所有者投入的资本。政府补助分为与资产相关的政府补助和与收益相关的政府补助。本公司将所取得的用于购建或以其他方式形成长期资产的政府补助界定为与资产相关的政府补助;其余政府补助界定为与收益相关的政府补助。若政府文件未明确规定补助对象,则采用以下方式将补助款划分为与收益相关的政府补助和与资产相关的政府补助:①政府文件明确了补助所针对的特定项目的,根据该特定项目的预算中将形成资产的支出金额和计入费用的支出金额的相对比例进行划分,对该划分比例需在每个资产负债表日进行复核,必要时进行变更;②政府文件中对用途仅作一般性表述,没有指明特定项目的,作为与收益相关的政府补助。(2)会计政策
    政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能够可靠取得的,按照名义金额计量。按照名义金额计量的政府补助,直接计入当期损益。
    本公司对于政府补助通常在实际收到时,按照实收金额予以确认和计量。但对于期末有确凿证据表明能够符合财政扶持政策规定的相关条件预计能够收到财政扶持资金,按照应收的金额计量。按照应收金额计量的政府补助应同时符合以下条件:①应收补助款的金额已经过有权政府部门发文确认,或者可根据正式发布的财政资金管理办法的有关规定自行合理测算,且预计其金额不存在重大不确定性;②所依据的是当地财政部门正式发布并按照《政府信息公开条例》的规定予以主动公开的财政扶持项目及其财政资金管理办法,且该管理办法应当是普惠性的(任何符合规定条件的企业均可申请),而不是专门针对特定企业制定的;③相关的补助款批文中已明确承诺了拨付期限,且该款项的拨付是有相应财政预算作为保障的,因而可以合理保证其可在规定期限内收到。
    与资产相关的政府补助,确认为递延收益,并在相关资产的使用寿命内平均分配计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用和损失的,确认为递延收益,并在确认相关费用的期间计入当期损益;用于补偿已经发生的相关费用和损失的,直接计入当期损益。
    已确认的政府补助需要返还时,存在相关递延收益余额的,冲减相关递延收益账面余额,超出部分计入当期损益;不存在相关递延收益的,直接计入当期损益。28、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
      本公司根据资产、负债于资产负债表日的账面价值与计税基础之间的暂时性差异,采用资产负债表债务法确认递延所得税。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递延所得税计入所有者权益外,递延所得税均作为所得税费用计入当期损益。各项应纳税暂时性差异均确认相关的递延所得税负债,除非该应纳税暂时性差异是在以下交易中产生的:(1)商誉的初始确认,或者具有以下特征的交易中产生的资产或负债的初始确认:该交易不是企业合并,并且交易发生时既不影响会计利润也不影响应纳税所得额;(2)具有以下特征的交易中产生的资产或负债的初始确认:该交易不是企业合并,并且交易发生时既不影响会计利润也不影响应纳税所得额;(3)对于与子公司、合营企业及联营企业投资相关的应纳税暂时性差异,该暂时性差异转回的时间能够控制并且该暂时性差异在可预见的未来很可能不会转回。
                                                               青海盐湖工业股份有限公司 2014 年半年度报告全文(2)确认递延所得税负债的依据
       本公司根据资产、负债于资产负债表日的账面价值与计税基础之间的暂时性差异,采用资产负债表债务法确认递延所得税。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递延所得税计入所有者权益外,递延所得税均作为所得税费用计入当期损益。各项应纳税暂时性差异均确认相关的递延所得税负债,除非该应纳税暂时性差异是在以下交易中产生的:(1)商誉的初始确认,或者具有以下特征的交易中产生的资产或负债的初始确认:该交易不是企业合并,并且交易发生时既不影响会计利润也不影响应纳税所得额;(2)具有以下特征的交易中产生的资产或负债的初始确认:该交易不是企业合并,并且交易发生时既不影响会计利润也不影响应纳税所得额;(3)对于与子公司、合营企业及联营企业投资相关的应纳税暂时性差异,该暂时性差异转回的时间能够控制并且该暂时性差异在可预见的未来很可能不会转回。29、经营租赁、融资租赁(1)经营租赁会计处理①本公司作为承租人记录经营租赁业务
    经营租赁的租金支出在租赁期内的各个期间按直线法计入相关资产成本或当期损益。初始直接费用计入当期损益。或有租金于实际发生时计入当期损益。
    ②本公司作为出租人记录经营租赁业务
    经营租赁的租金收入在租赁期内的各个期间按直线法确认为当期损益。对金额较大的初始直接费用于发生时予以资本化,在整个租赁期间内按照与确认租金收入相同的基础分期计入当期损益;其他金额较小的初始直接费用于发生时计入当期损益。或有租金于实际发生时计入当期损益。(2)融资租赁会计处理①本公司作为承租人记录融资租赁业务
    于租赁期开始日,将租赁开始日租赁资产的公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。此外,在租赁谈判和签订租赁合同过程中发生的,可归属于租赁项目的初始直接费用也计入租入资产价值。最低租赁付款额扣除未确认融资费用后的余额分别长期负债和一年内到期的长期负债列示。未确认融资费用在租赁期内采用实际利率法计算确认当期的融资费用。或有租金于实际发生时计入当期损益。
    ②本公司作为出租人记录融资租赁业务
    于租赁期开始日,将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。应收融资租赁款扣除未实现融资收益后的余额分别长期债权和一年内到期的长期债权列示。
    未实现融资收益在租赁期内采用实际利率法计算确认当期的融资收入。或有租金于实际发生时计入当期损益。(3)售后租回的会计处理
    ①在形成融资租赁的售后租回交易方式下,出售资产的售价高于还是低于出售前资产的账面价值,所发生的收益或损失作为未实现售后租回损益递延并按资产的折旧进度进行分摊,作为折旧费用的调整。
    ②企业售后租回交易认定为经营租赁的,应当分别情况处理:在确凿证据表明售后租回交易是按照公
                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文允价值达成的,售价与资产账面价值的差额应当计入当期损益。如果售后租回交易不是按照公允价值达成的,有关损益应于当期确认;但若该损失将由低于市价的未来租赁付款额补偿的,应将其递延,并按与确认租金费用相一致的方法分摊于预计的资产使用期限内;售价高于公允价值的,其高于公允价值的部分应予递延,并在预计的资产使用期限内摊销。30、持有待售资产(1)持有待售资产确认标准
    本公司将同时满足下列条件的非流动资产划分为持有待售资产:一是本公司已经就处置该非流动资产作出决议;二是本公司已经与受让方签订了不可撤销的转让协议;三是该项转让将在一年内完成。(2)持有待售资产的会计处理方法
    对于持有待售的固定资产,调整该项固定资产的预计净残值,使该固定资产的预计净残值反映其公允价值减去处置费用后的金额,但不得超过符合持有待售条件时该项固定资产的原账面价值,原账面价值高于调整后预计净残值的差额,应作为资产减值损失计入当期损益。
      符合持有待售条件的无形资产等其他非流动资产,比照上述原则处理。31、资产证券化业务32、套期会计33、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否无(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34、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否无
                                                                 青海盐湖工业股份有限公司 2014 年半年度报告全文(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35、其他主要会计政策、会计估计和财务报表编制方法五、税项1、公司主要税种和税率
                 税种                                 计税依据                            税率
                                       销售货物或者提供加工、修理修配劳务
    增值税                                                                      17%、13%
                                       的增值额
    消费税                                 按商品销售额、销售量
    营业税                                 应税收入                             3%、7%
    城市维护建设税                         应纳税所得额                         5%、7%
    企业所得税                             应纳税所得额                         15%、25%
    教育费附加                             按实际缴纳的流转税                   5%
    资源税                                 按氯化钾产量                         135 元/吨
    矿产资源补偿费                         按氯化钾销售收入                     0.9%各分公司、分厂执行的所得税税率
    公司各分公司所得税由公司统一核算缴纳,减按15%计缴企业所得税。2、税收优惠及批文(1)根据2004年12月21日财政部、国家税务总局财税〔2004〕197号文件规定,本公司从2004年12月1日起销售氯化钾由免征增值税改为实行先征后返。(2)本公司及子公司青海晶达科技股份有限公司、青海盐湖三元钾肥股份有限公司、青海盐湖科技开发有限公司、青海盐云钾盐有限公司、青海盐湖机电装备制造有限公司、青海盐湖佛照蓝科锂业股份有限公司符合《西部地区鼓励类产业目录》中规定的产业项目,且其主营业务收入占企业收入总额70%以上,根据财政部、国家税务总局、海关总署财税(2011)58号《关于深入实施西部大开发战略有关税收政策问题的通知》的规定, 2014年度所得税按15%税率计算缴纳。(3)根据青海省格尔木地方税务局文件(格地税发[2014]4号、[2013]128号、[2013]149号)关于公司控股子公司青海盐云钾盐有限公司、控股子公司青海晶达科技股份有限公司、
                                                                          青海盐湖工业股份有限公司 2014 年半年度报告全文控股子公司青海盐湖三元钾肥股份有限公司综合利用废盐尾矿生产氯化钾不征收资源税。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
                                                                                                                        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                                          中用于
    子公司 子公司              业务性 注册资 经营范                           持股比 表决权 是否合 少数股                   损超过
                  注册地                               际投资 净投资                                          冲减少
    全称     类型               质       本        围                         例       比例     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
                                                                                                                         余额青海盐
                  青海省
    湖天石 全资子                       30,000, 石灰石     30,000,            100.00    100.00
                  德令哈 采矿业                                                              是
    矿业有 公司                         000.00    销售     000.00                   %       %
                  市限公司
    青海盐                                        设备的
    湖机电            青海省                      设计、
         控股子                     50,000,            25,000,                                     26,711,7
    装备制            格尔木 工业                 制造、                      50.00% 50.00% 是
         公司                       000.00             000.00                                         73.41
    造有限            市                          安装、
    公司                                          维修青海盐
                                              矿产品
    湖能源 全资子 青海省                50,000,            50,000,            100.00    100.00
                           采矿业             的开发                                         是
    有限公 公司       天峻县            000.00             000.00                   %       %
                                              与利用司
    九江盐 全资子 九江市 工业           28,500, PVC 制     28,500,            100.00    100.00 是
                                                                             青海盐湖工业股份有限公司 2014 年半年度报告全文
    湖新材 公司                           000.00   品的制     000.00                   %       %
    料有限                                         造、销
    公司                                           售
                                               住宿、
                                               餐饮、青海盐
                                               茶艺服湖海润
         全资子 青海省                100,000 务、酒 110,064,                100.00    100.00
    酒店管                      服务业                                                              是
         公司     西宁市              ,000.00 店管        184.64                   %       %理有限
                                               理;日公司
                                               用百货
                                               销售四川盐
    湖化工 控股子 四川省                  10,000, 化工产      10,000,                                      4,804,5
                            商贸业                                           55.00% 55.00% 是
    销售有 公司       成都市              000.00   品销售     000.00                                         97.29限公司通过设立或投资等方式取得的子公司的其他说明报告期内公司与成都化工股份有限公司合作投资设立四川盐湖化工销售有限公司,公司出资550万元,占55%股权,纳入公司合并报表范围。(2)同一控制下企业合并取得的子公司
                                                                                                                          单位: 元
                                                                                                                           从母公
                                                                                                                           司所有
