华茂股份(000850)公告正文

华茂股份:2014年半年度报告

公告日期:2014-08-26

                    安徽华茂纺织股份有限公司 2014 年半年度报告全文安徽华茂纺织股份有限公司
    2014 年半年度报告
         2014-017
      2014 年 08 月
                                       安徽华茂纺织股份有限公司 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。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人詹灵芝、主管会计工作负责人左志鹏及会计机构负责人(会计主管人员)王章宏声明:保证本半年度报告中财务报告的真实、准确、完整。
                                                                                     安徽华茂纺织股份有限公司 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 .......................................................................................................................... 19第五节 重要事项 .............................................................................................................................. 26第六节 股份变动及股东情况 .......................................................................................................... 30第七节 优先股相关情况 .................................................................................................................. 30第八节 董事、监事、高级管理人员情况 ...................................................................................... 31第九节 财务报告 .............................................................................................................................. 33第十节 备查文件目录 .................................................................................................................... 146
                                               安徽华茂纺织股份有限公司 2014 年半年度报告全文
                                 释义
                释义项   指                              释义内容
    公司、本公司或华茂股份   指   安徽华茂纺织股份有限公司
    中国证监会               指   中国证券监督管理委员会
    安徽证监局               指   中国证券监督管理委员会安徽证监局
    深交所                   指   深圳证券交易所
    《公司法》               指   《中华人民共和国公司法》
    《证券法》               指   《中华人民共和国证券法》
    元、万元                 指   人民币元、人民币万元
    本报告期                 指   2014 年 1 月 1 日至 2014 年 6 月 30 日
                                                                  安徽华茂纺织股份有限公司 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                 华茂股份                             股票代码                000850
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           安徽华茂纺织股份有限公司
    公司的中文简称(如有)   华茂股份
    公司的外文名称(如有)   ANHUI HUAMAO TEXTILE COMPANY LIMITED
    公司的外文名称缩写(如有)HUAMAO     SHARE
    公司的法定代表人         詹灵芝二、联系人和联系方式
                                                 董事会秘书                           证券事务代表
    姓名                                 左志鹏                                罗朝晖
    联系地址                             安徽省安庆市纺织南路 80 号            安徽省安庆市纺织南路 80 号
    电话                                 (0556)5919818                       (0556)5919977
    传真                                 (0556)5919819                       (0556)5919978
    电子信箱                             zzp9818@126.com                       luo0850@163.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 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。
                                                              安徽华茂纺织股份有限公司 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。
                                                                 安徽华茂纺织股份有限公司 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)                                913,686,813.32               981,598,748.03                    -6.92%
    归属于上市公司股东的净利润(元)               27,008,987.28               175,718,608.99                   -84.63%归属于上市公司股东的扣除非经常性损
                                               16,826,145.23                12,822,010.73                    31.23%益的净利润(元)
    经营活动产生的现金流量净额(元)              143,771,870.64                25,250,341.29                   469.39%
    基本每股收益(元/股)                                    0.029                      0.186                   -84.41%
    稀释每股收益(元/股)                                    0.029                      0.186                   -84.41%
    加权平均净资产收益率                                   0.98%                        6.07%                    -5.09%
                                                                                             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)                                5,956,843,191.70              6,166,016,132.26                   -3.39%
    归属于上市公司股东的净资产(元)            2,659,490,737.06              2,974,051,905.03                  -10.58%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)                4,115,023.43
                                                                安徽华茂纺织股份有限公司 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
                                                                      9,764,837.62一标准定额或定量享受的政府补助除外)除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及
                                                                        40,121.95处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    除上述各项之外的其他营业外收入和支出                                   225,532.82
    减:所得税影响额                                                      1,410,358.61
       少数股东权益影响额(税后)                                     2,552,315.16
    合计                                                                 10,182,842.05             --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用公司报告期不存在将根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义、列举的非经常性损益项目界定为经常性损益的项目的情形。
                                                        安徽华茂纺织股份有限公司 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,国际形势错综复杂,国内改革发展任务十分繁重, 我国宏观经济运行处在前期高速增长的换挡期、转型升级的爬坡期和前面高投入的消化期的结合处。中国纺织行业发展面临着严峻的挑战,内外棉价差依然存在,生产成本、劳动力成本等要素不断上升,同时却面临着产能过剩和来自东南亚发展中国家国际竞争的压力。面对当前复杂的经济形势,公司董事会长期坚持改革不放松,加大企业结构调整,深化企业管理,企业组织形式进一步扁平化,努力提高效率;持续推进信息化工作,推进节能降耗,推进技术创新和新产品开发,在面料设计上继续侧重绿色环保面料、功能性面料、差异化等新型纤维的研发,生产低耗、智慧和绿色的优质产品;加大信息化建设,促进“两化”融合,并作为工业转型升级的关键环节,利用现代信息技术,通过信息资源的深入开发和广泛利用,不断提高生产、经营、管理、决策的效率和水平,进而提高企业经济效益和企业竞争力,实现企业生产过程的自动化、管理方式的网络化、决策支持的智能化和商务运营的电子化;依托金融资本为支撑发展产业资本,不断开发国内、国际市场。
    目前公司在证券和私募股权(PE)投资方面获益逐渐显露,除以前年度上市的广发证券、徽商银行(H股)、伊禾农品在深圳主板、香港和新三板挂牌外,目前公司参股的国泰君安证券股份有限公司和公司全资子公司安徽华茂产业投资有限公司参股的上海网达软件股份有限公司已进行了预披露,新疆利华棉业股份有限公司也在积极准备IPO相关资料;公司参股的其他股权投资项目目前运行稳健,对各项目进行专人跟进和管理。
    公司投资的湖南省浏阳市鑫磊矿业有限公司和云南省昆明市东川区老明槽矿业有限公司两处矿业在2012-2013年度进行了整改,完善了基础设施建设,陆续取得了环保部门验收批复和安监部门安全生产许可;于2014年5、6月份分别投入运营,产品采取招标发售形式,销售正常,目前两处矿企正在对矿山设备和选矿工艺进行优化,力争早日达产。
    报告期内,公司开发的双层异位方格布获2014中国国际面料设计大赛暨2015春夏中国流行面料入围评审优秀奖,并获得2015春夏中国流行面料入围企业。高支超细旦天丝棉色织商务衬衫系列面料生产工艺技术通过安徽省科技成果鉴定。2014年上半年公司开发新品种760只,其中原创性新产品50只;公司现有38项国家专利技术,其中实用新型专利33项,发明专利5项。
    报告期内,公司实现营业收入91,368.68万元,同比下降6.92%,归属母公司净利润2,700.90万元,同比下降84.63%。基本每股收益0.029元,每股净资产2.82元。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
                                                                         安徽华茂纺织股份有限公司 2014 年半年度报告全文
    营业收入             913,686,813.32      981,598,748.03         -6.92%
    营业成本             820,230,462.35      933,308,902.87        -12.12%
    销售费用               9,998,985.15       12,370,628.17        -19.17%
    管理费用              46,263,128.71       41,778,157.04        10.74%
                                                                         财务费用本年金额比上年金额上升 62.84%,主要原
    财务费用              71,826,531.01       44,109,292.07        62.84%
                                                                         因是上年同期公司产生的汇兑收益金额较大所致。
                                                                         所得税费用本年金额比上年金额下降 77.60%,主要
    所得税费用             6,448,297.56       28,790,738.90        -77.60% 原因是本年公司利润总额下降,相应应纳税所得额
                                                                         下降,故计提的所得税费用下降。
    研发投入              22,235,394.35       27,815,682.37        -20.06%
                                                                         经营活动产生的现金流量净额上升 469.39%,主要经营活动产生的
                     143,771,870.64       25,250,341.29       469.39% 原因是本期采购支付的现金有所减少以及支付税费现金流量净额
                                                                         的现金减少所致。
                                                                         投资活动产生的现金流量净额下降 143.80%,主要
    投资活动产生的                                                           原因一是上期处置部分广发证券收回的现金较多;
                    -172,721,598.90      394,383,588.11       -143.80%
    现金流量净额                                                             二是子公司佰斯特公司的新建项目支付的投资金额
                                                                         较大所致。
                                                                         筹资活动产生的现金流量净额增加 118.04%,主要筹资活动产生的
                      75,955,675.15     -420,922,670.35       118.04% 原因一是本期借款比上期增加,二是上期公司偿还现金流量净额
                                                                         债务所支付的现金较多所致。
                                                                         现金及现金等价物增加 2212.84%,主要原因一是本
    现金及现金等价                                                           期借款比上期增加,二是上期公司偿还债务所支付
                      46,998,232.80        -2,224,406.60     2,212.84%
    物净增加额                                                               的现金较多,三是本期采购支付的现金有所减少以
                                                                         及支付税费的现金减少。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
    纺织                852,376,801.51    767,751,138.74            9.93%            -8.89%           -14.89%        6.35%
                                                                 安徽华茂纺织股份有限公司 2014 年半年度报告全文分产品
    纱 线                390,816,625.56   346,586,877.55   11.32%          -30.15%         -34.22%          5.49%
    布                   452,416,951.77   410,998,092.13    9.16%           24.02%          12.41%          9.38%
    其他                   9,143,224.18    10,166,169.06   -11.19%         -18.76%           5.98%        -25.95%分地区
    中国地区             696,730,676.23   627,317,773.17    9.96%           -6.16%         -12.29%          6.29%
    欧洲地区              97,938,273.40    88,242,384.33    9.90%            0.21%          -6.48%          6.45%
    亚洲地区              57,707,851.88    52,190,981.24    9.56%          -39.50%         -43.61%          6.59%四、核心竞争力分析
       安徽华茂纺织股份有限公司经过多年的发展,现已拥有纺纱、织造(色织)、印染、服装等较完整的产业链,在品牌、装备、技术及政策方面形成了较强的竞争优势。
       1、品牌优势
       公司坚持走“技术引领、品牌效益型”发展之路,成为全国纺织行业的排头兵企业和一面旗帜。2007年华茂荣获中国棉纺织行业协会授予的全国唯一“中国棉纺织精品生产基地”称号,是首批“安徽省创新型企业”和首批“全国纺织技术创新示范企业”,连续多年跻身棉纺行业企业竞争力10强。在中国社科院首次发布的“中国企业品牌竞争力指数(CBI)”报告中,公司位列中国纺织企业品牌竞争力第一。
       2、装备优势
       公司坚持实施结构调整、推动产业升级,淘汰落后生产能力,注重新技术、新装备对传统纺织业的改造和渗透,实施了全方位的能源智能化管理,引进了如自动穿筘机、细落联等全自动生产设备;高档面料项目采用国际一流的印染、后整理设备及工艺,将突破我国高档面料工艺技术瓶颈,实现替代进口目标,企业的信息化、自动化水平大幅提升,为企业产业链延伸和进一步提高企业综合竞争力增强新的动力。
       3、技术优势
       公司各项技术指标均处在国际先进水平和国内领先水平,在服装设计、面料研发、纱线生产、节能减排等方面拥有自己的核心技术。Ne600纯棉特细精梳纱的纺制成功,标志着华茂纺纱科技水平与创新能力处于国际领先地位;无上浆坯布的生产,实现了我国环保面料工艺技术上的一大突破。公司技术中心获国家认定企业技术中心。公司“乘风”牌精梳纱线和“银波”牌高档坯布双双荣获“中国名牌产品”称号。瞄准国际品牌,引进意大利等国优秀管理团队和面料设计师,充分提升产品附加值,公司有多个系列品种先后荣获全国纺织新产品“优秀创新奖”、“最佳设计奖”等奖项。三年内,公司主持、参加国家及行业标准制订18项,承担了两项“国家科技支撑计划项目”的课题研究。公司现有38项专利获得国家授权,其中发明专利5项。
       4、产业链优势
       公司树立推结构调整、促产业升级理念;通过合资、合作、换股等方式,集聚国内外优质资源,建立了自己的棉花基地,与意大利、德国、瑞士、日本、香港等国家和地区的优势企业合作,引进了国际高端
                                                                            安徽华茂纺织股份有限公司 2014 年半年度报告全文
    的印染等企业,从棉花——纱线——服装零售,建成了一条完整纺织主业优质产业链价值体系,实现了少
    投入、多产出、走高端的国际价值态势。
       5、资金优势
       公司拥有良好的资产结构,资产负债率一直控制在较低水平。长期以来,公司与金融机构保持良好合
    作关系,拥有十分充裕的后备银行授信资源。公司坚持严格的资金管理制度,资金实行统一管理,为促进
    企业不断发展提供有力保障。
       6、政策支持优势
       纺织行业是国家产业振兴规划扶持的重点行业之一。《纺织工业调整和振兴规划》要求纺织业加快淘
    汰落后产能,对优势骨干企业兼并重组困难企业给予优惠支持,有利于整个纺织业的调整与升级。2010年
    1月21日国务院正式批复《皖江城市带承接产业转移示范区规划》,规划提出以华茂为龙头,把安庆建设
    成全国重要的轻纺基地。安庆市委、市政府明确提出了建设轻纺基地的规划,支持华茂发挥技术、质量、
    管理和品牌优势,做强做大。
    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
                               8,130,000.00                                        58,250,000.00                         -86.04%
                                                          被投资公司情况
                                                                                                   上市公司占被投资公司权益
                   公司名称                                      主要业务
                                                                                                                 比例
                                              纺织品生产,销售,自营本公司生产的出口业务,
    安徽华茂振阳投资有限公司                                                                                               30.00%
                                              城镇建设项目投资,咨询及管理服务。
                                              服装、皮件及鞋类、饰物和精品、太阳镜、香水及
    上海华茂恩逖艾世服饰有限公司                                                                                           50.00%
                                              化妆品等产品的商业零售;自营商品进出口业务。
    (2)持有金融企业股权情况
    √ 适用 □ 不适用
            公司 最初投资成本 期初持股数 期初持           期末持股数      期末持                      报告期损益    会计核算 股份
    公司名称                                                                          期末账面值(元)
            类别      (元)       量(股)      股比例    量(股)       股比例                        (元)          科目   来源
    广发证券股 证券                                                                                                     可供出售 受让、
                    50,000,000.00 128,930,000     2.18%    128,930,000     2.18% 1,263,642,930.00 25,786,000.00
    份有限公司 公司                                                                                                     金融资产 增发
                                                                               安徽华茂纺织股份有限公司 2014 年半年度报告全文国泰君安证
             证券                                                                                                        长期股权
    券股份有限           79,416,611.00 95,299,933      1.56%    95,299,933    1.56%           96,570,598.76   4,764,996.65                发起
             公司                                                                                                        投资公司
    徽商银行股 商业                                                                                                          可供出售
                    78,700,000.00     64,988,100   0.79%    64,988,100    0.79%           18,017,092.40 10,138,146.72                 发起
    份有限公司 银行                                                                                                          金融资产安庆振风典
                                                                                                                         长期股权
    当有限责任 其他       2,000,000.00     2,000,000 19.97%         2,000,000 19.97%           2,000,000.00                               发起
                                                                                                                         投资公司
    合计                210,116,611.00 291,218,033      --     291,218,033     --           1,380,230,621.16 40,689,143.37      --          --
    (3)证券投资情况
    √ 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
    证券品种 证券代码 证券简称                                                                                               股份来源
                                     成本(元)数量(股) 比例     数量(股) 比例          值(元) 益(元)      科目
                                                                                                                 交易性金
    股票      002726     龙大肉食      4,895.00       500   0.00%         500      0.00% 8,530.00 3,635.00                   网上申购
                                                                                                                 融资产
    合计                               4,895.00       500   --            500       --        8,530.00 3,635.00      --           --
    证券投资审批董事会公告披露
                                     2014 年 03 月 18 日
    日期
    证券投资审批股东会公告披露
    日期(如有)
    持有其他上市公司股权情况的说明
    √ 适用 □ 不适用
    本报告期末,公司持有广发证券股份有限公司股份128,930,000股,持股比例2.18%;持有徽商银行股份有
    限公司股份64,988,100股,持股比例0.79%;持有上海伊禾农品科技发展股份有限公司2,517,500股,持股
    比例2.40%。
    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。
                                                    安徽华茂纺织股份有限公司 2014 年半年度报告全文(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(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
                                                                                                                          安徽华茂纺织股份有限公司 2014 年半年度报告全文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
    公司名称      公司类型 所处行业                  主要产品或服务                   注册资本       总资产          净资产         营业收入        营业利润        净利润
    安徽华泰纺织有                         各类坯布面料的生产、加工、销售;纺织设备及配
                   子公司   制造业                                                    36,0000000   491,617,550.33 434,322,109.18 292,620,856.99     8,004,909.45    6,035,429.07
    限公司                                 件的技术研究与开发
    安徽华意制线有                         各类纱线、纺织品的生产、加工、销售;纺织设备
                   子公司   制造业                                                    3,2000000     23,058,621.72   18,362,533.24   67,481,834.41 -1,557,121.17 -1,556,716.17
    限公司                                 及配件的技术研究与开发安徽华茂产业投
                   子公司   投资管理 企业资产投资及管理服务                           27,0000000   279,590,026.94 277,428,999.30                      621,460.08     621,460.08资有限公司
                                       纺织品生产、销售、出口;纺织、印染助剂生产、安徽华茂纺织(潜
                   子公司   制造业     销售、出口;纺织设备及配件销售;棉花及农副产 10,0000000     204,799,777.12 126,328,065.62 114,228,591.69 -1,235,844.48         -26,648.17山)有限公司
                                       品加工、收购
                                       棉、毛、麻、丝及人造纤维的纯棉、混纺纱线、织新疆华茂阿拉尔
                   子公司   制造业     物、针织品、服装、印染加工;纺织设备及配件、 10,0000000     197,403,951.72   77,808,347.00   20,785,762.68 -9,464,385.24 -4,999,774.08纺织有限公司
                                       家用纺织品销售;棉花收购
                                       纱线染色;高档织物面料的织染及后整理加工;纺
    安徽华茂织染有                                                                                                                                      -15,118,915.0 -14,162,319.7
                   子公司   制造业     织品生产和销售; 纺织用助剂、油剂、染化料的研 20,0000000     380,382,092.93 162,025,558.52    69,474,717.56
    限公司                                                                                                                                                          2               4
                                       发和加工(不含危化品)安庆元鸿矿业投
                   子公司   投资管理 对矿产资源的投资及股权管理                       45,0000000   525,063,580.52 449,471,399.52                          101.10         101.10资有限公司安庆华茂佰斯特
    纺织科技有限公 子公司       制造业     各种高档面料的研发、设计、加工、生产销售       8,2000000    256,689,459.15   78,504,137.50      239,599.20 -1,954,883.99 -1,846,809.23司
    安徽华茂经纬新 子公司       制造业     生产、加工和销售各类纱线、纺织品;纺织设备及 5,0000000      296,810,075.21   -32,103,991.70 119,878,714.83 -10,558,111.0 -10,504,220.5
                                                                                                                      安徽华茂纺织股份有限公司 2014 年半年度报告全文
    型纺织有限公司                     配件的技术研究和开发                                                                                                   5              0安庆华维产业用
                 子公司   制造业   各类产业用布原料及制品开发、生产、加工、销售 3,0000000       36,803,291.32   35,742,656.38   13,181,908.28   3,641,513.13   3,149,312.69布科技有限公司
    浏阳市鑫磊矿业                     铜矿石、锌矿石销售(法律、行政法规禁止的不得
                 子公司   制造业                                                  12,5000000   173,315,135.88 123,037,296.35                    -612,315.97    -631,839.17
    开发有限公司                       经营;涉及行政许可的凭许可证经营)
    昆明市东川区老                     铜矿开采;湿法铜冶炼;铜矿浮选销售(以上经营
    明槽矿业有限公 子公司     制造业   范围中涉及国家法律、行政法规规定的专项审批, 12,5000000     138,997,933.75 100,323,780.54     8,304,874.01 -3,104,953.79 -2,746,953.79
    司                                 按审批的项目和时限开展经营活动)
                                                              安徽华茂纺织股份有限公司 2014 年半年度报告全文5、非募集资金投资的重大项目情况√ 适用 □ 不适用
                                                                                                 单位:万元
         项目名称      计划投资总额 本报告期投入金额 截至报告期末累计实际投入金额 项目进度 项目收益情况佰斯特染色车间及综合
                              21,241            584.36                     18,725.17   88.00%楼工程
    鑫磊矿井工程                                    801.73                      8,210.26
    老明槽矿井工程                                  497.92                      1,644.57高级医用复合材料非织
                               2,250             81.34                      1,512.33   70.00%造布生产项目二期工程
    合计                          23,491           1,965.35                    30,092.33    --         --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 □ 不适用公司近3年(含报告期)的利润分配预案或方案及资本公积金转增股本预案或方案情况
       2011年度股利分配方案为:以公司2011年末总股本943,665,009股为基数,向全体股东以未分配利润按每10股现金红利0.5元(含税),共计派发分红总计47,183,250.50元。
       2012年度股利分配方案为:以公司2012年末总股本943,665,009股为基数,向全体股东以未分配利润按每10股现金红利0.5元(含税),共计派发分红总计47,183,250.42元。
       2013年度股利分配预案为:以公司2013年末总股本943,665,009股为基数,向全体股东以未分配利润按每10股现金红利0.5元(含税),共计派发分红总计47,183,250.45元。
                                          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:                         是
                                                               安徽华茂纺织股份有限公司 2014 年半年度报告全文
    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,其合法权益是否得到了充分保护:是
    现金分红政策进行调整或变更的,条件及程序是否合规、透明:              不适用十、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。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
    2014 年 01 月 1 日                                                                  生产经营、投资情况、公
                     公司           电话沟通       个人             社会公众
    至 06 月 30 日                                                                      司发展情况
                                                      安徽华茂纺织股份有限公司 2014 年半年度报告全文
                                     第五节 重要事项一、公司治理情况
    公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《深圳证券交易所主板上市公司规范运作指引》、《公司章程》及其他相关法律、法规及规章的要求,努力完善公司法人治理结构,规范公司运作,提高公司治理水平。根据中国证监会发布的有关上市公司治理的规范性文件要求,公司已建立健全一整套行之有效的内部管理制度和治理体系。公司将持续深入开展公司治理活动、加强公司治理建设、不断完善内控体系,确保公司规范运作和稳健发展。
    报告期内,公司治理的实际情况符合《上市公司治理准则》和中国证监会发布的有关上市公司治理的规范性文件要求。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。
                                         安徽华茂纺织股份有限公司 2014 年半年度报告全文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。七、重大关联交易
                                                                                                                           安徽华茂纺织股份有限公司 2014 年半年度报告全文1、与日常经营相关的关联交易√ 适用 □ 不适用
                                     关联交 关联交 关联交易 关联交 关联交易金 占同类交易 关联交易            可获得的同
    关联交易方          关联关系                                                                                            披露日期                   披露索引
                                     易类型 易内容 定价原则 易价格 额(万元) 金额的比例 结算方式            类交易市价
                                                                                                                                       2013 年年度股东大会决议公告、公告编号:
    安徽华鹏纺织有                       采购货 纱、线、                市场                                                  2014 年 04
                    联营企业                               市场               3,898.86      4.72% 开票结算                             2014-011、在《中国证券报》和《证券时报》
    限公司                                 物       电                  价格                                                  月 10 日
                                                                                                                                       及巨潮资讯网(www.cninfo.com.cn)
                                                                                                                                       2013 年年度股东大会决议公告、公告编号:
    安徽华茂进出口 同受安徽华茂集        采购货                         市场                                                  2014 年 04
                                              纱、线       市场               3,840.81      4.65% 开票结算                             2014-011、在《中国证券报》和《证券时报》
    有限责任公司        团有限公司控制     物                           价格                                                  月 10 日
                                                                                                                                       及巨潮资讯网(www.cninfo.com.cn)
                                                                                                                                       2013 年年度股东大会决议公告、公告编号:
    安庆市纺润包装                       采购货                         市场                                                  2014 年 04
                    同受母公司控制             辅料        市场                 587.72     11.22% 开票结算                             2014-011、在《中国证券报》和《证券时报》
    有限公司                               物                           价格                                                  月 10 日
                                                                                                                                       及巨潮资讯网(www.cninfo.com.cn)
                                                                                                                                       2013 年年度股东大会决议公告、公告编号:
    德生印染(安庆)                     采购货                         市场                                                  2014 年 04
