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华帝股份(002035)公告正文

华帝股份:2014年半年度报告

公告日期:2014-08-26

                    华帝股份有限公司 2014 年半年度报告全文华帝股份有限公司2014 年半年度报告
    2014-033
    2014 年 08 月
                                                                华帝股份有限公司 2014 年半年度报告全文
                          第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    除下列董事外,其他董事亲自出席了审议本次半年报的董事会会议
    未亲自出席董事姓名      未亲自出席董事职务       未亲自出席会议原因             被委托人姓名
    关锡源                  董事                    个人原因                  黄启均
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人黄文枝、主管会计工作负责人潘叶江及会计机构负责人(会计主管人员)石晓梅声明:保证本半年度报告中财务报告的真实、准确、完整。
                                                                                            华帝股份有限公司 2014 年半年度报告全文
                                                                 目录2014 半年度报告 ........................................................................................................................... 2第一节 重要提示、目录和释义 ................................................................................................... 5第二节 公司简介 .......................................................................................................................... 7第三节 会计数据和财务指标摘要 ............................................................................................... 9第四节 董事会报告..................................................................................................................... 27第五节 重要事项 ........................................................................................................................ 46第六节 股份变动及股东情况 ..................................................................................................... 50第七节 优先股相关情况 ............................................................................................................. 50第八节 董事、监事、高级管理人员情况 .................................................................................. 51第九节 财务报告 ........................................................................................................................ 52第十节 备查文件目录 ............................................................................................................... 154
                                                         华帝股份有限公司 2014 年半年度报告全文
                                  释义
                释义项   指                                 释义内容
    公司、本公司、华帝股份   指   华帝股份有限公司
    九洲实业                 指   石河子九洲股权投资有限合伙企业
    奋进投资                 指   石河子奋进股权投资普通合伙企业
    百得厨卫                 指   中山百得厨卫有限公司
    正盟公司                 指   中山市正盟厨卫电器有限公司
    炫能公司                 指   中山炫能燃气科技股份有限公司
    上海粤华                 指   上海粤华厨卫有限公司
    集成厨房                 指   中山市华帝集成厨房有限公司
    德乾公司                 指   广东德乾投资管理有限公司
    电子科技                 指   中山华帝电子科技有限公司
    沈阳粤华                 指   沈阳粤华厨卫有限公司
    南京厨卫                 指   中山华帝南京厨卫有限公司
    达伦工贸                 指   中山市达伦工贸有限公司
    重庆一能                 指   重庆一能燃具有限公司
    重庆适时                 指   重庆适时燃具公司
    取暖电器                 指   中山华帝取暖电器有限公司
    能创科技                 指   中山市能创电器科技有限公司
    KA                       指   Key Account,即重点客户
    报告期                   指   2014 年 1 月 1 日至 2014 年 6 月 30 日
                                                                          华帝股份有限公司 2014 年半年度报告全文
                                            第二节 公司简介一、公司简介
    股票简称                 华帝股份                              股票代码               002035
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           华帝股份有限公司
    公司的中文简称(如有)   华帝股份
    公司的外文名称(如有)   VATTI CORPORATION LIMITED
    公司的法定代表人         黄文枝二、联系人和联系方式
                                                  董事会秘书                           证券事务代表
    姓名                                 吴 刚                                 王钊召
                                     广东省中山市小榄镇工业大道南华园路 广东省中山市小榄镇工业大道南华园路联系地址
                                     1号                                  1号
    电话                                 0760-22139888-8611                    0760-22139888-8096
    传真                                 0760-22139888-8613                    0760-22139888-8613
    电子信箱                             wug@vatti.com.cn                      wangzz@vatti.com.cn三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2013 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2013 年年报。
                                                                           华帝股份有限公司 2014 年半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2013 年年报。4、其他有关资料其他有关资料在报告期是否变更情况√ 适用 □ 不适用股本变更:2014 年 4 月 18 日,公司召开 2013 年度股东大会,本次大会审议并通过了 2013 年年度权益分派方案。分红后,公司总股本由 299,051,085 股增至 358,861,302 股,具体信息请参看巨潮资讯网 (www.cninfo.com.cn) ,披露日期为 2014
    年 4 月 25 日。     实际控制人变更:公司实际控制人变更为潘叶江,变更日期是 2014 年 6 月 27 日,具体信息请参看巨潮资讯网 (www.cninfo.com.cn),披露日期为 2014 年 7 月 2 日。华帝股东潘权枝(系潘叶江父亲)、奋进投资股东潘锦枝(系潘叶江二叔)、潘垣枝(系潘叶江三叔)属于潘叶江的关联方。
                                                                        华帝股份有限公司 2014 年半年度报告全文
                           第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                           本报告期               上年同期                 本报告期比上年同期增减
    营业收入(元)                              1,989,402,034.93           1,815,127,816.45                     9.60%
    归属于上市公司股东的净利润(元)              121,528,073.73             92,130,407.40                     31.91%归属于上市公司股东的扣除非经常性损
                                              108,481,064.26             88,269,092.77                     22.90%益的净利润(元)
    经营活动产生的现金流量净额(元)               28,774,643.12            109,979,587.62                    -73.84%
    基本每股收益(元/股)                                    0.34                       0.26                   30.77%
    稀释每股收益(元/股)                                    0.34                       0.26                   30.77%
    加权平均净资产收益率                                   9.48%                     9.08%                      0.40%
                                                                                           本报告期末比上年度末增
                                          本报告期末              上年度末
                                                                                                     减
    总资产(元)                                2,396,367,892.32           2,365,888,644.07                     1.29%
    归属于上市公司股东的净资产(元)            1,302,826,194.70           1,241,108,337.97                     4.97%二、境内外会计准则下会计数据差异1、同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用公司报告期不存在按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。2、同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用公司报告期不存在按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。三、非经常性损益项目及金额√ 适用 □ 不适用
                                                                                                          单位:元
                        项目                                    金额                             说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                  50,800.45
                                                                        华帝股份有限公司 2014 年半年度报告全文计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                      2,434,050.00一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                 12,448,917.62
    减:所得税影响额                                                      1,882,907.77
    少数股东权益影响额(税后)                                            3,850.83
    合计                                                                 13,047,009.47             --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用公司报告期不存在将根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义、列举的非经常性损益项目界定为经常性损益的项目的情形。
                                                                          华帝股份有限公司 2014 年半年度报告全文
                                        第四节 董事会报告一、概述
    2014年上半年,公司围绕经营转型和内部管理提升的战略导向,以落实“五年百亿”和构建“创意服务型产业平台”作为两大战略主轴,围绕“转型—提升”为核心经营主题开展各项工作,打造国民品牌,推动公司从制造型向“服务+产品”型转变,推动公司向现代商业企业转型,进一步强化公司以灶具、烟机为代表的产品竞争力,夯实“华帝”在“厨电专业品牌”中的领导地位。2014年上半年,公司实现营业收入198,940.2万元,较上年同期增长9.6%,实现净利润(归属于母公司所有者的净利润)12,152.8万元,较上年同期增长31.91%。
      报告期内,公司继续实行“华帝”、“百得”双品牌运作。“华帝”品牌在传统渠道建设方面,实现苏宁、国美等KA渠道的进店数为2014间,进店率为60.19%;已经建立标准专卖店2228家,橱柜标准店193家,生活体验馆162家,乡镇网点4595家,“华帝”品牌按照既定的战略规划对自有渠道进行稳步扩张和建设,保持了全国一、二、三、四级市场的稳定布局和不断发展。在新兴渠道方面, “华帝”品牌重点参加了“418促销”和“618促销”等大型网购促销活动,取得了较好的销售业绩;房地产方面,加大了对新客户的开发力度,报告期内实现销售收入同比增长132.94%。
    公司“百得”品牌继续坚持“2013-2015年的国内营销战略”,即立足二级市场、做透三级县级市场、覆盖农村市场。国内营销中心在营销策略上做了有效部署和科学调整,重点在三四级区域进行活动推广,多场推广活动实现销量明显提升;招商小组工作顺利推进,开发新客户速度有所提升。报告期内新增41个销售区域,17家区域经销商,80家专卖店,650家乡镇网点。截止报告期末,“百得”品牌共有342个区域经销商,561家专卖店,4085个乡镇网点,继续在三、四线市场进行深耕,保持了在二线品牌中的领先地位。报告期内,“百得”品牌销售情况良好,完成了年初制定的销售目标,尤其在国内市场的表现比较突出,同比增长了28.35%。
    研发创新方面,公司进行持续创新,成果丰硕。报告期内,公司技术中心共开展重大技术研发类项目41项,其中完成技术成果转化应用15项,产品得到持续升级,质量不断提升。报告期内,公司获得授权专利18项,其中发明专利6项,实用新型专利15项,外观设计2项。截至报告期末,公司共拥有专利561项,其中发明专利22项,实用新型专利302项,外观设计244项。公司秉承国家对行业产品的“节能、环保”总体政策导向,着力提升产品效能,灶具方面行业首创大气式补充二次空气,经检测评估热效率达到69%并有效实现产品燃烧器的CO气体排放量降低;烟机方面行业首创可实现不同风压下风量自动补偿;燃热方面在降噪、成型工艺创新、热效率提高和抗外压能力等方面都有所创新和提高;电热方面首次推出小厨宝系列产品,填补我司小厨宝产品线的空缺,实现成本有效降低,快速满足销售需求。其他产品方面根据市场需求变化首次在国内推出蒸箱和烤箱,丰富了华帝品牌产品线。在用户体验方面,公司通过一系列市场调研和大范围的客户回访方式,对产品的外观、零部件和操作系统均进行了不同程度的优化和改进,例如在灶具上对燃烧器的设计进行改进,使其能够进行拆卸以及面板清洗过程更方便,并首次开发电子显示聚能灶,有效提高了消费者的用户体验感受。报告期内,华帝股份成为“国家级工业设计中心”。与此同时,华帝凭借雄厚的自主创新能力以及在行业内的示范作用,成功跻身15家首批“中国工业设计示范基地”。
    品牌建设方面,公司围绕远景战略进行品牌战略转型升级。公司延续了体育营销路线,通过参加第五届环海南岛国际大帆船赛来宣传华帝品牌的环保健康理念,并成功成为2014南京青奥会燃气火炬及燃气具独家供应商;公司强化了对重点技术和产品的推广,以聚能灶为传播核心,制作了全新广告片“爱爆炒”,并在央视多个频道和重点卫视、网络媒体进行投放,世界杯期间,利用社交媒体开展社会化整合营销,提升产品宣传的覆盖面。以热炫烟机为核心,强化华帝热炫烟机“开创蒸汽自动洗时代”的核心概念,提升产品的市场形象;加强与消费者群体的互动沟通,举办“华帝滋味”美食课堂全国巡回活动;利用微博等网上平台与消费者进行互动,提升企业品牌形象的关注度,增强消费者对企业的了解和认同。报告期内,华帝股份荣获(第五届)中国家用燃具灶具行业标志性品牌,并同时入选“中国最有价值品牌500强”。
    运营管理方面,公司坚持构建“精益生产”的管理体系,通过改善工艺、生产流程,建立人才培养体系,完善供应商管理机制,不断满足客户对产品的需要。报告期内,公司的流程优化工作稳步推进,运营效率有所提高,通过现场改善和库存
                                                                          华帝股份有限公司 2014 年半年度报告全文管理,有效的控制了生产成本与效率。
       售后服务方面,公司一直秉承“速度服务用心感动”星级售后服务理念,通过标准化建设提高全国服务网点的服务水平,打造华帝高端、专业的服务品牌。报告期内,公司的语音信息平台已经上线实施,建立了微博投诉处理方式,加快售后服务水平与效率。二、主营业务分析概述公司主营业务范围:生产、销售燃气具系列产品,太阳能及类似能源器具,家庭厨房用品,家用电器及配件,自产产品的售后服务。企业自有资产投资,经营本企业自产产品及技术的出口业务;经营本企业生产所需的原辅材料、仪器仪表、机械设备、零配件及技术的进口业务(国家限定公司经营和国家禁止进出口的商品除外;具体按[2002]粤外经贸发登记字第029号经营)。
    报告期内,公司主营业务未发生重大变化。主要财务数据同比变动情况
                                                                                                              单位:元
                              本报告期              上年同期              同比增减                     变动原因
    营业收入                       1,989,402,034.93     1,815,127,816.45                 9.60%
    营业成本                       1,291,369,342.91     1,197,049,832.28                 7.88%
    销售费用                        394,748,909.68        357,488,518.38                 10.42%
    管理费用                        152,565,061.60        137,115,173.72                 11.27%
                                                                                              主要系报告期内理财产
    财务费用                          -8,029,290.15           368,366.94           -2,279.70%
                                                                                              品收益增加所致。
    所得税费用                       27,518,532.57         22,402,001.76                 22.84%
    研发投入                         46,055,155.34         43,167,967.98                 6.69%
                                                                                              主要系报告期内支付广经营活动产生的现金流
                                 28,774,643.12        109,979,587.62              -73.84% 告宣传费及支付给职工量净额
                                                                                              的薪酬增加所致。
                                                                                              主要系报告期内购买理
    投资活动产生的现金流                                                                          财产品投资支出增加、
                                -171,681,351.95       -42,345,288.64             305.43%
    量净额                                                                                        购置固定资产投资支出
                                                                                              增加所致。
                                                                                              主要系报告期内公司取筹资活动产生的现金流
                                 -50,755,899.75       -87,998,183.39              -42.32% 得借款比去年同期增加量净额
                                                                                              所致。现金及现金等价物净增