                                                                                                                           者权益
                                                                                                                           冲减子
                                                                                                                           公司少
                                                                                                                           数股东
                                                                    实质上                                       少数股
                                                                                                                           分担的
                                                                    构成对                                       东权益
                                                                                                                           本期亏
                                                          期末实 子公司                                          中用于
    子公司 子公司               业务性 注册资 经营范                             持股比 表决权 是否合 少数股                   损超过
                   注册地                                 际投资 净投资                                          冲减少
    全称     类型                   质     本          围                        例       比例     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
    青海晶            青海省                       钾、钠、
         控股子             化工工 110,914,               27,292,                                      47,715,
    达科技            格尔木                       镁、锂                        73.20% 73.20% 是
         公司               业        000.00              175.31                                        930.85
    股份有            市                           盐系列
                                                                   青海盐湖工业股份有限公司 2014 年半年度报告全文
    限公司                                        产品的
                                              研究、
                                              生产销
                                              售、技
                                              术服务青海盐
    湖三元            青海省                      氯化钾
         控股子            化工工 175,500                29,045,                          935,286
    钾肥股            格尔木                      生产、               57.00% 57.00% 是
         公司              业       ,000.00               221.75                          ,291.96
    份有限            市                          销售公司
    青海盐                                        钾、钠、
                  青海省
    湖科技 全资子              化工工 25,000, 镁产品         25,000,   100.00   100.00        -39,062,
                  格尔木                                                             是
    开发有 公司                业       000.00    开发销      000.00       %        %          819.01
                  市
    限公司                                        售青海盐
                  青海省
    云钾盐 控股子              化工工 14,330, 钾肥生         5,015,5                          131,461
                  格尔木                                           35.00% 35.00% 是
    有限公 公司                业       000.00    产销售       00.00                          ,638.93
                  市司
                                              金属
                                              镁、纯
                                              碱、氯
                                              化钙、
    青海盐                                        聚氯乙
                  青海省            6,000,0              5,534,9
    湖镁业 控股子              化工工             烯、聚                                      461,278
                  格尔木            00,000.              94,000.   92.25% 92.25% 是
    有限公 公司                业                 丙烯、                                      ,290.24
                  市                00                       00
    司                                            镁系列
                                              产品的
                                              研究开
                                              发、销
                                              售青海金
    世纪工            青海省
         全资子                     4,000,0 工程监       4,059,8   100.00   100.00
    程项目            格尔木 服务                                                        是
         公司                       00.00     理           34.66       %        %
    管理有            市限公司青海盐
    湖新域                                        投资及
         全资子 青海省 资产管 780,000                    782,936   100.00   100.00        8,337,3
    资产管                                        资产管                                 是
         公司     西宁市 理         ,000.00              ,069.33       %        %           89.00
    理有限                                        理公司
    青海盐 全资子 青海省 化工工 2,524,0 石灰                 2,524,0                          58,263,
                                                                   97.75% 97.75% 是
    湖海纳 公司       西宁市 业         00,000. 石、电       00,000.                           874.14
                                                                         青海盐湖工业股份有限公司 2014 年半年度报告全文
    化工有                           00        石的生         00
    限公司                                     产销售
                                           金属
    青海盐                                     镁、镁
    湖特立 全资子 青海省 有色金 40,000, 合金、          40,000,               100.00    100.00
                                                                                             是
    镁有限 公司     西宁市 属        000.00    金属     000.00                      %       %
    公司                                       铝、铝
                                           合金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                                            中用于
    子公司 子公司              业务性 注册资 经营范                          持股比 表决权 是否合 少数股                   损超过
                  注册地                            际投资 净投资                                            冲减少
    全称    类型               质        本     围                            例       比例     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报告期内公司与成都化工股份有限公司共同出资设立四川盐湖化工销售有限公司,公司出资550万元,持有55%的股权,将
                                                                  青海盐湖工业股份有限公司 2014 年半年度报告全文其纳入公司合并报表范围。√ 适用 □ 不适用与上年相比本年(期)新增合并单位 1 家,原因为报告期内,公司投资设立控股子公司四川盐湖化工销售有限公司,其股东及出资情况如下:
      序号               股东名称                出资方式         认缴出资额            出资比例
                                                                   (万元)               (%)
      1      青海盐湖工业股份有限公司                货币               550                55
      2      成都化工股份有限公司                    货币               450                45
                           合   计                           1,000.00                     100与上年相比本年(期)减少合并单位 1 家,原因为报告期,公司注销公司间接控制子公司九江盐湖新域资产管理有限公司,不再纳入公司合并报表范围。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
    四川盐湖化工销售有限公司                                                10,676,882.87                        676,882.87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
    九江盐湖新域资产管理有限公司                                            -4,375,583.24                              0.00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是否存在通过多次交易分步实现企业合并且在本报告期取得控制权的情形
                                                                       青海盐湖工业股份有限公司 2014 年半年度报告全文□ 适用 √ 不适用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是否存在通过多次交易分步处置对子公司投资且至本报告期丧失控制权的情形□ 适用 √ 不适用8、报告期内发生的反向购买
                                                                                          合并中确认的商誉或计入当
           借壳方                 判断构成反向购买的依据         合并成本的确定方法
                                                                                               期的损益的计算方法反向购买的其他说明9、本报告期发生的吸收合并
                                                                                                              单位: 元
                 吸收合并的类型                         并入的主要资产                      并入的主要负债
             同一控制下吸收合并                      项目               金额            项目               金额
           非同一控制下吸收合并                      项目               金额            项目               金额吸收合并的其他说明10、境外经营实体主要报表项目的折算汇率七、合并财务报表主要项目注释1、货币资金
                                                                                                              单位: 元
                                            期末数                                         期初数
          项目
                             外币金额       折算率      人民币金额         外币金额      折算率        人民币金额
    现金:                             --          --             596,425.52        --           --               485,950.47
