吉电股份(000875)公告正文

吉电股份:2012年半年度财务报告

公告日期:2012-08-15

                                     合并资产负债表
                                            2012 年 6 月 30 日
    编制单位: 吉林电力股份有限公司                                                              单位: 元
               项目            附注                期末余额                       期初余额流动资产:
    货币资金                 六、1                         808,006,808.24             1,302,738,750.48
    交易性金融资产                                                     0                            0
    应收票据                 六、2                         113,220,000.00                23,604,967.00
    应收账款                 六、3                         720,981,357.01               720,719,465.93
    预付款项                 六、5                          61,442,688.11               196,107,842.50
    应收股利                                                           0                            0
    其他应收款               六、4                         111,037,845.09               100,359,484.64
    存货                     六、6                         148,731,746.98               226,241,029.18
    一年内到期的非流动资产                                             0                            0
    其他流动资产                                                       0                            0
    流动资产合计                                             1,963,420,445.43             2,569,771,539.73非流动资产:
    可供出售金融资产                                                   0                            0
    持有至到期投资                                                     0                            0
    长期应收款                                                         0                            0
    长期股权投资             六、7                         646,570,205.58               647,451,159.68
    投资性房地产                                                       0                            0
    固定资产                 六、8                      12,421,083,052.75            12,751,058,112.56
    在建工程                 六、9                         904,980,240.70               773,140,876.59
    工程物资                 六、10                         33,230,730.84               118,039,456.72
    固定资产清理                                                       0                            0
    生产性生物资产                                                     0                            0
    油气资产                                                           0                            0
    无形资产                 六、11                         52,663,234.75                52,771,972.14
    开发支出                                                           0                            0
    商誉                     六、12                        170,223,918.06               170,223,918.06
    长期待摊费用                                                       0                            0
    递延所得税资产           六、13                         25,779,922.16                25,779,922.16
    其他非流动资产                                                     0                            0
    非流动资产合计                                          14,254,531,304.84            14,538,465,417.91
    资产总计                                                16,217,951,750.27            17,108,236,957.64
    法定代表人:                          主管会计工作负责人:                  会计机构负责人:
                             合并资产负债表(续)
                                            2012 年 6 月 30 日
    编制单位: 吉林电力股份有限公司                                                                单位: 元
               项目            附注                期末余额                        期初余额流动负债:
    短期借款                 六、15                      1,829,500,000.00              1,847,100,000.00
    交易性金融负债                                                      0                               0
    应付票据                 六、16                         20,000,000.00
    应付账款                 六、17                      1,433,953,278.70              1,936,400,907.16
    预收款项                 六、18                           8,891,791.83                50,791,655.38
    应付职工薪酬             六、19                         48,886,524.65                 19,887,364.70
    应交税费                 六、20                       -561,102,960.30               -653,650,481.26
    应付利息                 六、21                         51,444,712.17                 86,799,254.38
    应付股利                 六、22                         13,175,487.00                 13,340,207.00
    其他应付款               六、23                         68,839,173.86                 55,215,781.60
    一年内到期的非流动负债   六、24                         98,289,130.04                162,615,735.40
    其他流动负债                                                        0                500,000,000.00
    流动负债合计                                             3,011,877,137.95              4,018,500,424.36非流动负债:
    长期借款                 六、25                      9,600,765,449.75              9,236,453,137.74
    应付债券                 六、26                        700,000,000.00                700,000,000.00
    长期应付款               六、27                        188,034,144.59                184,704,889.04
    递延所得税负债                                                      0                               0
    其他非流动负债           六、28                           1,611,125.70                    1,611,125.70
    非流动负债合计                                          10,490,410,720.04             10,122,769,152.48
    负债合计                                                13,502,287,857.99             14,141,269,576.84所有者权益(或股东权益):
    实收资本(或股本)       六、29                        839,100,000.00                839,100,000.00
    资本公积                 六、30                      1,640,730,893.66              1,640,730,893.66
    减:库存股                                                          0                               0
    盈余公积                 六、31                         98,426,246.14                 98,426,246.14
    一般风险准备                                                        0                               0
    未分配利润               六、32                       -423,325,716.48               -181,511,723.81
    外币报表折算差额                                                    0                               0
    归属于母公司所有者权益合计                               2,154,931,423.32              2,396,745,415.99
    少数股东权益                                           560,732,468.96                570,221,964.81
    所有者权益合计                                           2,715,663,892.28              2,966,967,380.80
    负债和所有者权益(总计                                  16,217,951,750.27             17,108,236,957.64
    法定代表人:                          主管会计工作负责人:                   会计机构负责人:
                                              合并利润表
                                                2012 年 1-6 月
    编制单位: 吉林电力股份有限公司                                                                     单位: 元
                  项目                 附注               本期金额                          上期金额
    一、营业总收入                                                   2,218,369,249.73               2,005,737,606.87
       其中:营业收入                六、33                      2,218,369,249.73               2,005,737,606.87
    二、营业总成本                                                   2,479,068,510.80               1,971,278,920.13
       其中:营业成本                六、33                      2,084,977,440.49               1,781,863,870.04
             营业税金及附加          六、34                          5,053,353.09                     6,661,088.01
             销售费用                                                                                   40,450.80
             管理费用                                              32,248,420.22                    35,655,051.30
             财务费用                                              356,789,297.00                   168,615,629.98
             资产减值损失                                                      0                    -21,557,170.00
    投资收益(损失以“-”号填列)     六、35                          -639,154.10                    -34,675,776.63
    其中:对联营企业和合营企业的投资
                                                                     -880,954.10                    -37,982,762.92收益
    汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                                -261,338,415.17                      -217,089.89
       加   :营业外收入             六、36                        10,237,786.48                      3,548,299.12
       减   :营业外支出             六、37                            202,859.83                       526,377.78
       其中:非流动资产处置损失                                        184,739.20四、利润总额(亏损总额以“-”号填
                                                                  -251,303,488.52                     2,804,831.45列)
       减:所得税费用                六、38                                    0                      6,335,437.10
    五、净利润(净亏损以“-”号填列)                                -251,303,488.52                   -3,530,605.65
    归属于母公司所有者的净利润                                      -241,813,992.67                   -7,945,810.86
       少数股东损益                                                -9,489,495.85                      4,415,205.21
    六、每股收益:                                               --                                --
       (一)基本每股收益                                                -0.2882                          -0.0095
       (二)稀释每股收益                                                -0.2882                          -0.0095七、其他综合收益
    八、综合收益总额                                                  -251,303,488.52                   -3,530,605.65
    归属于母公司所有者的综合收益总额                                  -241,813,992.67                   -7,945,810.86
    归属于少数股东的综合收益总额                                       -9,489,495.85                      4,415,205.21
    法定代表人:                            主管会计工作负责人:                        会计机构负责人:
                                       合并现金流量表
                                                 2012 年 1-6 月
    编制单位: 吉林电力股份有限公司                                                                    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                                      2,362,690,500.91            2,004,802,989.76
    收到的税费返还                                                        1,202,117.06                3,632,532.21
    收到其他与经营活动有关的现金                                        17,585,721.27               65,292,740.17
    经营活动现金流入小计                                              2,381,478,339.24            2,073,728,262.14
    购买商品、接受劳务支付的现金                                      1,784,173,430.23            2,088,108,479.19
    支付给职工以及为职工支付的现金                                      135,071,790.58              125,521,717.59
    支付的各项税费                                                      84,572,409.04               87,395,084.78
    支付其他与经营活动有关的现金                                        43,364,100.05               47,644,409.21
    经营活动现金流出小计                                              2,047,181,729.90            2,348,669,690.77
    经营活动产生的现金流量净额                                          334,296,609.34            -274,941,428.63二、投资活动产生的现金流量:
    收回投资收到的现金                                                                              250,000,000.00
    取得投资收益所收到的现金                                                241,800.00                3,306,986.29
    处置固定资产、无形资产和其他长期资产收回的现金净额                          630.00                5,500,000.00收到其他与投资活动有关的现金
    投资活动现金流入小计                                                    242,430.00              258,806,986.29
    购建固定资产、无形资产和其他长期资产支付的现金                      201,446,181.18              612,583,223.93
    投资支付的现金                                                                                  634,000,000.00
    支付其他与投资活动有关的现金                                                    0                           0
    投资活动现金流出小计                                                201,446,181.18            1,246,583,223.93
    投资活动产生的现金流量净额                                        -201,203,751.18             -987,776,237.64三、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                                                1,335,000,000.00            3,361,162,245.52
    筹资活动现金流入小计                                              1,335,000,000.00            3,361,162,245.52
    偿还债务支付的现金                                                1,522,846,214.96              792,509,697.15
    分配股利、利润或偿付利息支付的现金                                  407,365,537.14              266,343,731.92
    其中:子公司支付给少数股东的股利、利润                                                          18,620,000.00
    支付其他与筹资活动有关的现金                                        32,562,000.02                 2,100,000.00
    筹资活动现金流出小计                                              1,962,773,752.12            1,060,953,429.07
    筹资活动产生的现金流量净额                                        -627,773,752.12             2,300,208,816.45
    四、汇率变动对现金及现金等价物的影响                                    -51,048.28                  -39,936.74
    五、现金及现金等价物净增加额                                      -494,731,942.24             1,037,451,213.44
    加:期初现金及现金等价物余额                                      1,302,738,750.48              361,861,910.96
    六、期末现金及现金等价物余额                                        808,006,808.24            1,399,313,124.40
    法定代表人:                           主管会计工作负责人:                          会计机构负责人:
                                   合并所有者权益变动表
                                                                    2012 年 1-6 月
    编制单位: 吉林电力股份有限公司                                                                                                                单位: 元
                                                                                                 本期金额
                                                                     归属于母公司所有者权益
                 项目           实收资                                                                                             少数股东权 所有者权益合
                                                                  减:库 专项                    一般风险
                                本(或股        资本公积                        盈余公积                     未分配利润 其他           益                计
                                                                  存股 储备                       准备
                                  本)
    一、上年年末余额                 839,100,000   1,640,730,893.66                  98,426,246.14               -181,511,723.81        570,221,964.81   2,966,967,380.8
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                 839,100,000   1,640,730,893.66                  98,426,246.14               -181,511,723.81        570,221,964.81   2,966,967,380.8三、本期增减变动金额(减少以
                                                                                                             -241,813,992.67         -9,489,495.85   -251,303,488.52“-”号填列)
    (一)净利润                                                                                                 -241,813,992.67         -9,489,495.85   -251,303,488.52(二)其他综合收益
    上述(一)和(二)小计                                                                                       -241,813,992.67         -9,489,495.85   -251,303,488.52
    (三)所有者投入和减少资本                0                  0        0     0               0            0                0    0                0                  01.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                            0                  0        0     0               0            0                0    0                0                  01.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他
    (五)所有者权益内部结转                  0                  0        0     0               0            0                0    0                0                  01.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                                                                                                                                                    01.本期提取2.本期使用(七)其他
    四、本期期末余额                 839,100,000   1,640,730,893.66                  98,426,246.14               -423,325,716.48        560,732,468.96   2,715,663,892.28
    法定代表人:                                       主管会计工作负责人:                                                会计机构负责人:
                                     合并所有者权益变动表
                                                                    2012 年 1-6 月
    编制单位: 吉林电力股份有限公司                                                                                                                        单位: 元
                                                                                                上年金额
                                                                     归属于母公司所有者权益
                 项目             实收资本                                                                                            少数股东 所有者权益
                                                                    减:库 专项                        一般风
                                     (或股       资本公积                             盈余公积                 未分配利润 其他          权益             合计
                                                                    存股       储备                    险准备
                                      本)
    一、上年年末余额                     839,100,000 1,640,730,893.66                      98,426,246.14            -197,361,495.15       164,460,121.81 2,545,355,766.46
    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                                                                                             2,320,000.00                           2,320,000.00
          其他
    二、本年年初余额                     839,100,000 1,640,730,893.66                      98,426,246.14            -195,041,495.15       164,460,121.81 2,547,675,766.46三、本期增减变动金额(减少以“-”
                                                                                                                  13,529,771.34          405,761,843    419,291,614.34号填列)
    (一)净利润                                                                                                      13,529,771.34        22,583,015.74     36,112,787.08(二)其他综合收益
    上述(一)和(二)小计                                                                                            13,529,771.34        22,583,015.74     36,112,787.08
    (三)所有者投入和减少资本                    0                0           0       0              0         0                0    0   383,178,827.26    383,178,827.26
    1.所有者投入资本                                                                                                                      39,200,000.00     39,200,000.002.股份支付计入所有者权益的金额
    3.其他                                                                                                                               343,978,827.26    343,978,827.26
    (四)利润分配                                0                0           0       0              0         0                0    0               0                 01.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他
    (五)所有者权益内部结转                      0                0           0       0              0         0                0    0               0                 01.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                     839,100,000 1,640,730,893.66                      98,426,246.14            -181,511,723.81       570,221,964.81   2,966,967,380.8
    法定代表人:                                      主管会计工作负责人:                                                    会计机构负责人:
                                         资产负债表
                                            2012 年 6 月 30 日
    编制单位: 吉林电力股份有限公司                                                              单位: 元
               项目            附注                期末余额                      期初余额流动资产:
    货币资金                                               524,832,434.72              927,293,701.34
    交易性金融资产
    应收票据                                               109,000,000.00                   7,133,600.00
    应收账款                 十一、1                       485,814,009.90              529,967,722.32
    预付款项                                                57,117,807.67              190,604,967.21
    应收利息
    应收股利
    其他应收款               十一、2                        45,600,105.83               28,400,539.89
    存货                                                   122,553,763.20              154,662,924.39
    一年内到期的非流动资产
    其他流动资产                                           440,000,000.00              100,000,000.00
    流动资产合计                                             1,784,918,121.32            1,938,063,455.15非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款                                              30,000,000.00               30,000,000.00
    长期股权投资             十一、3                     1,911,088,368.52            1,912,103,698.64
    投资性房地产
    固定资产                                             7,821,581,584.23            8,015,250,289.02
    在建工程                                               808,274,484.02              689,041,116.22
    工程物资                                                33,230,730.84              118,039,456.72
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                                22,374,938.74               21,693,332.14
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                          23,772,037.91               23,772,037.91
    其他非流动资产
    非流动资产合计                                          10,650,322,144.26           10,809,899,930.65
    资产总计                                                12,435,240,265.58           12,747,963,385.80
    法定代表人:                          主管会计工作负责人:                  会计机构负责人:
                                     资产负债表(续)
                                             2012 年 6 月 30 日
    编制单位: 吉林电力股份有限公司                                                                单位: 元
                 项目                 附注               期末余额                  期初余额流动负债:
    短期借款                                               1,629,500,000.00            1,524,500,000.00
    交易性金融负债
    应付票据
    应付账款                                                 813,934,302.79            1,234,748,049.19
    预收款项                                                                              25,601,773.74
    应付职工薪酬                                              45,040,515.06               19,018,144.98
    应交税费                                                -239,624,508.75             -314,267,145.60
    应付利息                                                  29,229,770.55               55,783,188.51
    应付股利                                                  13,175,487.00               13,340,207.00
    其他应付款                                                73,998,953.69               62,740,089.80
    一年内到期的非流动负债                                    33,292,555.48               66,585,110.96
    其他流动负债                                                                         250,000,000.00
    流动负债合计                                               2,398,547,075.82            2,938,049,418.58非流动负债:
    长期借款                                               7,031,548,945.52            6,631,548,945.52
    应付债券                                                 700,000,000.00              700,000,000.00
    长期应付款                                               188,034,144.59              184,704,889.04
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                             1,611,125.70                   1,611,125.70
    非流动负债合计                                             7,921,194,215.81            7,517,864,960.26
    负债合计                                                  10,319,741,291.63           10,455,914,378.84所有者权益(或股东权益):
    实收资本(或股本)                                       839,100,000.00              839,100,000.00
    资本公积                                               1,603,592,640.22            1,603,592,640.22
    减:库存股
    专项储备
    盈余公积                                                  98,426,246.14               98,426,246.14
    未分配利润                                              -425,619,912.41             -249,069,879.40
    外币报表折算差额
    所有者权益(或股东权益)合计                               2,115,498,973.95            2,292,049,006.96
    负债和所有者权益(或股东权益)总计                        12,435,240,265.58           12,747,963,385.80
    法定代表人:                          主管会计工作负责人:                    会计机构负责人:
                                                  利润表
                                                  2012 年 1-6 月
    编制单位: 吉林电力股份有限公司                                                                     单位: 元
             项目                   附注               本期金额                         上期金额
    一、营业收入                    十一、4                      1,951,239,497.54               1,708,226,938.03
    减:营业成本                十一、4                      1,837,586,193.76               1,569,661,306.29
           营业税金及附加                                           3,377,022.12                   4,345,169.70
           销售费用
           管理费用                                               32,244,541.50                 34,989,868.76
           财务费用                                               262,596,765.88                103,592,508.51
           资产减值损失                                                                         -21,529,170.00
