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2019年12月11日 星期三

南宁糖业(000911)公告正文

南宁糖业:2012年半年度报告

公告日期:2012-08-17

                                                                       南宁糖业股份有限公司 2012 年半年度报告全文
                                       2012 年半年度报告
                                            一、重要提示
    本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    除下列董事外,其他董事亲自出席了审议本次半年报的董事会会议
    未亲自出席董事姓名          未亲自出席董事职务            未亲自出席会议原因              被委托人姓名
    梁戈夫                    独立董事                         因公出差                  黄友清
    张志浩                    独立董事                         因公出差                  林仁聪
    王国庆                    董事                             因公出差                  龚育恩
    公司半年度财务报告未经会计师事务所审计
    公司负责人肖凌、主管会计工作负责人谢电邦及会计机构负责人(会计主管人员) 黄新声明:保证半年度报告中财务报告的真实、完整。
                                        二、公司基本情况(一)公司信息
    A 股代码                 000911                                 B 股代码
    A 股简称                 南宁糖业                               B 股简称
    上市证券交易所           深圳证券交易所
    公司的法定中文名称       南宁糖业股份有限公司
    公司的法定中文名称缩写   南宁糖业
    公司的法定英文名称       Nanning Sugar Industry CO.,LTD.
    公司的法定英文名称缩写   NNSUGAR
    公司法定代表人           肖凌
    注册地址                 广西壮族自治区南宁市亭洪路 48 号
    注册地址的邮政编码       530031
    办公地址                 广西壮族自治区南宁市亭洪路 48 号
    办公地址的邮政编码       530031
    公司国际互联网网址       http://www.nnsugar.com
    电子信箱                 nnty@nnsugar.com(二)联系人和联系方式
                                                                    南宁糖业股份有限公司 2012 年半年度报告全文
                                                    董事会秘书                              证券事务代表
    姓名                                 王国庆                                 黄滢
    联系地址                             广西壮族自治区南宁市亭洪路 48 号       广西壮族自治区南宁市亭洪路 48 号
    电话                                 (0771)4914317                        (0771)4914317
    传真                                 (0771)4914317                        (0771)4914317
    电子信箱                             zqb911@sina.com                        zqb911@sina.com(三)信息披露及备置地点
    公司选定的信息披露报纸名称             《证券时报》、《证券日报》登载半年度报告的中国证监会指定网站网
                                     http://www.cninfo.com.cn址
    公司半年度报告备置地点                 公司证券部
                             三、主要会计数据和业务数据摘要(一)主要会计数据和财务指标以前报告期财务报表是否发生了追溯调整□ 是 √ 否 □ 不适用主要会计数据
                                                                                            本报告期比上年同期增减
             主要会计数据                报告期(1-6 月)               上年同期
                                                                                                      (%)
    营业总收入(元)                                1,825,008,533.48         2,141,922,317.34                    -14.8%
    营业利润(元)                                    -42,548,412.39           152,458,543.50                  -127.91%
    利润总额(元)                                    -41,840,521.63           188,442,550.72                   -122.2%
    归属于上市公司股东的净利润(元)                  -32,460,732.26           143,866,275.30                  -122.56%归属于上市公司股东的扣除非经常性损
                                                  -32,909,980.46           116,921,078.12                  -128.15%益的净利润(元)
    经营活动产生的现金流量净额(元)                 -255,528,880.74          -321,140,742.54                    20.43%
                                                                                            本报告期末比上年度期末
                                              本报告期末            上年度期末
                                                                                                    增减(%)
    总资产(元)                                    4,624,698,089.21         4,711,534,768.95                    -1.84%
    归属于上市公司股东的所有者权益(元)            1,354,082,814.71         1,415,207,546.97                    -4.32%
    股本(股)                                        286,640,000.00           286,640,000.00                        0%主要财务指标
                                                                                            本报告期比上年同期增减
             主要财务指标                报告期(1-6 月)               上年同期
                                                                                                      (%)
    基本每股收益(元/股)                                      -0.11                     0.50                     -122%
    稀释每股收益(元/股)                                      -0.11                     0.50                     -122%扣除非经常性损益后的基本每股收益
                                                           -0.11                     0.41                  -126.83%(元/股)
    全面摊薄净资产收益率(%)                                  -2.4%                   9.77%       减少了 12.17 个百分点
                                                                         南宁糖业股份有限公司 2012 年半年度报告全文
    加权平均净资产收益率(%)                                 -2.37%                       9.58%       减少了 11.95 个百分点扣除非经常性损益后全面摊薄净资产收
                                                          -2.43%                       7.94%      减少了 10.37 个百分点益率(%)扣除非经常性损益后的加权平均净资产
                                                           -2.4%                       7.79%      减少了 10.19 个百分点收益率(%)每股经营活动产生的现金流量净额(元/
                                                          -0.8915                     -1.1204                    20.43%股)
                                                                                                本报告期末比上年度同期
                                             本报告期末                  上年度期末
                                                                                                      末增减(%)归属于上市公司股东的每股净资产(元/
                                                             4.72                        4.94                    -4.45%股)
    资产负债率(%)                                             68%                       67.04%          增加 0.96 个百分点报告期末公司前主要会计数据和财务指标的说明(如有追溯调整,请填写调整说明)□ 适用 √ 不适用(二)境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用3、存在重大差异明细项目□ 适用 √ 不适用4、境内外会计准则下会计数据差异的说明□ 适用 √ 不适用(三)扣除非经常性损益项目和金额√ 适用 □ 不适用
                       项目                                金额(元)                             说明
    非流动资产处置损益                                             -2,048,734.63越权审批或无正式批准文件的税收返还、减免计入当期损益的政府补助(与企业业务密切相关,按照
                                                                2,367,755.18国家统一标准定额或定量享受的政府补助除外)计入当期损益的对非金融企业收取的资金占用费企业取得子公司、联营企业及合营企业的投资成本小于取得投资时应享有被投资单位可辨认净资产公允价值产生的收益非货币性资产交换损益委托他人投资或管理资产的损益因不可抗力因素,如遭受自然灾害而计提的各项资产减
                                                                    南宁糖业股份有限公司 2012 年半年度报告全文值准备债务重组损益企业重组费用,如安置职工的支出、整合费用等交易价格显失公允的交易产生的超过公允价值部分的损益同一控制下企业合并产生的子公司期初至合并日的当期净损益与公司正常经营业务无关的或有事项产生的损益除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益单独进行减值测试的应收款项减值准备转回对外委托贷款取得的损益采用公允价值模式进行后续计量的投资性房地产公允价值变动产生的损益根据税收、会计等法律、法规的要求对当期损益进行一次性调整对当期损益的影响受托经营取得的托管费收入
    除上述各项之外的其他营业外收入和支出                        388,870.21 其他营业外收入和支出其他符合非经常性损益定义的损益项目
    少数股东权益影响额                                          -124,944.82
    所得税影响额                                                -133,697.74
    合计                                                        449,248.20                   --公司对“其他符合非经常性损益定义的损益项目”以及根据自身正常经营业务的性质和特点将非经常性损益项目界定为经常性损益的项目的说明□ 适用 √ 不适用
                                  四、股本变动及股东情况(一)股本变动情况1、股份变动情况表□ 适用 √ 不适用2、限售股份变动情况□ 适用 √ 不适用
                                                                            南宁糖业股份有限公司 2012 年半年度报告全文(二)证券发行与上市情况1、前三年历次证券发行情况□ 适用 √ 不适用2、公司股份总数及结构变动及所导致的公司资产负债结构的变动情况□ 适用 √ 不适用3、现存的内部职工股情况□ 适用 √ 不适用(三)股东和实际控制人情况1、报告期末股东总数报告期末股东总数为 51,438.00 户。2、前十名股东持股情况
                                                   前十名股东持股情况
                                                                            持有有限售           质押或冻结情况
    股东名称(全称)           股东性质      持股比例(%)    持股总数
                                                                              条件股份      股份状态             数量南宁振宁资产经营有限责
                                     国家         47.71%   136,768,800.00            0.00                               0.00任公司中国建设银行-华宝兴业
                       境内非国有法人              0.95%     2,724,154.00            0.00多策略增长证券投资基金中国建设银行-华夏红利混
                         境内非国有法人            0.91%     2,602,988.00            0.00合型开放式证券投资基金
    北京兴源鼎盛咨询有限公司 境内非国有法人            0.38%     1,100,000.00            0.00
    郭吉辉                         境内自然人           0.2%      571,285.00             0.00中国农业银行-南方中证
    500 指 数 证 券 投 资 基 金 境内非国有法人         0.18%      503,110.00             0.00(LOF)中国建设银行-信诚中证
                         境内非国有法人            0.16%      449,185.00             0.00500 指数分级证券投资基金
    陆敏                           境内自然人          0.16%      446,599.00             0.00
    张丽丽                         境内自然人          0.15%      433,029.00             0.00
    伍健忠                         境内自然人          0.14%      415,000.00             0.00股东情况的说明前十名无限售条件股东持股情况√ 适用 □ 不适用
                                                期末持有无限售条件                       股份种类及数量
                    股东名称
                                                    股份的数量                种类                        数量
    南宁振宁资产经营有限责任公司                          136,768,800.00 A 股                                   136,768,800.00
                                                                      南宁糖业股份有限公司 2012 年半年度报告全文中国建设银行-华宝兴业多策略增长证券投资
                                                  2,724,154.00 A 股                                 2,724,154.00基金中国建设银行-华夏红利混合型开放式证券投
                                                  2,602,988.00 A 股                                 2,602,988.00资基金
    北京兴源鼎盛咨询有限公司                          1,100,000.00 A 股                                 1,100,000.00
    郭吉辉                                             571,285.00 A 股                                   571,285.00中国农业银行-南方中证 500 指数证券投资基
                                                   503,110.00 A 股                                   503,110.00金(LOF)中国建设银行-信诚中证 500 指数分级证券投
                                                   449,185.00 A 股                                   449,185.00资基金
    陆敏                                               446,599.00 A 股                                   446,599.00
    张丽丽                                             433,029.00 A 股                                   433,029.00
    伍健忠                                             415,000.00 A 股                                   415,000.00上述股东关联关系或(及)一致行动人的说明报告期内,公司第一大股东南宁振宁资产经营有限责任公司与其它股东不存在关联关系,不属于《上市公司股东持股变动信息披露管理办法》规定的一致行动人。未知其它股东之间是否存在关联关系,也未知其它股东是否属于《上市公司股东持股变动信息披露管理办法》规定的一致行动人。3、控股股东及实际控制人情况(1)控股股东及实际控制人变更情况□ 适用 √ 不适用(2)控股股东及实际控制人具体情况介绍是否有新实际控制人□ 是 √ 否 □ 不适用
    实际控制人名称                                        南宁市人民政府国有资产监督管理委员会
    实际控制人类别                                        地方国资委情况说明
    公司的控股股东是南宁振宁资产经营有限责任公司,持有公司47.71%的股份,是南宁市人民政府国有资产监督管理委员会领导下的国有资产经营公司,南宁市人民政府国有资产监督管理委员会为公司实际控制人。
    控股股东名称      法定代表人         成立日期     组织机构代码        注册资本       主要经营业务
    南宁振宁资产经营有限        杨远立    1997年6月19日     19832508-8    人民币壹拾捌亿 国有资产投资、控股、转
    责任公司                                                              元             让、租赁。(3)公司与实际控制人之间的产权及控制关系的方框图
                                                    南宁糖业股份有限公司 2012 年半年度报告全文(4)实际控制人通过信托或其他资产管理方式控制公司□ 适用 √ 不适用4、其他持股在百分之十以上的法人股东□ 适用 √ 不适用(四)可转换公司债券情况□ 适用 √ 不适用
                        五、董事、监事和高级管理人员
                                                                                                                                 南宁糖业股份有限公司 2012 年半年度报告全文(一)董事、监事和高级管理人员持股变动
                                                                                                                                                                 是否在股东
                                                                                                                             其中:持有 期末持有股
                                              任期起始日 任期终止日 期初持股数 本期增持股 本期减持股 期末持股数                                                  单位或其他
    姓名        职务          性别   年龄                                                                                     限制性股票 票期权数量    变动原因
                                                   期            期         (股)     份数量(股)份数量(股)   (股)                                         关联单位领
                                                                                                                             数量(股)   (股)
                                                                                                                                                                      取薪酬
                                              2012 年 04 月 2014 年 11 月
    肖凌      董事长        男            44.00                                     0.00          0.00        0.00        0.00         0.00        0.00              否
                                              13 日        16 日
          董事;副总经
                                              2011 年 11 月 2014 年 11 月
    王国庆    理;董事会秘 男              55.00                                     0.00          0.00        0.00        0.00         0.00        0.00              否
                                              16 日        16 日
          书
                                              2011 年 11 月 2014 年 11 月
    刘炽雄    董事          男            47.00                                     0.00          0.00        0.00        0.00         0.00        0.00              是
                                              16 日        16 日
                                              2011 年 11 月 2014 年 11 月
    龚育恩    董事          男            46.00                                     0.00          0.00        0.00        0.00         0.00        0.00              否
                                              16 日        16 日
                                              2011 年 11 月 2014 年 11 月
    兰庆民    董事          男            48.00                                     0.00          0.00        0.00        0.00         0.00        0.00              否
                                              16 日        16 日
                                              2011 年 11 月 2014 年 11 月
    陈思益    董事          男            38.00                                     0.00          0.00        0.00        0.00         0.00        0.00              否
                                              16 日        16 日
                                              2011 年 11 月 2014 年 11 月
    张志浩    独立董事      男            63.00                                     0.00          0.00        0.00        0.00         0.00        0.00              否
                                              16 日        16 日
                                              2011 年 11 月 2014 年 11 月
    梁戈夫    独立董事      男            56.00                                     0.00          0.00        0.00        0.00         0.00        0.00              否
                                              16 日        16 日
                                              2011 年 11 月 2014 年 11 月
    黄友清    独立董事      女            52.00                                     0.00          0.00        0.00        0.00         0.00        0.00              否
                                              16 日        16 日
                                                                                             南宁糖业股份有限公司 2012 年半年度报告全文
                                   2011 年 11 月 2014 年 11 月
    林仁聪   独立董事     男   44.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
                                   16 日        16 日
                                   2011 年 11 月 2012 年 07 月
    李建华   监事         男   46.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
                                   16 日        18 日
                                   2011 年 11 月 2014 年 11 月
    谢谨平   监事         男   43.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
                                   16 日        16 日
                                   2011 年 11 月 2014 年 11 月
    雷桂明   监事         男   31.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
                                   16 日        16 日
                                   2011 年 11 月 2014 年 11 月
    陆兴愈   监事         男   41.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
                                   16 日        16 日
                                   2011 年 11 月 2014 年 11 月
    刘宁     监事         男   43.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
                                   16 日        16 日
                                   2011 年 11 月 2012 年 07 月
    胡朝勇   副总经理     男   49.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
                                   16 日        18 日
                                   2011 年 11 月 2014 年 11 月
    刘鸿安   副总经理     男   53.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
                                   16 日        16 日
                                   2011 年 11 月 2014 年 11 月
    赖晓杨   副总经理     男   51.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
                                   16 日        16 日
                                   2011 年 11 月 2014 年 11 月
    谢电邦   总会计师     男   44.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
                                   16 日        16 日
         董事长(离                2011 年 11 月 2012 年 03 月
    李俊贵                男   46.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
         任)                      16 日        21 日
         副董事长、
                                   2011 年 11 月 2012 年 03 月
    蒙广全   总经理、董 男     50.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
                                   16 日        21 日
         事(离任)
                                                                                                              南宁糖业股份有限公司 2012 年半年度报告全文
                                                    2012 年 07 月 2014 年 11 月
    周日交     董事        男                   50.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
                                                    18 日        16 日
                                                    2012 年 08 月 2014 年 11 月
    姚宏宇     监事        男                   48.00                                 0.00   0.00   0.00   0.00     0.00        0.00            否
                                                    15 日        16 日
    合计           --        --         --                   --           --                                                          --          --董事、监事、高级管理人员报告期内被授予的股权激励情况□ 适用 √ 不适用
                                                               南宁糖业股份有限公司 2012 年半年度报告全文(二)任职情况在股东单位任职情况√ 适用 □ 不适用
                                                  在股东单位                                    在股东单位是否领
    任职人员姓名              股东单位名称                          任期起始日期     任期终止日期
                                                  担任的职务                                         取报酬津贴
                                                  工业投资运 2011 年 03 月 2012 年 06 月 07
    刘炽雄         南宁振宁资产经营有限责任公司                                                     是
                                                  行部部长      01 日           日
                                                  执行董事、总 2011 年 03 月 2012 年 06 月 07
               南宁振宁工业投资管理有限责任公司                                                 否
                                                  经理          01 日           日在股东单位任职情况的说明在其他单位任职情况√ 适用 □ 不适用
                                                  在其他单位                                    在其他单位是否领
    任职人员姓名              其他单位名称                          任期起始日期     任期终止日期
                                                  担任的职务                                         取报酬津贴
                                                                2007 年 07 月
    王国庆         广西南南铝箔有限责任公司           董事                                          否
                                                                01 日
                                                                2009 年 05 月
               湖北侨丰商贸投资有限公司           副董事长                                      否
                                                                22 日
                                                                2009 年 01 月
    陈思益         广西南蒲纸业有限公司               董事长                                        否
                                                                01 日
                                                                2009 年 03 月
               南宁美恒安兴纸业有限公司           董事长                                        否
                                                                01 日
                                                                2008 年 12 月
               南宁市八鲤建材有限公司             董事长                                        否
                                                                24 日
                                                                1997 年 01 月
    梁戈夫         广西大学经济研究所                 常务副所长                                    否
                                                                01 日
                                                                2009 年 01 月
               广西大学一方企业诊断策划研究中心   主任                                          否
                                                                01 日
                                                                1998 年 01 月
               中国高校价值工程专业委员会         常务理事                                      否
                                                                01 日
                                                                2007 年 01 月
               广西皇氏甲天下乳业股份有限公司     独立董事                                      是
                                                                01 日
                                                                2009 年 01 月
               广西南城百货股份有限公司           独立董事                                      是
                                                                01 日
                                                                2007 年 10 月
    张志浩         南宁百货大楼股份有限公司           独立董事                                      是
                                                                01 日
                                                                2008 年 04 月
               北海银河高科技产业股份有限公司     独立董事                                      是
                                                                01 日
                                                                   南宁糖业股份有限公司 2012 年半年度报告全文
                                                                     2010 年 01 月
               索芙特股份有限公司                     独立董事                                   是
                                                                     01 日
                                                                     2000 年 09 月
    黄友清         广西东方广信会计师事务所有限公司       副所长、董事                               是
                                                                     01 日
                                                                     2008 年 06 月
               广西东方华通资产评估有限责任公司       董事                                       否
                                                                     01 日
                                                                     2007 年 03 月
               广西评估协会                           理事                                       否
                                                                     01 日
                                                                     2011 年 04 月
    林仁聪         广西仁聪律师事务所                     负责人                                     是
                                                                     01 日
                                                                     2010 年 06 月
               广西绿城水务股份有限公司               独立董事                                   是
                                                                     01 日在其他单位任职情况的说明(三)董事、监事、高级管理人员报酬情况董事、监事、高级管理人
                         经董事会审议通过后,提交公司股东大会审批。员报酬的决策程序
                         经公司 2006 年第三次临时股东大会审议通过,公司高管人员实行年薪制,公司高管人员的薪酬
                         由基薪、绩效薪酬两部分构成,绩效薪酬收入的 60%当年兑现,其余 40%在任期结束后,根据董事、监事、高级管理人
                         任期业绩情况予以兑现。当股份公司年度出现亏损时,不实行年薪制,按岗位职级工资制度执行。员报酬确定依据
                         经 2011 年 12 月 7 日召开的公司 2011 年第六次临时股东大会审议通过,参考本地区其他上市公
                         司的独立董事津贴发放标准,将独立董事津贴提高至 4.2 万元(含税)/人年。董事、监事和高级管理人 截止报告期末,公司在任董事、监事和高级管理人员共 19 人,在公司领取报酬、津贴的有 18 人。
    员报酬的实际支付情况     报告期支付给董事、监事和高级管理人员的税前报酬总额为 129.09 万元。(四)公司董事、监事、高级管理人员变动情况
    姓名         担任的职务           变动情形         变动日期                         变动原因
                               辞去董事长、董事 2012 年 03 月 21
    李俊贵                                                             工作变动
                               职务             日
                               辞去副董事长、总 2012 年 03 月 21
    蒙广全                                                             工作变动
                               经理、董事职务   日
                               辞去常务副总经   2012 年 04 月 13
    肖凌                                                               工作变动
                               理、总工程师职务 日
                                                2012 年 04 月 13
    肖凌      董事、董事长                                             工作变动
                                                日
                                                                南宁糖业股份有限公司 2012 年半年度报告全文(五)公司员工情况
    在职员工的人数                                                                                           4,587.00
    公司需承担费用的离退休职工人数                                                                           1,985.00
                                                     专业构成
                       专业构成类别                                            专业构成人数
    生产人员                                                                                                 3,327.00
    销售人员                                                                                                      166.00
    技术人员                                                                                                      701.00
    财务人员                                                                                                       73.00
    行政人员                                                                                                      320.00
                                                     教育程度
                       教育程度类别                                             数量(人)
    大专                                                                                                          350.00
    高中及以下                                                                                               3,539.00
    本科                                                                                                          698.00
                                        六、董事会报告(一)管理层讨论与分析
       报告期,公司根据“稳定发展制糖主业保增量,调整、转型、升级纸业减亏损,解放思想谋发展”的工作方针,在克难治薄上求突破,在重实效上下功夫,大力开展好甘蔗发展、造纸减亏、安全生产、环保达标以及队伍稳定等方面工作,有力、有序、有效地推进了企业的平稳运行。
       公司2011/12榨季机制糖产量48.27万吨(2010/2011榨季46.64万吨);本报告期,公司机制浆产量4.3212万吨(上年同期5.4056万吨),公司机制纸产量(母公司)2.6979万吨(上年同期2.7642万吨),公司酒精产量0.7576万吨(上年同期0.9515万吨)。
       1、根据中国糖业协会的统计,2011/12制糖期全国共生产食糖1151.75万吨(上制糖期同期产糖1045.42万吨),比上一制糖期多产糖106.33万吨。报告期整个食糖市场受到替代品的重要影响,饮料行业增速的下降,走私糖及陈糖挤占市场份额,导致高居不下的库存量和低迷的消费需求,基于明年增产概率越来越大这样一个大前提,以及并不明朗的经济前景,上半年市场低迷的情况仍然未有大的改观。报告期公司白砂糖的均价为6,626元/吨,与去年同期均价7,230元/吨相比,差价为每吨600多元,今年上半年销售进度与去年同期相差不大。6月下旬白砂糖的市场价格已经跌至约6,300元/吨左右。
       2、机制纸方面,由于行业产能过剩、市场供大于求,产品价格持续低迷,在人工材料、环保运行费用、动力成本、运输费用等均上涨的情况下,报告期造纸系统继续亏损。对于目前造纸业务发展的不利格局,公司积极调整发展策略,一方面逐步收缩目前缺乏核心竞争力、市场竞争激烈的相关造纸产业;另一方面公司积极扩大具有竞争优势、市场需求旺盛纸制品的业务规模。通过公司近期进行的纸制品结构化调整,公司有望在未来几年实现机制纸的扭亏为盈。
       3、食用酒精方面,报告期我公司酒精产品由于受设备等方面因素的影响,产量极不稳定,供求失衡的状况加上市场行情的紊乱,导致销售量和平均价格低于去年同期。
       4、2012年公司的甘蔗种植面积为100.8万亩,比上年增加了7万亩,截止报告期末,公司各厂蔗区甘蔗长势良
                                                                南宁糖业股份有限公司 2012 年半年度报告全文好。
       报告期公司总体经营情况:
                                                                                              (单位:人民币元)
                                                2012年1-6月               2011年1-6月                增减幅度(%)
       营业收入                                    1,825,008,533.48               2,141,922,317.34           -14.80%
       营业利润                                      -42,548,412.39                152,458,543.50           -127.91%
       归属于母公司所有者的净利润                    -32,460,732.26                143,866,275.30           -122.56%