                联营企业                      加工费       市场                  408.2            开票结算                             2014-011、在《中国证券报》和《证券时报》
    有限公司                               物                           价格                                                  月 10 日
                                                                                                                                       及巨潮资讯网(www.cninfo.com.cn)
                                                                                                                                       2013 年年度股东大会决议公告、公告编号:
    安徽华茂进出口 同受安徽华茂集        销售货                         市场                                                  2014 年 04
                                              纱、线等     市场               6,864.68      8.25% 开票结算                             2014-011、在《中国证券报》和《证券时报》
    有限责任公司        团有限公司控制     物                           价格                                                  月 10 日
                                                                                                                                       及巨潮资讯网(www.cninfo.com.cn)
                                              纱、线、                                                                                 2013 年年度股东大会决议公告、公告编号:
    安徽华鹏纺织有                       销售货                         市场                                                  2014 年 04
                    联营企业                  辅料、水     市场               4,440.43      5.21% 开票结算                             2014-011、在《中国证券报》和《证券时报》
    限公司                                 物                           价格                                                  月 10 日
                                              电、汽                                                                                   及巨潮资讯网(www.cninfo.com.cn)
    合计                                                        --        --      20,040.7     --         --         --            --                        --
    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 公司在年初预计 2014 年日常关联交易公告中预计全年采购新疆利华棉业有限公司棉花 2.5 亿元,2014 年上半年由于公司主要
    的,在报告期内的实际履行情况(如有)                     购买国家拍储棉,截止 2014 年 06 月 30 日未采购利华棉业棉花。交易价格与市场参考价格差异较大的原因(如适用) 无。
                                                              安徽华茂纺织股份有限公司 2014 年半年度报告全文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。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 √ 不适用公司报告期不存在承包情况。(3)租赁情况□ 适用 √ 不适用公司报告期不存在租赁情况。
                                                                      安徽华茂纺织股份有限公司 2014 年半年度报告全文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)
                                               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)
    新疆华茂阿拉尔纺 2013 年 04                 2013 年 10 月
                                    1,000                             500 一般保证       365 天     否          否
    织有限公司          月 20 日                25 日
    新疆华茂阿拉尔纺 2013 年 04                 2013 年 10 月
                                     500                              500 一般保证       182 天     否          否
    织有限公司          月 20 日                31 日
    新疆华茂阿拉尔纺 2014 年 03                 2014 年 03 月
                                     500                              300 一般保证       182 天     否          否
    织有限公司          月 20 日                25 日
    新疆华茂阿拉尔纺 2012 年 04                 2012 年 06 月
                                                                      500 一般保证        928 天    否          否
    织有限公司          月 25 日                05 日
    新疆华茂阿拉尔纺 2012 年 04                 2013 年 01 月
                                                                      280 一般保证        695 天    否          否
    织有限公司          月 25 日                24 日
    新疆华茂阿拉尔纺 2012 年 04                 2013 年 07 月
                                                                      500 一般保证        530 天    否          否
    织有限公司          月 25 日                18 日
    新疆华茂阿拉尔纺 2012 年 04                 2013 年 10 月
                                                                      400 一般保证       418 天     否          否
    织有限公司          月 25 日                28 日
    新疆华茂阿拉尔纺 2012 年 04                 2013 年 12 月
                                                                      125 一般保证       367 天     否          否
    织有限公司          月 25 日                18 日
    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
                                                    82,000                                                           3,205
    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
                                                    97,000                                                           3,205
    保额度合计(B3)                                             余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                     报告期内担保实际发生额合
                                                    82,000                                                           3,205
    (A1+B1)                                                    计(A2+B2)
    报告期末已审批的担保额度合                                   报告期末实际担保余额合计
                                                    97,000                                                           3,205
    计(A3+B3)                                                  (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                           1.21%其中:
                                                             安徽华茂纺织股份有限公司 2014 年半年度报告全文采用复合方式担保的具体情况说明(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。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 √ 不适用公司报告期不存在公司或持股 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。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
    1、公司实际控制人安庆市人民政府国有资产监督管理委员会(安庆市经济和信息化委员会,以下简称―安庆市经信委‖)以经信国资[2013]398号文《关于安徽华茂集团有限公司国有股权无偿划转至安庆市城市建设投资发展(集团)有限公司持有的批复》,将其持有的华茂集团48.28%股权通过国有股权无偿划转的
                                                      安徽华茂纺织股份有限公司 2014 年半年度报告全文方式划入至其下属全资子公司安庆市城市建设投资发展(集团)有限公司(以下简称―城投集团‖),华茂集团已按照安庆经信委上述批复等相关文件于2013年12月31日完成了本次国有股权无偿划转的工商注册变更登记。本次国有股权无偿划转后,城投集团成为华茂集团的直接控股股东。详见2014年1月03日《安徽华茂纺织股份有限公司关于实际控制人将控股股东国有股权无偿划转的进展公告》(公告编号:2014-002)。
    2、公司已于2014年4月14日按时支付了本期公司债券2013-2014年度计息期间的应付利息52,920,000.00元(含税),详见2014年4月3日《安徽华茂纺织股份有限公司―12华茂债‖2014年付息公告》(公告编号:2014-010)。
    3、2014年6月经联合信用评级有限公司对公司―12华茂债‖发行的信用状况进行了跟踪评级。经联合信用评级评级委员会审定,公司2013年度企业主体长期信用等级为AA,评级展望为―稳定‖;公司发行的―12华茂债‖公司债券的信用等级为AA。
                                                                  安徽华茂纺织股份有限公司 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
    一、有限售条件股份       511,636      0.05%                                  -8,822    -8,822    502,814       0.05%
    3、其他内资持股          511,636      0.05%                                  -8,822    -8,822    502,814       0.05%
       境内自然人持股    511,636      0.05%                                  -8,822    -8,822    502,814       0.05%
                        943,153,3                                                               943,162,1
    二、无限售条件股份                   99.95%                                   8,822    8,822                  99.95%
                                73                                                                       95
                        943,153,3                                                               943,162,1
    1、人民币普通股                      99.95%                                   8,822    8,822                  99.95%
                                73                                                                       95
                        943,665,0                                                               943,665,0
    三、股份总数                         100.00%                                                                  100.00%
                                09                                                                       09股份变动的原因√ 适用 □ 不适用报告期内,在任公司高管,按规定,持有股权的75%予以冻结;2013年12月28日新任董事戴黄清先生持有的35,289股在任职半年内冻结,于2014年06月30日前解禁25%。股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用
                                                                                                                            安徽华茂纺织股份有限公司 2014 年半年度报告全文二、公司股东数量及持股情况
                                                                                                                                                                   单位:股
    报告期末普通股股东总数                                              56,000 报告期末表决权恢复的优先股股东总数(如有)(参见注 8)                                             0
                                                              持股 5%以上的股东或前 10 名股东持股情况
                                                                                                                           持有有限售   持有无限售         质押或冻结情况
                                                                                                报告期末持 报告期内增
                           股东名称                              股东性质        持股比例                                  条件的股份   条件的股份
                                                                                                 股数量       减变动情况                              股份状态       数量
                                                                                                                             数量         数量
    安徽华茂集团有限公司                                          国有法人                 46.40% 437,860,568                               437,860,568 质押           218,930,283
    天津泰达股权投资基金管理有限公司                              境内非国有法人            1.85% 17,500,000                                 17,500,000
    武汉五洲物业发展有限公司                                      境内非国有法人            0.29%     2,725,008                               2,725,008
    黄文俊                                                        境内自然人                0.24%     2,252,283                               2,252,283
    武汉市信德置业投资发展有限公司                                境内非国有法人            0.23%     2,146,378                               2,146,378
    沈志径                                                        境内自然人                0.19%     1,806,854                               1,806,854
    陈希                                                                                    0.17%     1,636,050                               1,636,050中国农业银行股份有限公司-中证 500 交易型开放式指数证券投资
                                                              境内非国有法人            0.16%     1,480,121                               1,480,121基金
    徐永浩                                                        境内自然人                0.16%     1,474,000                               1,474,000
    何建英                                                        境内自然人                0.15%     1,400,000                               1,400,000
    战略投资者或一般法人因配售新股成为前 10 名股东的情况(如有)(参见注 3)        无。
                                                                                ①本公司第一大股东与其他股东之间无关联关系,也不属于《上市公司股东持股变动信息披露
    上述股东关联关系或一致行动的说明                                                管理办法》规定的一致行动人;②公司未知其他无限售条件股东之间是否存在关联关系或属于
                                                                                《上市公司股东持股变动信息披露管理办法》规定的一致行动人。
                                                                  前 10 名无限售条件股东持股情况
                             股东名称                                    报告期末持有无限售条件股份数量                                    股份种类
                                                                                                                   安徽华茂纺织股份有限公司 2014 年半年度报告全文
                                                                                                                   股份种类                      数量
    安徽华茂集团有限公司                                                                           437,860,568 人民币普通股                                 437,860,568
    天津泰达股权投资基金管理有限公司                                                                17,500,000 人民币普通股                                  17,500,000
    武汉五洲物业发展有限公司                                                                         2,725,008 人民币普通股                                   2,725,008
    黄文俊                                                                                           2,252,283 人民币普通股                                   2,252,283
    武汉市信德置业投资发展有限公司                                                                   2,146,378 人民币普通股                                   2,146,378
    沈志径                                                                                           1,806,854 人民币普通股                                   1,806,854
    陈希                                                                                             1,636,050 人民币普通股                                   1,636,050
    中国农业银行股份有限公司-中证 500 交易型开放式指数证券投资基金                                  1,480,121 人民币普通股                                   1,480,121
    徐永浩                                                                                           1,474,000 人民币普通股                                   1,474,000
    何建英                                                                                           1,400,000 人民币普通股                                   1,400,000
                                                                    ①本公司第一大股东与其他股东之间无关联关系,也不属于《上市公司股东持股变动信息披露管理办法》前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和前 10
                                                                    规定的一致行动人;②公司未知其他无限售条件股东之间是否存在关联关系或属于《上市公司股东持股变名股东之间关联关系或一致行动的说明
                                                                    动信息披露管理办法》规定的一致行动人。
    前十大股东参与融资融券业务股东情况说明(如有)(参见注 4)          无。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。
                                                              安徽华茂纺织股份有限公司 2014 年半年度报告全文三、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。
                                          安徽华茂纺织股份有限公司 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
                                                                                                                       安徽华茂纺织股份有限公司 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
                                                任职 期初持股数 本期增持股         本期减持股份 期末持股数 期初被授予的限制 本期被授予的限制 期末被授予的限制性
    姓名                     职务
                                                状态   (股)       份数量(股)   数量(股)       (股)       性股票数量(股) 性股票数量(股)   股票数量(股)
    詹灵芝     董事长                               现任     95,575                                       95,575
    王功著     董事、总经理                         现任    147,575                                      147,575
    倪俊龙     董事、常务副总经理                   现任     95,577                                       95,577
    左志鹏     董事、副总经理、财务总监、董事会秘书 现任     95,577                                       95,577
    戴黄清     董事、副总经理                       现任     35,289                                       35,289
    杨纪朝     独立董事                             现任            0                                            0
    张传明     独立董事                             现任            0                                            0
    徐卫林     独立董事                             现任            0                                            0
    陈结淼     独立董事                             现任            0                                            0
    刘春西     监事                                 现任     44,000                                       44,000
    关辉       监事                                 现任     25,289                                       25,289
    翟宜城     监事                                 现任            0                                            0
    吴德庆     监事                                 现任     35,963                                       35,963
    程志平     监事                                 现任            0                                            0
    胡孟春     副总经理                             现任     45,000                                       45,000
    合计                         --                   --    619,845               0                 0    619,845                    0                0                    0
                                                               安徽华茂纺织股份有限公司 2014 年半年度报告全文二、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 03 月 18 经六届董事会总经理提名增聘戴黄清先生为公司副总
    戴黄清          董事、副总经理 聘任
                                             日             经理。
                                                 安徽华茂纺织股份有限公司 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:安徽华茂纺织股份有限公司
                                                                                        单位:元
                              项目                  期末余额                 期初余额流动资产:
    货币资金                                           211,476,661.29           164,478,428.49
    结算备付金
    拆出资金
    交易性金融资产                                            8,530.00
    应收票据                                           109,946,091.02           186,381,334.30
    应收账款                                           184,109,219.60           136,649,016.07
    预付款项                                           175,832,977.00            69,403,997.50
    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                                            40,689,143.37
    其他应收款                                          14,693,105.58            31,050,786.55
    买入返售金融资产
    存货                                               389,329,948.93           333,117,253.89
    一年内到期的非流动资产
    其他流动资产                                           626,847.40              206,985.48
    流动资产合计                                           1,126,712,524.19          921,287,802.28
                         安徽华茂纺织股份有限公司 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          1,443,660,022.40         1,789,713,373.60
    持有至到期投资
    长期应收款
    长期股权投资                672,452,455.32           654,997,004.73
    投资性房地产
    固定资产                  1,863,291,141.79         1,957,162,801.52
    在建工程                    297,184,520.27           275,515,330.23
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                    538,724,778.12           551,514,258.44
    开发支出
    商誉                           632,324.64               632,324.64
    长期待摊费用                   344,358.52               459,144.88
    递延所得税资产               13,841,066.45            14,734,091.94
    其他非流动资产
    非流动资产合计                4,830,130,667.51         5,244,728,329.98
    资产总计                      5,956,843,191.70         6,166,016,132.26流动负债:
    短期借款                    926,934,353.01           867,201,743.94
    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                     41,616,783.75             5,000,000.00
    应付账款                    137,536,941.21           142,549,667.13
    预收款项                      8,636,519.34            10,695,540.16
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                  3,343,717.95            10,654,645.22
    应交税费                    -47,100,379.87           -45,701,127.10
                                                             安徽华茂纺织股份有限公司 2014 年半年度报告全文
    应付利息                                                         26,757,436.45             66,127,981.26
    应付股利
    其他应付款                                                      195,997,775.67            185,951,603.61
    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                                            2,800,000.00             42,800,000.00
    其他流动负债                                                     18,133,741.37             19,462,752.17
    流动负债合计                                                      1,314,656,888.88          1,304,742,806.39非流动负债:
    长期借款                                                        356,250,000.00            201,250,000.00
    应付债券                                                      1,230,227,895.23          1,228,824,669.29
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                                                   66,925,811.57            118,833,269.00
    其他非流动负债                                                  106,479,887.47            109,791,973.87
    非流动负债合计                                                    1,759,883,594.27          1,658,699,912.16
    负债合计                                                          3,074,540,483.15          2,963,442,718.55所有者权益(或股东权益):
    实收资本(或股本)                                              943,665,009.00            943,665,009.00
    资本公积                                                        335,550,807.32            629,937,712.14
    减:库存股
    专项储备
    盈余公积                                                        244,750,778.04            244,750,778.04
    一般风险准备
    未分配利润                                                    1,135,524,142.70          1,155,698,405.85
    外币报表折算差额
    归属于母公司所有者权益合计                                        2,659,490,737.06          2,974,051,905.03
    少数股东权益                                                    222,811,971.49            228,521,508.68
    所有者权益(或股东权益)合计                                      2,882,302,708.55          3,202,573,413.71
    负债和所有者权益(或股东权益)总计                                5,956,843,191.70          6,166,016,132.26
    法定代表人:詹灵芝                   主管会计工作负责人:左志鹏                      会计机构负责人:王章宏
                                     安徽华茂纺织股份有限公司 2014 年半年度报告全文2、母公司资产负债表编制单位:安徽华茂纺织股份有限公司
                                                                            单位:元
                             项目       期末余额                 期初余额流动资产:
    货币资金                                138,338,382.82            74,363,084.81
    交易性金融资产                                 8,530.00
    应收票据                                 59,941,583.35           132,292,856.29
    应收账款                                244,452,066.29           235,730,745.55
    预付款项                                137,447,195.86            59,444,800.79
    应收利息
    应收股利                                 40,689,143.37
    其他应收款                              233,164,370.69           266,123,114.53
    存货                                    182,797,408.48           202,284,430.40
    一年内到期的非流动资产
    其他流动资产                               329,917.37
    流动资产合计                              1,037,168,598.23           970,239,032.37非流动资产:
    可供出售金融资产                      1,443,660,022.40         1,789,713,373.60
    持有至到期投资
    长期应收款
    长期股权投资                          2,022,341,189.44         2,004,964,838.85
    投资性房地产
    固定资产                                675,908,244.05           718,005,848.09
    在建工程                                  1,391,102.15              807,947.80
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                 48,832,903.98            49,145,510.35
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                            8,052,323.06             8,945,348.55
                             安徽华茂纺织股份有限公司 2014 年半年度报告全文
    其他非流动资产
    非流动资产合计                    4,200,185,785.08         4,571,582,867.24
    资产总计                          5,237,354,383.31         5,541,821,899.61流动负债:
    短期借款                        836,934,353.01           753,701,743.94
    交易性金融负债
    应付票据
    应付账款                         20,238,729.18            31,890,183.37
    预收款项                         94,211,700.54            37,520,948.76
    应付职工薪酬                                               4,599,840.72
    应交税费                         -1,500,236.95              -869,622.58
    应付利息                         26,738,269.78            65,844,640.84
    应付股利
    其他应付款                       87,503,394.75           103,552,827.48
    一年内到期的非流动负债                                    25,000,000.00
    其他流动负债                     11,582,828.86            12,985,830.65
    流动负债合计                      1,075,709,039.17         1,034,226,393.18非流动负债:
    长期借款                        140,000,000.00           140,000,000.00
    应付债券                      1,230,227,895.23         1,228,824,669.29
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                   56,437,054.92           108,344,512.35
    其他非流动负债                   29,924,285.74            31,448,571.46
    非流动负债合计                    1,456,589,235.89         1,508,617,753.10
    负债合计                          2,532,298,275.06         2,542,844,146.28所有者权益(或股东权益):
    实收资本(或股本)              943,665,009.00           943,665,009.00
    资本公积                        325,574,498.64           619,719,847.16
    减:库存股
    专项储备
    盈余公积                        241,511,973.46           241,511,973.46
    一般风险准备
                                                                  安徽华茂纺织股份有限公司 2014 年半年度报告全文
    未分配利润                                                           1,194,304,627.15           1,194,080,923.71
    外币报表折算差额
    所有者权益(或股东权益)合计                                             2,705,056,108.25           2,998,977,753.33
    负债和所有者权益(或股东权益)总计                                       5,237,354,383.31           5,541,821,899.61