                                -194,042,738.93       -22,512,302.12             761.94%加额
                                                                                              主要系报告期内利用资
    货币资金                        204,254,139.98        400,498,857.63              -49.00% 金购买理财产品增加所
                                                                                              致。
                                                                         华帝股份有限公司 2014 年半年度报告全文
                                                                                            主要系报告期内资金回
    应收票据                       385,122,663.79        290,753,111.63               32.46% 笼中银行承兑汇票占比
                                                                                            增大所致。
                                                                                            主要系报告期内电子商
    应收账款                       213,275,593.24        152,950,903.38               39.44% 务渠道销售回款延迟所
                                                                                            致。
                                                                                            主要系报告期内预付给
    预付账款                        64,702,067.54         35,972,043.48               79.87% 供应商锁定铜价款项增
                                                                                            加所致。
                                                                                            主要系报告期内购置银
    其他流动资产                   255,500,000.00        120,448,082.64              112.12% 行保本理财产品增加所
                                                                                            致。
                                                                                            主要系报告期内软件及
    在建工程                         3,677,181.38          5,874,200.91               -37.40% 装修工程转入资产所
                                                                                            致。
                                                                                            主要系报告期内支付了
    应付职工薪酬                    35,482,389.94         67,062,313.98               -47.09%
                                                                                            上年度年终奖金所致。
                                                                                            主要系报告期内未交增
    应交税费                        35,538,512.56          5,620,493.33              532.30% 值税和所得税增加所
                                                                                            致。
                                                                                            主要系报告期内确认上
                                                                                            年度经销商未完成任务
    营业外收入                      15,757,376.48          7,174,770.64              119.62%
                                                                                            保证金扣罚及政府补助
                                                                                            项目资金增加所致。
                                                                                            主要系上年同期对外捐
    营业外支出                           823,608.41        2,704,457.76               -69.55% 赠支出较多而本期相对
                                                                                            减少所致公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况
    根据宏观环境的变化和市场发展趋势,华帝股份围绕构建“创意服务型产业平台”的战略主轴,和“四项转型、五项提升”的核心经营主题并重点围绕六大工作事项开展工作,具体执行情况如下:
    1. 厨电一体化新终端的建设落地
    厨电一体化项目组主要针对建店工艺提升、形象提升,整体建店流程的梳理,全面完善了新终端标准化设计体系,供应体系,工程管理体系等。2014年全年预计建店120家,厨电一体化终端新标准在终端应用中已成熟规范化,效率大大提升。通过厨电一体化华帝新终端的建设,布局及落地,华帝终端形象得到整体提升,强化了华帝“整体厨房”行业领导者形象。
                                                                         华帝股份有限公司 2014 年半年度报告全文
    2.终端网点运营能力的提升
    终端建设效率提升显著,随着业务流程的不断优化和CRM(即客户关系管理,是指企业用CRM技术来管理与客户之间的关系,以客户为中心,以客户价值来判定市场需求)等信息化系统的应用,终端建设效率得到了很快的提升,建店申请的完成由原来的十天提升到现在的二小时,与经销商的沟通、交流更快速、更便捷。
    3.产品技术开发质量与效率的提升
    自2013年10月起公司正式启动IPD项目(Integrated Product Development, 简称IPD,它是一套产品开发的模式、理念与方法。不仅仅只是一个开发流程,而是一个跨功能部门的业务流程,将所有管理产品所需的全部主要活动整合起来,保证计划、交付工作的成功,实现业务目标),并以IPD项目为牵引,逐步构建公司产品管理体系,以持续提升公司产品技术开发的质量和效率。报告期内已初步搭建异步研发体系框架、初步构建与IPD项目相匹配的绩效考核体系。实现技术评审和决策评审分离,逐步完善产品评价机制。
    4.新型供应链体系和“智造”现场的构建
    核心供应商内部管理的改善。为持续提升供应商的供货能力和质量保证能力,同时进行内部管理能力的提升,公司制定了各供应商改善年度计划。在改善计划中,主要通过提升车间效率,降低库存,提升标准化执行比率,缩短过程周期,提升生产直通率,人才培养等帮助供应商进行内部管理的提升。
    物流整体的改造。首先,基于华帝的厂房结构、物流走向、设备布局及公司未来物流发展等方面,设计并确定了物流改造方案,基本实现物料、产品收、发、贮、配、送、装、卸信息化、自动化;其次,已形成了物流装配技术和物流系统控制技术的整体框架概念方案;最后,以节约场地、提高综合效率为目标,实施生产区域布局的综合规划,并分步实施中。
    冲压自动化改造。目前根据产品的特点、冲压生产的状况、产量和生命周期等,选定适合做冲压自动化线的产品,完成冲压自动化线可行性分析报告,已确定模具工艺方案,减少了生产工序,确定了冲压自动化线技术方案。
    5.组织保证能力和人力资源保证能力的提升
    2014年上半年,公司在合理优化资源配置的背景下,启动了组织变革项目,完成了组织变革总体方案的落地和《组织管理及组织编制管理制度》的发布,并建立新架构相对应的岗位体系,同时结合工作标准项目,建立各专业线晋升通道,逐步促进工作标准、岗位、任职资格的有机融合。
    此外,为建立与五年战略目标相匹配的人力资源保证能力,公司开展了中长期战略人才的培养和现有人才的“优才优薪”工程,主要表现在:①工资体系调整——根据市场水平,调整工资标准,通过搭建有吸引力的薪酬标准,吸纳优质人才;②建立岗位合并激励办法,促进开展减员增效工作;③继续推动接班人项目的开展;④开展高管轮训计划。
    6.内部管理能力的提升
    2014年,公司持续加强对内部的管理,逐步建立以“服务”为核心的企业文化,并从流程管理、财务管控、信息化集成等方面提升企业的软性能力建设,具体如下:
    完成内部服务评价体系的建设。内部顾客需求为导向,通过对公司内部核心服务职能进行评价和考核,牵引并逐步形成以客户需求和客户满意度来驱动工作开展和评价工作价值的服务意识和工作习惯,促进企业内部服务能力和运营效率的系统提升,推动以“服务”为核心的企业文化建设。
    持续推动流程建设与优化工作。2014年,公司推动了几大流程项目的梳理与优化建设工作,包括IPD项目、流程与体系融合项目、工作标准项目、橱柜工厂流程优化项目、电子商务流程优化项目、EPROS流程管理平台建设等,并通过考核公司一级部门负责人的流程建设能力和审查流程落地执行效果,从而推动流程工作的有效建设和营造企业流程优化的氛围。
    强化总部财务管控和专业支持能力。2014年,公司开展集中财务核算模式,加强子公司财务集中结算,统一出具管理报表,逐步实施资金收支两条线管理,逐步强化总部对子公司的财务管控能力。
    逐步加强公司信息化建设和集成应用能力。为加快信息技术在企业商业运营过程中的集成应用,以市场为导向,公司大力推动营销创新项目(O2O、CRM),通过整合集团及经销商总体资源,逐步搭建支撑华帝O2O战略转型的业务支撑平
                                                                          华帝股份有限公司 2014 年半年度报告全文台,优化业务流程,提高运营效率、降低运营成本、增加运营的透明度、控制运营风险;以产品为核心,逐步推动产品生命周期管理系统(PLM)的实施,以期构建产品结构数据库、初步实现产品开发及技术创新的项目管理、持续完善信息化管理工具建设及系统之间的整合与集成。
       企业内部环境逐步改善。目前,公司宿舍环境和用餐环境正在得到逐步改善,员工文娱建设活动增多且形式多样,各项福利政策均落实到位并逐步优化,让全体员工感受到了企业转型升级过程中带来的物质、精神方面的双重红利,提升了员工凝聚力。三、主营业务构成情况
                                                                                                       单位:元
                                                                  营业收入比上年 营业成本比上年 毛利率比上年同
                     营业收入        营业成本        毛利率
                                                                    同期增减        同期增减        期增减分行业
    电气及机械制造 1,933,905,852.22 1,253,127,831.38         35.20%           11.24%         10.71%          0.30%分产品
    炉具               577,333,362.85   372,195,915.60       35.53%           19.68%         14.90%          2.68%
    烟机               908,716,866.88   604,813,513.16       33.44%            7.73%         13.51%         -3.39%
    热水器             391,768,990.63   279,154,574.70       28.75%           -3.26%         -8.97%          4.48%
    其他               254,940,028.63   188,080,744.28       26.23%            8.76%          9.25%         -0.33%
    内部抵消数         -198,853,396.77 -191,116,916.36        3.89%          -12.32%         -6.15%         -6.31%分地区
    华北地区           173,972,629.60   115,395,234.16       33.67%          -15.39%         -8.37%         -5.08%
    东北地区           123,278,510.97    78,774,089.07       36.10%           61.27%         63.43%         -0.84%
    华东地区           479,932,612.86   301,825,887.48       37.11%           12.61%         13.91%         -0.72%
    华中地区           296,682,933.38   194,897,493.51       34.31%           24.73%         23.11%          0.87%
    华南地区           256,320,908.47   136,654,350.76       46.69%            9.27%         -4.47%          7.67%
    西南地区           247,850,497.49   186,245,110.55       24.86%            5.29%         10.67%         -3.66%
    其它地区           355,867,759.45   239,335,665.85       32.75%           10.38%          7.23%          1.97%四、核心竞争力分析1、品牌优势
       公司成立22年来,一直专注于厨卫领域,以燃气灶、抽油烟机、热水器和消毒柜为主营产品,在国内市场具有较高的知名度。公司自2008年北京奥运会以来开始实施体育营销,先后多次赞助国内外各大重要体育赛事,并为其生产火炬产品,品牌内涵得到进一步升华,品牌号召力得到进一步加强。报告期内华帝股份荣获(第五届)中国家用燃具灶具行业标志性品牌,并同时入选“中国最有价值品牌500强”。2、技术优势
                                                                               华帝股份有限公司 2014 年半年度报告全文
       公司具有先进的燃气具产品生产技术,在产品研发、工业设计等方面居于行业领导地位。目前已经拥有世界领先地位的低氮氧净燃烧技术、智能仿真控制技术、离子感应式意外熄火保护技术、聚能燃烧等高端技术。公司主导推广的燃气热水器入选国家发改委《节能产品惠民工程高效节能家用燃气热水器推广目录(第一批、第三批、第四批)》,同时积极响应国家节能减排政策,专注聚能燃烧技术的开发与应用,目前第二代聚能灶的热效率已达到70.11%且烟气中CO含量由一代燃烧器的160ppm降到40ppm。聚能燃烧技术在2010年底入编国家发改委、国家重点节能技术推广项目第三批目录,公司在厨卫产品的节能技术方面保持领先。公司技术中心为国家认定企业技术中心,公司工业设计中心为“国家级工业设计中心”,与此同时,公司凭借雄厚的自主创新能力以及在行业内的示范作用,成功跻身15家首批“中国工业设计示范基地”。3、渠道优势
    公司拥有“华帝”和“百得”两个品牌,“华帝”品牌主要定位于中高端,“百得”品牌主要定位于中低端,双品牌运作实现了公司产品从一二级市场到三四级市场、乡镇渠道的全面覆盖,产品线也实现了高中低端的全线布局,国内、海外两个市场均衡化发展。
       公司实行多渠道并行战略,在KA渠道、自有渠道、新型渠道方面均保持了持续的扩张态势。报告期内,公司对终端网点进行形象升级改造,共有670家标准专卖店和KA渠道店面完成了升级与数量拓展,提升终端的能力与产出效率。公司逐步推动一级经销商向整体厨房服务方面转型、线上线下O2O并举的营销渠道模式。五、投资状况分析1、对外股权投资情况(1)对外投资情况√ 适用 □ 不适用
                                                     对外投资情况
           报告期投资额(元)                    上年同期投资额(元)                        变动幅度
                          49,468,571.63                           48,121,543.22                               2.80%
                                                     被投资公司情况
               公司名称                                主要业务                    上市公司占被投资公司权益比例
                                          销售五金制品、塑料制品、家用电器、
    中山市达伦工贸有限公司                                                                                       40.00%
                                          日用百货
                                          家具、陶瓷制品、玻璃制品、不锈钢、
                                          灯具、厨具、家电制品、厨电、纺织、
    深圳市前海大品大爱创意产品有限公司 纺布、纺织制品、家居电器、竹制品、                                        20.00%
                                          塑料制品、橡胶、硅胶制品的批发,进
                                          出口及相关配套等中山联动第一期股权投资中心(有限合 法律、法规、政策允许的股权投资业务;
                                                                                                              1.35%
    伙)                                      企业资产管理咨询
                                          工程机械设备生产、加工、销售、维修;
                                          液压建筑机械设备维修;机械设备、五
    江苏力博士机械股份有限公司                                                                                    3.00%
                                          金交电、电子产品批发、零售;自营和
                                          代理各类商品及技术的进出口业务
                                                                                     华帝股份有限公司 2014 年半年度报告全文
                                             生产病房护理设备和器具,二类物理治疗
    中山厚福应用技术有限公司                                                                                               3.00%
                                             及康复设备
    中山市公用小额贷款有限责任公司               办理各项小额贷款、其他经批准的业务                                       10.00%(2)持有金融企业股权情况□ 适用 √ 不适用公司报告期未持有金融企业股权。(3)证券投资情况□ 适用 √ 不适用公司报告期不存在证券投资。2、委托理财、衍生品投资和委托贷款情况(1)委托理财情况√ 适用 □ 不适用
                                                                                                                 单位:万元
                                                                                       本期实际 计提减值             报告期实
    受托人名              是否关联               委托理财                       报酬确定
           关联关系               产品类型              起始日期 终止日期              收回本金 准备金额 预计收益 际损益金
    称                      交易                金额                           方式
                                                                                         金额     (如有)              额
                                                        2014 年   2014 年
                                  债券与货                                  保本浮动
    建行       否         否                        2,500 01 月 02 02 月 10                   2,500              17.36      17.36
                                  币型                                      收益
                                                        日        日
                                                        2014 年   2014 年
                                  债券与货                                  保本浮动
    交行       否         否                       10,000 01 月 02 01 月 23                  10,000              18.41      18.41
                                  币型                                      收益
                                                        日        日