       说明:报告期利润与去年同期相比发生较大变动的原因是:(1) 糖产品受市场的影响,销售价格大幅下跌;(2)原材料甘蔗成本上升,盈利大幅减少;(3)纸产品整个行业仍供大于求,价格没有走好的迹象,仍处于亏损状态。公司实际经营业绩较曾公开披露过的本报告期盈利预测或经营计划是否低 20%以上或高 20%以上:□ 是 √ 否 □ 不适用公司主要子公司、参股公司的经营情况及业绩分析
       1、南宁美时纸业有限责任公司(简称“美时纸业”)2012年1-6月亏损573.37万元。
       2、南宁天然纸业有限公司(简称“天然纸业”)2012年1-6月亏损1,226.17万元。
       3、南宁侨虹新材料有限责任公司(简称“侨虹公司”)2012年1-6月亏损132.94万元。
       4、广西舒雅护理用品有限公司(简称“舒雅公司”) 2012年1-6月亏损382.20万元。
       5、广西侨旺纸模制品有限责任公司(简称“侨旺公司”)2012年1-6月亏损83.24万元。
       6、广西南蒲纸业有限公司(简称“南蒲纸业”)因南宁市修建防洪堤的需要,部份厂房被列入拆迁范围,严重影响了南蒲纸业正常的生产经营活动,从而导致南蒲纸业的关停,目前已成立清算组进行清算。
       7、南宁美恒安兴纸业有限公司(简称“美恒安兴”)2012年1-6月亏损158.89万元。
       8、南宁云鸥物流有限责任公司(简称“云鸥物流”)2012年1-6月实现净利润82.38万元。可能对公司未来发展战略和经营目标的实现产生不利影响的所有风险因素1、食糖价格波动的风险,制糖收入占公司营业收入的比例约为 60%。食糖价格波动太大,会导致公司经营业绩不稳定,如食糖价格持续低迷,将对公司的经营业绩产生较大的不利影响。2、原材料供应风险,(1)原材料减产的风险,甘蔗是公司食糖生产的最主要原材料,公司面临的甘蔗减产风险主要体现在以下两个方面:一是包括自然灾害在内的不可抗力导致甘蔗减产的风险;二是其他农作物侵占甘蔗种植面积导致甘蔗减产的风险。(2)原材料成本上升的风险。3、造纸业务风险,公司充分利用制糖过程中产生的大量蔗渣,选择发展一定规模的蔗渣浆及造纸产业是公司发展循环经济、丰富产品结构、控制经营风险的的战略决策。但是近年来受到自然灾害的影响,甘蔗减产严重,市场上蔗渣也供不应求,伴随着广西地区造纸行业产能不断扩大,蔗渣价格持续上涨,造纸成本上升,而中低档纸售价涨幅又远远小于蔗渣价格涨幅,因此机制纸盈利能力显著下降,造纸业务面临着严峻的局面。1、公司主营业务及其经营状况(1)主营业务分行业、分产品情况表
                                                                                                      单位:元
                                                                  营业收入比上年 营业成本比上年 毛利率比上年同
    分行业或分产品          营业收入     营业成本       毛利率(%)
                                                                  同期增减(%) 同期增减(%)          期增减(%)分行业
                                                                    南宁糖业股份有限公司 2012 年半年度报告全文
    制糖业              1,323,378,254.92 1,103,990,932.81        16.58%             -8.25%         5.89%          -11.13%
    纸制品业             353,374,286.09   338,218,311.16          4.29%           -31.16%        -35.71%              6.78%分产品
    机制糖              1,323,378,254.92 1,103,990,932.81        16.58%             -8.25%         5.89%          -11.13%
    机制纸               271,434,128.20   269,264,115.75          0.80%           -32.76%        -37.37%              7.31 %主营业务分行业和分产品情况的说明1、受国际糖价影响,今年与上年同期相比白砂糖售价大幅下跌,原料蔗收购价上涨,从而导致机制糖收入的减少,成本增加;2、造纸行业产能过剩,产品价格低迷,年初公司减少了生产,陆续安排一部分制浆、造纸生产线停机检修,使得1-6月纸产品产销量减少,所以营业收入比上年同期减少;同时纸产品原材料的平均采购价格较上年同期相比大幅下降,所以营业成本比上年同期减少。毛利率比上年同期增减幅度较大的原因说明1、今年与上年同期相比白砂糖售价大幅下跌,原料蔗收购价上涨,从而导致机制糖收入的减少,成本增加,毛利率比去年同期下降;2、造纸行业产能过剩,产品价格低迷,年初公司减少了生产,陆续安排一部分制浆、造纸生产线停机检修,使得1-6月纸产品产销量减少,所以营业收入比上年同期减少;同时纸产品原材料的平均采购价格较上年同期相比大幅下降,所以营业成本比上年同期减少;营业收入减少,营业成本也减少,但营业收入下降的幅度小于营业成本的下降幅度,所以毛利率比上年同期增加。(2)主营业务分地区情况
                                                                                                       单位:元
                    地区                                营业收入                    营业收入比上年同期增减(%)
    广西区内                                                       1,125,414,451.41                                   -8.77%
    广西区外                                                           689,118,913.88                             -22.99%主营业务分地区情况的说明由于主营业务收入比上年同期减少,所以广西区内、广西区外的收入同比都有所减少。主营业务构成情况的说明报告期,公司的主营业务没有发生变更,仍为机制糖、机制纸、蔗渣浆、酒精的生产、加工、销售和提供售后服务等。(3)主营业务及其结构发生重大变化的原因说明□ 适用 √ 不适用(4)主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明□ 适用 √ 不适用(5)利润构成与上年相比发生重大变化的原因分析□ 适用 √ 不适用(6)占净利润 10%以上参股公司业务性质、主要产品或服务和净利润等情况□ 适用 √不适用
                                                           南宁糖业股份有限公司 2012 年半年度报告全文(7)经营中的问题与困难A、甘蔗原料不足仍是公司发展后劲不足的主因。受城市化进程加快以及甘蔗种植、管理、砍运成本上升,农资价格上涨,劳力紧缺等因素的影响,虽然近几榨季甘蔗产量的降低幅度有所减少,但还是不能满足生产能力要求,加上甘蔗外流、机械化推广进程较慢、土地流转发展甘蔗推进慢、蔗区节水灌溉建设难度大等因素制约,公司的发展后劲仍面临不足。B、公司面临成本上升较快和产品市场低迷双重压力。工业能源价格上涨如煤、电、油、运等成本均在上升,且原材料价格、人工成本、环保运行费用等也均在上涨,而食糖市场、造纸市场双双处于低迷期,公司下半年面临的生产经营形势将更为严峻。C、造纸产业结构调整面临一系列困难。环境倒逼机制要求、日趋严格的环保政策要求和日趋激烈的造纸市场竞争,公司必须通过调整升级造纸产能寻求出路,但是调整造纸产能面临着职工安置、资产处置损失、银行贷款偿还及负债偿还等一系列问题,使得造纸结构调整工作的推进步履维艰。D、公司面临较为繁重的职工安置压力。2、与公允价值计量相关的内部控制制度情况□ 适用 √ 不适用3、持有外币金融资产、金融负债情况□ 适用 √ 不适用(二)公司投资情况1、募集资金总体使用情况□ 适用 √ 不适用2、募集资金承诺项目情况□ 适用 √ 不适用3、募集资金变更项目情况□ 适用 √ 不适用4、重大非募集资金投资项目情况□ 适用 √ 不适用(三)董事会下半年的经营计划修改计划□ 适用 √ 不适用(四)对 2012 年 1-9 月经营业绩的预计预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明□ 适用 √ 不适用(五)董事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用
                                                             南宁糖业股份有限公司 2012 年半年度报告全文(六)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明□ 适用 √ 不适用(七)陈述董事会对公司会计政策、会计估计变更或重大会计差错更正的原因及影响的讨论结果□ 适用 √ 不适用(八)公司现金分红政策的制定及执行情况
    根据中国证监会发布的《关于进一步落实上市公司现金分红有关事项的通知》(证监发 [2012]37 号)和广西证监局《关于强化回报股东意识完善分红机制的通知》(桂证监发[2012]23 号)的要求,为完善公司利润分配政策,增强利润分配的透明度,保护公众投资者合法权益,公司对《公司章程》中有关利润分配的相关条款进行了修改,明确了公司利润分配政策的基本原则、公司利润分配的具体政策、利润分配方案的审议程序、利润分配方案的实施、利润分配政策的调整或变更的条件和程序,并经公司董事会和股东大会审议通过(详情请参阅 2012 年 7 月 19 日和8 月 16 日刊登在<证券时报>、<证券日报>和巨潮资讯网上的<南宁糖业股份有限公司第五届董事会 2012 年第五次临时会议决议公告>、<南宁糖业股份有公司 2012 年第三次临时股东大会决议公告>)。公司严格按照《公司章程》执行利润分配政策,公司现金分红政策制定及执行均符合《公司章程》的规定及股东大会决议的要求,分红标准和比例明确和清晰,相关的决策程序和机制完备,独立董事的职责明确,能发挥应有的作用,中小股东有充分表达意见和诉求的机会,中小股东的合法权益得到了维护。(九)利润分配或资本公积金转增预案□ 适用 √ 不适用(十)公司 2011 年度期末累计未分配利润为正但未提出现金分红预案的情况□ 适用 √ 不适用(十一)其他披露事项
    公司独立董事关于对南宁糖业股份有限公司关联方资金占用和对外担保情况的专项说明及独立意见:
       根据中国证监会《关于规范上市公司与关联方资金往来及上市公司对外担保若干问题的通知》(证监发[2003]56号)、《关于规范上市公司对外担保行为的通知》(证监发[2005]120号)等有关规定和《公司章程》的要求,我们本着实事求是的原则,对南宁糖业股份有限公司2012年半年度控股股东及其他关联方占用公司资金和公司对外担保情况进行了专项检查, 予以专项说明并发表独立意见如下:
       1、专项说明
       (1)报告期内,控股股东及其他关联方未占用公司资金。
       (2)截至2012年6月30日止,公司为非关联企业及持股50%以上的控股子公司提供担保额度合计为19,400万元;非关联企业及持股50%以上的控股子公司实际使用担保额度合计为9,860万元,占2012年半年度未经审计合并会计报表归属于母公司所有者净资产的 7.28 %。
       公司为持股50%以上的控股子公司提供担保额度合计为19,400万元。截至2012年6月30日止,控股子公司实际使用担保额度 9,860 万元,占2012年半年度未经审计合并会计报表归属于母公司所有者净资产的 7.28 %。其中:南宁侨虹新材料有限责任公司实际使用担保额度4,860万元;广西舒雅护理用品有限公司实际使用担保额度 1,000万元;南宁美时纸业有限责任公司实际使用担保额度 4,000万元。
                                                           南宁糖业股份有限公司 2012 年半年度报告全文
       2、独立意见
       我们作为南宁糖业股份有限公司的独立董事,认为公司报告期内不存在控股股东及其他关联方占用上市公司资金的情况;公司的对外担保已严格按照相关制度履行了审议批准程序和信息披露业务;公司的对外担保均要求与被担保方签署反担保协议,较好地控制了对外担保风险;发生的累计和当期担保情况属实;公司的对外担保符合中国证监会、深圳证券交易所关于上市公司对外提供担保的有关规定,没有违规担保行为,没有损害公司及股东尤其是中小股东的利益。(十二)公司的负债情况、资信变化情况及在未来年度还债的现金安排(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用
                                       七、重要事项(一)公司治理的情况
    公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《深圳证券交易所股票上市规则》和《深圳证券交易所主板上市公司规范运作指引》及其他相关法律、法规、规章的要求,不断完善公司法人治理结构,建立现代企业制度、持续深入开展公司治理活动,进一步规范公司运作,提高公司治理水平。公司已根据中国证监会发布的有关上市公司治理的规范性文件要求,建立了一整套行之有效的上市公司治理体系,保护了广大投资者尤其是中小股东的权益。
    目前,公司治理实际状况与中国证监会有关文件的要求基本一致。(二)以前期间拟定、在报告期实施的利润分配方案、公积金转增股本方案或发行新股方案的执行情况√ 适用 □ 不适用
    经公司2011年年度股东大会审议通过,以2011年末总股本28664万股为基数,每10股派现金1.0元(含税),资本公积金不转增股本。此项利润分配方案已于2012年6月14日实施(相关董事会、股东大会决议公告及权益分派实施公告分别详见2012年4月20日、5月23日、6月8日的《证券时报》、《证券日报》和巨潮资讯网)。(三)重大诉讼仲裁事项□ 适用 √ 不适用本期公司无重大诉讼、仲裁事项。(四)破产重整相关事项□ 适用 √ 不适用(五)公司持有其他上市公司股权、参股金融企业股权情况1、证券投资情况□ 适用 √ 不适用
                                                  南宁糖业股份有限公司 2012 年半年度报告全文2、持有其他上市公司股权情况□ 适用 √ 不适用3、持有非上市金融企业股权情况□ 适用 √ 不适用4、买卖其他上市公司股份的情况□ 适用 √ 不适用(六)资产交易事项1、收购资产情况□ 适用 √ 不适用2、出售资产情况□ 适用 √ 不适用3、资产置换情况□ 适用 √ 不适用4、企业合并情况□ 适用 √ 不适用5、自资产重组报告书或收购出售资产公告刊登后,该事项的进展情况及对报告期经营成果与财务状况的影响□ 适用 √ 不适用(七)公司大股东及其一致行动人在报告期提出或实施股份增持计划的说明□ 适用 √ 不适用(八)公司股权激励的实施情况及其影响□ 适用 √ 不适用(九)重大关联交易
                                                                                                                                         南宁糖业股份有限公司 2012 年半年度报告全文1、与日常经营相关的关联交易√ 适用 □ 不适用
                                                                                                                                                                          交易价格与市
                                                            关联交易定价 关联交易价格 关联交易金额 占同类交易金 关联交易结算 对公司利润的 市场价格(万
    关联交易方         关联关系   关联交易类型 关联交易内容                                                                                                                  场参考价格差
                                                                原则           (万元)        (万元)     额的比例(%)        方式           影响           元)
                                                                                                                                                                          异较大的原因南宁市八鲤建
               联营企业        关联租赁    设备            市场价                      36.41        36.41          100% 转账              增加公司收益              36.41 无材有限公司
    合计                                                             --               --                36.41          100%         --             --              --              --大额销货退回的详细情况关联交易的必要性、持续性、选择与关联方(而非市场其他交易方)进行交易的原因
    关联交易对上市公司独立性的影响                             交易时由双方按照公平、公正、合理的原则签订协议,并严格按照协议执行。公司对关联方的依赖程度,以及相关解决措施(如有)按类别对本期将发生的日常关联交易进行总金额预计的,在报告期内的实际履行情况关联交易的说明与日常经营相关的关联交易
                                                            向关联方销售产品和提供劳务                                                向关联方采购产品和接受劳务
                    关联方
                                                  交易金额(万元)               占同类交易金额的比例(%)                  交易金额(万元)               占同类交易金额的比例(%)
    南宁市八鲤建材有限公司                                                 36.41                                100%
    合计                                                                   36.41                                100%其中:报告期内公司向控股股东及其子公司销售产品或提供劳务的关联交易金额 0 万元。
                                                   南宁糖业股份有限公司 2012 年半年度报告全文2、资产收购、出售发生的关联交易□ 适用 √ 不适用3、共同对外投资的重大关联交易□适用 √ 不适用4、关联债权债务往来□ 适用 √ 不适用报告期内资金被占用情况及清欠进展情况□ 适用 √ 不适用截止报告期末,上市公司未完成非经营性资金占用的清欠工作的,董事会提出的责任追究方案□ 适用 √ 不适用5、其他重大关联交易□ 适用 √ 不适用(十)重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1)托管情况□ 适用 √ 不适用(2)承包情况□ 适用 √ 不适用(3)租赁情况□ 适用 √ 不适用2、担保情况√ 适用 □ 不适用
                                                                    南宁糖业股份有限公司 2012 年半年度报告全文
                                                                                                     单位:万元
                                 公司对外担保情况(不包括对子公司的担保)
                                                                                                                是否为关
                  担保额度                实际发生日期
                                                                                                    是否履行 联方担保
    担保对象名称    相关公告    担保额度     (协议签署         实际担保金额   担保类型      担保期
                                                                                                         完毕    (是或
                  披露日期                     日)
                                                                                                                     否)
    报告期内审批的对外担保额度                                    报告期内对外担保实际发生
                                                          0                                                                 0
    合计(A1)                                                    额合计(A2)
    报告期末已审批的对外担保额                                    报告期末实际对外担保余额
                                                          0                                                                 0
    度合计(A3)                                                  合计(A4)
                                             公司对子公司的担保情况
                                                                                                                是否为关
                  担保额度                实际发生日期
                                                                                                    是否履行 联方担保
    担保对象名称    相关公告    担保额度     (协议签署         实际担保金额   担保类型     担保期
                                                                                                         完毕    (是或
                  披露日期                     日)
                                                                                                                     否)
    南宁侨虹新材料有 2010 年 03               2012 年 02 月
                                  8,100                                300 保证          1年        否          是
    限责任公司       月 26 日                 29 日
    南宁侨虹新材料有 2010 年 03               2012 年 03 月
                                  8,100                                520 保证          1年        否          是
    限责任公司       月 26 日                 09 日
    南宁侨虹新材料有 2010 年 03               2012 年 03 月
                                  8,100                                490 保证          1年        否          是
    限责任公司       月 26 日                 20 日
    南宁侨虹新材料有 2010 年 03               2012 年 03 月
                                  8,100                                530 保证          1年        否          是
    限责任公司       月 26 日                 30 日
    南宁侨虹新材料有 2010 年 03               2012 年 04 月
                                  8,100                                300 保证          1年        否          是
    限责任公司       月 26 日                 09 日
    南宁侨虹新材料有 2010 年 03               2012 年 04 月
                                  8,100                                500 保证          1年        否          是
    限责任公司       月 26 日                 24 日
    南宁侨虹新材料有 2010 年 03               2012 年 04 月
                                  8,100                                260 保证          1年        否          是
    限责任公司       月 26 日                 24 日
    南宁侨虹新材料有 2010 年 03               2012 年 06 月
                                  8,100                                520 保证          1年        否          是
    限责任公司       月 26 日                 19 日
    南宁侨虹新材料有 2010 年 03               2012 年 05 月
                                  8,100                                400 保证          1年        否          是
    限责任公司       月 26 日                 02 日
    南宁侨虹新材料有 2010 年 03               2012 年 05 月
                                  8,100                                400 保证          1年        否          是
    限责任公司       月 26 日                 21 日
    南宁侨虹新材料有 2010 年 03               2012 年 05 月
                                  8,100                                300 保证          1年        否          是
    限责任公司       月 26 日                 21 日
    南宁侨虹新材料有 2010 年 03               2011 年 07 月
                                  8,100                                340 保证          1年        否          是
    限责任公司       月 26 日                 29 日
                                                                        南宁糖业股份有限公司 2012 年半年度报告全文
    广西舒雅护理用品 2011 年 12                2011 年 12 月
                                   1,000                                  400 保证        1年         否       是
    有限公司           月 08 日                22 日
    广西舒雅护理用品 2011 年 12                2012 年 01 月
                                   1,000                                  600 保证        1年         否       是
    有限公司           月 08 日                11 日
    南宁美时纸业有限 2011 年 07                2012 年 04 月
                                   6,000                                  500 保证        1年         否       是
    责任公司           月 26 日                05 日
    南宁美时纸业有限 2011 年 07                2012 年 05 月
                                   6,000                                 1,000 保证       1年         否       是
    责任公司           月 26 日                09 日
    南宁美时纸业有限 2011 年 07                2011 年 12 月
                                   6,000                                 1,000 保证       1年         否       是
    责任公司           月 26 日                31 日
    南宁美时纸业有限 2011 年 07                2012 年 01 月
                                   6,000                                  600 保证        1年         否       是
    责任公司           月 26 日                07 日
    南宁美时纸业有限 2011 年 07                2012 年 02 月
                                   6,000                                  900 保证        1年         否       是
    责任公司           月 26 日                20 日
    报告期内审批对子公司担保额                                     报告期内对子公司担保实际
                                                           0                                                         8,120
    度合计(B1)                                                   发生额合计(B2)
    报告期末已审批的对子公司担                                     报告期末对子公司实际担保
                                                   19,400                                                            9,860
    保额度合计(B3)                                               余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                       报告期内担保实际发生额合
                                                           0                                                         8,120
    (A1+B1)                                                      计(A2+B2)
    报告期末已审批的担保额度合                                     报告期末实际担保余额合计
                                                   19,400                                                            9,860
    计(A3+B3)                                                    (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                           7.28%其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                          0直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                                     1,000务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                                                    0
    上述三项担保金额合计(C+D+E)                                                                                        1,000
                                                               广西舒雅护理用品有限公司由于以前年度未弥补的亏损额较
                                                               大,债务负担较重,其 2012 年 6 月末资产负债率为 83.12%,未到期担保可能承担连带清偿责任说明
                                                               偿债能力减弱,如公司继续为其贷款担保,可能承担连带清偿
                                                               责任。
    违反规定程序对外提供担保的说明                                 无。
                                                              南宁糖业股份有限公司 2012 年半年度报告全文3、委托理财情况□ 适用 √ 不适用4、日常经营重大合同的履行情况□ 适用 √ 不适用5、其他重大合同□ 适用 √ 不适用(十一)发行公司债的说明□ 适用 √ 不适用(十二)承诺事项履行情况1、公司或持股 5%以上股东在报告期内或持续到报告期内的承诺事项√ 适用 □ 不适用
               承诺事项                 承诺人         承诺内容           承诺时间      承诺期限     履行情况股改承诺收购报告书或权益变动报告书中所作承诺资产置换时所作承诺发行时所作承诺
                                                    1、承诺目前不
                                                    存在以控股、参
                                                    股、合作、合伙、
                                                    承包、租赁等直
                                                    接或间接形式
                                                    从事与南宁糖
                                                    业主营业务相
                                     南宁糖业控股
                                                    同或相似的业
                                     股东南宁振宁                    2011 年 03 月 01
    其他对公司中小股东所作承诺                          务,与南宁糖业                                 严格履行
                                     资产经营有限                    日
                                                    不存在实质上
                                     责任公司
                                                    的同业竞争情
                                                    形。2、承诺未
                                                    来也不将以控
                                                    股、参股、合作、
                                                    合伙、承包、租
                                                    赁等直接或间
                                                    接形式从事与
                                                              南宁糖业股份有限公司 2012 年半年度报告全文
                                                     南宁糖业主营
                                                     业务相同或相
                                                     似的业务,若出
                                                     现与南宁糖业
                                                     构成实质上同
                                                     业竞争的业务,
                                                     优先将该业务
                                                     转让或托管给
                                                     南宁糖业,或转
                                                     让至无关联第
                                                     三方。
    承诺是否及时履行                     √ 是 □ 否 □ 不适用未完成履行的具体原因及下一步计划是否就导致的同业竞争和关联交易问题
                                     √ 是 □ 否 □ 不适用作出承诺承诺的解决期限解决方式
    承诺的履行情况                       严格履行2、公司资产或项目存在盈利预测,且报告期仍处在盈利预测期间,公司就资产或项目达到原盈利预测及其原因做出说明□ 适用 √ 不适用(十三)其他综合收益细目
                                                                                               单位:元
                           项目                                        本期                     上期1.可供出售金融资产产生的利得(损失)金额减:可供出售金融资产产生的所得税影响前期计入其他综合收益当期转入损益的净额小计2.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额小计3.现金流量套期工具产生的利得(或损失)金额减: 现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额
                                                               南宁糖业股份有限公司 2012 年半年度报告全文转为被套期项目初始确认金额的调整额小计4.外币财务报表折算差额减:处置境外经营当期转入损益的净额小计
    5.其他                                                                                               -112,723.03减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额
    小计                                                                                                 -112,723.03
    合计                                                                               0.00              -112,723.03(十四)报告期内接待调研、沟通、采访等活动登记表
                                                                                          谈论的主要内容及提供
       接待时间           接待地点           接待方式     接待对象类型       接待对象
                                                                                                 的资料
                      广西上市公司投资
    2012 年 05 月 21 日                      电话沟通       个人               网上投资者     公司经营状况
                      者关系互动平台(十五)聘任、解聘会计师事务所情况半年报是否经过审计□ 是 √ 否 □ 不适用是否改聘会计师事务所□ 是√否 □ 不适用(十六)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人和收购人处罚及整改情况□ 适用 √ 不适用(十七)其他重大事项的说明√ 适用 □ 不适用
       1、公司非公开发行股票申请于2011年10月17日收到中国证监会的批复,核准公司非公开发行股票不超过3,200万股新股,该批复自核准发行之日起6个月内有效。在取得核准批复文件后,公司会同保荐机构按有关规定积极向潜在投资者进行推介和沟通。但由于股票市场持续低迷,公司二级市场股票价格自2011年底以来一直低于非公开发行底价,未能在取得中国证监会核准批文的6个月内完成非公开发行股票事宜。因此中国证监会出具的证监许可[2011]1653号《关于核准南宁糖业股份有限公司非公开发行股票的批复》于2012年4月17日到期失效。
       2、公司的控股子公司南蒲纸业因南宁市修建防洪堤的需要,部份厂房被列入拆迁范围,严重影响了南蒲纸业正常的生产经营活动,从而导致南蒲纸业的关停,目前已成立清算组进行清算(详情请参阅2010年9月3日、2012年7月4日刊登于<证券时报>和巨潮资讯网上的<南宁糖业股份有限公司关于子公司重大事项的公告>、<南宁糖业股份有限公司第五届董事会2012年第四次临时会议(通讯表决)决议公告>)。
                                                                 南宁糖业股份有限公司 2012 年半年度报告全文
    3、公司拟向投资者公开发行不超过5.4亿元人民币公司债券,募集资金将用于调整公司财务结构、偿还银行贷款以及补充流动资金,本次发行方案已经公司第五届董事会2012年第三次临时会议、公司2012年第二次临时股东大会审议通过。(详情请参阅分别于2012年5月31日、2012年6月22日刊登在<证券时报>、<证券日报>和巨潮资讯网上的<南宁糖业股份有限公司第五届董事会2012年第三次临时会议决议公告>、 <南宁糖业股份有限公司2012年第二次临时股东大会决议公告>)。截止报告出具之日,公司债券发行方案已经中国证监会审核通过。
    4、截至报告期末,公司下属分厂制糖造纸厂的制浆生产线已经关停(详情请参阅2012年6月7日刊登在<证券时报>、<证券日报>和巨潮资讯网上的<南宁糖业股份有限公司关于关停制糖造纸厂制浆生产线的公告>)。
    5、报告期,公司下属明阳糖厂以3,890.15万元购买了面积为100,972.70平方米的土地,截至报告期末尚未支付土地款;公司下属香山糖厂以1,250万元购买了面积为60,084.68平方米的土地,截至报告期末,土地证仍在办理过程中;公司下属东江糖厂以1,000万元购买了面积为51,649.06平方米的土地,截至报告期末,土地证仍在办理过程中;公司下属蒲庙造纸厂以146.84万元购买了6,826.51平方米的土地,截至报告期末,土地证仍在办理过程中。公司下属蒲庙造纸厂以932.23万元购买的47,441.85平方米的土地已取得了土地证。(十八)本公司转债担保人盈利能力、资产状况和信用状况发生重大变化的情况(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用(十九)信息披露索引
             事项               刊载的报刊名称及版面              刊载日期          刊载的互联网网站及检索路径
    关于董事、董事长、总经理辞                                                       巨潮资讯网
                             《证券时报》、《证券日报》   2012 年 03 月 22 日
    职的公告                                                                         http://www.cninfo.com.cn
    第五届董事会第二次会议决                                                         巨潮资讯网
                             《证券时报》、《证券日报》   2012 年 04 月 14 日
    议公告(选举董事长)                                                             http://www.cninfo.com.cn
    关于非公开发行股票批复到                                                         巨潮资讯网
                             《证券时报》、《证券日报》   2012 年 04 月 18 日
    期的公告                                                                         http://www.cninfo.com.cn第五届董事会 2012 年第三次
                                                                                 巨潮资讯网
    临时会议决议公告(发行公司 《证券时报》、《证券日报》     2012 年 05 月 31 日
                                                                                 http://www.cninfo.com.cn债券)
    关于关停制糖造纸厂制浆生                                                         巨潮资讯网
                             《证券时报》、《证券日报》   2012 年 06 月 07 日
    产线的公告                                                                       http://www.cninfo.com.cn
    2011 年年度权益分派实施公                                                        巨潮资讯网
                             《证券时报》、《证券日报》   2012 年 06 月 08 日
    告                                                                               http://www.cninfo.com.cn
    2012 年第二次临时股东大会                                                        巨潮资讯网
                             《证券时报》、《证券日报》   2012 年 06 月 22 日
    决议公告(发行公司债券)                                                         http://www.cninfo.com.cn
                                      八、财务会计报告(一)审计报告半年报是否经过审计
                                                              南宁糖业股份有限公司 2012 年半年度报告全文□ 是 √ 否 □ 不适用(二)财务报表是否需要合并报表:√ 是 □ 否 □ 不适用如无特殊说明,财务报告中的财务报表的单位为:人民币元财务附注中报表的单位为:人民币元1、合并资产负债表编制单位: 南宁糖业股份有限公司
                                                                                              单位: 元
               项目                附注                期末余额                         期初余额流动资产:
    货币资金                                                  610,881,898.76                     974,640,415.63
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                                      33,797,039.90                    11,645,429.84
    应收账款                                                  424,807,054.57                     548,324,475.18
    预付款项                                                  308,359,348.38                     228,149,305.67
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                                    35,155,991.99                    27,869,065.67
    买入返售金融资产
    存货                                                      638,959,738.21                     267,221,921.20
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                                 2,051,961,071.81                  2,057,850,613.19非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
                         南宁糖业股份有限公司 2012 年半年度报告全文
    长期股权投资           29,705,961.96                     30,092,524.00
    投资性房地产            3,693,804.04                      3,772,605.40
    固定资产             2,351,983,137.24                 2,463,620,565.87
    在建工程               38,877,712.42                     18,271,200.52
    工程物资                4,636,508.93                      3,460,674.83
    固定资产清理                3,859.52                         20,479.52
    生产性生物资产
    油气资产
    无形资产              105,961,550.95                    105,557,743.20
    开发支出
    商誉
    长期待摊费用            5,305,281.29                      4,992,419.72
    递延所得税资产         32,569,201.05                     23,895,942.70
    其他非流动资产
    非流动资产合计           2,572,737,017.40                 2,653,684,155.76
    资产总计                 4,624,698,089.21                 4,711,534,768.95流动负债:
    短期借款             2,638,537,000.00                 2,566,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据
    应付账款              215,115,509.26                    337,767,022.06
    预收款项               14,483,233.29                     11,547,546.61
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬           94,367,472.75                     57,542,124.70
    应交税费               32,234,920.23                     48,659,947.43
    应付利息                5,542,495.66                      4,506,334.72
    应付股利
    其他应付款            111,097,443.78                     73,558,777.27
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
                                                             南宁糖业股份有限公司 2012 年半年度报告全文
    一年内到期的非流动负债                                                                        25,000,000.00
    其他流动负债                                                  2,468,300.04                     3,609,584.88
    流动负债合计                                                 3,113,846,375.01                 3,128,191,337.67非流动负债:
    长期借款
    应付债券
    长期应付款                                                    3,622,400.00                     3,622,400.00
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                               27,261,999.90                    26,942,470.24
    非流动负债合计                                                   30,884,399.90                    30,564,870.24
    负债合计                                                     3,144,730,774.91                 3,158,756,207.91所有者权益(或股东权益):
    实收资本(或股本)                                        286,640,000.00                    286,640,000.00
    资本公积                                                  800,045,451.03                    800,045,451.03