    银行存款:                        --          --       1,990,302,626.86        --           --         2,323,729,044.84
    其他货币资金:                    --          --            3,627,430.24       --           --             7,219,237.56
    合计                              --          --       1,994,526,482.62        --           --         2,331,434,232.87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
                                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文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                                                       599,786,163.93                     2,092,186,345.39商业承兑汇票
    合计                                                               599,786,163.93                     2,092,186,345.39(2)期末已质押的应收票据情况
                                                                                                                 单位: 元
       出票单位              出票日期                到期日                    金额                       备注(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况因出票人无力履约而将票据转为应收账款的票据
                                                                                                                 单位: 元
       出票单位              出票日期                到期日                    金额                       备注说明公司已经背书给其他方但尚未到期的票据
                                                                                                                 单位: 元
       出票单位              出票日期                到期日                    金额                       备注
    贵州瓮福贸易有限公司 2013 年 10 月 25 日     2014 年 10 月 25 日                30,000,000.00
                                                                            青海盐湖工业股份有限公司 2014 年半年度报告全文中农集团控股股份有限
                        2014 年 04 月 25 日          2014 年 10 月 25 日                 24,000,000.00公司
    临沂市政工程有限公司 2014 年 04 月 02 日             2014 年 10 月 02 日                 10,000,000.00施可丰化工股份有限公
                        2014 年 05 月 06 日          2014 年 11 月 06 日                 10,000,000.00司
    成都化工股份有限公司 2014 年 02 月 24 日             2014 年 08 月 24 日                 10,000,000.00
    合计                                --                           --                      84,000,000.00            --说明已贴现或质押的商业承兑票据的说明无4、应收股利
                                                                                                                       单位: 元
                                                                                                             相关款项是否发
       项目            期初数             本期增加            本期减少          期末数        未收回的原因
                                                                                                                   生减值
    其中:                      --               --                  --               --                --                 --
    其中:                      --               --                  --               --                --                 --说明5、应收利息(1)应收利息
                                                                                                                       单位: 元
         项目                    期初数                     本期增加              本期减少                   期末数(2)逾期利息
                                                                                                                       单位: 元
                 贷款单位                                  逾期时间(天)                          逾期利息金额(3)应收利息的说明6、应收账款(1)应收账款按种类披露
                                                                                                                       单位: 元
          种类                                    期末数                                          期初数
                                                                             青海盐湖工业股份有限公司 2014 年半年度报告全文
                               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应收账款
                       911,911,15                   133,302,86                 423,019,3                 127,051,492.
                                        100.00%                       14.54%                   100.00%                            30.03%
                               4.16                       8.01                    01.98                               38
                       911,911,15                   133,302,86                 423,019,3                 127,051,492.
    组合小计                                100.00%                       14.54%                   100.00%                            30.03%
                               4.16                       8.01                    01.98                               38
                       911,911,15                   133,302,86                 423,019,3                 127,051,492.
    合计                                      --                           --                        --                               --
                               4.16                       8.01                    01.98                               38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:                  --                     --                --                     --                --                 --
    1 年以内小计         748,459,963.86        82.08%               7,499,013.22      279,287,399.44         66.02%            2,723,685.40
    1至2年                25,290,632.80            2.77%            1,264,531.64       12,890,632.80          3.05%             644,531.64
    2至3年                12,133,059.33            1.33%            1,091,975.34        5,747,104.89          1.36%             517,239.44
    3至4年                 3,334,242.60            0.37%            1,000,272.78        2,407,468.34          0.57%             722,240.50
    4至5年                  492,361.28             0.05%              246,180.64            485,802.22        0.11%             242,901.11
    5 年以上             122,200,894.29        13.40%             122,200,894.29      122,200,894.29         28.89%        122,200,894.29
    合计                 911,911,154.16            --             133,302,868.01      423,019,301.98          --           127,051,492.38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
                                                                             青海盐湖工业股份有限公司 2014 年半年度报告全文
                                                                                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
                                                                                                                        生应收账款核销说明无(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
         单位名称            与本公司关系                        金额                      年限             占应收账款总额的比例
    1                        非关联方                                115,479,922.36 1 年以内                                     12.66%
    2                        非关联方                                 65,981,688.36 1 年以内                                      7.24%
    3                        非关联方                                 64,625,764.18 1 年以内                                      7.09%
    4                        非关联方                                 55,335,154.20 1 年以内                                      6.07%
    5                        非关联方                                 42,036,145.19 1 年以内                                      4.61%
    合计                                --                        343,458,674.29                --                               37.67%(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
                                                                                 青海盐湖工业股份有限公司 2014 年半年度报告全文
                  项目                                  终止确认金额                          与终止确认相关的利得或损失(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                                      单位: 元
                         项目                                                                期末数资产:负债:7、其他应收款(1)其他应收款按种类披露
                                                                                                                                      单位: 元
                                                  期末数                                                      期初数
           种类                   账面余额                    坏账准备                  账面余额                          坏账准备
                                金额        比例            金额        比例         金额              比例             金额           比例单项金额重大并单项计
    提坏账准备的其他应收 4,500,000.00            1.61% 4,500,000.00 100.00% 4,500,000.00                    1.78%      4,500,000.00 100.00%款按组合计提坏账准备的其他应收款
                           274,694,436.                105,702,438.               247,700,570.