                                                        2014 年   2014 年
                                  债券与货                                  保本浮动
    建行       否         否                          800 01 月 02 02 月 10                     800               5.56       5.56
                                  币型                                      收益
                                                        日        日
                                                        2014 年   2014 年
                                  债券与货                                  保本浮动
    建行       否         否                        1,600 01 月 07 02 月 11                   1,600               9.21       9.21
                                  币型                                      收益
                                                        日        日
    厦门国际                                                2014 年   2014 年
                                                                            保本浮动
    银行珠海 否           否          货币型        1,100 01 月 10 02 月 24                   1,100               8.53       8.53
                                                                            收益
    分行                                                    日        日
    厦门国际                                                2014 年   2014 年
                                                                            保本浮动
    银行珠海 否           否          货币型        1,000 01 月 16 03 月 02                   1,000               7.75       7.75
                                                                            收益
    分行                                                    日        日
                                                                 华帝股份有限公司 2014 年半年度报告全文
                                     2014 年    2014 年
                     债券与货                             保本浮动
    建行       否   否              2,000 01 月 23 02 月 27               2,000             11.51    11.51
                     币型                                 收益
                                     日         日
                                     2014 年    2014 年
                     债券与货                             保本浮动
    交行       否   否              8,000 01 月 23 02 月 28               8,000             26.83    26.83
                     币型                                 收益
                                     日         日
                                     2014 年    2014 年
                     债券与货                             保本浮动
    建行       否   否              2,500 01 月 27 03 月 03               2,500             13.66    13.66
                     币型                                 收益
                                     日         日
                                     2014 年    2014 年
                     债券与货                             保本浮动
    华润行     否   否              4,000 02 月 11 03 月 18               4,000             20.33    20.33
                     币型                                 收益
                                     日         日
                                     2014 年    2014 年
                     债券与货                             保本浮动
    建行       否   否              3,900 02 月 14 03 月 27               3,900             22.78    22.78
                     币型                                 收益
                                     日         日
    厦门国际                             2014 年    2014 年
                                                          保本浮动
    银行珠海 否     否   货币型      500 02 月 10 03 月 27                 500               4.06     4.06
                                                          收益
    分行                                 日         日
                                     2014 年    2014 年
                                                          保本浮动
    东亚       否   否   外汇型     3,000 02 月 18 04 月 04               3,000              19.5     19.5
                                                          收益
                                     日         日
                                     2014 年    2014 年
                     债券与货                             保本浮动
    建行       否   否              2,000 02 月 27 03 月 31               2,000              9.12     9.12
                     币型                                 收益
                                     日         日
    厦门国际                             2014 年    2014 年
                                                          保本浮动
    银行珠海 否     否   货币型     1,100 02 月 27 04 月 13               1,100              8.53     8.53
                                                          收益
    分行                                 日         日
    厦门国际                             2014 年    2014 年
                                                          保本浮动
    银行珠海 否     否   货币型     1,000 03 月 04 04 月 18               1,000              7.75     7.75
                                                          收益
    分行                                 日         日
                                     2014 年    2014 年
                     债券与货                             保本浮动
    建行       否   否              2,500 03 月 04 04 月 08               2,500             12.47    12.47
                     币型                                 收益
                                     日         日
                                     2014 年    2014 年
                     债券与货                             保本浮动
    交行       否   否              8,000 02 月 28 03 月 17               8,000             11.92    11.92
                     币型                                 收益
                                     日         日
                                     2014 年    2014 年
                     债券与货                             保本浮动
    交行       否   否              2,600 03 月 19 03 月 28               2,600              1.73     1.73
                     币型                                 收益
                                     日         日
    交行       否   否   债券与货   4,000 2014 年   2014 年   保本浮动    4,000             19.29    19.29
                                                                   华帝股份有限公司 2014 年半年度报告全文
                     币型               03 月 21 04 月 22 收益
                                        日        日
                                        2014 年   2014 年
                     债券与货                               保本浮动
    交行       否   否               800 03 月 28 04 月 25                   800               2.41     2.41
                     币型                                   收益
                                        日        日
                                        2014 年   2014 年
                     债券与货                               保本浮动
    交行       否   否              4,500 03 月 31 05 月 04                 4,500             23.05    23.05
                     币型                                   收益
                                        日        日
    厦门国际                                2014 年   2014 年
                                                            保本浮动
    银行珠海 否     否   货币型      500 03 月 27 05 月 09                   500               3.23     3.23
                                                            收益
    分行                                    日        日
                                        2014 年   2014 年
                     债券与货                               保本浮动
    交行       否   是              2,500 04 月 01 04 月 15                 2,500              3.07     3.07
                     币型                                   收益
                                        日        日
                                        2014 年   2014 年
                     债券与货                               保本浮动
    建行       否   否              3,000 04 月 01 05 月 05                 3,000             13.97    13.97
                     币型                                   收益
                                        日        日
                                        2014 年   2014 年
                     债券与货                               保本浮动
    交行       否   否              4,500 04 月 09 04 月 15                 4,500              1.55     1.55
                     币型                                   收益
                                        日        日
    厦门国际                                2014 年   2014 年
                                                            保本浮动
    银行珠海 否     否   货币型     1,100 04 月 14 05 月 29                 1,100              8.25     8.25
                                                            收益
    分行                                    日        日
    厦门国际                                2014 年   2014 年
                                                            保本浮动
    银行珠海 否     否   货币型     1,000 04 月 18 06 月 02                 1,000               7.5      7.5
                                                            收益
    分行                                    日        日
                                        2014 年   2014 年
                     债券与货                               保本浮动
    交行       否   否              2,000 04 月 15 05 月 14                 2,000              4.91     4.91
                     币型                                   收益
                                        日        日
                                        2014 年   2014 年
                     债券与货                               保本浮动
    交行       否   否              5,100 04 月 22 04 月 28                 5,100              1.76     1.76
                     币型                                   收益
                                        日        日
                                        2014 年   2014 年
                     债券与货                               保本浮动
    建行       否   否              1,600 04 月 28 06 月 02                 1,600               6.9      6.9
                     币型                                   收益
                                        日        日
    厦门国际                                2014 年   2014 年
                                                            保本浮动
    银行珠海 否     否   货币型     1,000 04 月 25 06 月 04                 1,000              5.56     5.56
                                                            收益
    分行                                    日        日
                     债券与货           2014 年   2014 年   保本浮动
    交行       否   否              2,300                                   2,300              3.23     3.23
                     币型               04 月 28 05 月 14 收益
                                                                 华帝股份有限公司 2014 年半年度报告全文
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    交行       否   否              3,600 05 月 04 05 月 14               3,600              2.66     2.66
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    浦发行     否   否              3,000 05 月 06 06 月 05               3,000             11.84    11.84
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    建行       否   否              3,200 05 月 08 06 月 10               3,200             12.87    12.87
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    交行       否   否              2,500 05 月 15 06 月 13               2,500              7.45     7.45
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    交行       否   否              1,000 05 月 16 06 月 12               1,000              2.39     2.39
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    交行       否   否              1,300 05 月 22 06 月 12               1,300              2.37     2.37
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    中行       否   否              1,500 05 月 26 06 月 10               1,500              1.91     1.91
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    中行       否   否              1,600 05 月 29 06 月 12               1,600              1.96     1.96
                     币型                                 收益
                                     日        日
    厦门国际                             2014 年   2014 年
                                                          保本浮动
    银行珠海 否     否   货币型     1,700 05 月 30 07 月 11                                 10.31
                                                          收益
    分行                                 日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    交行       否   否              3,000 05 月 30 07 月 01                                 13.15