    减:库存股
    专项储备
    盈余公积                                                  151,055,131.19                    151,055,131.19
    一般风险准备
    未分配利润                                                116,342,232.49                    177,466,964.75
    外币报表折算差额
    归属于母公司所有者权益合计                                   1,354,082,814.71                 1,415,207,546.97
    少数股东权益                                              125,884,499.59                    137,571,014.07
    所有者权益(或股东权益)合计                                 1,479,967,314.30                 1,552,778,561.04负债和所有者权益(或股东权益)
                                                             4,624,698,089.21                 4,711,534,768.95总计
    法定代表人:肖凌                        主管会计工作负责人:谢电邦                会计机构负责人:黄新2、母公司资产负债表
                                                                                             单位: 元
               项目              附注                 期末余额                         期初余额流动资产:
    货币资金                                                  555,843,389.02                    913,743,447.18
    交易性金融资产
                             南宁糖业股份有限公司 2012 年半年度报告全文
    应收票据                   32,176,530.90                     18,865,429.84
    应收账款                  652,195,613.55                    739,445,016.83
    预付款项                  279,644,857.64                    200,269,580.88
    应收利息
    应收股利
    其他应收款                 55,787,628.67                     39,776,604.49
    存货                      523,954,733.10                    182,694,286.76
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                 2,099,602,752.88                 2,094,794,365.98非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资              335,118,736.61                    335,505,298.65
    投资性房地产                4,299,660.61                      4,378,461.97
    固定资产                 1,818,328,457.15                 1,905,405,431.35
    在建工程                   20,255,496.44                      5,246,231.98
    工程物资                    2,060,886.07                       878,073.06
    固定资产清理                    3,859.52                         20,479.52
    生产性生物资产
    油气资产
    无形资产                   97,882,045.28                     97,210,519.21
    开发支出
    商誉
    长期待摊费用                2,688,093.67                      2,279,913.43
    递延所得税资产             56,919,338.47                     48,021,974.59
    其他非流动资产
    非流动资产合计               2,337,556,573.82                 2,398,946,383.76
    资产总计                     4,437,159,326.70                 4,493,740,749.74流动负债:
    短期借款                 2,533,937,000.00                 2,457,000,000.00
    交易性金融负债
    应付票据
    应付账款                  164,563,515.38                    289,566,236.40
    预收款项                    5,788,141.51                      7,156,409.72
                                               南宁糖业股份有限公司 2012 年半年度报告全文
    应付职工薪酬                                   91,298,411.60                    55,517,196.47
    应交税费                                       36,879,092.65                    51,290,864.31
    应付利息                                        5,076,320.00                     4,506,334.72
    应付股利
    其他应付款                                     50,327,541.31                    39,038,869.22
    一年内到期的非流动负债
    其他流动负债                                    2,348,300.04                     3,489,584.88
    流动负债合计                                  2,890,218,322.49                  2,907,565,495.72非流动负债:
    长期借款                                        3,622,400.00                     3,622,400.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                 23,806,107.19                    24,199,137.07
    非流动负债合计                                     27,428,507.19                    27,821,537.07
    负债合计                                      2,917,646,829.68                  2,935,387,032.79所有者权益(或股东权益):
    实收资本(或股本)                         286,640,000.00                     286,640,000.00
    资本公积                                   793,292,956.12                     793,292,956.12
    减:库存股
    专项储备
    盈余公积                                   151,055,131.19                     151,055,131.19
    一般风险准备
    未分配利润                                 288,524,409.71                     327,365,629.64
    外币报表折算差额
    所有者权益(或股东权益)合计                  1,519,512,497.02                  1,558,353,716.95负债和所有者权益(或股东权益)
                                              4,437,159,326.70                  4,493,740,749.74总计3、合并利润表
                                                                               单位: 元
               项目              附注   本期金额                         上期金额
    一、营业总收入                                1,825,008,533.48                  2,141,922,317.34
    其中:营业收入                            1,825,008,533.48                  2,141,922,317.34
                                     南宁糖业股份有限公司 2012 年半年度报告全文
            利息收入
            已赚保费
            手续费及佣金收入
    二、营业总成本                       1,867,317,183.34                 1,988,396,171.40
    其中:营业成本                   1,554,574,520.46                 1,718,552,250.02
            利息支出
            手续费及佣金支出
            退保金
            赔付支出净额
            提取保险合同准备金净额
            保单红利支出
            分保费用
            营业税金及附加              9,314,806.99                     11,156,251.32
            销售费用                   35,219,598.61                     27,794,503.69
            管理费用                  164,214,871.85                    146,515,338.00
            财务费用                  105,945,619.29                     79,241,612.01
            资产减值损失                -1,952,233.86                     5,136,216.36
    加     :公允价值变动收益(损失以“-”号填列)
            投资收益(损失以“-”
                                         -239,762.53                     -1,067,602.44号填列)
            其中:对联营企业和合
                                         -386,562.04                     -1,184,302.44营企业的投资收益
            汇兑收益(损失以“-”号填列)三、营业利润(亏损以“-”号填
                                       -42,548,412.39                   152,458,543.50列)
    加   :营业外收入                    3,493,009.11                    36,924,700.84
    减   :营业外支出                    2,785,118.35                      940,693.62
            其中:非流动资产处置
                                        2,063,540.63                       146,413.57损失四、利润总额(亏损总额以“-”
                                       -41,840,521.63                   188,442,550.72号填列)
    减:所得税费用                       2,306,725.11                    58,973,758.55五、净利润(净亏损以“-”号填
                                       -44,147,246.74                   129,468,792.17列)
    其中:被合并方在合并前实现         -34,243,514.08                   -47,969,036.30
                                                                南宁糖业股份有限公司 2012 年半年度报告全文的净利润
    归属于母公司所有者的净利
                                                                  -32,460,732.26                     143,866,275.30润
    少数股东损益                                                 -11,686,514.48                     -14,397,483.13
    六、每股收益:                                             --                                 --
    (一)基本每股收益                                                    -0.11                               0.50
    (二)稀释每股收益                                                    -0.11                               0.50
    七、其他综合收益                                                                                        -112,723.03
    八、综合收益总额                                                  -44,147,246.74                     129,356,069.14
    归属于母公司所有者的综合
                                                                  -32,460,732.26                     143,753,552.27收益总额
    归属于少数股东的综合收益
                                                                  -11,686,514.48                     -14,397,483.13总额本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:-34,243,514.08 元。
    法定代表人:肖凌                         主管会计工作负责人:谢电邦                  会计机构负责人:黄新4、母公司利润表
                                                                                                   单位: 元
               项目               附注                 本期金额                           上期金额
    一、营业收入                                                    1,646,547,700.62                   1,898,679,089.22
    减:营业成本                                               1,391,274,510.23                   1,472,000,961.20
         营业税金及附加                                            8,088,705.79                        9,561,819.76
         销售费用                                                 30,641,539.09                       22,521,783.68
         管理费用                                                126,715,574.35                      120,500,961.12
         财务费用                                                 98,470,515.19                       72,478,418.61
         资产减值损失                                               -191,759.61                        3,257,125.27
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”
                                                                    -239,762.53                       -1,067,602.44号填列)
         其中:对联营企业和合营
                                                                    -386,562.04                       -1,184,302.44企业的投资收益二、营业利润(亏损以“-”号填
                                                                   -8,691,146.95                     197,290,417.14列)
    加:营业外收入                                                2,614,300.40                       36,193,451.62
    减:营业外支出                                                2,330,873.41                         598,054.73
         其中:非流动资产处置损                                    2,063,540.63                         132,959.19
                                                    南宁糖业股份有限公司 2012 年半年度报告全文失三、利润总额(亏损总额以“-”
                                                      -8,407,719.96                      232,885,814.03号填列)
    减:所得税费用                                    1,769,499.97                       58,381,402.59四、净利润(净亏损以“-”号填
                                                     -10,177,219.93                      174,504,411.44列)
    五、每股收益:                                 --                                 --
    (一)基本每股收益
    (二)稀释每股收益
    六、其他综合收益                                                                             -112,723.03
    七、综合收益总额                                     -10,177,219.93                      174,391,688.415、合并现金流量表
                                                                                       单位: 元
                 项目               本期金额                                 上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金              2,175,534,964.90                         2,324,004,673.55
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                                 2,978,598.34                          36,653,149.30
    收到其他与经营活动有关的现金                   9,453,210.41                          16,847,612.48
    经营活动现金流入小计                           2,187,966,773.65                         2,377,505,435.33
    购买商品、接受劳务支付的现金              2,086,343,382.75                         2,246,078,342.54
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
                                        南宁糖业股份有限公司 2012 年半年度报告全文
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                     213,252,133.33                        208,288,153.40金
    支付的各项税费                   80,102,290.54                        148,680,002.72
    支付其他与经营活动有关的现金     63,797,847.77                         95,599,679.21
    经营活动现金流出小计                2,443,495,654.39                     2,698,646,177.87
    经营活动产生的现金流量净额          -255,528,880.74                       -321,140,742.54二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金            146,799.51                           116,700.00
    处置固定资产、无形资产和其他
                                                                                98,495.82长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                     146,799.51                           215,195.82
    购建固定资产、无形资产和其他
                                      48,863,404.18                         27,279,324.11长期资产支付的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                  48,863,404.18                         27,279,324.11
    投资活动产生的现金流量净额            -48,716,604.67                       -27,064,128.29三、筹资活动产生的现金流量:
    吸收投资收到的现金
    其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金             2,225,137,000.00                     2,377,700,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金     22,350,000.00                          6,000,000.00
    筹资活动现金流入小计                2,247,487,000.00                     2,383,700,000.00
    偿还债务支付的现金             2,177,600,000.00                     1,639,569,592.10
    分配股利、利润或偿付利息支付
                                     128,407,906.17                        172,403,813.34的现金
                                                      南宁糖业股份有限公司 2012 年半年度报告全文
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金                       994,130.00                            2,916,289.46
    筹资活动现金流出小计                              2,307,002,036.17                        1,814,889,694.90
    筹资活动产生的现金流量净额                          -59,515,036.17                         568,810,305.10
    四、汇率变动对现金及现金等价物的影响                     2,004.71
    五、现金及现金等价物净增加额                      -363,758,516.87                          220,605,434.27
    加:期初现金及现金等价物余额                   974,640,415.63                          361,919,104.44
    六、期末现金及现金等价物余额                       610,881,898.76                          582,524,538.716、母公司现金流量表
                                                                                      单位: 元
                项目                   本期金额                                上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                  1,990,011,956.24                        2,029,977,288.11
    收到的税费返还                                                                          34,209,345.97
    收到其他与经营活动有关的现金                    12,257,366.26                           18,363,327.62
    经营活动现金流入小计                              2,002,269,322.50                        2,082,549,961.70
    购买商品、接受劳务支付的现金                  1,972,531,807.77                        2,049,343,578.88
    支付给职工以及为职工支付的现金                 167,955,851.29                          163,099,027.29
    支付的各项税费                                  74,694,149.99                          140,611,143.65
    支付其他与经营活动有关的现金                    61,465,655.97                           89,043,243.70
    经营活动现金流出小计                              2,276,647,465.02                        2,442,096,993.52
    经营活动产生的现金流量净额                        -274,378,142.52                         -359,547,031.82二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金                           146,799.51                              596,700.00
    处置固定资产、无形资产和其他
                                                                                                 88,111.82长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                                   146,799.51                              684,811.82
    购建固定资产、无形资产和其他
                                                    36,915,602.97                           17,562,933.42长期资产支付的现金
    投资支付的现金
                                                                   南宁糖业股份有限公司 2012 年半年度报告全文
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                                             36,915,602.97                                 17,562,933.42
    投资活动产生的现金流量净额                                       -36,768,803.46                                -16,878,121.60三、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                                         2,132,937,000.00                            2,298,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金                                    550,000.00
    筹资活动现金流入小计                                           2,133,487,000.00                            2,298,000,000.00
    偿还债务支付的现金                                         2,056,000,000.00                            1,535,000,000.00
    分配股利、利润或偿付利息支付
                                                                123,860,112.18                               166,761,371.47的现金
    支付其他与筹资活动有关的现金                                    380,000.00                                    389,079.24
    筹资活动现金流出小计                                           2,180,240,112.18                            1,702,150,450.71
    筹资活动产生的现金流量净额                                       -46,753,112.18                              595,849,549.29四、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                                   -357,900,058.16                               219,424,395.87
    加:期初现金及现金等价物余额                                913,743,447.18                               305,515,405.36
    六、期末现金及现金等价物余额                                    555,843,389.02                               524,939,801.237、合并所有者权益变动表本期金额
                                                                                                          单位: 元
                                                                        本期金额
                                                    归属于母公司所有者权益
             项目                                                                                      少数股东 所有者权
                               实收资
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                               本(或                                                           其他    权益        益合计
                                           积      股     备       积       险准备    利润
                               股本)
                               286,640 800,045,                  151,055             177,466,          137,571,0 1,552,778,一、上年年末余额
                                ,000.00   451.03                  ,131.19             964.75              14.07          561.04
    加:会计政策变更
           前期差错更正
           其他
                               286,640 800,045,                  151,055             177,466,          137,571,0 1,552,778,二、本年年初余额
                                ,000.00   451.03                  ,131.19             964.75              14.07          561.04
                                                                 南宁糖业股份有限公司 2012 年半年度报告全文
    三、本期增减变动金额(减少                                                          -61,124,            -11,686,5 -72,811,24
    以“-”号填列)                                                                     732.26                14.48            6.74
                                                                                    -32,460,            -11,686,5 -44,147,24(一)净利润
                                                                                     732.26                14.48            6.74(二)其他综合收益
                                                                                    -32,460,            -11,686,5 -44,147,24上述(一)和(二)小计
                                                                                     732.26                14.48            6.74
    (三)所有者投入和减少资本      0.00     0.00    0.00    0.00      0.00      0.00      0.00      0.00        0.00           0.001.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
                                                                                    -28,664,                        -28,664,00
    (四)利润分配                  0.00     0.00    0.00    0.00      0.00      0.00                0.00        0.00
                                                                                     000.00                                 0.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                                           -28,664,                        -28,664,00
    配                                                                                   000.00                                 0.004.其他
    (五)所有者权益内部结转        0.00     0.00    0.00    0.00      0.00      0.00      0.00      0.00        0.00           0.001.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
                             286,640 800,045,                   151,055             116,342,            125,884,4 1,479,967,四、本期期末余额
                             ,000.00   451.03                   ,131.19              232.49                99.59          314.30上年金额
                                                                                                           单位: 元
                                                                       上年金额
                                                 归属于母公司所有者权益
             项目                                                                                       少数股东 所有者权
                             实收资 资本公 减:库存 专项储 盈余公 一般风 未分配                          权益        益合计
                                                                                               其他
                             本(或     积      股      备        积      险准备     利润
                                                                 南宁糖业股份有限公司 2012 年半年度报告全文
                              股本)
                              286,640 800,158,                  141,156          201,607,          178,310,7 1,607,873,一、上年年末余额
                              ,000.00   174.06                  ,999.12           620.35              47.33          540.86
    加:同一控制下企业合并产生的追溯调整
    加:会计政策变更
          前期差错更正
          其他
                              286,640 800,158,                  141,156          201,607,          178,310,7 1,607,873,二、本年年初余额
                              ,000.00   174.06                  ,999.12           620.35              47.33          540.86
    三、本期增减变动金额(减少              -112,72                 9,898,1          -24,140,          -40,739,7 -55,094,97
    以“-”号填列)                          3.03                    32.07           655.60              33.26            9.82
                                                                                 86,081,4          -40,644,1 45,437,328(一)净利润
                                                                                   62.30              33.96             .34
                                        -112,72                                                                -112,723.0(二)其他综合收益
                                          3.03                                                                           3
                                        -112,72                                  86,081,4          -40,644,1 45,324,605上述(一)和(二)小计
                                          3.03                                     62.30              33.96             .31
    (三)所有者投入和减少资本       0.00     0.00    0.00   0.00      0.00   0.00      0.00    0.00        0.00           0.001.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
                                                                9,898,1           -110,22          -95,599.3 -100,419,5
    (四)利润分配                   0.00     0.00    0.00   0.00             0.00              0.00
                                                                  32.07          2,117.90                 0           85.13
                                                                9,898,1          -9,898,11.提取盈余公积
                                                                  32.07            32.072.提取一般风险准备
    3.对所有者(或股东)的分                                                        -100,32           -95,599.3 -100,419,5
    配                                                                               3,985.83                 0           85.134.其他
    (五)所有者权益内部结转         0.00     0.00    0.00   0.00      0.00   0.00      0.00    0.00        0.00           0.001.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
                                                                 南宁糖业股份有限公司 2012 年半年度报告全文1.本期提取2.本期使用(七)其他
                             286,640 800,045,                   151,055          177,466,              137,571,0 1,552,778,四、本期期末余额
                              ,000.00   451.03                  ,131.19            964.75                 14.07           561.048、母公司所有者权益变动表本期金额
                                                                                                          单位: 元
                                                                     本期金额
              项目            实收资本                                                   一般风险 未分配利 所有者权
                                           资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                    准备         润          益合计
                              286,640,00 793,292,95                         151,055,13                327,365,62 1,558,353,一、上年年末余额
                                    0.00         6.12                             1.19                        9.64        716.95
    加:会计政策变更
           前期差错更正
           其他
                              286,640,00 793,292,95                         151,055,13                327,365,62 1,558,353,二、本年年初余额
                                    0.00         6.12                             1.19                        9.64        716.95
    三、本期增减变动金额(减少                                                                            -38,841,21 -38,841,21
    以“-”号填列)                                                                                              9.93          9.93
                                                                                                      -10,177,21 -10,177,21(一)净利润
                                                                                                              9.93          9.93(二)其他综合收益
                                                                                                      -10,177,21 -10,177,21上述(一)和(二)小计
                                                                                                              9.93          9.93
    (三)所有者投入和减少资本          0.00         0.00    0.00        0.00         0.00         0.00           0.00          0.001.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
                                                                                                      -28,664,00 -28,664,00
    (四)利润分配                      0.00         0.00    0.00        0.00         0.00         0.00
                                                                                                              0.00          0.001.提取盈余公积2.提取一般风险准备
                                                                                                      -28,664,00 -28,664,003.对所有者(或股东)的分配
                                                                                                              0.00          0.004.其他
                                                                  南宁糖业股份有限公司 2012 年半年度报告全文
    (五)所有者权益内部结转             0.00         0.00     0.00      0.00          0.00       0.00         0.00             0.001.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
                               286,640,00 793,292,95                         151,055,13              288,524,40 1,519,512,四、本期期末余额
                                     0.00         6.12                             1.19                    9.71           497.02上年金额
                                                                                                         单位: 元
                                                                     上年金额
              项目              实收资本                                                  一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                                  准备         润           益合计
                                286,640,00 793,405,67                        141,156,99              338,606,42 1,559,809,一、上年年末余额
                                      0.00        9.15                             9.12                      6.85         105.12
    加:会计政策变更
           前期差错更正
           其他
                                286,640,00 793,405,67                        141,156,99              338,606,42 1,559,809,二、本年年初余额
                                      0.00        9.15                             9.12                      6.85         105.12
    三、本期增减变动金额(减少以                 -112,723.0                      9,898,132.              -11,240,79 -1,455,388.