    法定代表人:詹灵芝                        主管会计工作负责人:左志鹏                         会计机构负责人:王章宏3、合并利润表编制单位:安徽华茂纺织股份有限公司
                                                                                                              单位:元
                             项目                                      本期金额                    上期金额
    一、营业总收入                                                            913,686,813.32              981,598,748.03
    其中:营业收入                                                        913,686,813.32              981,598,748.03
          利息收入
          已赚保费
          手续费及佣金收入
    二、营业总成本                                                            948,267,600.00            1,029,929,619.65
    其中:营业成本                                                        820,230,462.35              933,308,902.87
          利息支出
          手续费及佣金支出
          退保金
          赔付支出净额
          提取保险合同准备金净额
          保单红利支出
          分保费用
          营业税金及附加                                                    4,642,501.25                4,838,147.37
          销售费用                                                          9,998,985.15               12,370,628.17
          管理费用                                                         46,263,128.71               41,778,157.04
          财务费用                                                         71,826,531.01               44,109,292.07
          资产减值损失                                                      -4,694,008.47              -6,475,507.87
    加:公允价值变动收益(损失以―-‖号填列)                                    3,635.00
          投资收益(损失以―-‖号填列)                                   48,775,615.91              242,896,048.33
          其中:对联营企业和合营企业的投资收益                              3,330,644.85               30,233,324.16
          汇兑收益(损失以―-‖号填列)
    三、营业利润(亏损以―-‖号填列)                                         14,198,464.23              194,565,176.71
                                                                 安徽华茂纺织股份有限公司 2014 年半年度报告全文
    加:营业外收入                                                            15,100,189.45                 4,147,767.97
    减:营业外支出                                                              994,795.18                    179,630.78
          其中:非流动资产处置损失                                              777,491.71                     54,567.03
    四、利润总额(亏损总额以―-‖号填列)                                        28,303,858.50            198,533,313.90
    减:所得税费用                                                             6,448,297.56             28,790,738.90
    五、净利润(净亏损以―-‖号填列)                                            21,855,560.94            169,742,575.00
    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                                                27,008,987.28            175,718,608.99
    少数股东损益                                                              -5,153,426.34                 -5,976,033.99
    六、每股收益:                                                           --                            --
    (一)基本每股收益                                                               0.029                         0.186
    (二)稀释每股收益                                                               0.029                         0.186
    七、其他综合收益                                                         -294,145,348.52              -622,957,001.91
    八、综合收益总额                                                         -272,289,787.58              -453,214,426.91
    归属于母公司所有者的综合收益总额                                     -267,136,361.24              -447,238,392.92
    归属于少数股东的综合收益总额                                              -5,153,426.34                 -5,976,033.99
    法定代表人:詹灵芝                       主管会计工作负责人:左志鹏                           会计机构负责人:王章宏4、母公司利润表编制单位:安徽华茂纺织股份有限公司
                                                                                                                单位:元
                           项目                                       本期金额                      上期金额
    一、营业收入                                                             765,537,087.37                836,730,042.23
    减:营业成本                                                         693,451,508.61                796,407,416.84
        营业税金及附加                                                         3,278,993.66                 2,934,641.39
        销售费用                                                               4,555,137.06                 6,796,182.71
        管理费用                                                              18,969,007.14             19,712,223.82
        财务费用                                                              58,543,905.83             35,583,541.77
        资产减值损失                                                          -5,952,938.39                 -6,227,327.09
    加:公允价值变动收益(损失以―-‖号填列)                                     3,635.00
        投资收益(损失以―-‖号填列)                                        51,760,815.91            243,853,831.02
        其中:对联营企业和合营企业的投资收益                                   3,330,644.85             30,233,324.16
    二、营业利润(亏损以―-‖号填列)                                            44,455,924.37            225,377,193.81
    加:营业外收入                                                             7,068,142.92                 2,194,325.00
                                                                 安徽华茂纺织股份有限公司 2014 年半年度报告全文
    减:营业外支出                                                              777,491.71                    54,567.03
        其中:非流动资产处置损失                                                777,491.71                    54,567.03
    三、利润总额(亏损总额以―-‖号填列)                                        50,746,575.58            227,516,951.78
    减:所得税费用                                                             3,339,621.71             24,625,207.09
    四、净利润(净亏损以―-‖号填列)                                            47,406,953.87            202,891,744.69
    五、每股收益:                                                           --                            --
    (一)基本每股收益
    (二)稀释每股收益
    六、其他综合收益                                                         -294,145,348.52              -622,957,001.91
    七、综合收益总额                                                         -246,738,394.65              -420,065,257.22
    法定代表人:詹灵芝                       主管会计工作负责人:左志鹏                           会计机构负责人:王章宏5、合并现金流量表编制单位:安徽华茂纺织股份有限公司
                                                                                                                单位:元
                             项目                                     本期金额                      上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                                        1,077,460,629.20              1,176,199,113.94
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                                                             6,191,579.81                 3,678,524.82
    收到其他与经营活动有关的现金                                         150,057,564.88                 77,232,206.42
    经营活动现金流入小计                                                    1,233,709,773.89             1,257,109,845.18
    购买商品、接受劳务支付的现金                                         813,658,484.91                916,875,418.01
    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
                                                         安徽华茂纺织股份有限公司 2014 年半年度报告全文
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现金                              144,622,984.57           132,959,322.88
    支付的各项税费                                               46,118,724.49            98,349,817.31
    支付其他与经营活动有关的现金                                 85,537,709.28            83,674,945.69
    经营活动现金流出小计                                          1,089,937,903.25         1,231,859,503.89
    经营活动产生的现金流量净额                                      143,771,870.64            25,250,341.29二、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                                      2,722,982.59           238,041,963.06
    处置固定资产、无形资产和其他长期资产收回的现金净额             572,500.00            221,737,295.18
    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                                                           3,178,667.56
    投资活动现金流入小计                                              3,295,482.59           462,957,925.80
    购建固定资产、无形资产和其他长期资产支付的现金              147,146,411.46            60,119,337.69
    投资支付的现金                                               27,039,284.50             7,455,000.00
    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                                  1,831,385.53             1,000,000.00
    投资活动现金流出小计                                            176,017,081.49            68,574,337.69
    投资活动产生的现金流量净额                                     -172,721,598.90           394,383,588.11三、筹资活动产生的现金流量:
    吸收投资收到的现金
    其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金                                          891,828,228.21           797,595,132.75
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                            891,828,228.21           797,595,132.75
    偿还债务支付的现金                                          685,569,492.08         1,073,633,814.79
    分配股利、利润或偿付利息支付的现金                          130,303,060.98           144,883,988.31
    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
    筹资活动现金流出小计                                            815,872,553.06         1,218,517,803.10
                                                               安徽华茂纺织股份有限公司 2014 年半年度报告全文
    筹资活动产生的现金流量净额                                              75,955,675.15              -420,922,670.35
    四、汇率变动对现金及现金等价物的影响                                           -7,714.09               -935,665.65
    五、现金及现金等价物净增加额                                            46,998,232.80                -2,224,406.60
    加:期初现金及现金等价物余额                                       164,478,428.49               212,126,694.15
    六、期末现金及现金等价物余额                                           211,476,661.29               209,902,287.55
    法定代表人:詹灵芝                     主管会计工作负责人:左志鹏                          会计机构负责人:王章宏6、母公司现金流量表编制单位:安徽华茂纺织股份有限公司
                                                                                                            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                                       669,157,110.61               790,040,038.84
    收到的税费返还                                                       5,422,208.04                 1,172,422.57
    收到其他与经营活动有关的现金                                        50,611,307.71                94,979,371.97
    经营活动现金流入小计                                                   725,190,626.36               886,191,833.38
    购买商品、接受劳务支付的现金                                       523,445,725.00               597,795,415.35
    支付给职工以及为职工支付的现金                                      61,451,970.18                57,842,999.55
    支付的各项税费                                                      15,006,798.47                67,654,842.79
    支付其他与经营活动有关的现金                                        37,430,459.46                91,888,413.45
    经营活动现金流出小计                                                   637,334,953.11               815,181,671.14
    经营活动产生的现金流量净额                                              87,855,673.25                71,010,162.24二、投资活动产生的现金流量:
    收回投资收到的现金                                                                              221,207,379.22
    取得投资收益所收到的现金                                             3,785,200.00               222,884,506.86
    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                                                                       303,972.17
    投资活动现金流入小计                                                     3,785,200.00               444,395,858.25
    购建固定资产、无形资产和其他长期资产支付的现金                       1,793,317.56                 5,118,988.39
    投资支付的现金                                                                                   22,455,000.00
    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
    投资活动现金流出小计                                                     1,793,317.56                27,573,988.39
                                                               安徽华茂纺织股份有限公司 2014 年半年度报告全文
    投资活动产生的现金流量净额                                              1,991,882.44            416,821,869.86三、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                                                676,828,228.21            673,795,132.75
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                                  676,828,228.21            673,795,132.75
    偿还债务支付的现金                                                581,069,492.08            997,404,481.46
    分配股利、利润或偿付利息支付的现金                                121,623,279.72            140,805,942.88
    支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                                  702,692,771.80          1,138,210,424.34
    筹资活动产生的现金流量净额                                            -25,864,543.59           -464,415,291.59
    四、汇率变动对现金及现金等价物的影响                                       -7,714.09               -935,665.65
    五、现金及现金等价物净增加额                                           63,975,298.01             22,481,074.86
    加:期初现金及现金等价物余额                                       74,363,084.81            137,325,686.28
    六、期末现金及现金等价物余额                                          138,338,382.82            159,806,761.14
    法定代表人:詹灵芝                     主管会计工作负责人:左志鹏                      会计机构负责人:王章宏
                                                                                                                            安徽华茂纺织股份有限公司 2014 年半年度报告全文7、合并所有者权益变动表编制单位:安徽华茂纺织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
                                             实收资本(或股                      减:库 专项                    一般风                             少数股东权益 所有者权益合计
                                                                资本公积                        盈余公积                  未分配利润        其他
                                                 本)                            存股 储备                      险准备
    一、上年年末余额                              943,665,009.00   629,937,712.14                  244,750,778.04            1,155,698,405.85          228,521,508.68 3,202,573,413.71
    加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                              943,665,009.00   629,937,712.14                  244,750,778.04            1,155,698,405.85          228,521,508.68 3,202,573,413.71
    三、本期增减变动金额(减少以―-‖号填列)                     -294,386,904.82                                             -20,174,263.15           -5,709,537.19   -320,270,705.16
    (一)净利润                                                                                                               27,008,987.28            -5,153,426.34    21,855,560.94
    (二)其他综合收益                                             -294,145,348.52                                                                                      -294,145,348.52
    上述(一)和(二)小计                                         -294,145,348.52                                             27,008,987.28            -5,153,426.34   -272,289,787.58
    (三)所有者投入和减少资本                                        -241,556.30                                                                         -556,110.85      -797,667.151.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                                                           -241,556.30                                                                         -556,110.85      -797,667.15
    (四)利润分配                                                                                                             -47,183,250.43                            -47,183,250.431.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分配                                                                                                -47,183,250.43                            -47,183,250.43
                                                                                                                            安徽华茂纺织股份有限公司 2014 年半年度报告全文4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                              943,665,009.00   335,550,807.32                  244,750,778.04            1,135,524,142.70          222,811,971.49 2,882,302,708.55上年金额
                                                                                                                                                                       单位:元
                                                                                                         上年金额
                                                                                  归属于母公司所有者权益
                     项目
                                             实收资本(或股                      减:库 专项                    一般风                             少数股东权益 所有者权益合计
                                                                资本公积                        盈余公积                  未分配利润        其他
                                                 本)                            存股 储备                      险准备
    一、上年年末余额                              943,665,009.00 1,011,904,819.36                  224,482,752.79            1,033,510,596.30          228,221,006.34 3,441,784,183.79
    加:同一控制下企业合并产生的追溯调整
    加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                              943,665,009.00 1,011,904,819.36                  224,482,752.79            1,033,510,596.30          228,221,006.34 3,441,784,183.79
    三、本期增减变动金额(减少以―-‖号填列)                     -381,967,107.22                  20,268,025.25             122,187,809.55              300,502.34   -239,210,770.08
                                                                                                     安徽华茂纺织股份有限公司 2014 年半年度报告全文
    (一)净利润                                                                                       189,639,085.22      -14,016,453.33   175,622,631.89
    (二)其他综合收益                                     -381,967,107.22                                                                  -381,967,107.22
    上述(一)和(二)小计                                 -381,967,107.22                             189,639,085.22      -14,016,453.33   -206,344,475.33
    (三)所有者投入和减少资本                                                                                             14,316,955.67     14,316,955.671.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                                                                                                                14,316,955.67     14,316,955.67
    (四)利润分配                                                            20,268,025.25             -67,451,275.67                       -47,183,250.42
    1.提取盈余公积                                                           20,268,025.25             -20,268,025.252.提取一般风险准备
    3.对所有者(或股东)的分配                                                                         -47,183,250.42                       -47,183,250.424.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                      943,665,009.00   629,937,712.14    244,750,778.04           1,155,698,405.85    228,521,508.68 3,202,573,413.71
    法定代表人:詹灵芝                主管会计工作负责人:左志鹏             会计机构负责人:王章宏
                                                                                                      安徽华茂纺织股份有限公司 2014 年半年度报告全文8、母公司所有者权益变动表编制单位:安徽华茂纺织股份有限公司本期金额
                                                                                                                                                 单位:元
                                                                                               本期金额
                              项目           实收资本(或股                      减:库 专项                    一般风
                                                                资本公积                        盈余公积                  未分配利润        所有者权益合计
                                                  本)                           存股 储备                      险准备
    一、上年年末余额                              943,665,009.00   619,719,847.16                  241,511,973.46            1,194,080,923.71 2,998,977,753.33
    加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                              943,665,009.00   619,719,847.16                  241,511,973.46            1,194,080,923.71 2,998,977,753.33
    三、本期增减变动金额(减少以―-‖号填列)                     -294,145,348.52                                                223,703.44     -293,921,645.08
    (一)净利润                                                                                                               47,406,953.87       47,406,953.87
    (二)其他综合收益                                             -294,145,348.52                                                               -294,145,348.52
    上述(一)和(二)小计                                         -294,145,348.52                                             47,406,953.87     -246,738,394.65(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
    (四)利润分配                                                                                                             -47,183,250.43     -47,183,250.431.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分配                                                                                                -47,183,250.43     -47,183,250.43
                                                                                                      安徽华茂纺织股份有限公司 2014 年半年度报告全文4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                              943,665,009.00   325,574,498.64                  241,511,973.46            1,194,304,627.15 2,705,056,108.25上年金额
                                                                                                                                                单位:元
                                                                                               上年金额
                             项目            实收资本(或股                      减:库 专项                    一般风
                                                                资本公积                        盈余公积                  未分配利润       所有者权益合计
                                                  本)                           存股   储备                    险准备
    一、上年年末余额                              943,665,009.00 1,000,523,748.71                  221,243,948.21            1,058,851,946.92 3,224,284,652.84
    加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                              943,665,009.00 1,000,523,748.71                  221,243,948.21            1,058,851,946.92 3,224,284,652.84
    三、本期增减变动金额(减少以―-‖号填列)                     -380,803,901.55                  20,268,025.25             135,228,976.79    -225,306,899.51
    (一)净利润                                                                                                              202,680,252.46     202,680,252.46
    (二)其他综合收益                                             -380,803,901.55                                                              -380,803,901.55
                                                                                                            安徽华茂纺织股份有限公司 2014 年半年度报告全文
    上述(一)和(二)小计                                                    -380,803,901.55                                    202,680,252.46    -178,123,649.09(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                                        20,268,025.25           -67,451,275.67    -47,183,250.42
    1.提取盈余公积                                                                                       20,268,025.25           -20,268,025.252.提取一般风险准备
    3.对所有者(或股东)的分配                                                                                                   -47,183,250.42    -47,183,250.424.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                                         943,665,009.00   619,719,847.16             241,511,973.46         1,194,080,923.71 2,998,977,753.33
    法定代表人:詹灵芝                主管会计工作负责人:左志鹏                      会计机构负责人:王章宏
                                                            安徽华茂纺织股份有限公司 2014 年半年度报告全文三、公司基本情况
    安徽华茂纺织股份有限公司(以下简称―公司‖或―本公司‖)是经安徽省人民政府皖政秘[1998]83号文件批准,由原安徽省安庆纺织厂作为独家发起人,对其生产经营性资产及其相关债项进行重组,并通过募集方式组建设立。经中国证监会证监发字[1998]169号、证监发字[1998]170号文批准,本公司已于1998年6月22日向社会公开发行人民币普通股5,000万股(含公司职工股500万股),1998年7月5日召开了创立大会,并于1998年7月10日在安徽省工商行政管理局注册登记,注册资本为17,000万元。经深圳证券交易所深证发[1998]251号文审核同意,本公司股票于1998年10月7日在深圳证券交易所挂牌交易。经中国证监会证监公司字(2001)14号文核准,本公司于2001年3月实施了增资配股方案,即向社会公众股股东公开配售人民币普通股1,500万股,股本增至18,500万元。2001年4月,本公司实施了2000年度资本公积转增股本方案,即向全体股东按每10股转增1.837837股,股本增至218,999,984元。2002年4月,本公司实施了2001年度利润分配方案,即向全体股东以资本公积按每10股转增5股,以未分配利润按每10股送1股,股本增至350,399,974元。2003年4月,本公司实施了2002年度资本公积转增股本方案,即向全体股东按每10股转增3股,股本增至455,519,966元。经中国证券监督管理委员会证监发行字[2004]110号文核准,本公司于2004年 8 月实 施了 增资 配股 方案 ,即 向社 会公 众股 股东 公开 配售 人民 币普 通股 36,934,051 股, 股本增至492,454,017元。2004年10月,本公司实施了2004年半年度利润分配方案,即向全体股东以资本公积按每10股转增2.3125股,以未分配利润按每10股送0.4625股,至此,股本总额增至629,110,006元,其中安徽华茂集团有限公司(以下简称―华茂集团‖)持有的国有法人股为377,466,005股,占全部股份的60%,社会公众股为251,644,001股,占全部股份的40%。2005年12月,根据本公司召开的股权分置改革A股市场相关股东会议审议通过股权分置改革方案,即在方案实施股权登记日登记在册的流通股股东每持有10股流通股获得公司唯一非流通股股东华茂集团安排的3.4股对价股份。本公司实施股权分置改革的股份变更登记日为2006年1月11日,流通股股东获得的对价股份到账日为2006年1月12日,华茂集团持有的非流通股份291,907,045股相应全部变更为有限售条件的流通股。