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    交行       否   否              1,400 05 月 29 06 月 13               1,400              2.21     2.21
                     币型                                 收益
                                     日        日
    厦门国际                             2014 年   2014 年
                                                          保本浮动
    银行珠海 否     否   货币型     1,000 06 月 04 07 月 18                                  6.36
                                                          收益
    分行                                 日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    建行       否   否              1,700 06 月 04 07 月 18                                   8.2
                     币型                                 收益
                                     日        日
                                                                 华帝股份有限公司 2014 年半年度报告全文
    厦门国际                             2014 年   2014 年
                                                          保本浮动
    银行珠海 否     否   货币型     1,000 06 月 05 07 月 18                                  6.21
                                                          收益
    分行                                 日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    交行       否   否              7,100 06 月 10 06 月 12               7,100              0.82     0.82
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    交行       否   否              7,000 06 月 13 07 月 14                                 29.67
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                                                          保本浮动
    东亚       否   否   外汇型     4,000 06 月 16 07 月 31                                   27
                                                          收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    建行       否   否              1,500 06 月 17 08 月 01                                  7.49
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    平安银行 否     否              1,000 06 月 30 07 月 30                                  3.62
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    交行       否   否              1,400 06 月 30 07 月 14                                  1.78
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    建行       否   否              1,100 01 月 02 02 月 10               1,100              7.64     7.64
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    建行       否   否               300 01 月 02 02 月 10                 300               2.08     2.08
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    建行       否   否               150 01 月 07 02 月 11                 150               0.86     0.86
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    建行       否   否                50 01 月 21 02 月 25                  50               0.28     0.28
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    建行       否   否               500 01 月 02 02 月 10                 500               3.47     3.47
                     币型                                 收益
                                     日        日
                                     2014 年   2014 年
                     债券与货                             保本浮动
    建行       否   否               250 01 月 07 02 月 11                 250               1.44     1.44
                     币型                                 收益
                                     日        日
    中行       否   否   债券与货    800 2014 年   2014 年    保本浮动     800               0.44     0.44
                                                              华帝股份有限公司 2014 年半年度报告全文
                 币型              01 月 07 02 月 18 收益
                                   日        日
                                   2014 年   2014 年
                 债券与货                              保本浮动
    建行   否   否               200 01 月 14 02 月 17                  200               1.12     1.12
                 币型                                  收益
                                   日        日
                                   2014 年   2014 年
                 债券与货                              保本浮动
    建行   否   否               250 01 月 27 03 月 03                  250               1.37     1.37
                 币型                                  收益
                                   日        日
                                   2014 年   2014 年
                 债券与货                              保本浮动
    中行   否   否               200 01 月 28 03 月 10                  200               0.98     0.98
                 币型                                  收益
                                   日        日
                                   2014 年   2014 年
                 债券与货                              保本浮动
    建行   否   否              1,500 02 月 12 03 月 24                1,500              8.55     8.55
                 币型                                  收益
                                   日        日
                                   2014 年   2014 年
                 债券与货                              保本浮动
    建行   否   否               450 02 月 19 03 月 26                  450               2.24     2.24
                 币型                                  收益
                                   日        日
                                   2014 年   2014 年
                 债券与货                              保本浮动
    建行   否   否                50 02 月 19 03 月 21                   50               0.23     0.23
                 币型                                  收益
                                   日        日
                                   2014 年   2014 年
                 债券与货                              保本浮动
    建行   否   否               500 02 月 12 03 月 18                  500               2.42     2.42
                 币型                                  收益
                                   日        日
                                   2014 年   2014 年
                 债券与货                              保本浮动
    建行   否   否               250 02 月 12 03 月 24                  250               1.42     1.42
                 币型                                  收益
                                   日        日
                                   2014 年   2014 年
                 债券与货                              保本浮动
    建行   否   否               600 02 月 18 03 月 28                  600               3.25     3.25
                 币型                                  收益
                                   日        日
                                   2014 年   2014 年
                 债券与货                              保本浮动
    建行   否   否               200 02 月 19 03 月 26                  200                 1        1
                 币型                                  收益
                                   日        日
                                   2014 年   2014 年
                 债券与货                              保本浮动
    建行   否   否               250 03 月 04 04 月 08                  250               1.22     1.22
                 币型                                  收益
                                   日        日
                                   2014 年   2014 年
                 债券与货                              保本浮动
    建行   否   否               200 03 月 14 04 月 18                  200               0.86     0.86
                 币型                                  收益
                                   日        日
                 债券与货          2014 年   2014 年   保本浮动
    建行   否   否               500                                    500               2.16     2.16
                 币型              03 月 19 04 月 23 收益
                                                             华帝股份有限公司 2014 年半年度报告全文
                                 日        日
                                 2014 年   2014 年
                 债券与货                             保本浮动
    建行   否   否               250 03 月 25 04 月 29                 250               1.08     1.08
                 币型                                 收益
                                 日        日
                                 2014 年   2014 年
                 债券与货                             保本浮动
    建行   否   否               300 04 月 01 05 月 06                 300               1.38     1.38
                 币型                                 收益
                                 日        日
                                 2014 年   2014 年
                 债券与货                             保本浮动
    交行   否   否               500 03 月 31 05 月 04                 500               2.56     2.56
                 币型                                 收益
                                 日        日
                                 2014 年   2014 年
                 债券与货                             保本浮动
    建行   否   否              2,000 04 月 02 05 月 08               2,000              9.86     9.86
                 币型                                 收益
                                 日        日
                                 2014 年   2014 年
                 债券与货                             保本浮动
    建行   否   否               250 04 月 14 05 月 19                 250               1.08     1.08
                 币型                                 收益
                                 日        日
                                 2014 年   2014 年
                 债券与货                             保本浮动
    建行   否   否               200 04 月 23 05 月 26                 200               0.86     0.86
                 币型                                 收益
                                 日        日
                                 2014 年   2014 年
                 债券与货                             保本浮动
    建行   否   否               500 04 月 28 06 月 02                 500               2.16     2.16
                 币型                                 收益
                                 日        日
                                 2014 年   2014 年
                 债券与货                             保本浮动
    建行   否   否               250 05 月 05 06 月 06                 250               0.96     0.96
                 币型                                 收益
                                 日        日
                                 2014 年   2014 年
                 债券与货                             保本浮动
    工行   否   否               200 05 月 06 06 月 16                 200               0.83     0.83
                 币型                                 收益
                                 日        日
                                 2014 年   2014 年
                 债券与货                             保本浮动
    建行   否   否               300 05 月 08 06 月 10                 300               1.21     1.21
                 币型                                 收益
                                 日        日
                                 2014 年   2014 年
                 债券与货                             保本浮动
    建行   否   否               550 05 月 22 06 月 23                 550               1.93     1.93
                 币型                                 收益
                                 日        日
                                 2014 年   2014 年
                 债券与货                             保本浮动
    工行   否   否               400 05 月 28 07 月 08                                   1.66
                 币型                                 收益
                                 日        日
                                 2014 年   2014 年
                 债券与货                             保本浮动
    中行   否   否               100 05 月 29 06 月 27                 100               0.26     0.26
                 币型                                 收益
                                 日        日
                                                                                华帝股份有限公司 2014 年半年度报告全文
                                                   2014 年    2014 年
                             债券与货                                   保本浮动
    中行      否        否                       300 05 月 30 07 月 10                                      1.35
                             币型                                       收益
                                                   日         日
                                                   2014 年    2014 年
                             债券与货                                   保本浮动