    “-”号填列)                                       3                              07                       7.21            17
                                                                                                     98,981,320 98,981,320(一)净利润
                                                                                                              .69            .69
                                             -112,723.0                                                             -112,723.0(二)其他综合收益
                                                     3                                                                        3
                                             -112,723.0                                              98,981,320 98,868,597上述(一)和(二)小计
                                                     3                                                        .69            .66
    (三)所有者投入和减少资本            0.00        0.00     0.00       0.00         0.00       0.00           0.00           0.001.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
                                                                             9,898,132.              -110,222,1 -100,323,9
    (四)利润分配                        0.00        0.00     0.00       0.00                    0.00
                                                                                    07                    17.90            85.83
                                                             南宁糖业股份有限公司 2012 年半年度报告全文
                                                                         9,898,132.          -9,898,132.1.提取盈余公积
                                                                                07                    072.提取一般风险准备
                                                                                             -100,323,9 -100,323,93.对所有者(或股东)的分配
                                                                                             85.83                85.834.其他
    (五)所有者权益内部结转            0.00       0.00   0.00        0.00         0.00   0.00           0.00          0.001.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
                              286,640,00 793,292,95                      151,055,13          327,365,62 1,558,353,四、本期期末余额
                                    0.00       6.12                            1.19                  9.64        716.95(三)公司基本情况
    南宁糖业股份有限公司(以下简称本公司或公司)系根据广西壮族自治区人民政府桂政函[1998]10号文《关于请求将南宁糖业股份有限公司(筹)列为1997年度广西公开发行股票并上市企业的函》,由南宁统一糖业有限责任公司作为发起人,采取募集方式组建的股份有限公司,根据中国证券监督管理委员会证监发行字[1999]33号文批准,公司以上网定价方式发行社会公众股5,600万股,发行后总股本22,400万股。根据中国证券监督管理委员会2001年9月13日证监发行字[2001]77号文批准,公司于2001年11月29日向社会公众股股东配售1,680万股;根据中国证券管理委员会2004年9月17日证监发行字[2004]153号文批准,公司向社会公众股股东配售2,184万股普通股;根据中国证券监督管理委员会2007年9月17日证监发行字[2007]311号文核准,公司以非公开发行方式向特定投资者非公开发行2,400万股普通股;二次配股和一次定向增发发行后总股本28,664万股。
    南宁糖业股份有限公司是广西规模最大的糖业生产经营企业之一,生产能力为日榨原料蔗3.2万吨,年产机制纸(母公司)6万吨、酒精3万吨、蔗渣浆11万吨。
    公司股票代码000911;公司法人营业执照注册号:450000000000566;公司注册地址:广西南宁市亭洪路48号;法定代表人:肖凌;注册资本:28,664万元人民币;经营范围: 机制糖、酒精、纸及纸制品、蔗渣浆、复合肥、焦糖色、竹浆的生产与销售,制糖设备的制造、安装及技术服务;出口本企业生产的产品,进口本企业生产、科研所需的原辅助材料、机械设备、仪器仪表及零配件;承包境外制糖行业工程及境内国际招标工程;上述境外工程所需的设备、材料出口;对外派遣实施上述境外工程所需的劳务人员;道路普通货物运输;厂房及设备租赁。公司母公司为南宁振宁资产经营有限责任公司。
    本财务报表于2012年8月15日经公司第五届董事会第四次会议批准报出。(四)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
    本公司编制的财务报表以持续经营假设为基础,根据实际发生的交易和事项,按照财政部2006年2月15日颁布的企业会计准则并基于以下重要会计政策和会计估计进行编制的。
                                                           南宁糖业股份有限公司 2012 年半年度报告全文2、遵循企业会计准则的声明
    本公司基于上述编制基础编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。3、会计期间
    自公历一月一日起至十二月三十一日止。4、记账本位币
    以人民币作为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    合并成本按在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的账面价值确定。对于吸收合并,公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量,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;资本公积不足冲减的,调整留存收益。对于控股合并,合并资产负债表中被合并方的各项资产、负债,按其账面价值计量。为进行企业合并发生的直接相关费用于发生时计入当期损益。(2)非同一控制下的企业合并
    合并成本按在购买日为取得对被购买方的控制权而付出的资产、发生或承担的债务以及发行的权益性证券的公允价值确定。取得被购买方可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。对于控股合并,合并资产负债表中按被合并方的各项资产、负债以及发行的权益性证券的公允价值确定。对于吸收合并,合并中取得被购买方可辨认资产、负债按照合并中确定的公允价值列示,合并成本大于合并中取得的各项可辨认资产、负债公允价值份额的差额,确认为商誉,商誉形成后,按规定对其进行减值测试,对于可收回金额低于账面价值部分,计提减值准备;企业合并成本小于合并中取得的各项可辨认资产、负债公允价值份额的差额,调整盈余公积和未分配利润。为进行企业合并发生的直接相关费用于发生时计入当期损益。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    (1)合并范围的确定原则
    本公司合并财务报表的编制主要是遵循母公司理论确定合并范围,具体的合并范围如下:
    ①母公司拥其半数以上权益性资本的被投资企业,包括母公司直接拥有、间接拥有、直接和间接方式合计拥有半数以上权益性资本;
    ②被母公司控制的其他被投资企业,包括:
    A通过与被投资企业的其他投资者之间的协议,持有被投资企业半数以上表决权;
    B根据章程或协议,有权控制企业的财务和经营政策;
    C有权任免公司董事会等类似权力机构的多数成员;
    D在公司董事会或类似权力机构会议上有半数以上投票权。
                                                           南宁糖业股份有限公司 2012 年半年度报告全文
    (2)合并采用的方法
    ①合并财务报表以本公司和纳入合并财务报表范围的各子公司的财务报表及其他相关资料为合并基础,按照权益法调整对子公司的长期股权投资,将本公司和纳入合并财务报表范围的各子公司之间的投资、交易及往来等全部抵销,并计算少数股东损益及少数股东权益后合并编制而成。
    ②合并时,如纳入合并范围的子公司与母公司执行的会计政策不一致时,将子公司的会计政策调整为母公司的会计政策。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法□适用 √ 不适用7、现金及现金等价物的确定标准
    列示于现金流量表中的现金是指库存现金及可以随时用于支付的银行存款,现金等价物是指持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险小的投资。期限短一般是指从购买日起,三个月内到期。8、外币业务和外币报表折算(1)外币业务
    外币交易在初始确认时,采用交易发生日的即期汇率将外币金额折算为记账本位币金额;资产负债表日按照下列方法对外币货币性项目和外币非货币性项目进行处理:
    (1)外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益。其中,与购建固定资产有关的外币借款产生的汇兑损益,按借款费用资本化的原则处理;属开办期间发生的汇兑损益计入开办费;其余计入当期财务费用。
    (2)以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。对以公允价值计量的外币非货币项目,按公允价值确定日中国人民银行公布的市场汇率中间价折算,由此产生的汇兑损益作为公允价值变动损益,计入当期损益。(2)外币财务报表的折算□适用 √ 不适用9、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
    金融资产分为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)、持有至到期投资、贷款和应收款项和可供出售金融资产四类。(2)金融工具的确认依据和计量方法
    ①金融工具的确认和终止确认
                                                           南宁糖业股份有限公司 2012 年半年度报告全文
    本公司于成为金融工具合同的一方时确认一项金融资产或金融负债。
    金融资产满足下列条件之一的,终止确认:
    A收取该金融资产现金流量的合同权利终止;
    B该金融资产已转移,且符合金融资产转移规定的终止确认条件。
    ②金融资产的计量
    A、初始确认金融资产按照公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产,相关交易费用应当直接计入当期损益;对于其他类别的金融资产,相关交易费用应当计入初始确认金额。
    B、本公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用。但是,下列情况除外:
    (a)持有至到期投资以及贷款和应收款项,采用实际利率法,按摊余成本计量。
    (b)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,以及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,按照成本计量。(3)金融资产转移的确认依据和计量方法
    金融资产转移是指将金融资产让与或交付给该金融资产发行方以外的另一方(转入方)。
    本公司已将金融资产所有权上几乎所有的风险和报酬转移各转入方的,终止确认该金融资产,收到的对价与所转移金融资产账面价值的差额确认为当期损益,同时将原在所有者权益中确认的金融资产累计利得或损失转入当期损益;保留了金融资产所有权上几乎所有的风险和报酬的,不终止确认该金融资产。
    本公司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的,分别下列情况处理:放弃了对该金融资产控制的,按终止确认的原则处理;未放弃对该金融资产控制的,按照其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。(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,终止确认该金融负债或其一部分。(5)金融资产和金融负债公允价值的确定方法
    A、存在活跃市场的金融资产,将活跃市场中的报价确定为公允价值;
    B、金融资产不存在活跃市场的,采用估值技术确定公允价值。采用估值技术得出的结果,反映估值日在公平交易中可能采用的交易价格。(6)金融资产(不含应收款项)减值准备计提
    在资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。金融资产发生减值的客观证据,包括下列各项:
    A、发行方或债务人发生严重财务困难;
    B、债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
    C、本公司出于经济或法律等方面因素的考虑,对发生困难的债务人作出让步;
    D、债务人很可能倒闭或进行其他财务重组;
    E、因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;
    F、债务人经营所处的技术、市场、经济和法律环境等发生重大不利变化,使本公司可能无法收回投资成本;
    G、权益工具投资的公允价值发生严重或非暂时性下跌;
    H、其他表明金融资产发生减值的客观证据。
                                                              南宁糖业股份有限公司 2012 年半年度报告全文(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据□适用 √ 不适用10、应收款项坏账准备的确认标准和计提方法
    应收款项坏账的确认标准:凡因债务人破产,依据法律清偿后确实无法收回的应收款项;债务人死亡,既无遗产可供清偿,又无义务承担人,确实无法收回的应收款项;债务人逾期三年未能履行偿债义务,经股东大会或董事会批准列作坏账的应收款项。(1)单项金额重大的应收款项坏账准备
    单项金额重大的判断依据或金额标准                            单项金额 100 万元以上
                                                            单独进行减值测试,如有客观证据表明已发生减值,确认
                                                            减值损失,计入当期损益;单独测试未发生减值的应收款单项金额重大并单项计提坏账准备的计提方法
                                                            项,包括在具有类似信用风险特征的应收款项组合中再进
                                                            行减值测试(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
           组合名称                                                          确定组合的依据
                                         提方法
                                                       单项金额重大(100 万元以上)并经单独测试未减值的应收款
    组合 1                       账龄分析法
                                                       项
                                                       单项金额不重大但按信用风险特征组合后该组合的风险较大
    组合 2                       账龄分析法                (账龄三年以上及预计难以收回)并经单独测试未减值的应
                                                       收款项
    组合 3                       账龄分析法                单项金额不重大并未单项计提坏账准备的应收款项组合中,采用账龄分析法计提坏账准备的:√ 适用 □ 不适用
             账龄                  应收账款计提比例(%)                       其他应收款计提比例(%)
    1 年以内(含 1 年)                                           2%                                            2%
    1-2 年                                                       3%                                            3%
    2-3 年                                                      10%                                           10%3 年以上
    3-4 年                                                      50%                                           50%
    4-5 年                                                      80%                                           80%
    5 年以上                                                    100%                                           100%组合中,采用余额百分比法计提坏账准备的:□ 适用 √ 不适用
                                                           南宁糖业股份有限公司 2012 年半年度报告全文组合中,采用其他方法计提坏账准备的:□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款单项计提坏账准备的理由:账龄在三年以上,且难以收回的应收款项坏账准备的计提方法:单独进行减值测试,如有客观证据表明已发生减值,确认减值损失,计入当期损益;单独测试未发生减值的应收款项,包括在具有类似信用风险特征的应收款项组合中再进行减值测试11、存货(1)存货的分类存货分类为:原材料、产成品、在产品、半成品、周转材料等;周转材料主要指低值易耗品、包装物等。(2)发出存货的计价方法
    □ 先进先出法   √加权平均法 □ 个别认定法 □ 其他
    发出存货的计价方法:原材料、产成品发出时均按加权平均法核算。(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存货可变现净值的确定依据及存货跌价准备的计提方法:存货的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。可变现净值的确定依据及存货跌价准备计提方法:A、存货可变现净值的确定依据:为生产而持有的材料等,用其生产的产成品的可变现净值高于成本的,该材料仍然应当按照成本计量;材料价格的下降表明产成品的可变现净值低于成本的,该材料应当按照可变现净值计量。为执行销售合同或者劳务合同而持有的存货,其可变现净值应当以合同价格为基础计算。企业持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值应当以一般销售价格为基础计算。B、存货跌价准备的计提方法:按单个存货项目的成本与可变现净值孰低法计提存货跌价准备;但对于数量繁多、单价较低的存货按存货类别计提存货跌价准备。(4)存货的盘存制度√永续盘存制 □ 定期盘存制 □ 其他本公司采用永续盘存制。(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法领用时采用一次转销法。
                                                             南宁糖业股份有限公司 2012 年半年度报告全文包装物摊销方法:一次摊销法领用时采用一次转销法。
    12、长期股权投资(1)初始投资成本确定长期股权投资的投资成本按取得方式不同分别采用如下方式确认:①企业合并形成的长期股权投资,按照下列规定确定其投资成本:A、同一控制下的企业合并,合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的投资成本。合并方以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的投资成本。为进行合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益;为进行合并发生的的债券或承担其他债务支付的手续费、佣金等,计入所发行债券及其他债务的初始计量金额;合并中发行权益性证券发生的手续费、佣金等费用,抵减权益性证券溢价收入,溢价收入不足抵减的,冲减留存收益。B、非同一控制下的企业合并,购买方在购买日按照《企业会计准则第 20 号——企业合并》确定的合并成本作为长期股权投资的投资成本。为进行合并发生的各项直接相关费用于发生时计入当期损益。②除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其投资成本:A、以支付现金取得的长期股权投资,按照实际支付的购买价款作为投资成本。投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。B、以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为投资成本。C、投资者投入的长期股权投资,按照投资合同或协议约定的价值作为投资成本,但合同或协议约定价值不公允的除外。D、通过非货币性资产交换取得的长期股权投资,其投资成本按照《企业会计准则第 7 号——非货币性资产交换》确定。E、通过债务重组取得的长期股权投资,其投资成本按照《企业会计准则第 12 号——债务重组》确定。(2)后续计量及损益确认
    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;能够对被投资单位实施控制的长期股权投资以及对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资采用成本法核算。(3)确定对被投资单位具有共同控制、重大影响的依据
    共同控制,按照合同约定对某项经济活动共有的控制,与该项经济活动相关的重要财务和生产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,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。
                                                            南宁糖业股份有限公司 2012 年半年度报告全文(4)减值测试方法及减值准备计提方法
    A、长期股权投资减值准备的确认标准:公司期末对由于市价持续下跌或被投资单位经营状况恶化等原因导致其可收回金额低于账面价值,并且这种降低的价值在可预计的未来期间内不可能恢复,应将可收回金额低于长期股权投资账面价值的差额确认为长期股权投资减值准备。长期股权投资减值准备一经计提,不予转回。
    B、长期股权投资减值准备的计提方法:年末按单个投资项目可收回金额低于账面价值的差额,计提长期投资减值准备。13、投资性房地产
    (1)投资性房地产的范围: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。
    (2)初始计量投资性房地产按照下列规定确定其成本进行初始计量。
    A、外购投资性房地产的成本,包括购买价款、相关税费和可直接归属于该资产的其他支出。
    B、自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
    C、以其他方式取得的投资性房地产的成本,按照相关会计准则的规定确定。
    (3)后续计量
    公司期末采用成本模式对投资性房地产进行后续计量,但对下列投资性房地产采用公允价值模式进行后续计量:
    A、投资性房地产所在地有活跃的房地产交易市场;
    B、公司能够从房地产交易市场上取得同类或类似房地产的市场价格及其他相关信息,从而对投资性房地产的公允价值作出合理的估计。
    (4)折旧或摊销
    采用成本模式计量的投资性房地产,采用直线法计提折旧或进行摊销。采用公允价值模式计量的投资性房地产,不计提折旧或进行摊销,以资产负债表日投资性房地产的公允价值为基础调整其账面价值,公允价值与原账面价值之间的差额计入当期损益。
    (5)减值的处理
    公司期末对采用成本模式计量的投资性房地产逐项进行检查,如果其可收回金额低于账面价值,则按单项投资性房地产可收回金额低于其账面价值的差额,计提减值准备。减值准备一经计提,不予转回。14、固定资产(1)固定资产确认条件
    (1)固定资产的确认标准:
    ① 固定资产是指同时具有下列特征的有形资产: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。
    ② 固定资产分为房屋及建筑屋、机器设备、运输工具等。
    ③ 固定资产的计价方法:固定资产按照成本进行初始计量。
    ④ 投资者投入固定资产的成本,按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。
                                                            南宁糖业股份有限公司 2012 年半年度报告全文
    ⑤ 非货币性资产交换、债务重组、企业合并和融资租赁取得的固定资产的成本,分别按照《企业会计准则第7号——非货币性资产交换》、《企业会计准则第12号——债务重组》、《企业会计准则第20号——企业合并》和《企业会计准则第21号——租赁》确定。(2)融资租入固定资产的认定依据、计价方法□ 适用 √ 不适用(3)各类固定资产的折旧方法
    除已提足折旧仍继续使用的固定资产外,对所有固定资产计提折旧。
    采用直线法计提折旧:按固定资产的原值和估计经济使用年限扣除预计净残值(预计净残值率4%或10%)计提折旧。但对已计提减值准备的固定资产在计提折旧时,按该项固定资产的账面价值,即固定资产原值减去累计折旧和已计提的减值准备以及尚可使用年限重新计算确定折旧率和折旧额。
             类别                  折旧年限(年)          残值率(%)                  年折旧率(%)
    房屋及建筑物                20-40                  3-10                     2.4~4.8
    机器设备                    8-28                    3-10                     3.43~12
    电子设备                    5-14                    3-10                     6.86~12
    运输设备                    6-12                    3-10                     8~16
    其他设备                    5-14                    3-10                     6.86~19.00
    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
    期末对固定资产进行逐项检查,如果出现市价持续下跌,或技术陈旧、损坏、长期闲置等减值迹象,固定资产的可收回金额低于账面价值的,按单项固定资产可收回金额低于其账价值的差额计提固定资产减值准备。已经计提的固定资产减值损失,在减值的固定资产处置前不予转回。(5)其他说明
    固定资产后续支出的处理:固定资产的修理与维护支出于发生时计入当期损益。固定资产的重大改建、扩建、改良及装修等发生的后续支出,在使该固定资产可能流入企业的经济利益超过了原先的估计时,予以资本化;重大改建、扩建及改良等发生的后续支出按直线法在固定资产尚可使用年限期间内计提折旧;装修支出按直线法在预计受益期间内计提折旧。
                                                           南宁糖业股份有限公司 2012 年半年度报告全文15、在建工程(1)在建工程的类别
    在建工程指企业固定资产的新建、改建、扩建,或技术改造、设备更新和大修理工程等尚未完工的工程支出。在建工程有“自营”和“出包”两种方式。自营在建工程指企业自行购买工程用料、自行施工并进行管理的工程;出包在建工程是指企业通过签订合同,由其它工程队或单位承包建造的工程。
    在建工程的计价:按实际发生的支出确定工程成本。自营工程按直接材料、直接工资、直接施工费等计量;出包工程按应付的工程价款等计量;设备安装工程按所安装设备的价值、安装费用、工程试运转等所发生的支出等确定工程成本。在建工程成本还包括应当资本化的借款费用和汇兑损益。(2)在建工程结转为固定资产的标准和时点
    建造的固定资产在达到预定可使用状态之日起,根据工程预算、造价或工程实际成本等,按估计的价值结转固定资产,次月起开始计提折旧。待办理了竣工决算手续后再按实际成本调整原来的暂估价值,但已计提的折旧额不再调整。
    购建固定资产,如发生非正常中断且中断时间较长的,其中断期间发生的借款费用不计入固定资产的成本,但如中断是使购建固定资产达到可使用状态所必需的程序,则计入固定资产的成本。(3)在建工程的减值测试方法、减值准备计提方法
    在建工程长期停建并且预计在三年内不重新开工;或所建项目无论在性能上、技术上已经落后,给公司带来的经济利益具有很大的不确定性;或其他足以证明在建工程已经发生减值的情形发生时则计提在建工程减值准备。16、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、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。企业发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。符合资本化条件的资产,包括需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。借款费用同时满足下列条件的,开始资本化:
    A、资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    B、借款费用已经发生;
    C、为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。(2)借款费用资本化期间
    为购建或者生产符合资本化条件的资产发生的借款费用,满足上述资本化条件的,在该资产达到预定可使用或者可销售状态前所发生的,计入该资产的成本。
                                                            南宁糖业股份有限公司 2012 年半年度报告全文(3)暂停资本化期间在达到预定可使用或者可销售状态后所发生的,于发生当期直接计入财务费用。(4)借款费用资本化金额的计算方法
    在资本化期间内,每一会计期间的利息(包括折价或溢价的摊销)资本化金额,按照下列方法确定:
    A、为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。
    B、为购建或者生产符合资本化条件的资产而占用了一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。17、生物资产不涉及生物资产事项18、油气资产不涉及油气资产事项19、无形资产(1)无形资产的计价方法
    无形资产在取得时按实际成本计价。
    A、外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
    B、自行开发的无形资产,其成本包括自满足无形资产确认条件后至达到预定用途前所发生的支出总额,对于以前期间已经费用化的支出不再调整。
    C、投资者投入无形资产的成本,按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。
    D、非货币性资产交换、债务重组、政府补助和企业合并取得的无形资产的成本,分别按照《企业会计准则第7号——非货币性资产交换》、《企业会计准则第12号——债务重组》、《企业会计准则第16号——政府补助》和《企业会计准则第20号——企业合并》确定。(2)使用寿命有限的无形资产的使用寿命估计情况
    无形资产在取得时分析判断其使用寿命,对有法律、规章或合同规定的,按规定年限估计该无形资产的使用寿命;对没有法律、规章或合同规定的,通过相关专家进行论证或与同行业的情况进行比较及本公司的历史经验等,以确认该无形资产为公司带来未来经济利益的期限为其使用寿命;对无法预见该无形资产为公司带来未来经济利益的期限的,将其作为使用寿命不确定的无形资产。每期末,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
                                                           南宁糖业股份有限公司 2012 年半年度报告全文(3)使用寿命不确定的无形资产的判断依据
    每期末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的使用寿命是有限的,按照有关使用寿命有限无形资产的处理原则进行处理,并按会计估计变更进行处理。(4)无形资产减值准备的计提
    当有迹象表明无形资产的可收回金额低于账面价值时,在资产负债表日对无形资产进行减值测试。如果测试结果表明无形资产的可收回金额低于其账面价值,则将账面价值减记至可收回金额,将减记的金额确认为资产减值损失并计入当期损益,同时计提相应的无形资产减值准备。已经计提的资产减值损失,在减值的无形资产处置前不予转回。
    无形资产减值准备按单项资产计提。(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
    本公司内部研究开发项目支出根据其性质及研发活动最终形成无形资产是否具有较大不确定性,分为研究阶段支出和开发阶段支出。研究阶段是指为获得新的技术和知识等进行的有计划的调查,是为进一步的开发活动进行资料及相关方面的准备,在本阶段不形成成果,研究阶段的支出,于发生时计入当期损益;开发阶段是指在研究阶段所获取的成果或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。(6)内部研究开发项目支出的核算
    开发阶段的支出,同时满足下列条件的,确认为无形资产:
    A、完成该无形资产以使其能够使用或出售在技术上具有可行性;
    B、具有完成该无形资产并使用或出售的意图;
    C、运用该无形资产生产的产品存在市场或无形资产自身存在市场;
    D、有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    E、归属于该无形资产开发阶段的支出能够可靠地计量。
    不满足上述条件的开发阶段的支出,于发生时计入当期损益。前期已计入损益的开发支出不在以后期间确认为资产。已资本化的开发阶段的支出在资产负债表上列示为开发支出,自该项目达到预定可使用状态之日起转为无形资产。20、长期待摊费用摊销方法
    (1)长期待摊费用指应由本期和以后各期负担的分摊期限在一年以上的各项费用;
    (2)长期待摊费用在取得时按照实际成本计价,按项目的受益期平均摊销。对于在以后会计期间已无法带来预期经济利益的长期待摊费用,本公司对其尚未摊销的摊余价值全部转入当期损益。21、附回购条件的资产转让公司不涉及该事项22、预计负债
                                                           南宁糖业股份有限公司 2012 年半年度报告全文(1)预计负债的确认标准本公司除将当同时满足下列条件的与或有事项相关的义务确认为预计负债外,不确认或有资产及或有负债:①本义务是本公司承担的现时义务;②履行本义务很可能导致经济利益流出本公司;③本义务的金额能够可靠地计量。(2)预计负债的计量方法本公司确认的预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量。在每个资产负债表日,本公司对预计负债的账面价值进行复核。若有确凿证据表明本账面价值不能真实反映当前最佳估计数的,本公司将按照当前最佳估计数对本账面价值进行调整。23、股份支付及权益工具公司未涉及该事项(1)股份支付的种类公司未涉及该事项(2)权益工具公允价值的确定方法公司未涉及该事项(3)确认可行权权益工具最佳估计的依据公司未涉及该事项(4)实施、修改、终止股份支付计划的相关会计处理公司未涉及该事项24、回购本公司股份公司未涉及该事项25、收入(1)销售商品收入确认时间的具体判断标准销售商品收入同时满足下列条件的,予以确认:A、企业已将商品所有权上的主要风险和报酬转移给购货方;B、企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;C、收入的金额能够可靠地计量;D、相关的经济利益很可能流入企业;E、相关的已发生或将发生的成本能够可靠地计量。
                                                           南宁糖业股份有限公司 2012 年半年度报告全文(2)确认让渡资产使用权收入的依据让渡资产使用权:让渡资产使用权收入同时满足下列条件的,予以确认:A、相关的经济利益很可能流入企业;B、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
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务的收入。在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
    A、已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本。
    B、已经发生的劳务成本预计不能够得到补偿的,应当将已经发生的劳务成本计入当期损益,不确认提供劳务收入。26、政府补助(1)类型
    公司将从政府无偿取得货币性资产或非货币性资产,但不包括政府作为企业所有者投入的资本作为政府补助核算。政府补助分为与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法
    与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。按照名义金额计量的政府补助,直接计入当期损益。
    与收益相关的政府补助,分别下列情况处理:
    A、用于补偿企业以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益。
    B、用于补偿企业已发生的相关费用或损失的,直接计入当期损益。27、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
    公司所得税采用资产负债表债务法进行会计处理。公司资产、负债的账面价值与其计税基础存在差异的,确认所产生的递延所得税资产或递延所得税负债。
    期末对于当期和以前期间形成的当期所得税负债(或资产),按照税法规定计算预期应交纳(或返还)的所得税金额。公司当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:
    (1)企业合并;
    (2)直接在所有者权益中确认的交易或者事项。(2)确认递延所得税负债的依据
    期末对于当期和以前期间形成的当期所得税负债,按照税法规定计算预期应交纳的所得税金额。公司当期所得税和递延所得税作为所得税费用当期损益,但不包括下列情况产生的所得税:
    (1)企业合并;
    (2)直接在所有者权益中确认的交易或者事项。
                                         南宁糖业股份有限公司 2012 年半年度报告全文28、经营租赁、融资租赁(1)经营租赁会计处理公司不涉及该事项(2)融资租赁会计处理公司不涉及该事项29、持有待售资产(1)持有待售资产确认标准公司不涉及该事项(2)持有待售资产的会计处理方法公司不涉及该事项30、资产证券化业务公司不涉及该事项31、套期会计公司不涉及该事项32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否 □ 不适用(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否 □ 不适用(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否 □ 不适用33、前期会计差错更正本报告期是否发现前期会计差错
                                                             南宁糖业股份有限公司 2012 年半年度报告全文□ 是 √ 否 □ 不适用(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否 □ 不适用(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否 □ 不适用34、其他主要会计政策、会计估计和财务报表编制方法
    1、应付职工薪酬
    (1)应付职工薪酬核算范围
    职工薪酬是指本公司为获得职工提供的服务而给予各种形式的报酬以及其他相关支出,具体包括:
    ①职工工资、奖金、津贴和补贴;
    ②职工福利费;
    ③医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费;
    ④住房公积金;
    ⑤工会经费和职工教育经费;
    ⑥非货币性福利;
    ⑦因解除与职工的劳动关系给予的补偿;
    ⑧其他与获得职工提供的服务相关的支出。
    (2)应付职工薪酬核算方法
    ①在职工为本公司提供服务的会计期间,本公司将应付的职工薪酬确认为负债,除因解除与职工的劳动关系给予的补偿外,根据职工提供服务的受益对象分别下列情况处理:
    A、应由生产产品、提供劳务负担的职工薪酬,计入产品成本或劳务成本;
    B、应由在建工程、无形资产负担的职工薪酬,计入建造固定资产或无形资产成本;
    C、上述A和B之外的其他职工薪酬,计入当期损益。
    ②对于为职工缴纳的医疗保险费、养老保险费、失业保险费、工伤保险费、生育保险费等社会保险费和住房公积金以及工会经费,本公司在职工提供服务的会计期间,按照国家规定的基数和比例计算。
    ③本公司以生产的产品作为非货币性福利提供给职工的,按照本产品的成本确定应付职工薪酬金额;以外购商品作为非货币性福利提供给职工的,按照本商品的公允价值确定应付职工薪酬金额。
    本公司无偿向职工提供住房等资产使用的,根据受益对象将住房每期应计提的折旧计入相关资产成本或费用;本公司租赁住房等资产供职工无偿使用的,根据受益对象,将每期应付的租金计入相关资产成本或费用;本公司提供给职工整体使用的资产应计提的折旧、应付的租金,根据受益对象分期计入相关资产成本或费用;难以认定受益对象的,直接计入管理费用。
    ④本公司在职工劳动合同到期之前解除与职工的劳动关系,或者为鼓励职工自愿接受裁减而提出给予补偿的建议,如果同时满足下列条件,则确认因解除与职工的劳动关系给予补偿而产生的预计负债,同时计入当期损益:
    A、本公司已经制定正式的解除劳动关系计划或提出自愿裁减建议,并即将实施;
    B、本公司不能单方面撤回解除劳动关系计划或裁减建议。
    2、或有事项
    (1)或有事项是指过去的交易或者事项形成的、其结果须由某些未来事项的发生或不发生才能决定的不确定事项,包括未决诉讼或仲裁、债务担保、产品质量保证(含产品安全保证)、承诺、亏损合同、重组义务、商业承兑汇
                                                             南宁糖业股份有限公司 2012 年半年度报告全文票背书转让或贴现等。
    (2)本公司除将当同时满足下列条件的与或有事项相关的义务确认为预计负债外,不确认或有资产及或有负债:
    ①本义务是本公司承担的现时义务;
    ②履行本义务很可能导致经济利益流出本公司;
    ③本义务的金额能够可靠地计量。
    (3)本公司确认的预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量。在每个资产负债表日,本公司对预计负债的账面价值进行复核。若有确凿证据表明本账面价值不能真实反映当前最佳估计数的,本公司将按照当前最佳估计数对本账面价值进行调整。
    3、所得税费用
    (1)所得税包括以本公司应纳税所得额为基础的各种境内税额。
    (2)在取得资产、承担负债时,本公司按照国家税法规定确定相关资产、负债的计税基础。如果资产的账面价值大于其计税基础或者负债的账面价值小于其计税基础,则将此差异作为应纳税暂时性差异;如果资产的账面价值小于其计税基础或者负债的账面价值大于其计税基础,则将此差异作为可抵扣暂时性差异。
    (3)除下列交易中产生的递延所得税负债以外,本公司确认所有应纳税暂时性差异产生的递延所得税负债:
    ①商誉的初始确认;
    ②同时具有下列特征的交易中产生的资产或负债的初始确认:
    A、本项交易不是企业合并;
    B、交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    除非本公司能够控制与子公司、联营企业及合营企业的投资相关的应纳税暂时性差异转回的时间以及本暂时性差异在可预见的未来很可能不会转回,本公司将确认其产生的递延所得税负债。
    (4)本公司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,确认由可抵扣暂时性差异产生的递延所得税资产,但不确认同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产:
    ①本项交易不是企业合并;
    ②交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,本公司将确认以前期间未确认的递延所得税资产。
    若与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异在可预见的未来很可能转回且未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额,本公司将确认与此差异相应的递延所得税资产。
    (5)资产负债表日,本公司按照税法规定计算的预期应交纳(或返还)的所得税金额计量当期和以前期间形成的当期所得税负债(或资产);按照预期收回本资产或清偿本负债期间的适用税率计量递延所得税资产和递延所得税负债。
    如果适用税率发生变化,本公司对已确认的递延所得税资产和递延所得税负债将进行重新计量。除直接在所有者权益中确认的交易或者事项产生的递延所得税资产和递延所得税负债以外,本公司将税率变化产生的影响数计入变化当期的所得税费用。
    在每个资产负债表日,本公司将对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,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,减记的金额应当转回。
    (6)本公司将除企业合并及直接在所有者权益中确认的交易或者事项外的当期所得税和递延所得税作为计入利润表的所得税费用或收益。
    4、利润分配方法
    (1)公司缴纳所得税后的利润,应按以下顺序分配:
    ① 弥补上一年亏损;
    ② 按弥补亏损后的利润10%提取法定公积金;
    ③ 提取任意公积金;
    ④ 分配普通股股利。
    (2)盈余公积金:盈余公积金分为法定公积金和任意公积金:
                                                             南宁糖业股份有限公司 2012 年半年度报告全文
    ①公司分配当年税后利润时,提取利润的百分之十列入公司法定公积金,法定公积金累计额为公司注册资本的百分之五十以上时,可不再提取;
    ②公司在从税后利润中提取法定公积金后,经股东大会决议,提取任意公积金。
    法定公积金累计额为公司注册资本的百分之五十以上时,可不再提取。公司在提取法定公积金后,是否提取任意公积金由股东大会决定。公司不在弥补亏损和提取法定公积金之前向股东分配利润。(五)税项1、公司主要税种和税率
                 税   种                              计税依据                           税率
    增值税                                 当期销项税额-当期进项税额          17%或 7%
    消费税                                 按酒精销售额计提                    5%
    营业税                                 按营业额计缴                        5%或 3%
    城市维护建设税                         按应缴流转税计缴                    7%或 5%
    企业所得税                             按应纳税所得额计缴                  25%
    教育费附加                             按应缴流转税计缴                    3%
    地方教育费附加                         按应缴流转税计缴                    2%各分公司、分厂执行的所得税税率
    本公司下属子公司南宁云鸥物流有限责任公司、南宁美时纸业有限公司、南宁天然纸业有限公司、南宁侨虹新材料有限责任公司、广西南蒲纸业有限公司、广西舒雅护理用品有限公司、广西侨旺纸模制品有限责任公司、南宁美恒安兴纸业有限公司报告期内适用的企业所得税税率为25%。2、税收优惠及批文
    根据桂政发[2008]61号《广西壮族自治区人民政府关于促进广西北部湾经济区开放开发的若干政策规定的通知》,从2008年1月1日起至2012年12月31日止,经济区内从事轻工食品行业的企业,免征自用土地的城镇土地使用税和自用房产的房产税或城市房地产税。本公司所属的糖厂2011年度免征自用土地的城镇土地使用税和自用房产的房产税。
    根据《财政部、国家税务总局关于以农林剩余物为原料的综合利用产品增值税政策的通知》(财税[2009]148号),自2009年1月1日起至2010年12月31日,对纳税人销售的以三剩物、次小薪材、农作物秸杆、蔗渣等4类农林剩余物为原料自产的综合利用产品由税务机关实行增值税即征即退办法,具体退税比例2009年为100%,2010年为80%。根据南宁市江南区国家税务局南江国税函[2010]12号文《关于南宁糖业股份有限公司综合利用产品享受增值税即征即退政策问题的函》,本公司以蔗渣为原料生产的纸张产品被认定为实行增值税即征即退的综合利用产品,报告期内本公司享受增值税即征即退的政策并已收到2009年度及2010年度退税款34,201,505.98元。
    根据《财政部 国家税务总局关于调整完善资源综合利用产品及劳务增值税政策的通知》(财税[2011]115号),自2011年1月1日起,对销售自产的以蔗渣为原料生产的蔗渣浆、蔗渣刨花板及各类纸制品货物实行增值税即征即退50%的政策,货物的生产原料中蔗渣所占比重不低于70%。
    本公司以蔗渣为原料生产的纸张产品被认定为实行增值税即征即退的综合利用产品,本公司以蔗渣为原料生产的蔗渣浆产品的综合利用认定工作正在进行中,具体退税办法和退税金额尚需主管税务机关核定。
                               南宁糖业股份有限公司 2012 年半年度报告全文3、其他说明□ 适用 √ 不适用(六)企业合并及合并财务报表1、子公司情况
                                                                                                                                      南宁糖业股份有限公司 2012 年半年度报告全文(1)通过设立或投资等方式取得的子公司
                                                                                                                                                                          单位: 元
                                                                                                                                                                          从母公司所
                                                                                                                                                                          有者权益冲
                                                                                                                                                                          减子公司少
                                                                                                                                                                          数股东分担
                                                                                                    实质上构成                                               少数股东权
                                                                                                                                                                          的本期亏损
                                                                                     期末实际投 对子公司净 持股比例 表决权比例 是否合并报 少数股东权 益中用于冲
    子公司全称 子公司类型     注册地      业务性质   注册资本        币种    经营范围                                                                                         超过少数股
                                                                                       资额         投资的其他   (%)      (%)           表         益        减少数股东
                                                                                                                                                                          东在该子公
                                                                                                     项目余额                                                损益的金额
                                                                                                                                                                          司年初所有
                                                                                                                                                                          者权益中所
                                                                                                                                                                          享有份额后
                                                                                                                                                                            的余额