    加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以
                                十一、5                             -773,530.12                 -32,333,306.72“-”号填列)
           其中:对联营企业和
                                                                  -1,015,330.12                 -35,640,293.01合营企业的投资收益二、营业利润(亏损以“-”
                                                                 -185,338,555.84                -15,166,051.95号填列)
    加:营业外收入                                                  8,788,522.83                    903,661.12
    减:营业外支出
           其中:非流动资产处置损失三、利润总额(亏损总额以
                                                                 -176,550,033.01                -14,262,390.83“-”号填列)
    减:所得税费用                                                                                 5,382,292.50四、净利润(净亏损以“-”
                                                                 -176,550,033.01                -19,644,683.33号填列)
    五、每股收益:                                              --                             --
    (一)基本每股收益                                                  -0.2104                        -0.0234
    (二)稀释每股收益                                                  -0.2104                        -0.0234六、其他综合收益
    七、综合收益总额                                                 -176,550,033.01                -19,644,683.33
    法定代表人:                               主管会计工作负责人:                    会计机构负责人:
                                          现金流量表
                                                 2012 年 1-6 月
    编制单位: 吉林电力股份有限公司                                                                     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                                        2,122,100,002.56           1,773,422,281.81
    收到的税费返还                                                                                     1,244,049.43
    收到其他与经营活动有关的现金                                           67,734,856.13             23,509,716.68
    经营活动现金流入小计                                                2,189,834,858.69           1,798,176,047.92
    购买商品、接受劳务支付的现金                                        1,752,110,777.75           1,998,064,196.81
    支付给职工以及为职工支付的现金                                        124,185,121.37             109,464,371.87
    支付的各项税费                                                         58,809,986.95             60,736,304.72
    支付其他与经营活动有关的现金                                          425,457,261.47             130,790,957.92
    经营活动现金流出小计                                                2,360,563,147.54           2,299,055,831.32
    经营活动产生的现金流量净额                                           -170,728,288.85           -500,879,783.40二、投资活动产生的现金流量:
    收回投资收到的现金                                                                               250,000,000.00
    取得投资收益所收到的现金                                                     241,800.00          22,686,986.29
    处置固定资产、无形资产和其他长期资产收回的现金净额                              630.00             5,500,000.00收到其他与投资活动有关的现金
    投资活动现金流入小计                                                         242,430.00          278,186,986.29
    购建固定资产、无形资产和其他长期资产支付的现金                        147,132,633.60             470,889,269.71
    投资支付的现金                                                                                     634,000,000支付其他与投资活动有关的现金
    投资活动现金流出小计                                                  147,132,633.60           1,104,889,269.71
    投资活动产生的现金流量净额                                           -146,890,203.60           -826,702,283.42三、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                                                  1,305,000,000.00           2,510,410,945.52收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                                1,305,000,000.00           2,510,410,945.52
    偿还债务支付的现金                                                  1,050,000,000.00             383,410,000.00
    分配股利、利润或偿付利息支付的现金                                    307,280,774.15             180,000,683.02
    支付其他与筹资活动有关的现金                                           32,562,000.02               2,100,000.00
    筹资活动现金流出小计                                                1,389,842,774.17             565,510,683.02
    筹资活动产生的现金流量净额                                            -84,842,774.17           1,944,900,262.50四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                         -402,461,266.62             617,318,195.68
    加:期初现金及现金等价物余额                                      927,293,701.34             190,204,322.35
    六、期末现金及现金等价物余额                                          524,832,434.72             807,522,518.03
    法定代表人:                           主管会计工作负责人:                           会计机构负责人:
                                             所有者权益变动表
                                                                   2012 年 1-6 月
    编制单位: 吉林电力股份有限公司                                                                                                                     单位: 元
                                                                                          本期金额
                 项目                实收资本                                                                        一般风险准                     所有者权益
                                                      资本公积         减:库存股    专项储备       盈余公积                      未分配利润
                                  (或股本)                                                                            备                             合计
    一、上年年末余额                     839,100,000.00 1,603,592,640.22                                 98,426,246.14                -249,069,879.40 2,292,049,006.96
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                     839,100,000.00 1,603,592,640.22                                 98,426,246.14                -249,069,879.40 2,292,049,006.96三、本期增减变动金额(减少以“-”
                                                                                                                                  -176,550,033.01   -176,550,033.01号填列)
    (一)净利润                                                                                                                      -176,550,033.01   -176,550,033.01(二)其他综合收益
    上述(一)和(二)小计                                                                                                            -176,550,033.01   -176,550,033.01
    (三)所有者投入和减少资本                       0                0              0              0               0             0                0                 01.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                                   0                0              0              0               0             0                0                 01.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他
    (五)所有者权益内部结转                         0                0              0              0               0             0                0                 01.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                     839,100,000.00 1,603,592,640.22                                 98,426,246.14                -425,619,912.41 2,115,498,973.95
    法定代表人:                                         主管会计工作负责人:                                              会计机构负责人:
                                            所有者权益变动表
                                                                  2012 年 1-6 月
    编制单位: 吉林电力股份有限公司                                                                                                                     单位: 元
                                                                                          上年金额
                 项目                实收资本                                                                        一般风险准                     所有者权益
                                                      资本公积         减:库存股    专项储备       盈余公积                      未分配利润
                                  (或股本)                                                                            备                             合计
    一、上年年末余额                     839,100,000.00 1,603,592,640.22                                 98,426,246.14                -215,982,286.99 2,325,136,599.37
    加:会计政策变更
          前期差错更正                                                                                                               2,320,000.00      2,320,000.00
          其他
    二、本年年初余额                     839,100,000.00 1,603,592,640.22                                 98,426,246.14                -213,662,286.99 2,327,456,599.37三、本期增减变动金额(减少以“-”
                                                                                                                                   -35,407,592.41    -35,407,592.41号填列)
    (一)净利润                                                                                                                       -35,407,592.41    -35,407,592.41(二)其他综合收益
    上述(一)和(二)小计                                                                                                             -35,407,592.41    -35,407,592.41
    (三)所有者投入和减少资本                       0                0              0              0               0             0                0                 01.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                                   0                0              0              0               0             0                0                 01.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他
    (五)所有者权益内部结转                         0                0              0              0               0             0                0                 01.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                     839,100,000.00 1,603,592,640.22                                 98,426,246.14                 -249,069,879.4 2,292,049,006.96
    法定代表人:                                         主管会计工作负责人:                                              会计机构负责人:
                                       吉林电力股份有限公司
                                              财务报表附注
                                           2012 年 6 月 30 日
                                     (除特别说明外,金额为人民币元)一、公司基本情况
    吉林电力股份有限公司(以下简称“公司”或’“本公司”)是1993年4月经吉林省经济体制改革委员会【吉改股批(1993)第47号】文批准,由吉林省能源交通总公司作为主发起人与吉林省电力有限公司(原吉林省电力公司)、交通银行长春分行、吉林省信托投资公司、吉林华能发电公司共同发起,以定向募集方式设立的股份有限公司。本公司设立时注册资本为126,000.00万元。
    1993 年 4 月 28 日 本 公 司 在 吉 林 省 工 商 行 政 管 理 局 注 册 登 记 。 企 业 法 人 营 业 执 照 注 册 号 :220000000017004;注册地址:吉林省长春市工农大路3088号;现法定代表人:陶新建;经营范围:火电、水电、运输服务、电力项目科技咨询、新能源的开发、投资、建设、生产与销售;电站检修及服务业;煤炭批发经营(电力业务许可证有效期至2027年3月26日、道路运输经营许可证有效期至2013年6月24日、煤炭经营资格证有效期至2013年5月31日);供热、工业供气(由分支机构凭许可证经营);油页岩的勘探、开发、销售、油页岩的炼制、销售、储运(由分支机构凭许可证经营);客房、餐饮、租赁(由分支机构凭许可证经营)。
    1994年经公司股东大会批准本公司以2∶1的比例缩股,注册资本由126,000.00万元减为63,000.00万元。
    2002年9月,经吉林省人民政府以【吉政函[2002]79】号文批准,中国证券监督管理委员会以【证监发行字[2002]97号】文核准,本公司3.8亿股普通股在深圳证券交易所挂牌上市流通,股本总额保持不变,股票代码为000875。
    2005年7月18日,中国电力投资集团公司(以下简称“中电投”)与吉林省人民政府国有资产监督管理委员会签署了《关于吉林省能源交通总公司产权转让协议》,中电投成为本公司控股股东吉林省能源交通总公司的母公司,因此中电投成为本公司的实际控制人。2005年9月23日中国证券监督管理委员会对中电投的收购事宜出具了【证监公司字[2005]91号】行政无异议函。
      根据中国证券监督管理委员会【证监发行字[2002]97 号】文批准,经本公司申请,内部职工股已于2006年5月上市流通。本公司已于2006年6月至7月进行了股权分置改革。
    2007年2月5日本公司第四届董事会第二十一次会议审议通过并经2007年第一次临时股东大会表决,本公司通过定向增发普通股收购吉林省能源交通总公司持有吉林松花江热电有限公司94%的股权。根据本公司与吉林省能源交通总公司签署的《吉林电力股份有限公司与吉林省能源交通总公司关于发行股份购买资产的协议》,本公司向吉林省能源交通总公司定向增发面值为1元的普通股6,000.00万股(发行价格为人民币5.94元),以换取其对松花江热电有限公司94%的股权。对吉林松花江热电有限公司的股权购买价格以该公司经评估的2007年3月31日的净资产值为基础确定。该定向增发事宜已经中国证券监督管理委员会“关于核准《吉林电力股份有限公司向吉林省能源交通总公司发行新股购买资产的批复》”(证监公司字[2007]223号)批复同意,2008年11月11日发行的6,000.00万股份上市。
    本财务报表业经本公司董事会于2012年8月13日决议批准报出。二、遵循企业会计准则的声明
    本集团编制的财务报表符合企业会计准则的要求,真实、完整地反映了本公司及本集团2012年6月31日的财务状况及经营成果和现金流量等有关信息。此外,本公司及本集团的财务报表在所有重大方面符合中国证券监督管理委员会2010年修订的《公开发行证券的公司信息披露编报规则第15号-财务报告的一般规定》有关财务报表及其附注的披露要求。三、公司主要会计政策、会计估计和前期差错更正
    1、财务报表的编制基础
    本集团财务报表以持续经营假设为基础编制,根据实际发生的交易和事项,按照财政部于2006年2月15日颁布的《企业会计准则——基本准则》和38项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释及其他相关规定(以下合称“企业会计准则”)、以及中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第15号——财务报告的一般规定》(2010年修订)的披露规定编制。
    根据企业会计准则的相关规定,本集团会计核算以权责发生制为基础。除某些金融工具外,本财务报表均以历史成本为计量基础。资产如果发生减值,则按照相关规定计提相应的减值准备。
    2、会计期间
    本集团的会计期间分为年度和中期,会计中期指短于一个完整的会计年度的报告期间。会计年度为公历1月1日起至12月31日止。
    3、记账本位币
    本集团以人民币为记账本位币。
    4、同一控制下和非同一控制下企业合并的会计处理方法
    (1)同一控制下企业合并
    参与合并的企业在合并前后均受同一方或相同的多方最终控制,且该控制并非暂时性的,为同一控制下的企业合并。同一控制下的企业合并,在合并日取得对其他参与合并企业控制权的一方为合并方,参与合并的其他企业为被合并方。合并日,是指合并方实际取得对被合并方控制权的日期。
    合并方取得的资产和负债均按合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积(股本溢价);资本公积(股本溢价)不足以冲减的,调整留存收益。
    合并方为进行企业合并发生的各项直接费用,于发生时计入当期损益。
    (2)非同一控制下的企业合并
    参与合并的企业在合并前后不受同一方或相同的多方最终控制的,为非同一控制下的企业合并。非同一控制下的企业合并,在购买日取得对其他参与合并企业控制权的一方为购买方,参与合并的其他企业为被购买方。购买日,是指为购买方实际取得对被购买方控制权的日期。
    对于非同一控制下的企业合并,合并成本包含购买日购买方为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值,为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他管理费用于发生时计入当期损益。购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。对合并成本的调整很可能发生且能够可靠计量的,确认或有对价,其后续计量影响商誉。所涉及的或有对价按其在购买日的公允价值计入合并成本,购买日后12个月内出现对购买日已存在情况的新的或进一步证据而需要调整或有对价的,相应调整合并商誉。通过多次交换交易分步实现的企业合并,在本集团合并财务报表中,对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入购买日所属当期投资收益,同时将与购买日之前持有的被购买方的股权相关的其他综合收益转为当期投资收益,合并成本为购买日之前持有的被购买方的股权在购买日的公允价值与购买日增持的被购买方股权在购买日的公允价值之和。
    购买方发生的合并成本及在合并中取得的可辨认净资产按购买日的公允价值计量。合并成本大于合并中取得的被购买方于购买日可辨认净资产公允价值份额的差额,确认为商誉。合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。
    购买方取得被购买方的可抵扣暂时性差异,在购买日因不符合递延所得税资产确认条件而未予确认的,在购买日后12个月内,如取得新的或进一步的信息表明购买日的相关情况已经存在,预期被购买方在购买日可抵扣暂时性差异带来的经济利益能够实现的,则确认相关的递延所得税资产,同时减少商誉,商誉不足冲减的,差额部分确认为当期损益;除上述情况以外,确认与企业合并相关的递延所得税资产的,计入当期损益。
    5、合并财务报表的编制方法
    (1)合并财务报表范围的确定原则
    合并财务报表的合并范围以控制为基础予以确定。控制是指本公司能够决定被投资单位的财务和经营政策,并能据以从被投资单位的经营活动中获取利益的权力。合并范围包括本公司及全部子公司。子公司,是指被本公司控制的企业或主体。
    (2)合并财务报表编制的方法
    从取得子公司的净资产和生产经营决策的实际控制权之日起,本集团开始将其纳入合并范围;从丧失实际控制权之日起停止纳入合并范围。对于处置的子公司,处置日前的经营成果和现金流量已经适当地包括在合并利润表和合并现金流量表中;当期处置的子公司,不调整合并资产负债表的期初数。非同一控制下企业合并增加的子公司,其购买日后的经营成果及现金流量已经适当地包括在合并利润表和合并现金流量表中,且不调整合并财务报表的期初数和对比数。同一控制下企业合并增加的子公司,其自合并当期期初至合并日的经营成果和现金流量已经适当地包括在合并利润表和合并现金流量表中,并且同时调整合并财务报表的对比数。
    在编制合并财务报表时,子公司与本公司采用的会计政策或会计期间不一致的,按照本公司的会计政策和会计期间对子公司财务报表进行必要的调整。对于非同一控制下企业合并取得的子公司,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。
    集团内所有重大往来余额、交易及未实现利润在合并财务报表编制时予以抵销。
    子公司的股东权益及当期净损益中不属于本公司所拥有的部分分别作为少数股东权益及少数股东损益在合并财务报表中股东权益及净利润项下单独列示。子公司当期净损益中属于少数股东权益的份额,在合并利润表中净利润项目下以“少数股东损益”项目列示。少数股东分担的子公司的亏损超过了少数股东在该子公司期初所有者权益中所享有的份额,冲减少数股东权益。
    6、现金及现金等价物的确定标准
    本集团现金及现金等价物包括库存现金、可以随时用于支付的存款以及本集团持有的期限短(一般为从购买日起,三个月内到期)、流动性强、易于转换为已知金额的现金、价值变动风险很小的投资。
    7、外币业务和外币报表折算
    (1)外币业务
    ①外币交易的折算方法
    本集团发生的外币交易在初始确认时,按交易日的即期汇率(通常指中国人民银行公布的当日外汇牌价的中间价,下同)折算为记账本位币金额,但公司发生的外币兑换业务或涉及外币兑换的交易事项,按照实际采用的汇率折算为记账本位币金额。
    ②对于外币货币性项目和外币非货币性项目的折算方法
    资产负债表日,对于外币货币性项目采用资产负债表日即期汇率折算,由此产生的汇兑差额,除:①属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理;以及②可供出售的外币货币性项目除摊余成本之外的其他账面余额变动产生的汇兑差额计入其他综合收益之外,均计入当期损益。
    以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算的记账本位币金额计量。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益或确认为其他综合收益并计入资本公积。
    (2)外币财务报表的折算
    编制合并财务报表涉及境外经营的,如有实质上构成对境外经营净投资的外币货币性项目,因汇率变动而产生的汇兑差额,列入所有者权益“外币报表折算差额”项目;处置境外经营时,计入处置当期损益。
    境外经营的外币财务报表按以下方法折算为人民币报表: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;所有者权益类项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算。年初未分配利润为上一年折算后的年末未分配利润;年末未分配利润按折算后的利润分配各项目计算列示;折算后资产类项目与负债类项目和股东权益类项目合计数的差额,作为外币报表折算差额,确认为其他综合收益并在资产负债表中股东权益项目下单独列示。处置境外经营并丧失控制权时,将资产负债表中股东权益项目下列示的、与该境外经营相关的外币报表折算差额,全部或按处置该境外经营的比例转入处置当期损益。
    外币现金流量,采用现金流量发生日的即期汇率折算。汇率变动对现金的影响额作为调节项目,在现金流量表中单独列报。
    年初数和上年实际数按照上年财务报表折算后的数额列示。
    8、金融工具
    金融工具是指形成一个企业的金融资产,并形成其他单位的金融负债或权益工具的合同。
    (1)金融工具的分类
    ① 以公允价值计量且其变动计入当期损益的金融资产。包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产。交易性金融资产是指满足下列条件之一的金融资产:A.取得该金融资产的目的,主要是为了近期内出售;B.属于进行集中管理的可辨认金融工具组合的一部分,且有客观证据表明本集团近期采用短期获利方式对该组合进行管理;C.属于衍生工具,但是,被指定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生工具除外。
    ② 持有至到期投资是指到期日固定、回收金额固定或可确定,且本集团有明确意图和能力持有至到期的非衍生金融资产。
    ③ 贷款和应收款项是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。
    ④ 可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产,以及除了以公允价值计量且其变动计入当期损益的金融资产、贷款和应收款项、持有至到期投资以外的金融资产。
    ⑤金融负债在初始确认时划分为以公允价值计量且其变动计入当期损益的金融负债和其他金融负债。初始确认金融负债,以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融负债,相关的交易费用直接计入当期损益,对于其他金融负债,相关交易费用计入初始确认金额。
    (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。
    符合下述条件之一的金融资产,在初始确认时可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:A.该指定可以消除或明显减少由于该金融资产的计量基础不同所导致的相关利得或损失在确认或计量方面不一致的情况;B.本集团风险管理或投资策略的正式书面文件已载明,对该金融资产所在的金融资产组合或金融资产和金融负债组合以公允价值为基础进行管理、评价并向关键管理人员报告。
    以公允价值计量且其变动计入当期损益的金融资产采用公允价值进行后续计量,公允价值变动形成的利得或损失以及与该等金融资产相关的股利和利息收入计入当期损益。
    ② 持有至到期投资
    持有至到期投资采用实际利率法,按摊余成本进行后续计量,在终止确认、发生减值或摊销时产生的利得或损失,计入当期损益。实际利率法是指按照金融资产或金融负债(含一组金融资产或金融负债)的实际利率计算其摊余成本及各期利息收入或支出的方法。实际利率是指将金融资产或金融负债在预期存续期间或适用的更短期间内的未来现金流量,折现为该金融资产或金融负债当前账面价值所使用的利率。
    在计算实际利率时,本集团将在考虑金融资产或金融负债所有合同条款的基础上预计未来现金流量(不考虑未来的信用损失),同时还将考虑金融资产或金融负债合同各方之间支付或收取的、属于实际利率组成部分的各项收费、交易费用及折价或溢价等。
    ③ 贷款和应收款项
    贷款和应收款项采用实际利率法,按摊余成本进行后续计量,在终止确认、发生减值或摊销时产生的利得或损失,计入当期损益。
    ④ 可供出售金融资产
    可供出售金融资产采用公允价值进行后续计量,公允价值变动形成的利得或损失,除减值损失和外币货币性金融资产与摊余成本相关的汇兑差额计入当期损益外,确认为其他综合收益并计入资本公积,在该金融资产终止确认时转出,计入当期损益。可供出售金融资产持有期间取得的利息及被投资单位宣告发放的现金股利,计入投资收益。
    ⑤金融负债
    A、 以公允价值计量且其变动计入当期损益的金融负债
    分类为交易性金融负债和在初始确认时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的条件与分类为交易性金融资产和在初始确认时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的条件一致。
    以公允价值计量且其变动计入当期损益的金融负债采用公允价值进行后续计量,公允价值的变动形成的利得或损失以及与该等金融负债相关的股利和利息支出计入当期损益。
    B、其他金融负债
    与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本进行后续计量。其他金融负债采用实际利率法,按摊余成本进行后续计量,终止确认或摊销产生的利得或损失计入当期损益。
    C、财务担保合同
    不属于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的财务担保合同,以公允价值进行初始确认,在初始确认后按照《企业会计准则第13号—或有事项》确定的金额和初始确认金额扣除按照《企业会计准则第14号—收入》的原则确定的累计摊销额后的余额之中的较高者进行后续计量。
    (3)金融资产转移的确认依据和计量方法
    满足下列条件之一的金融资产,予以终止确认:① 收取该金融资产现金流量的合同权利终止;② 该金融资产已转移,且将金融资产所有权上几乎所有的风险和报酬转移给转入方;③该金融资产已转移,虽然企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,但是放弃了对该金融资产控制。
    若企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,且未放弃对该金融资产的控制的,则按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。继续涉入所转移金融资产的程度,是指该金融资产价值变动使企业面临的风险水平。
    金融资产整体转移满足终止确认条件的,将所转移金融资产的账面价值及因转移而收到的对价与原计入其他综合收益的公允价值变动累计额之和的差额计入当期损益。
    金融资产部分转移满足终止确认条件的,将所转移金融资产的账面价值在终止确认及未终止确认部分之间按其相对的公允价值进行分摊,并将因转移而收到的对价与应分摊至终止确认部分的原计入其他综合收益的公允价值变动累计额之和与分摊的前述账面金额之差额计入当期损益。
    (4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,才能终止确认该金融负债或其一部分。本集团(债务人)与债权人之间签订协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,终止确认现存金融负债,并同时确认新金融负债。
    金融负债全部或部分终止确认的,将终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
    (5)金融资产和金融负债公允价值的确定方法
    公允价值,指在公平交易中,熟悉情况的交易双方自愿进行资产交换或债务清偿的金额。金融工具存在活跃市场的,本集团采用活跃市场中的报价确定其公允价值。活跃市场中的报价是指易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格,且代表了在公平交易中实际发生的市场交易的价格。金融工具不存在活跃市场的,本集团采用估值技术确定其公允价值。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具当前的公允价值、现金流量折现法和期权定价模型等。
    (6)金融资产(不含应收款项)减值准备计提
    除了以公允价值计量且其变动计入当期损益的金融资产外,本集团在每个资产负债表日对其他金融资产的账面价值进行检查,有客观证据表明金融资产发生减值的,计提减值准备。
    本集团对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,单独进行减值测试或包括在具有类似信用风险特征的金融资产组合中进行减值测试。单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。已单项确认减值损失的金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。
    ① 持有至到期投资、贷款减值
    以成本或摊余成本计量的金融资产将其账面价值减记至预计未来现金流量现值,减记金额确认为减值损失,计入当期损益。金融资产在确认减值损失后,如有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,金融资产转回减值损失后的账面价值不超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。
    ② 可供出售金融资产减值
    可供出售金融资产发生减值时,将原计入资本公积的因公允价值下降形成的累计损失予以转出并计入当期损益,该转出的累计损失为该资产初始取得成本扣除已收回本金和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。
    在确认减值损失后,期后如有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,可供出售权益工具投资的减值损失转回确认为其他综合收益,可供出售债务工具的减值损失转回计入当期损益。
    在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产的减值损失,不予转回。
    (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
    存在下列情况之一的,本集团将尚末到期的持有至到期投资重分类为可供出售金额资产:
    ①没有可利用的财务资源持续地为该金融资产投资提供资金支持,以使该金融资产投资持有至到期。
    ②受法律、行政法规的限制,使企业难以将该金融资产投资持有至到期。
    ③其他表明企业没有能力将具有固定期限的金融资产投资持有至到期的情况。
    企业应当于每个资产负债表日对持有至到期投资的意图和能力进行评价。发生变化的,应当将其重分类为可供出售金融资产进行处理。9、应收款项坏账准备的确认标准和计提方法
    本集团在资产负债表日对应收款项账面价值进行检查,对存在下列客观证据表明应收款项发生减值的,计提减值准备:①债务人发生严重的财务困难;②债务人违反合同条款(如偿付利息或本金发生违约或逾期等);③债务人很可能倒闭或进行其他财务重组; ④其他表明应收款项发生减值的客观依据。
    (1)单项金额重大的应收款项坏账准备
                                                  本集团将金额为人民币 1000 万元以上的应收款单项金额重大的判断依据或金额标准
                                                  项确认为单项金额重大的应收款项。
                                                  本集团对单项金额重大的应收款项单独进行减值
                                                  测试,单独测试未发生减值的金融资产,包括在
    单项金额重大并单项计提坏账准备的计提方法          具有类似信用风险特征的金融资产组合中进行减
                                                  值测试。单项测试已确认减值损失的应收款项,
                                                  不再包括在具有类似信用风险特征的应收款项组
                                                  合中进行减值测试。
    (2)按组合计提坏账准备的应收款项
                         按组合计提坏账准备的
           组合名称                                            确定组合的依据
                               计提方法
                                                本集团对单项金额不重大以及金额重大但单项测试
                                                未发生减值的应收款项,按信用风险特征的相似性和
                                                相关性对金融资产进行分组。这些信用风险通常通过
    账龄组合                 账龄分析法
                                                历史损失经验反映债务人按照该等资产的合同条款
                                                偿还所有到期金额的能力,并且与被检查资产的未来
                                                现金流量测算相关。
                                                按组合方式实施减值测试时,坏账准备金额系根据应
                                                收款项组合结构及类似信用风险特征(债务人根据合
    账龄组合                 账龄分析法             同条款偿还欠款的能力)按历史损失经验及目前经济
                                                状况与预计应收款项组合中已经存在的损失评估确
                                                定。组合中,采用账龄分析法计提坏账准备的:
            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)                                 3%                                     5%
    1-2 年                                             4%                                    10%
    2-3 年                                             5%                                    15%3 年以上
    3-4 年                                            10%                                    20%
    4-5 年                                            15%                                    25%
    5 年以上                                           20%                                   100%
    (3)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由:
    本集团对于单项金额虽不重大但具备以下特征的应收款项,单独进行减值测试,如:应收关联方款项;与对方存在争议或涉及诉讼、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。
    坏账准备的计提方法:
    本集团对于单项金额虽不重大但具备以下特征的应收款项,单独进行减值测试,有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。
    10、存货
    (1)存货的分类
    存货主要包括燃料、原材料、库存商品、产成品、低值易耗品等。
    (2)发出存货的计价方法
    存货在取得时按实际成本计价,存货成本包括采购成本、加工成本和其他成本。领用和发出时燃料成本按加权平均法计价、原材料以实际成本计价。
    (3)存货可变现净值的确定依据及存货跌价准备的计提方法
    可变现净值是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。在确定存货的可变现净值时,以取得的确凿证据为基础,同时考虑持有存货的目的以及资产负债表日后事项的影响。
    在资产负债表日,存货按照成本与可变现净值孰低计量。当其可变现净值低于成本时,提取存货跌价准备。存货跌价准备按单个存货项目的成本高于其可变现净值的差额提取。
    计提存货跌价准备后,如果以前减记存货价值的影响因素已经消失,导致存货的可变现净值高于其账面价值的,在原已计提的存货跌价准备金额内予以转回,转回的金额计入当期损益。
    (4)存货的盘存制度
    永续盘存制
    (5)低值易耗品和包装物的摊销方法
    低值易耗品
    摊销方法:一次摊销法
    包装物
    摊销方法:一次摊销法
    11、长期股权投资
    (1)初始投资成本确定
    对于企业合并形成的长期股权投资,如为同一控制下的企业合并取得的长期股权投资,在合并日按照取得被合并方所有者权益账面价值的份额作为初始投资成本;通过非同一控制下的企业合并取得的长期股权投资,企业合并成本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公允价值之和;购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。
    除企业合并形成的长期股权投资外的其他股权投资,按成本进行初始计量,该成本视长期股权投资取得方式的不同,分别按照本集团实际支付的现金购买价款、本集团发行的权益性证券的公允价值、投资合同或协议约定的价值、非货币性资产交换交易中换出资产的公允价值或原账面价值、该项长期股权投资自身的公允价值等方式确定。与取得长期股权投资直接相关的费用、税金及其他必要支出也计入投资成本。
    (2)后续计量及损益确认
    对被投资单位不具有共同控制或重大影响并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算;对被投资单位不具有控制、共同控制或重大影响并且公允价值能够可靠计量的长期股权投资,作为可供出售金融资产核算。
    此外,公司财务报表采用成本法核算能够对被投资单位实施控制的长期股权投资。
    ① 成本法核算的长期股权投资
    采用成本法核算时,长期股权投资按初始投资成本计价,除取得投资时实际支付的价款或者对价中包含的已宣告但尚未发放的现金股利或者利润外,当期投资收益按照享有被投资单位宣告发放的现金股利或利润确认。
    ② 权益法核算的长期股权投资
    采用权益法核算时,长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资的成本。
    采用权益法核算时,当期投资损益为应享有或应分担的被投资单位当年实现的净损益的份额。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,并按照本集团的会计政策及会计期间,对被投资单位的净利润进行调整后确认。对于本集团与联营企业及合营之间发生的未实现内部交易损益,按照持股比例计算属于本集团的部分予以抵销,在此基础上确认投资损益。但本集团与被投资单位发生的未实现内部交易损失,按照《企业会计准则第 8 号——资产减值》等规定属于所转让资产减值损失的,不予以抵销。对被投资单位的其他综合收益,相应调整长期股权投资的账面价值确认为其他综合收益并计入资本公积。
    在确认应分担被投资单位发生的净亏损时,以长期股权投资的账面价值和其他实质上构成对被投资单位净投资的长期权益减记至零为限。此外,如本集团对被投资单位负有承担额外损失的义务,则按预计承担的义务确认预计负债,计入当期投资损失。被投资单位以后期间实现净利润的,本集团在收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。
    对于本集团 2007 年 1 月 1 日首次执行新会计准则之前已经持有的对联营企业和合营企业的长期股权投资,如存在与该投资相关的股权投资借方差额,按原剩余期限直线摊销的金额计入当期损益。
    ③ 收购少数股权
    在编制合并财务报表时,因购买少数股权新增的长期股权投资与按照新增持股比例计算应享有子公司自购买日(或合并日)开始持续计算的净资产份额之间的差额,调整资本公积,资本公积不足冲减的,调整留存收益。
    ④ 处置长期股权投资
    在合并财务报表中,母公司在不丧失控制权的情况下部分处置对子公司的长期股权投资,处置价款与处置长期股权投资相对应享有子公司净资产的差额计入所有者权益;母公司部分处置对子公司的长期股权投资导致丧失对子公司控制权的,按本附注四、4、(2)“合并财务报表编制的方法”中所述的相关会计政策处理。
    其他情形下的长期股权投资处置,对于处置的股权,其账面价值与实际取得价款的差额,计入当期损益;采用权益法核算的长期股权投资,在处置时将原计入所有者权益的其他综合收益部分按相应的比例转入当期损益。对于剩余股权,按其账面价值确认为长期股权投资或其他相关金融资产,并按前述长期股权投资或金融资产的会计政策进行后续计量。涉及对剩余股权由成本法转为权益法核算的,按相关规定进行追溯调整。
    (3)确定对被投资单位具有共同控制、重大影响的依据
    控制是指有权决定一个企业的财务和经营政策,并能据以从该企业的经营活动中获取利益。共同控制是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。重大影响是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。在确定能否对被投资单位实施控制或施加重大影响时,已考虑投资企业和其他持有的被投资单位当期可转换公司债券、当期可执行认股权证等潜在表决权因素。