    2011年3月,本公司实施了2010年度资本公积、未分配利润转增股本方案,即向全体股东以资本公积按每10 股转增2 股、以未分配利润按每10 股送3股,股本增至943,665,009元。
    公司的经营地址:安徽省安庆市大观区纺织南路80号。法定代表人:詹灵芝。
    本公司主营业务范围为:棉、毛、麻、丝和人造纤维的纯、混纺纱线及其织物、针织品、服装、印染加工;纺织设备及配件、家用纺织品销售;投资管理。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
    本公司以持续经营为基础,根据实际发生的交易和事项,按照企业会计准则及其应用指南和准则解释的规定进行确认和计量,在此基础上编制财务报表。
                                                        安徽华茂纺织股份有限公司 2014 年半年度报告全文2、遵循企业会计准则的声明
       本公司按上述基础编制的财务报表符合企业会计准则及其应用指南和准则解释的要求,真实完整地反映了本公司2014年6月30日的财务状况、2014年上半年的经营成果和现金流量等有关信息。3、会计期间
       本公司会计年度采用公历制,即公历1月1日至12月31日为一个会计年度。4、记账本位币
       本公司以人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
       本公司在企业合并中取得的资产和负债,按照合并日被合并方的账面价值计量。本公司取得的净资产账面价值与支付的合并对价账面价值(或发生股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。(2)非同一控制下的企业合并
       本公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;如果合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,首先对取得的被购买方的各项可辨认资产、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,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,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”的判断原则无。(2)“一揽子交易”的会计处理方法无。(3)非“一揽子交易”的会计处理方法无。
                                                         安徽华茂纺织股份有限公司 2014 年半年度报告全文7、合并财务报表的编制方法(1)合并财务报表的编制方法
       凡本公司能够控制的子公司及特殊目的主体(以下简称―纳入合并范围的公司‖)都纳入合并范围;纳入合并范围的公司所采用的会计期间、会计政策与母公司不一致的,已按照母公司的会计期间、会计政策对其财务报表进行调整;以母公司和纳入合并范围的公司调整后的财务报表为基础,按照权益法调整对纳入合并范围的公司的长期股权投资后,由母公司编制;合并报表范围内母公司与纳入合并范围的公司、纳入合并范围的公司相互之间发生的内部交易、资金往来在合并时予以抵销。(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不适用。8、现金及现金等价物的确定标准
       现金指公司库存现金及可以随时用于支付的存款。现金等价物是指公司持有的期限短(一般指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。9、外币业务和外币报表折算(1)外币业务
       本公司外币交易初始确认时采用交易发生日的即期汇率折算为记账本位币。
       在资产负债表日,公司按照下列规定对外币货币性项目和外币非货币性项目进行处理:
       ①外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益。
       ②以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。(2)外币财务报表的折算
       对企业境外经营财务报表进行折算前先调整境外经营的会计期间和会计政策,使之与企业会计期间和会计政策相一致,再根据调整后会计政策及会计期间编制相应货币(记账本位币以外的货币)的财务报表,再按照以下方法对境外经营财务报表进行折算:
       ①资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。
       ②利润表中的收入和费用项目,采用交易发生日的即期汇率或即期汇率的近似汇率折算。
       ③产生的外币财务报表折算差额,在编制合并财务报表时,在合并资产负债表中所有者权益项目下单独作为“外币报表折算差额”项目列示。
                                                     安徽华茂纺织股份有限公司 2014 年半年度报告全文10、金融工具金融工具包括金融资产、金融负债和权益工具。(1)金融工具的分类
    管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债和直接指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债;持有至到期投资;应收款项;可供出售金融资产;其他金融负债等。(2)金融工具的确认依据和计量方法
    ①以公允价值计量且其变动计入当期损益的金融资产
    主要是指公司为了近期内出售而持有的股票、债券、基金以及不作为有效套期工具的衍生工具,包括交易性金融资产和直接指定为以公允价值计量且其变动计入当期损益的金融资产。这类资产在初始计量时按照取得时的公允价值作为初始确认金额,相关的交易费用在发生时计入当期损益。支付的价款中包含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,单独确认为应收项目。在持有期间取得的利息或现金股利,确认为投资收益。资产负债表日,本公司将这类金融资产以公允价值计量且其变动计入当期损益。这类金融资产在处置时,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
    主要是指到期日固定、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固定利率国债、浮动利率公司债券等。这类金融资产按照取得时的公允价值和相关交易费用之和作为初始确认金额。支付价款中包含的已到付息期但尚未发放的债券利息,单独确认为应收项目。持有至到期投资在持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。处置持有至到期投资时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    ③应收款项
    应收款项包括应收账款和其他应收款等。应收账款是指本公司销售商品或提供劳务形成的应收款项。应收账款按从购货方应收的合同或协议价款作为初始确认金额。
    ④可供出售金融资产
    主要是指本公司没有划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项的金融资产。可供出售金融资产按照取得该金融资产的公允价值和相关交易费用之和作为初始确认金额。支付的价款包含的已到付息期但尚未领取的债券利息或已宣告但尚未发放的现金股利,单独确认为应收项目。可供出售金融资产持有期间取得的利息或现金股利计入投资收益。资产负债表日,可供出售金融资产以公允价值计量且公允价值变动计入资本公积。处置可供出售金融资产时,将取得的价款与该金融资产账面价值之间差额计入投资收益,同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资收益。
                                                       安徽华茂纺织股份有限公司 2014 年半年度报告全文
    ⑤以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债。这类金融负债初始确认时以公允价值计量,相关交易费用直接计入当期损益,资产负债表日将公允价值变动计入当期损益。
    ⑥其他金融负债,是指除以公允价值计量且其变动计入当期损益的金融负债以外的金融负债。这类金融负债按取得时公允价值和相关交易费用之和作为初始入账金额,按摊余成本和实际利率进行后续计量。(3)金融资产转移的确认依据和计量方法
    ①公司在已将金融资产所有权上几乎所有的风险和报酬转移给转入方时终止对该项金融资产的确认。
    金融资产整体转移满足终止确认条件的,将下列两项的差额计入当期损益:
    A.所转移金融资产的账面价值。
    B.因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
    A.终止确认部分的账面价值。
    B.终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。
    ②金融资产转移不满足终止确认条件的,继续确认该金融资产,将所收到的对价确认为一项金融负债。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。
    对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
    本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法
    ①存在活跃市场的金融资产或金融负债,公司以活跃市场中的报价确定其公允价值。
    ②金融工具不存在活跃市场的,公司采用估值技术确定其公允价值。
                                                        安徽华茂纺织股份有限公司 2014 年半年度报告全文(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
    ①本公司在有以下证据表明该金融资产发生减值的,计提减值准备:
    A.发行方或债务人发生严重财务困难。
    B.债务人违反了合同条款,如偿付利息或本金发生违约或逾期等。
    C.债权人出于经济或法律等方面的考虑,对发生财务困难的债务人作出让步。
    D.债务人可能倒闭或进行其他财务重组。
    E.因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易。
    F.无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其进行总体评价后发现,该组金融资产自初始确认以来的预计未来现金流量确已减少且可计量。
    G.债务人经营所处的技术、市场、经济或法律环境等发生重大不利变化,使权益工具投资人可能无法收回投资成本。
    H.权益工具投资的公允价值发生严重或非暂时性下跌。
    I.其他表明金融资产发生减值的客观证据。
    ②本公司在资产负债表日分别不同类别的金融资产采取不同的方法进行减值测试,并计提减值准备:
    A.交易性金融资产:在资产负债表日以公允价值反映,公允价值的变动计入当期损益。
    B.持有至到期投资:资产负债表日,公司对于持有至到期投资有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间差额计算确认减值损失。
    C.可供出售金融资产:资产负债表日,公司对可供出售金融资产的减值情况进行分析,判断该项金融资产公允价值是否持续下降。如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,则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,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。各类可供出售金融资产减值的各项认定标准
    可供出售金融资产:资产负债表日,公司对可供出售金融资产的减值情况进行分析,判断该项金融资产公允价值是否持续下降。如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,则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,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。(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
    不适用。11、应收款项坏账准备的确认标准和计提方法
    在资产负债表日对应收款项的账面价值进行检查,有客观证据表明其发生减值的,计提减值准备。
                                                                    安徽华茂纺织股份有限公司 2014 年半年度报告全文
       (1)单项金额重大并单项计提坏账准备的应收款项
       单项金额重大的判断依据或金额标准:单项金额重大的判断依据或金额标准:本公司将单项金额在500万元以上的应收账款,单项金额在100万元以上的其他应收款确定为单项金额重大的应收款项。
       单项金额重大并单项计提坏账准备的计提方法:对于单项金额重大的应收款项,单独进行减值测试。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,并据此计提相应的坏账准备。
       (2)按组合计提坏账准备的应收款项
       确定组合的依据:对除单项计提坏账准备之外的应收款项,本公司以账龄作为信用风险特征组合。
       按组合计提坏账准备的计提方法:采用账龄分析法,根据以前年度按账龄划分的各段应收款项实际损失率作为基础,结合现时情况确定各账龄段应收款项组合计提坏账准备的比例,据此计算应计提的坏账准备。(1)单项金额重大的应收款项坏账准备
                                                            单项金额重大的判断依据或金额标准:本公司将单项金额
    单项金额重大的判断依据或金额标准                            在 500 万元以上的应收账款,单项金额在 100 万元以上的
                                                            其他应收款确定为单项金额重大的应收款项。
                                                            对于单项金额重大的应收款项,单独进行减值测试。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单项金额重大并单项计提坏账准备的计提方法
                                                            于其账面价值的差额,确认减值损失,并据此计提相应的
                                                            坏账准备。(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
           组合名称                                                           确定组合的依据
                                         提方法
    账龄组合                     账龄分析法                   按账龄分析法计提坏账准备的应收款项组合中,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)                                         6.00%                                          6.00%
    1-2 年                                                    10.00%                                         10.00%
    2-3 年                                                    15.00%                                         15.00%
    3 年以上                                                   50.00%                                         50.00%
    3-4 年                                                    50.00%                                         50.00%
    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
                                                             安徽华茂纺织股份有限公司 2014 年半年度报告全文□ 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(3)单项金额虽不重大但单项计提坏账准备的应收账款
                                     对于单项金额虽不重大但具备以下特征的应收款项,如:与对方存在争议或涉
    单项计提坏账准备的理由               及诉讼、仲裁的应收款项;已有明显迹象表明债务人很可能无法履行还款义务
                                     的应收款项等,单独进行减值测试。
                                     对有客观证据表明其发生了减值的应收款项,将其从相关组合中分离出来,根坏账准备的计提方法
                                     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。12、存货(1)存货的分类
    存货是指本公司在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等,包括原材料、库存商品、在产品、周转材料等。(2)发出存货的计价方法计价方法:先进先出法
    原材料采用计划成本核算,发出材料按月结转应负担的材料成本差异,将计划成本调整为实际成本;库存商品按实际成本进行核算,其发出采用先进先出法计价。(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
    资产负债表日按成本与可变现净值孰低计量,存货成本高于其可变现净值的,计提存货跌价准备,计入当期损益。
    在确定存货的可变现净值时,以取得的可靠证据为基础,并且考虑持有存货的目的、资产负债表日后事项的影响等因素。
    ①产成品、商品和用于出售的材料等直接用于出售的存货,在正常生产经营过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值。为执行销售合同或者劳务合同而持有的存货,以合同价格作为其可变现净值的计量基础;如果持有存货的数量多于销售合同订购数量,超出部分的存货可变现净值以一般销售价格为计量基础。用于出售的材料等,以市场价格作为其可变现净值的计量基础。
    ②需要经过加工的材料存货,在正常生产经营过程中,以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值。如果用其生产的产成品的可变现净值高于成本,则该材料按成本计量;如果材料价格的下降表明产成品的可变现净值低于成本,则该材料按可变现净值计量,按其差额计提存货跌价准备。
                                                       安徽华茂纺织股份有限公司 2014 年半年度报告全文
    ③存货跌价准备一般按单个存货项目计提;对于数量繁多、单价较低的存货,按存货类别计提。
    ④资产负债表日如果以前减记存货价值的影响因素已经消失,则减记的金额予以恢复,并在原已计提的存货跌价准备的金额内转回,转回的金额计入当期损益。(4)存货的盘存制度盘存制度:永续盘存制(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:分次摊销法13、长期股权投资(1)投资成本的确定
    分别下列情况对长期股权投资进行计量①企业合并形成的长期股权投资,按照下列规定确定其投资成本:A.同一控制下的企业合并,合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积(股本溢价);资本公积(股本溢价)的余额不足冲减的,调整留存收益;B.同一控制下的企业合并,合并方以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本,长期股权投资的初始投资成本与所发行股份面值总额之间的差额,调整资本公积(股本溢价);资本公积(股本溢价)不足冲减的,调整留存收益;C.非同一控制下的企业合并,以购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值确定为合并成本作为长期股权投资的初始投资成本。②除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其投资成本:A.以支付现金取得的长期股权投资,按照实际支付的购买价款作为投资成本。投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出,但实际支付的价款中包含的已宣告但尚未领取的现金股利,作为应收项目单独核算;B.以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为投资成本;C.投资者投入的长期股权投资,按照投资合同或协议约定的价值作为投资成本,但合同或协议约定不公允的除外;D.通过非货币性资产交换取得的长期股权投资,如果该项交换具有商业实质且换入资产或换出资产的公允价值能可靠计量,则以换出资产的公允价值和相关税费作为初始投资成本,换出资产的公允价值与账面价值之间的差额计入当期损益;若非货币资产交换不同时具备上述两个条件,则按换出资产的账面价值和相关税费作为初始投资成本。E.通过债务重组取得的长期股权投资,按取得的股权的公允价值作为初始投资成本,初始投资成本与债权账面价值之间的差额计入当期损益。
                                                     安徽华茂纺织股份有限公司 2014 年半年度报告全文(2)后续计量及损益确认
    根据是否对被投资单位具有控制、共同控制或重大影响分别对长期股权投资采用成本法或权益法核算。①采用成本法核算的长期投资,追加或收回投资调整长期股权投资的成本。取得被投资单位宣告发放的现金股利或利润,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,按照享有被投资单位宣告发放的现金股利或利润确认当期投资收益。②采用权益法核算的长期股权投资,本公司在取得长期股权投资后,在计算投资损益时按本公司的会计政策及会计期间对被投资单位的财务报表进行调整,在此基础上再抵销本公司与联营企业及合营企业之间发生的内部交易损益按照应享有或应分担计算归属于本公司的部分,确认投资损益并调整长期股权投资账面价值。如果本公司取得投资时被投资单位有关资产、负债的公允价值与其账面价值不同的,后续计量计算归属于投资企业应享有的净利润或应承担的净亏损时,应考虑被投资单位计提的折旧额、摊销额以及资产减值准备金额等进行调整。以上调整均考虑重要性原则,在符合下列条件之一的,本公司按被投资单位的账面净利润为基础,经调整未实现内部交易损益后,计算确认投资损益。A.无法合理确定取得投资时被投资单位各项可辨认资产等的公允价值。B.投资时被投资单位可辨认资产的公允价值与其账面价值相比,两者之间的差额不具重要性的。C.其他原因导致无法取得被投资单位的有关资料,不能按照准则中规定的原则对被投资单位的净损益进行调整的。③在权益法下长期股权投资的账面价值减记至零的情况下,如果仍有未确认的投资损失,应以其他长期权益的账面价值为基础继续确认。如果在投资合同或协议中约定将履行其他额外的损失补偿义务,还按《企业会计准则第l3号—或有事项》的规定确认预计将承担的损失金额。④按照权益法核算的长期股权投资,投资企业自被投资单位取得的现金股利或利润,抵减长期股权投资的账面价值。自被投资单位取得的现金股利或利润超过已确认损益调整的部分视同投资成本的收回,冲减长期股权投资的成本。(3)确定对被投资单位具有共同控制、重大影响的依据
    ①存在以下一种或几种情况时,确定对被投资单位具有共同控制:A.任何一个合营方均不能单独控制合营企业的生产经营活动;B.涉及合营企业基本经营活动的决策需要各合营方一致同意;C.各合营方可能通过合同或协议的形式任命其中的一个合营方对合营企业的日常活动进行管理,但其必须在各合营方已经一致同意的财务和经营政策范围内行使管理权。当被投资单位处于法定重组或破产中,或者在向投资方转移资金的能力受到严格的长期限制情况下经营时,通常投资方对被投资单位可能无法实施共同控制。但如果能够证明存在共同控制,合营各方仍按照长期股权投资准则的规定采用权益法核算。②存在以下一种或几种情况时,确定对被投资单位具有重大影响:A.在被投资单位的董事会或类似权力机构中派有代表;B.参与被投资单位的政策制定过程,包括股利分配政策等的制定;C.与被投资单位之间发生重要交易;D.向被投资单位派出管理人员;E.向被投资单位提供关键技术资料。(4)减值测试方法及减值准备计提方法
    本公司在资产负债表日对长期股权投资进行逐项检查,根据被投资单位经营政策、法律环境、市场需求、行业及盈利能力等的各种变化判断长期股权投资是否存在减值迹象。当长期股权投资可收回金额低于
                                                        安徽华茂纺织股份有限公司 2014 年半年度报告全文账面价值时,将可收回金额低于长期股权投资账面价值的差额作为长期股权投资减值准备予以计提。资产减值损失一经确认,在以后会计期间不再转回。14、投资性房地产
    不适应。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年限超过一年的单位价值较高的有形资产。固定资产在同时满足下列条件时,按取得时的实际成本予以确认:①与该固定资产有关的经济利益很可能流入企业。②该固定资产的成本能够可靠地计量。固定资产发生的后续支出,符合固定资产确认条件的计入固定资产成本;不符合固定资产确认条件的在发生时计入当期损益。(2)融资租入固定资产的认定依据、计价方法
       本公司在租入的固定资产实质上转移了与资产有关的全部风险和报酬时确认该项固定资产的租赁为融资租赁。融资租赁取得的固定资产的成本,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者确定。融资租入的固定资产采用与自有固定资产相一致的折旧政策计提租赁资产折旧。能够合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产使用年限内计提折旧;无法合理确定租赁期届满时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
       本公司从固定资产达到预定可使用状态的次月起按年限平均法计提折旧,按固定资产的类别、估计的经济使用年限和预计的净残值分别确定折旧年限和年折旧率如下:
    类别                                    使用年限       净残值率(%)             年折旧率(%)
    机械设备                                   10-14              3、5或10                   9.70-6.43
    动力设备                                   11-18              3、5或10                   8.82-5.00
    运输设备                                    6-12              3、5或10                 16.17-7.50
    仪器仪表                                    8-12              3、5或10                 12.13-7.50
    非生产用设备                               18-22              3、5或10                   5.39-4.09
    专用设备                                    8-14              3、5或10                 12.13-6.42
    生产用房                                   30-40              3、5或10                   3.23-2.25
    非生产用房                                 35-45              3、5或10                   2.77-2.00
    建筑物                                     15-25              3、5或10                   6.47-3.60
       对于已经计提减值准备的固定资产,在计提折旧时扣除已计提的固定资产减值准备。
                                                     安徽华茂纺织股份有限公司 2014 年半年度报告全文
    每年年度终了,公司对固定资产的使用寿命、预计净残值和折旧方法进行复核。使用寿命预计数与原先估计数有差异的,调整固定资产使用寿命。
          类别              折旧年限(年)          残值率                    年折旧率(4)固定资产的减值测试方法、减值准备计提方法
    本公司在资产负债表日对各项固定资产进行判断,当存在减值迹象,估计可收回金额低于其账面价值时,账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。资产减值损失一经确认,在以后会计期间不再转回。当存在下列迹象的,按固定资产单项项目全额计提减值准备:
    ①长期闲置不用,在可预见的未来不会再使用,且已无转让价值的固定资产;
    ②由于技术进步等原因,已不可使用的固定资产;
    ③虽然固定资产尚可使用,但使用后产生大量不合格品的固定资产;
    ④已遭毁损,以至于不再具有使用价值和转让价值的固定资产;
    ⑤其他实质上已经不能再给公司带来经济利益的固定资产。(5)其他说明16、在建工程(1)在建工程的类别在建工程以立项项目分类核算。(2)在建工程结转为固定资产的标准和时点
    在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的入账价值。包括建筑费用、机器设备原价、其他为使在建工程达到预定可使用状态所发生的必要支出以及在资产达到预定可使用状态之前为该项目专门借款所发生的借款费用及占用的一般借款发生的借款费用。本公司在工程安装或建设完成达到预定可使用状态时将在建工程转入固定资产。所建造的已达到预定可使用状态、但尚未办理竣工决算的固定资产,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的折旧,待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。(3)在建工程的减值测试方法、减值准备计提方法
    本公司于资产负债表日对在建工程进行全面检查,如果有证据表明在建工程已经发生了减值,估计可收回金额低于其账面价值时,账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。资产减值损失一经确认,在以后会计期间不再转回。存在下列一项或
                                                      安徽华茂纺织股份有限公司 2014 年半年度报告全文若干项情况的,对在建工程进行减值测试:
    ①长期停建并且预计在未来 3 年内不会重新开工的在建工程;
    ②所建项目无论在性能上,还是在技术上已经落后,并且给企业带来的经济利益具有很大的不确定性;
    ③其他足以证明在建工程已经发生减值的情形。17、借款费用(1)借款费用资本化的确认原则
    本公司发生的可直接归属于符合资本化条件的资产的购建或生产的借款费用在同时满足下列条件时予以资本化,计入相关资产成本:
    ①资产支出已经发生;
    ②借款费用已经发生;
    ③为使资产达到预定可使用状态所必要的购建或者生产活动已经开始。
    其他的借款利息、折价或溢价和汇兑差额,计入发生当期的损益。
    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,暂停借款费用的资本化。
    当购建或者生产符合资本化条件的资产达到预定可使用状态时,停止其借款费用的资本化,以后发生的借款费用于发生当期确认为费用。(2)借款费用资本化期间
    资本化期间,指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。 当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。 当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。 购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或可对外销售的,在该资产整体完工时停止借款费用资本化。(3)暂停资本化期间
    符合资本化条件的资产在购建或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,暂停借款费用的资本化。
    当购建或者生产符合资本化条件的资产达到预定可使用状态时,停止其借款费用的资本化,以后发生的借款费用于发生当期确认为费用。
                                                            安徽华茂纺织股份有限公司 2014 年半年度报告全文(4)借款费用资本化金额的计算方法
    为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的投资收益后的金额,确定为专门借款利息费用的资本化金额。
    购建或者生产符合资本化条件的资产占用了一般借款的,一般借款应予资本化的利息金额按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。资本化率按一般借款加权平均利率计算确定。18、生物资产无。19、油气资产无。20、无形资产(1)无形资产的计价方法无形资产按取得时的实际成本入账。(2)使用寿命有限的无形资产的使用寿命估计情况
       每年年度终了,公司对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。经复核,本期末无形资产的使用寿命及摊销方法与以前估计未有不同。
             项目               预计使用寿命                              依据
    土地使用权              50 年                  法定使用权
    计算机软件              5年                    参考能为公司带来经济利益的期限确定使用寿命(3)使用寿命不确定的无形资产的判断依据
    无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产。对于使用寿命不确定的无形资产,本公司在每年年度终了对使用寿命不确定的无形资产的使用寿命进行复核,如果重新复核后仍为不确定的,在资产负债表日进行减值测试。当无形资产的可收回金额低于其账面价值时,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。无形资产减值损失一经确认,在以后会计期间不再转回。存在下列一项或多项以下情况的,对无形资产进行减值测试:
                                                       安徽华茂纺织股份有限公司 2014 年半年度报告全文
    A.该无形资产已被其他新技术等所替代,使其为企业创造经济利益的能力受到重大不利影响;
    B.该无形资产的市价在当期大幅下跌,并在剩余年限内可能不会回升;
    C.其他足以表明该无形资产的账面价值已超过可收回金额的情况。(4)无形资产减值准备的计提
    对于使用寿命有限的无形资产,本公司在取得时判定其使用寿命,在使用寿命内系统合理摊销,摊销金额按受益项目计入当期损益。具体应摊销金额为其成本扣除预计残值后的金额。已计提减值准备的无形资产,还应扣除已计提的无形资产减值准备累计金额,残值为零。但下列情况除外:有第三方承诺在无形资产使用寿命结束时购买该无形资产或可以根据活跃市场得到预计残值信息,并且该市场在无形资产使用寿命结束时很可能存在。
    对使用寿命不确定的无形资产,不予摊销。每年年度终了对使用寿命不确定的无形资产的使用寿命进行复核,如果有证据表明无形资产的使用寿命是有限的,估计其使用寿命并在预计使用年限内系统合理摊销。(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本公司将为进一步开发活动进行的资料及相关方面的准备活动作为研究阶段,无形资产研究阶段的支出在发生时计入当期损益。
    ②在本公司已完成研究阶段的工作后再进行的开发活动作为开发阶段。
    ③开发阶段的支出同时满足下列条件时确认为无形资产:
    A.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;
    B.具有完成该无形资产并使用或出售的意图;
    C.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;
    D.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;
    E.归属于该无形资产开发阶段的支出能够可靠地计量。(6)内部研究开发项目支出的核算
    内部研究开发项目开发阶段的支出,同时满足下列条件时确认为无形资产:
       (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;
                                                      安徽华茂纺织股份有限公司 2014 年半年度报告全文
    (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。 开发阶段的支出,若不满足上列条件的,于发生时计入当期损益。研究阶段的支出,在发生时计入当期损益。21、长期待摊费用
    长期待摊费用按形成时发生的实际成本计价,在受益期内平均摊销,其中经营租赁方式租入的固定资产改良支出,按最佳预期经济利益实现方式合理摊销。22、附回购条件的资产转让不适用。23、预计负债
    预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,并综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。每个资产负债表日对预计负债的账面价值进行复核,有确凿证据表明该账面价值不能真实反映当前最佳估计数的,按照当前最佳估计数对该账面价值进行调整。(1)预计负债的确认标准
    如果与或有事项相关的义务同时符合以下条件,本公司将其确认为预计负债:
    (1)该义务是本公司承担的现时义务;
    (2)该义务的履行很可能导致经济利益流出本公司;
    (3)该义务的金额能够可靠地计量。(2)预计负债的计量方法
    预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,并综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。每个资产负债表日对预计负债的账面价值进行复核,有确凿证据表明该账面价值不能真实反映当前最佳估计数的,按照当前最佳估计数对该账面价值进行调整。24、股份支付及权益工具(1)股份支付的种类
    不适用。
                                                     安徽华茂纺织股份有限公司 2014 年半年度报告全文(2)权益工具公允价值的确定方法
    不适用。(3)确认可行权权益工具最佳估计的依据
    不适用。(4)实施、修改、终止股份支付计划的相关会计处理
    不适用。25、回购本公司股份
    不适用。26、收入(1)销售商品收入确认时间的具体判断标准
    本公司已将商品所有权上的主要风险和报酬转移给购买方;本公司既没有保留与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入实现。(2)确认让渡资产使用权收入的依据
    与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时,分别下列情况确定让渡资产使用权收入金额:
    ①利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
    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
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。提供劳务交易的完工进度,依据已经提供的劳务占应提供劳务总量的比例确定。
    按照已收或应收的合同或协议价款确定提供劳务收入总额,但已收或应收的合同或协议价款不公允的除外。资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已确认提供劳务收入后的金额,确认当期提供劳务收入;同时,按照提供劳务估计总成本乘以完工进度扣除以前会计期间累计已确认劳务成本后的金额,结转当期劳务成本。
    在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
                                                     安徽华茂纺织股份有限公司 2014 年半年度报告全文
    ①已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认
    提供劳务收入,并按相同金额结转劳务成本。
    ②已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。(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
    不适用。27、政府补助(1)类型
    公司将从政府无偿取得货币性资产或非货币性资产,但不包括政府作为企业所有者投入的资本作为政府补助核算。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。与资产相关的政府补助确认的标准:本公司从政府取得的、用于购建或以其他方式形成长期资产的补助,确认为与资产相关的政府补助。与收益相关的政府补助确认的标准:本公司将从政府取得的各种奖励、定额补贴、财政贴息、拨付的研发经费(不包括购建固定资产)等与资产相关的政府补助之外的政府补助,确认为与收益相关的政府补助。(2)会计政策
    公司对能够满足政府补助所附条件且实际收到时,确认为政府补助。
    (3)政府补助的计量
    ①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,公允价值不能可靠取得的,按照名义金额计量。
    ②与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。但是,以名义金额计量的政府补助,直接计入当期损益。
    ③与收益相关的政府补助,分别下列情况处理:
    A.用于补偿公司以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益;
    B.用于补偿公司已发生的相关费用或损失的,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
    ①对于可抵扣暂时性差异、能够结转以后年度的可抵扣亏损和税款抵减,本公司以很可能取得用来抵
                                                     安徽华茂纺织股份有限公司 2014 年半年度报告全文扣可抵扣暂时性差异、可抵扣亏损和税款抵减的未来应纳税所得额为限,确认由此产生的递延所得税资产。同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认:A.该项交易不是企业合并;B.交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。②本公司对与子公司、联营公司及合营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产:A.暂时性差异在可预见的未来可能转回;B.未来很可能获得用来抵扣暂时性差异的应纳税所得额。③于资产负债表日,本公司对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,减记的金额予以转回。(2)确认递延所得税负债的依据
    递延所得税负债应按各种应纳税暂时性差异确认,同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税负债不予确认:①应纳税暂时性差异是在以下交易中产生的:A.商誉的初始确认;B.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或可抵扣亏损。②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
    不适用。(2)融资租赁会计处理
    不适用。(3)售后租回的会计处理
    不适用。30、持有待售资产(1)持有待售资产确认标准
    不适用。(2)持有待售资产的会计处理方法
    不适用。
                                               安徽华茂纺织股份有限公司 2014 年半年度报告全文31、资产证券化业务
    不适用。32、套期会计
    不适用。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
    不适用。(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否
    不适用。(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否
    不适用。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
    不适用。(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
    不适用。(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
    不适用。
                                                            安徽华茂纺织股份有限公司 2014 年半年度报告全文35、其他主要会计政策、会计估计和财务报表编制方法
    不适用。五、税项1、公司主要税种和税率
                 税种                            计税依据                            税率
    增值税                              本公司及子公司纱、线、布           17%
    营业税                              应缴流转税                         5%
    城市维护建设税                      应纳税额                           7%
    企业所得税                          应纳税额                           15%
    本公司的子公司所得税                应纳税额                           16.5%或 25%
    增值税                              皮棉及棉籽等副产品                 13%
    教育费附加                          应缴流转税                         3%
    地方教育费附加                      应缴流转税                         2%
    房产税                              应纳税额                           12%各分公司、分厂执行的所得税税率
    本公司所得税执行15%税率。
    本公司的子公司华茂(香港)贸易有限公司(以下简称“华茂香港”)所得税执行16.50%税率,其余均执行25%税率。
    本公司及子公司出口产品增值税实行“免、抵、退”的出口退税政策。2、税收优惠及批文
    根据科高[2012]129号《关于公布安徽省2012年第一批高新技术企业认定名单的通知》,本公司通过高新技术企业复审,由安徽省科学技术厅、安徽省财政厅、安徽省国家税务局、安徽省地方税务局联合颁发《高新技术企业证书》,发证日期为2012年7月3日,证书编号为GR201234000192,有效期为3年,自2012年1月1日起享受国家高新技术企业所得税等优惠政策。根据高新技术企业所得税优惠政策,公司2012-2014年度减按15%的税率缴纳企业所得税。3、其他说明
    按国家和地方有关规定计算缴纳。六、企业合并及合并财务报表1、子公司情况
                                                                                                                               安徽华茂纺织股份有限公司 2014 年半年度报告全文(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
                                                                                                     实质上
                                                                                                                                                                     权益冲减子公司
                                                                                                     构成对
                                                                                                                                                      少数股东权     少数股东分担的
                                                                                                     子公司                    是否
              子公司            业务                                                期末实际投资              持股比 表决权           少数股东权      益中用于冲     本期亏损超过少
    子公司全称            注册地           注册资本              经营范围                               净投资                    合并
               类型             性质                                                     额                     例     比例                益         减少数股东     数股东在该子公
                                                                                                     的其他                    报表
                                                                                                                                                      损益的金额     司年初所有者权
                                                                                                     项目余