                                                                        开发、生产南宁侨虹新
                        南宁华侨投               203,609,911            新型超级吸 102,083,059                                                 77,420,540. 24,351,401.
    材料有限责 控股                      工业                      CNY                                               50.14%   50.14% 是
                        资区                             .71            水材料及其            .59                                                       49           89任公司
                                                                        他相关产品
                                                                        生产、销售
                                                                        纸、卫生巾、
                                                                        纸尿片广西舒雅护
                        南宁华侨投               61,947,000.            (裤)、卫生 42,676,200.                                               3,505,401.7 16,199,302.
    理用品有限 控股                      工业                      CNY                                               68.89%   68.89% 是
                        资区                             00             消毒液、痛            00                                                         2           72公司
                                                                        经脐、止痒
                                                                        等护理型产
                                                                        品
                                                                                                                南宁糖业股份有限公司 2012 年半年度报告全文
    广西南蒲纸          广西南宁市          9,658,900.0         生产销售机       3,953,278.5                                 -14,580,437 20,751,050.
             控股                工业                 CNY                                  49.84%   49.84% 是
    业有限公司          邕宁区                       0          制纸、纸制品              6                                          .92           04南宁美时纸
                    南宁市亭洪          187,500,000         高档纸及纸板 95,627,073.                                     32,671,684. 59,205,309.
    业有限责任 控股                  工业                 CNY                                    51%      51% 是
                    路 48 号                    .00         的生产销售               15                                          66            89公司
    南宁美恒安                                                  文化用纸及纸
                    南宁市邕宁          40,000,000.                          20,400,000.                                 14,064,393. 5,712,006.3
    兴纸业有限 控股                  工业                 CNY   制品加工、生产                   51%      51% 是
                    县蒲庙镇                    00                                   00                                          68             2
    公司                                                        和销售
                                                            生活用纸及
                                                            纸制品的加
                                                            工、生产和
    南宁天然纸          南宁华侨投          114,031,800                          103,531,800                                               10,611,863.
             控股                工业                 CNY   销售;卫生                     90.79%   90.79% 是            -389,643.87
    业有限公司          资区                        .00                                  .00                                                       88
                                                            保健制品、
                                                            文化纸的制
                                                            造和销售
                                                            道路货物运
                                                            输、吊装搬
                                                            运装卸;销南宁云鸥物
                    南宁市亭洪          25,700,000.         售文化用         20,000,000.                                 1,433,639.0
    流有限责任 控股                  运输                 CNY                                  95.24%   95.24% 是
                    路 48 号                    00          纸、食糖、               00                                           8公司
                                                            机械设备、
                                                            仪器仪表、
                                                            仓储等
                                                            研制、生产、广西侨旺纸
                    南宁市南宁          17,000,000.         销售以蔗渣浆 9,000,000.0                                     11,758,921.
    模制品有限 控股                  工业                 CNY                                  52.94%   52.94% 是
                    经济开发区                  00          为主的一次性              0                                          75责任公司
                                                            纸模制品
                                                           南宁糖业股份有限公司 2012 年半年度报告全文通过设立或投资等方式取得的子公司的其他说明:上述子公司全部纳入合并报表范围。(2)通过同一控制下企业合并取得的子公司无通过同一控制下企业合并取得的子公司的其他说明:无(3)通过非同一控制下企业合并取得的子公司无通过非同一控制下企业合并取得的子公司的其他说明:无2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体□ 适用 √ 不适用3、合并范围发生变更的说明□ 适用 √ 不适用4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体无5、报告期内发生的同一控制下企业合并无6、报告期内发生的非同一控制下企业合并无7、报告期内出售丧失控制权的股权而减少子公司无8、报告期内发生的反向购买无9、本报告期发生的吸收合并无
                                                              南宁糖业股份有限公司 2012 年半年度报告全文10、境外经营实体主要报表项目的折算汇率无(七)合并财务报表主要项目注释1、货币资金
                                                                                                  单位: 元
                                          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:                         --             --         391,902.09       --              --            309,333.41
    人民币                        --             --         391,902.09       --              --            309,333.41
    银行存款:                    --             --      610,488,864.42      --              --         970,327,356.04
    人民币                        --             --      609,564,686.59      --              --         970,249,853.20
    USD                           146,105.59 6.3248         924,093.51       12,286.90       6.3009          77,418.52
    EUR                                   10.33 8.1626           84.32             10.33     8.1626               84.32
    其他货币资金:                --             --            1,132.25      --              --           4,003,726.18
    人民币                        --             --              59.67       --              --           4,002,670.78
    USD                                169.58 6.3248           1,072.58           167.50     6.3009           1,055.40
    合计                          --             --      610,881,898.76      --              --         974,640,415.63如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明:无2、交易性金融资产(1)交易性金融资产无(2)变现有限制的交易性金融资产无(3)套期工具及相关套期交易的说明无3、应收票据(1)应收票据的分类
                                                                                                  单位: 元
                                                                 南宁糖业股份有限公司 2012 年半年度报告全文
                    种类                                    期末数                                  期初数
    银行承兑汇票                                                         33,797,039.90                           11,645,429.84商业承兑汇票
    合计                                                                 33,797,039.90                           11,645,429.84(2)期末已质押的应收票据情况无(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况无公司已经背书给其他方但尚未到期的票据无已贴现或质押的商业承兑票据的说明:无4、应收股利无5、应收利息(1)应收利息无(2)逾期利息无(3)应收利息的说明无6、应收账款(1)应收账款按种类披露
                                                                                                          单位: 元
                                          期末数                                               期初数
         种类                 账面余额                坏账准备               账面余额                   坏账准备
                           金额      比例(%)       金额    比例(%)       金额        比例(%)       金额        比例(%)
                                                                        南宁糖业股份有限公司 2012 年半年度报告全文
    单项金额重大并单项计    1,048,182.0                  1,048,182.0             1,048,182
                                         0.24%                      100%                    0.19% 1,048,182.07              100%
    提坏账准备的应收账款                7                          7                   .07按组合计提坏账准备的应收账款组合 1:单项金额重大
    (100 万元以上)并经单 407,383,22                    12,791,445.             540,517,6                10,869,282.2
                                         92.12%                    3.14%                   95.92%                          2.01%
    独测试未减值的应收款              0.29                       63                  61.51                          3项组合 2:单项金额不重大但按信用风险特征组合
                                                                             844,575.8
    后该组合的风险较大(账 851,681.65        0.19% 542,812.72          63.73%                   0.15%      486,257.41      57.57%
                                                                                       7龄三年以上及预计难以收回)组合 3:单项金额不重大
                        30,778,613.                                          18,922,94
    并未单项计提坏账准备                     6.96% 872,202.92          2.83%                    3.36%      605,163.61           3.2%
                                   90                                             1.05的应收款项
                            439,013,51               14,206,461.             560,285,1                11,960,703.2
    组合小计                                 99.27%                    3.24%                   99.42%                          2.13%
                                  5.84                       27                  78.43                          5单项金额虽不重大但单
                        2,192,374.0                  2,192,374.0             2,192,374
    项计提坏账准备的应收                          0.5%                  100%                    0.39% 2,192,374.08              100%
                                    8                          8                   .08账款
                            442,254,07               17,447,017.             563,525,7                15,201,259.4
    合计                                     --                        --                       --                         --
                                  1.99                       42                  34.58                          0
    应收账款种类的说明:
    A、单项金额重大的判断依据或金额标准:单项金额100万元以上;单项金额重大并单项计提坏账准备的计提方法:单独进行减值测试,如有客观证据表明已发生减值,确认减值损失,计入当期损益;单独测试未发生减值的应收款项,包括在具有类似信用风险特征的应收款项组合中再进行减值测试;
    B、按组合计提坏账准备应收款项:组合1:单项金额重大(100万元以上)并经单独测试未减值的应收款项;组合2:单项金额不重大但按信用风险特征组合后该组合的风险较大(账龄三年以上及预计难以收回)并经单独测试未减值的应收款项;组合3:单项金额不重大并未单项计提坏账准备的应收款项;
    C、单项金额虽不重大但单项计提坏账准备的应收账款:账龄在三年以上,且难以收回的应收款项;坏账准备的计提方法:单独进行减值测试,如有客观证据表明已发生减值,确认减值损失,计入当期损益;单独测试未发生减值的应收款项,包括在具有类似信用风险特征的应收款项组合中再进行减值测试。期末单项金额重大并单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                              单位: 元
             应收账款内容                     账面余额             坏账准备                计提比例             计提理由
    北京科艺嘉宁投资咨询有限公司                    1,048,182.07            1,048,182.07                  100% 无法收回
                 合计                           1,048,182.07            1,048,182.07             --组合中,采用账龄分析法计提坏账准备的应收账款:√ 适用 □ 不适用
                                                                                                              单位: 元
                                                                      南宁糖业股份有限公司 2012 年半年度报告全文
                                              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:                      --                  --           --                   --                --             --
                         422,095,843.67        96.15%      12,954,394.83      551,286,075.44        98.39%      11,025,721.52
    1 年以内小计             422,095,843.67        96.15%      12,954,394.83      551,286,075.44        98.39%      11,025,721.52
    1至2年                    12,819,219.12          2.92%        384,576.58        5,238,976.68         0.94%        157,169.28
    2至3年                     3,246,771.40          0.74%        324,676.94        2,915,550.44         0.52%        291,555.04
    3 年以上                    851,681.65           0.19%        542,812.73         844,575.87          0.15%        486,257.41
    3至4年                      632,025.04           0.14%        366,012.53         631,344.31          0.11%        315,672.16
    4至5年                      219,656.61           0.05%        176,800.20         213,231.56          0.04%        170,585.255 年以上
    合计                     439,013,515.84         --         14,206,461.07      560,285,178.43        --          11,960,703.25组合中,采用余额百分比法计提坏账准备的应收账款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                             单位: 元
       应收账款内容               账面余额               坏账准备                计提比例                    计提理由石家庄惠普卫生用品有
                                       819,421.99             819,421.99                       100% 无法收回限公司
    云南鼎华实业有限公司                   657,535.21             657,535.21                       100% 无法收回
    张绍旺                                 149,824.02             149,824.02                       100% 无法收回云南恒盛经贸有限责任
                                       142,878.93             142,878.93                       100% 无法收回公司
    衡阳东城纸品批发部                     130,858.33             130,858.33                       100% 无法收回
    方杰熊                                      46,011.11             46,011.11                    100% 无法收回
    深圳市鲜花商贸有限公司                    41,873.50               41,873.50                    100% 无法收回杭州花海工贸发展有限
                                          41,234.17               41,234.17                    100% 无法收回公司遵义市新祥泰贸易有限
                                          35,676.41               35,676.41                    100% 无法收回责任公司深圳市鑫均乐贸易有限
                                          34,012.76               34,012.76                    100% 无法收回公司
                                                              南宁糖业股份有限公司 2012 年半年度报告全文
    张桂生                                 23,687.03          23,687.03                 100% 无法收回
    包凯歌                                 21,021.92          21,021.92                 100% 无法收回杭州原创广告设计有限
                                       11,683.00          11,683.00                 100% 无法收回公司上海北翼集团勤丰有限
                                        9,192.20           9,192.20                 100% 无法收回责任公司沈阳北方金信商贸有限
                                        7,722.62           7,722.62                 100% 无法收回公司
    贵州省遵义市贵客隆商行                  4,486.37           4,486.37                 100% 无法收回
    兴安小苏纸品专卖店                      4,475.13           4,475.13                 100% 无法收回
    河池民族日化百货商行                    4,266.44           4,266.44                 100% 无法收回
    江西萍乡市华东贸易商行                  3,922.14           3,922.14                 100% 无法收回
    覃文庆                                  2,590.80           2,590.80                 100% 无法收回
           合计                   2,192,374.08       2,192,374.08                   100%            --(2)本报告期转回或收回的应收账款情况无(3)本报告期实际核销的应收账款情况无(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(5)应收账款中金额前五名单位情况
                                                                                                单位: 元
                                                                                           占应收账款总额的比例
         单位名称            与本公司关系          金额                      年限
                                                                                                    (%)广西鼎华商业股份有限
                         第三方                    267,710,000.00 1 年以内                                 60.53%公司
    南宁同欢商贸有限公司 第三方                         38,687,600.00 1 年以内                                     8.75%广西安亿达商贸有限公
                         第三方                     17,730,000.00 1 年以内                                     4.01%司
    南宁联元糖业有限公司 第三方                         11,820,000.00 1 年以内                                     2.67%
    广西糖好商贸有限公司 第三方                         11,820,000.00 1 年以内                                     2.67%
           合计                   --               347,767,600.00             --                           78.64%
                                                                             南宁糖业股份有限公司 2012 年半年度报告全文(6)应收关联方账款情况
                                                                                                                     单位: 元
           单位名称                         与本公司关系                           金额                  占应收账款总额的比例(%)
                               公司董事陈思益先生(2011 年
    南宁市八鲤建材有限公司         11 月 16 日起任公司董事)任                                2,393,055.02                               0.54%
                               该公司法定代表人
             合计                                --                                       2,393,055.02                               0.54%(7)终止确认的应收款项情况□ 适用 √ 不适用(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额□ 适用 √ 不适用7、其他应收款(1)其他应收款按种类披露
                                                                                                                     单位: 元
                                                 期末数                                                  期初数
           种类                  账面余额                    坏账准备                     账面余额                   坏账准备
                              金额          比例(%)        金额          比例(%)      金额          比例(%)       金额          比例(%)单项金额重大并单项计
    提坏账准备的其他应收                 0.00                         0.00                       0.00                        0.00款按组合计提坏账准备的其他应收款组合 1:单项金额重大(100
                           26,464,161.7                                            15,359,762.6
    万元以上)并经单独测试未                      71.93%   530,796.36          2.01%                      52.81%      307,195.25           2%
                                       5                                                       4减值的应收款项组合 2:单项金额不重大但按信用风险特征组合
    后该组合的风险较大          834,424.42         2.27%   688,415.42          82.5%    651,927.04         2.24%      394,663.62     60.54%(账龄三年以上及预计难以收回)组合 3:单项金额不重大
                                                                                   12,932,953.0
    并未单项计提坏账准备 9,353,243.52             25.42%   276,625.92          2.96%                      44.47%      373,718.23         2.89%
                                                                                               9的应收款项
                           36,651,829.6                                            28,944,642.7
    组合小计                                      99.62% 1,495,837.70          4.08%                      99.52%   1,075,577.10          3.72%
                                       9                                                       7
                                                                            南宁糖业股份有限公司 2012 年半年度报告全文单项金额虽不重大但单
    项计提坏账准备的其他      139,534.79       0.38%     139,534.79        100%       139,534.79     0.48%        139,534.79         100%应收款
                         36,791,364.4                                           29,084,177.5
    合计                                        --      1,635,372.49       --                        --          1,215,111.89        --
                                   8                                                      6其他应收款种类的说明:A、单项金额重大的判断依据或金额标准:单项金额100万元以上;单项金额重大并单项计提坏账准备的计提方法:单独进行减值测试,如有客观证据表明已发生减值,确认减值损失,计入当期损益;单独测试未发生减值的应收款项,包括在具有类似信用风险特征的应收款项组合中再进行减值测试;B、按组合计提坏账准备应收款项:组合1:单项金额重大(100万元以上)并经单独测试未减值的应收款项;组合2:单项金额不重大但按信用风险特征组合后该组合的风险较大(账龄三年以上及预计难以收回)并经单独测试未减值的应收款项;组合3:单项金额不重大并未单项计提坏账准备的应收款项;C、单项金额虽不重大但单项计提坏账准备的应收账款:账龄在三年以上,且难以收回的应收款项;坏账准备的计提方法:单独进行减值测试,如有客观证据表明已发生减值,确认减值损失,计入当期损益;单独测试未发生减值的应收款项,包括在具有类似信用风险特征的应收款项组合中再进行减值测试。期末单项金额重大并单项计提坏账准备的其他应收款:□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                                 单位: 元
                                                 期末                                                  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:
                                 35,137,743.86 95.87%               702,984.70        27,702,381.96 95.71%              532,578.94
    1 年以内小计                     35,137,743.86 95.87%               702,984.70        27,702,381.96 95.71%              532,578.94
    1至2年                             336,122.18       0.92%            10,083.67           273,112.00   0.94%                  8,193.36
    2至3年                             343,539.23       0.94%            94,353.92           317,221.77    1.1%                 31,722.18
    3 年以上                           834,424.42       2.28%           688,415.42           651,927.04   0.02%             503,082.62
    3至4年                             442,502.19       1.21%           315,335.21           260,004.81    0.9%             130,002.41
    4至5年                                  94,210.09   0.26%            75,368.07            94,210.09   0.33%                 75,368.07
    5 年以上                           297,712.14       0.81%           297,712.14           297,712.14   1.03%             297,712.14
    合计                             36,651,829.69       --            1,495,837.70       28,944,642.77    --             1,075,577.10组合中,采用余额百分比法计提坏账准备的其他应收款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款
                                                                   南宁糖业股份有限公司 2012 年半年度报告全文√ 适用 □ 不适用
                                                                                                   单位: 元
    其他应收款内容        账面余额                 坏账准备                  计提比例              计提理由澄海市金奇利实业有限
                                 79,096.57                    79,096.57                  100% 无法收回公司福建腾荣达制浆有限公
                                 43,081.84                    43,081.84                  100% 无法收回司
    SYMRISE     LTMTTED
                                 17,356.38                    17,356.38                  100% 无法收回公司
          合计                  139,534.79                  139,534.79                   100%            --(2)本报告期转回或收回的其他应收款情况□ 适用 √ 不适用(3)本报告期实际核销的其他应收款情况□ 适用 √ 不适用(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √不适用(5)金额较大的其他应收款的性质或内容
                                                                                                   单位: 元
          单位名称                    金额                    款项的性质或内容        占其他应收款总额的比例(%)
                                                            待收回的代蔗农支付肥
    广西壮禾生物工程有限公司                 13,034,000.00                                                         35.43%
                                                            料款
                                                            待收回的代蔗农支付租
    蔗农种蔗租金及管理费                         2,728,759.64                                                       7.42%
                                                            金及管理费
    广东中山市农丰农用化工有                                    待收回的代蔗农支付农
                                             2,373,142.00                                                       6.45%
    限公司                                                      用物资款
                                                            待收回的代蔗农支付农
    广西南宁红象农资有限公司                     1,267,500.00                                                       3.45%
                                                            用物资款
                                                            待收回的代蔗农支付农
    广西建垦物资供销有限公司                      741,000.00                                                        2.01%
                                                            用物资款
            合计                         20,144,401.64                 --                                      54.75%(6)其他应收款金额前五名单位情况
                                                                                                   单位: 元
                                                                     南宁糖业股份有限公司 2012 年半年度报告全文
                                                                                                      占其他应收款总额的比
        单位名称           与本公司关系                    金额                     年限
                                                                                                              例(%)广西壮禾生物工程有限
                       第三方                              13,034,000.00 1 年以内                                      35.43%公司
    蔗农种蔗租金及管理费 第三方                                 2,728,759.64 1 年以内                                          7.42%广东中山市农丰农用化
                       第三方                               2,373,142.00 1 年以内                                          6.45%工有限公司广西南宁红象农资有限
                       第三方                               1,267,500.00 1 年以内                                          3.45%公司广西建垦物资供销有限
                       第三方                                 741,000.00 1 年以内                                          2.01%公司
           合计                   --                       20,144,401.64             --                                54.75%(7)其他应收关联方账款情况□ 适用 √ 不适用(8)终止确认的其他应收款项情况□ 适用 √ 不适用(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额□ 适用 √ 不适用8、预付款项(1)预付款项按账龄列示
                                                                                                            单位: 元
                                       期末数                                                    期初数
       账龄
                                金额                      比例(%)                       金额                     比例(%)
    1 年以内                                 292,701,592.37      94.92%                               217,832,480.07       95.48%
    1至2年                                     6,765,992.39       2.19%                                 3,936,775.20           1.73%
    2至3年                                     2,105,697.17       0.68%                                 5,873,500.25           2.57%
    3 年以上                                   6,786,066.45           2.2%                               506,550.15            0.22%
    合计                                     308,359,348.38      --                                   228,149,305.67       --预付款项账龄的说明:无(2)预付款项金额前五名单位情况
                                                                                                            单位: 元
                                                                    南宁糖业股份有限公司 2012 年半年度报告全文
         单位名称           与本公司关系                  金额                     时间                     未结算原因蔗农化肥、农资、蔗种
                       非关联方                          143,679,175.84 2012 年 03 月 15 日            预付农资预付款广西伏特电气工程有限
                       非关联方                             9,547,395.70 2012 年 01 月 10 日           预付货款公司东莞恒威新能源环境技
                       非关联方                             6,840,000.00 2012 年 03 月 21 日           预付货款术有限公司广西十六冶广宇建筑有
                       非关联方                             4,304,455.20 2012 年 02 月 21 日           预付货款限公司
    遂溪中金有限公司       非关联方                             2,663,300.00 2012 年 05 月 16 日           预付货款
    合计                              --                     167,034,326.74                --                          --预付款项主要单位的说明:预付款项的单位为本公司供货商。(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(4)预付款项的说明无9、存货(1)存货分类
                                                                                                            单位: 元
                                        期末数                                                     期初数