    (4)减值测试方法及减值准备计提方法
    本集团在每一个资产负债表日检查长期股权投资是否存在可能发生减值的迹象。如果该资产存在减值迹象,则估计其可收回金额。如果资产的可收回金额低于其账面价值,按其差额计提资产减值准备,并计入当期损益。
    长期股权投资的减值损失一经确认,在以后会计期间不予转回。
    12、投资性房地产
    投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产。包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物等。
    投资性房地产按成本进行初始计量。与投资性房地产有关的后续支出,如果与该资产有关的经济利益很可能流入且其成本能可靠地计量,则计入投资性房地产成本。其他后续支出,在发生时计入当期损益。
    本集团采用成本模式对投资性房地产进行后续计量,并按照与房屋建筑物或土地使用权一致的政策进行折旧或摊销。
    投资性房地产的减值测试方法和减值准备计提方法详见附注四、14(4)。
    自用房地产或存货转换为投资性房地产或投资性房地产转换为自用房地产时,按转换前的账面价值作为转换后的入账价值。
    当投资性房地产被处置、或者永久退出使用且预计不能从其处置中取得经济利益时,终止确认该项投资性房地产。投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后计入当期损益。
    13、固定资产
    (1)固定资产确认条件
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。
    (2)融资租入固定资产的认定依据、计价方法
    融资租赁为实质上转移了与资产所有权有关的全部风险和报酬的租赁,其所有权最终可能转移,也可能不转移。以融资租赁方式租入的固定资产采用与自有固定资产一致的政策计提租赁资产折旧。能够合理确定租赁期届满时取得租赁资产所有权的在租赁资产使用寿命内计提折旧,无法合理确定租赁期届满能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。
    (3)各类固定资产的折旧方法
    固定资产按成本并考虑预计弃置费用因素的影响进行初始计量。固定资产从达到预定可使用状态的次月起,采用年限平均法在使用寿命内计提折旧。预计净残值是指假定固定资产预计使用寿命已满并处于使用寿命终了时的预期状态,本集团目前从该项资产处置中获得的扣除预计处置费用后的金额。
           类别            折旧年限(年)         残值率(%)           年折旧率(%)
    房屋及建筑物                   12-50               3-10                 1.80-8.08
    机器设备                         5-20              0-10                4.50-20.00电子设备
    运输设备                         5-12                10                 7.50-18.00其他设备
    融资租入固定资产:                --                  --                      --其中:房屋及建筑物机器设备电子设备运输设备其他设备
    (4)固定资产的减值测试方法、减值准备计提方法
    对于固定资产、在建工程、使用寿命有限的无形资产、以成本模式计量的投资性房地产及对子公司、合营企业、联营企业的长期股权投资等非流动非金融资产,本集团于资产负债表日判断是否存在减值迹象。如存在减值迹象的,则估计其可收回金额,进行减值测试。商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。
    减值测试结果表明资产的可收回金额低于其账面价值的,按其差额计提减值准备并计入减值损失。可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。资产的公允价值根据公平交易中销售协议价格确定;不存在销售协议但存在资产活跃市场的,公允价值按照该资产的买方出价确定;不存在销售协议和资产活跃市场的,则以可获取的最佳信息为基础估计资产的公允价值。处置费用包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用。资产预计未来现金流量的现值,按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的折现率对其进行折现后的金额加以确定。资产减值准备按单项资产为基础计算并确认,如果难以对单项资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够独立产生现金流入的最小资产组合。
    在财务报表中单独列示的商誉,在进行减值测试时,将商誉的账面价值分摊至预期从企业合并的协同效应中受益的资产组或资产组组合。测试结果表明包含分摊的商誉的资产组或资产组组合的可收回金额低于其账面价值的,确认相应的减值损失。减值损失金额先抵减分摊至该资产组或资产组组合的商誉的账面价值,再根据资产组或资产组组合中除商誉以外的其他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值。
    上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分。
    (5)其他说明
    与固定资产有关的后续支出,如果与该固定资产有关的经济利益很可能流入且其成本能可靠地计量,则计入固定资产成本,并终止确认被替换部分的账面价值。除此以外的其他后续支出,在发生时计入当期损益。
    固定资产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的差额计入当期损益。
    本集团至少于年度终了对固定资产的使用寿命、预计净残值和折旧方法进行复核,如发生改变则作为会计估计变更处理。
    14、在建工程
    (1)在建工程的类别
    在建工程成本按实际工程支出确定,包括在建期间发生的各项工程支出、工程达到预定可使用状态前的资本化的借款费用以及其他相关费用等。
    (2)在建工程结转为固定资产的标准和时点
    在建工程在达到预定可使用状态后结转为固定资产。
    (3)在建工程的减值测试方法、减值准备计提方法
    对于固定资产、在建工程、使用寿命有限的无形资产、以成本模式计量的投资性房地产及对子公司、合营企业、联营企业的长期股权投资等非流动非金融资产,本集团于资产负债表日判断是否存在减值迹象。如存在减值迹象的,则估计其可收回金额,进行减值测试。商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。
    减值测试结果表明资产的可收回金额低于其账面价值的,按其差额计提减值准备并计入减值损失。可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。资产的公允价值根据公平交易中销售协议价格确定;不存在销售协议但存在资产活跃市场的,公允价值按照该资产的买方出价确定;不存在销售协议和资产活跃市场的,则以可获取的最佳信息为基础估计资产的公允价值。处置费用包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用。资产预计未来现金流量的现值,按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的折现率对其进行折现后的金额加以确定。资产减值准备按单项资产为基础计算并确认,如果难以对单项资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够独立产生现金流入的最小资产组合。
    在财务报表中单独列示的商誉,在进行减值测试时,将商誉的账面价值分摊至预期从企业合并的协同效应中受益的资产组或资产组组合。测试结果表明包含分摊的商誉的资产组或资产组组合的可收回金额低于其账面价值的,确认相应的减值损失。减值损失金额先抵减分摊至该资产组或资产组组合的商誉的账面价值,再根据资产组或资产组组合中除商誉以外的其他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值。
    上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分。
    15、借款费用
    (1)借款费用资本化的确认原则
    借款费用包括借款利息、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。可直接归属于符合资本化条件的资产的购建或者生产的借款费用,在资产支出已经发生、借款费用已经发生、为使资产达到预定可使用或可销售状态所必要的购建或生产活动已经开始时,开始资本化;构建或者生产的符合资本化条件的资产达到预定可使用状态或者可销售状态时,停止资本化。其余借款费用在发生当期确认为费用。符合资本化条件的资产指需要经过相当长时间的购建或者生产活动才能达到预定可使用或可销售状态的固定资产、投资性房地产和存货等资产。
    (2)借款费用资本化期间
    借款费用资本化期间,是指从借款费用开始资本化时点到停止资本化时点的期间,但不包括借款费用暂停资本化的期间。
    (3)暂停资本化期间
    如果符合资本化条件的资产在购建或生产过程中发生非正常中断、并且中断时间连续超过3个月的,暂停借款费用的资本化,直至资产的购建或生产活动重新开始。
    (4)借款费用资本化金额的计算方法
    专门借款当期实际发生的利息费用,减去尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额予以资本化;一般借款根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,确定资本化金额。资本化率根据一般借款的加权平均利率计算确定。资本化期间内,外币专门借款的汇兑差额全部予以资本化;外币一般借款的汇兑差额计入当期损益。
    16、无形资产
    (1)无形资产的计价方法
    无形资产按成本进行初始计量。与无形资产有关的支出,如果相关的经济利益很可能流入本集团且其成本能可靠地计量,则计入无形资产成本。除此以外的其他项目的支出,在发生时计入当期损益。
    取得的土地使用权通常作为无形资产核算。自行开发建造厂房等建筑物,相关的土地使用权支出和建筑物建造成本则分别作为无形资产和固定资产核算。如为外购的房屋及建筑物,则将有关价款在土地使用权和建筑物之间进行分配,难以合理分配的,全部作为固定资产处理。
    (2)使用寿命有限的无形资产的使用寿命估计情况
    使用寿命有限的无形资产自可供使用时起,对其原值减去预计净残值和已计提的减值准备累计金额在其预计使用寿命内采用直线法分期平均摊销。使用寿命不确定的无形资产不予摊销。
    期末,对使用寿命有限的无形资产的使用寿命和摊销方法进行复核,如发生变更则作为会计估计变更处理。此外,还对使用寿命不确定的无形资产的使用寿命进行复核,如果有证据表明该无形资产为企业带来经济利益的期限是可预见的,则估计其使用寿命并按照使用寿命有限的无形资产的摊销政策进行摊销。
        项目              预计使用寿命                           依据
    土地使用权                   20-50                            法定寿命
    非专利技术                     20                              经济寿命
    其他                           5                               经济寿命
    (3)使用寿命不确定的无形资产的判断依据
    本集团对使用寿命不确定的无形资产的判断依据为没有明确的合同或法律规定的无形资产,综合各方面情况,如聘请相关专家进行论证或与同行业的情况进行比较以及企业的历史经验等,来确定无形资产为企业带来未来经济利益的期限,如果经过这些努力确实无法合理确定无形资产为企业带来经济利益期限,再将其作为使用寿命不确定的无形资产。
    (4)无形资产减值准备的计提
    对于固定资产、在建工程、使用寿命有限的无形资产、以成本模式计量的投资性房地产及对子公司、合营企业、联营企业的长期股权投资等非流动非金融资产,本集团于资产负债表日判断是否存在减值迹象。如存在减值迹象的,则估计其可收回金额,进行减值测试。商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。
    减值测试结果表明资产的可收回金额低于其账面价值的,按其差额计提减值准备并计入减值损失。可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。资产的公允价值根据公平交易中销售协议价格确定;不存在销售协议但存在资产活跃市场的,公允价值按照该资产的买方出价确定;不存在销售协议和资产活跃市场的,则以可获取的最佳信息为基础估计资产的公允价值。处置费用包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用。资产预计未来现金流量的现值,按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的折现率对其进行折现后的金额加以确定。资产减值准备按单项资产为基础计算并确认,如果难以对单项资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够独立产生现金流入的最小资产组合。
    在财务报表中单独列示的商誉,在进行减值测试时,将商誉的账面价值分摊至预期从企业合并的协同效应中受益的资产组或资产组组合。测试结果表明包含分摊的商誉的资产组或资产组组合的可收回金额低于其账面价值的,确认相应的减值损失。减值损失金额先抵减分摊至该资产组或资产组组合的商誉的账面价值,再根据资产组或资产组组合中除商誉以外的其他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值。
    上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分。
    (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
    本集团内部研究开发项目的支出分为研究阶段支出与开发阶段支出。
    ①研究阶段是指为攻取的技术知识等进行的有计划的调查。
    ②开发阶段是指在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等。
    ③无法区分研究阶段支出和开发阶段支出的,将发生的研发支出全部计入当期损益。
    (6)内部研究开发项目支出的核算
    内部开发活动形成的无形资产,其成本由可直接归属于该资产的创造、生产并使该资产能够以 管理层预定的方式运作的所有必要支出组成。可直接归属于该资产的成本开发该无形资产时耗费的 材料、劳务成本、注册费、在开发该无形资产过程中使用的其他专利权和特许权的摊销按照《企业会计准则——借款费用》的规定资本化的利息支出,以及为使该无形资产达到预定用途前所 发生的其他费用。在开发无形资产过程中发生的除上述可直接归属于无形资产开发活动的其他销售费用、管理费 用等间接费用、无形资产达到预定用途前发生的可辨认的无效和初始运作损失、为运行该无形资产 发生的培训支出等不构成无形资产的开发成本。
    17、长期待摊费用摊销方法
    长期待摊费用为已经发生但应由报告期和以后各期负担的分摊期限在一年以上的各项费用。长期待摊费用在预计受益期间按直线法摊销。
    18、预计负债
    (1)预计负债的确认标准
    ①该义务是本集团承担的现时义务;
    ②履行该义务很可能导致经济利益流出;
    ③该义务的金额能够可靠地计量。
    (2)预计负债的计量方法
    在资产负债表日,考虑与或有事项有关的风险、不确定性和货币时间价值等因素,按照履行相关现时义务所需支出的最佳估计数对预计负债进行计量。
    如果清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本确定能够收到时,作为资产单独确认,且确认的补偿金额不超过预计负债的账面价值。
    ①亏损合同
    亏损合同是履行合同义务不可避免会发生的成本超过预期经济利益的合同。待执行合同变成亏损合同,且该亏损合同产生的义务满足上述预计负债的确认条件的,将合同预计损失超过合同标的资产已确认的减值损失(如有)的部分,确认为预计负债。
    ②重组义务
    对于有详细、正式并且已经对外公告的重组计划,在满足前述预计负债的确认条件的情况下,按照与重组有关的直接支出确定预计负债金额。对于出售部分业务的重组义务,只有在本集团承诺出售部分业务(即签订了约束性出售协议时),才确认与重组相关的义务。
    19、股份支付及权益工具
    (1)股份支付的种类
    股份支付是为了获取职工或其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。股份支付分为以权益结算的股份支付和以现金结算的股份支付。
    ① 以权益结算的股份支付
    用以换取职工提供的服务的权益结算的股份支付,以授予职工权益工具在授予日的公允价值计量。该公允价值的金额在完成等待期内的服务或达到规定业绩条件才可行权的情况下,在等待期内以对可行权权益工具数量的最佳估计为基础,按直线法计算计入相关成本或费用/在授予后立即可行权时,在授予日计入相关成本或费用,相应增加资本公积。
    用以换取其他方服务的权益结算的股份支付,如果其他方服务的公允价值能够可靠计量,按照其他方服务在取得日的公允价值计量,如果其他方服务的公允价值不能可靠计量,但权益工具的公允价值能够可靠计量的,按照权益工具在服务取得日的公允价值计量,计入相关成本或费用,相应增加所有者权益。
    ② 以现金结算的股份支付
    以现金结算的股份支付,按照本集团承担的以股份或其他权益工具为基础确定的负债的公允价值计量。如授予后立即可行权,在授予日计入相关成本或费用,相应增加负债;如须完成等待期内的服务或达到规定业绩条件以后才可行权,在等待期的每个资产负债表日,以对可行权情况的最佳估计为基础,按照本集团承担负债的公允价值金额,将当期取得的服务计入成本或费用,相应增加负债。
    在相关负债结算前的每个资产负债表日以及结算日,对负债的公允价值重新计量,其变动计入当期损益。
    (2)权益工具公允价值的确定方法
    本集团授予的股份期权采用二项式期权定价模型定价。
    (3)确认可行权权益工具最佳估计的依据
    在等待期内的每个资产负债表日,根据最新取得的可行权职工人数变动等后续信息做出最佳估计,修正预计可行权的权益工具数量。
    (4)实施、修改、终止股份支付计划的相关会计处理
    本集团对股份支付计划进行修改时,若修改增加了所授予权益工具的公允价值,按照权益工具公允价值的增加相应确认取得服务的增加。权益工具公允价值的增加是指修改前后的权益工具在修改日的公允价值之间的差额。若修改减少了股份支付公允价值总额或采用了其他不利于职工的方式,则仍继续对取得的服务进行会计处理,视同该变更从未发生,除非本集团取消了部分或全部已授予的权益工具。
    在等待期内,如果取消了授予的权益工具,本集团对取消所授予的权益性工具作为加速行权处理,将剩余等待期内应确认的金额立即计入当期损益,同时确认资本公积。职工或其他方能够选择满足非可行权条件但在等待期内未满足的,本集团将其作为授予权益工具的取消处理。
    20、回购本公司股份
    本集团回购股份时按照回购股份的全部支出作为库存股处理,同时进行备查登记。
    21、收入
    (1)销售商品收入确认时间的具体判断标准
    在已将商品所有权上的主要风险和报酬转移给买方,既没有保留通常与所有权相联系的继续管理权,也没有对已售商品实施有效控制,收入的金额能够可靠地计量,相关的经济利益很可能流入企业,相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入的实现。
    (2)确认让渡资产使用权收入的依据
    让渡资产使用权收入同时满足下列条件的,才能予以确认:
    ①相关的经济利益很可能流入企业;
    ②收入的金额能够可靠地计量。
    (3)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
    ①提供劳务收入
    在提供劳务交易的结果能够可靠估计的情况下,于资产负债表日按照完工百分比法确认提供的劳务收入。劳务交易的完工进度按已经提供的劳务占应提供劳务总量的比例确定。
    提供劳务交易的结果能够可靠估计是指同时满足: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;交易的完工程度能够可靠地确定;交易中已发生和将发生的成本能够可靠地计量。
    如果提供劳务交易的结果不能够可靠估计,则按已经发生并预计能够得到补偿的劳务成本金额确认提供的劳务收入,并将已发生的劳务成本作为当期费用。已经发生的劳务成本如预计不能得到补偿的,则不确认收入。
    本集团与其他企业签订的合同或协议包括销售商品和提供劳务时,如销售商品部分和提供劳务部分能够区分并单独计量的,将销售商品部分和提供劳务部分分别处理;如销售商品部分和提供劳务部分不能够区分,或虽能区分但不能够单独计量的,将该合同全部作为销售商品处理。
    ②建造合同收入
    在建造合同的结果能够可靠估计的情况下,于资产负债表日按照完工百分比法确认合同收入和合同费用。合同完工进度按实际发生的合同成本占合同预计总成本的比例确定。
    建造合同的结果能够可靠估计是指同时满足:合同总收入能够可靠地计量;与合同相关的经济利益很可能流入企业;实际发生的合同成本能够清楚地区分和可靠地计量;合同完工进度和为完成合同尚需发生的成本能够可靠地确定。
    如建造合同的结果不能可靠地估计,但合同成本能够收回的,合同收入根据能够收回的实际合同成本予以确认,合同成本在其发生的当期确认为合同费用;合同成本不可能收回的,在发生时立即确认为合同费用,不确认合同收入。使建造合同的结果不能可靠估计的不确定因素不复存在的,按照完工百分比法确定与建造合同有关的收入和费用。合同预计总成本超过合同总收入的,将预计损失确认为当期费用。
    22、政府补助
    (1)类型
    政府补助是指本集团从政府无偿取得货币性资产和非货币性资产,不包括政府作为所有者投入的资本。政府补助分为与资产相关的政府补助和与收益相关的政府补助。
    (2)会计处理方法
    政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能够可靠取得的,按照名义金额计量。按照名义金额计量的政府补助,直接计入当期损益。
    与资产相关的政府补助,确认为递延收益,并在相关资产的使用寿命内平均分配计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用和损失的,确认为递延收益,并在确认相关费用的期间计入当期损益;用于补偿已经发生的相关费用和损失的,直接计入当期损益。
    已确认的政府补助需要返还时,存在相关递延收益余额的,冲减相关递延收益账面余额,超出部分计入当期损益;不存在相关递延收益的,直接计入当期损益。
    23、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
    递延所得税资产产生于可抵扣暂时性差异。资产、负债的账面价值与其计税基础不同产生可抵扣暂时性差异的,在估计未来期间能够取得足够的应纳税所得额用以利用该可抵扣暂时性差异时,应当 以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认相关的递延所得税资产。
    与既不是企业合并、发生时也不影响会计利润和应纳税所得额(或可抵扣亏损)的交易中产生的资产或负债的初始确认有关的可抵扣暂时性差异,不予确认有关的递延所得税资产。此外,对与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异,如果暂时性差异在可预见的未来不是很可能转回,或者未来不是很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额,不予确认有关的递延所得税资产。除上述例外情况,本集团以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认其他可抵扣暂时性差异产生的递延所得税资产。对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。
    于资产负债表日,对递延所得税资产的账面价值进行复核,如果未来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,则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
    递延所得税负债产生于应纳税暂时性差异。因应纳税暂时性差异在转回期间将增加应纳税 所得额和应交所得税,导致经济利益的流出,在其发生当期,构成应支付税金的义务,应作为负债确认。确认应纳税暂时性差异产生的递延所得税负债时,交易或事项发生时影响到会计利润或应纳税所得额的,相关的所得税影响应作为利润表中所得税费用的组成部分;与直接计入所有者权益的交易或 事项相关的,其所得税影响应减少所有者权益;与企业合并中取得资产、负债相关的,递延所得税影响应调整购买日应确认的商誉或是计入合并当期损益的金额。
    与商誉的初始确认有关,以及与既不是企业合并、发生时也不影响会计利润和应纳税所得额(或可抵扣亏损)的交易中产生的资产或负债的初始确认有关的应纳税暂时性差异,不予确认有关的递延所得税负债。此外,对与子公司、联营企业及合营企业投资相关的应纳税暂时性差异,如果本集团能够控制暂时性差异转回的时间,而且该暂时性差异在可预见的未来很可能不会转回,也不予确认有关的递延所得税负债。除上述例外情况,本集团确认其他所有应纳税暂时性差异产生的递延所得税负债。
    24、经营租赁、融资租赁
    (1)经营租赁会计处理
    ①本集团作为承租人记录经营租赁业务
    经营租赁的租金支出在租赁期内的各个期间按直线法计入相关资产成本或当期损益。初始直接费用计入当期损益。或有租金于实际发生时计入当期损益。
    ②本集团作为出租人记录经营租赁业务
    经营租赁的租金收入在租赁期内的各个期间按直线法确认为当期损益。对金额较大的初始直接费用于发生时予以资本化,在整个租赁期间内按照与确认租金收入相同的基础分期计入当期损益;其他金额较小的初始直接费用于发生时计入当期损益。或有租金于实际发生时计入当期损益。
    (2)融资租赁会计处理
    ①本集团作为承租人记录融资租赁业务
    于租赁期开始日,将租赁开始日租赁资产的公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。此外,在租赁谈判和签订租赁合同过程中发生的,可归属于租赁项目的初始直接费用也计入租入资产价值。最低租赁付款额扣除未确认融资费用后的余额分别长期负债和一年内到期的长期负债列示。
    未确认融资费用在租赁期内采用实际利率法计算确认当期的融资费用。或有租金于实际发生时计入当期损益。
    ②本集团作为出租人记录融资租赁业务
    于租赁期开始日,将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。应收融资租赁款扣除未实现融资收益后的余额分别长期债权和一年内到期的长期债权列示。
    未实现融资收益在租赁期内采用实际利率法计算确认当期的融资收入。或有租金于实际发生时计入当期损益。
    25、持有待售资产
    (1)持有待售资产确认标准
    若本集团已就处置某项非流动资产作出决议,已经与受让方签订了不可撤销的转让协议,且该项转让很可能在一年内完成,则该非流动资产作为持有待售非流动资产核算,不计提折旧或进行摊销,按照账面价值与公允价值减去处置费用后的净额孰低计量。持有待售的非流动资产包括单项资产和处置组。如果处置组是一组资产组,并且按照《企业会计准则第8号——资产减值》的规定将企业合并中取得的商誉分摊至该资产组,或者该处置组是这种资产组中一项经营,则该处置组包括企业合并中的商誉。
    (2)持有待售资产的会计处理方法
    某项资产或处置组被划归为持有待售,但后来不再满足持有待售的非流动资产的确认条件,本集团停止将其划归为持有待售,并按照下列两项金额中较低者进行计量:①该资产或处置组被划归为持有待售之前的账面价值,按照其假定在没有被划归为持有待售的情况下原应确认的折旧、摊销或减值进行调整后的金额;②决定不再出售之日的可收回金额。
    26、主要会计政策、会计估计的变更
    本报告期主要会计政策、会计估计未发生变更。
    27、前期会计差错更正
    本报告期未发现前期会计差错
    28、其他主要会计政策、会计估计和财务报表编制方法
    财务报表编制方法:从取得子公司的净资产和生产经营决策的实际控制权之日起,本集团开始将其纳入合并范围;从丧失实际控制权之日起停止纳入合并范围。对于处置的子公司,处置日前的经营成果和现金流量已经适当地包括在合并利润表和合并现金流量表中;当期处置的子公司,不调整合并资产负债表的期初数。非同一控制下企业合并增加的子公司,其购买日后的经营成果及现金流量已经适当地包括在合并利润表和合并现金流量表中,且不调整合并财务报表的期初数和对比数。同一控制下企业合并增加的子公司及吸收合并下的被合并方,其自合并当期期初至合并日的经营成果和现金流量已经适当地包括在合并利润表和合并现金流量表中,并且同时调整合并财务报表的对比数。
    在编制合并财务报表时,子公司与本公司采用的会计政策或会计期间不一致的,按照本公司的会计政策和会计期间对子公司财务报表进行必要的调整。对于非同一控制下企业合并取得的子公司,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。
    集团内所有重大往来余额、交易及未实现利润在合并财务报表编制时予以抵销。
    子公司的股东权益及当期净损益中不属于本公司所拥有的部分分别作为少数股东权益及少数股东损益在合并财务报表中股东权益及净利润项下单独列示。子公司当期净损益中属于少数股东权益的份额,在合并利润表中净利润项目下以“少数股东损益”项目列示。少数股东分担的子公司的亏损超过了少数股东在该子公司期初所有者权益中所享有的份额,冲减少数股东权益。
    当因处置部分股权投资或其他原因丧失了对原有子公司的控制权时,对于剩余股权,按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相关的其他综合收益,在丧失控制权时一并转为当期投资收益。其后,对该部分剩余股权按照《企业会计准则第2号——长期股权投资》或《企业会计准则第22号——金融工具确认和计量》等相关规定进行后续计量,详见本附注四、12“长期股权投资”或本附注四、9“金融工具”。四、税项
    1、公司主要税种和税率
             税   种                       计税依据                       税率
                                 应税收入按 13%、17%的税率计
                                 算销项税,并按扣除当期允许抵
    增值税                                                        17%、13%
                                 扣的进项税额后的差额计缴增值
                                 税消费税
                                 按应税营业额的 3%-5%计缴营
    营业税                                                       3%、5%
                                 业税
    城市维护建设税                   按实际缴纳的流转税的 7%计缴 7%
    企业所得税                       按应纳税所得额的 25%计缴     25%
    2、税收优惠及批文
    (1)根据《中华人民共和国企业所得税法实施条例》,本公司子公司吉林里程协合风力发电有限公司、吉林泰合风力发电有限公司、吉林中电投新能源有限公司、蒙东协合镇赉第一风力发电有限公司、蒙东协合镇赉第二风力发电有限公司、吉林吉电协和新能源有限公司享受企业所得税优惠政策,自取得收入起三年免税,三年减半征收所得税。本年度除吉林里程协合风力发电有限公司、吉林泰合风力发电有限公司适用税率为12.5%,其他公司适用税率为0.00%。
    (2)本公司子公司吉林里程协合风力发电有限公司、吉林泰合风力发电有限公司、吉林中电投新能源有限公司、蒙东协合镇赉第一风力发电有限公司、蒙东协合镇赉第二风力发电有限公司、吉林吉电协和新能源有限公司增值税执行关于资源利用及其他产品增值税政策的通知财税[2008]156号,实行即征即退50%的优惠政策。五、企业合并及合并财务报表
    合并财务报表的合并范围以控制为基础予以确定。控制是指本公司能够决定被投资单位的财务和经营政策,并能据以从被投资单位的经营活动中获取利益的权力。本公司对其他单位投资占被投资单位有表决权资本总额50%以上(不含50%),或虽不足50%但有实质控制权的,全部纳入合并范围。1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                                           从母公司所有者权
                                                                                                                                  少数股东 益冲减子公司少数
                                                                                                    表决                          权益中用 股东分担的本期亏
                 子公司            业务性                                      期末实际投 持股比            是否合并 少数股东
    子公司全称              注册地              注册资本       经营范围                               权比                          于冲减少 损超过少数股东在
                  类型                  质                                       资额       例(%)              报表     权益
                                                                                                    例(%)                         数股东损 该子公司年初所有
                                                                                                                                  益的金额 者权益中所享有份
                                                                                                                                              额后的余额
                          吉林省
    吉林热电检修安   全资公            检修安
                          长春市             42,007,529 电力检修安装           42,007,529    100%    100% 是
    装工程有限公司   司                装
                          吉林省
    吉林中电投新能   全资公            新能源                  新能源及再生        156,000,00
                          长春市             156,000,000                                     100%    100% 是
    源有限公司       司                开发                    能源                         0
    吉林中电投吉电            吉林省
                 控股公            制造加                  管制品制造、加
    特种钢制品有限            长春市             10,000,000                                       51%     51% 是          -2,024.31
                 司                工                      工、销售责任公司
                                   风电及
                                   新能源
                                                           风电及新能源
    吉林吉电协合新   控股公 吉林省 开发、
                                             100,000,000 开发、建设、技 51,000,000            51%     51% 是
    能源有限公司     司       长春市 建设、
                                                           术服务
                                   技术服
                                   务(2)通过同一控制下企业合并取得的子公司
                                                                                                    实质
                                                                                                    上构                                                          从母公司所有者
                                                                                                    成对                                                          权益冲减子公司
                                                                                                                                                       少数股东
                                                                                                    子公                                                          少数股东分担的
                                                                                                            持股 表决权                                权益中用
    子公司全                             业务性        注册资                       期末实际投         司净                      是否合 少数股东                     本期亏损超过少
               子公司类型 注册地                                  经营范围                                  比例 比例                                  于冲减少
       称                                质            本                            资额           投资                      并报表     权益                     数股东在该子公
                                                                                                             (%)      (%)                              数股东损
                                                                                                    的其                                                          司年初所有者权
                                                                                                                                                       益的金额
                                                                                                    他项                                                          益中所享有份额
                                                                                                    目余                                                            后的余额
                                                                                                     额
    吉林松花江热              吉林省吉                                电力、热力生
               全资公司              生产制造       391,912,900                    333,698,077.36            100%      100% 是
    电有限公司                林市                                    产
                                                                  开发、建设运吉林里程协合
                          吉林省白                                营风力发电
    风力发电有限   控股公司              风力发电       150,000,000                     90,929,932.17             51%       51% 是         -2,619,559.09
                          城市                                    场及相关咨公司
                                                                  询、服务
                                                                  开发、建设运
    吉林泰合风力              吉林省白                                营风力发电
               控股公司              风力发电       150,000,000                     83,972,996.13             51%       51% 是         -3,042,676.18
    发电有限公司              城市                                    场及相关咨
                                                                  询、服务
                                                                  开发建设风蒙东协合镇赉
                          吉林省镇   开发运营风                   电场;风力发
    第一风力发电   全资公司                              75,000,000                        75,000,000            100%      100% 是
                          赉县       电场                         电相关咨询、有限公司
                                                                  服务
                                                                  开发建设风蒙东协合镇赉
                          吉林省镇   开发运营风                   电场;风力发
    第二风力发电   全资公司                              75,000,000                        75,000,000            100%      100% 是
                          赉县       电场                         电相关咨询、有限公司
                                                                  服务通过同一控制下企业合并取得的子公司的其他说明:(3)通过非同一控制下企业合并取得的子公司
                                                                                                                                                                  从母公司所有者
                                                                                               实质上
                                                                                                                                                                  权益冲减子公司
                                                                                               构成对                                                  少数股东
                                                                                                                                                                  少数股东分担的
                                                                                 期末实        子公司                表决权                            权益中用
                                      业务性        注册资                                                持股比              是否合 少数股东                     本期亏损超过少
    子公司全称 子公司类型 注册地                                      经营范围 际投资              净投资                比例                              于冲减少
                                         质            本                                                  例(%)              并报表     权益                     数股东在该子公
                                                                                    额         的其他                 (%)                              数股东损
                                                                                                                                                                  司年初所有者权
                                                                                               项目余                                                  益的金额
                                                                                                                                                                  益中所享有份额
                                                                                                额
                                                                                                                                                                     后的余额
    甘肃瓜州协合              甘肃省酒   开发、建设、                 开发建设风
               子公司                               669,120,000                  494,814,200                48.55%      51% 是         -3,825,236.27
    风力发电有限              泉市       运营风电场                   电场;风力发
    公司                                         电相关咨询、
                                             服务六、合并财务报表主要项目注释1、货币资金
                                                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:                           --                  --              215,329.52       --            --                    114,063.28
    人民币                          --                  --                               --            --
    CNY                                                                 215,329.52                                           114,063.28
    银行存款:                      --                  --        807,791,478.72         --            --         1,302,624,687.20
    人民币                          --                  --                               --            --
    CNY                                                           807,791,478.72                                  1,302,624,687.20
    其他货币资金:                  --                  --                        0      --            --                                 0
    人民币                          --                  --                               --            --
    合计                            --                  --        808,006,808.24         --            --         1,302,738,750.482、应收票据(1)应收票据的分类