                                                                                                                                                                     益中所享有份额
                                                                                                       额
                                                                                                                                                                        后的余额安徽省丰华
              控股子            制造                 各种纱线和布匹(出口限非许
    纺织有限公             安庆市          27,871,000                                    29,399,491.59             75.00% 75.00% 是        9,768,511.46
              公司              业                   可证的范围)的生产和销售司
    安庆市振风                                           拍卖(不含文物拍卖);变卖、
              控股子            拍卖
    拍卖有限公             安庆市          2,000,000     寄售、旧货调剂(需专项审批       1,600,000.00             80.00% 80.00%            491,864.85
              公司              业
    司                                                   除外)
                                                     各类坯布面料的生产、加工、
    安徽华泰纺    全资子            制造
                       安庆市          360,000,000 销售;纺织设备及配件的技术 360,000,000.00                  100.00% 100.00% 是
    织有限公司    公司              业
                                                     研究与开发
                                                     各类纱线、纺织品的生产、加
    安徽华意制    控股子            制造
                       安庆市          3,2,000,000 工、销售;纺织设备及配件的        22,400,000.00             70.00% 70.00% 是        5,508,759.97   4,091,240.03
    线有限公司    公司              业
                                                     技术研究与开发安徽华茂产
              全资子            投资
    业投资有限             安庆市          270,000,000 企业资产投资及管理服务           270,000,000.00            100.00% 100.00% 是
              公司              管理公司
    安徽华茂纺    控股子 安庆市 制造                     纺织品生产、销售、出口;纺
                                       100,000,000                                   74,250,000.00             70.00% 70.00% 是       37,898,419.69
    织(潜山)有 公司      潜山县 业                     织、印染助剂生产、销售、出
                                                                                                                  安徽华茂纺织股份有限公司 2014 年半年度报告全文
    限公司                                               口;纺织设备及配件销售;棉
                                                     花及农副产品加工、收购
                                                     棉、毛、麻、丝及人造纤维的
    新疆华茂阿                                           纯棉、混纺纱线、织物、针织
               控股子 新疆阿 制造
    拉尔纺织有                              100,000,000 品、服装、印染加工;纺织设     55,000,000.00    55.00% 55.00% 是    35,013,756.15    9,986,243.85
               公司     拉尔市 业
    限公司                                               备及配件、家用纺织品销售;
                                                     棉花收购
                                                     纱线染色;高档织物面料的织
                                                     染及后整理加工;纺织品生产
    安徽华茂织     控股子            制造
                        安庆市          200,000,000 和销售; 纺织用助剂、油剂、    190,000,000.00    95.00% 95.00% 是     8,101,277.93    1,898,722.07
    染有限公司     公司              业
                                                     染化料的研发和加工(不含危
                                                     化品)安庆元鸿矿
               全资子            投资                                                                                   105,697,531.4
    业投资有限              安庆市          450,000,000 对矿产资源的投资及股权管理 450,000,000.00      100.00% 100.00% 是                   14,037,915.15
               公司              管理                                                                                              7公司安庆华茂佰
               控股子            制造                各种高档面料的研发、设计、
    斯特纺织科              安庆市          82,000,000                                 61,500,000.00    75.00% 75.00% 是    19,626,034.38     873,965.63
               公司              业                  加工、生产销售技有限公司
                                                     纺织科技领域内的技术开发、
    上海华茂贝     控股子
                                 商品                技术转让、技术咨询、技术服
    世特纺织科     公司的 上海市            1,000,000                                  20,209,750.00   100.00% 100.00% 是
                                 销售                务;批发纺织品,从事货物及
    技有限公司     子公司
                                                     技术的进出口业务。华茂(香港)
               全资子            商品
    贸易有限公              香港            79,100       纺织品贸易                        79,100.00   100.00% 100.00% 是
               公司              销售司注:―持股比例‖填列享有被投资单位权益份额的比例,―表决权比例‖填列直接持有的比例和通过所控制的被投资单位间接持有的比例。通过设立或投资等方式取得的子公司的其他说明
                                                                                                                           安徽华茂纺织股份有限公司 2014 年半年度报告全文(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
                                                                                                  实质上
                                                                                                                                                                权益冲减子公司
                                                                                                  构成对
                                                                                                                                                少数股东权      少数股东分担的
                                                                                                  子公司                   是否
              子公司            业务                                             期末实际投资              持股比 表决权          少数股东权    益中用于冲      本期亏损超过少
    子公司全称            注册地           注册资本             经营范围                             净投资                   合并
               类型             性质                                                  额                    例     比例               益        减少数股东      数股东在该子公
                                                                                                  的其他                   报表
                                                                                                                                                损益的金额      司年初所有者权
                                                                                                  项目余
                                                                                                                                                                益中所享有份额
                                                                                                    额
                                                                                                                                                                   后的余额通过同一控制下企业合并取得的子公司的其他说明(3)非同一控制下企业合并取得的子公司
                                                                                                                                                                   单位: 元
                                                                                                                                                                从母公司所有者
                                                                                                  实质上
                                                                                                                                                                权益冲减子公司
                                                                                                  构成对
                                                                                                                                                少数股东权      少数股东分担的
                                                                                                  子公司                   是否
              子公司            业务                                             期末实际投资              持股比 表决权          少数股东权    益中用于冲      本期亏损超过少
    子公司全称            注册地           注册资本             经营范围                             净投资                   合并
               类型             性质                                                  额                    例     比例               益        减少数股东      数股东在该子公
                                                                                                  的其他                   报表
                                                                                                                                                损益的金额      司年初所有者权
                                                                                                  项目余
                                                                                                                                                                益中所享有份额
                                                                                                    额
                                                                                                                                                                   后的余额
    安徽华茂经                                          生产、加工和销售各类纱线、
              控股子            制造
    纬新型纺织             安庆市          50,000,000   纺织品;纺织设备及配件的技    38,116,567.40            75.00% 75.00% 是       -8,025,997.93 20,527,597.93
              公司              业
    有限公司                                            术研究和开发
                                                                                                             安徽华茂纺织股份有限公司 2014 年半年度报告全文安庆华维产
             控股子            制造                各类产业用布原料及制品开
    业用布科技            安庆市          30,000,000                                25,222,675.13   86.84% 86.84% 是    4,703,733.58
             公司              业                  发、生产、加工、销售有限公司
    浏阳市鑫磊   全资子                                铜矿石、锌矿石销售(法律、
                               制造
    矿业开发有   公司的 浏阳市            125,000,000 行政法规禁止的不得经营;涉 194,400,000.00     80.00% 80.00% 是   50,496,707.66   3,280,850.42
                               业
    限公司       子公司                                及行政许可的凭许可证经营)
                                                   铜矿开采;湿法铜冶炼;铜矿
    昆明市东川   全资子                                浮选销售(以上经营范围中涉
                               制造
    区老明槽矿   公司的 昆明市            125,000,000 及国家法律、行政法规规定的 240,000,000.00     80.00% 80.00% 是   55,200,823.81 10,757,064.73
                               业
    业有限公司   子公司                                专项审批,按审批的项目和时
                                                   限开展经营活动)通过非同一控制下企业合并取得的子公司的其他说明
    上表中浏阳市鑫磊矿业开发有限公司(以下简称“鑫磊矿业”)和昆明市东川区老明槽矿业有限公司(以下简称“老明槽矿业”)的“少数股东权益”、“少数股东权益中用于冲减少数股东损益的金额”已包含在其母公司安庆元鸿矿业投资有限公司(以下简称“元鸿矿业”)“少数股东权益”、“少数股东权益中用于冲减少数股东损益的金额”中。
                                                                 安徽华茂纺织股份有限公司 2014 年半年度报告全文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
    无。3、合并范围发生变更的说明合并报表范围发生变更说明□ 适用 √ 不适用4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                       单位: 元
                       名称                                期末净资产                     本期净利润本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                       单位: 元
                       名称                               处置日净资产               年初至处置日净利润新纳入合并范围的主体和不再纳入合并范围的主体的其他说明
    无。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
    无。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
    安徽华茂经纬新型纺织有限公司                             356,377.74
    安庆华维产业用布科技有限公司                             275,946.90非同一控制下企业合并的其他说明
    根据持续经营的基本假设,结合资产特点,公司采用收益法对安徽华茂经纬新型纺织有限公司(以下简称“华茂经纬”)和华维产业两个资产组未来预计产生的现金流量现值分别进行估算,以收益法测算结
                                                                     安徽华茂纺织股份有限公司 2014 年半年度报告全文果与对应的长期股权投资账面价值分别进行比较,若长期股权投资账面价值低于收益法测算结果,则可以认为本公司不存在合并商誉减值,不在进行减值准备测试;若长期股权投资账面价值高于收益法测算结果,则需要测试组成资产组的资产市场价值扣除处置费用后的净额,最终确定是否存在合并商誉减值。年末根据上述方法测试未发现商誉发生减值。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□ 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
    无。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
    无。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
    无。10、境外经营实体主要报表项目的折算汇率
    无。七、合并财务报表主要项目注释1、货币资金
                                                                                                           单位: 元
                                                                       安徽华茂纺织股份有限公司 2014 年半年度报告全文
                                               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:                          --               --             28,878.10       --            --                   25,510.17
    人民币                         --               --             28,878.10       --            --                   25,510.17
    银行存款:                     --               --        207,016,134.49       --            --           162,248,765.34
    人民币                         --               --        207,016,134.49       --            --           162,248,765.34
    外币(美元)                7,703,588.59 6.1530             47,400,063.99   2,175,226.99 6.0969            13,262,141.44
    外币(日元)                  36,338.00 0.0608                   2,209.90      36,338.00 0.05777                   2,099.25
    外币(欧元)                        0.40 8.4                         3.36           0.37 8.4189                        3.11
    其他货币资金:                 --               --           4,431,648.70      --            --             2,204,152.98
    人民币                         --               --         211,476,661.29      --            --           164,478,428.49
    合计                           --               --         211,476,661.29      --            --           164,478,428.49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
        其他货币资金期末余额中银行承兑汇票保证金3,200,000.00元,存放于证券公司的存出投资款为1,033,417.12元,剩余款项为信用卡存款。除此之外,期末货币资金中无其他因抵押或冻结等对使用有限制、有潜在回收风险的款项。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
    交易性权益工具投资                                                             8,530.00                                0.00
    合计                                                                           8,530.00(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
                                                                           安徽华茂纺织股份有限公司 2014 年半年度报告全文
                         种类                                     期末数                                    期初数
    银行承兑汇票                                                          109,946,091.02                                 186,381,334.30
    合计                                                                  109,946,091.02                                 186,381,334.30(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
    绍兴县长盛制线有限公司              2014 年 02 月 21 日     2014 年 08 月 21 日                  535,000.00
    广州市胜美皮具服装有限公司          2014 年 04 月 30 日     2014 年 10 月 30 日                  500,000.00
    盐城东国汽车配件有限公司            2014 年 05 月 28 日     2014 年 08 月 01 日                  480,000.00
    济南东泰热力有限公司                2014 年 04 月 09 日     2014 年 10 月 09 日                  300,000.00
    江阴海澜之家新桥销售有限公司 2014 年 04 月 18 日            2014 年 10 月 17 日                  300,000.00
    合计                                              --                   --                       2,115,000.00             --说明已贴现或质押的商业承兑票据的说明4、应收股利
                                                                                                                            单位: 元
                                                                                                                相关款项是否发
       项目              期初数         本期增加          本期减少             期末数          未收回的原因
                                                                                                                       生减值账龄一年以内的
                                        40,689,143.37                        40,689,143.37     未到支付期                   否应收股利
    其中:                     --                --              --                  --                    --                   --
    其中:                     --                --              --                  --                    --                   --
    合计                                    40,689,143.37                        40,689,143.37             --                   --
                                                                              安徽华茂纺织股份有限公司 2014 年半年度报告全文说明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
                                                  期末数                                             期初数
           种类                   账面余额                    坏账准备                账面余额                   坏账准备
                               金额        比例            金额        比例        金额       比例           金额            比例按组合计提坏账准备的应收账款
    以账龄作为信用风险特        194,573,47              10,464,258.                 146,923,1                10,274,105.1
                                           99.57%                        5.38%                99.44%                           6.99%
         征组合                    7.65                           05                21.20                            3
                             194,573,47              10,464,258.                 146,923,1                10,274,105.1
    组合小计                                   99.57%                        5.38%                99.44%                           6.99%
                                   7.65                           05                21.20                            3单项金额虽不重大但单
                                                                                 830,920.1
    项计提坏账准备的应收         830,920.10      0.42% 830,920.10          100.00%                   0.56%     830,920.10        100.00%
                                                                                          0账款
                             195,404,39              11,295,178.                 147,754,0                11,105,025.2
    合计                                         --                          --                     --                            --
                                   7.75                           15                41.30                            3应收账款种类的说明
       ①应收账款期末余额中无单项金额重大并单项计提坏账准备的款项。
       ②按组合采用账龄分析法计提坏账准备的应收账款。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
                                                                            安徽华茂纺织股份有限公司 2014 年半年度报告全文√ 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                193,553,810.99        99.48%              9,792,436.19     145,036,661.51       98.71%        8,702,199.69
    1 年以内小计            193,553,810.99        99.48%              9,792,436.19     145,036,661.51       98.71%        8,702,199.69
    1至2年                                                                                  11,665.09        0.01%               1,166.51
    2至3年                         275,057.66      0.14%               112,212.86           75,265.50        0.05%           11,289.83
    3 年以上                                                                              480,160.00         0.33%          240,080.00
    4至5年                         370,000.00      0.19%               185,000.00
    5 年以上                       374,609.00      0.19%               374,609.00        1,319,369.10        0.90%        1,319,369.10
    合计                    194,573,477.65         --                10,464,258.05     146,923,121.20        --          10,274,105.13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
                                                                                                                         单位: 元
    应收账款内容       账面余额       坏账准备         计提比例                                 计提理由
                                                                珠海市金福运针织有限公司(以下简称"金福运公司")拖欠本公
                                                                司货款 830,920.10 元,本公司向珠海市香洲区人民法院提起诉
                                                                讼,请求法院判决金福运公司偿还本公司货款及延期付款利息。
    珠海市金福运                                                    2009 年 8 月末,广东省珠海市中级人民法院以(2009)珠中法
                    830,920.10      830,920.10        100.00%
    针织有限公司                                                    民二终字第 409 号《民事判决书》裁定金福运公司偿还公司货款
                                                                830,920.10 元,同时支付本公司相应的延期付款利息。公司预计
                                                                该款项可能难以收回,故对其全额计提坏账准备,并且未确认本
                                                                公司应收取的延期付款利息收入。
    合计                830,920.10      830,920.10         --                                       --(2)本报告期转回或收回的应收账款情况
                                                                                                                         单位: 元
                                                                                 转回或收回前累计已计
       应收账款内容              转回或收回原因       确定原坏账准备的依据                                      转回或收回金额
                                                                                   提坏账准备金额
                                                                          安徽华茂纺织股份有限公司 2014 年半年度报告全文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(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
    安徽中天印染股份有限公司                   非关联方                 18,679,617.87 1 年以内                                9.97%
    COTONIFICIO-ALBINI                         非关联方                 13,933,443.61 1 年以内                                7.44%
    无锡市天佳纺织品有限公司                   非关联方                 12,137,509.45 1 年以内                                6.48%
    浙江美欣达印染集团股份有限公司             非关联方                 11,998,941.64 1 年以内                                6.41%
    SHAMROCK-DIS                               非关联方                 10,015,526.79 1 年以内                                5.35%
    合计                                                 --             66,765,039.36            --                          35.65%(6)应收关联方账款情况
                                                                                                                        单位: 元
           单位名称                     与本公司关系                           金额                 占应收账款总额的比例(7)终止确认的应收款项情况
                                                                                                                        单位: 元
                  项目                               终止确认金额                       与终止确认相关的利得或损失
                                                                               安徽华茂纺织股份有限公司 2014 年半年度报告全文(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                               单位: 元
                     项目                                                                  期末数资产:负债:7、其他应收款(1)其他应收款按种类披露
                                                                                                                               单位: 元
                                            期末数                                                       期初数
         种类                 账面余额                      坏账准备                  账面余额                       坏账准备
                            金额          比例            金额      比例           金额          比例              金额          比例按组合计提坏账准备的其他应收款
    以账龄作为信用风险                                                              33,383,536.6
                       15,339,297.57 100.00%         646,191.99        4.21%                     100.00%        2,332,750.12      6.99%
       特征组合                                                                             7
                                                                                33,383,536.6
    组合小计               15,339,297.57 100.00%         646,191.99        4.21%                     100.00%        2,332,750.12      6.99%
                                                                                            7
                                                                                33,383,536.6
    合计                   15,339,297.57       --        646,191.99         --                          --          2,332,750.12         --
                                                                                            7其他应收款种类的说明
       按组合采用账龄分析法计提坏账准备的其他应收款期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                               单位: 元
                                                 期末数                                                   期初数
           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                           14,812,780.58 96.57%            396,348.66         30,058,506.92 90.03%                  1,803,510.43
    1 年以内小计                       14,812,780.58 96.57%            396,348.66         30,058,506.92 90.03%                  1,803,510.43
    1至2年                               169,239.62     1.10%              16,923.96       3,014,928.01      9.03%               301,492.80