    建行      否        否                      2,000 05 月 22 06 月 23                  2,000              7.01     7.01
                             币型                                       收益
                                                   日         日
                                                   2014 年    2014 年
                             债券与货                                   保本浮动
    建行      否        否                       500 06 月 04 07 月 18                                      2.41
                             币型                                       收益
                                                   日         日
                                                   2014 年    2014 年
                             债券与货                                   保本浮动
    建行      否        否                       250 06 月 10 07 月 14                                      0.96
                             币型                                       收益
                                                   日         日
                                                   2014 年    2014 年
                             债券与货                                   保本浮动
    建行      否        否                       300 06 月 11 07 月 18                                      1.23
                             币型                                       收益
                                                   日         日
                                                   2014 年    2014 年
                             债券与货                                   保本浮动
    中行      否        否                       500 06 月 27 07 月 31                                      2.05
                             币型                                       收益
                                                   日         日
    合计                                     159,450        --         --      --      133,900            585.83   462.38
    委托理财资金来源                        自有闲置资金
    逾期未收回的本金和收益累计金额                                                                                     0
    涉诉情况(如适用)                      不适用委托理财审批董事会公告披露日期(如
                                        2013 年 12 月 17 日有)委托理财审批股东会公告披露日期(如
                                        2014 年 01 月 07 日有)(2)衍生品投资情况□ 适用 √ 不适用公司报告期不存在衍生品投资。(3)委托贷款情况□ 适用 √ 不适用公司报告期不存在委托贷款。
                                                                             华帝股份有限公司 2014 年半年度报告全文3、募集资金使用情况(1)募集资金总体使用情况□ 适用 √ 不适用(2)募集资金承诺项目情况□ 适用 √ 不适用(3)募集资金变更项目情况□ 适用 √ 不适用公司报告期不存在募集资金变更项目情况。(4)募集资金项目情况
            募集资金项目概述                          披露日期                               披露索引4、主要子公司、参股公司分析√ 适用 □ 不适用主要子公司、参股公司情况
                                                                                                            单位:元
                                    主要产品
    公司名称     公司类型   所处行业                注册资本     总资产      净资产     营业收入 营业利润    净利润
                                     或服务
                                    生产、销
                                    售:燃气
                                    具、灶具、
                                    热水器、吸
                                    油烟机、消
                                    毒柜、烤箱
                                    灶、电热水
    中山百得                            器等厨卫
                                                 80,000,000. 497,651,17 321,041,73 402,352,31 30,061,38 22,055,130.5
    厨卫有限     子公司      厨卫行业   产品、五金
                                                 00                3.59       3.35        3.87     5.86            4
    公司                                塑料电器、
                                    五金制品;
                                    经营本企
                                    企业自产
                                    品生产所
                                    需原材料、
                                    仪器仪表、
                                    机械设备、
                                                                             华帝股份有限公司 2014 年半年度报告全文
                                   零配件及
                                   技术的进
                                   出口业务5、非募集资金投资的重大项目情况□ 适用 √ 不适用公司报告期无非募集资金投资的重大项目。六、对 2014 年 1-9 月经营业绩的预计2014 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形2014 年 1-9 月归属于上市公司股东的净利润变
                                                                        20.00%   至                        50.00%动幅度2014 年 1-9 月归属于上市公司股东的净利润变
                                                                   18,349.02     至                      22,936.28动区间(万元)2013 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                         15,290.85元)业绩变动的原因说明
                                               销售增长及成本费用控制导致利润增长七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用八、董事会对上年度“非标准审计报告”相关情况的说明□ 适用 √ 不适用九、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
       2014年4月18日,公司召开了2013年度股东大会,本次大会审议通过了2013年年度权益分派方案。该方案以公司现有总股本299,051,085股为基数,向全体股东每10股派2人民币现金(含税);同时,以资本公积金向全体股东每10股转增2股。本次所转增股份于2014年5月5日直接记入股东证券账户,现金红利已于2014年5月5日通过股东托管证券公司(或其他托管机构)直接划入其资金账户。
                                               现金分红政策的专项说明
    是否符合公司章程的规定或股东大会决议的要求:              是
    分红标准和比例是否明确和清晰:                            是
                                                                          华帝股份有限公司 2014 年半年度报告全文
    相关的决策程序和机制是否完备:                            是
    独立董事是否履职尽责并发挥了应有的作用:                  是中小股东是否有充分表达意见和诉求的机会,其合法权益是
                                                          是否得到了充分保护:现金分红政策进行调整或变更的,条件及程序是否合规、透
                                                          不适用明:十、本报告期利润分配或资本公积金转增股本预案□ 适用 √ 不适用公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。十一、报告期内接待调研、沟通、采访等活动登记表√ 适用 □ 不适用
                                                                                          谈论的主要内容及提供的
    接待时间              接待地点          接待方式    接待对象类型       接待对象
                                                                                                   资料
                                                                                          探讨公司发展战略,解答
                      公司办公楼四楼接                                 大成基金管理有限
    2014 年 01 月 07 日                      实地调研      机构                               已披露信息中的相关事
                      待室                                             公司 4 人
                                                                                          项。
                                                                       财富里昂证券有限
                                                                       责任公司、工银瑞 探讨公司发展战略,解答
                      公司办公楼四楼接
    2014 年 01 月 16 日                      实地调研      机构            信深圳分公司、安 已披露信息中的相关事
                      待室
                                                                       信证券股份有限公 项。
                                                                       司6人
                                                                       深圳前海黑天鹅资
                                                                       产管理有限公司、
                                                                       华夏基金管理有限
                                                                       公司、国信证券有
                                                                       限公司、招商基金
                                                                       管理有限公司、天
                                                                       弘基金管理有限公
                                                                       司、万家基金管理 探讨公司发展战略,解答
                      公司办公楼四楼接
    2014 年 03 月 06 日                      实地调研      机构            有限公司、海通证 已披露信息中的相关事
                      待室
                                                                       券股份有限公司、 项。
                                                                       东方证券资产管理
                                                                       有限公司、汇丰晋
                                                                       信基金管理有限公
                                                                       司、诺德基金管理
                                                                       有限公司、大成基
                                                                       金管理有限公司、
                                                                       深圳市明曜投资管
                                                              华帝股份有限公司 2014 年半年度报告全文
                                                           理有限公司、泰康
                                                           资产管理有限公
                                                           司、长江证券股份
                                                           有限公司、申银万
                                                           国证券股份有限公
                                                           司、国金证券股份
                                                           有限公司等 18 人
                                                           博时基金管理有限
                                                           公司、中国国际金
                                                           融有限公司、新华
                                                           资产管理股份有限
                                                           公司、长信基金管
                                                                               探讨公司发展战略,解答
                      公司办公楼四楼接                     理有限责任公司、
    2014 年 03 月 12 日                      实地调研   机构                       已披露信息中的相关事
                      待室                                 瑞银证券有限责任
                                                                               项。
                                                           公司、东方证券资
                                                           产管理有限公司、
                                                           晨星(中国)公司、
                                                           渤海证券有限责任
                                                           公司等 9 人
                                                           上投摩根基金管理
                                                                               探讨公司发展战略,解答
                      公司办公楼四楼接                     有限公司、远策投
    2014 年 03 月 13 日                      实地调研   机构                       已披露信息中的相关事
                      待室                                 资管理有限公司等
                                                                               项。
                                                           2人
                                                                               探讨公司发展战略,解答
                      公司办公楼四楼接                     深圳中南成长投资
    2014 年 04 月 01 日                      实地调研   机构                       已披露信息中的相关事
                      待室                                 管理有限公司 2 人
                                                                               项。
                                                                               探讨公司发展战略,解答
                      公司办公楼四楼接                     中国银河证券股份
    2014 年 05 月 15 日                      实地调研   机构                       已披露信息中的相关事
                      待室                                 有限公司 2 人
                                                                               项。
                                                           毕盛(上海)投资
                                                           咨询有限公司、长
                                                           信基金管理有限责 探讨公司发展战略,解答
                      公司办公楼三楼接
    2014 年 05 月 21 日                      实地调研   机构   任公司、银华基金 已披露信息中的相关事
                      待室
                                                           管理有限公司、中 项。
                                                           国银河证券股份有
                                                           限公司等 6 人
                                                           长江证券股份有限
                                                                               探讨公司发展战略,解答
                      皇冠假日酒店会议                     公司、景顺长城基
    2014 年 05 月 21 日                      实地调研   机构                       已披露信息中的相关事
                      室                                   金管理有限公司等
                                                                               项。
                                                           5人
                                                                             华帝股份有限公司 2014 年半年度报告全文