                     种类                                           期末数                                期初数
    银行承兑汇票                                                                 113,220,000                                 23,604,967
    合计                                                                         113,220,000                                 23,604,967(2)公司已经背书给其他方但尚未到期的票据
         出票单位             出票日期                      到期日                    金额                         备注沈阳立业金鑫钢铁贸易
                       2012 年 03 月 23 日          2012 年 09 月 23 日                    10,000,000有限公司
    中钢集团天津有限公司 2012 年 02 月 20 日            2012 年 08 月 20 日                    10,000,000
    吉林省电力有限公司     2012 年 02 月 02 日          2012 年 08 月 02 日                      5,000,000
    吉林省电力有限公司     2012 年 02 月 02 日          2012 年 08 月 02 日                      5,000,000
    吉林省电力有限公司     2012 年 02 月 02 日          2012 年 08 月 02 日                      5,000,000
    合计                              --                           --                          35,000,000               --3、应收账款(1)应收账款按种类披露
                                                         期末数                                                         期初数
                                         账面余额                     坏账准备                      账面余额                        坏账准备
            种类
                                                                                                                 比例
                                    金额          比例(%)         金额          比例(%)            金额                         金额         比例(%)
                                                                                                                 (%)单项金额重大并单项计
                                 712,143,011.05      96.08% 20,026,434.21               2.81%   713,775,865.97   96.33%    20,026,434.21                2.81%提坏账准备的应收账款按组合计提坏账准备的应收账款
    账龄分析法                        21,314,403.42       2.88%        221,272.75           1.04%     5,728,102.42    0.77%         221,272.75              3.86%
    组合小计                          21,314,403.42       2.88%        221,272.75           1.04%     5,728,102.42    0.77%         221,272.75              3.86%单项金额虽不重大但单
    项计提坏账准备的应收                7,771,649.5       1.04%                 0              0%     21,463,204.5     2.9%                  0                 0%账款
    合计                             741,229,063.97     --          20,247,706.96      --           740,967,172.89    --       20,247,706.96           --应收账款种类的说明:期末单项金额重大并单项计提坏账准备的应收账款
               应收账款内容                           账面余额                    坏账准备                   计提比例                   计提理由
    吉林省电力有限公司                                  500,484,120.09                 17,435,460.6                           3.48% 按账龄分析法计提
    甘肃省电力公司                                       58,907,150.21                 1,406,490.95                           2.39% 按账龄分析法计提
    吉林省博大生化有限公司                               48,094,337.74                 1,184,482.66                           2.46% 按账龄分析法计提
                                                                                                                                  关联方应收款、确定
    通化市恒泰热力有限责任公司                                40,777,104
                                                                                                                                  可收回
    吉林市热力公司                                           21,871,826.2                                                             预计可收回
                                                                                                                                  关联方应收款、确定
    通化能源实业有限公司                                      17,107,035
                                                                                                                                  可收回
    四平市热力公司                                       12,675,428.44                                                                预计可收回
                                                                                                                                  关联方应收款、确定
    吉林吉长电力有限公司                                 12,226,009.37
                                                                                                                                  可收回
                    合计                            712,143,011.05                20,026,434.21                  --组合中,采用账龄分析法计提坏账准备的应收账款:
                                                    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                       19,553,844.38         91.74%                     85,507.22          2,852,240.1            49.79%             85,567.22
    1 年以内小计                   19,553,844.38         91.74%                     85,507.22          2,852,240.1            49.79%             85,567.22
    1至2年                            916,199.94             4.3%                   81,320.13         2,579,247.62            45.03%             103,169.9
    2至3年                       641,898.66      3.01%            26,617.48            116,450.75      2.03%             5,822.54
    3 年以上                     202,460.44      0.95%            27,827.92            180,163.95      3.15%            26,713.09
    3至4年                       22,296.49         0.1%              1,114.83              6,230       0.11%                 623
    4至5年                           6,230       0.03%                   623           173,933.95      3.04%            26,090.09
    5 年以上                     173,933.95      0.82%            26,090.09
    合计                   21,314,403.42      --                 221,272.75        5,728,102.42       --            221,272.75期末单项金额虽不重大但单项计提坏账准备的应收账款
                  应收账款内容                        账面余额        坏账准备         计提比例             计提理由
    哈尔滨汽轮机厂辅机工程有限公司                        7,001,826.90                                         确认可收回
    江源区五金建材公司                                     338,780.20                                          确认可收回
    白山精诚呢感特种陶瓷有限公司                           149,198.00                                          确认可收回
    江苏鑫信润科技公司                                     147,000.00                                          确认可收回
    天维水泥                                                80,830.40                                          确认可收回
    四平巨鹏热能设备有限公司                                54,014.00                                          确认可收回
                      合计                            7,771,649.50                                             --(2)应收账款中金额前五名单位情况
                                                                                                       占应收账款总额的
       单位名称               与本公司关系                 金额                      年限
                                                                                                           比例(%)吉林省电力有限公
                        非关联方                         500,484,120.09             1-3 年                           67.52%司
    甘肃省电力公司          非关联方                          58,907,150.21            1 年以内                            7.95%吉林省博大生化有
                        联营公司                          48,094,337.74            1 年以内                            6.49%限公司通化恒泰热力有限
                        联营公司                          40,777,104.00             1-2 年                             5.5%责任公司吉林市热力有限公
                        非关联方                          21,871,826.20            1 年以内                            2.95%司
           合计                     --                   670,134,538.24                --                            90.41%(3)应收关联方账款情况
                                                                                                占应收账款总额的比例
           单位名称                  与本公司关系                           金额
                                                                                                        (%)吉林省博大生化有限公
                     联营公司                                                48,094,337.74                            6.49%司
    通化能源实业有限公司 同一母公司控制                                          17,107,035.00                            2.31%通化恒泰热力有限责任
                     联营公司                                                40,777,104.00                              5.5%公司
    吉林吉长电力有限公司 合营公司                                                12,226,009.37                            1.65%
             合计                         --                                118,204,486.11                           15.95%4、其他应收款(1)其他应收款按种类披露
                                                   期末数                                                 期初数
           种类                   账面余额                    坏账准备                  账面余额                     坏账准备
                                 金额      比例(%)          金额      比例(%)        金额          比例(%)         金额          比例(%)单项金额重大并单项计
    提坏账准备的其他应收       78,829,002.77     51.95%    4,477,773.79       5.68%    73,916,847.13      52.4%      4,477,773.79       6.06%款按组合计提坏账准备的其他应收款
    账龄分析                   47,840,444.66     31.53%    25,102,408.5      52.47%    32,528,291.06     23.06%      25,102,408.5      77.17%
    组合小计                   47,840,444.66     31.53%    25,102,408.5      52.47%    32,528,291.06     23.06%      25,102,408.5      77.17%单项金额虽不重大但单
    项计提坏账准备的其他       25,071,954.05     16.52%    11,123,374.1      44.37%    34,617,902.84     24.54%      11,123,374.1      32.13%应收款
    合计                      151,741,401.48      --      40,703,556.39      --       141,063,041.03     --        40,703,556.39       --期末单项金额重大并单项计提坏账准备的其他应收款:
    其他应收款内容               账面余额                     坏账金额                 计提比例                          理由
    德国复兴信贷银行                    16,046,346.51                  1,160,500.00                      7.23% 按账龄分析法计提
    白山鸿成电力实业                                                                                              关联方应收款、确定
                                    12,045,809.13
    有限公司                                                                                                      可收回国际能源组织(荷
                                    17,405,548.06                  1,268,957.95                      7.29% 按账龄分析法计提兰)瑞典碳资产管理有
                                    17,371,846.68                  1,251,843.21                      7.21% 按账龄分析法计提限公司联合碳资产有限公
                                    15,959,452.39                   796,472.63                       4.99% 按账龄分析法计提司(英格兰)
         合计                       78,829,002.77                  4,477,773.79              --                            --组合中,采用账龄分析法计提坏账准备的其他应收款:
                                                    期末                                                   期初
                                        账面余额                                            账面余额
         账龄
                                                      比例         坏账准备                               比例         坏账准备
                                   金额                                                  金额
                                                      (%)                                                 (%)1 年以内其中:
                                                       38.22
    1 年以内                          18,284,022.78                       241,614.14      2,565,767.64 7.89%                   128,288.38
                                                          %
                                                       38.22
    1 年以内小计                      18,284,022.78                       241,614.14      2,565,767.64 7.89%                   128,288.38
                                                          %
                                                                                        13.86
    1至2年                     222,108.06 0.46%                25,865.87     4,508,209.6                  450,820.96
                                                                                           %
    2至3年                      4,500,000 9.41%                 450,000       95,804.49 0.29%                  14,370.67
                                           51.91                                        77.96
    3 年以上                 24,834,313.82              24,384,928.49      25,358,509.33                24,508,928.49
                                              %                                            %
    3至4年                      95,804.49      0.2%               1,406         627,030 1.93%                   125,406
    4至5年                        627,030 1.31%            239,985.62        463,942.46 1.43%             115,985.62
    5 年以上                 24,111,479.33 50.4%        24,143,536.87      24,267,536.87 74.6%          24,267,536.87
    合计                     47,840,444.66      --       25,102,408.5      32,528,291.06     --          25,102,408.5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
    其他应收款内容         账面余额                  坏账准备              计提比例                 计提理由
    招银金融租赁有限                                                                              保证金可收回,不存
                           9,000,000.00                                                0%
    公司                                                                                          在坏账风险哈尔滨鸿达慧物资
                           5,065,843.44              5,065,843.44                   100% 预付煤款无法收回经销有限公司
                                                                                              其人不知去向,预计
    于勇                       2,611,866.98              2,585,880.51                      99%
                                                                                              无法收回吉林万豪房地产开
                           2,192,080.00                                                       质保金可收回发有限公司鸡西市多龙煤炭销
                           1,769,098.04              1,769,098.04                   100% 预付煤款无法收回售有限责任公司七台河市波海煤炭
                           1,390,466.14              1,390,466.14                   100% 预付煤款无法收回销售公司鸡西市永清煤炭销
                             156,145.35               156,145.35                    100% 预付煤款无法收回售有限公司长春佰隆煤炭经销
                             155,940.62               155,940.62                    100% 预付煤款无法收回有限责任公司
    备用金及其他               2,730,513.48                                                       确定可收回
       合计               25,071,954.05              11,123,374.1                44.37%               --(2)金额较大的其他应收款的性质或内容
       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(%)
    国际能源组织(荷兰)                 17,405,548.06 CDM 收入                                                  11.47%
    瑞典碳资产管理有限公司               17,371,846.68 CDM 收入                                                  11.45%
    德国复兴信贷银行                     16,046,346.51 CDM 收入                                                  10.57%联合碳资产有限公司(英
                                     15,959,452.39 CDM 收入                                                  10.52%格兰)白山鸿成电力实业有限公
                                     12,045,809.13 热费                                                       7.94%司
           合计                      78,829,002.77                --                                         51.95%(3)其他应收款金额前五名单位情况
                                                                                             占其他应收款总额
         单位名称         与本公司关系                    金额                年限
                                                                                                 的比例(%)
    德国复兴信贷银行        非关联方                         16,046,346.51       1-2 年                         10.57%联合碳资产有限公司(英
                       非关联方                          15,959,452.39      1 年以内                         10.52%格兰)白山鸿成电力实业有限
                        同一母公司                       12,045,809.13       1-2 年                         7.94%公司瑞典碳资产管理有限 公
                      非关联方                           17,371,846.68       1-2 年                         11.45%司
    国际能源组织(荷兰)    非关联方                         17,405,548.06       1-2 年                         11.47%
           合计                     --                   78,829,002.77          --                           51.95%5、预付款项(1)预付款项按账龄列示
                                    期末数                                              期初数
    账龄
                           金额                          比例(%)               金额                   比例(%)
    1 年以内                                 35,916,778.94      58.46%                      80,818,295.32        41.21%
    1至2年                                    2,828,236.45          4.6%                   108,269,032.52        55.21%
    2至3年                                   15,677,158.06      25.52%                       5,776,020.01        2.95%
    3 年以上                                  7,020,514.66      11.42%                       1,244,494.65        0.63%
    合计                                     61,442,688.11      --                          196,107,842.5        --注:超过1年以上的预付账款的原因为本集团预付通辽市隆达煤炭经有限公司等单位燃料采购款,由于尚末办理款项结算及材料入库手续,预付的燃料采购款作为预付款项列报。(2)预付款项金额前五名单位情况
       单位名称        与本公司关系                       金额                时间               未结算原因吉林省煤业集团有
                    非关联方                             18,473,429.77 2012 年 03 月 31 日 预付燃料款限公司
    通辽市隆达煤炭经                                                                             已估收入账未开发
                    联营企业                             15,677,158.06 2010 年 03 月 31 日
    销有限公司                                                                                   票结算江苏吉电能源股份
                    非关联方                              5,776,020.01 2009 年 09 月 23 日 预付燃料款有限公司阜新矿业集团彰武
                    非关联方                              3,378,107.70 2012 年 04 月 12 日 预付燃料款煤炭销售有限公司白山市泰基建设工
                    非方联方                              2,600,000.00 2011 年 07 月 27 日 预付基建工程款程有限公司
    合计                           --                        45,904,715.54          --                      --6、存货(1)存货分类
                                            期末数                                                                期初数
         项目
                        账面余额           跌价准备         账面价值                账面余额                     跌价准备                   账面价值
    原材料                 147,694,694.7                     147,694,694.7 226,163,773.7                                                    226,163,773.7在产品
    库存商品                    1,446,601.1 1,423,875.09            22,726.01          1,473,556.23                 1,423,875.09                     49,681.14周转材料消耗性生物资产
    低值易耗品                   44,633.67                          44,633.67                27,574.34                                               27,574.34
    其他                         969,692.6                          969,692.6
    合计               150,155,622.07 1,423,875.09 148,731,746.98 227,664,904.27                                    1,423,875.09 226,241,029.18(2)存货跌价准备
                                                                                       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                      转销原材料在产品
    库存商品                      1,423,875.09                                                                                                1,423,875.09周转材料消耗性生物资产
    合     计                     1,423,875.09                        0                        0                             0                1,423,875.097、长期股权投资(1)对合营企业投资和联营企业投资
                                                                       本企 本企业
                                                                       业持 在被投                                              期末净           本期营
                  企业类                法人代 业务性 注册资                               期末资产             期末负债                                         本期净利
    被投资单位名称                注册地                                  股比 资单位                                              资产总           业收入
                       型                 表        质     本                                  总额               总额                                              润
                                                                       例       表决权                                              额            总额
                                                                       (%) 比例(%)一、合营企业
    吉林吉长电力有限 有限责 吉林省                 电力生
                                        赵民             690,000,000    19.9%      19.9%       535,814,683.51    138,746,252.42 397,068,431.09 166,851,970.87      18,721,187.02
    公司              任          长春市           产
    吉林吉长能源有限 有限责 吉林省 赵民            电力生    460,000,000    19.9%      19.9%       294,110,238.62     38,553,129.89 255,557,108.73   63,172,619.65     8,300,742.091
       公司                    任      长春市            产
       吉林吉长热电有限 有限责 吉林省                    电力生
                                                赵民                460,000,000       19.9%   19.9%     402,545,313.65     133,566,512.55    268,978,801.1     63,183,913.66      8,800,820.89
       公司                    任      长春市            产
       二、   联营企业
       白山热电有限责任 有限责 吉林省                    电力生
                                                杨胜波              636,660,000   33.72%      33.72%   2,258,555,350.97   2,565,328,821.26 -306,773,470.29     184,231,942.6   -147,238,450.43
       公司                    任      白山市            产
       通化热电有限责任 有限责 吉林省                    电力生
                                                牛国君              349,026,700        40%      40%    1,609,856,490.32   1,935,356,171.22   -325,499,680.9 278,154,928.98       -83,474,706.5
       公司                    任      通化市            产
       通化市恒泰热力有 有限公 吉林省                    热力生
                                                刘仁峰               37,000,000   27.03%      27.03%    550,620,548.94     627,317,046.05    -76,696,497.11    15,506,756.59     -19,315,536.3
       限公司                  司      通化市            产
       通辽市隆达煤炭经 有限责 内蒙古                    煤炭销
                                                耿树明               29,410,000        49%      49%     105,242,277.86      72,645,968.88    32,596,308.98                        -549,953.35
       销有限公司              任      通辽市            售
                                                         风电、
                                                         光伏发
                                                         电、核
                                                         电等相
       国电南瑞吉电新能 有限公 江苏省
                                                韩连富 关新能        18,000,000 49%             49%     107,796,759.91      89,674,181.24    18,122,578.67     79,252,136.78     -1,522,148.93
       源南京有限公司          司      南京市
                                                         源控制
                                                         产品的
                                                         开发、
                                                         制造
                                                         有机化
       吉林省博大生化有 有限公 吉林省
                                                卢银存 学原料       586,276,000   16.26%      16.26%   1,027,455,308.44    483,616,829.71 543,838,478.73 350,771,425.75           2,939,753.69
       限公司                  司      吉林市
                                                         制造
      注 1:本年 2 月份吉林省博大生化有限公司收到其他股东注入的资本金 25,000 万元,本集团持有的吉林省
      博大生化有限公司出资比例由 28.35%降至 16.26%,本集团对吉林省博大生化有限公司的长期股权投资由
      权益法转变为成本法核算;
      注 2:本年 6 月份白山热电有限责任公司收到吉林省能源交通总公司注入的中央国有资本经营预算资金 1
      亿元,本集团持有的白山热电有限责任公司股权比例由年初的 40%降至 33.72 %。
      (2)长期股权投资明细情况
                                                                                                                                                              在被投资
                                                                                                                               在被投资单位                                    本期现
    被投资单位         核算方法        初始投资成本         期初余额             增减变动                 期末余额                                               单位表决
                                                                                                                                持股比例(%)                                    金红利
                                                                                                                                                              权比例(%)吉林吉长热电
                 成本法               37,336,931.11       37,336,931.11                                 37,336,931.11                            19.9%                19.9%有限公司吉林吉长能源
                 成本法               80,075,261.15       80,075,261.15                                 80,075,261.15                            19.9%                19.9%有限公司吉林吉长电力
                 成本法              102,452,725.65      102,452,725.65                                102,452,725.65                            19.9%                19.9%有限公司白山热电有限
                 权益法                 214,660,000                                                                                            33.72%               33.72%责任公司