    2至3年                               157,891.77     1.03%              38,683.77            5,314.20     0.02%                   797.13
                                                                           安徽华茂纺织股份有限公司 2014 年半年度报告全文
    3 年以上                              10,300.00    0.07%              5,150.00         155,675.57    0.47%               77,837.79
    5 年以上                             189,085.60    1.23%            189,085.60         149,111.97    0.45%           149,111.97
    合计                              15,339,297.57     --              646,191.99      33,383,536.67     --           2,332,750.12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
                                                         期末数                                       期初数
              单位名称
                                           账面余额               计提坏账金额            账面余额             计提坏账金额(5)金额较大的其他应收款的性质或内容
                                                                                                                         单位: 元
           单位名称                         金额                    款项的性质或内容              占其他应收款总额的比例说明
                                                                            安徽华茂纺织股份有限公司 2014 年半年度报告全文(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
                                                                                                                  例安庆经济技术开发区建
                            非关联方                            2,419,728.50 1 年以内                                   16.47%设投资集团有限公司安庆市白泽湖运输有限
                            非关联方                             210,000.50 1 年以内                                     1.43%公司
    安庆出入境检验检疫局 非关联方                                        88,086.50 1 年以内                                  0.60%
    安徽铜陵华陵棉花公司 非关联方                                        86,820.00 1 年以内                                  0.59%
    合肥正远电子机械公司 非关联方                                        20,350.00 1 年以内                                  0.14%
           合计                        --                       2,824,985.50               --                           19.23%(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
             合计                                --(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
                                                                                                             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)
                                                                       安徽华茂纺织股份有限公司 2014 年半年度报告全文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                                175,109,750.53       99.59%                                 68,465,729.84           98.65%
    1至2年                                     623,226.47         0.35%                                   327,072.00             0.47%
    2至3年                                     100,000.00         0.06%                                      4,820.17            0.01%
    3 年以上                                                                                              606,375.49             0.87%
    合计                                    175,832,977.00       --                                     69,403,997.50           --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
    和硕县棉麻公司                                     供应商             11,819,867.85      1 年以内                   货未到
    中国储备棉管理总公司                               供应商              2,940,067.03      1 年以内                   货未到
    北京全国棉花交易市场有限责任公司                   供应商              1,683,818.66      1 年以内                   货未到
    安徽宜源环保科技股份有限公司                       供应商              1,527,615.80      1 年以内                   货未到
    新疆维吾尔自治区棉麻公司阿克苏棉麻站               供应商              1,117,364.80      1 年以内                   货未到
    合计                                                 --               19,088,734.14            --                     --预付款项主要单位的说明(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                           单位: 元
                                                   期末数                                            期初数
              单位名称
                                        账面余额            计提坏账金额              账面余额                计提坏账金额(4)预付款项的说明9、存货(1)存货分类
                                                                                                                           单位: 元
                                                                                 安徽华茂纺织股份有限公司 2014 年半年度报告全文
                                                 期末数                                                    期初数
            项目
                                 账面余额        跌价准备        账面价值            账面余额          跌价准备          账面价值
    原材料                           80,743,559.77   2,762,973.12    77,980,586.65     167,291,118.31     15,525,990.92     151,765,127.39
    在产品                           34,359,742.54                   34,359,742.54      47,878,938.98      1,250,000.00      46,628,938.98
    库存商品                     299,636,492.75 30,491,702.99       269,144,789.76    151,244,414.62      21,135,344.45     130,109,070.17
    周转材料                          7,822,155.63                    7,822,155.63
    低值易耗品                          22,674.35                        22,674.35
    委托加工物资                                                                         4,614,117.35                         4,614,117.35
    合计                         422,584,625.04 33,254,676.11       389,329,948.93    371,028,589.26      37,911,335.37     333,117,253.89(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                              15,525,990.92                           12,763,017.80                                 2,762,973.12
    在产品                               1,250,000.00                            1,250,000.00
    库存商品                            21,135,344.45         9,976,817.61                              620,459.07           30,491,702.99
    合     计                           37,911,335.37         9,976,817.61      14,013,017.80           620,459.07           33,254,676.11(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                                                              存货成本低于其可变现净值
                                      存货成本高于其可变现净值、库存商品
                                      库龄较长存货的说明10、其他流动资产
                                                                                                                             单位: 元
                          项目                                     期末数                                      期初数
    待摊电费                                                                      158,288.08                                   206,985.48
    待摊财产保险费                                                                378,501.23
    机物料消耗                                                                       44,513.59
    运费                                                                             15,850.50
                                                                           安徽华茂纺织股份有限公司 2014 年半年度报告全文
    土地使用税                                                                 29,694.00
                    合计                                                  626,847.40                               206,985.48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
    可供出售权益工具                                                           1,443,660,022.40                 1,789,713,373.60
    合计                                                                       1,443,660,022.40                 1,789,713,373.60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 0.00 元,该金额占重分类前持有至到期投资总额的比例 0.00%。可供出售金融资产的说明
    广发证券2014年6月30日收盘价为每股9.8元(资料来源:深圳证券交易所);徽商银行2014年6月30日收盘价为每股2.77元(资料来源:香港证券交易所)。(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
                                                                     安徽华茂纺织股份有限公司 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、合营企业安徽华茂恩逖艾世时装有限
                       50.00%         50.00% 47,968,078.77    6,281,398.77 41,686,680.00 17,652,333.32     -334,119.56公司(未经审计)上海华茂恩逖艾世服饰有限
                       50.00%         50.00% 19,957,812.54    6,813,746.88 13,144,065.66   3,468,293.80   -2,791,840.95公司(未经审计)二、联营企业安徽华鹏纺织
    有限公司(未           40.00%         40.00% 55,119,291.64    -362,823.21 55,482,114.85 60,474,162.57       156,470.10经审计)
    安徽华茂华阳           30.00%         30.00% 10,085,369.59    -802,583.52 10,887,953.11 10,674,711.62       138,136.36
                                                                    安徽华茂纺织股份有限公司 2014 年半年度报告全文河农业股份有限公司(未经审计)德生纺织印染
    安庆有限公司        20.00%       20.00% 164,328,674.21 62,888,102.00 101,440,572.21 86,602,999.60        -2,900,734.06(未经审计)新疆利华棉业
    股份有限公司        35.00%       35.00% 520,846,702.64 263,041,013.45 257,805,689.19 809,498,121.75 11,187,730.69(未经审计)安徽华茂振阳
    投资有限公司        30.00%       30.00% 39,594,912.19 11,878,457.02 27,716,455.17                         -498,647.63(未经审计)武汉光谷融资
                                          1,088,709,571.
    租赁有限公司        14.28%       14.28%                    703,357,809.66 385,351,761.77 26,831,598.01   5,501,436.76
                                                     43(未经审计)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
                                                                                                                           安徽华茂纺织股份有限公司 2014 年半年度报告全文
    (1)长期股权投资明细情况
                                                                                                                                                                  单位: 元
                                                                                                 在被投资 在被投资 在被投资单位持股
                                 核算方                                   增减                                                                         本期计提
           被投资单位                     投资成本        期初余额               期末余额        单位持股 单位表决 比例与表决权比例     减值准备                  本期现金红利
                                   法                                     变动                                                                         减值准备
                                                                                                  比例      权比例      不一致的说明
    国泰君安证券股份有限公司         成本法   79,416,611.00   96,570,598.76          96,570,598.76      1.69%     1.69% -                   4,114,620.55                4,764,996.65国泰君安投资管理证券股份有限公
                                 成本法   38,562,774.24   38,562,774.24          38,562,774.24      2.15%     2.15% -                   7,093,941.77司
    深圳市海云天科技股份有限公司     成本法   12,000,000.00   12,000,000.00          12,000,000.00      4.00%     4.00% -深圳市英泓瑞方投资合伙企业(有
                                 成本法   10,000,000.00   10,000,000.00          10,000,000.00      5.88%     5.88% -限合伙)
    安庆振风典当有限责任公司         成本法    2,000,000.00    2,000,000.00           2,000,000.00     19.97%    19.97% -                                                200,000.00
    上海盖世网络技术有限公司         成本法    7,500,000.00    7,500,000.00           7,500,000.00     10.00%    10.00% -
    博雅软银投资(北京)有限公司     成本法   19,629,604.86   19,629,604.86          19,629,604.86     12.48%    12.48% -
    博雅软件股份有限公司             成本法    9,170,395.14    9,170,395.14           9,170,395.14      2.57%     2.57% -
    广州科密股份有限公司             成本法   67,000,000.00   67,000,000.00          67,000,000.00      7.19%     7.19% -
    重庆杜克高压密封件有限公司       成本法   15,000,000.00   15,000,000.00          15,000,000.00      5.77%     5.77% -
    北京格源天润生物技术有限公司     成本法   15,000,000.00   15,000,000.00          15,000,000.00     14.85%    14.85% -
    上海伊禾农产品科技发展有限公司 成本法      5,000,000.00    5,000,000.00           5,000,000.00      2.40%     2.40% -
    安徽华鹏纺织有限公司             权益法   19,288,603.16   22,408,862.79          22,471,450.83     40.00%    40.00% -
    安徽华茂恩逖艾世时装有限公司     权益法   27,512,550.00   21,207,472.09          21,040,412.31     50.00%    50.00% -
    安徽华茂华阳河农业股份有限公司 权益法      6,000,000.00    3,224,945.02           3,224,945.02     30.00%    30.00% -
    中科大微电子软件有限公司         权益法    2,260,000.00    1,979,603.65           1,979,603.65     20.00%    20.00% -                   1,979,603.65
    德生纺织印染安庆有限公司         权益法   23,350,000.00   20,857,191.93          20,277,045.12     20.00%    20.00% -
                                                                                                              安徽华茂纺织股份有限公司 2014 年半年度报告全文
    新疆利华棉业股份有限公司       权益法    56,511,387.60   98,513,928.39   106,444,897.53   35.00%   35.00% -
    汪清县龙腾能源开发有限公司     成本法    23,800,000.00   23,800,000.00    23,800,000.00   3.46%     3.46% -
    深圳华意隆电气股份有限公司     成本法    14,000,000.00   14,000,000.00    14,000,000.00   2.78%     2.78% -
    深圳市合强创华科技有限公司     成本法     6,000,000.00    6,000,000.00     6,000,000.00   20.00%   20.00% -
    上海网达软件有限公司           成本法    22,000,000.00   22,000,000.00    22,000,000.00   1.45%     1.45% -                                         600,000.00
    贝思特股份公司                 成本法    20,209,750.00   20,209,750.00    20,209,750.00   10.25%   10.25% -
    上海华茂恩逖艾世服饰有限公司   权益法     5,000,000.00    2,967,953.30     2,967,953.30   50.00%   50.00% -
    望江意达童装城有限公司         成本法    20,000,000.00   20,000,000.00    20,000,000.00   20.00%   20.00% -
    安庆市嘉欣医疗用品科技有限公司 成本法     4,500,000.00    4,500,000.00     4,500,000.00   18.00%   18.00% -
    武汉光谷融资租赁有限公司       权益法    50,000,000.00   54,747,559.69    54,747,559.69   14.28%   14.28% -
    四川广汉士达炭素股份有限公司   成本法     6,000,000.00    6,000,000.00     6,000,000.00   4.76%     4.76% -
    珠海盈创科技发展有限公司       成本法    25,000,000.00   25,000,000.00    25,000,000.00   7.14%     7.14% -
    安徽华茂振阳投资有限公司       权益法     3,420,000.00    3,334,530.84     3,334,530.84   30.00%   30.00% -
    合计                              --    615,131,676.00 668,185,170.70    675,431,521.29    --       --         --         13,188,165.97            5,564,996.65
                                                                       安徽华茂纺织股份有限公司 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
    2013年度本公司以5,000.00万元受让武汉恒健通科技有限责任公司持有的武汉光谷融资租赁有限公司28.57%的股权。本年武汉光谷融资租赁有限公司进行了增资扩股,本公司持有股权比例下降为14.28%。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
                                                                                                                      单位: 元
                                                                                                本期(2)按公允价值计量的投资性房地产
                                                                                                                      单位: 元
                                                           本期增加                         本期减少
                               期初公允价                                                                            期末公允
              项目                                        自用房地产 公允价值变                        转为自用房
                                    值         购置                                      处置                           价值
                                                          或存货转入      动损益                         地产说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间17、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:          3,225,929,170.71                           3,664,236.12       26,386,987.97      3,203,206,418.86
    机器设备                     154,438,819.02                            2,150,888.49       25,963,655.97          130,626,051.54
    动力设备                     192,969,070.84                              19,693.95                               192,988,764.79
    运输设备                      14,812,990.27                             264,786.32                                15,077,776.59
    仪器仪表                      75,763,095.85                              10,238.33               3,454.00         75,769,880.18
    非生产用设备                   6,227,491.20                             612,591.44                                  6,840,082.64
                                                           安徽华茂纺织股份有限公司 2014 年半年度报告全文
    专用设备                   2,081,654,677.87                 571,943.20        419,878.00   2,081,806,743.07
    生产用房                    501,680,437.01                   34,094.39                      501,714,531.40
    生产用建筑物                198,382,588.65                                                  198,382,588.65
           --              期初账面余额       本期新增   本期计提         本期减少         期初账面余额
    二、累计折旧合计:         1,262,521,351.57               93,436,853.19    22,287,380.41   1,262,521,351.57
    机器设备                     27,434,302.41                72,485,073.80    22,285,136.51     27,434,302.41
    动力设备                     82,339,297.49                 2,296,462.32                      82,339,297.49
    运输设备                      7,994,721.03                  174,339.36                        7,994,721.03
    仪器仪表                     28,245,287.54                  272,827.44          2,243.90     28,245,287.54
    非生产用设备                  5,197,436.35                  262,545.47                        5,197,436.35
    专用设备                   1,018,569,867.25               11,865,736.84                    1,018,569,867.25
    生产用房                     67,887,736.50                 3,002,869.60                      67,887,736.50
    生产用建筑物                 24,852,703.00                 3,076,998.36                      24,852,703.00
           --              期初账面余额                       --                           本期期末余额
    三、固定资产账面净值合计   1,963,407,819.14                   --                           1,869,535,594.51
    机器设备                    127,004,516.61                    --                             52,991,811.84
    动力设备                    110,629,773.35                    --                            108,353,004.98
    运输设备                      6,818,269.24                    --                              6,908,716.20
    仪器仪表                     47,517,808.31                    --                             47,254,009.10
    非生产用设备                  1,030,054.85                    --                              1,380,100.82
    专用设备                   1,063,084,810.62                   --                           1,051,371,138.98
    生产用房                    433,792,700.51                    --                            430,823,925.30
    生产用建筑物                173,529,885.65                    --                            170,452,887.29
    四、减值准备合计              6,245,017.62                    --                              6,244,452.72
    机器设备                         48,671.02                    --                                 48,106.12
    动力设备                        457,759.15                    --                                457,759.15
    运输设备                                                      --
    仪器仪表                        288,759.84                    --                                288,759.84
    非生产用设备                                                  --
    专用设备                      4,347,383.06                    --                              4,347,383.06
    生产用房                       1,024,590.11                   --                               1,024,590.11
    生产用建筑物                     77,854.44                    --                                 77,854.44
    五、固定资产账面价值合计   1,957,162,801.52                   --                           1,863,291,141.79
    机器设备                    126,955,845.59                    --                             52,943,705.72
                                                                         安徽华茂纺织股份有限公司 2014 年半年度报告全文
    动力设备                       110,172,014.20                               --                           107,895,245.83
    运输设备                            6,818,269.24                            --                             6,908,716.20
    仪器仪表                        47,229,048.47                               --                            46,965,249.26
    非生产用设备                        1,030,054.85                            --                             1,380,100.82
    专用设备                     1,058,737,427.56                               --                         1,047,023,755.92
    生产用房                       432,768,110.40                               --                           429,799,335.19
    生产用建筑物                   173,452,031.21                               --                           170,375,032.85
    本期折旧额 93,436,853.19 元;本期由在建工程转入固定资产原价为 853,643.41 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(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
    期末固定资产无置换、抵押及担保情况。因固定资产市价下跌、陈旧过时或发生实体损坏等原因,导致部分固定资产可收回金额低于其账面价值的,本公司按可收回金额低于账面价值的差额计提固定资产减值准备。
                                                                                  安徽华茂纺织股份有限公司 2014 年半年度报告全文18、在建工程(1)在建工程情况
                                                                                                                                   单位: 元
                                                       期末数                                                 期初数
             项目
                                   账面余额            减值准备       账面价值           账面余额           减值准备          账面价值
    佰斯特染色车间及综合楼工程 187,251,689.80                           187,251,689.80 181,408,055.04                           181,408,055.04
    鑫磊矿井工程                      71,889,056.35                      71,889,056.35 64,230,807.48                              64,230,807.48高级医用复合材料非织造布生
                                  15,123,299.00                      15,123,299.00 14,309,915.29                              14,309,915.29产项目二期工程
    老明槽矿井工程                    15,951,107.77                      15,951,107.77 11,466,562.28                              11,466,562.28阿拉尔纺织 5 万锭纱锭及 200
                                   3,076,382.35                       3,076,382.35       2,827,959.84                            2,827,959.84台布机辅助工程
    公租房                              678,821.97                         678,821.97          464,082.50                             464,082.50
    零星工程                           2,248,027.07                       2,248,027.07         807,947.80                             807,947.80
    华茂织染公租房                      150,978.01                         150,978.01
    华泰公租房                          815,157.95                         815,157.95
    合计                             297,184,520.27                     297,184,520.27 275,515,330.23                           275,515,330.23(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
                                                                                                    金额佰斯特染色车
             212,410, 181,408, 5,843,63                                                                                自筹、借 187,251,
    间及综                                                           88.16% 88.00          2,666.67
              000.00    055.04      4.76                                                                               款             689.80合楼工程
    鑫磊矿                64,230,8 8,017,28 359,036.                                                                                   71,889,0
                                                                           -                                           自筹
    井工程                  07.48      5.27          40                                                                                   56.35高级医用复合
    材料非      22,500,0 14,309,9 813,383.                                                                                             15,123,2
                                                                  67.21% 70.00                                         自筹
    织造布        00.00     15.29          71                                                                                             99.00生产项目二期
                                                                              安徽华茂纺织股份有限公司 2014 年半年度报告全文工程老明槽
                      11,466,5 4,979,15 494,607.                                                                        15,951,1
    矿井工                                                               -                                        自筹
                         62.28       2.50    01                                                                              07.77程阿拉尔纺织 5 万
    锭纱锭                2,827,95 248,422.                                                                       自筹、借 3,076,38
                                                                     -
    及 200 台                 9.84        51                                                                      款              2.35布机辅助工程
                      464,082. 214,739.                                                                                 678,821.