         项目
                       账面余额         跌价准备         账面价值           账面余额           跌价准备            账面价值
    原材料                 186,817,057.70       56,067.34   186,760,990.36    183,508,745.78       1,287,879.55       182,220,866.23
    在产品                  13,215,170.22                    13,215,170.22     25,651,341.55                           25,651,341.55
    库存商品               428,138,951.14      983,989.68   427,154,961.46     56,771,452.31       1,123,922.01        55,647,530.30
    周转材料                 8,883,940.73                     8,883,940.73消耗性生物资产
    包装物                   2,944,675.44                     2,944,675.44      3,702,183.12                            3,702,183.12
    合计                   639,999,795.23   1,040,057.02    638,959,738.21    269,633,722.76       2,411,801.56       267,221,921.20(2)存货跌价准备
                                                                                                            单位: 元
                                                                             本期减少
       存货种类         期初账面余额          本期计提额                                                    期末账面余额
                                                                     转回                   转销
                                                           南宁糖业股份有限公司 2012 年半年度报告全文
    原材料                    1,287,879.55                      1,231,812.21                             56,067.34在产品
    库存商品                  1,123,922.01        753,146.86      893,079.19                            983,989.68周转材料消耗性生物资产
    合   计                   2,411,801.56        753,146.86    2,124,891.40           0.00           1,040,057.02(3)存货跌价准备情况
                                                       本期转回存货跌价准备的原   本期转回金额占该项存货期
            项目            计提存货跌价准备的依据
                                                                  因                      末余额的比例
                          按原材料账面金额与可变现    本期已处置上期计提存货跌原材料
                          净值之间的差额              价准备的原材料
                          按存货账面金额与可变现净    本期已处置上期计提存货跌
    库存商品                                                                                                   0%
                          值之间的差额                价准备的库存商品
                                                      本期已处置上期计提存货跌在产品
                                                      价准备的在产品周转材料消耗性生物资产存货的说明:存货跌价准备系对本期期末结存库存商品-大原纸、擦手纸、白卡原纸、书写纸、计提跌价准备。10、其他流动资产□ 适用 √ 不适用11、可供出售金融资产(1)可供出售金融资产情况□ 适用 √ 不适用(2)可供出售金融资产中的长期债权投资□ 适用 √ 不适用12、持有至到期投资(1)持有至到期投资情况□ 适用 √ 不适用
                                                                      南宁糖业股份有限公司 2012 年半年度报告全文(2)本报告期内出售但尚未到期的持有至到期投资情况□ 适用 √ 不适用13、长期应收款□ 适用 √ 不适用14、对合营企业投资和联营企业投资
                                                                                                              单位: 元
                                                                          本企业
                                                                          在被投
    被投资                                                           本企业                              期末净 本期营
         企业类              法人代 业务性 注册资                         资单位 期末资 期末负                          本期净
    单位名              注册地                                币种   持股比                              资产总 业收入
           型                  表       质      本                        表决权 产总额 债总额                             利润
    称                                                            例(%)                                额       总额
                                                                           比例
                                                                           (%)一、合营企业二、联营企业南宁市
    八鲤建              邕宁区            水泥制   47,354,                             36,818, 26,291, 10,527, 2,500,0 -805,16
         工业                陈思益                      CNY     48.02% 48.02%
    材有限              蒲庙镇            造业     292.00                              667.56   403.94   263.62     02.00       9.83公司合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明:无15、长期股权投资
                                                                                                                                             南宁糖业股份有限公司 2012 年半年度报告全文(1)长期股权投资明细情况
                                                                                                                                                                                   单位: 元
                                                                                                                              在被投资单位
                                                                                                            在被投资单位
                                                                                          在被投资单位                        持股比例与表                    本期计提减值
    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                         表决权比例                          减值准备                        本期现金红利
                                                                                          持股比例(%)                         决权比例不一                        准备
                                                                                                                (%)
                                                                                                                                致的说明南宁市八鲤建
               权益法       22,907,701.98    5,442,524.00   -386,562.04    5,055,961.96         48.02%            48.02%材有限公司上海融汇中糖
    电子商务有限 成本法            600,000.00     600,000.00                    600,000.00                2%                2%                       600,000.00公司湖北侨丰商贸
               成本法       13,300,000.00 13,300,000.00                   13,300,000.00         13.85%            13.85%投资有限公司广西南南铝箔
               成本法       11,000,000.00   11,000,000.00                 11,000,000.00             9.82%             9.82%有限公司广西力和糖业
               成本法          350,000.00     350,000.00                    350,000.00          11.67%            11.67%                                                           146,799.51储备有限公司
    合计                --      48,157,701.98 30,692,524.00     -386,562.04 30,305,961.96          --                --                --            600,000.00              0.00      146,799.51
                                                            南宁糖业股份有限公司 2012 年半年度报告全文(2)向投资企业转移资金的能力受到限制的有关情况□ 适用 √ 不适用16、投资性房地产(1)按成本计量的投资性房地产√ 适用 □ 不适用
                                                                                            单位: 元
        项目           期初账面余额             本期增加             本期减少            期末账面余额
    一、账面原值合计                 4,104,237.75              0.00                 0.00             4,104,237.75
    1.房屋、建筑物                   4,104,237.75                                                    4,104,237.752.土地使用权二、累计折旧和累计
                                  331,632.35          78,801.36                 0.00              410,433.71摊销合计
    1.房屋、建筑物                    331,632.35          78,801.36                                   410,433.712.土地使用权三、投资性房地产账
                                 3,772,605.40        -78,801.36                 0.00             3,693,804.04面净值合计
    1.房屋、建筑物                   3,772,605.40        -78,801.36                                  3,693,804.042.土地使用权四、投资性房地产减
                                        0.00               0.00                 0.00                     0.00值准备累计金额合计1.房屋、建筑物2.土地使用权五、投资性房地产账
                                 3,772,605.40        -78,801.36                 0.00             3,693,804.04面价值合计
    1.房屋、建筑物                   3,772,605.40        -78,801.36                                  3,693,804.042.土地使用权
                                                                                            单位: 元
                                                                                  本期
    本期折旧和摊销额                                                                                   78,801.36
    投资性房地产本期减值准备计提额                                                                           0.00(2)按公允价值计量的投资性房地产□ 适用 √ 不适用
                                                                南宁糖业股份有限公司 2012 年半年度报告全文17、固定资产(1)固定资产情况
                                                                                                      单位: 元
          项目             期初账面余额                  本期增加                   本期减少           期末账面余额
    一、账面原值合计:         4,094,596,444.50                         16,599,791.65     3,889,531.85    4,107,306,704.30
    其中:房屋及建筑物         1,089,756,326.17                          3,333,601.83      127,240.80     1,092,962,687.20
    机器设备                 2,915,976,218.07                         13,068,528.82     3,762,291.05    2,925,282,455.84
    运输工具                   88,863,900.26                            197,661.00               0.00      89,061,561.26
             --            期初账面余额       本期新增          本期计提            本期减少           本期期末余额
    二、累计折旧合计:         1,630,975,878.63           0.00      126,173,679.65        1,825,991.22    1,755,323,567.06
    其中:房屋及建筑物          278,984,109.15            0.00          17,672,797.96       33,666.37       296,623,240.74
    机器设备                 1,294,247,874.80           0.00      104,297,928.22        1,792,324.85    1,396,753,478.17
    运输工具                   57,743,894.68                           4,202,953.47                        61,946,848.15
             --            期初账面余额                                 --                             本期期末余额
    三、固定资产账面净值合计   2,463,620,565.87                             --                            2,351,983,137.24
    其中:房屋及建筑物          810,772,217.02                              --                              796,339,446.44
    机器设备                 1,621,728,343.27                             --                            1,528,528,977.68
    运输工具                   31,120,005.58                              --                               27,114,713.12
                                                                        --
    四、减值准备合计                      0.00                              --                                        0.00
    其中:房屋及建筑物                    0.00                              --                                        0.00
    机器设备                            0.00                              --                                        0.00
    运输工具                            0.00                              --                                        0.00
                                                                        --
    五、固定资产账面价值合计   2,463,620,565.87                             --                            2,351,983,137.24
    其中:房屋及建筑物          810,772,217.02                              --                              796,339,446.44
    机器设备                 1,621,728,343.27                             --                            1,528,528,977.68
    运输工具                   31,120,005.58                              --                               27,114,713.12
                                                                        --本期折旧额 126,173,679.65 元;本期由在建工程转入固定资产原价为 6,790,259.70 元。(2)暂时闲置的固定资产情况
                                                                                                      单位: 元
                                                             南宁糖业股份有限公司 2012 年半年度报告全文
       项目             账面原值         累计折旧           减值准备          账面净值             备注
    房屋及建筑物                                                                             0.00
    机器设备                                                                                 0.00
    运输工具                                                                                 0.00(3)通过融资租赁租入的固定资产□ 适用 √不适用(4)通过经营租赁租出的固定资产□ 适用 √ 不适用(5)期末持有待售的固定资产情况无(6)未办妥产权证书的固定资产情况
                 项目                        未办妥产权证书原因                  预计办结产权证书时间
                                     公司尚未办理产权证的固定资产中部分
                                     固定资产在公司拥有土地证(租赁)的
    造纸车间厂房                         土地范围内自建,另一部分固定资产是
                                     在租赁的土地上自建的,但已与土地所有
                                     人签订了租赁协议。
                                     公司尚未办理产权证的固定资产中部分
                                     固定资产在公司拥有土地证(租赁)的
    制糖车间厂房                         土地范围内自建,另一部分固定资产是
                                     在租赁的土地上自建的,但已与土地所有
                                     人签订了租赁协议。
                                     公司尚未办理产权证的固定资产中部分
                                     固定资产在公司拥有土地证(租赁)的
    办公楼、食堂等                       土地范围内自建,另一部分固定资产是
                                     在租赁的土地上自建的,但已与土地所有
                                     人签订了租赁协议。固定资产说明:未办妥产权证书的原因:公司尚未办理产权证的固定资产中原值为 118,136,478.11 元的固定资产在公司拥有土地证(租赁)的土地范围内自建,另一部分原值为 45,853,809.01 元的固定资产是在租赁的土地上自建的,但已与土地所有人签订了租赁协议。上述固定资产的产权证办理工作正在推进中。
                                                              南宁糖业股份有限公司 2012 年半年度报告全文18、在建工程(1)
                                                                                                 单位: 元
                                            期末数                                     期初数
             项目
                             账面余额       减值准备    账面价值       账面余额       减值准备      账面价值
    信息网络工程                 1,021,900.00               1,021,900.00   1,021,900.00                  1,021,900.00
    天然造纸技改项目              496,590.22                  496,590.22    393,404.29                    393,404.29
    南糖造纸技改项目                                                          9,708.49                       9,708.49
    蒲庙造纸厂环保工程          14,529,293.90              14,529,293.90
    其他技改项目                 4,006,741.27               4,006,741.27   3,563,426.23                  3,563,426.23
    GPS 糖料砍运系统              735,000.00                  735,000.00    735,000.00                    735,000.00
    智联尿裤机                                                             3,170,458.16                  3,170,458.16年产 3 亿只甘蔗渣浆环保模
                            18,088,187.03              18,088,187.03   9,377,303.35                  9,377,303.35塑制品技改项目工程
    合计                        38,877,712.42         0.00 38,877,712.42 18,271,200.52          0.00    18,271,200.52
                                                                                                                                           南宁糖业股份有限公司 2012 年半年度报告全文(2)重大在建工程项目变动情况
                                                                                                                                                                             单位: 元
                                                                                                                                  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
    信息网络工程       1,300,000.00 1,021,900.00                                                   78.61% 95%                                                     自筹         1,021,900.00天然造纸技
                   2,000,000.00     393,404.29     786,236.40     683,050.47                       93% 90%                                                    自筹          496,590.22改项目南糖造纸技
                                      9,708.49                                                          100%                                                  自筹             9,708.49改项目蒲庙造纸厂
                  90,000,000.00                  14,519,585.41                                     105% 100%                                                  自筹        14,519,585.41环保工程
    财务集中管理项目 3,000,000.00                     1,811,774.00 1,131,774.00                    98.12% 100%                                                    自筹          680,000.00
    其他技改项目       5,000,000.00 3,563,426.23 2,434,142.17 1,583,823.10 1,087,004.03            88.27% 95%                                                     自筹         3,326,741.27GPS 糖料砍
                   2,000,000.00     735,000.00                                                 81.67% 82%                                                     自筹          735,000.00运系统
    智联尿裤机         4,730,000.00 3,170,458.16       221,153.97 3,391,612.13                         100% 100%                                                  自筹年产3亿只甘蔗渣
    浆环保模塑制品 69,817,800.00 9,377,303.35 8,710,883.68                                         25.91% 95%            549,380.45     549,380.45                自筹        18,088,187.03技改项目工程
                  177,847,800.0
    合计                              18,271,200.52 28,483,775.63 6,790,259.70 1,087,004.03       --               --    549,380.45     549,380.45       --              --   38,877,712.42
                             0在建工程项目变动情况的说明:无
                                                            南宁糖业股份有限公司 2012 年半年度报告全文(3)在建工程减值准备无(4)重大在建工程的工程进度情况无(5)在建工程的说明无19、工程物资
                                                                                                单位: 元
                  项目              期初数               本期增加           本期减少                  期末数
    专用设备                             2,619,773.17          600,428.75           691,569.62              2,528,632.30
    专用材料                              840,901.66         16,692,572.62        15,425,597.65             2,107,876.63
    合计                                 3,460,674.83        17,293,001.37        16,117,167.27             4,636,508.9320、固定资产清理
                                                                                                单位: 元
               项目               期初账面价值               期末账面价值                  转入清理的原因
    报废翻斗车 6 辆                                                          -16,620.00 报废
    报废江铃货车 1 辆                            20,479.52                   20,479.52 报废
    合计                                         20,479.52                    3,859.52               --21、生产性生物资产(1)以成本计量□ 适用 √ 不适用(2)以公允价值计量□ 适用 √ 不适用22、油气资产□ 适用 √ 不适用
                                                              南宁糖业股份有限公司 2012 年半年度报告全文23、无形资产(1)无形资产情况
                                                                                              单位: 元
         项目                  期初账面余额       本期增加              本期减少             期末账面余额
    一、账面原值合计                 117,125,871.13      1,681,583.29                    0.00        118,807,454.42
    土地使用权                       109,022,541.60      1,671,583.29                                110,694,124.89
    商标使用权                         2,536,684.00                                                    2,536,684.00
    外电网使用权                         567,086.94                                                     567,086.94
    计算机软件                         4,999,558.59         10,000.00                                  5,009,558.59
    二、累计摊销合计                  11,568,127.93      1,277,775.54                    0.00         12,845,903.47
    土地使用权                         6,960,229.96      1,054,663.16                                  8,014,893.12
    商标使用权                         2,378,160.00        158,524.00                                  2,536,684.00
    外电网使用权                         326,074.68         28,354.32                                   354,429.00
    计算机软件                         1,903,663.29         36,234.06                                  1,939,897.35三、无形资产账面净值合
                                 105,557,743.20        403,807.75                    0.00        105,961,550.95计
    土地使用权                       102,062,311.64        616,920.13                                102,679,231.77
    商标使用权                           158,524.00       -158,524.00
    外电网使用权                         241,012.26        -28,354.32                                   212,657.94
    计算机软件                         3,095,895.30        -26,234.06                                  3,069,661.24
    四、减值准备合计                           0.00              0.00                    0.00                   0.00土地使用权商标使用权外电网使用权计算机软件
    无形资产账面价值合计             105,557,743.20        403,807.75                    0.00        105,961,550.95
    土地使用权                       102,062,311.64        616,920.13                                102,679,231.77
    商标使用权                           158,524.00       -158,524.00
    外电网使用权                         241,012.26        -28,354.32                                   212,657.94
    计算机软件                         3,095,895.30        -26,234.06                                  3,069,661.24本期摊销额 1,277,775.54 元。(2)公司开发项目支出无
                                                                   南宁糖业股份有限公司 2012 年半年度报告全文(3)未办妥产权证书的无形资产情况无24、商誉□ 适用 √ 不适用25、长期待摊费用
                                                                                                       单位: 元
       项目           期初额         本期增加额       本期摊销额       其他减少额       期末额         其他减少的原因
    停车场租金             687,487.50                         14,175.00                       673,312.50
    土地租金               339,524.30                                                         339,524.30办公楼、生产区
                       983,829.60        504,457.18      620,718.30                       867,568.48装修费用
    其他                  2,235,994.97       516,035.96       33,838.29                     2,718,192.64
    班车租赁费             745,583.35                         38,899.98                       706,683.37
    合计                  4,992,419.72     1,020,493.14      707,631.57              0.00   5,305,281.29          --26、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示√ 适用 □ 不适用已确认的递延所得税资产和递延所得税负债
                                                                                                       单位: 元
                     项目                                   期末数                               期初数递延所得税资产:
    资产减值准备                                                           2,697,417.67                        2,969,463.10开办费可抵扣亏损固定资产清理
    应付职工薪酬                                                          22,824,602.90                       13,879,299.11应付甘蔗联动价
    递延收益                                                               7,047,180.49                        7,047,180.49
    小   计                                                               32,569,201.05                       23,895,942.70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
                                                        南宁糖业股份有限公司 2012 年半年度报告全文
    小计                                                                   0.00                                 0.00未确认递延所得税资产明细
                                                                                             单位: 元
                   项目                             期末数                            期初数
    可抵扣暂时性差异                                               7,550,320.47                         7,550,320.47
    可抵扣亏损                                                   219,019,054.78                       219,019,054.78
    合计                                                         226,569,375.25                       226,569,375.25未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                             单位: 元
           年份                  期末数             期初数                           备注2011
    2012                                13,706,463.37      13,706,463.372013
    2014                                13,017,743.54      13,017,743.54
    2015                                71,268,782.64      71,268,782.64
    2016                               121,026,065.23     121,026,065.23
    合计                               219,019,054.78     219,019,054.78                  --应纳税差异和可抵扣差异项目明细
                                                                                             单位: 元
                                                                    暂时性差异金额
                   项目
                                                      期末                                 期初应纳税差异项目
    应收账款                                                        9,564,713.70                       10,494,861.44
    其他应收款                                                        624,956.95                         622,150.95固定资产清理
    应付职工薪酬                                                   91,298,411.60                       55,517,196.47应付甘蔗联动价
    递延收益                                                       28,188,721.95                       28,188,721.95
    长投减值准备                                                      600,000.00                         600,000.00
    存货跌价准备                                                                                         160,840.00
    小计                                                          130,276,804.20                       95,583,770.81可抵扣差异项目
    小计                                                                    0.00                                0.00
                                                                南宁糖业股份有限公司 2012 年半年度报告全文(2)递延所得税资产和递延所得税负债以抵销后的净额列示□ 适用 √ 不适用27、资产减值准备明细
                                                                                                    单位: 元
                                                                             本期减少
             项目           期初账面余额      本期增加                                                  期末账面余额
                                                                      转回              转销
    一、坏账准备                  16,416,371.29    2,291,276.97          3,005,349.29                        15,702,298.97
    二、存货跌价准备               2,411,801.56      753,146.86          2,124,891.40                0.00     1,040,057.02三、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         600,000.00              0.00                                              600,000.00
    六、投资性房地产减值准备               0.00              0.00                                                     0.00
    七、固定资产减值准备                   0.00                                                                       0.00八、工程物资减值准备
    九、在建工程减值准备                   0.00              0.00                                                     0.00十、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                 0.00              0.00                                                     0.00十三、商誉减值准备十四、其他
    合计                          19,428,172.85    3,044,423.83          5,130,240.69                0.00    17,342,355.9928、其他非流动资产无29、短期借款(1)短期借款分类
                                                                                                    单位: 元
                    项目                            期末数                                     期初数
                                                                南宁糖业股份有限公司 2012 年半年度报告全文质押借款
    抵押借款                                                           6,000,000.00                       6,000,000.00
    保证借款                                                         98,600,000.00                      103,000,000.00
    信用借款                                                    2,533,937,000.00                     2,457,000,000.00
                                                                                                              0.00
    合计                                                        2,638,537,000.00                     2,566,000,000.00短期借款分类的说明:抵押说明:子公司广西侨旺纸模制品有限责任公司以自有房产及土地进行抵押取得 600 万元借款,其中抵押房产原值 355.24 万元,抵押土地使用权 158.23 万元。(2)已到期未偿还的短期借款情况无30、交易性金融负债□ 适用 √ 不适用31、应付票据无32、应付账款(1)
                                                                                                单位: 元
                    项目                               期末数                              期初数