    通化热电有限 权益法                     139,610,700                                                                                                 40%                  40%责任公司通化市恒泰热
               权益法                 10,657,190.1                                                                         27.03%        27.03%力有限公司通辽市隆达煤
    炭经销有限公 权益法                    17,090,000         15,950,830.6        -269,477.14      15,681,353.46                 49%              49%司国电南瑞吉电
    新能源南京有 权益法                      8,820,000        9,626,864.64        -745,852.98       8,881,011.66                 49%              49%限公司吉林省博大生
               成本法                  86,276,000         89,259,035.7        134,376.02       89,393,411.72               16.26%        16.26%化有限公司吉林省电力科
    学研究院有限 成本法                      3,200,000           3,200,000                               3,200,000               9.3%             9.3%   241,800公司中电投财务有
               成本法                  142,800,000        142,800,000                            142,800,000                 2.8%             2.8%限公司中钢集团吉林
    铁合金股份有 成本法                 166,749,510.83    166,749,510.83                          166,749,510.83               16.81%        16.81%限公司
    合计                   --      1,009,728,318.84       647,451,159.68          -880,954.1      646,570,205.58         --                  --          241,800
         8、固定资产
         (1)固定资产情况
                  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:           16,194,388,162.33                              29,891,214.17          7,381,758.34     16,216,897,618.16
         其中:房屋及建筑物            4,428,980,357.41                              25,671,644.26          5,430,083.07       4,449,221,918.6
           机器设备                   11,656,021,002.48                               4,219,569.91          1,951,675.27     11,658,288,897.12
           运输工具                      109,386,802.44                                                                         109,386,802.44
                      --              期初账面余额          本期新增              本期计提               本期减少            本期期末余额
         二、累计折旧合计:            3,418,501,716.95    356,380,666.97           356,380,666.97          3,896,151.33      3,770,986,232.59
         其中:房屋及建筑物            1,144,062,409.95     80,913,650.81            80,913,650.81          2,129,215.26       1,222,846,845.5
           机器设备                    2,196,167,601.35    263,672,489.61           263,672,489.61          1,766,936.07      2,458,073,154.89
           运输工具                       78,271,705.65     11,794,526.55            11,794,526.55                                  90,066,232.2
                      --              期初账面余额                                      --                                   本期期末余额
         三、固定资产账面净值合计     12,775,886,445.38                                 --                                   12,445,911,385.57
         其中:房屋及建筑物            3,284,917,947.46                                 --                                     3,226,375,073.1
           机器设备                    9,459,853,401.13                                 --                                    9,200,215,742.23
           运输工具                       31,115,096.79                                 --                                          19,320,570.24
                                                                              --
    四、减值准备合计               24,828,332.82                                  --                                      24,828,332.82
    其中:房屋及建筑物              1,062,610.4                                   --                                       1,062,610.4
    机器设备                     20,641,216.87                                  --                                      20,641,216.87
    运输工具                      3,124,505.55                                  --                                      3,124,505.55
                                                                              --
    五、固定资产账面价值合计   12,751,058,112.56                                  --                                  12,421,083,052.75
    其中:房屋及建筑物         3,283,855,337.06                                   --                                   3,225,312,462.7
    机器设备                 9,439,212,184.26                                   --                                   9,179,574,525.36
    运输工具                     27,990,591.24                                  --                                      16,196,064.69本期折旧额 356,380,666.97 元;本期由在建工程转入固定资产原价为 12,714,543.19 元。(2)通过融资租赁租入的固定资产
             项目                     账面原值                             累计折旧                       账面净值
    房屋及建筑物                                                                                                                     0
    机器设备                                  234,727,354.25                           5,574,774.66                   229,152,579.59
    运输工具                                                                                                                         0
    合计                                      234,727,354.25                           5,574,774.66                   229,152,579.599、在建工程(1)
                                                 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
    松花江二期机组扩建工程          480,773,422.77                480,773,422.77 382,566,011.42                         382,566,011.42
    四平电厂二期扩建工程            260,441,000.41                260,441,000.41 246,758,140.86                         246,758,140.86
    吉电股份东南项目                 42,981,966.31                 42,981,966.31       37,862,603.55                      37,862,603.55
    吉林镇赉黑鱼泡风电场三、四期      15,885,818.8                     15,885,818.8    15,836,797.61                      15,836,797.61
    吉林松花江热电二级子坝加高        14,272,440.2                     14,272,440.2    14,012,440.2                       14,012,440.2松花江热电公司三台炉炉底除
                                 13,933,555.51                 13,933,555.51       11,886,385.26                      11,886,385.26渣改干排渣吉林电力股份有限公司白城发
                                     4,490,000                        4,490,000       4,490,000                           4,490,000电公司长岭中电投第一风力发电有限
                                  7,482,649.16                     7,482,649.16    4,289,950.08                       4,289,950.08公司长岭中电投第二风力发电有限
                                  6,867,801.97                     6,867,801.97    4,207,239.74                       4,207,239.74公司
    通天沟灰场七期子坝                9,837,178.28                     9,837,178.28    9,577,487.38                       9,577,487.38
    其他工程                         48,014,407.29                 48,014,407.29       41,653,820.49                      41,653,820.49
    合计                             904,980,240.7            0    904,980,240.7 773,140,876.59                   0     773,140,876.59(2)重大在建工程项目变动情况
                                                                                                                                           其中:本期利
                                                             转入固定资                   工程投入占                      利息资本化                        本期利息资
    项目名称        预算数         期初数        本期增加                     其他减少                            工程进度                    息资本化金                      资金来源      期末数
                                                                 产                       预算比例(%)                       累计金额                        本化率(%)
                                                                                                                                               额松花江二期
               2,609,620,000 382,566,011.42 98,207,411.35                                          18.42% 18.42           166,001,829.35                                 自有、贷款   480,773,422.77扩建工程四平电厂二
               2,534,240,000 246,758,140.86 13,682,859.55                                          10.28% 10.28           102,182,563.68                                 自有、贷款   260,441,000.41期扩建工程吉电股份东
               2,000,000,000 37,862,603.55    5,119,362.76                                          2.15% 2.15                                                           自有          42,981,966.31南项目吉林镇赉黑
    鱼泡风电场      980,000,000 15,836,797.61        49,021.19                                          1.62% 1.62                                                           自有           15,885,818.8三、四期吉林松花江
    热电二级子       27,790,000    14,012,440.2       260,000                                          51.36% 99                   76,745.97                                 自有、贷款     14,272,440.2坝加高吉林电力股份有限公司
               4,936,780,000      4,490,000 12,714,543.19 12,714,543.19                             99.9% 99.9            281,867,813.35                                 贷款              4,490,000白城发电公司
    合计          13,088,430,000 701,525,993.64 130,033,198.04 12,714,543.19              0       --                  --      550,128,952.35                0       --              --    818,844,648.49
       报告期内,在建工程项目期末数相对期初数变动幅度较大,主要系本集团报告期内增加在建机组投资影响。其中:
       A、松花江二期扩建工程增加投资 98,207,411.35 元;
       B、四平电厂二期扩建工程增加投资 13,682,859.55 元;
       C、吉电股份东南项目增加投资 5,119,362.76 元;(3)重大在建工程的工程进度情况
                  项目                             工程进度                                      备注
                                     主要是预付部分设备款及与 1 号机组同
    松花江二期扩建工程                                                              项目核准手续正在办理中
                                     时建设的公用设施支出
                                     主要是预付部分设备款及与 1 号机组同
    四平电厂二期扩建工程                                                            项目核准手续正在办理中
                                     时建设的公用设施支出
    吉电股份东南项目                     项目处于前期阶段                           项目核准手续正在办理中
    吉林镇赉黑鱼泡风电场三、四期         项目处于前期阶段                           项目核准手续正在办理中
    吉林松花江热电二级子坝加高           工程形象进度 99%
    吉林电力股份有限公司白城发电公司     二期项目处于前期阶段                       项目核准手续正在办理中10、工程物资
                  项目                   期初数               本期增加           本期减少               期末数
    专用材料                                66,552,935.78         5,353,931.71       58,304,274.39           13,602,593.1
    专用设备                                49,894,476.83         4,485,347.14       36,344,195.34          18,035,628.63
    为生产准备的工具及器具                   1,592,044.11                    465                             1,592,509.11
    合计                                   118,039,456.72         9,839,743.85       94,648,469.73          33,230,730.8411、无形资产(1)无形资产情况
           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             74,890,813.11          1,270,899.76                             0          76,161,712.87
    土地使用权                   70,796,213.15          1,197,874.12                                        71,994,087.27
    非专利技术                           2,880                                                                       2,880
    其他                           4,091,719.96              73,025.64                                        4,164,745.6
    二、累计摊销合计             22,118,840.97          1,379,637.15                             0          23,498,478.12
    土地使用权                   20,360,999.43          1,036,022.55                                        21,397,021.98
    非专利技术                           2,880                                                                       2,880
    其他                           1,754,961.54              343,614.6                                       2,098,576.14三、无形资产账面净值合
                             52,771,972.14                         0                         0          52,663,234.75计
    土地使用权                   50,435,213.72                                                              50,597,065.29非专利技术
    其他                           2,336,758.42                                                              2,066,169.46
    四、减值准备合计                         0                         0                         0                      0土地使用权非专利技术其他
    无形资产账面价值合计       52,771,972.14                                0                           0          52,663,234.75
    土地使用权                 50,435,213.72                                                                       50,597,065.29非专利技术
    其他                        2,336,758.42                                                                          2,066,169.46本期摊销额 1,379,637.15 元。12、商誉
    被投资单位名称或形成商                                                                                            期末减值准
                               期初余额               本期增加                本期减少          期末余额
    誉的事项                                                                                                              备甘肃瓜州协合风力发电有
                             170,223,918.06                                                   170,223,918.06限公司
    合计                         170,223,918.06                        0                        0 170,223,918.06                  013、递延所得税资产和递延所得税负债已确认的递延所得税资产和递延所得税负债
                   项目                                        期末数                                    期初数递延所得税资产:
    资产减值准备                                                                21,397,681.35                          21,397,681.35开办费可抵扣亏损
    应付职工薪酬—辞退福利                                                       4,382,240.81                           4,382,240.81
    小     计                                                                   25,779,922.16                          25,779,922.16递延所得税负债:交易性金融工具、衍生金融工具的估值计入资本公积的可供出售金融资产公允价值变动小计未确认递延所得税资产明细
                   项目                                        期末数                                    期初数
    可抵扣暂时性差异                                                            14,043,538.85                          14,043,538.85
    可抵扣亏损                                                              319,185,298.21                            319,185,298.21
    合计                                                                    333,228,837.06                            333,228,837.06未确认递延所得税资产的可抵扣亏损将于以下年度到期
            年份               期末数                          期初数                                   备注
    2013 年                              265,451,226.81              265,451,226.81
    2014 年                                 282,773.75                  282,773.75 未经税务机关认定2015 年
    2016 年                              53,451,297.65           53,451,297.65 未经税务机关认定
    合计                                319,185,298.21          319,185,298.21                      --应纳税差异和可抵扣差异项目明细
                                                                        暂时性差异金额
                      项目
                                                            期末                                     期初应纳税差异项目小计可抵扣差异项目
    资产减值准备                                                       94,203,471.26                            94,203,471.26
    应付职工薪酬-辞退福利                                             17,528,963.22                            17,528,963.22
    小计                                                             111,881,787.24                         111,881,787.2414、资产减值准备明细
                                                                             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                   67,951,263.35                                                                67,951,263.35
    二、存货跌价准备                1,423,875.09                 0                 0                       0 1,423,875.09三、可供出售金融资产减值准备四、持有至到期投资减值准备
    五、长期股权投资减值准备                                     0                                                          0六、投资性房地产减值准备
    七、固定资产减值准备           24,828,332.82                                                                24,828,332.82八、工程物资减值准备
    九、在建工程减值准备                         0               0                                                          0十、生产性生物资产减值准备
       其中:成熟生产性生物资产减值准备十一、油气资产减值准备
    十二、无形资产减值准备                       0               0                                                          0
    十三、商誉减值准备                                                                                                      0十四、其他
    合计                           94,203,471.26                 0                 0                       0 94,203,471.2615、短期借款
                项目                          期末数                        期初数
    质押借款                                               75,000,000                    162,600,000抵押借款保证借款
    信用借款                                            1,754,500,000               1,684,500,000
    合计                                                1,829,500,000               1,847,100,000短期借款分类的说明:
    注 1:报告期内本集团偿还中国工商银行以电费收费权质押所取得的借款 15,000 万元;偿还中国光大银行以银行承兑汇票质押所取得的借款 1,260 万元。
    注 2:报告期内本集团质押借款 7,500 万元,为吉林电力股份有限公司向中国工商银行以电费收费权质押所取得的借款,年利率 6.670%,借款期限为五个月,自 2012 年 3 月 20 日至 2012 年 8 月 19 日。16、应付票据
                种类                          期末数                        期初数商业承兑汇票
    银行承兑汇票                                        20,000,000.00
    合计                                                20,000,000.00注:报告期内本集团吉林松花江热电有限公司向上海浦发银行吉林支行办理2,000万元银行承兑汇票,期限为2012年5月10日至2012年11月10日。17、应付账款(1)
                项目                          期末数                        期初数
    燃煤款                                             212,289,309.12              530,782,580.38
    燃油款                                                 778,438.33                1,471,488.33
    材料款                                              52,977,771.58               73,133,751.77
    工程物资、设备款                                   834,973,144.87              982,887,480.67
    修理费                                              16,024,255.79               16,409,110.47
    其他                                               316,910,359.01              331,716,495.54
    合计                                           1,433,953,278.70              1,936,400,907.16账龄超过一年的大额应付账款情况的说明
               债权人名称                           金额                  未偿还的原因
    华锐风电科技(集团)股份有限公司                        121,961,600.00       基建设备款
    广东明阳风电产业集团有限公司                           42,610,206.24    工程尾款及质保金
    哈尔滨汽轮机厂有限责任公司                             24,476,000.00       基建设备款
    江苏新誉风力发电设备                                   46,904,213.40       基建设备款
    河北省电力建设第一工程公司                                 28,711,004.49           工程质保金
    斯必克冷却技术(张家口)有限公司                           19,440,000.00           设备质保金
    东北电业管理局第三工程公司                                 14,035,918.74           工程质保金
    上海电投管道工程有限公司                                   18,492,164.22               质保金
    安徽新亚特电缆集团有限公司                                 15,556,998.86               质保金
    哈尔滨电机厂有限责任公司                                   14,990,000.00               质保金
                  合    计                                347,178,105.9518、预收账款
                   项目                               期末数                           期初数
    1 年以内                                                  8,889,706.83                    50,789,570.38
    3 年以上                                                       2,085.00                          2,085.00
    合计                                                      8,891,791.83                    50,791,655.3819、应付职工薪酬
       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、
                                          109,740,747.98            85,907,967.89         23,832,780.09津贴和补贴
    二、职工福利费                              6,990,745.10              6,990,745.1
    三、社会保险费            1,289,770.62     42,849,439.60            36,477,309.19          7,661,901.03
    1、基本养老保险              -32,689.32    20,895,226.27            20,131,662.25               730,874.70
    2、年金缴费                  -29,658.35     4,897,857.03             4,645,161.52               223,037.163、基本医疗保险
                           -552,799.93      9,368,772.46             7,018,715.77          1,797,256.76费
    4、补充医疗保险           1,587,623.02      3,498,259.69                  960,372.80       4,125,509.91
    5、失业保险费                268,781.77     2,086,856.34             2,009,021.61               346,616.50
    6、工伤保险费                 51,225.93     1,287,948.34             1,049,407.08               289,767.19
    7、生育保险费                 -2,712.50      813,319.47                   661,768.16            148,838.81
    8、其他                                        1,200.00                     1,200.00
    四、住房公积金             -823,721.56     21,753,081.99            20,676,284.10               253,076.33
    五、辞退福利            16,338,278.35                                2,564,647.28         13,773,631.07
    六、其他                  3,083,037.29      4,007,375.64             3,725,276.80          3,365,136.13
    1、教育培训经费           2,084,277.55      1,925,331.70             1,858,370.19          2,151,239.06
    2、工会经费                  866,980.78     1,587,010.20             1,371,872.87          1,082,118.11
    3、劳动保护费                                495,033.74                   495,033.74
    4、其他                      131,778.96                                                         131,778.96
    合计                    19,887,364.70     185,341,390.31           156,342,230.36         48,886,524.6520、应交税费
                      项目                          期末数                     期初数
    增值税                                               -561,569,966.41            -663,522,677.02消费税
    营业税                                                       72,605.29                762,804.35
    企业所得税                                                  -549,322.13               652,699.17
    个人所得税                                                  335,308.70             5,307,967.13
    城市维护建设税                                              210,703.96             1,397,051.38
    印花税                                                       78,310.40                317,399.78
    教育费附加                                                  156,849.89                997,116.67
    防洪建设基金                                                   162,550                424,427.83
    其他各税                                                                                12,729.45
    合计                                                 -561,102,960.30            -653,650,481.2621、应付利息
                      项目                          期末数                     期初数
    分期付息到期还本的长期借款利息                         35,760,668.18              36,963,025.42
    企业债券利息                                           12,571,232.88              39,697,861.14
    短期借款应付利息                                           3,112,811.11            7,830,637.28
    应付其他利息                                                                       2,307,730.54
    合计                                                   51,444,712.17              86,799,254.3822、应付股利
           单位名称              期末数                期初数             超过一年未支付原因
    应付以前年度个人股利             13,175,487.00         13,340,207.00 未领取
    合计                             13,175,487.00         13,340,207.00             --23、其他应付款(1)
                 项目                             期末数                       期初数
    1 年以内                                              28,619,921.27               33,763,831.91
    1-2 年                                               29,789,367.30               13,105,981.51
    2-3 年                                                5,626,394.02                3,557,436.50
    3 年以上                                               4,803,491.27                4,788,531.68
    合计                                                  68,839,173.86               55,215,781.60(2)账龄超过一年的大额其他应付款情况的说明
        债权人名称(单位全称)                  金额                     未偿还的原因
    白山住房公积金管理中心                                4,828,153.42       未结陈欠款
    白山建国材料有限公司                                  2,270,131.68       未结陈欠款
    通化机电设备有限责任公司                              1,500,000.00       未结陈欠款
    吉林省能源投资公司                                    1,390,215.59       未结陈欠款
    白山市房屋产权管理处                                  1,169,428.69       未结陈欠款
    通钢集团板石矿产业有限公司                            1,082,129.40       未结陈欠款
    吉林市吉运混凝土有限公司                              1,000,000.00         保证金
    开原市国兴物资经销处                                       821,399.70    未结陈欠款
    河北汇通管件制造有限公司                                   837,023.00    未结陈欠款
    中威耐火材料有限公司                                       707,269.5     未结陈欠款
                合计                                 15,605,750.98(3)金额较大的其他应付款说明内容
        债权人名称(单位全称)                       金额                  性质或内容
    白山住房公积金管理中心                        4,828,153.42                应付公积金
    白山建国材料有限公司                          2,270,131.68                应付材料款
    通化机电设备有限责任公司                      1,500,000.00                应付设备款
    吉林市吉运混凝土有限公司                      1,000,000.00                应付保证金
    通钢集团板石矿产业有限公司                    1,082,129.40              应付专用线使用费
                 合计                     10,680,414.5024、一年内到期的非流动负债(1)
                 项目                          期末数                     期初数
    1 年内到期的长期借款                                64,996,574.56              96,030,624.441 年内到期的应付债券