                                            第五节 重要事项一、公司治理情况公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。二、重大诉讼仲裁事项√ 适用 □ 不适用
    诉讼(仲裁)基本情     涉案金额   是否形成预计 诉讼(仲裁) 诉讼(仲裁)审理 诉讼(仲裁)判决
                                                                                            披露日期    披露索引
        况            (万元)       负债        进展      结果及影响         执行情况北京市朝阳区人民法院于 2013 年 1 月
                                                         北京市朝阳区人22 日受理北京泓盛
                                                         民法院裁定驳回亚兰投资有限公司
                                                         原告北京泓盛亚起诉本公司居间合
                                                         兰投资有限公司
    同纠纷一案。北京泓                                                                                     巨潮资讯网
                                                         的起诉,该民事
    盛亚兰投资有限公                                                                                       公告:
                                                         裁定已于 2013 年
    司请求判令公司赔                                                            该裁定已发生 2014 年 01 月 2014-001 号
                          1,128 否                       12 月 1 日发生法
    偿损失 1,128 万元。                                                         法律效力。    04 日        《关于重大
                                                         律效力。该裁定
    北京市朝阳区人民                                                                                       诉讼裁定生
                                                         对公司本期或期
    法院裁定驳回原告                                                                                       效的公告》
                                                         后利润没有影北京泓盛亚兰投资
                                                         响,亦对公司目有限公司的起诉,该
                                                         前生产经营没有民事裁定已于 2013
                                                         影响。年 12 月 1 日发生法律效力。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、破产重整相关事项□ 适用 √ 不适用公司报告期未发生破产重整相关事项。
                                                                                  华帝股份有限公司 2014 年半年度报告全文五、资产交易事项1、收购资产情况□ 适用 √ 不适用公司报告期未收购资产。2、出售资产情况□ 适用 √ 不适用公司报告期未出售资产。3、企业合并情况□ 适用 √ 不适用公司报告期未发生企业合并情况。六、公司股权激励的实施情况及其影响□ 适用 √ 不适用公司报告期无股权激励计划及其实施情况。七、重大关联交易1、与日常经营相关的关联交易√ 适用 □ 不适用
                                                              关联交易 占同类交                可获得的
    关联交易              关联交易 关联交易 关联交易 关联交易                           关联交易
           关联关系                                           金额(万 易金额的                同类交易 披露日期 披露索引
    方                   类型       内容     定价原则   价格                         结算方式
                                                                元)       比例                  市价
                                 销售华帝
           公司关键              厨房电
    重庆一能                                                                                                  2014 年   巨潮资讯
           管理人员              器、热水                                           银行汇票
    燃具有限              销售货物             市场价             20,211.42    10.16%                         03 月 15 网公告:
           控制的其              器、橱柜、                                         /电汇
    公司                                                                                                      日        2014-019
           他企业                舒适热能
                                 产品
                                 销售华帝
           公司关键              厨房电
                                                                                                          2014 年   巨潮资讯
    重庆适时 管理人员                器、热水                                           银行汇票
                      销售货物             市场价                      0   0.00%                          03 月 15 网公告:
    燃具公司 控制的其                器、橱柜、                                         /电汇
                                                                                                          日        2014-019
           他企业                舒适热能
                                 产品
    成都华帝 公司关键 销售货物 销售华帝 市场价                             0   0.00% 银行汇票                 2014 年   巨潮资讯
                                                                             华帝股份有限公司 2014 年半年度报告全文
    电器销售 管理人员             厨房电                                            /电汇           03 月 15 网公告:
    有限公司 控制的其             器、热水                                                          日        2014-019
           他企业             器、橱柜、
                              舒适热能
                              产品
                              向关联人
    中山华帝                      采购浴
           同一实际                                                             银行汇票
    取暖电器              采购商品 霸、集成 市场价                   3.46   0.00%                             -
           控制人                                                               /电汇
    有限公司                      吊顶等产
                              品
    合计                                        --        --    20,214.88   --         --      --        --       --
    大额销货退回的详细情况                   不适用
                                         公司与关联法人重庆一能(含重庆适时和成都华帝)达成了关于签署《2014-2015按类别对本期将发生的日常关联交易进 年度经销合同》的意向,预计 2014 年 1 月 1 日-2015 年 2 月 28 日的销售额为人民行总金额预计的,在报告期内的实际履 币 75,000 万元,该事项已提交董事会审议。具体信息可参见公司于 2014 年 3 月
    行情况(如有)                           15 日在巨潮咨询网发布的公告。在本报告期内,此项关联方交易的实际金额为
                                         20,211.42 万元。交易价格与市场参考价格差异较大的原
                                         不适用因(如适用)2、资产收购、出售发生的关联交易□ 适用 √ 不适用公司报告期未发生资产收购、出售的关联交易。3、共同对外投资的关联交易□ 适用 √ 不适用公司报告期未发生共同对外投资的关联交易。4、关联债权债务往来□ 适用 √ 不适用公司报告期不存在关联债权债务往来。5、其他重大关联交易□ 适用 √ 不适用公司报告期无其他重大关联交易。
                                                                           华帝股份有限公司 2014 年半年度报告全文八、重大合同及其履行情况1、托管、承包、租赁事项情况(1)托管情况□ 适用 √ 不适用公司报告期不存在托管情况。(2)承包情况□ 适用 √ 不适用公司报告期不存在承包情况。(3)租赁情况□ 适用 √ 不适用公司报告期不存在租赁情况。2、担保情况□ 适用 √ 不适用公司报告期不存在担保情况。3、其他重大合同□ 适用 √ 不适用公司报告期不存在其他重大合同。4、其他重大交易□ 适用 √ 不适用公司报告期不存在其他重大交易。九、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项√ 适用 □ 不适用
               承诺事项                 承诺方         承诺内容         承诺时间        承诺期限     履行情况股改承诺收购报告书或权益变动报告书中所作承诺
                                     石河子奋进股   (一)关于盈利 2012 年 12 月 27
    资产重组时所作承诺                                                                    长期有效     正在履行
                                     权投资普通合   预测补偿的承   日
                            华帝股份有限公司 2014 年半年度报告全文
    伙企业   诺:为保障公司
         中小股东利益,
         华帝股份与中
         山奋进投资有
         限公司(以下简
         称"奋进投资")
         分别于 2012 年
         8 月 24 日、2012
         年 10 月 24 日、
         2012 年 11 月 21
         日签署了《盈利
         预测补偿协
         议》、《盈利预测
         补偿协议之补
         充协议》、《奋进
         投资关于履行
         补充协议承诺
         函》,奋进投资
         就盈利预测补
         偿事宜做出如
         下承诺:1、承
         诺利润:中山百
         得厨卫有限公
         司(以下简称"
         百得厨卫")
         2012 年度、2013
         年度、2014 年度
         年经审计的税
         后净利润(以归
         属于母公司股
         东的扣除非经
         常性损益后的
         净利润为计算
         依据)分别不低
         于人民币
         3,809.00 万元、
         4,180.00 万元、
         4,393.00 万元。
         若百得厨卫当
         年经审计确认
         的实际盈利水
         平低于相应年
         度的承诺利润
         数,奋进投资将
                 华帝股份有限公司 2014 年半年度报告全文向华帝股份进行股份补偿。为确保补偿协议的有效履行,奋进投资承诺:"在补偿协议履行期间,本公司确保华帝股份就本次重大资产重组向本公司发行的 4,200万股股份中的1,000 万股不设置质押等可能妨碍本公司履行股份补偿义务的情形。"2、补偿数量及补偿方式:本次交易完成后,在补偿测算期间,如百得厨卫实现的实际利润未达到当年度承诺利润,则在上述补偿测算期间,交易对方奋进投资将对华帝股份进行补偿。补偿方式为:奋进投资以其本次发行取得的上市公司的股份优先进行补偿;对于股份不足以补偿的余额,由奋进投资以现金进行补偿。每年需补偿的股份数量即补偿股份数的具体计算公式如下:补偿股份数=[(截至
                  华帝股份有限公司 2014 年半年度报告全文当期期末累积承诺净利润数-截至当期期末累积实际净利润数)÷补偿期限内各年的承诺净利润数总和]×(拟购买资产的交易价格÷本次发行价格)-已补偿股份数。奋进投资用于补偿的股份数量不超过本次认购华帝股份非公开发行股份获得的股份总数。假如华帝股份在承诺年度实施转增或送股分配的,则补偿股份数相应调整为:按上述公式计算的补偿股份数量×(1+转增或送股的比例)。若当年的累计应补偿股份数额大于奋进投资本次认购的华帝股份股票数量,当年应补偿现金=[(截至当期期末累积承诺净利润数-截至当期期末累积实际净利润数)÷补偿期限内各年承诺净利润数总和×拟购买资产的交易价格]-(股份补偿义务人
                 华帝股份有限公司 2014 年半年度报告全文本次认购股份总数×发行股份价格)-已补偿现金数。在承诺年度期限届满时,华帝股份将对标的资产进行减值测试,如标的资产期末减值额>(补偿期限内已补偿股份总数×发行价格+现金补偿金额),则奋进投资将向华帝股份另行补偿,另需补偿的股份数量为:标的资产期末减值额÷每股发行价格-补偿期限内已补偿股份总数。奋进投资所持华帝股份不足补偿的部分,以现金补偿。(二)关于保证上市公司独立性的承诺:为保证奋进投资与华帝股份在人员、资产、财务、机构及业务上的独立,奋进投资就本次现金及发行股份购买资产(以下简称"本次交易")完成后华帝股份独立性作出如下承诺:在本次交易完成后,奋进投资将采取有效措施确保
                   华帝股份有限公司 2014 年半年度报告全文奋进投资的人员、财务、机构、资产和业务等方面与华帝股份完全分开;奋进投资与华帝股份在经营业务、机构运作、财务核算等方面保持独立并各自独立承担经营责任和风险。(三)关于避免同业竞争的承诺:1、除投资百得厨卫之外,奋进投资目前不存在直接或间接从事与华帝股份相同或相似业务的情形。2、在奋进投资将百得厨卫全部股权转让给华帝股份后且持有华帝股份 5%以上股权期间,奋进投资不会直接或间接地以任何方式(包括但不限于通过独自经营、合资经营、联营、租赁经营、承包经营、委托管理等方式拥有其他公司或企业的股权或权益)从事与华帝股份目前或将来的主营业务有竞争或可能构成竞争的业务。为
                   华帝股份有限公司 2014 年半年度报告全文进一步避免潜在的同业竞争,奋进投资的实际控制人潘叶江、潘垣枝、潘锦枝出具了关于与公司无同业竞争的《声明》,声明如下:"声明人本人及其亲属(亲属包括声明人的配偶、年满 18 周岁的子女及其配偶、父母及配偶的父母、兄弟姐妹及其配偶、配偶的兄弟姐妹、子女配偶的父母)除投资中山百得厨卫有限公司外,直接或间接投资的企业不存在从事与华帝股份相同或相似业务的情形。"(四)关于规范关联交易的承诺:为规范奋进投资与华帝股份在本次重大资产重组完成后可能发生的关联交易,奋进投资出具了《关于规范关联交易的承诺函》,承诺如下:1、在本次重大资产重组完成后,奋进投资确保与华帝股份在人员、财务、机
                  华帝股份有限公司 2014 年半年度报告全文构、资产和业务等方面完全分开,严格控制并减少华帝股份与奋进投资及其下属公司间的持续性关联交易。对无法避免或者有合理原因而发生的关联交易,将遵循市场公正、公平、公开的原则,履行合法程序,并依法签订协议,按照有关法律法规以及华帝股份公司章程等规定履行信息披露义务和办理有关报批程序,保证不通过关联交易损害华帝股份及其他股东的合法权益。2、确保奋进投资不发生占用华帝股份资金、资产的行为,不要求华帝股份向奋进投资及其投资或控制的其他企业提供任何形式的担保。3、确保奋进投资严格按照《中华人民共和国公司法》等法律法规以及华帝股份公司章程的有关规定行使股东权利,在股东大会
                   华帝股份有限公司 2014 年半年度报告全文对涉及奋进投资与华帝股份的关联交易进行表决时,依法履行回避表决的义务。"为进一步规范关联交易,奋进投资的实际控制人潘叶江、潘垣枝、潘锦枝出具了关于规范与上市公司关联交易的《声明》,声明如下:1、尽量避免或减少声明人直接或间接控制的其他子公司、分公司、合营或联营公司与华帝股份及其子公司之间发生关联交易;2、不利用间接股东的地位及影响谋求声明人直接或间接控制的其他子公司、分公司、合营或联营公司与华帝股份及其子公司在业务合作等方面给予优于市场第三方的权利;3、不利用间接股东的地位及影响谋求声明人直接或间接控制的其他子公司、分公司、合营或联营公司与华帝股份及
                 华帝股份有限公司 2014 年半年度报告全文其子公司达成交易的优先权利;4、将以市场公允价格与华帝股份及其子公司进行交易,不利用该类交易从事任何损害华帝股份及其子公司利益的行为;5、就声明人直接或间接控制的其他子公司、分公司、合营或联营公司与华帝股份及其子公司之间将来可能发生的关联交易,将督促华帝股份履行合法决策程序,按照《深圳证券交易所股票上市规则》和华帝股份公司章程的相关要求及时详细进行信息披露;对于正常商业项目合作均严格按照市场经济原则,采用公开招标或者市场定价等方式。(五)关于股份锁定的承诺:根据本次发行股份的锁定安排,奋进投资就本次认购的华帝股份股票限售事宜作出如下承诺:除非出现国家法
                   华帝股份有限公司 2014 年半年度报告全文律法规允许或经中国证券监督管理委员会豁免的情形或华帝股份与奋进投资签署的《现金及发行股份购买资产协议》及其相关补充协议另有约定外,奋进投资自本次股份上市之日起 36个月内不转让或者委托他人管理、也不由华帝股份回购奋进投资本次认购的全部华帝股份的股票(包括华帝股份在该期间送红股、转增股本等原因导致奋进投资增持的华帝股份的股票)。(六)关于交易对方出具无偿代替百得厨卫还款的承诺:根据百得厨卫2010 年 11 月 18日与中国建设银行股份有限公司中山市分行签订的最高额抵押合同,百得厨卫的 1 宗土地使用权及 6项房产办理了抵押登记。《最高额抵押合同》约定的抵押担保责任的最高限
                                                                          华帝股份有限公司 2014 年半年度报告全文
                                                额为人民币
                                                16,000 万元。截
                                                至 2012 年 12 月
                                                13 日,百得厨卫
                                                在建设银行中
                                                山分行的贷款
                                                本金金额为
                                                5,000 万元。根
                                                据奋进投资出
                                                具的《承诺函》,
                                                奋进投资承诺:
                                                若百得厨卫不
                                                能履行主合同
                                                项下到期债务
                                                或不能履行被
                                                宣布提前到期
                                                的债务,奋进投
                                                资将无偿代替
                                                百得厨卫偿付
                                                该等债务。
                                                九洲实业作为
                                                华帝股份的控
                                                股股东,就本次
                                                交易完成后华
                                                帝股份的现金
                                                分红政策特此
                                                声明并承诺:九
                                                洲实业将积极
                                 石河子九洲股   行使股东权利,
                                                                   2012 年 12 月 27
                                 权投资有限合   督促华帝股份                          长期有效   正在履行
                                                                   日
                                 伙企业         严格按照《分红
                                                管理制度》及
                                                《公司章程》的
                                                相关规定执行