                                            98.39%                      38.48%                         98.22% 103,748,740.04           41.88%
                                       35                          22                        29
                           274,694,436.                105,702,438.               247,700,570.
    组合小计                                    98.39%                      38.48%                         98.22% 103,748,740.04           41.88%
                                       35                          22                        29
                           279,194,436.                110,202,438.               252,200,570.
    合计                                         --                           --                            --       108,248,740.04          --
                                       35                          22                        29其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                      单位: 元
    其他应收款内容               账面余额                     坏账金额                     计提比例                           理由
    个人                                    4,500,000.00                4,500,000.00                       100.00% 债务人已无法追偿
    合计                                    4,500,000.00                4,500,000.00                  --                            --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
         账龄                                      期末数                                                      期初数
                                                                          青海盐湖工业股份有限公司 2014 年半年度报告全文
                                  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:
    1 年以内小计                     59,880,427.77 21.79%             541,814.11       63,393,409.52 25.59%             564,224.67
    1至2年                           86,438,559.60 31.47%            4,321,927.98      57,415,262.60 23.18%            2,870,763.13
    2至3年                           24,067,768.41   8.76%           2,166,099.16      24,448,142.89    9.87%          2,200,332.86
    3至4年                            6,506,168.64   2.37%           1,951,850.59       4,642,243.35    1.87%          1,392,673.00
    4至5年                            2,161,531.11   0.79%           1,080,765.56       2,161,531.11    0.87%          1,080,765.56
    5 年以上                         95,639,980.82 34.82%           95,639,980.82      95,639,980.82 38.62%           95,639,980.82
    合计                            274,694,436.35    --        105,702,438.22        247,700,570.29     --          103,748,740.04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(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(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
             单位名称                                  期末数                                        期初数
                                                                           青海盐湖工业股份有限公司 2014 年半年度报告全文
                                              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
    1                          非关联方                            30,000,000.00 1-2 年                                  10.75%
    2                          非关联方                            20,095,110.26 1 年以内                                7.20%
    3                          非关联方                            16,500,000.00 3 年以内                                5.91%
    4                          非关联方                             7,080,468.17 1 年以内,5 年以上                       2.54%
    5                          非关联方                             6,134,473.80 3 年以内                                2.20%
           合计                       --                       79,810,052.23             --                          28.60%(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(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:(10)报告期末按应收金额确认的政府补助
                                                                                                                   单位: 元
                                                                           青海盐湖工业股份有限公司 2014 年半年度报告全文
                                                                                                               未能在预计时点收
                 政府补助项目
    单位名称                     期末余额      期末账龄 预计收取时间       预计收取金额       预计收取依据 到预计金额的原因
                     名称
                                                                                                                    (如有)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                                  4,133,169,314.63        77.86%                             3,011,830,774.10         74.19%
    1至2年                                      797,914,598.19        15.03%                              748,308,589.99          18.43%
    2至3年                                      336,738,832.28         6.34%                              272,223,783.19           6.71%
    3 年以上                                     40,671,618.39         0.77%                               27,137,402.06           0.67%
    合计                                      5,308,494,363.49        --                                 4,059,500,549.34         --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
    1                         非关联方                            570,698,470.81 1-2 年                       预付款未结算
    2                         非关联方                            273,125,977.80 1 年以内                     预付款未结算
    3                         非关联方                            190,000,000.00 2-3 年                       预付款未结算
    4                         非关联方                            167,985,888.39 1 年以内                     预付款未结算
    5                         非关联方                            158,660,000.00 1 年以内                     预付款未结算
    合计                                 --                      1,360,470,337.00            --                             --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
                                                                              青海盐湖工业股份有限公司 2014 年半年度报告全文(4)预付款项的说明9、存货(1)存货分类
                                                                                                                             单位: 元
                                             期末数                                                       期初数
            项目
                            账面余额         跌价准备         账面价值           账面余额             跌价准备           账面价值
    原材料                    1,042,096,165.24 16,333,281.98 1,025,762,883.26      913,202,120.52        16,333,281.98      896,868,838.54
    在产品                     235,490,026.71    3,371,192.97    232,118,833.74     83,187,319.86         3,371,192.97       79,816,126.89
    库存商品                  1,360,740,641.47 309,861,159.97 1,050,879,481.50 1,429,438,155.00         238,319,790.73 1,191,118,364.27包装物及低值易耗
                               250,099.42                       250,099.42            186,351.49                           186,351.49品
    委托加工物资                   160,454.50       148,235.19        12,219.31           162,608.35           148,235.19        14,373.16
    发出商品                   196,771,492.01                    196,771,492.01    158,913,505.59                           158,913,505.59
    自制半成品                   2,430,335.56    2,098,465.96       331,869.60       2,430,335.56         2,098,465.96         331,869.60
    开发成本、开发产品          60,632,827.83                     60,632,827.83     56,548,742.74                            56,548,742.74
    合计                      2,898,572,042.74 331,812,336.07 2,566,759,706.67 2,644,069,139.11         260,270,966.83 2,383,798,172.28(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                          16,333,281.98                                                                            16,333,281.98
    在产品                           3,371,192.97                                                                             3,371,192.97
    库存商品                       238,319,790.73       344,324,433.38                           272,783,064.14             309,861,159.97
    委托加工物资                       148,235.19                                                                              148,235.19
    自制半成品                       2,098,465.96                                                                             2,098,465.96
    合     计                      260,270,966.83       344,324,433.38                           272,783,064.14             331,812,336.07(3)存货跌价准备情况
                                                                  本期转回存货跌价准备的原                本期转回金额占该项存货期
                   项目             计提存货跌价准备的依据
                                                                                 因                             末余额的比例
    原材料                            冷背残次
    库存商品                          可变现净值低于成本
                                                                         青海盐湖工业股份有限公司 2014 年半年度报告全文
    在产品                           可变现净值低于成本
    自制半成品                       残次存货的说明10、其他流动资产
                                                                                                                     单位: 元
                   项目                                     期末数                                  期初数其他流动资产说明11、可供出售金融资产(1)可供出售金融资产情况
                                                                                                                     单位: 元
                          项目                                      期末公允价值                    期初公允价值本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额元,该金额占重分类前持有至到期投资总额的比例。可供出售金融资产的说明(2)可供出售金融资产中的长期债权投资
                                                                                                                     单位: 元