    1 年内到期的长期应付款                              33,292,555.48              66,585,110.96
    合计                                                98,289,130.04              162,615,735.4(2)一年内到期的长期借款一年内到期的长期借款
                 项目                          期末数                     期初数质押借款抵押借款
    保证借款                                                22,614,574.56                         36,030,624.44
    信用借款                                                     42,382,000                           60,000,000
    合计                                                    64,996,574.56                         96,030,624.44金额前五名的一年内到期的长期借款
             借款起始   借款终止      利率                    期末数                        期初数
    贷款单位                        币种
               日         日          (%)        外币金额       本币金额       外币金额         本币金额中国银行
            2005 年 05 2019 年 11
    吉林市分                          USD   1.56%       2,320,353 15,824,574.56       4,640,706       29,240,624.44
            月 20 日   月 20 日行
    吉林市财    2004 年 01 2016 年 12
                                  CNY   2.07%                     6,790,000.00                     6,790,000.00
    政局        月 01 日   月 31 日中国工商
            2010 年 03 2012 年 11
    银行南大                          CNY       6.6%                 10,639,000.00                    21,978,000.00
            月 15 日   月 21 日街支行中国建设
            2010 年 03 2012 年 11
    银行工农                          CNY       6.6%                 21,018,000.00                    21,018,000.00
            月 15 日   月 21 日大路支行中国电力
            2010 年 03 2012 年 11
    投资公司                          CNY       6.6%                 10,725,000.00                    10,725,000.00
            月 15 日   月 21 日财务公司
    合计            --          --     --       --          --       64,996,574.56      --            89,751,624.44(3)一年内到期的长期应付款
    借款单位           期限        初始金额        利率(%)        应计利息        期末余额         借款条件招银金融租赁
             2011.12-2014.12     180,000,000            6.118%                   33,292,555.48 融资租赁租金有限公司25、长期借款(1)长期借款分类
                 项目                              期末数                                期初数
    质押借款                                            4,087,789,325.59                      4,119,277,602.81抵押借款
    保证借款                                                250,409,852.16                      264,194,837.90
    信用借款                                            5,327,562,846.56                      4,949,011,321.47
    减:一年内到期的长期借款                                -64,996,574.56                      -96,030,624.44
    合计                                                9,600,765,449.75                      9,236,453,137.74注1:本报告期内本集团质押借款的质押资产类别及金额
                贷款单位                               期末余额                         质押物
    中国工商银行长春南大街支行                             1,250,450,000.00 电费收费权
    国家开发银行吉林省分行                                 1,000,000,000.00 电费收费权
    中国银行长春金域支行                                     700,000,000.00 电费收费权
    国际金融公司                                             595,801,325.59 中国风电集团有限公司股权
    中国建设银行白城支行                                     311,288,000.00 电费收费权
    国家开发银行吉林省分行                                   200,000,000.00 电费收费权
    中电投财务有限公司                                        30,250,000.00 电费收费权
    合计                                                   4,087,789,325.59注2:本报告期内本集团保证借款的担保资产类别及金额
       贷款单位                       期末余额                                       担保人
    中国银行吉林市分行                     204,315,277.60 中国电力投资集团公司60%,吉林省能源交通总公司40%
    吉林市财政局                            23,480,000.00 吉林省能源交通总公司100%
    中国银行吉林市分行                      15,824,574.56 中国电力投资集团公司60%,吉林省能源交通总公司40%
    吉林市财政局                                6,790,000.00 吉林省能源交通总公司100%
    合计                                   250,409,852.16(2)金额前五名的长期借款
            借款起始   借款终止      利率                           期末数                         期初数
    贷款单位                       币种
              日         日          (%)             外币金额         本币金额        外币金额       本币金额
    工商银行    2010 年 03 2025 年 03
                                  CNY        6.388%                 21,965,379,371.49              2,185,199,971.49
    借款        月 15 日   月 14 日
    国家开发    2009 年 07 2021 年 07
                                  CNY          6.12%                 1,600,000,000.00              1,600,000,000.00
    银行借款    月 08 日   月 07 日
    中国银行    2009 年 07 2021 年 07
                                  CNY        6.346%                  1,286,001,921.11              1,070,862,068.95
    借款        月 08 日   月 07 日
    中电投财    2010 年 03 2021 年 07
                                  CNY        5.928%                  1,461,676,897.78              1,050,951,897.78
    务公司      月 15 日   月 07 日
    农业银行    2010 年 04 2019 年 11
                                  CNY        6.352%                    980,000,000.00                980,000,000.00
    借款        月 02 日   月 16 日
    合计            --          --         --      --            --     27,293,058,190.38     --       6,887,013,938.2226、应付债券
                                      债券期                      期初应 本期应 本期已付 期末应付
    债券名称       面值        发行日期                 发行金额                                            期末余额
                                        限                        付利息 计利息   利息     利息
    2011 年第               2011 年
    一期中期    700,000,000 03 月 04 3 年            700,000,000                                                700,000,000
    票据                    日
    合计        700,000,000                          700,000,000                                                700,000,00027、长期应付款(1)金额前五名长期应付款情况
       单位      期限       初始金额        利率(%)         应计利息         期末余额                   借款条件招银金融租赁
                  3        113,414,889.04     6.118% 3,329,255.55 116,744,144.59 融资租赁、售后租回有限公司吉林省能源交
                            71,290,000.00                                    71,290,000.00 节能减排资金通总公司
    合计                       184,704,889.04                 3,329,255.55 188,034,144.59(2)长期应付款中的应付融资租赁款明细
                                                期末数                                         期初数
              单位
                                       外币                     人民币                外币               人民币
    招银金融租赁有限公司                                      116,744,144.59                            113,414,889.04
    合计                                                 0    116,744,144.59                         0 113,414,889.0428、其他非流动负债
                  项目                            期末账面余额                               期初账面余额
    融资租入固定资产递延收益                                        1,611,125.70                            1,611,125.70
    合计                                                            1,611,125.70                            1,611,125.7029、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         839,100,000                                                                        0    839,100,00030、资本公积
    项目                             期初数                  本期增加          本期减少              期末数
    资本溢价(股本溢价)           683,162,610.66                                                    683,162,610.66
    其他资本公积                     6,087,027.42                                                       6,087,027.42
    原制度资本公积转入             951,481,255.58                                                    951,481,255.58
    合计                         1,640,730,893.66                         0           0            1,640,730,893.6631、盈余公积
           项目          期初数                 本期增加              本期减少             期末数
    法定盈余公积                 98,426,246.14                                                  98,426,246.14任意盈余公积储备基金企业发展基金其他
    合计                         98,426,246.14                        0                   0     98,426,246.1432、未分配利润
                                         期末                                       期初
        项目                                         提取或分配                                提取或分配
                                  金额                                      金额
                                                         比例                                    比例调整前上年末未分配
                                  -181,511,723.81          --             -195,041,495.15           --利润调整年初未分配利润
                                                           --                                       --合计数(调增+,调减-)调整后年初未分配利
                                  -181,511,723.81          --             -195,041,495.15           --润加:本期归属于母公司
                                  -251,303,488.52          --               13,529,771.34           --所有者的净利润减:提取法定盈余公积提取任意盈余公积提取一般风险准备应付普通股股利转作股本的普通股股利
    期末未分配利润                    -423,325,716.48          --             -181,511,723.81           --33、营业收入及营业成本(1)营业收入、营业成本
                  项目                          本期发生额                         上期发生额
    主营业务收入                                        2,023,901,975.4                   1,831,830,683.97
    其他业务收入                                         194,467,274.33                         173,906,922.9
    营业成本                                           2,084,977,440.49                   1,781,863,870.04(2)主营业务(分行业)
                                  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
    电力                      1,657,465,230.18 1,440,679,231.73 1,318,101,224.86 1,073,291,245.81
    热力                       213,940,431.36       316,724,100.56    174,248,174.65      214,891,193.42
    其他                      1,023,075,849.34 1,022,529,735.92 1,023,646,609.15 1,020,141,967.79
    减:内部抵销数            -870,579,535.48      -871,179,378.16    -684,165,324.69    -684,567,225.64
    合计                      2,023,901,975.4 1,908,753,690.05 1,831,830,683.97 1,623,757,181.38(3)主营业务(分产品)
                                     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
    电力产品生产              1,657,465,230.18 1,440,679,231.73 1,318,101,224.86 1,073,291,245.81
    热力产品生产               213,940,431.36       316,724,100.56    174,248,174.65      214,891,193.42
    其他                      1,023,075,849.34 1,022,529,735.92 1,023,646,609.15 1,020,141,967.79
    减:内部抵销数            -870,579,535.48      -871,179,378.16    -684,165,324.69    -684,567,225.64
    合计                      2,023,901,975.4 1,908,753,690.05 1,831,830,683.97 1,623,757,181.38(4)主营业务(分地区)
                                        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
    吉林省                    2,837,113,863.5 2,736,343,716.29 2,515,996,008.66          2,308,324,407.02
    甘肃省                      57,367,647.38         43,589,351.92
    减:内部抵销数            -870,579,535.48      -871,179,378.16    -684,165,324.69     -684,567,225.64
    合计                      2,023,901,975.4 1,908,753,690.05 1,831,830,683.97          1,623,757,181.38(5)公司前五名客户的营业收入情况
          客户名称                     主营业务收入               占公司全部营业收入的比例(%)
    吉林省电力有限公司                           1,600,097,582.8                                  79.06%
    甘肃省电力有限公司                             57,367,647.38                                   2.83%
    白山热电责任有限公司                           60,499,966.66                                   2.99%
    通化热电责任有限公司                           90,909,735.30                                   4.49%
    吉林省博大生化有限公司                         38,953,198.03                                   1.92%
    合计                                        1,847,828,130.17                                   91.3%34、营业税金及附加
             项目                          本期发生额                           上期发生额消费税
    营业税                                                 219,983.87                             273,577.64
    城市维护建设税                                       2,806,491.56                           4,293,727.82
    教育费附加                                           1,227,900.43                           1,907,053.61资源税
    地方教育费附加                                         798,977.23                             186,728.94
    合计                                                 5,053,353.09                           6,661,088.01注:各项营业税金及附加的计缴标准详见附注八(五)、税项35、投资收益(1)投资收益明细情况
                 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                             241,800.00
    权益法核算的长期股权投资收益                            -880,954.10                 -37,982,762.92处置长期股权投资产生的投资收益持有交易性金融资产期间取得的投资收益持有至到期投资取得的投资收益期间取得的投资收益持有可供出售金融资产等期间取得的投资收益处置交易性金融资产取得的投资收益持有至到期投资取得的投资收益可供出售金融资产等取得的投资收益
    其他                                                                                     3,306,986.29
    合计                                                    -639,154.10                 -34,675,776.63(2)按成本法核算的长期股权投资收益
         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吉林省电力科学研究院有限公
                                        241,800.00                    2011 年 9 月份分红 213,900 元司
    合计                                    241,800.00                                  --(3)按权益法核算的长期股权投资收益
         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
    白山热电有限责任公司                                 -35,574,446.35 本公司投资成本已减计为零
    通辽市隆达煤炭经销有限公司            -269,477.14        368,029.62 被投资单位净利润变动
    吉林凯隆能源投资有限公司                                     2,511.74 2011 年已转让全部股权国电南瑞吉电新能源南京有限
                                      -745,852.98       -436,388.02 被投资单位净利润变动公司
    合计                                   -880,954.1    -37,982,762.92                 --36、营业外收入(1)
    项目                                                本期发生额                上期发生额
    非流动资产处置利得合计                                           617.88                 49,580.92
    其中:固定资产处置利得                                                                  49,580.92
        无形资产处置利得债务重组利得非货币性资产交换利得接受捐赠
    政府补助                                               10,103,916.83                  3,262,143.90
    其他                                                      133,251.77                   236,574.30
    合计                                                   10,237,786.48                  3,548,299.12(2)政府补助明细
            项目              本期发生额             上期发生额                 说明
    向居民供热增值税退税              598,022.80             873,661.12             注1
    供热补贴                        8,080,000.00                                    注2
    烟气在线补偿                      150,000.00销售利用风力生产的自产电
                                1,275,894.03           2,388,482.78             注3力即征即退增值税 50%
    合计                           10,103,916.83           3,262,143.90              --
    注 1:根据财政部、国家税务总局财税[2011]118 文件规定本公司二道江发电公司供热增值税退税598022.80 元。
    注 2:根据白山市财政局白山财综[2011]958 号“关于拨付热电联产企业供采暖用热一次性临时补贴的通知”,拨付浑江发电公司一次性补助资金 808 万元。
    注 3:根据财政部和国家税务局财税[2008]156 号文件规定本公司所属吉林里程协合风力发电有限公司风电销售利用风力生产的电力增值税减半征收即征即返增值税款。37、营业外支出
    项目                                                   本期发生额              上期发生额
    非流动资产处置损失合计                                           184,739.20
    其中:固定资产处置损失                                           184,739.20
        无形资产处置损失债务重组损失非货币性资产交换损失对外捐赠
    其他                                                              18,120.63            526,377.78
    合计                                                             202,859.83            526,377.7838、所得税费用
                     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                                                     953,144.6
    递延所得税调整                                                                     5,382,292.5
    合计                                                               0               6,335,437.139、基本每股收益和稀释每股收益的计算过程
    基本每股收益按照归属于本公司普通股股东的当期净利润,除以发行在外普通股的加权平均数计算。新发行普通股股数,根据发行合同的具体条款,从应收对价之日(一般为股票发行日)起计算确定。
    稀释每股收益的分子以归属于本公司普通股股东的当期净利润,调整下述因素后确定:(1)当期已确认为费用的稀释性潜在普通股的利息;(2)稀释性潜在普通股转换时将产生的收益或费用;以及(3)上述调整相关的所得税影响。
    稀释每股收益的分母等于下列两项之和:(1)基本每股收益中母公司已发行普通股的加权平均数;及(2)假定稀释性潜在普通股转换为普通股而增加的普通股的加权平均数。
    在计算稀释性潜在普通股转换为已发行普通股而增加的普通股股数的加权平均数时,以前期间发行的稀释性潜在普通股,假设在当年年初转换;当年发行的稀释性潜在普通股,假设在发行日转换。40、现金流量表附注(1)收到的其他与经营活动有关的现金
                            项目                                       金额
    收到的供热补贴                                                                    8,080,000.00
    收银行存款利息收益                                                                3,698,968.45
    收吉林省博大生化有限公司欠热费利息收益                                            1,000,000.00
    收保险公司赔款                                                                      946,638.86
    其他                                                                              3,860,113.96
                            合计                                                 17,585,721.27(2)支付的其他与经营活动有关的现金
                            项目                                       金额
    付租赁费                                                                          4,320,257.00
    付委托运行费                                                                      3,840,000.00
    付中介机构费用                                                                    3,498,783.41
    付非污费                                                                          2,929,489.00
    差旅费                                                                            3,109,570.30
    招待费                                                                            4,343,851.44
    物业管理费                                                                        2,636,942.85
    运输费                                                                            1,486,726.74
    保险费                                                                            1,648,269.19
    办公费                                                                            2,262,670.36
    其他                                                                             13,287,539.76
                          合计                                                   43,364,100.05(3)支付的其他与筹资活动有关的现金
                          项目                                         金额
    四平热电付融资租赁费                                                             30,000,000.00
    保理利息                                                                          2,562,000.02
                          合计                                                   32,562,000.0241、现金流量表补充资料(1)现金流量表补充资料
                   补充资料                       本期金额                    上期金额
    1.将净利润调节为经营活动现金流量:                  --                         --
    净利润                                             -251,303,488.52               -3,530,605.65
    加:资产减值准备                                                  0             -21,557,170.00固定资产折旧、油气资产折耗、生产性生物资产
                                                   356,161,798.36               234,648,147.71折旧
    无形资产摊销                                         1,360,146.60                 1,084,471.34
    长期待摊费用摊销                                                                  4,449,006.65处置固定资产、无形资产和其他长期资产的损失
                                                          184,121.32                 -49,580.92(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                     356,402,732.81               169,825,074.99
    投资损失(收益以“-”号填列)                            639,154.10             34,675,776.63
    递延所得税资产减少(增加以“-”号填列)                                          5,382,292.50递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                    77,509,282.20                48,296,265.78
    经营性应收项目的减少(增加以“-”号填列)         -34,109,869.86              -240,805,384.50
    经营性应付项目的增加(减少以“-”号填列)         -172,547,267.67             -507,359,723.16其他
    经营活动产生的现金流量净额                         334,296,609.34              -274,941,428.63
    2.不涉及现金收支的重大投资和筹资活动:              --                         --债务转为资本一年内到期的可转换公司债券融资租入固定资产
    3.现金及现金等价物净变动情况:                      --                         --
    现金的期末余额                                     808,006,808.24             1,399,313,124.40
    减:现金的期初余额                                1,302,738,750.48              361,861,910.96加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                -494,731,942.24                1,037,451,213.44(2)现金和现金等价物的构成
                      项目                              期末数                          期初数
    一、现金                                                808,006,808.24                 1,302,738,750.48
    其中:库存现金                                                215,329.52                     114,063.28
    可随时用于支付的银行存款                            807,791,478.72                 1,302,624,687.20
    可随时用于支付的其他货币资金
    可用于支付的存放中央银行款项
    存放同业款项
    拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                            808,006,808.24                 1,302,738,750.48七、关联方及关联交易1、本企业的母公司情况
                                                                      母公司对 母公司对
    母公司    关联关   企业类            法定代   业务性                 本企业的 本企业的 本企业最 组织机构
                             注册地                      注册资本
    名称      系       型              表人       质                   持股比例 表决权比 终控制方   代码
                                                                        (%)      例(%)吉林省
                             长春市                                                         中国电力
    能源交     实际控   有限责                     能源、交
                             工农大 原钢                893,900,000         25.58%   25.58% 投资集团 123921440
    通总公     制人     任                         通投资
                             路 50 号                                                       公司司注:吉林省能源交通总公司为中国电力投资集团公司的全资子公司,中国电力投资集团公司为本集团的实际控制人。2、本企业的子公司情况
    子公司全 子公司类                        法定代表                   持股比例 表决权比 组织机构
                  企业类型      注册地            业务性质 注册资本
    称       型                              人                         (%)      例(%)    代码吉林热电检修安装 控股子公 有限责任 吉林省长
                                    孙宝平         检修安装   42,007,529        100%      100% 79521614-6
    工程有限 司       公司     春市公司
    吉林中电 控股子公 有限责任 吉林省长 邱晓松         新能源开   156,000,000       100%      100% 68695592-7
    投新能源 司       公司     春市              发有限公司吉林中电投吉电特
         控股子公 有限责任 吉林省长
    种钢制品                            赵民     制造加工     10,000,000      51%    51% 68338110-4
         司       公司     春市有限责任公司
    吉林吉电                                     风电及新
    协合新能 控股子公 有限责任 吉林省长          能源开
                                    宁全                100,000,000       51%    51% 55528169-4
    源有限公 司       公司     春市              发、建设、
    司                                           技术服务吉林松花
         控股子公 有限责任 吉林省吉
    江热电有                            刘新华   生产制造    391,912,900     100%   100% 73254195-3
         司       公司     林市限公司吉林里程协合风力 控股子公 有限责任 吉林省白
                                    宁全     风力发电    150,000,000      51%    51% 66425627-9
    发电有限 司       公司     城市公司吉林泰合
         控股子公 有限责任 吉林省白
    风力发电                            宁全     风力发电    150,000,000      51%    51% 66876410-7
         司       公司     城市有限公司蒙东协合
    镇赉第一 控股子公 有限责任 吉林省镇          开发运营
                                    周宇翔                75,000,000     100%   100% 69611841-X
    风力发电 司       公司     赉县              风电场有限公司蒙东协合
    镇赉第二 控股子公 有限责任 吉林省镇          开发运营
                                    周宇翔                75,000,000     100%   100% 69611844-4
    风力发电 司       公司     赉县              风电场有限公司甘肃瓜州
                                             开发、建协合风力 控股子公 有限责任 甘肃省酒
                                    曲晓佳   设运营风    669,120,000   48.55%    51% 68606326-7
    发电有限 司       公司     泉市
                                             电场公司3、本企业的合营和联营企业情况
                                                        本企             本企业在
    被投资单                     法定代表                   业持             被投资单 期末资产总 期末负债 期末净资产 本期营业 本期净利          组织机构
         企业类型   注册地            业务性质 注册资本                                                                            关联关系
    位名称                         人                       股比             位表决权     额       总额       总额   收入总额   润                代码
                                                        例(%)            比例(%)一、合营
            --        --        --      --        --          --           --                 --                 --              --                --              --             --        --企业吉林吉长
                  吉林省
    热电有限 有限责任            赵民    电力生产   460,000,000    19.9%             19.9%     402,545,313.65 133,566,512.55      268,978,801.1    63,183,913.66    8,800,820.89   合营企业 605133316
                  长春市公司吉林吉长
                  吉林省
    能源有限 有限责任            赵民    电力生产   460,000,000    19.9%             19.9%     294,110,238.62 38,553,129.89      255,557,108.73    63,172,619.65    8,300,742.91   合营企业 6051333295
                  长春市公司吉林吉长
                  吉林省
    电力有限 有限责任            赵民    电力生产   690,000,000    19.9%             19.9%     535,814,683.51 138,746,252.42     397,068,431.09    166,851,970.87 18,721,187.02    合营企业 605133340
                  长春市公司二、联营
            --        --        --      --        --          --            --                --                 --               --               --               --            --        --企业白山热电
                  吉林省白                                                                                  2,565,328,821.                                     -147,238,450.