    公租房                                                                                                        自筹
                           50         47                                                                                       97
    零星工                807,947. 1,440,07                                                                                 2,248,02
                                                                     -                                        自筹
    程                         80        9.27                                                                                     7.07华茂织
                                 150,978.                                                                     自筹、借 150,978.染公租
                                      01                                                                      款               01房
    华泰公                           815,157.                                                                               815,157.
                                                                                                              自筹
    租房                                  95                                                                                       95
            234,910, 275,515, 22,522,8 853,643.                                                                         297,184,
    合计                                                         --          --       2,666.67            --           --
             000.00    330.23      33.45     41                                                                             520.27在建工程项目变动情况的说明(3)在建工程减值准备
                                                                                                                        单位: 元
         项目                期初数            本期增加              本期减少                期末数                计提原因(4)重大在建工程的工程进度情况
                   项目                                   工程进度                                         备注(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                  期末数工程物资的说明
                                                                 安徽华茂纺织股份有限公司 2014 年半年度报告全文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
                                                                       安徽华茂纺织股份有限公司 2014 年半年度报告全文
    一、账面原值合计                 597,703,396.61               311,811.96                                    598,015,208.57
    土地使用权                       170,481,498.74                                                             170,481,498.74
    采矿权                           426,104,977.50                                                             426,104,977.50
    软件及其他                         1,116,920.37               311,811.96                                      1,428,732.33
    二、累计摊销合计                  46,189,138.17             13,101,292.28                                    59,290,430.45
    土地使用权                        13,078,600.70              1,745,675.47                                    11,332,925.23
    采矿权                            32,407,732.56             11,329,477.68                                    43,737,210.24
    软件及其他                          702,804.91                    26,139.13                                    728,944.04
    三、无形资产账面净值合计         551,514,258.44            -12,789,480.32                                   538,724,778.12
    土地使用权                       157,402,898.04             -1,745,675.47                                   155,657,222.57
    采矿权                           393,697,244.94            -11,329,477.68                                   382,367,767.26
    软件及其他                           414,115.46               -285,672.83                                      699,788.29土地使用权采矿权软件及其他
    无形资产账面价值合计             551,514,258.44            -12,789,480.32                                   538,724,778.12
    土地使用权                       157,402,898.04             -1,745,675.47                                   159,148,573.51
    采矿权                           393,697,244.94            -11,329,477.68                                   382,367,767.26
    软件及其他                           414,115.46               -285,672.83                                      699,788.29本期摊销额元。(2)公司开发项目支出
                                                                                                                 单位: 元
                                                                              本期减少
         项目           期初数              本期增加                                                         期末数
                                                              计入当期损益           确认为无形资产本期开发支出占本期研究开发项目支出总额的比例。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法24、商誉
                                                                                                                 单位: 元被投资单位名称或形成商誉的
                                 期初余额              本期增加           本期减少           期末余额       期末减值准备
                事项
    华茂经纬商誉                        356,377.74                                                 356,377.74
    华维产业商誉                        275,946.90                                                 275,946.90
                                                                   安徽华茂纺织股份有限公司 2014 年半年度报告全文
    合计                                  632,324.64                                         632,324.64说明商誉的减值测试方法和减值准备计提方法
       根据持续经营的基本假设,结合资产特点,公司采用收益法对安徽华茂经纬新型纺织有限公司(以下简称“华茂经纬”)和华维产业两个资产组未来预计产生的现金流量现值分别进行估算,以收益法测算结果与对应的长期股权投资账面价值分别进行比较,若长期股权投资账面价值低于收益法测算结果,则可以认为本公司不存在合并商誉减值,不在进行减值准备测试;若长期股权投资账面价值高于收益法测算结果,则需要测试组成资产组的资产市场价值扣除处置费用后的净额,最终确定是否存在合并商誉减值。期末根据上述方法测试未发现商誉发生减值。25、长期待摊费用
                                                                                                            单位: 元
       项目           期初数        本期增加额     本期摊销额       其他减少额       期末数         其他减少的原因租入固定资产改
                       459,144.88                     114,786.36                       344,358.52良支出
    合计                   459,144.88                     114,786.36                       344,358.52           --长期待摊费用的说明
       长期待摊费用本期摊销额为114,786.36元。26、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                            单位: 元
                     项目                                期末数                               期初数递延所得税资产:
    未实现内部销售形成                                                  4,814,675.03                         4,765,810.38
    坏账准备形成                                                        1,828,072.41                         1,872,389.60
    长期股权投资减值准备形成                                            1,978,224.90                         1,978,224.90
    存货跌价准备形成                                                    4,316,346.48                         5,164,970.06
    固定资产减值准备形成                                                 903,747.63                           952,697.00
    小计                                                               13,841,066.45                        14,734,091.94递延所得税负债:计入资本公积的可供出售金融资产公允价值变
                                                                   56,437,054.92                       108,344,512.35动
                                                              安徽华茂纺织股份有限公司 2014 年半年度报告全文投资成本低于子公司可辨认净资产公允价值份
                                                              10,488,756.65                         10,488,756.65额
    小计                                                          66,925,811.57                        118,833,269.00未确认递延所得税资产明细
                                                                                                        单位: 元
                   项目                             期末数                             期初数
    可抵扣亏损                                                   175,753,907.61                        132,648,031.50
    坏账准备                                                       2,166,140.98                          2,934,923.61
    固定资产减值准备                                                                                        24,010.07
    存货跌价准备                                                   4,314,641.03                          4,095,971.76
    合计                                                         182,234,689.62                        139,702,936.94未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                        单位: 元
           年份                  期末数             期初数                            备注
    2014 年                              3,798,209.96       3,798,209.96
    2015 年                              2,536,600.10       2,536,600.10
    2016 年                             34,376,637.49      34,376,637.49
    2017 年                             43,208,643.91      45,333,603.57
    2018 年                             91,833,816.15      46,602,980.38
    合计                               175,753,907.61     132,648,031.50                   --应纳税差异和可抵扣差异项目明细
                                                                                                        单位: 元
                                                                    暂时性差异金额
                   项目
                                                      期末                                  期初应纳税差异项目
    可供出售金融资产公允价值                                      376,243,397.84                       722,296,749.04
    投资成本低于子公司可辨认净资产公允价值份额                     41,955,026.61                        41,955,026.61
    小计                                                          418,198,424.45                       764,251,775.65可抵扣差异项目
    未实现内部销售                                                 19,063,241.51                        19,063,241.51
    坏账准备                                                       13,188,165.97                        10,502,851.74
    长期股权投资减值准备                                           28,075,743.87                        13,188,165.97
    存货跌价准备                                                    6,393,259.70                        33,815,363.61
    固定资产减值准备                                                6,220,442.65                         6,221,007.55
    小计                                                           72,940,853.70                        82,790,630.38
                                                                         安徽华茂纺织股份有限公司 2014 年半年度报告全文(2)递延所得税资产和递延所得税负债以抵销后的净额列示互抵后的递延所得税资产及负债的组成项目
                                                                                                                    单位: 元
                                       报告期末互抵后的        报告期末互抵后的     报告期初互抵后的       报告期初互抵后的
                  项目                 递延所得税资产或        可抵扣或应纳税暂     递延所得税资产或       可抵扣或应纳税暂
                                               负债                时性差异                负债                时性差异
    递延所得税资产                                 13,841,066.45                               14,734,091.94
    递延所得税负债                                 66,925,811.57                              118,833,269.00递延所得税资产和递延所得税负债互抵明细
                                                                                                                    单位: 元
                         项目                                                    本期互抵金额递延所得税资产和递延所得税负债的说明27、资产减值准备明细
                                                                                                                    单位: 元
                                                                                   本期减少
           项目                 期初账面余额          本期增加                                               期末账面余额
                                                                            转回               转销
    一、坏账准备                      13,437,775.35         1,167,357.59       1,479,785.43         353,057.23      12,772,290.28
    二、存货跌价准备                  37,911,335.37         9,976,817.61      14,013,017.80         620,459.07      33,254,676.11
    五、长期股权投资减值准备          13,188,165.97                                                                 13,188,165.97
    七、固定资产减值准备               6,245,017.62                                                     564.90       6,244,452.72
    合计                              70,782,294.31       11,144,175.20       15,492,803.23         974,081.20      65,459,585.08资产减值明细情况的说明28、其他非流动资产
                                                                                                                    单位: 元
                    项目                                       期末数                                 期初数其他非流动资产的说明29、短期借款(1)短期借款分类
                                                                                                                    单位: 元
                    项目                                       期末数                                 期初数
    质押借款                                                                30,000,000.00                           25,000,000.00
                                                                安徽华茂纺织股份有限公司 2014 年半年度报告全文
    保证借款                                                       40,000,000.00                       55,000,000.00
    信用借款                                                      645,200,000.00                      581,700,000.00
    信用借款(美元)                                              211,734,353.01                      205,501,743.94
    合计                                                          926,934,353.01                      867,201,743.94短期借款分类的说明
       (1)保证借款期末余额中,由华茂集团为子公司华茂经纬提供担保取得贷款10,000,000.00元,为子公司华茂潜山提供担保取得贷款25,000,000.00元;由本公司为子公司新疆华茂阿拉尔纺织有限公司(以下简称―阿拉尔纺织‖)提供担保取得贷款5,000,000.00元。
       (2)质押借款期末余额中,本公司子公司华茂潜山以部分应收账款为质押物取得借款30,000,000.00元。(2)已到期未偿还的短期借款情况
                                                                                                        单位: 元
       贷款单位        贷款金额      贷款利率    贷款资金用途         未按期偿还原因         预计还款期资产负债表日后已偿还金额元。短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日30、交易性金融负债
                                                                                                        单位: 元
                   项目                           期末公允价值                         期初公允价值交易性金融负债的说明31、应付票据
                                                                                                        单位: 元
                   种类                              期末数                              期初数
    商业承兑汇票                                                   34,000,000.00                          5,000,000.00
    银行承兑汇票                                                    7,616,783.75
    合计                                                           41,616,783.75                          5,000,000.00下一会计期间将到期的金额 41,616,783.75 元。应付票据的说明32、应付账款(1)应付账款情况
                                                                                                        单位: 元
                                                                    安徽华茂纺织股份有限公司 2014 年半年度报告全文
                     项目                               期末数                                      期初数
    1 年以内                                                         101,323,389.99                              123,690,781.84
    1-2 年                                                             35,459,818.61                              11,939,959.44
    2-3 年                                                               477,595.37                                2,555,130.12
    3 年以上                                                             276,137.24                                4,363,795.73
    合计                                                             137,536,941.21                              142,549,667.13(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                                  单位: 元
                单位名称                                期末数                                      期初数(3)账龄超过一年的大额应付账款情况的说明33、预收账款(1)预收账款情况
                                                                                                                  单位: 元
                      项目                                 期末数                                   期初数
    1 年以内                                                             8,625,269.26                              8,720,673.63
    1-2 年                                                                   4,944.00                               792,509.57
    2-3 年                                                                     329.07                                113,767.02
    3 年以上                                                                 5,977.01                              1,068,589.94
    合计                                                                 8,636,519.34                             10,695,540.16(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                                  单位: 元
                 单位名称                                  期末数                                   期初数(3)账龄超过一年的大额预收账款情况的说明34、应付职工薪酬
                                                                                                                  单位: 元
         项目               期初账面余额        本期增加                    本期减少                   期末账面余额一、工资、奖金、津
                                10,421,284.67     102,666,215.57                   109,988,563.29              3,098,936.95贴和补贴
                                                                安徽华茂纺织股份有限公司 2014 年半年度报告全文
    二、职工福利费                                   2,929,316.22                  2,929,316.22
    三、社会保险费               233,360.55         17,155,406.03                17,153,433.58                235,333.00
    其中:医疗保险费                                 3,195,345.09                  3,178,871.12                16,473.97
    基本养老保险费               233,360.55         11,719,621.50                 11,791,157.20               161,824.85
    失业保险费                                       1,091,902.21                  1,053,969.95                37,932.26
    工伤保险费                                         691,244.44                   675,450.50                 15,793.94
    生育保险费                                         457,292.79                   453,984.81                  3,307.98
    四、住房公积金                                   1,903,303.00                  1,893,855.00                 9,448.00
    六、其他                                         1,071,026.84                  1,071,026.84工会经费和职工教
                                                   990,341.76                   990,341.76育经费
    解除劳动关系补偿                                    80,685.08                       80,685.08
    合计                       10,654,645.22       125,725,267.66               133,036,194.93               3,343,717.95应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 990,341.76 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿80,685.08 元。应付职工薪酬预计发放时间、金额等安排35、应交税费
                                                                                                           单位: 元
                    项目                                  期末数                                期初数
    增值税                                                             -50,723,996.13                    -50,835,671.51
    营业税                                                                 -26,769.30                           4,190.57
    企业所得税                                                           -163,202.58                         3,489,751.46
    个人所得税                                                          1,272,565.88
    城市维护建设税                                                        438,207.85                          349,094.42
    教育费附加                                                            326,974.52                          256,720.38
    房产税                                                                743,363.54                           99,857.92
    土地使用税                                                            537,074.58                          581,101.64
    其他                                                                  495,401.77                          353,828.02
    合计                                                               -47,100,379.87                    -45,701,127.10应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程
                                                          安徽华茂纺织股份有限公司 2014 年半年度报告全文36、应付利息
                                                                                                 单位: 元
                       项目                         期末数                           期初数
    分期付息到期还本的长期借款利息                                  176,166.67                     322,610.74
    企业债券利息                                                 24,209,874.23                   63,669,219.09
    短期借款应付利息                                              2,371,395.55                    2,136,151.43
    合计                                                         26,757,436.45                   66,127,981.26应付利息说明37、应付股利
                                                                                                 单位: 元
            单位名称               期末数                 期初数              超过一年未支付原因应付股利的说明38、其他应付款(1)其他应付款情况
                                                                                                 单位: 元
                     项目                        期末数                             期初数
    1 年以内                                                   24,295,606.82                     16,668,269.23
    1-2 年                                                    126,117,498.38                  125,357,397.51
    2-3 年                                                       7,747,655.62                     6,308,246.62
    3 年以上                                                   37,837,014.85                     37,617,690.25
    合计                                                      195,997,775.67                  185,951,603.61(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                 单位: 元
                   单位名称                      期末数                             期初数
    安徽华茂集团有限公司                                         2,164,050.00                     2,640,681.72
    合计                                                         2,164,050.00                     2,640,681.72(3)账龄超过一年的大额其他应付款情况的说明
       系子公司华茂经纬对经纬纺织机械股份有限公司的借款,华茂经纬按1年期银行贷款利率向其支付利息。
                                                                     安徽华茂纺织股份有限公司 2014 年半年度报告全文(4)金额较大的其他应付款说明内容
                                               金   额                                                            款项
       单位名称
                         1年以内           1-2年            2-3年            3年以上            合 计             内容经纬纺织机械股份
                 1,680,426.64             2,710,247.12    5,025,359.28     35,009,574.75      44,425,607.79 借款
    有限公司注*1安庆临港经济开发
                                   —    22,265,545.00               —                  —   22,265,545.00 借款区管理委员会注*2
    合 计                    1,680,426.64     24,975,792.12   5,025,359.28     35,009,574.75       66,691,152.79
       注*1:系子公司华茂经纬对该公司的借款,华茂经纬按1年期银行贷款利率向其支付利息。
       注*2:根据华茂织染与安庆临港经济开发区管理委员会签订的《投资协议书》及《补充协议》,华茂织染在投产后达到一定效益后,安庆临港经济开发区管理委员会对华茂织染实行固定资产投资奖励。上年华茂织染先行以借款的方式取得该奖励款项,故华茂织染暂将该款项记入其他应付款。39、预计负债
                                                                                                               单位: 元
           项目                 期初数                本期增加                本期减少                   期末数预计负债说明40、一年内到期的非流动负债(1)一年内到期的非流动负债情况
                                                                                                               单位: 元
                  项目                                    期末数                                期初数
    1 年内到期的长期借款                                               2,800,000.00                            42,800,000.00
    合计                                                               2,800,000.00                            42,800,000.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                               单位: 元
                  项目                                    期末数                                期初数
    保证借款                                                           2,800,000.00                            42,800,000.00
    合计                                                               2,800,000.00                            42,800,000.00一年内到期的长期借款中属于逾期借款获得展期的金额 0.00 元。
                                                                                  安徽华茂纺织股份有限公司 2014 年半年度报告全文
    金额前五名的一年内到期的长期借款
                                                                                                                                     单位: 元
                                                                                          期末数                            期初数
    贷款单位            借款起始日            借款终止日       币种         利率
                                                                                  外币金额      本币金额       外币金额          本币金额中国农业银行阿
                    2012 年 12 月 25 日 2014 年 06 月 20 日 人民币元 7.59%                                                      4,000,000.00拉尔兵团支行中国农业银行阿
                    2013 年 01 月 10 日 2014 年 06 月 20 日 人民币元 7.59%                                                      4,000,000.00拉尔兵团支行中国农业银行阿
                    2013 年 01 月 24 日 2014 年 12 月 20 日 人民币元 7.59%                                                      9,800,000.00拉尔兵团支行
    中国农业发展银                                                                                                                  25,000,000.0
                    2009 年 07 月 11 日 2014 年 02 月 28 日 人民币元 6.40%
    行安庆分行                                                                                                                                0中国农业银行阿
                    2013 年 01 月 24 日 2014 年 12 月 20 日 人民币元 7.59%                     2,800,000.00拉尔兵团支行
                                                                                                                                42,800,000.0
    合计                        --                   --            --           --       --        2,800,000.00       --
                                                                                                                                            0
    一年内到期的长期借款中的逾期借款
                                                                                                                                     单位: 元
         贷款单位           借款金额          逾期时间          年利率            借款资金用途      逾期未偿还原因            预期还款期
    资产负债表日后已偿还的金额 0.00 元。
    一年内到期的长期借款说明
    (3)一年内到期的应付债券
                                                                                                                                     单位: 元