                                          初始投资成                                              累计应收或
    债券项目      债券种类          面值                      到期日       期初余额     本期利息                       期末余额
                                              本                                                   已收利息可供出售金融资产的长期债权投资的说明(3)可供出售金融资产的减值情况
                                                                                                                     单位: 元
    可供出售金融资产分类               可供出售权益工具      可供出售债务工具          其他                  合计(4)报告期内可供出售金融资产减值的变动情况
                                                                                                                     单位: 元
    可供出售金融资产分类 可供出售权益工具 可供出售债务工具                       其他                           合计(5)可供出售权益工具期末公允价值大幅下跌或持续下跌相关说明
                                                                                                                     单位: 元
    可供出售权益                                 公允价值相                                    未根据成本与期末公允价值的
                   成本           公允价值                 持续下跌时间 已计提减值金额
    工具(分项)                                 对于成本的                                         差额计提减值的理由说明
                                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文
                                               下跌幅度12、持有至到期投资(1)持有至到期投资情况
                                                                                                                单位: 元
                 项目                                 期末账面余额                           期初账面余额
    债券投资                                                             147,443.26                                147,443.26
                 合计                                                147,443.26                                147,443.26持有至到期投资的说明(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                                单位: 元
               项目                                金额                           占该项投资出售前金额的比例本报告期内出售但尚未到期的持有至到期投资情况说明13、长期应收款
                                                                                                                单位: 元
               种类                                  期末数                                   期初数14、对合营企业投资和联营企业投资
                                                                                                                单位: 元
                                本企业在被投
    被投资单位名 本企业持股比                                                  期末净资产总 本期营业收入
                                资单位表决权 期末资产总额 期末负债总额                                       本期净利润
       称             例                                                          额           总额
                                    比例一、合营企业二、联营企业安徽盐湖辉隆
    南方贸易有限           26.00%         26.00% 111,460,290.38 81,104,616.55 30,355,673.83 91,760,648.48          355,673.83公司内蒙古北方盐
    湖商贸有限公           30.00%         30.00% 56,082,981.27    6,082,981.27 50,000,000.00              0.00           0.00司四川盐湖汇力
                       15.00%         15.00% 175,890,676.03 125,890,676.03 50,000,000.00    9,014,122.21             0.00贸易有限公司
    澳大利亚海镁           29.65%         20.00% 455,843,044.80 252,572,593.60 203,270,451.20 400,252,571.20     -7,548,231.87
                                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文特有限公司合营企业、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、长期股权投资(1)长期股权投资明细情况
                                                                                                                  单位: 元
                                                                                在被投资
                                                                                单位持股
                                                           在被投资 在被投资
    被投资单                                                                        比例与表               本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股 单位表决                  减值准备
    位                                                                         决权比例               减值准备    红利
                                                             比例     权比例
                                                                                不一致的
                                                                                  说明中化山东
                    20,000,00 20,000,00        20,000,00
    复合肥有 成本法                                             20.00%     20.00%
                         0.00      0.00             0.00限公司泰州市晶
    达光电器            300,000.0 300,000.0        300,000.0                                   300,000.0
           成本法
    件有限公                   0         0                0                                           0司北京润和
                    64,114,40 64,114,40        64,114,40
    生物科技 成本法                                             30.00%     30.00%
                         0.00      0.00             0.00有限公司珠海神驰
                    4,060,000 4,060,000        4,060,000                                   4,060,000实业股份 成本法
                          .00       .00              .00                                         .00有限公司青海商业
                    200,000.0 200,000.0        200,000.0                                   200,000.0边贸有限 成本法
                           0         0                0                                           0公司
    青海咨询            250,000.0 250,000.0        250,000.0                                   250,000.0
           成本法
    有限公司                   0         0                0                                           0
    青海恒基            500,000.0 500,000.0        500,000.0                                   500,000.0
           成本法
    有限公司                   0         0                0                                           0青海商业
                    993,900.0 993,900.0        993,900.0                                   993,900.0联合有限 成本法
                           0         0                0                                           0公司青海恒丰
                    500,000.0 500,000.0        500,000.0                                   500,000.0房地产有 成本法
                           0         0                0                                           0限公司
    连云港昆 成本法     381,690.3 381,690.3        381,690.3                                   381,690.3
                                                                           青海盐湖工业股份有限公司 2014 年半年度报告全文
    仑实业有                   2         2                       2                                      2限公司青海新大
                    1,190,000 1,190,000               1,190,000                              1,190,000实业有限 成本法
                          .00       .00                     .00                                    .00公司辽宁沈阳
    昆仑科工            150,000.0 150,000.0               150,000.0                              150,000.0
           成本法
    贸有限公                   0         0                       0                                      0司湖北洪福
                    18,900,00 18,900,00               18,900,00                              18,900,00水产股份 成本法
                         0.00      0.00                    0.00                                   0.00有限公司大柴旦饮马峡工业
                    11,011,00 11,011,00               11,011,00
    区五彩水 成本法                                                   15.73%     15.73%
                         0.00      0.00                    0.00务有限公司青海能源
    发展(集             230,000,0 230,000,0               230,000,0
           成本法                                                 6.45%       6.45%
    团)有限                00.00     00.00                   00.00责任公司青海银行
                    153,000,0 153,000,0               153,000,0                                                12,000,00
    股份有限 成本法                                                   5.37%       5.37%
                       00.00     00.00                   00.00                                                      0.00公司澳大利亚
                    71,471,37 57,766,46 14,142,31 71,908,77
    海镁特有 权益法                                                   29.65%     29.65%
                         8.71      5.16        2.85        8.01限公司安徽盐湖
    辉隆南方            7,800,000
           权益法                                                 26.00%     26.00%
    贸易有限                  .00公司内蒙古北
    方盐湖商            15,000,00             8,812,256 8,812,256
           权益法                                                 30.00%     30.00%
    贸有限公                 0.00                   .15         .15司四川盐湖
                    7,500,000             343,455.9 343,455.9
    汇力贸易 权益法                                                   15.00%     15.00%
                          .00                    6           6有限公司
                    607,322,3 563,317,4 23,298,02 586,615,4                                  27,425,59         12,000,00
    合计          --                                                   --         --       --
                       69.03     55.48         4.96      80.44                                    0.32              0.00
                                                                          青海盐湖工业股份有限公司 2014 年半年度报告全文(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                                        单位: 元向投资企业转移资金能力受到限制的长
                                                       受限制的原因                   当期累计未确认的投资损失金额
             期股权投资项目长期股权投资的说明16、投资性房地产(1)按成本计量的投资性房地产
                                                                                                                        单位: 元
       项目               期初账面余额                 本期增加                 本期减少                    期末账面余额
    一、账面原值合计               18,079,573.52               4,087,584.00                                           22,167,157.52