    有限责任 有限责任          杨胜波    电力生产   636,660,000   33.72%         33.72%      2,258,555,350.97                    -306,773,470.29   184,231,942.6                   联营企业 77420316-X
                  山市                                                                                                  26                                                43公司通化热电
                  吉林省通                                                                                  1,935,356,171.
    有限责任 有限责任          牛国君    电力生产   349,026,700        40%             40%   1,609,856,490.32                    -325,499,680.9    278,154,928.98 -83,474,706.5    联营企业 77420690-X
                  化市                                                                                                  22公司
    通化市恒          吉林省通
         有限公司          刘仁峰    热力生产    37,000,000   27.03%         27.03%        550,620,548.94 627,317,046.05     -76,696,497.11    15,506,756.59 -19,315,536.3     联营企业 71711868-X
    泰热力有          化市限公司通辽市隆
    达煤炭经          内蒙古通
         有限责任          耿树明   煤炭销售    29,410,000      49%      49%     105,242,277.86 72,645,968.88     32,596,308.98                     -549,953.35   联营企业 660950319
    销有限公          辽市司
                                    风电、光
                                    伏发电、国电南瑞
                                    核电等相
    吉电新能          江苏省南
         有限公司          韩连富   关新能源    18,000,000      49%      49%     107,796,759.91 89,674,181.24     18,122,578.67    79,252,136.78 -1,522,148.93    联营企业 562883335
    源南京有          京市
                                    控制产品限公司
                                    的开发、
                                    制造吉林省博
                  吉林省吉          有机化学
    大生化有 有限公司          卢银存              586,276,000   16.26%   16.26%   1,027,455,308.44 483,616,829.71   543,838,478.73   350,771,425.75   2,939,753.69   联营企业 786830363
                  林市              原料制造限公司4、本企业的其他关联方情况
         其他关联方名称              与本公司关系                      组织机构代码
    上海远达环保工程有限公司          同受实际控制人控制                    745601783内蒙古锡林郭勒白音华煤电有限责任
                                 同受实际控制人控制                     756662979公司
    中国电能成套设备有限公司          同受实际控制人控制                    100012981
    中电投远达环保工程有限公司        同受实际控制人控制                    20310626X
    蒙东协合新能源有限公司            同实际控制人受控制                    691950944
    白山鸿成电力实业有限公司              同一母公司                        724896711
    通化能源实业有限公司                  同一母公司                        726779391
    上海电投管道工程有限公司          同受实际控制人控制                    660762326
    吉林省电力科学研究院有限公司              参股公司                      72625785X
    内蒙古霍林河露天煤业股份有限公司 同受实际控制人控制                     733266340内蒙古霍林河露天煤业股份有限公司
                                 同受实际控制人控制                     779468343扎哈淖尔分公司
    电能(北京)工程监理有限公司      同受实际控制人控制                    756719744
    中电投电力工程有限公司            同受控实际控制人制                    792736752
    重庆远达水务有限公司              同受实际控制人控制                    733943620
    中电投吉林核电有限公司            同受实际控制人控制                    574057911
    中电投河南电力检修工程有限公司    同受实际控制人控制                    779406206本企业的其他关联方情况的说明5、关联方交易(1)采购商品、接受劳务情况表
                                                          本期发生额                  上期发生额
                                 关联交易定价                        占同类                      占同类
    关联方       关联交易内容    方式及决策程                        交易金                      交易金
                                                          金额                      金额
                                     序                              额的比                      额的比
                                                                     例(%)                     例(%)内蒙古霍林河露
    天煤业股份有限 购买燃料          市场价          156,005,689.20         8.79% 375,982,822.90 37.72%公司内蒙古霍林河露天煤业股份有限
               购买燃料          市场价          242,533,443.51 13.67%公司扎哈淖尔分公司通辽市隆达煤炭
               购买燃料          市场价              92,591,874.46      5.22%   18,867,769.12      1.89%经销有限公司
    白山热电有限责 购买生产材料      市场价                                             371,976.80      100%任公司白山热电有限责
               脱硫石膏         市场价               62,312.37     69.8%任公司中电投电力工程 工程建设管理、监
                                市场价                                     11,040,000.00 60.86%
    有限公司       理费等电能(北京)工 工程建设管理、监
                                市场价                                     7,100,000.00 39.14%程监理有限公司 理费等吉林省电力科学
               技术服务费       市场价                                     1,663,000.00      100%研究院有限公司中电投远达环保
               脱硫、脱硝工程   市场价          1,651,272.00       1.01%   81,023,619.68 97.53%工程有限公司上海远达环保工
               脱硫、脱硝工程   市场价                                     2,051,282.04     2.47%程有限公司中电投河南电力
    检修工程有限公 热机系统维护     市场价          5,470,085.44 21.45%司国电南瑞吉电新
    能源(南京)有 咨询费           市场价              101,996.14     9.23%限公司白山鸿成电力实
               租赁费           市场价          2,670,000.00 47.17%业有限公司白山鸿成电力实
               劳务费           市场价                                     1,470,000.00       38%业有限公司通化能源实业有
               劳务费           市场价          2,446,989.33       13.6%   2,398,079.28       62%限公司出售商品、提供劳务情况表
                                                     本期发生额                上期发生额
                                关联交易定价                     占同类                   占同类
    关联方       关联交易内容   方式及决策程                     交易金                   交易金
                                                    金额                      金额
                                    序                           额的比                   额的比
                                                                 例(%)                  例(%)白山热电有限责
               销售煤炭         市场价         60,499,966.66          6% 170,414,161.86 50.73%任公司白山热电有限责
               销售石灰石粉     市场价              858,617.89 13.41%      2,534,433.38 97.87%任公司通化热电有限责
               销售煤炭         市场价         90,909,735.30          9% 165,516,038.39 49.27%任公司通化热电有限责
               脱硫材料销售     市场价                                        55,042.74     2.13%任公司通化能源实业有
               售热费           市场价         15,678,974.19       7.33%   8,537,989.76      4.9%限公司白山鸿成电力实
               售热费           市场价          5,471,853.39       2.56%   4,915,289.13     2.82%业有限公司通化恒泰热力有
               售热费              市场价                   9,489,383.51    4.44%       16,161,007.70        9.27%限公司吉林市博大生化
               售热费              市场价                 38,953,198.03 18.21%          37,144,129.29 21.32%有限公司吉林吉长电力有
               房屋租赁            市场价                                                 304,404.95 50.89%限公司吉林吉长电力有
               委托运行费          市场价                190,211,186.45      100%限公司(2)关联托管/承包情况公司受托管理/承包情况表
                                       受托/                                  托管收益    本报告期
    委托方/ 受托方/ 受托/承                                                                            受托/承
                           受托/承包资 承包 受托/承 受托/承                   /承包收     确认的托
    出包方名 承包方名 包资产情                                                                         包收益对
                           产涉及金额 资产 包起始日 包终止日                  益定价依    管收益/
    称       称       况                                                                               公司影响
                                       类型                                   据          承包收益吉林省能 吉林电力
                                                  股权   2012 年 01 2012 年 12
    源交通总 股份有限 委托管理     2,606,370,000.00                                协议价
                                                  托管   月 01 日 月 31 日
    公司     公司吉林吉长电力有限公司、吉
         吉林电力                                 其他
    林吉长能                                                 2012 年 01 2012 年 12 按托管合
         股份有限 资产管理     1,196,480,000.00   资产                                     13,205,030.71
    源有限公                                                 月 01 日 月 31 日 同约定
         公司                                     托管司、吉林吉长热电有限公司
    注1:吉林省能源交通总公司委托本公司对其全资子公司白山鸿成电力实业有限公司和通化能源实业有限公司,白山热电有限责任公司60%股权、通化热电有限责任公司60%股权、参股企业吉林吉长电力有限公司35.1%股权、吉林吉长能源有限公司35.1%股权、吉林吉长热电有限公司35.1%股权进行经营管理,吉林省能源交通总公司支付给本集团本年度委托管理300万元,截止6月末尚末确认委托管理。
    注2:2012年1-6月,本公司受吉林吉长电力有限公司、吉林吉长能源有限公司、吉林吉长热电有限公司委托,对其四平1号-四平2号-四平3号三台发电能力为5、5、10万千瓦级的发电供热机组及其附属设施和设备(含脱硫等环保设施)等资产进行管理,至2012年6月30日,累计发生委托业务收入190,211,186.45元,发生委托业务成本175,567,137.34元,发生营业税金及附加1,445,030.28元,发生财务费用-6,011.88元,实现净收益13,205,030.71元。(3)关联担保情况
                                                                                                           担保是否已
    担保方          被担保方          担保金额                 担保起始日           担保到期日
                                                                                                           经履行完毕吉林省能源交通 吉林松花江热电
                                     6,329,829.82 2005 年 05 月 20 日          2019 年 11 月 20 日 否
    总公司         有限公司
    吉林省能源交通 吉林松花江热电      81,726,111.04 2005 年 05 月 20 日           2019 年 11 月 20 日 否
    总公司          有限公司吉林省能源交通 吉林松花江热电
                                       6,790,000 2004 年 01 月 01 日   2016 年 12 月 31 日 否
    总公司         有限公司吉林省能源交通 吉林松花江热电
                                      23,480,000 2004 年 01 月 01 日   2016 年 12 月 31 日 否
    总公司         有限公司中国电力投资集 吉林松花江热电
                                   9,494,744.74 2005 年 05 月 20 日    2019 年 11 月 20 日 否
    团公司         有限公司中国电力投资集 吉林松花江热电
                              122,589,166.56 2005 年 05 月 20 日       2019 年 11 月 20 日 否
    团公司         有限公司
    注1:截止2012年6月30日,吉林松花江热电有限公司借入中国银行的日本输银贷款余额为220,139,852.16元,利率为执行libor利率加0.25%计收,另加0.6%转贷,由中国电力投资集团公司担保借款金额的60%,即132,083,911.30元,吉林省能源交通总公司担保借款金额的40%,即88,055,940.86元,其中2012年到期应归还的借款金额为29,240,624.44元,已归还13,416,049.88元。
    注2:截止2012年6月30日,吉林松花江热电借入吉林财政局的国债资金余额为30,270,000.00元,利率为4.17%,由吉林省能源交通总公司全额担保,其中2012年到期应归还的借款金额为6,790,000.00元,目前尚未支付。(4)关联方资金拆借
       关联方          拆借金额               起始日              到期日               说明拆入中电投财务有限公
                            12,500,000 2010 年 11 月 02 日 2025 年 11 月 01 日司长期借款中电投财务有限公
                            12,500,000 2010 年 11 月 17 日 2025 年 11 月 16 日司长期借款中电投财务有限公
                            10,000,000 2010 年 10 月 22 日 2025 年 10 月 21 日司长期借款中电投财务有限公
                            10,000,000 2010 年 12 月 01 日 2025 年 12 月 31 日司长期借款中电投财务有限公
                             7,500,000 2010 年 11 月 15 日 2025 年 11 月 14 日司长期借款中电投财务有限公
                             5,000,000 2010 年 10 月 09 日 2025 年 10 月 08 日司长期借款中电投财务有限公
                             2,500,000 2010 年 11 月 02 日 2025 年 11 月 01 日司长期借款中电投财务有限公
                            60,000,000 2010 年 10 月 02 日 2015 年 10 月 01 日司长期借款中电投财务有限公
                            71,842,500 2010 年 03 月 15 日 2025 年 03 月 24 日司长期借款中电投财务有限公
                            46,125,000 2010 年 03 月 15 日 2025 年 03 月 24 日司长期借款中电投财务有限公
                           500,000,000 2012 年 06 月 26 日 2015 年 06 月 28 日司长期借款
    中电投财务有限公           300,000,000 2012 年 03 月 30 日 2015 年 03 月 29 日司长期借款中电投财务有限公
                            260,000,000 2011 年 11 月 18 日 2016 年 11 月 17 日司长期借款中电投财务有限公
                             30,250,000 2009 年 07 月 08 日 2021 年 07 月 07 日司长期借款中电投财务有限公
                          89,838,709.66 2010 年 03 月 15 日 2025 年 03 月 14 日司长期借款中电投财务有限公
                          43,620,688.12 2010 年 03 月 16 日 2025 年 03 月 14 日司长期借款
    合计                   1,461,676,897.78(5)其他关联交易注1:本报告期末,公司存于中电投财务有限公司存款余额为564,631,155.97元;向中电投财务有限公司长期借款余额1,461,676,897.78元。注2:本报告期末,公司归还中电投集团公司短期融资券50,000万元。注3:报告期内,公司在中国电力投资集团公司未开立银行承兑汇票。6、关联方应收应付款项公司应收关联方款项
       项目名称                关联方                    期末金额                      期初金额
    应收账款             通化热电有限责任公司                                                   8,422,572.13
    应收账款             白山热电有限责任公司                                                  17,691,518.22
    应收账款             吉林市博大生化有限公司               48,094,337.74                    39,482,755.18
    应收账款             通化能源实业有限公司                 17,049,461.83
    应收账款             通化恒泰热力有限责任公司                40,777,104                       38,088,514
    应收账款             吉林吉长电力有限公司                 12,226,009.37                     4,978,425.87
    合计                                                     118,146,912.94                    108,663,785.4
    其他应收款           白山鸿成电力实业有限公司             12,045,809.13                      6,027,279.1
                     国电南瑞吉电新能源(南京)
    其他应收款                                                              0                         94,410.37
                     有限公司
    合计                                                      12,045,809.13                     6,121,689.47
                     中电投河南电力检修工程有限
    预付账款                                                                0                         1,550,000
                     公司
    预付账款             通辽市隆达煤炭经销有限公司           15,677,158.06                   108,269,032.52
    合计                                                      15,677,158.06                   109,819,032.52公司应付关联方款项
    项目名称                      关联方                              期末金额                期初金额
    应付账款      中电投远达环保工程有限公司                               26,811,978.35              32,178,906.35
    应付账款      内蒙古霍林河露天煤业股份有限公司                          3,262,220.04              47,463,773.52
              内蒙古霍林河露天煤业股份有限公司扎哈淖
    应付账款                                                                                          42,614,956.97
              尔分公司
    应付账款     上海电投管道工程有限公司                 18,497,743.31    18,497,742.09
    应付账款     吉林省电力科学研究院有限公司              1,480,500.00     1,480,500.00
    应付账款     中电投电力工程有限公司                    4,520,000.00     5,970,000.00
    应付账款     电能(北京)工程监理有限公司               100,000.00       100,000.00
    应付账款     中电投河南电力检修工程有限公司            1,035,100.00
    应付账款     重庆远达水务有限公司                       115,200.00       115,200.00
    合计                                                  55,822,741.70   148,421,078.93
    长期应付款   吉林省能源交通总公司                     71,290,000.00    71,290,000.00
    合计                                                  71,290,000.00    71,290,000.00
    其他应付款   白山热电有限责任公司                        15,077.12       497,805.10
    合计                                                     15,077.12       497,805.10八、或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响无2、为其他单位提供债务担保形成的或有负债及其财务影响无其他或有负债及其财务影响:无九、承诺事项1、重大承诺事项无2、前期承诺履行情况无十、其他重要事项说明无十一、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                期末数                                                  期初数
                             账面余额                    坏账准备                      账面余额                   坏账准备
         种类
                                          比例                        比例                       比例                          比例
                       金额                    金额                             金额                       金额
                                          (%)                         (%)                        (%)                           (%)单项金额重大并单项
    计提坏账准备的应收     487,174,340.84 98.05%         11,035,838.50      2.27% 530,849,079.97      98.11%       11,035,838.50        2.08%账款按组合计提坏账准备的应收账款
    账龄分析                  8,995,879.68     1.81%         36,180.72       0.4%      416,854.75      0.08%           36,180.72        8.68%
    组合小计                  8,995,879.68     1.81%         36,180.72       0.4%      416,854.75      0.08%           36,180.72        8.68%单项金额虽不重大但
    单项计提坏账准备的           715,808.60    0.14%                  0               9,773,806.82     1.81%                  0应收账款
    合计                   496,886,029.12      --        11,072,019.22      --      541,039,741.54     --          11,072,019.22        --期末单项金额重大并单项计提坏账准备的应收账款
           应收账款内容                     账面余额                  坏账准备                计提比例                  计提理由
    吉林省电力有限公司                        269,350,953.35          11,035,838.50                          4.1% 依坏账政策计提
    吉林松花江热电有限公司                    113,165,984.48                                                         关联方确定可收回
    通化恒泰热力有限公司                       40,777,104.00                                                         关联方确定可收回
    吉林市热力有限公司                         21,871,826.20                                                         预计可收回
    通化能源实业有限公司                       17,107,035.00                                                         关联方确定可收回
    四平市热力公司                             12,675,428.44                                                         预计可收回
    吉林吉长热电有限公司                       12,226,009.37                                                         关联方确定可收回
                合计                      487,174,340.84          11,035,838.50                  --                            --组合中,采用账龄分析法计提坏账准备的应收账款:
                                    期末数                                                            期初数
                          账面余额                                                      账面余额账龄
                                                         坏账准备                                          比例        坏账准备
                       金额                比例(%)                                     金额
                                                                                                           (%)1 年以内
    其中:                  --                      --           --                         --                  --             --
    账龄分析法              8,579,024.93            95.37%
    1 年以内小计             8,579,024.93        95.37%               0                          0        0%                     0
    1至2年                                                                           236,690.80 56.78%                    9,467.63
    2至3年                     236,690.80        2.63%      9,467.63
    3 年以上                   180,163.95             2%   26,713.09                 180,163.95 43.22%                   26,713.09
    3至4年                                                                               6,230.00    1.49%                  623.00
    4至5年                      6,230.00         0.07%        623.00                 173,933.95 41.73%                   26,090.09
    5 年以上                   173,933.95        1.93%     26,090.09
    合计                     8,995,879.68        --        36,180.72                 416,854.75      --                  36,180.72期末单项金额虽不重大但单项计提坏账准备的应收账款
            应收账款内容                          账面余额                坏账准备       计提比例            计提理由
    江源区五金建材公司                                     338,780.20                                      预计可收回
    白山精诚呢感特种陶瓷有限公司                           149,198.00                                      预计可收回
    天维水泥                                                80,830.40                                      预计可收回
    江苏鑫信润科技公司                                     147,000.00                                      预计可收回
                  合计                                 715,808.60                    0                          --(2)应收账款中金额前五名单位情况
                                                                                                           占应收账款总额的
           单位名称             与本公司关系                       金额                   年限
                                                                                                               比例(%)
    吉林省电力有限公司           非关联方                             269,350,953.35         1 年以内                        54.21%
    吉林松花江热电有限公司 全资子公司                                 113,165,984.48         1 年以内                        22.78%
    通化恒泰热力有限公司         联营公司                              40,777,104.00         2 年以内                         8.21%
    吉林市热力有限公司           非关联方                              21,871,826.20         1 年以内                         4.40%
    通化能源实业有限公司         同一母公司控制                        17,107,035.00         1 年以内                         3.44%
             合计                       --                        462,272,903.03           --                            93.03%(3)应收关联方账款情况
                                                                                            占应收账款总额的比例
       单位名称                 与本公司关系                           金额
                                                                                                    (%)吉林松花江热电有限公
                     全资子公司                                       113,165,984.48                              22.78%司
    通化恒泰热力有限公司 联营公司                                          40,777,104.00                                 8.21%
    通化能源实业有限公司 同一母公司控制                                    17,107,035.00                                 3.44%
    吉林吉长热电有限公司 合营公司                                          12,226,009.37                                 2.46%