    1 年以内                                                        179,227,427.57                      331,031,266.91
    1-2 年                                                           29,961,724.87                        2,441,757.39
    2-3 年                                                             1,572,895.32                       2,619,290.65
    3 年以上                                                           4,353,461.50                       1,674,707.11
    合计                                                            215,115,509.26                      337,767,022.06(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用账龄超过一年的大额应付账款情况的说明
    账龄超过一年的大额应付款项是指单项金额在100万元以上的应付账款,应付账款期末余额超过一年的欠款中,主要是尚未办理结算手续的设备款及材料款。
                                                              南宁糖业股份有限公司 2012 年半年度报告全文33、预收账款(1)
                                                                                                        单位: 元
                     项目                                  期末数                                   期初数
    1 年以内                                                            13,094,914.42                            10,868,472.33
    1-2 年                                                                918,279.78                               290,963.44
    2-3 年                                                                167,290.77                                91,629.13
    3 年以上                                                              302,748.32                               296,481.71
    合计                                                                14,483,233.29                            11,547,546.61(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用账龄超过一年的大额预收账款情况的说明
       账龄超过一年的大额预收款项是指单项金额在100万元以上的预收款项,预收款项期末余额超过一年的单位中,无大额预收款。34、应付职工薪酬
                                                                                                        单位: 元
         项目           期初账面余额            本期增加                    本期减少                  期末账面余额一、工资、奖金、津
                             54,388,341.43        168,750,407.31                142,774,321.77               80,364,426.97贴和补贴
    二、职工福利费                                      8,993,399.82                     7,005,237.53             1,988,162.29
    三、社会保险费                 277,827.51          44,931,963.90                    40,345,648.95             4,864,142.46
    养老保险费                     171,216.10          29,750,047.81                    26,737,166.12             3,184,097.79
    失业保险费                      13,218.03           2,703,732.76                     2,533,702.42              183,248.37
    医疗保险费                      83,957.48           9,534,995.45                     8,377,446.68             1,241,506.25
    生育保险费                        5,145.81           842,083.03                       745,476.71               101,752.13
    工伤保险费                        4,290.09          2,101,104.85                     1,951,857.02              153,537.92
    四、住房公积金                 152,245.20          16,123,927.18                    13,423,750.10             2,852,422.28五、辞退福利
    六、其他                      2,723,710.56         13,387,292.25                    11,812,684.06             4,298,318.75
    工会经费                       725,533.33           3,064,208.18                     2,792,233.21              997,508.30
    职工教育经费                  1,998,177.23          1,687,971.91                      948,016.30              2,738,132.84
    非货币性福利                                        3,116,656.04                     3,200,611.75               -83,955.71
    因解除劳动合同给                                    2,796,996.80                     2,796,996.80
                                                              南宁糖业股份有限公司 2012 年半年度报告全文予的补偿
    其他                                                2,721,459.32                 2,074,826.00              646,633.32
    合计                         57,542,124.70        252,186,990.46              215,361,642.41         94,367,472.75应付职工薪酬中属于拖欠性质的金额 0.00。工会经费和职工教育经费金额 948,016.30,非货币性福利金额 3,200,611.75,因解除劳动关系给予补偿 2,796,996.80。应付职工薪酬预计发放时间、金额等安排:在 2012 年内,按时足额发放。35、应交税费
                                                                                                  单位: 元
                      项目                                   期末数                             期初数
    增值税                                                                24,856,792.91                  48,205,933.62
    消费税                                                                   34,286.69                         643,734.66
    营业税                                                                   -47,276.62                        340,834.14
    企业所得税                                                             1,982,811.63                      -7,304,151.28
    个人所得税                                                             1,405,613.05                         18,787.52
    城市维护建设税                                                         1,478,511.89                      2,434,618.09
    城镇土地使用税                                                          471,673.59                         436,242.47
    房产税                                                                  628,782.30                         737,014.25
    印花税                                                                     8,691.48                        611,204.48
    教育费附加                                                              965,304.53                       1,622,496.28
    地方教育附加                                                            438,488.82                         901,993.24
    防洪保安费                                                                11,239.96                         11,239.96
    合计                                                                  32,234,920.23                  48,659,947.4336、应付利息
                                                                                                  单位: 元
                      项目                                   期末数                             期初数分期付息到期还本的长期借款利息企业债券利息
    短期借款应付利息                                                       5,542,495.66                      4,506,334.72
    合计                                                                   5,542,495.66                      4,506,334.72
                                                         南宁糖业股份有限公司 2012 年半年度报告全文37、应付股利无38、其他应付款(1)
                                                                                         单位: 元
                    项目                           期末数                             期初数
    1 年以内                                                     78,187,506.35                     40,732,627.82
    1-2 年                                                        3,127,566.29                      2,552,241.85
    2-3 年                                                        8,144,439.40                      8,469,387.49
    3 年以上                                                     21,637,931.74                     21,804,520.11
    合计                                                        111,097,443.78                     73,558,777.27(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用(3)账龄超过一年的大额其他应付款情况的说明控股子公司广西舒雅护理用品有限公司:1、向南宁同欢商贸有限公司借款3,920,000.00元,未到期;2、向广西鼎华商业股份有限公司借款3,600,000.00元,未到期;3、向南宁统一资产管理有限责任公司借款21,500,000.00元,未到期;(4)金额较大的其他应付款说明内容无39、预计负债无40、一年内到期的非流动负债(1)
                                                                                         单位: 元
                    项目                        期末数                             期初数
    1 年内到期的长期借款                                                                           25,000,000.001 年内到期的应付债券
                                                              南宁糖业股份有限公司 2012 年半年度报告全文1 年内到期的长期应付款
    合计                                                                                              25,000,000.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                              单位: 元
                   项目                              期末数                             期初数质押借款
    抵押借款                                                                                          20,000,000.00
    保证借款                                                                                             5,000,000.00信用借款
    合计                                                                                              25,000,000.00一年内到期的长期借款中属于逾期借款获得展期的金额 0 元。金额前五名的一年内到期的长期借款无一年内到期的长期借款中的逾期借款:无(3)一年内到期的应付债券无(4)一年内到期的长期应付款无41、其他流动负债
                                                                                              单位: 元
                   项目                            期末账面余额                       期初账面余额
    技改项目贴息                                                    1,855,500.00                         2,040,225.00
    造纸生产环保设施工程项目                                                                              255,999.84
    水污染治理项目补助                                                                                     70,000.00
    废水生化处理系统项目补助                                          177,200.04                          369,180.04
    锅炉节能项目                                                                                          315,380.00
    厌氧处理项目补助                                                   44,100.00                           58,800.00
    污泥烘干项目补助                                                    8,250.00                           11,000.00
    卫生巾、纸尿裤生产线项目补贴                                      120,000.00                          120,000.00
    煮糖强制循环补贴                                                                                       18,000.00
                                                                    南宁糖业股份有限公司 2012 年半年度报告全文
    漂白新工艺及节能减排技改工程                                           112,500.00                            150,000.00
    制浆废水深度处理项目                                                   112,500.00                            150,000.00
    蔗渣浆无元素氯漂白新技术的研发与应用示范                                15,750.00                             21,000.00
    蔗渣浆二氧化氯漂白新工艺产业化应用                                      22,500.00                             30,000.00
    合计                                                                  2,468,300.04                          3,609,584.88其他流动负债说明:其他流动负债系将于一年内摊销的递延收益项目金额。42、长期借款(1)长期借款分类无(2)金额前五名的长期借款无43、应付债券无44、长期应付款(1)金额前五名长期应付款情况
                                                                                                        单位: 元
       单位            期限           初始金额          利率(%)        应计利息       期末余额           借款条件
    南宁市财政局     2009.6-2014.6         3,000,000.00                                      3,000,000.00 无息借款南宁统一香糖服
                 2011-2021                 622,400.00                                      622,400.00务有限责任公司
    合计                                   3,622,400.00                                      3,622,400.00(2)长期应付款中的应付融资租赁款明细无45、专项应付款无46、其他非流动负债
                                                                 南宁糖业股份有限公司 2012 年半年度报告全文
                                                                                                   单位: 元
                     项目                                期末账面余额                    期初账面余额
    技改项目贴息                                                      13,659,415.61                       14,050,160.64
    造纸生产环保设施工程项目                                           2,849,643.06                         2,752,000.22
    水污染治理项目补助                                                      420,000.00                       350,000.00
    废水生化处理系统项目补助                                           3,065,244.73                         3,879,167.05
    锅炉节能项目                                                             80,000.00                       933,542.33
    厌氧处理项目补助                                                        396,900.00                       411,600.00
    污泥烘干项目补助                                                         74,250.00                        77,000.00
    卫生巾、纸尿裤生产线项目补贴                                            720,000.00                       720,000.00
    煮糖强制循环补贴                                                   2,265,212.50                          662,000.00
    漂白新工艺及节能减排技改工程                                       1,819,584.00                         1,325,000.00
    制浆废水深度处理项目                                                    356,750.00                      1,337,500.00
    蔗渣浆无元素氯漂白新技术的研发与应用示范                                255,000.00                       182,000.00
    蔗渣浆二氧化氯漂白新工艺产业化应用                                                                       262,500.00
    年产3 亿只甘蔗渣浆环保模塑制品技改项目工程                         1,300,000.00
    合计                                                              27,261,999.90                       26,942,470.24其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额:本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额包括:检测体系技术研发费补贴 60,000.00 元,农务经费奖励补贴 250,000 元,优秀企业家奖励 30,000 元,技术创新项目资金补助 300,000 元,企业专项资金补助及奖励金 76,000元,节能减排补助资金 30,000 元,广交会补贴 2800 元。47、股本
                                                                                                   单位: 元
                                                       本期变动增减(+、-)
                   期初数                                                                                期末数
                                 发行新股       送股         公积金转股         其他      小计
    股份总数       286,640,000.00                                                                    0.00 286,640,000.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3 年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况:48、库存股□ 适用 √ 不适用49、专项储备□ 适用 √ 不适用
                                                                 南宁糖业股份有限公司 2012 年半年度报告全文50、资本公积
                                                                                                           单位: 元
    项目                        期初数                    本期增加                 本期减少                  期末数
    资本溢价(股本溢价)                 777,103,546.40                                                          777,103,546.40
    其他资本公积                          22,941,904.63                                                           22,941,904.63
    合计                                 800,045,451.03                     0.00                      0.00       800,045,451.0351、盈余公积
                                                                                                           单位: 元
           项目             期初数                    本期增加                 本期减少                  期末数
    法定盈余公积                         151,055,131.19                                                          151,055,131.19任意盈余公积储备基金企业发展基金其他
    合计                                 151,055,131.19                     0.00                      0.00       151,055,131.19盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议:无52、一般风险准备□ 适用 √ 不适用53、未分配利润
                                                                                                           单位: 元
                   项目                                          金额                                    提取或分配比例
    调整前上年末未分配利润                                                           177,466,964.75                   --
    调整年初未分配利润合计数(调增+,调减-)0                                                                         --
    调整后年初未分配利润                                                             177,466,964.75                   --
    加:本期归属于母公司所有者的净利润                                               -32,460,732.26                   --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                                                                    28,664,000.00转作股本的普通股股利
    期末未分配利润                                                                   116,342,232.49                   --
                                                                    南宁糖业股份有限公司 2012 年半年度报告全文
    调整年初未分配利润明细:
    1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。
    2)、由于会计政策变更,影响年初未分配利润 0.00 元。
    3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。
    4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。
    5)、其他调整合计影响年初未分配利润 0.00 元。
    未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应
    明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股
    利中老股东享有的经审计的利润数:
    54、营业收入及营业成本
    (1)营业收入、营业成本
                                                                                                       单位: 元
                  项目                             本期发生额                             上期发生额
    主营业务收入                                                  1,814,533,365.29                       2,128,468,755.3
    其他业务收入                                                    10,475,168.19                          13,453,562.04
              营业收入合计                                    1,825,008,533.48                      2,141,922,317.34
    主营业务成本                                                  1,546,670,187.38                      1,710,224,540.03
    其他业务成本                                                     7,904,333.08                             8,327,709.99
              营业成本合计                                    1,554,574,520.46                      1,718,552,250.02
    (2)主营业务(分行业)
    √ 适用 □ 不适用
                                                                                                       单位: 元
                                                 本期发生额                                  上期发生额
               行业名称
                                     营业收入                 营业成本            营业收入                营业成本
    一、制造业
    制糖业                            1,323,378,254.92         1,103,990,932.81   1,442,313,036.28      1,042,622,451.65
    纸制品业                           353,374,286.09           338,218,311.16      513,327,447.66          526,089,911.42
    其他                               123,930,115.52            92,285,055.89      160,145,989.20          129,783,173.15
    二、运输业                          13,850,708.76            12,175,887.52       12,682,282.16           11,729,003.81
    合计                              1,814,533,365.29         1,546,670,187.38   2,128,468,755.30      1,710,224,540.03
    (3)主营业务(分产品)
    √ 适用 □ 不适用
                                                                                                       单位: 元
                                                          南宁糖业股份有限公司 2012 年半年度报告全文
                                       本期发生额                                  上期发生额
            产品名称
                            营业收入                营业成本            营业收入                营业成本一、机制糖
    白砂糖                      1,314,026,282.68        1,096,432,680.27   1,434,412,562.75     1,036,736,087.27
    赤砂糖                         9,351,972.24            7,558,252.54        7,900,473.53           5,886,364.38二、纸制品
    书写纸                       102,635,503.62          103,382,995.55      184,952,789.28         193,810,974.37
    无尘纸                        62,067,470.83           51,635,371.03       72,682,891.25          62,975,780.32
    平板纸                        29,621,373.38           28,777,005.26       37,129,274.44          38,902,633.03
    白卡原纸                      69,487,977.91           67,946,025.58       94,380,345.10         106,524,773.06
    大原纸、擦手纸                69,689,273.29           69,158,089.36       87,190,594.62          90,713,311.74
    卷筒纸、卫生纸                 1,017,886.40              993,227.32       16,594,721.26          17,166,781.92
    纸模餐具                      18,854,800.66           16,325,597.06       20,396,831.71          15,995,656.98三、机制浆黄浆\白浆
    蔗渣浆                        21,499,039.28           19,772,936.35       27,847,648.77          27,828,129.15四、其他
    酒精                          40,850,677.02           30,007,956.39       54,557,986.67          37,387,315.31
    复合肥                           307,812.50              517,628.60       29,815,956.00          28,698,589.48
    卫生护理用品                  30,613,607.75           27,408,660.17       32,843,147.68          29,313,962.15
    运输                          13,850,708.76           12,175,887.52       12,682,282.16          11,729,003.81
    其他                          30,658,978.97           14,577,874.38       15,081,250.08           6,555,177.06
    合计                        1,814,533,365.29        1,546,670,187.38   2,128,468,755.30     1,710,224,540.03(4)主营业务(分地区)√ 适用 □ 不适用
                                                                                            单位: 元
                                       本期发生额                                  上期发生额
            地区名称
                            营业收入                营业成本            营业收入                营业成本
    广西区内                    1,125,414,451.41         947,748,086.99    1,233,647,377.48         952,396,103.75
    广西区外                     689,118,913.88          598,922,100.39      894,821,377.82         757,828,436.28
    合计                        1,814,533,365.29        1,546,670,187.38   2,128,468,755.30     1,710,224,540.03(5)公司前五名客户的营业收入情况
                                                                                            单位: 元
                                                                 南宁糖业股份有限公司 2012 年半年度报告全文
             客户名称                   主营业务收入                           占公司全部营业收入的比例(%)
    广西鼎华商业股份有限公司                            290,581,538.41                                              15.92%天津娃哈哈宏振食品饮料贸易有
                                                    208,352,304.26                                              11.42%限公司
    广西华洋糖业储备中心                                167,948,718.00                                                 9.2%
    广西糖好商贸有限公司                                107,864,690.17                                                 5.91%
    南宁同欢商贸有限公司                                 81,955,204.29                                                 4.49%
    合计                                                856,702,455.13                                              46.94%55、合同项目收入□ 适用√不适用56、营业税金及附加
                                                                                                       单位: 元
                项目                   本期发生额                上期发生额                    计缴标准
    消费税                                       2,042,533.85             2,727,899.33 按酒精销售额 5%计提
    营业税                                        855,579.73              1,177,853.03 按营业额 5%或 3%计缴
    城市维护建设税                               3,422,409.14             3,705,507.60 按应缴流转税 7%或 5%计缴
    教育费附加                                   1,799,403.07             2,204,082.18 按应缴流转税 3%计缴资源税
    地方教育附加                                 1,194,881.20             1,340,909.18 按应缴流转税 2%计缴
    合计                                         9,314,806.99            11,156,251.32                --57、公允价值变动收益□ 适用√不适用58、投资收益(1)投资收益明细情况
                                                                                                       单位: 元
                        项目                                本期发生额                        上期发生额
    成本法核算的长期股权投资收益                                             146,799.51                          116,700.00
    权益法核算的长期股权投资收益                                             -386,562.04                      -1,184,302.44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
                                                             南宁糖业股份有限公司 2012 年半年度报告全文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
    合计                                                             -239,762.53                         -1,067,602.44(2)按成本法核算的长期股权投资收益
                                                                                                  单位: 元
           被投资单位                 本期发生额            上期发生额           本期比上期增减变动的原因
    广西力和糖业储备有限公司                     146,799.51           116,700.00 被投资方盈利分红
    合计                                         146,799.51           116,700.00                 --(3)按权益法核算的长期股权投资收益
                                                                                                  单位: 元
           被投资单位                 本期发生额            上期发生额           本期比上期增减变动的原因
    南宁市八鲤建材有限公司                      -386,562.04         -1,184,302.44 被投资方亏损减少
    合计                                        -386,562.04         -1,184,302.44                --投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明:无59、资产减值损失
                                                                                                  单位: 元
                        项目                              本期发生额                     上期发生额
    一、坏账损失                                                       -874,912.32                        2,060,438.14
    二、存货跌价损失                                                 -1,077,321.54                        3,075,778.22三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失
                                                 南宁糖业股份有限公司 2012 年半年度报告全文十二、无形资产减值损失十三、商誉减值损失十四、其他
    合计                                                  -1,952,233.86                   5,136,216.3660、营业外收入(1)
                                                                                 单位: 元
    项目                                           本期发生额                   上期发生额
    非流动资产处置利得合计                                      14,806.00                    328,136.69
    其中:固定资产处置利得                                      14,806.00                    328,136.69
        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                                               2,367,755.18                  35,869,756.92
    摊销递延收益                                                                             140,800.18
    赔偿款                                                  106,574.35                       190,358.33
    罚款净收入                                              519,085.21                        20,220.00
    其他                                                    484,788.37                       375,428.72
    合计                                                   3,493,009.11                  36,924,700.84(2)政府补助明细
                                                                                 单位: 元
               项目        本期发生额           上期发生额                    说明
    摊销递延收益                    1,618,955.18         1,182,200.92
    节能减排补助资金                  30,000.00            120,000.00
    技术创新技改                                            30,000.00
    退税及税费补贴                                      34,201,505.98
    企业专项资金补助及奖励金          76,000.00             47,450.00
    生化处理项目资金                                        88,600.02
    技改扶持资金                                           200,000.00
    农务经费奖励                     250,000.00
    优秀企业家奖励                   330,000.00
    检测体系技术研发费                60,000.00
                                                                 南宁糖业股份有限公司 2012 年半年度报告全文
    其他                                              2,800.00
    合计                                           2,367,755.18        35,869,756.92               --61、营业外支出
                                                                                                    单位: 元
    项目                                                              本期发生额                  上期发生额
    非流动资产处置损失合计                                                    2,063,540.63                   146,413.57
    其中:固定资产处置损失                                                    2,063,540.63                   146,413.57
        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                                                                       13,000.00                  78,000.00