                                                现金分红政策,
                                                并承诺对相关
                                                现金分红的利
                                                润分配方案投
                                                赞成票。
                                                《不同业竞争
                                 石河子九洲股   声明与承诺
                                                                   2004 年 08 月 05
    首次公开发行或再融资时所作承诺   权投资有限合   函》:“截至本承                      长期有效   正在履行
                                                                   日
                                 伙企业         诺函出具之日,
                                                我公司目前没
                                   华帝股份有限公司 2014 年半年度报告全文
         有进行实质性
         的生产,主要进
         行对外投资业
         务,不直接从事
         具体的生产与
         经营,目前与上
         市公司不存在
         同业竞争。 在
         我公司为上市
         公司第一大股
         东或对贵公司
         拥有实质控制
         权期间,我公司
         不以任何方式
         (包括但不限
         于单独经营;与
         他人合资、合作
         或联营等经营
         方式经营)直接
         或间接从事与
         上市公司现在
         或将来主导产
         品、主营业务相
         同或相类似且
         构成实质性竞
         争的业务或活
         动。 我公司不
         会利用在上市
         公司的控股地
         位及控制关系
         进行损害、侵
         占、影响上市公
         司其他股东特
         别是中小股东
         利益的经营活
         动。”
         本公司董事会
         承诺自公司上
         市之日起,将严
         格遵守《公司       2004 年 08 月 05
    董事会                                         长期有效   正在履行
         法》、《证券法》、日
         《股票发行与
         交易管理暂行
         条例》、《深圳证
                   华帝股份有限公司 2014 年半年度报告全文券交易所股票上市规则》、《证券发行上市保荐制度暂行办法》和《深圳证券交易所中小企业板块上市公司特别规定》等法律、法规的如下规定:(一)本公司将真实、准确、完整、公允和及时地公布定期报告,披露所有对投资者有重大影响的信息,并接受中国证监会、证券交易所的监督管理;(二)本公司在知悉可能对股票价格产生误导性影响的任何公共传播媒介中出现的消息后,将及时予以公开澄清;(三)本公司董事、监事、高级管理人员如发生人事变动或持有本公司股票发生变化时,在报告中国证券监督管理委员会、深圳证券交易所的同时向投资者披露;(四)本公司董事、监事、高级管理人员和核心技术人员将认真听取社会
                                                    华帝股份有限公司 2014 年半年度报告全文
                             公众的意见和
                             批评,不利用已
                             获得的内幕消
                             息和其他不正
                             当手段直接或
                             间接从事发行
                             人股票的买卖
                             活动;
                             承诺对公司利
                             稳定性:(一)
                             公司可以采取
                             现金、股票以及
                             现金与股票相
                             结合的方式分
                             配股利。公司董
                             事会可以根据
                             公司当期的盈
                             利规模、现金流
                             状况、发展阶段
                             及资金需求状
                             况,提议公司进
                             行中期分红
                             (二)未来三年
                             利润分配的最
                             低分红比例:在
                             公司现金流满     2012 年 12 月 17 2012 年度至
    其他对公司中小股东所作承诺                                                   正在履行
                             足公司正常经     日             2014 年度
                             营和长期发展
                             的前提条件下,
                             每年以现金方
                             式分配的利润
                             应不低于当年
                             实现的可分配
                             利润的 10%,且
                             任何三个连续
                             年度内,公司以
                             现金方式累计
                             分配的利润不
                             少于该三年实
                             现的年均可分
                             配利润的 30%。
                             每年度具体分
                             红比例由公司
                             董事会根据相
                                                                华帝股份有限公司 2014 年半年度报告全文
                                              关规定和公司
                                              当年度经营情
                                              况拟定,由公司
                                              股东大会审议
                                              决定。(三)公
                                              司可以根据年
                                              度的盈利情况
                                              及现金流状况,
                                              在保证最低现
                                              金分红比例和
                                              公司股本规模
                                              及股权结构合
                                              理的前提下,注
                                              重股本扩张与
                                              业绩增长保持
                                              同步,当报告期
                                              内每股收益超
                                              过 0.2 元时,公
                                              司可以考虑进
                                              行股票股利分
                                              红。
    承诺是否及时履行                   是未完成履行的具体原因及下一步计划
                                     不适用(如有)十、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否十一、处罚及整改情况□ 适用 √ 不适用公司报告期不存在处罚及整改情况。十二、其他重大事项的说明□ 适用 √ 不适用公司报告期不存在需要说明的其他重大事项。
                                                                              华帝股份有限公司 2014 年半年度报告全文
                                  第六节 股份变动及股东情况一、股份变动情况
                                                                                                                    单位:股
                            本次变动前                     本次变动增减(+,-)                         本次变动后
                                                                  公积金转
                          数量        比例      发行新股   送股                 其他        小计        数量        比例
                                                                     股
                        64,671,65                                 12,934,33                11,118,77 75,790,43
    一、有限售条件股份                    21.63%                                  -1,815,558                            21.12%
                                 9                                        2                        4           3
                        64,671,65                                 12,934,33                11,118,77 75,790,43
    3、其他内资持股                       21.63%                                  -1,815,558                            21.12%
                                 9                                        2                        4           3
                        53,417,69                                 10,683,53                10,683,53 64,101,23
    其中:境内法人持股                    17.87%                                                                        17.86%
                                 7                                        9                        9           7
                        11,253,96                                                                      11,689,19
       境内自然人持股                  3.76%                      2,250,792 -1,815,558      435,234                  3.26%
                                 2                                                                             6
                        234,379,4                                 46,875,88                48,691,44 283,070,8
    二、无限售条件股份                    78.37%                                  1,815,558                             78.88%
                                 26                                       5                        3           69
                        234,379,4                                 46,875,88                48,691,44 283,070,8
    1、人民币普通股                       78.37%                                  1,815,558                             78.88%
                                 26                                       5                        3           69
                        299,051,0                                 59,810,21                59,810,21 358,861,3
    三、股份总数                          100.00%                                          0                            100.00%
                                 85                                       7                        7           02股份变动的原因√ 适用 □ 不适用2014年4月18日,公司召开2013年度股东大会,本次大会审议并通过了2013年年度权益分派方案。该方案以公司现有总股本299,051,085股为基数,向全体股东每10股派2人民币现金(含税);同时,以资本公积金向全体股东每10股转增2股。分红之后,公司总股本由299,051,085股增至358,861,302股。股份变动的批准情况√ 适用 □ 不适用2014年4月18日,公司召开2013年度股东大会,本次大会审议并通过了2013年年度权益分派方案。股份变动的过户情况√ 适用 □ 不适用本次权益分派股权登记日为2014年4月30日,除权除息日为2014年5月5日。本次所转增股份于2014年5月5日直接记入股东证券账户,现金红利已于2014年5月5日通过股东托管证券公司(或其他托管机构)直接划入其资金账户。
                                                                                华帝股份有限公司 2014 年半年度报告全文股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响√ 适用 □ 不适用详见第三节会计数据和财务指标摘要;公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明√ 适用 □ 不适用2014年4月18日,公司召开2013年度股东大会,本次大会审议并通过了2013年年度权益分派方案。该方案以公司现有总股本299,051,085股为基数,向全体股东每10股派2人民币现金(含税);同时,以资本公积金向全体股东每10股转增2股。分红之后,公司总股本由299,051,085股增至358,861,302股。二、公司股东数量及持股情况
                                                                                                                  单位:股
                                                             报告期末表决权恢复的优先
    报告期末普通股股东总数                              19,484                                                             0
                                                             股股东总数(如有)(参见注 8)
                                     持股 5%以上的股东或前 10 名股东持股情况
                                                             报告期 持有有 持有无                质押或冻结情况
                                                   报告期
                                                             内增减 限售条 限售条
    股东名称          股东性质      持股比例      末持股
                                                             变动情 件的股 件的股            股份状态        数量
                                                    数量
                                                               况    份数量 份数量石河子九洲股权
                                                   74,513,                      74,513,
    投资有限合伙企 境内非国有法人             20.76%                                          质押               15,180,000
                                                      789                          789业石河子奋进股权
                                                   50,400,            50,400,
    投资普通合伙企 境内非国有法人             14.04%                                          质押               38,400,000
                                                      000                000业
    米林县联动投资                                     12,161,                      12,161,
                    境内非国有法人         3.39%
    有限公司                                              794                          794
                                                   8,575,4                      38,400,
    潘权枝              境内自然人             2.39%
                                                       40                          000中国银行-富兰
    克林国海潜力组                                     5,692,8                      5,692,8
                    其他                   1.59%
    合股票型证券投                                         91                           91资基金交通银行-华安
                                                   5,572,4                      5,572,4
    创新证券投资基 其他                        1.55%
                                                       25                           25金
    建信金圆 境内非国有法人                    1.53% 5,480,4
                                                                          华帝股份有限公司 2014 年半年度报告全文
    股权投资合伙企                                        94业(有限合伙)交通银行-鹏华
                                                  5,408,6                 5,408,6
    中国 50 开放式证 其他                     1.51%
                                                      66                      66券投资基金中国工商银行股
    份有限公司-银                                    5,021,6                 5,021,6
                 其他                     1.40%
    华成长先锋混合                                        57                      57型证券投资基金
                                                  4,465,4                 4,465,4
    肖信珊           境内自然人               1.24%
                                                      94                      94战略投资者或一般法人因配售新股成为前 10 名股东的情况(如有)无(参见注 3)
    上述股东关联关系或一致行动的     1、潘权枝先生持有九洲实业 7%的股权。