           合计                         --                            183,276,132.85                              36.88%2、其他应收款(1)其他应收款
                                                 期末数                                                       期初数
                        账面余额                      坏账准备                     账面余额                           坏账准备种类
                                               比例                          比例                            比例                       比例
                        金额                        金额                          金额                            金额
                                               (%)                           (%)                             (%)                        (%)单项金额重大并单项计
    提坏账准备的其他应收           12,045,809.13 15.21%                      0                               0                         0款按组合计提坏账准备的其他应收款
    账龄分析法                     42,073,109.33 53.13%       22,462,035.26 59.53%          28,755,473.71 46.39%           22,462,035.26 78.11%
    组合小计                       42,073,109.33 53.13%       22,462,035.26 59.53%          28,755,473.71 46.39%           22,462,035.26 78.11%单项金额虽不重大但单
    项计提坏账准备的其他           25,066,596.73 31.66%       11,123,374.10 35.01%          33,230,475.54 53.61%           11,123,374.10 33.47%应收款
    合计                           79,185,515.19     --       33,585,409.36       --        61,985,949.25          --      33,585,409.36     --期末单项金额重大并单项计提坏账准备的其他应收款:
       其他应收款内容                  账面余额                坏账金额                        计提比例                          理由
                                                                                                                       关联方应收款、确定
    白山鸿成电力实业有限公司           12,045,809.13
                                                                                                                       可收回
             合计                  12,045,809.13                                   0                --                             --组合中,采用账龄分析法计提坏账准备的其他应收款:
                                   期末数                                                            期初数
                     账面余额                                                          账面余额
    账龄
                                        比例          坏账准备                                               比例         坏账准备
                    金额                                                           金额
                                        (%)                                                                  (%)1 年以内
    其中:               --                  --               --                           --                    --               --
    账龄分析法           15,771,234.52      37.49%          2,801,850.96                    1,839,408.90           6.4%                91,970.45
    1 年以内小计         15,771,234.52      37.49%          2,801,850.96                    1,839,408.90           6.4%                91,970.45
    1至2年                      5,810.00     0.01%                                          4,500,000.00         15.64%              450,000.00
    2至3年                     4,500,000     10.7%                 450,000
    3 年以上             21,796,064.81       51.8%          21,796,064.81                  22,416,064.81         77.96%           21,920,064.81
    3至4年                                                                                      620,000.00        2.16%              124,000.00
    4至5年                    620,000.00     1.47%             124,000.00
    5 年以上             21,176,064.81      50.33%          21,672,064.81                  21,796,064.81          75.8%           21,796,064.81
    合计                 42,073,109.33       --             25,047,915.77                  28,755,473.71          --              22,462,035.26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:
    其他应收款内容       账面余额        坏账准备           计提比例                 计提理由招银金融租赁有限
                        9,000,000.00                                           保证金确定可收回公司哈尔滨鸿达慧物资
                        5,065,843.44    5,065,843.44                    100% 预付煤款无法收回经销有限公司
                                                                               其人不知去向,预计
    于勇                    2,611,866.98    2,585,880.51                     99%
                                                                               无法收回吉林万豪房地产开
                        2,192,080.00                                           质保金可收回发有限公司鸡西市多龙煤炭销
                        1,769,098.04    1,769,098.04                    100% 预付煤款无法收回售有限责任公司七台河市波海煤炭
                        1,390,466.14    1,390,466.14                    100% 预付煤款无法收回销售公司
    吉林热电检修安装                                                               关联方应收款、确定
                          404,128.22
    工程有限公司                                                                   或收回长春燃气股份有限
                          300,256.00                                           确定可收回客服中心
    吉林市国土资源局          300,000.00                                           确定可收回长春南关供电分公
                          218,329.44                                           确定可收回司江源国土资源矿山
                          206,978.00                                           确定可收回治理备用金
    基建经费                  200,401.00                                           确定可收回鸡西市永清煤炭销
                          156,145.35      156,145.35                    100% 预付煤款无法收回售有限公司长春佰隆煤炭经销
                          155,940.62      155,940.62                    100% 预付煤款无法收回有限责任公司
    备用金及押金              416,057.74                                           确定可收回
    吉林中电投新能源                                                               关联方应收款、确定
                          679,005.76
    有限公司                                                                       或收回
         合计          25,066,596.73   11,123,374.10                  35.01%          --(2)其他应收款金额前五名单位情况
                                                                               占其他应收款总额
       单位名称      与本公司关系        金额                  年限
                                                                                   的比例(%)白山鸿成电力实业
                   同一母公司控制      12,045,809.13 1-2 年                                15.21%有限公司招银金融租赁有限
                   非关联方             9,000,000.00 1-2 年                                11.37%公司哈尔滨鸿达慧物资
                   非关联方             5,065,843.44 4-5 年                                  6.4%经销有限公司白山市能源金刚砂
                   非关联方             5,781,189.80 5 年以上                                 7.3%有限公司白山市中源能源开
                        非关联方                                   4,785,691.44 5 年以上                                    6.04%发有限公司
       合计                             --                        36,678,533.81                  --                        46.32%(3)其他应收关联方账款情况
              单位名称                                 与本公司关系                     金额            占其他应收款总额的比例(%)
    吉林中电投新能源有限公司                         全资子公司                             679,005.76                            0.86%
    白山鸿成电力实业有限公司                         同一母公司                           12,045,809.13                          15.21%
    吉林热电检修安装工程有限公司                     全资子公司                             404,128.22                            0.51%
                合计                                         --                       13,128,943.11                          16.58%3、长期股权投资
                                                                                                             在被投
                                                                                                             资单位
                                                  在被投                                        在被投       持股比
                                                                                                                           本期计
    被投资 核算方 初始投资成          增减变          资单位                                        资单位       例与表 减值准        本期现
                         期初余额        期末余额                                                                          提减值
    单位   法       本                动            持股比                                        表决权       决权比   备          金红利
                                                                                                                           准备
                                                  例(%)                                         比例(%)      例不一
                                                                                                             致的说
                                                                                                               明吉林热电检修
    安装工 成本法           42,007,529.00        42,007,529.00            42,007,529.00      100%         100%程有限公司吉林中电投新
       成本法          156,000,000.00    156,000,000.00              156,000,000.00      100%         100%能源有限公司吉林吉电协合
    新能源 成本法           51,000,000.00        51,000,000.00            51,000,000.00       51%         51%有限公司吉林松花江热
       成本法          333,698,077.36    333,698,077.36              333,698,077.36      100%         100%电有限公司
    吉林里 成本法           90,929,932.17        90,929,932.17            90,929,932.17       51%         51%程协合风力发电有限公司吉林泰合风力
       成本法    83,972,996.13    83,972,996.13    83,972,996.13     51%      51%发电有限公司蒙东协合镇赉第二风
       成本法    75,000,000.00    75,000,000.00    75,000,000.00    100%     100%力发电有限公司甘肃瓜州协合
    风力发 成本法   446,303,040.00   446,303,040.00   446,303,040.00   48.55%     51%电有限公司吉林吉长热电
       成本法    37,336,931.11    37,336,931.11    37,336,931.11   19.9%    19.9%有限公司吉林吉长能源
       成本法    80,075,261.15    80,075,261.15    80,075,261.15   19.9%    19.9%有限公司吉林吉长电力
       成本法   102,452,725.65   102,452,725.65   102,452,725.65   19.9%    19.9%有限公司蒙东协合镇赉第一风
       成本法    75,000,000.00    75,000,000.00    75,000,000.00    100%     100%力发电有限公司白山热电责任
       权益法   214,660,000.00                                     33.72%   33.72%有限公司通化热
    电责任 权益法   139,610,700.00                                       40%      40%有限公司通化市恒泰热
       权益法       10,657,190.10                                                      27.03%      27.03%力有限公司通辽市隆达煤
    炭经销 权益法       17,090,000.00      15,950,830.60   -269,477.14     15,681,353.46        49%         49%有限公司国电南瑞吉电
    新能源 权益法         8,820,000.00      9,626,864.64   -745,852.98      8,881,011.66        49%         49%南京有限公司中钢集团吉林
    铁合金 成本法      166,749,510.83     166,749,510.83                 166,749,510.83    16.81%      16.81%股份有限公司中电投
    财务有 成本法      142,800,000.00     142,800,000.00                 142,800,000.00         2.8%        2.8%限公司吉林省电力科
    学研究 成本法         3,200,000.00      3,200,000.00                    3,200,000.00        9.3%        9.3%                             241,800.00院有限公司
    合计       --     2,277,363,893.50   1,912,103,698.64 -1,015,330.12 1,911,088,368.52   --          --            --          0       0   241,800.004、营业收入及营业成本(1)营业收入、营业成本
           项目                                     本期发生额                                                 上期发生额
    主营业务收入                                                 1,755,776,079.91                                         1,534,671,645.85
    其他业务收入                                                     195,463,417.63                                        173,555,292.18
    营业成本                                                     1,837,586,193.76                                         1,569,661,306.29(2)主营业务(分行业)
       行业名称                                   本期发生额                                                    上期发生额
                              营业收入          营业成本             营业收入                营业成本
    电力                     1,331,166,990.52 1,170,504,774.43 1,003,599,211.36                  860,933,030.46
    热力                        128,223,208.15    195,376,772.04         82,635,174.02           107,651,632.63
    辅业                          9,505,694.20     11,208,113.74         13,054,194.71            14,054,138.95
    其他                     1,009,151,351.75 1,006,902,539.13 1,006,032,740.85                  996,900,866.82
    减:内部抵销数              -722,271,164.71   -722,271,164.71    -570,649,675.09         -570,649,675.09
    合计                     1,755,776,079.91 1,661,721,034.63 1,534,671,645.85             1,408,889,993.77(3)主营业务(分产品)
                                      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
    电力产品                 1,331,166,990.52 1,170,504,774.43 1,003,599,211.36           1,047,073,502.69
    热力产品                    128,223,208.15    195,376,772.04         82,635,174.02       82,240,987.08
    其他                     1,018,657,045.95 1,018,110,652.87 1,019,086,935.56             850,225,179.09
    减:内部抵销数              -722,271,164.71   -722,271,164.71    -570,649,675.09       -570,649,675.09
    合计                     1,755,776,079.91 1,661,721,034.63 1,534,671,645.85           1,408,889,993.77(4)主营业务(分地区)
                                      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
    吉林省                   2,478,047,244.62 2,383,992,199.34 2,105,321,320.94             1,979,539,668.86
    减:内部抵销数              -722,271,164.71   -722,271,164.71    -570,649,675.09         -570,649,675.09
    合计                     1,755,776,079.91 1,661,721,034.63 1,534,671,645.85             1,408,889,993.77(5)公司前五名客户的营业收入情况
                                                                                         占公司全部营业收入
                         客户名称                                营业收入总额
                                                                                             的比例(%)
    吉林省电力有限公司                                                   1,331,166,990.52                   75.82%
    白山热电责任有限公司                                                    60,499,966.66                    3.45%
    通化热电责任有限公司                                                    90,909,735.30                    5.18%
    吉林松花江热电有限公司                                                 142,684,916.71                    8.13%
    四平热力公司                                                            38,220,320.20                    2.18%
    合计                                                                 1,663,481,929.39                   94.74%5、投资收益(1)投资收益明细
                     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                                    241,800.00
    权益法核算的长期股权投资收益                                -1,015,330.12           -35,640,293.01处置长期股权投资产生的投资收益持有交易性金融资产期间取得的投资收益持有至到期投资取得的投资收益期间取得的投资收益持有可供出售金融资产等期间取得的投资收益处置交易性金融资产取得的投资收益持有至到期投资取得的投资收益可供出售金融资产等取得的投资收益
    其他                                                                                    3,306,986.29
    合计                                                          -773,530.12           -32,333,306.72(2)按成本法核算的长期股权投资收益
          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
    吉林省电力科学研究院有限公司           241,800.00                     2012 年 9 月份分红 213,900 元
    合计                                   241,800.00                                  --(3)按权益法核算的长期股权投资收益
          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
    白山热电有限责任公司                                  -35,574,446.35 本公司投资成本已减计为零
    通辽市隆达煤炭经销有限公司             -269,477.14        368,029.62 被投资单位净利润变动
    吉林凯隆能源投资有限公司                                    2,511.74 本公司投资成本已减计为零
    国电南瑞吉电新能源南京有限公司         -745,852.98       -436,388.02 被投资单位净利润变动
    合计                               -1,015,330.12 -35,640,293.01                    --6、现金流量表补充资料
                   补充资料                                本期金额                 上期金额
    1.将净利润调节为经营活动现金流量:                           --                        --
    净利润                                                     -176,550,033.01          -19,644,683.33
    加:资产减值准备                                                                    -21,529,170.00
    固定资产折旧、油气资产折耗、生产性生物资产折旧              223,084,149.45          138,379,833.78
    无形资产摊销                                                    505,626.97                333,630.96
    长期待摊费用摊销                                                                        4,449,006.65处置固定资产、无形资产和其他长期资产的损失(收益
                                                                    -617.88以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                              264,093,568.98          104,631,732.73
    投资损失(收益以“-”号填列)                                  773,530.12           32,333,306.72
    递延所得税资产减少(增加以“-”号填列)                                             5,382,292.50递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                           32,109,161.19            28,548,416.13
    经营性应收项目的减少(增加以“-”号填列)                -281,425,093.98      -340,710,076.72
    经营性应付项目的增加(减少以“-”号填列)                -233,318,580.69      -433,054,072.82其他
    经营活动产生的现金流量净额                                -170,728,288.85      -500,879,783.40
    2.不涉及现金收支的重大投资和筹资活动:                      --                      --债务转为资本一年内到期的可转换公司债券融资租入固定资产
    3.现金及现金等价物净变动情况:                              --                      --
    现金的期末余额                                            524,832,434.72           807,522,518.03
    减:现金的期初余额                                        927,293,701.34           190,204,322.35加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                  -402,461,266.62          617,318,195.68十二、补充资料1、净资产收益率及每股收益
                                                                                            单位: 元
                                   加权平均净资产收益率                 每股收益
           报告期利润
                                           (%)             基本每股收益      稀释每股收益
    归属于公司普通股股东的净利润                    -10.63%              -0.2882              -0.2882扣除非经常性损益后归属于公司普通
                                                -11.56%              -0.3137              -0.3137股股东的净利润2、公司主要会计报表项目的异常情况及原因的说明
    (1)资产负责表项目
    A、货币资金2012年6月30日期末数为808,006,808.24元,比年初数减少37.98%,其主要原因是:报告期内本集团报告期末调整债务结构,偿还短期融资券,影响期末货币资金余额较少;
    B、应收票据2012年6月30日期末数为113,220,000.00元,比年初增加379.64%,其主要原因是:报告期内本集团应收票据结算电费增加影响;
    C、预付账款2012年6月30日期末数为61,442,688.11元,比年初减少68.67%,其主要原因是:报告期内本集团预付燃料煤款减少影响;
    D、存货2012年6月30日期末数为148,731,746.98元,比年初减少34.26%,其主要原因是:上年末为防止冬储煤短缺增加煤炭储备影响;
    E、工程物资2012年6月30日期末数为33,230,730.84元,比年初减少71.85%,其主要原因是:报告期内本集团工程物资转入在建工程影响;
    F、应付票据2012年6月30日期末数为20,000,000.00元,比年初增加100%,其主要原因是:报告期内本集团在银行开立票据影响;
    G、预收款项2012年6月30日期末数为8,891,791.83元,比年初减少82.49%,其主要原因是:报告期内本集团预收热费转为收入影响;
    H、应付职工薪酬2012年6月30日期末数为48,886,524.65元,比年初增加145.82%,其主要原因是:报告期内本集团未支付职工薪酬增加影响;
    I、应付利息2012年6月30日期末数为51,444,712.17元,比年初减少40.73%,其主要原因是:报告期内本集团借款规模下降影响;
    J、一年内到期的非流动负债2012年6月30日期末数为98,289,130.04元,比年初减少39.56%,其主要原因是:报告期内本集团偿还借款影响;
    K、其他流动负债2012年6月30日期末数为0元,比年初减少100%,其主要原因是:报告期内本集团偿还短期融资券影响;
    L、未分配利润2012年6月30日期末数为-423,325,716.48元,比年初增加133.22%,其主要原因是:报告期内本集团净利润减少影响。
    (2)利润表、现金流量表项目
    A、销售费用2012年6月30日期末数为0元,比上年数减少100%,其主要原因是:报告期内本集团的子公司吉林中电投吉电特种钢制品有限责任公司本年度的营销费用减少影响;
    B、财务费用2012年6月30日期末数为356,789,297.00元,比上年数增加111.60%,其主要原因是:报告期内本集团在建机组投入商业运营,借款费用停止资本化影响;
    C、资产减值损失2012年6月30日期末数为0元,比上年数减少100%,其主要原因是:报告期内本集团上年浑江发电公司以资产抵债权,转回以前年度的资产减值损失影响;
    D、投资收益2012年6月30日期末数为-639,154.10元,比上年数减少98.16%,其主要原因是:报告期内本集团上年对白山热电投资损失35,574,446.35元,该公司已资不抵债,长期股权投资已减计至零。
    E、营业外收入2012年6月30日期末数为10,237,786.48元,比上年数增加188.53%,其主要原因是:报告期内本集团浑江发电公司收到白山市财政局拨付的热电联产企业供采暖用热一次性临时补贴808万元。
    F、营业外支出2012年6月30日期末数为202,859.83元,比上年数减少61.46%,其主要原因是:报告期内本集团固定资产处置损失减少影响;
    G、所得税费用2012年6月30日期末数为0元,比上年数减少100%,其主要原因是:报告期未发生所得税费用;
    H、收到税费返还2012年6月30日发生数为1,202,117.06元,比上年数减少66.91%,其主要原因是:报告期内本集团吉林里程协合风力发电有限公司增值税减半征收即征即返增值税款减少影响;
    I、收回投资所收到的现金2012年6月30日发生数为0元,比上年数减少100%,其主要原因是:报告期本集团未发生收回投资所收到的现金;
    J、收到的其他与经营活动有关的现金2012年6月30日发生数为17,585,721.27元,比上年数减少73.07%,其主要原因是:上年同期收到吉林省电力有限公司电网建设工程垫资款及往来款影响;
    K、取得投资收益所收到的现金2012年6月30日发生数为241,800.00元,比上年数减少92.69%,其主要原因是:本报告期仅收到吉林省电科院分红241800元;
    L、处置固定资产、无形资产和其他长期资产所支付的现金2012年6月30日发生数为630元,比上年数减少99.99%,其主要原因是:报告期本集团处置固定资产、无形资产和其他长期资产较小影响;
    M、购建固定资产、无形资产和其他长期资产所支付的现金2012年6月30日发生数为201,446,181.18元,比上年数减少67.12%,其主要原因是:报告期内本集团在建项目陆续投入商业运营,基建支出同比减少影响;
    N、投资所支付的现金2012年6月30日发生数为0元,比上年数减少100%,其主要原因是:报告期本集团未发生投资事宜;
    O、取得借款收到的现金2012年6月30日发生数为1,335,000,000.00元,比上年数减少60.28%,其主要原因是:上年同期在建项目资金需求量较大影响;
    P、偿还债务所支付的现金2012年6月30日发生数为1,522,846,214.96元,比上年增加92.15%,其主要原因是:报告期内本集团到期借款同比增加影响;
    Q、分配股利、利润或偿付利息所支付的现金2012年6月30日发生数为407,365,537.14元,比上年增加52.95%,其主要原因是:报告期内本集团利息支出同比增加影响;
    R、子公司支付给少数股东的股利、利润2012年6月30日发生数为0元,比上年减少100%,其主要原因是:报告期未发生子公司支付给少数股东的股利、利润情况;
    S、支付的其他与筹资活动有关的现金2012年6月30日发生数为32,562,000.02元,比上年增加1,450.57%,其主要原因是:报告期内本集团支付融资租赁费及保理业务支付的现金同比增加影响。