                                                                      期初应付利 本期应计利 本期已付利 期末应付利
       债券名称      面值         发行日期    债券期限    发行金额                                                               期末余额
                                                                            息            息          息               息
    一年内到期的应付债券说明
    (4)一年内到期的长期应付款
                                                                                                                                     单位: 元
         借款单位                期限         初始金额              利率            应计利息           期末余额                借款条件
    一年内到期的长期应付款的说明
    41、其他流动负债
                                                                                                                                     单位: 元
                          项目                                  期末账面余额                                  期初账面余额
                                                                        安徽华茂纺织股份有限公司 2014 年半年度报告全文
    水电费                                                                14,360,711.04                               13,400,060.69
    运费                                                                    974,965.43                                 4,653,671.50
    其他                                                                   2,798,064.90                                1,409,019.98
    合计                                                                  18,133,741.37                               19,462,752.17其他流动负债说明42、长期借款(1)长期借款分类
                                                                                                                       单位: 元
                     项目                                    期末数                                     期初数
    抵押借款                                                              50,000,000.00
    保证借款                                                             276,250,000.00                             171,250,000.00
    信用借款                                                              30,000,000.00                               30,000,000.00
    合计                                                                 356,250,000.00                             201,250,000.00长期借款分类的说明(2)金额前五名的长期借款
                                                                                                                       单位: 元
                                                                                   期末数                          期初数
    贷款单位        借款起始日        借款终止日        币种      利率
                                                                        外币金额        本币金额        外币金额      本币金额中国进出口银
               2013 年 04 月 28 日 2015 年 04 月 28 日 人民币元 4.20%                   35,000,000.00                35,000,000.00行安徽省分行中国进出口银
               2013 年 05 月 31 日 2015 年 04 月 28 日 人民币元 4.20%                   35,000,000.00                35,000,000.00行安徽省分行中国进出口银
               2013 年 06 月 09 日 2015 年 04 月 28 日 人民币元 4.20%                   35,000,000.00                35,000,000.00行安徽省分行中信银行安庆
               2012 年 03 月 19 日 2015 年 03 月 18 日 人民币元 3.33%                   30,000,000.00                30,000,000.00分行营业部中国进出口银
               2014 年 03 月 24 日 2015 年 10 月 15 日 人民币元 7.04%                   22,000,000.00行安徽省分行
    合计                   --                --             --       --         --         157,000,000.00      --       135,000,000.00长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等
       期末保证借款余额中,由华茂集团为本公司提供担保取得借款140,000,000.00元,由华茂集团为本公司子公司佰斯特纺织提供担保取得借款120,000,000.00元,由新疆生产建设兵团农一师二团、十团为子公司阿拉尔纺织担保取得借款10,250,000.00元,由本公司、新疆生产建设兵团农一师二团、新疆阿拉尔市
                                                                        安徽华茂纺织股份有限公司 2014 年半年度报告全文斓勃投资有限责任公司为阿拉尔纺织担保取得借款6,000,000.00元。抵押借款余额中,本公司的子公司华茂织染公司以土地作为质押物向中国进出口银行安徽分行取得借款50,000,000.00元,并由华茂集团提供担保。43、应付债券
                                                                                                                     单位: 元
                                                               期初应付利 本期应计利 本期已付利 期末应付利
    债券名称      面值       发行日期    债券期限    发行金额                                                          期末余额
                                                                   息           息         息            息
    08 皖华茂   400,000,000 2008 年 01               400,000,000 -6,010,665. 13,039,999. 26,080,000. -5,359,536. 394,640,463
                                     10 年
    债                    .00 月 23 日                       .00            97           98          00            61          .39
    12 皖华茂   840,000,000 2012 年 04               840,000,000 -5,164,664. 26,460,000. 52,879,344. -4,412,568. 835,587,431
                                     5年
    债                    .00 月 12 日                       .00            74           00          84            16          .84应付债券说明,包括可转换公司债券的转股条件、转股时间
      经国家发展和改革委员会发改财金[2008]125号文的批准,本公司于2008年1月17日至2008年1月23日公开发行10年期公司债券4亿元(简称“08皖华茂债”),采用固定利率方式,单利按年计息,票面年利率为6.52%。截止2008年1月23日止,公司实际发行公司债券4亿元,扣除债券发行承销费用670万元,实际到账金额为39,330万元,支付其他发行费用549.40万元。本次发行债券所筹资金全部用于第二工业园区十万锭高档精品紧密纺项目的投资建设。
    经中国证券监督管理委员会证监许可[2012]434号文核准,本公司于2012年4月向社会公开发行面值为840,000,000.00元的公司债券,票面年利率为6.30%,应募集资金总额为840,000,000.00元,根据有关规定扣除发行费用7,728,000.00元后,实际募集资金金额为832,272,000.00元。该募集资金已于2012年4月16日到位。公司将538,000,000.00元的募集资金用于偿还银行贷款,调整债务结构;剩余资金用于补充公司流动资金,改善公司资金状况。44、长期应付款(1)金额前五名长期应付款情况
                                                                                                                     单位: 元
    单位               期限          初始金额            利率               应计利息      期末余额             借款条件(2)长期应付款中的应付融资租赁款明细
                                                                                                                     单位: 元
                                                       期末数                                         期初数
               单位
                                             外币                  人民币                 外币                  人民币由独立第三方为公司融资租赁提供担保的金额元。长期应付款的说明
                                                                           安徽华茂纺织股份有限公司 2014 年半年度报告全文45、专项应付款
                                                                                                                       单位: 元
               项目                 期初数           本期增加          本期减少           期末数             备注说明专项应付款说明46、其他非流动负债
                                                                                                                       单位: 元
                       项目                                   期末账面余额                          期初账面余额
    递延收益                                                               106,479,887.47                          109,791,973.87
    合计                                                                   106,479,887.47                          109,791,973.87其他非流动负债说明涉及政府补助的负债项目
                                                                                                                       单位: 元
                                                     本期新增补        本期计入营业                                 与资产相关/
            负债项目                  期初余额                                          其他变动    期末余额
                                                       助金额          外收入金额                                   与收益相关
    高档精品紧密纺项目                   20,335,714.31                       1,042,857.14               19,292,857.17 与资产相关
    高档烧毛丝光染色产品升级项目          4,898,571.44                        231,428.58                 4,667,142.86 与资产相关
    三万锭紧密纺升级改造项目              3,428,571.42                        142,857.14                 3,285,714.28 与资产相关
    重点产业振兴国家补助资金             13,125,000.00                        535,714.29                12,589,285.72 与资产相关
    5 万纱锭和 200 台高档无梭织机项目     8,270,027.76                        337,552.12                 7,932,475.65 与资产相关
    年产 4600 万米高档坯布工业项目       12,976,212.75                                                  12,976,212.75 与资产相关
    新型精品纱线产业化                    2,785,714.29                        107,142.86                 2,678,571.43 与资产相关
    公租房改造拨款                         700,000.00                                                     700,000.00 与资产相关
    高档色织面料生产线建设项目           25,334,761.90                        915,714.28                24,419,047.62 与资产相关
    产业发展资金                         17,937,400.00                                                                  与资产相关
    固定资产贴息                                         17,937,400.00                                  17,937,400.00 与资产相关
    运输费                                                      1,180.00                                     1,180.00 与资产相关
    合计                                109,791,973.87 17,938,580.00         3,313,266.41              106,479,887.48       --47、股本
                                                                                                                        单位:元
                                                            本期变动增减(+、-)
                      期初数                                                                                         期末数
                                  发行新股           送股         公积金转股            其他         小计
    股份总数        943,665,009.00                                                                                 943,665,009.00
                                                              安徽华茂纺织股份有限公司 2014 年半年度报告全文股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况48、库存股库存股情况说明49、专项储备专项储备情况说明50、资本公积
                                                                                                   单位: 元
            项目                  期初数              本期增加             本期减少            期末数
    资本溢价(股本溢价)                  370,244.08                                                  370,244.08
    其他资本公积                      629,567,468.06                            294,386,904.82    335,180,563.24
    合计                              629,937,712.14                            294,386,904.82    335,550,807.32资本公积说明51、盈余公积
                                                                                                   单位: 元
            项目                  期初数              本期增加             本期减少            期末数
    法定盈余公积                      242,500,545.01                                              242,500,545.01
    储备基金                            1,599,514.65
    企业发展基金                          650,718.38                                                1,599,514.65
    其他                                                                                              650,718.38
    合计                              244,750,778.04                                              244,750,778.04盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议
       法定盈余公积本年增加是按本年净利润的10%计提。52、一般风险准备一般风险准备情况说明53、未分配利润
                                                                                                   单位: 元
                   项目                                     金额                         提取或分配比例
                                                                       安徽华茂纺织股份有限公司 2014 年半年度报告全文
    调整前上年末未分配利润                                                        1,155,698,405.85                  --
    调整后年初未分配利润                                                          1,155,698,405.85                  --
    加:本期归属于母公司所有者的净利润                                                 27,008,987.28                --
    应付普通股股利                                                                     47,183,250.43
    期末未分配利润                                                                1,135,524,142.70                  --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数
       2013年度股利分配方案为:以公司2013年末总股本943,665,009股为基数,向全体股东以未分配利润按每10股现金红利0.5元(含税),共计派发分红总计47,183,250.43元。本方案已于2014年6月10日实施完毕。54、营业收入、营业成本(1)营业收入、营业成本
                                                                                                                     单位: 元
                 项目                                 本期发生额                                   上期发生额
    主营业务收入                                                    852,376,801.51                               935,572,781.95
    其他业务收入                                                       61,310,011.81                                 46,025,966.08
    营业成本                                                        820,230,462.35                               933,308,902.87(2)主营业务(分行业)
                                                                                                                     单位: 元
                                               本期发生额                                       上期发生额
           行业名称
                                   营业收入                 营业成本                 营业收入                营业成本
    纺织                                 852,376,801.51          767,751,138.74           935,572,781.95         902,116,755.36
    合计                                 852,376,801.51          767,751,138.74           935,572,781.95         902,116,755.36(3)主营业务(分产品)
                                                                                                                     单位: 元
                                                                     安徽华茂纺织股份有限公司 2014 年半年度报告全文
                                             本期发生额                                    上期发生额
           产品名称
                                  营业收入                营业成本              营业收入                营业成本
    纱 线                             390,816,625.56            346,586,877.55       559,525,942.66         526,897,431.96
    布                                452,416,951.77            410,998,092.13       364,792,742.10         365,626,886.99
    其他                                9,143,224.18             10,166,169.06        11,254,097.19           9,592,436.41
    合计                              852,376,801.51            767,751,138.74       935,572,781.95         902,116,755.36(4)主营业务(分地区)
                                                                                                             单位: 元
                                             本期发生额                                    上期发生额
           地区名称
                                  营业收入                营业成本              营业收入                营业成本
    中国地区                          696,730,676.23            627,317,773.17       742,452,568.73         715,204,559.46
    欧洲地区                           97,938,273.40             88,242,384.33        97,728,181.14          94,356,558.89
    亚洲地区                           57,707,851.88             52,190,981.24        95,392,032.08          92,555,637.01
    合计                              852,376,801.51            767,751,138.74       935,572,781.95         902,116,755.36(5)公司来自前五名客户的营业收入情况
                                                                                                             单位: 元
           客户名称                   主营业务收入                            占公司全部营业收入的比例
    安徽华茂进出口有限责任公司                           58,945,688.66                                                 8.62%
    COTONIFICIO ALBINI                                   34,587,105.24                                                 5.06%
    CODEFINE                                             24,719,012.29                                                 3.61%
    常州市武进马杭色织布有限公司                         22,603,565.95                                                 3.30%
    青岛颐和针织有限公司                                 16,624,615.67                                                 2.43%
    合计                                                157,479,987.81                                             23.02%营业收入的说明55、合同项目收入
                                                                                                             单位: 元
                                                                              累计已确认毛利(亏
    固定造价合同           合同项目              金额           累计已发生成本                         已办理结算的金额
                                                                               损以―-‖号表示)
                                                                              累计已确认毛利(亏
    成本加成合同           合同项目              金额           累计已发生成本                         已办理结算的金额
                                                                               损以―-‖号表示)合同项目的说明
                                                     安徽华茂纺织股份有限公司 2014 年半年度报告全文56、营业税金及附加
                                                                                             单位: 元
               项目     本期发生额                上期发生额                  计缴标准
    营业税                         -11,459.87                22,199.77 房屋租赁收入 5%
    城市维护建设税               2,670,419.50             2,874,132.28 应纳流转税额 7%、5%、1%
    教育费附加                   1,983,541.62             1,941,815.32 应纳流转税额 3%、 2%
    合计                         4,642,501.25             4,838,147.37               --营业税金及附加的说明57、销售费用
                                                                                             单位: 元
                 项目                本期发生额                            上期发生额
    运输费                                             4,691,508.91                           5,979,615.36
    佣金                                                 543,169.11                            864,929.79
    职工薪酬                                           1,062,970.40                            980,302.92
    差旅费                                               878,985.36                            741,792.01
    出口费用                                            -800,785.95                           1,490,248.94
    其他                                               3,623,137.32                           2,313,739.15
    合计                                               9,998,985.15                          12,370,628.1758、管理费用
                                                                                             单位: 元
                 项目                本期发生额                            上期发生额
    职工薪酬                                          13,062,539.83                          10,401,681.98
    税金                                               5,720,454.56                           5,495,041.62
    咨询费                                               497,631.07                           1,737,832.22
    无形资产摊销                                      12,940,335.86                          12,447,831.93
    折旧费                                             2,375,238.11                           1,626,680.54
    租赁费                                             1,529,238.61                           2,640,223.50
    差旅费                                             1,872,018.14                           1,324,145.18
    业务招待费                                           668,585.75                            979,991.26
    保险费                                               506,002.70                            246,602.09
    办公费                                               844,760.48                            502,089.13
    物料消耗                                             593,727.81                            498,132.21
                                                           安徽华茂纺织股份有限公司 2014 年半年度报告全文
    修理费                                                    748,416.09                            819,380.98
    其他                                                     4,904,179.70                          3,058,524.40
    合计                                                    46,263,128.71                        41,778,157.0459、财务费用
                                                                                                 单位: 元
                  项目                     本期发生额                           上期发生额
    利息支出                                                69,207,628.95                        66,650,957.49
    利息收入                                                  -152,076.70                         -2,365,536.70
    汇兑净损失                                                -132,682.55                        -20,827,624.60
    银行手续费                                               2,903,661.31                           651,495.88
    合计                                                    71,826,531.01                        44,109,292.0760、公允价值变动收益
                                                                                                 单位: 元
           产生公允价值变动收益的来源           本期发生额                        上期发生额
    交易性金融资产                                                  3,635.00
    合计                                                            3,635.00公允价值变动收益的说明61、投资收益(1)投资收益明细情况
                                                                                                 单位: 元
                      项目                      本期发生额                        上期发生额
    成本法核算的长期股权投资收益                                5,564,996.65                       6,978,812.00
    权益法核算的长期股权投资收益                                7,246,350.59                     28,583,324.16
    处置长期股权投资产生的投资收益                                                                  128,406.00
    持有可供出售金融资产等期间取得的投资收益                   35,924,146.72                     19,339,500.00
    可供出售金融资产等取得的投资收益                                                           187,782,194.86
    其他                                                           40,121.95                         83,811.31
    合计                                                       48,775,615.91                   242,896,048.33
                                                                安徽华茂纺织股份有限公司 2014 年半年度报告全文(2)按成本法核算的长期股权投资收益
                                                                                                              单位: 元
           被投资单位                 本期发生额              上期发生额           本期比上期增减变动的原因
    上海网达软件股份有限公司                     600,000.00            480,000.00
    徽商银行股份有限公司                                             6,498,812.00
    安庆振风典当有限责任公司                     200,000.00
    国泰君安证券股份有限公司                   4,764,996.65
    合计                                       5,564,996.65          6,978,812.00                    --(3)按权益法核算的长期股权投资收益
                                                                                                              单位: 元
           被投资单位                 本期发生额              上期发生额           本期比上期增减变动的原因
    安徽华鹏纺织有限公司                          62,588.04           -141,422.38
    德生纺织印染安庆有限公司                    -580,146.81           -297,587.14
    安徽华茂恩逖艾世时装有限公司                -167,059.78           -203,427.84
    新疆利华棉业股份有限公司                   7,930,969.14         29,225,761.52
    合计                                       7,246,350.59         28,583,324.16                    --投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明62、资产减值损失
                                                                                                              单位: 元
                        项目                              本期发生额                         上期发生额
    一、坏账损失                                                        -311,048.24                         -5,987,564.69
    二、存货跌价损失                                                  -4,382,960.23                              -487,943.18
    合计                                                              -4,694,008.47                         -6,475,507.8763、营业外收入(1)营业外收入情况
                                                                                                              单位: 元
                                                                                           计入当期非经常性损益的
                项目                      本期发生额                上期发生额
                                                                                                      金额
    非流动资产处置利得合计                         4,894,615.14                     2,812.85
    其中:固定资产处置利得                         4,894,615.14                     2,812.85
                                                                    安徽华茂纺织股份有限公司 2014 年半年度报告全文
    政府补助                                            9,665,242.62                4,054,983.00
    其他                                                  540,331.69                  89,872.12
    合计                                               15,100,189.45                4,147,767.97营业外收入说明
    因安庆开发区天柱山西路建设需要,安庆开发区建设局决定征收本公司位于开发区西片十魏路占征收道路红线部分的土地,公司与安庆开发区建设局签订了土地征收补偿协议,获得补偿款4,839,457.00元;
    本期收到的政府补助主要明细情况:根据阿拉尔纺织与新疆兵团农一师、阿拉尔市人民政府、农一师二团、农一师师团签订的《安徽华茂纺织股份有限公司在新疆阿拉尔市投资建设5万锭优质棉纺和200台高档 无 梭 织 机 项 目 合 作 协 议 》 , 阿 拉 尔 纺 织 共 收 到 纺 锭 和 布 机 补 贴 款 1,812,396.00 元 和 电 费 补 贴款2,052,115.16元;根据新兵办发[2012]161号文《兵团办公厅关于实施阶段性棉纱生产补贴的通知》,本公司子公司阿拉尔纺织本年收到新疆兵团第一师阿拉尔市人民政府工业和信息化委员会阶段性棉纱生产补贴款共计600,000.00元;子公司华茂潜山公司本期收到税收奖励1,108,000.00元。(2)计入当期损益的政府补助
                                                                                                                      单位: 元
       补助项目               本期发生额             上期发生额          与资产相关/与收益相关 是否属于非经常性损益
    政府补助                           9,665,242.62           4,054,983.00 与资产相关                   是
    合计                               9,665,242.62           4,054,983.00            --                            --64、营业外支出
                                                                                                                      单位: 元
                                                                                                    计入当期非经常性损益
                    项目                            本期发生额                上期发生额
                                                                                                             的金额
    非流动资产处置损失合计                                      777,491.71                  54,567.03
    其他                                                        175,303.47                 125,063.75
    公益性捐赠                                                  42,000.00
    合计                                                        994,795.18                 179,630.78营业外支出说明65、所得税费用
                                                                                                                      单位: 元
                           项目                                    本期发生额                            上期发生额
    按税法及相关规定计算的当期所得税                                             5,554,726.82                      27,876,439.53
    递延所得税调整                                                                 893,570.74                            914,299.37
                                                       安徽华茂纺织股份有限公司 2014 年半年度报告全文
    合计                                                          6,448,297.56                 28,790,738.9066、基本每股收益和稀释每股收益的计算过程
    基本每股收