    非常损失                                                                       38,576.16                  16,374.79
    税收滞纳金、罚金                                                            246,128.09                   352,652.48
    罚款支出                                                                    236,464.50                   333,714.38
    其他                                                                        187,408.97                    13,538.40
    合计                                                                      2,785,118.35                   940,693.6262、所得税费用
                                                                                                    单位: 元
                            项目                                  本期发生额                  上期发生额
    按税法及相关规定计算的当期所得税                                            313,119.61                 58,973,758.55
    递延所得税调整                                                            1,993,605.50
    合计                                                                      2,306,725.11                 58,973,758.5563、基本每股收益和稀释每股收益的计算过程
       1、基本每股收益=P0÷S=-32,460,732.26÷286,640,000=-0.11
    S=S0+S1+Si×Mi÷M0– Sj×Mj÷M0-Sk=286,640,000
       其中:P0为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普通股加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。
    2、稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数) =-32,460,732.26÷286,640,000=-0.11
       其中,P1为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平
                                                           南宁糖业股份有限公司 2012 年半年度报告全文均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。64、其他综合收益
                                                                                              单位: 元
                         项目                               本期发生额                     上期发生额1.可供出售金融资产产生的利得(损失)金额
    减:可供出售金融资产产生的所得税影响前期计入其他综合收益当期转入损益的净额
                         小计                                               0.00                          0.002.按照权益法核算的在被投资单位其他综合收益中所享有的份额
    减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额
                         小计                                               0.00                          0.003.现金流量套期工具产生的利得(或损失)金额
    减:现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整
                         小计                                               0.00                          0.004.外币财务报表折算差额
    减:处置境外经营当期转入损益的净额
                         小计
    5.其他                                                                                             -112,723.03
    减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额
                         小计                                               0.00                   -112,723.03
                         合计                                                                      -112,723.03其他综合收益说明:无65、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                              单位: 元
                                项目                                               金额
    政府补助                                                                                          1,126,000.00
    利息收入                                                                                          1,676,873.57
                                      南宁糖业股份有限公司 2012 年半年度报告全文
    往来款(非关联方)                                                         4,979,695.42
    其他                                                                       1,670,641.42
                        合计                                               9,453,210.41(2)支付的其他与经营活动有关的现金
                                                                      单位: 元
                        项目                                 金额
    排污费                                                                     3,356,268.98
    运输装卸费                                                                22,321,548.28
    保险费                                                                     1,003,136.94
    修理费                                                                    10,773,638.12
    业务招待费                                                                 2,981,399.68
    物料消耗                                                                    245,906.26
    材料费                                                                     3,052,462.29
    办公费                                                                     2,648,710.33
    差旅费                                                                      861,365.72
    广告费                                                                       94,523.00
    离退休人员费用                                                             2,328,131.78
    咨询费                                                                      435,437.85
    租赁费、仓储费                                                             5,253,437.14
    保安费                                                                     1,686,787.70
    律师费                                                                      955,000.00
    其他                                                                       1,388,701.38
    样品                                                                        595,116.23
    风险金                                                                      813,180.00
    银行手续费                                                                 3,003,096.09
                        合计                                              63,797,847.77(3)收到的其他与投资活动有关的现金无(4)支付的其他与投资活动有关的现金无
                                                   南宁糖业股份有限公司 2012 年半年度报告全文(5)收到的其他与筹资活动有关的现金
                                                                                      单位: 元
                                  项目                                      金额
    政府补贴款                                                                                     550,000.00
    企业间借款                                                                                  21,800,000.00
                                  合计                                                      22,350,000.00(6)支付的其他与筹资活动有关的现金
                                                                                      单位: 元
                                  项目                                      金额
    归还企业间借款及利息                                                                           614,130.00
    融资费用                                                                                       380,000.00
                                  合计                                                         994,130.0066、现金流量表补充资料(1)现金流量表补充资料
                                                                                      单位: 元
                       补充资料                    本期金额                        上期金额
    1.将净利润调节为经营活动现金流量:                   --                              --
    净利润                                                     -44,147,246.74                  129,468,792.17
    加:资产减值准备                                            -1,952,233.86                     5,136,216.36
    固定资产折旧、油气资产折耗、生产性生物资产折旧             126,173,679.65                  123,244,393.21
    无形资产摊销                                                 1,277,775.54                     1,581,459.78
    长期待摊费用摊销                                             1,008,255.89                      649,095.60处置固定资产、无形资产和其他长期资产的损失(收益
                                                                                              -192,769.28以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                       2,063,540.63                      125,978.46公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                             104,284,612.29                   79,120,760.70
    投资损失(收益以“-”号填列)                                239,762.53                      1,067,602.44
    递延所得税资产减少(增加以“-”号填列)                    -8,673,258.35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)                       -371,604,234.01                     -274,862,159.04
    经营性应收项目的减少(增加以“-”号填列)                  53,693,197.26                  -183,086,420.51
    经营性应付项目的增加(减少以“-”号填列)             -123,995,924.53                     -210,408,319.83
                                                     南宁糖业股份有限公司 2012 年半年度报告全文
    其他                                                           6,103,192.96                  7,014,627.40
    经营活动产生的现金流量净额                               -255,528,880.74                  -321,140,742.54
    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                                               610,881,898.76               582,524,538.71
    减:现金的期初余额                                           974,640,415.63               361,919,104.44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                                 -363,758,516.87                  220,605,434.27(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                     单位: 元
                     补充资料                       本期发生额                  上期发生额
    一、取得子公司及其他营业单位的有关信息:                --                           --1.取得子公司及其他营业单位的价格2.取得子公司及其他营业单位支付的现金和现金等价物
    减:子公司及其他营业单位持有的现金和现金等价物3.取得子公司及其他营业单位支付的现金净额
    4.取得子公司的净资产                                                  0.00                          0.00
    流动资产
    非流动资产
    流动负债
    非流动负债
    二、处置子公司及其他营业单位的有关信息:                --                           --1.处置子公司及其他营业单位的价格2.处置子公司及其他营业单位收到的现金和现金等价物
    减:子公司及其他营业单位持有的现金和现金等价物3.处置子公司及其他营业单位收到的现金净额
    4.处置子公司的净资产                                                  0.00                          0.00
    流动资产
    非流动资产
                                                               南宁糖业股份有限公司 2012 年半年度报告全文
    流动负债
    非流动负债(3)现金和现金等价物的构成
                                                                                                    单位: 元
                       项目                                     期末数                            期初数
    一、现金                                                             610,881,898.76                   974,640,415.63
    其中:库存现金                                                           391,902.09                         309,333.41
    可随时用于支付的银行存款                                        610,488,864.42                   970,327,356.04
    可随时用于支付的其他货币资金                                           1,132.25                       4,003,726.18
    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                                         610,881,898.76                   974,640,415.6367、所有者权益变动表项目注释说明对上年年末余额进行调整的“其他”项目名称及调整金额、由同一控制下企业合并产生的追溯调整等事项:无(八)资产证券化业务的会计处理1、说明资产证券化业务的主要交易安排及其会计处理、破产隔离条款□ 适用√不适用2、公司不具有控制权但实质上承担其风险的特殊目的主体情况无(九)关联方及关联交易1、本企业的母公司情况
                                                                                                    单位: 元
                                                                              母公司对 母公司对
    母公司名                              法定代表                                本企业的 本企业的 本企业最 组织机构
           关联关系 企业类型 注册地              业务性质 注册资本   币种
    称                                 人                                    持股比例 表决权比 终控制方        代码
                                                                                 (%)    例(%)
                                                                            南宁糖业股份有限公司 2012 年半年度报告全文
    南宁振宁                                                   国有资产
                     有限责任 南宁市古
    资产经营                                                   投资、控 1800,000,                                              19832508
           控股股东 公司(国    城路 10       杨远立                                 CNY        47.71%    47.71% 国家
    有限责任                                                   股、转让、    000.00                                            -8
                     有独资)   号
    公司                                                       租赁2、本企业的子公司情况
                                                                                                                   单位: 元
    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       币种
    称         型                                    人                                                (%)      例(%)        代码南宁侨虹
    新材料有 控股子公 有限责任 南宁华侨                                        203,609,91                                     73223626-
                                                 肖凌             工业                   CNY            50.14%   50.14%
    限责任公 司           公司          投资区                                        1.71                                    2司广西舒雅
           控股子公 有限责任 南宁华侨                                      61,947,000                                     73997332-
    护理用品                                         肖凌             工业                   CNY            68.89%   68.89%
           司         公司          投资区                                         .00                                    9有限公司广西南蒲
           控股子公 有限责任 广西南宁                                      9,658,900.                                     19852076-
    纸业有限                                         陈思益           工业                   CNY            49.84%   49.84%
           司         公司          市邕宁区                                       00                                     4公司南宁美时
           控股子公 有限责任 南宁市亭                                      187,500,00                                     74798666-
    纸业有限                                         赖晓杨           工业                   CNY              51%       51%
           司         公司          洪路 48 号                                    0.00                                    4责任公司
    南宁美恒                            南宁市邕
           控股子公 有限责任                                               40,000,000                                     75374173-
    安兴纸业                            宁县蒲庙 陈思益               工业                   CNY              51%       51%
           司         公司                                                         .00                                    5
    有限公司                            镇南宁天然
           控股子公 有限责任 南宁华侨                                      114,031,80                                     76306202-
    纸业有限                                         潘汉             工业                   CNY            90.79%   90.79%
           司         公司          投资区                                        0.00                                    3公司南宁云鸥
           控股子公 有限责任 南宁市亭                                      25,700,000                                     77913093-
    物流有限                                         赖晓杨           运输                   CNY            95.24%   95.24%
           司         公司          洪路 48 号                                     .00                                    2责任公司广西侨旺
                                    南宁市南
    纸模制品 控股子公 有限责任                                                 17,000,000                                     74511732-
                                    宁经济开 潘志宏               工业                   CNY            52.94%   52.94%
    有限责任 司           公司                                                         .00                                    6
                                    发区公司
                                                                                                                                               南宁糖业股份有限公司 2012 年半年度报告全文3、本企业的合营和联营企业情况
                                                                                                                                                                                        单位: 元
                                                                                        本企业在
    被投资单                            法定代表                                 本企业持   被投资单   期末资产       期末负债       期末净资       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    币种                                                                                               关联关系
    位名称                                人                                    股比例(%) 位表决权      总额           总额          产总额        收入总额        润                       代码
                                                                                        比例(%)一、合营企
                    --       --         --          --       --        --       --         --         --             --             --             --           --           --           --业二、联营企
                    --       --         --          --       --        --       --         --         --             --             --             --           --           --           --业南宁市八
                         南宁邕宁              水泥制造                                            36,818,667 26,291,403 10,527,263 2,500,002. -805,169.8                           61933621-
    鲤建材有     工业                   陈思益                47,354,292 CNY       48.02%     48.02%                                                                         联营企业
                         区蒲庙镇              业                                                           .56            .94           .62            00           3              0限公司
                                                                     南宁糖业股份有限公司 2012 年半年度报告全文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
                                         公司董事陈思益先生(2011 年 11 月 16
    南宁市八鲤建材有限公司                                                                  61933621-0
                                         日起任公司董事)任该公司法定代表人5、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                单位: 元
                                                                          本期发生额                      上期发生额
                                           关联交易定价方                               占同类交                         占同类交
      关联方              关联交易内容
                                              式及决策程序            金额              易金额的         金额            易金额的
                                                                                        比例(%)                        比例(%)
                                                                                0.00                              0.00出售商品、提供劳务情况表
                                                                                                                单位: 元
                                                                          本期发生额                      上期发生额
                                           关联交易定价方                               占同类交                         占同类交
      关联方              关联交易内容
                                              式及决策程序            金额              易金额的         金额            易金额的
                                                                                        比例(%)                        比例(%)
                                                                                0.00                              0.00(2)关联托管/承包情况公司受托管理/承包情况表无公司委托管理/出包情况表无(3)关联租赁情况公司出租情况表
                                                                                                                单位: 元
                                                                                                        本报告期      租赁收益
    出租方名                 租赁资产种 租赁资产情 租赁资产涉                                 租赁收益定
             承租方名称                                        租赁起始日 租赁终止日                    确认的租      对公司影
    称                        类        况        及金额                                    价依据
                                                                                                         赁收益             响
             南宁市八鲤
    南宁糖业股                                        10,982,307. 2012 年 01 2012 年 12
             建材有限公 设备        运行良好                                               租赁合同     364,081.19 增加收益
    份有限公司                                                  91 月 01 日      月 31 日
             司
                                                                  南宁糖业股份有限公司 2012 年半年度报告全文公司承租情况表无(4)关联担保情况
                                                                                                         单位: 元
                                                                                                     担保是否已经履行
       担保方            被担保方         担保金额             担保起始日            担保到期日
                                                                                                              完毕南宁糖业股份有限 南宁侨虹新材料有
                                              48,600,000.00 2012 年 02 月 29 日 2013 年 05 月 21 日 否
    公司                 限责任公司南宁糖业股份有限 广西舒雅护理用品
                                              10,000,000.00 2011 年 12 月 22 日 2013 年 12 月 22 日 否
    公司                 有限公司南宁糖业股份有限 南宁美时纸业有限
                                              40,000,000.00 2012 年 01 月 07 日 2013 年 05 月 09 日 否
    公司                 责任公司(5)关联方资金拆借无(6)关联方资产转让、债务重组情况无(7)其他关联交易无6、关联方应收应付款项公司应收关联方款项
                                                                                                         单位: 元
       项目名称                 关联方                     期末金额                               期初金额
    预付款项               南宁金浪浆业有限公司                                                                   1,973,061.88
    应收账款               南宁金浪浆业有限公司                                                                  10,134,892.26
                       南宁市八鲤建材有限公
    应收账款                                                              2,393,055.02                            2,010,947.43
                       司公司应付关联方款项无
                                                             南宁糖业股份有限公司 2012 年半年度报告全文(十)股份支付1、股份支付总体情况□ 适用√不适用3、以现金结算的股份支付情况□ 适用√不适用4、以股份支付服务情况□ 适用√不适用5、股份支付的修改、终止情况□ 适用√不适用(十一)或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响
    1.    公司报告期内未发生重大诉讼仲裁事项。
    2.    公司以前年度发生的尚未执行完毕的重大诉讼仲裁事项进展情况如下:
    (1)公司下属香山糖厂2011年12月21日起诉甘蔗种植户兰建格、蓝爱玲返还甘蔗预付款,武鸣县人民法院于2012年1月6日判决被告兰建格、蓝爱玲返还原告东江糖厂预付款人民币224,773.39元。截止报告期末,公司下属香山糖厂尚未收到该笔款项。
    (2)公司下属东江糖厂起诉甘蔗种植户班良高、陆红娇、杜培功返还甘蔗预付款一案,武鸣县人民法院于2010年5月开庭审理,并判决被告班良高、陆红娇共同返还原告东江糖厂预付款人民币172,304.26元;被告杜培功对被告班良高、陆红娇的上述债务中的预付款120,000.00元承担连带清偿责任,案件受理费1,873.00元,由被告班良高、陆红娇负担。截止报告期末,已收到被执行人杜培功的执行款120,000.00元,被执行人班良高、陆红娇尚有预付款52,304.26元及诉讼费1,873.00元、执行费2,513.00元未能履行。
      3、报告期内控股子公司的重大诉讼事项
      公司控股子公司南蒲纸业员工罗士峰等51人诉南蒲纸业解除劳动合同经济补偿金争议一案已经南宁市劳动人事争议仲裁委员会于2012年6月21日立案,该案涉及赔偿金额5,948,321.41元。该案目前正处在应诉阶段,7月18日开庭审理。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
      本公司为控股子公司贷款提供担保
      截至2012年6月30日止,本公司为控股子公司贷款提供担保9,860万元,具体情况如下:
    (1)为控股子公司广西舒雅护理用品有限公司贷款担保1,000万元;
    (2)为控股子公司南宁侨虹新材料有限责任公司贷款担保4,860万元;
    (3)为控股子公司南宁美时纸业有限责任公司贷款担保4,000万元。
      广西舒雅护理用品有限公司由于以前年度未弥补的亏损额较大,债务负担较重,其2012年6月末资产负债率为83.12%,偿债能力减弱,如公司继续为其贷款担保,可能承担连带清偿责任。
                                                            南宁糖业股份有限公司 2012 年半年度报告全文其他或有负债及其财务影响:
    已贴现未到期的商业承兑汇票形成的或有负债
    截至2012年6月30日止,本公司已贴现未到期的商业承兑汇票金额1.2亿元,汇票出票人为广西鼎华商业股份有限公司,其中:3000万元汇票到期日为2012年7月20日,广西鼎华商业股份有限公司已于2012年7月20日承兑付款;9000万元汇票到期日为2012年12月20日,截止公告日,广西鼎华商业股份有限公司尚未承兑付款。(十二)承诺事项1、重大承诺事项无2、前期承诺履行情况无(十三)资产负债表日后事项1、重要的资产负债表日后事项说明无2、资产负债表日后利润分配情况说明无3、其他资产负债表日后事项说明无(十四)其他重要事项说明1、非货币性资产交换无2、债务重组无3、企业合并无4、租赁无
                                                                    南宁糖业股份有限公司 2012 年半年度报告全文5、期末发行在外的、可转换为股份的金融工具无6、年金计划主要内容及重大变化无7、其他需要披露的重要事项
    1、公司非公开发行股票申请于2011年10月17日收到中国证监会的批复,核准公司非公开发行股票不超过3,200万股新股,该批复自核准发行之日起6个月内有效。在取得核准批复文件后,公司会同保荐机构按有关规定积极向潜在投资者进行推介和沟通。但由于股票市场持续低迷,公司二级市场股票价格自2011年底以来一直低于非公开发行底价,未能在取得中国证监会核准批文的6个月内完成非公开发行股票事宜。因此中国证监会出具的证监许可[2011]1653号《关于核准南宁糖业股份有限公司非公开发行股票的批复》于2012年4月17日到期失效。
    2、公司的控股子公司南蒲纸业因南宁市修建防洪堤的需要,部份厂房被列入拆迁范围,严重影响了南蒲纸业正常的生产经营活动,从而导致南蒲纸业的关停,目前已成立清算组进行清算(详情请参阅2010年9月3日、2012年7月4日刊登于<证券时报>和巨潮资讯网上的<南宁糖业股份有限公司关于子公司重大事项的公告>、<南宁糖业股份有限公司第五届董事会2012年第四次临时会议(通讯表决)决议公告>)。
    3、公司拟向投资者公开发行不超过5.4亿元人民币公司债券,募集资金将用于调整公司财务结构、偿还银行贷款以及补充流动资金,本次发行方案已经公司第五届董事会2012年第三次临时会议、公司2012年第二次临时股东大会审议通过。(详情请参阅分别于2012年5月31日、2012年6月22日刊登在<证券时报>、<证券日报>和巨潮资讯网上的<南宁糖业股份有限公司第五届董事会2012年第三次临时会议决议公告>、 <南宁糖业股份有限公司2012年第二次临时股东大会决议公告>)。截止报告出具之日,公司债券发行方案已经中国证监会审核通过。
    4、截至报告期末,公司下属分厂制糖造纸厂的制浆生产线已经关停(详情请参阅2012年6月7日刊登在<证券时报>、<证券日报>和巨潮资讯网上的<南宁糖业股份有限公司关于关停制糖造纸厂制浆生产线的公告>)。
    5、报告期,公司下属明阳糖厂以3,890.15万元购买了面积为100,972.70平方米的土地,截至报告期末尚未支付土地款;公司下属香山糖厂以1,250万元购买了面积为60,084.68平方米的土地,截至报告期末,土地证仍在办理过程中;公司下属东江糖厂以1,000万元购买了面积为51,649.06平方米的土地,截至报告期末,土地证仍在办理过程中;公司下属蒲庙造纸厂以146.84万元购买了6,826.51平方米的土地,截至报告期末,土地证仍在办理过程中。公司下属蒲庙造纸厂以932.23万元购买的47,441.85平方米的土地已取得了土地证。(十五)母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                          单位: 元
                                               期末数                                            期初数
                              账面余额                  坏账准备                账面余额                  坏账准备
         种类
                                        比例                      比例                    比例                       比例
                       金额                     金额                     金额                      金额
                                        (%)                       (%)                     (%)                        (%)单项金额重大并单项计
                                 0.00                      0.00                    0.00                       0.00提坏账准备的应收账款
                                                                          南宁糖业股份有限公司 2012 年半年度报告全文按组合计提坏账准备的应收账款组合 1:单项金额重大
    (100 万元以上)并经单                       97.79
                         652,413,944.82                 13,169,371.69    2.02% 753,567,066.57 99.84%           15,119,259.88    2.01%
    独测试未减值的应收款                                %项组合 2:单项金额不重大但按信用风险特征组合
    后该组合的风险较大(账         2,674,403.72 0.4%         1,337,201.86     50%龄三年以上及预计难以收回)组合 3:单项金额不重大
    并未单项计提坏账准备          12,081,211.43 1.81%         467,372.87     3.87%     1,225,627.06   0.16%          228,416.92 18.64%的应收款项
    组合小计                 667,169,559.97 100%            14,973,946.42    2.24% 754,792,693.63     100%         15,347,676.80    2.03%单项金额虽不重大但单
    项计提坏账准备的应收                  0.00                        0.00                     0.00                         0.00账款
    合计                     667,169,559.97        --       14,973,946.42     --     754,792,693.63    --          15,347,676.80     --应收账款种类的说明:A、单项金额重大的判断依据或金额标准:单项金额100万元以上;单项金额重大并单项计提坏账准备的计提方法:单独进行减值测试,如有客观证据表明已发生减值,确认减值损失,计入当期损益;单独测试未发生减值的应收款项,包括在具有类似信用风险特征的应收款项组合中再进行减值测试;B、按组合计提坏账准备应收款项:组合1:单项金额重大(100万元以上)并经单独测试未减值的应收款项;组合2:单项金额不重大但按信用风险特征组合后该组合的风险较大(账龄三年以上及预计难以收回)并经单独测试未减值的应收款项;组合3:单项金额不重大并未单项计提坏账准备的应收款项;C、单项金额虽不重大但单项计提坏账准备的应收账款:账龄在三年以上,且难以收回的应收款项;坏账准备的计提方法:单独进行减值测试,如有客观证据表明已发生减值,确认减值损失,计入当期损益;单独测试未发生减值的应收款项,包括在具有类似信用风险特征的应收款项组合中再进行减值测试。期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款:√ 适用 □ 不适用
                                                                                                                   单位: 元
                                      期末数                                                      期初数
                         账面余额                                                     账面余额账龄
                                             比例        坏账准备                                       比例          坏账准备
                        金额                                                        金额
                                             (%)                                                        (%)1 年以内
    其中:                   --                   --             --                       --                  --             --
                        650,157,650.23 97.45%            13,003,153.01               748,331,226.46 99.15%             14,966,624.53
    1 年以内小计            650,157,650.23 97.45%            13,003,153.01               748,331,226.46 99.15%