    1.房屋、建筑物                 18,079,573.52               4,087,584.00                                           22,167,157.52二、累计折旧和累计
                                 4,730,199.23              1,333,055.51                                               6,063,254.74摊销合计
    1.房屋、建筑物                   4,730,199.23              1,333,055.51                                               6,063,254.74三、投资性房地产账
                               13,349,374.29               2,754,528.49                                           16,103,902.78面净值合计
    1.房屋、建筑物                 13,349,374.29               2,754,528.49                                           16,103,902.78五、投资性房地产账
                               13,349,374.29               2,754,528.49                                           16,103,902.78面价值合计
    1.房屋、建筑物                 13,349,374.29               2,754,528.49                                           16,103,902.78
                                                                                                                        单位: 元
                                                                                                  本期
    本期折旧和摊销额                                                                                                      1,333,055.51
    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
                                                                        青海盐湖工业股份有限公司 2014 年半年度报告全文17、固定资产(1)固定资产情况
                                                                                                                单位: 元
            项目              期初账面余额                  本期增加                   本期减少           期末账面余额
    一、账面原值合计:           15,766,943,860.84                     125,590,049.53        4,804,149.48 15,887,729,760.89
    其中:房屋及建筑物            7,375,476,990.51                         49,118,759.97     4,087,584.00     7,420,508,166.48
         机器设备             6,559,272,951.79                         45,292,882.27       244,195.08     6,604,321,638.98
         运输工具              242,155,277.52                           7,015,048.54       451,940.40      248,718,385.66
             电器设备         1,109,025,098.24                          9,577,410.23              0.00    1,118,602,508.47
             电子产品及通
                               195,102,733.99                           4,182,900.53        20,430.00      199,265,204.52信设备
            仪器仪表、计量
                               239,783,277.50                           6,764,807.32              0.00     246,548,084.82器具、衡器
            文体、文化及其
                                46,127,531.29                           3,638,240.67              0.00      49,765,771.96他
             --               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:            3,555,721,491.95                     395,168,222.31        1,677,693.97     3,949,212,020.29
    其中:房屋及建筑物            1,252,603,150.79                     123,715,223.15          987,064.25     1,375,331,309.69
         机器设备             1,613,079,627.56                     197,764,758.57          232,430.44     1,810,611,955.69
         运输工具              132,122,293.79                          10,848,263.63       438,382.18      142,532,175.24
             电器设备          295,369,748.23                          30,995,745.67              0.00     326,365,493.90
             电子产品及通
                               126,102,358.45                          10,126,669.95        19,817.10      136,209,211.30信设备
            仪器仪表、计量
                               107,633,474.74                          18,789,013.14              0.00     126,422,487.88器具、衡器
            文体、文化及其
                                28,810,838.39                           2,928,548.20              0.00      31,739,386.59他
             --               期初账面余额                                 --                             本期期末余额
    三、固定资产账面净值合计 12,211,222,368.89                                 --                            11,938,517,740.60
    其中:房屋及建筑物            6,122,873,839.72                             --                             6,045,176,856.79
         机器设备             4,946,193,324.23                             --                             4,793,709,683.29
         运输工具              110,032,983.73                              --                              106,186,210.42
             电器设备          813,655,350.01                              --                              792,237,014.57
             电子产品及通
                                69,000,375.54                              --                               63,055,993.22信设备
                                                                        青海盐湖工业股份有限公司 2014 年半年度报告全文
            仪器仪表、计量
                                132,149,802.76                            --                            120,125,596.94器具、衡器
            文体、文化及其
                                 17,316,692.90                            --                             18,026,385.37他
    四、减值准备合计                 37,590,033.56                            --                             37,590,033.56
    其中:房屋及建筑物               27,207,329.31                            --                             27,207,329.31
         机器设备                 8,036,487.44                            --                              8,036,487.44
         运输工具                      45,556.79                          --                                  45,556.79
             电器设备             1,972,939.40                            --                              1,972,939.40
             电子产品及通
                                       10,424.64                          --                                  10,424.64信设备
            仪器仪表、计量
                                   193,190.75                             --                               193,190.75器具、衡器
            文体、文化及其
                                   124,105.23                             --                               124,105.23他
    五、固定资产账面价值合计 12,173,632,335.33                                --                         11,900,927,707.04
    其中:房屋及建筑物            6,095,666,510.41                            --                          6,017,969,527.48
         机器设备             4,938,156,836.79                            --                          4,785,673,195.85
         运输工具               109,987,426.94                            --                            106,140,653.63
             电器设备           811,682,410.61                            --                            790,264,075.17
             电子产品及通
                                 68,989,950.90                            --                             63,045,568.58信设备
            仪器仪表、计量
                                131,956,612.01                            --                            119,932,406.19器具、衡器
            文体、文化及其
                                 17,192,587.67                            --                             17,902,280.14他本期折旧额 395,168,222.31 元;本期由在建工程转入固定资产原价为 46,073,699.39 元。(2)暂时闲置的固定资产情况
                                                                                                              单位: 元
         项目               账面原值               累计折旧         减值准备            账面净值          备注(3)通过融资租赁租入的固定资产
                                                                                                              单位: 元
                项目                       账面原值                     累计折旧                   账面净值
    机器设备                                           766,667,634.78              122,703,817.79           643,963,816.98
                                                           青海盐湖工业股份有限公司 2014 年半年度报告全文(4)通过经营租赁租出的固定资产
                                                                                               单位: 元
                        种类                                          期末账面价值(5)期末持有待售的固定资产情况
                                                                                               单位: 元
          项目                 账面价值         公允价值          预计处置费用         预计处置时间(6)未办妥产权证书的固定资产情况
                 项目                     未办妥产权证书原因               预计办结产权证书时间固定资产说明
    (7)固定资产减少情况:
    1)原值4,087,584.00元,累计折旧987,064.25元。
    2)交通运输工具减少:本公司处置车辆原值202,950元,累计折旧196,861.50,净值6,088.50元;本公司子公司的子公司青海水泥股份有限公司处置矿山亚星车辆报废,原值55,302.20元,累计折旧53,643.13元,净值1,659.07元;本公司子公司的子公司青海百立储运有限公司处置车辆报废原值193,688.20,累计折旧187,877.55元,净值5,810.65元。
    3)机器设备减少:本公司子公司的子公司青海百货有限责任公司机器设备报废:原值244,195.08元,累计折旧232,430.44元,净值11,764.64元。
    4)电子产品及通信设备减少:本公司子公司的子公司青海百货有限责任公司电子产品及通信设备报废:原值20,430.00元,累计折旧19,817.10元,净值612.90元。
    (8)固定资产抵押情况:
    1)本公司子公司之子公司青海水泥股份有限公司以固定资产原值为296,450,400.00元的机 器 设 备 ( 评 估 值 121,626,121.00 元 ) 进 行 抵 押 , 取 得 短 期 借 款 50,000,000.00 元 , 归 还10,000,000.00元,短期借款余额40,000,000.00元。
    2)本公司子公司之子公司青海盐湖佛照蓝科锂业股份有限公司以固定资产原值为175,170,530.00 元 的 机 器 设 备 ( 评 估 值 169,613,807.00 元 ) 进 行 抵 押 , 取 得 短 期 借 款100,000,000.00元。
    (9)融资租赁固定资产情况:
      1)300万吨水泥生产线:系本公司子公司青海盐湖海纳化工有限公司从招银金融租赁有限公司以融资租赁方式租入的300万吨干法熟料水泥生产线机器设备,原值179,242,824.49元,累计折旧17,386,553.98元,净值161,856,270.51元。
      2)供热中心售后回租项目:系本公司从招银金融租赁有限公司以售后回租方式租入化工供热项目设备,原值587,424,810.28元,累计折旧105,317,263.81元,净值482,107,546.47元。18、在建工程(1)在建工程情况
                                                                                               单位: 元
                                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文
                                               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
    20 万吨硫化碱项目            270,883,733.98 29,874,306.68 241,009,427.30 269,883,733.98 29,874,306.68     240,009,427.30百万吨钾肥综合利用一期
                             5,653,672,931.               5,653,672,931. 5,240,171,205.
    百万吨钾肥综合利用二期                                                                                   5,240,171,205.56
                                          85                           85                56
                             16,507,900,733               16,507,900,733 14,278,316,758                  14,278,316,758.9金属镁一体化项目
                                        .56                          .56               .94                             4
    水泥制成生产线                29,058,535.02                29,058,535.02 24,594,756.15                     24,594,756.15
    ADC 发泡剂工程               226,463,786.92               226,463,786.92 205,954,305.58                   205,954,305.58
    钾盐综合利用项目             713,872,822.01               713,872,822.01 686,927,371.90                   686,927,371.90
    年产 4000 吨镁合金压铸件     132,694,874.46               132,694,874.46 136,141,861.06                   136,141,861.06
                             1,080,303,648.               1,080,303,648.
    新增 100 万吨/年氯化钾项目                                                  722,303,603.98                722,303,603.98
                                          03                           03金属镁一体化石灰岩矿山项
                              46,196,654.82                46,196,654.82 36,252,641.73                     36,252,641.73目
    加气标砖生产线                42,716,659.98                42,716,659.98 38,191,210.56                     38,191,210.56
    300 万吨/年水泥项目           24,416,134.47                24,416,134.47
                             1,215,905,942.               1,215,905,942. 1,097,847,872.
    35 万吨/年电石项目                                                                                       1,097,847,872.92
                                          61                           61                92
                             1,122,377,719.               1,122,377,719. 1,060,138,471.
    24 万吨/年 PVC 项目                                                                                      1,060,138,471.31
                                          83                           83                31
    20 万/年吨烧碱项目           471,021,311.83               471,021,311.83 319,647,214.84                   319,647,214.84
    公用工程                     790,550,845.36               790,550,845.36 660,071,032.66                   660,071,032.66
    厂房机电改造工程               4,877,857.34                 4,877,857.34      4,701,640.38                  4,701,640.38
    木里矿区聚乎更三井田         566,049,134.04               566,049,134.04 520,727,688.99                   520,727,688.99
    100 万吨水泥粉磨站工程       157,441,993.70               157,441,993.70 122,298,734.97                   122,298,734.97
    氢氧化镁项目                 252,180,982.05               252,180,982.05 220,550,947.35                   220,550,947.35
    新增结晶器项目                13,819,921.78                13,819,921.78 13,129,992.55                     13,129,992.55
    仓储、物流中心项目           108,858,743.50               108,858,743.50 95,976,985.25                     95,976,985.25采卤渠开挖爆破工程
    乙炔装置                     360,144,349.42               360,144,349.42 261,285,982.92                   261,285,982.92
    100 万吨电石渣项目           127,624,858.35               127,624,858.35 37,113,952.97                     37,113,952.97
    蒸汽锅炉项目                    720,575.21                   720,575.21        716,000.00                     716,000.00
    新建盐田项目                  66,111,886.58                66,111,886.58 61,583,385.85                     61,583,385.85
    稀硝铵项目                    95,461,360.43                95,461,360.43 86,091,782.65                     86,091,782.65
                                                                               青海盐湖工业股份有限公司 2014 年半年度报告全文金属镁一体化装备制造园项
                                 45,938,029.10                       45,938,029.10 44,704,549.92                            44,704,549.92目
    盐云化工仓储项目二期工程          1,930,003.00                        1,930,003.00    1,925,278.00                             1,925,278.00编织袋厂扩建工程
    暖网改造项目                      3,550,000.00                        3,550,000.00    3,550,000.00                             3,550,000.00
    编织袋厂区硬化工程                3,537,143.87                        3,537,143.87    3,530,343.87                             3,530,343.87
    25K ㎡盐田                       22,195,706.58                       22,195,706.58
    新域(盐湖房地产)                6,409,779.27                        6,409,779.27
    三元(干包厂房)                  1,362,641.03                        1,362,641.03
                                30,166,251,299                      30,136,376,993 26,254,329,306                       26,224,455,000.1
    合计                                                29,874,306.68                                       29,874,306.68
                                            .98                                .30               .84                                     6(2)重大在建工程项目变动情况
                                                                                                                                 单位: 元
                                                                                                其中:本
                                                               工程投                利息资                 本期利
    项目名                          本期增     转入固     其他减              工程进                期利息               资金来
          预算数      期初数                                   入占预                本化累                 息资本                 期末数
    称                           加       定资产       少                   度                 资本化                    源
                                                               算比例                计金额                 化率
                                                                                                 金额20 万吨
          332,230, 269,883, 1,000,00                                                 11,873,9 217,459.               其他.贷      270,883,
    硫化碱                                                          81.54% 92%                                   6.55%
             000.00    733.98       0.00                                               38.88           70            款             733.98项目百万吨
    钾肥综    4,480,00              46,073,6 46,073,6                                    464,819,                        其他.贷
                         0.00                                            100%                       0.00     6.80%                    0.00
    合利用    0,000.00                99.39      99.39                                    892.25                         款一期百万吨
    钾肥综    5,068,25 5,240,17 413,501,                                                 551,534, 69,904,8               其他.贷      5,653,67
                                                               111.55% 97%                                   6.80%
    合利用    0,000.00 1,205.56      726.29                                               764.68       74.97             款           2,931.85二期
    金属镁    27,900,0 14,278,3                                                                                                       16,507,9
                                2,229,58                                             1,247,19 434,916,               其他.贷
    一体化    00,000.0 16,758.9                                     59.17% 55%                                   6.55%                00,733.5
                                3,974.62                                             0,213.27     002.83             款
    项目             0          4                                                                                                            6水泥制
                      24,594,7 4,463,77                                                                                           29,058,5
    成生产                                                                   97%                                         其他
                        56.15       8.87                                                                                             35.02线ADC 发
          1,081,91 205,954, 20,509,4                                                 77,819,3                        其他.贷      226,463,
    泡剂工                                                          20.93% 97%                          0.00
          0,000.00     305.58     81.34                                                09.08                         款             786.92程
                                                         青海盐湖工业股份有限公司 2014 年半年度报告全文钾盐综
           612,000, 686,927, 26,945,4                        80,658,4 9,010,90           其他.贷   713,872,
    合利用                                     116.65% 93%                           6.55%
            000.00     371.90     50.11                        73.94      5.43           款         822.01项目年产
    4000 吨    182,240, 136,141, -3,446,9                                                              132,694,
                                           72.81% 90%                                    其他
    镁合金      000.00     861.06     86.60                                                             874.46压铸件新增 100
    万吨/年    2,724,37 722,303, 358,000,                                                              1,080,30
                                           39.65% 85%                                    其他
    氯化钾     0,000.00    603.98    044.05                                                            3,648.03项目金属镁一体化
           562,680, 36,252,6 9,944,01                                                              46,196,6
    石灰岩                                      8.21% 10%                                    其他
            000.00      41.73       3.09                                                             54.82矿山项目加气标
           20,000,0 38,191,2 4,525,44                                                              42,716,6
    砖生产                                     213.58% 100%                                  其他
             00.00      10.56       9.42                                                             59.98线300 万吨
           1,206,73             24,416,1                     56,731,6                    其他.贷   24,416,1
    /年水泥                  0.00              108.00% 100%                   0.00   6.80%
           0,000.00               34.47                        02.73                     款          34.47项目35 万吨/
           1,061,21 1,097,84 118,058,                        73,977,5 17,025,0           其他.贷   1,215,90
    年电石                                     114.00% 99%                           6.80%
           0,000.00 7,872.92     069.69                        16.87    61.49            款        5,942.61项目24 万吨/
           1,993,00 1,060,13 62,239,2                        101,821, 15,339,5           其他.贷   1,122,37
    年 PVC                                     90.00% 99%                            6.80%
           0,000.00 8,471.31      48.52                       565.49    59.97            款        7,719.83项目20 万/年
           494,000, 319,647, 151,374,                        36,168,7 5,448,86           其他.贷   471,021,
    吨烧碱                                     98.00% 98%                            6.80%
            000.00     214.84    096.99                        03.48      5.31           款         311.83项目
    公用工     1,297,30 660,071, 130,479,                        106,193, 15,998,2           其他.贷   790,550,
                                           80.00% 99%                            6.80%
    程         0,000.00    032.66    812.70                       535.32    03.28            款         845.36厂房机
                      4,701,64 176,216.                                                            4,877,85
    电改造                                                                                   其他
                         0.38        96                                                                7.34工程木里矿
    区聚乎     896,480, 520,727, 45,321,4                                                              566,049,
                                           65.00% 65%                                    其他
    更三井      000.00     688.99     45.05                                                             134.04田
                                                          青海盐湖工业股份有限公司 2014 年半年度报告全文100 万吨
    水泥粉                122,298, 35,143,2                                                           157,441,
                                                                                        其他
    磨站工                 734.97      58.73                                                           993.70程
    氢氧化     449,000, 220,550, 31,630,0                         24,357,3                  其他.贷   252,180,
                                            85.00% 97%                          6.80%
    镁项目      000.00     947.35      34.70                        83.65                   款         982.05新增结
           12,000,0 13,129,9 689,929.                                                             13,819,9
    晶器项                                      115.00% 75%                                 其他
             00.00      92.55         23                                                            21.78目仓储、物
           352,000, 95,976,9 12,881,7                                                             108,858,
    流中心                                      75.00% 85%                                  其他
            000.00      85.25      58.25                                                           743.50项目采卤渠
           26,160,0
    开挖爆                    0.00       0.00   100.00% 100%                                其他          0.00
             00.00破工程
    乙炔装     381,560, 261,285, 98,858,3                         28,884,6                  其他.贷   360,144,
                                            95.00% 97%                          6.80%
    置          000.00     982.92      66.50                        54.29                   款         349.42100 万吨
           329,000, 37,113,9 90,510,9                         4,102,87                  其他.贷   127,624,
    电石渣                                      40.00% 60%                          6.80%
            000.00      52.97      05.38                          4.90                  款         858.35项目
    蒸汽锅     5,000,00 716,000.                                                                      720,575.
                                 4,572.21   16.00% 40%                                  其他
    炉项目         0.00        00                                                                          21
    新建盐     70,000,0 61,583,3 4,528,50                                                             66,111,8
                                            95.00% 96%                                  其他
    田项目       00.00      85.85        0.73                                                           86.58
    稀硝铵     249,000, 86,091,7 9,369,57                                                             95,461,3
                                            42.00% 48%                                  其他
    项目        000.00      82.65        7.78                                                           60.43金属镁一体化
           193,230, 44,704,5 1,233,47                         2,383,30                  其他.贷   45,938,0
    装备制                                      45.00% 48%                          6.72%
            000.00      49.92        9.18                         2.35                  款          29.10造园项目盐云化
    工仓储                1,925,27                                                                    1,930,00
                                 4,728.00                                               其他
    项目二                    8.00                                                                        3.00期工程编织袋
    厂扩建                                             100%                                 其他工程
    暖网改                3,550,00                                                                    3,550,00
                                                                                        其他
    造项目                    0.00                                                                        0.00
                                                                                   青海盐湖工业股份有限公司 2014 年半年度报告全文编织袋
                        3,530,34                                                                                                    3,537,14
    厂区硬                             6,800.00                                                                        其他
                            3.87                                                                                                        3.87化工程
    25k ㎡盐 60,138,0                  22,195,7                                                                                         22,195,7
    田              00.00                06.58                                                                                            06.58新域(青
                                   6,409,77                                                                                         6,409,77百二期
                                       9.27                                                                                             9.27工程)十万吨氯化钾
    项目热     1,533,10                1,362,64                                                                                         1,362,64
    熔车间           0.00                  1.03                                                                                             1.03干包厂房
           52,041,0 26,254,3                                                                                                        30,166,2
                                   3,957,99 46,073,6                                   2,868,51 567,860,
    合计       21,100.0 29,306.8                                       --         --                           --           --          51,299.9
                                   5,692.53    99.39                                   7,731.18   932.98
                   0          4                                                                                                           8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
                                                                                                                  停工改造期较长,部
    20 万吨硫化碱项目              29,874,306.68                                                      29,874,306.68
                                                                                                                  分生产装置腐蚀
    合计                           29,874,306.68                                                      29,874,306.68                --(4)重大在建工程的工程进度情况
                    项目                                      工程进度                                          备注(5)在建工程的说明19、工程物资
                                                                                                                                单位: 元
                   项目                            期初数               本期增加              本期减少                  期末数
    专用材料                                          384,765,962.89        320,506,795.70        319,762,975.92            385,509,782.67
    专用设备                                        2,151,203,138.68    1,036,419,656.14          989,602,788.47           2,198,020,006.35
    减:工程物资减值准备                               -1,485,989.34                                                             -1,485,989.34
                                                                     青海盐湖工业股份有限公司 2014 年半年度报告全文
    合计                                  2,534,483,112.23   1,356,926,451.84     1,309,365,764.39     2,582,043,799.68工程物资的说明20、固定资产清理
                                                                                                         单位: 元
                  项目                期初账面价值              期末账面价值                 转入清理的原因说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况21、生产性生物资产(1)以成本计量
                                                                                                         单位: 元
           项目           期初账面余额           本期增加                   本期减少             期末账面余额一、种植业二、畜牧养殖业三、林业四、水产业(2)以公允价值计量
                                                                                                         单位: 元
           项目           期初账面价值           本期增加                   本期减少             期末账面价值一、种植业二、畜牧养殖业三、林业四、水产业
    合计                                  0.00                    0.00                        0.00                  0.00生产性生物资产的说明22、油气资产
                                                                                                         单位: 元
           项目           期初账面余额            本期增加                   本期减少            期末账面余额油气资产的说明
                                                          青海盐湖工业股份有限公司 2014 年半年度报告全文23、无形资产(1)无形资产情况
                                                                                               单位: 元
            项目           期初账面余额        本期增加            本期减少           期末账面余额
    一、账面原值合计              972,220,056.49       940,501.50                             973,160,557.99
    1、土地使用权                 222,605,678.89       461,869.00                             223,067,547.89
    2、管理软件                     9,860,932.31       478,632.50                              10,339,564.81
    3、石灰石采矿权                18,848,500.00                                               18,848,500.00
    4、粘土矿采矿权                  864,600.00                                                  864,600.00
    5、水资源开采权                 3,586,441.69                                                3,586,441.69
    6、非专利技术                  64,969,771.21     &