    说明                             2、除此以外,未知上述股东之间是否存在关联关系或属于一致行动人。
                                        前 10 名无限售条件股东持股情况
                                                                                            股份种类
             股东名称                   报告期末持有无限售条件股份数量
                                                                                    股份种类           数量石河子九洲股权投资有限合伙企
                                                                    74,513,789 人民币普通股            74,513,789业
    米林县联动投资有限公司                                              12,161,794 人民币普通股            12,161,794
    潘权枝                                                                  8,575,440 人民币普通股          8,575,440中国银行-富兰克林国海潜力组
                                                                        5,692,891 人民币普通股          5,692,891合股票型证券投资基金交通银行-华安创新证券投资基
                                                                        5,572,425 人民币普通股          5,572,425金交通银行-鹏华中国 50 开放式证
                                                                        5,408,666 人民币普通股          5,408,666券投资基金中国工商银行股份有限公司-银
                                                                        5,021,657 人民币普通股          5,021,657华成长先锋混合型证券投资基金
    肖信珊                                                                  4,465,494 人民币普通股          4,465,494新华人寿保险股份有限公司-分
                                                                        4,210,390 人民币普通股          4,210,390红-团体分-018L-FH001 深
    全国社保基金一一八组合                                                  4,009,880 人民币普通股          4,009,880前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和 1、潘权枝先生持有九洲实业 7%的股权。前 10 名股东之间关联关系或一致 2、除此以外,未知上述股东之间是否存在关联关系或属于一致行动人。行动的说明
                                                               华帝股份有限公司 2014 年半年度报告全文公司股东在报告期内是否进行约定购回交易□ 是 √ 否公司股东在报告期内未进行约定购回交易。三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用公司报告期控股股东未发生变更。实际控制人报告期内变更√ 适用 □ 不适用
    新实际控制人名称                         潘叶江
    变更日期                                 2014 年 06 月 27 日
    指定网站查询索引                         巨潮资讯网 (www.cninfo.com.cn)
    指定网站披露日期                         2014 年 07 月 02 日
                                              华帝股份有限公司 2014 年半年度报告全文
                           第七节 优先股相关情况一、报告期内优先股的发行与上市情况□ 适用 √ 不适用二、公司优先股股东数量及持股情况□ 适用 √ 不适用三、优先股回购或转换情况1、优先股回购情况□ 适用 √ 不适用2、优先股转换情况□ 适用 √ 不适用四、优先股表决权的恢复、行使情况□ 适用 √ 不适用五、优先股所采取的会计政策及理由□ 适用 √ 不适用
                                                                                          华帝股份有限公司 2014 年半年度报告全文
                               第八节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动√ 适用 □ 不适用
                                                                                          期初被授 本期被授
                                                      本期增持 本期减持
                                        期初持股                             期末持股 予的限制 予的限制 期末被授予的限制
    姓名            职务      任职状态                 股份数量 股份数量
                                        数(股)                             数(股) 性股票数 性股票数 性股票数量(股)
                                                      (股)      (股)
                                                                                          量(股) 量(股)
    黄文枝        董事长        现任         3,062,656     612,531             0 3,675,187           0          0                0
    黄启均        董事、总裁 现任            3,062,656     612,531             0 3,675,187                                       0
              董事、副总
    关锡源                      现任         2,499,699     499,939             0 2,999,638           0          0                0
              裁
    李家康        董事          现任         2,164,992     432,998             0 2,597,990           0          0                0
    合计                --          --      10,790,003 2,157,999               0 12,948,002          0          0                0二、公司董事、监事、高级管理人员变动情况√ 适用 □ 不适用
       姓名               担任的职务           类型              日期                                原因
                                                          2014 年 04 月 01
    刘伟                 副总裁             离任                                 个人原因辞职
                                                          日
                                                                     华帝股份有限公司 2014 年半年度报告全文
                                   第九节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:华帝股份有限公司
                                                                                                    单位:元
                  项目                 期末余额                                    期初余额流动资产:
    货币资金                                      204,254,139.98                             400,498,857.63
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                      385,122,663.79                             290,753,111.63
    应收账款                                      213,275,593.24                             152,950,903.38
    预付款项                                       64,702,067.54                              35,972,043.48
    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                                     28,412,230.68                              36,918,721.01
    买入返售金融资产
    存货                                          252,617,104.55                             341,138,260.93
    一年内到期的非流动资产
    其他流动资产                                  255,500,000.00                             120,448,082.64
    流动资产合计                                      1,403,883,799.78                         1,378,679,980.70
                                            华帝股份有限公司 2014 年半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资           49,468,571.63                             48,167,443.03
    投资性房地产
    固定资产              622,315,250.07                            624,536,306.67
    在建工程                3,677,181.38                              5,874,200.91
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产              146,753,144.28                            148,791,631.29
    开发支出
    商誉                  103,751,692.39                            103,751,692.39
    长期待摊费用           57,286,636.53                             48,889,966.24
    递延所得税资产          9,231,616.26                              7,197,422.84
    其他非流动资产
    非流动资产合计            992,484,092.54                            987,208,663.37
    资产总计                 2,396,367,892.32                         2,365,888,644.07流动负债:
    短期借款               30,082,910.00                             20,038,275.91
    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                5,605,617.27                              6,313,959.84
    应付账款              470,659,919.41                            509,041,586.81
    预收款项              178,236,220.16                            204,075,659.55
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬           35,482,389.94                             67,062,313.98
    应交税费               35,538,512.56                              5,620,493.33
                                                      华帝股份有限公司 2014 年半年度报告全文
    应付利息
    应付股利
    其他应付款                       34,487,800.12                             40,936,944.00
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债                    244,406,143.09                            221,151,208.56
    流动负债合计                       1,034,499,512.55                         1,074,240,441.98非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款                        3,650,270.00                              3,650,270.00
    预计负债
    递延所得税负债
    递延收益                         21,250,000.00                             16,450,000.00
    其他非流动负债
    非流动负债合计                       24,900,270.00                             20,100,270.00
    负债合计                           1,059,399,782.55                         1,094,340,711.98所有者权益(或股东权益):
    实收资本(或股本)              358,861,302.00                            299,051,085.00
    资本公积                        370,592,137.44                            430,402,354.44
    减:库存股
    专项储备
    盈余公积                        105,108,387.57                            105,108,387.57
    一般风险准备
    未分配利润                      468,264,367.69                            406,546,510.96
    外币报表折算差额
    归属于母公司所有者权益合计         1,302,826,194.70                         1,241,108,337.97
    少数股东权益                     34,141,915.07                             30,439,594.12
    所有者权益(或股东权益)合计       1,336,968,109.77                         1,271,547,932.09
    负债和所有者权益(或股东权益)总   2,396,367,892.32                         2,365,888,644.07
                                                                     华帝股份有限公司 2014 年半年度报告全文计
    法定代表人:黄文枝            主管会计工作负责人:潘叶江                           会计机构负责人:石晓梅2、母公司资产负债表编制单位:华帝股份有限公司
                                                                                                    单位:元
                  项目                 期末余额                                    期初余额流动资产:
    货币资金                                       97,550,979.03                             316,201,325.22
    交易性金融资产
    应收票据                                      336,433,467.61                             251,500,879.50
    应收账款                                      222,978,166.32                             159,638,728.01
    预付款项                                       52,347,622.14                              31,195,352.99
    应收利息
    应收股利
    其他应收款                                     15,253,834.57                              16,357,859.76
    存货                                          141,948,973.47                             205,176,529.17
    一年内到期的非流动资产
    其他流动资产                                  233,000,000.00                             100,000,000.00
    流动资产合计                                      1,099,513,043.14                         1,080,070,674.65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                                  505,892,515.03                             504,591,386.42
    投资性房地产
    固定资产                                      443,089,731.90                             420,167,354.43
    在建工程                                        3,476,012.10                               5,765,253.87
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                       69,143,372.73                              68,113,987.06
    开发支出
                                                华帝股份有限公司 2014 年半年度报告全文
    商誉
    长期待摊费用               43,441,345.85                             30,378,176.44
    递延所得税资产              5,480,852.08                              4,205,189.20
    其他非流动资产
    非流动资产合计               1,070,523,829.69                         1,033,221,347.42
    资产总计                     2,170,036,872.83                         2,113,292,022.07流动负债:
    短期借款
    交易性金融负债
    应付票据                    5,605,617.27                              6,313,959.84
    应付账款                  411,917,566.20                            405,455,331.15
    预收款项                  136,244,423.23                            174,275,103.45
    应付职工薪酬               22,354,376.08                             48,596,318.91
    应交税费                   27,526,385.46                              1,093,194.90
    应付利息
    应付股利
    其他应付款                 19,356,022.05                             23,028,998.50
    一年内到期的非流动负债
    其他流动负债              221,175,952.28                            188,333,550.46
    流动负债合计                  844,180,342.57                            847,096,457.21非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款                  3,650,270.00                              3,650,270.00
    预计负债
    递延所得税负债
    递延收益                   20,900,000.00                             16,100,000.00
    其他非流动负债
    非流动负债合计                 24,550,270.00                             19,750,270.00
    负债合计                      868,730,612.57                            866,846,727.21所有者权益(或股东权益):
    实收资本(或股本)        358,861,302.00                            299,051,085.00
    资本公积                  384,253,118.81                            444,063,335.81
                                                                           华帝股份有限公司 2014 年半年度报告全文
    减:库存股
    专项储备
    盈余公积                                             90,304,387.35                               90,304,387.35
    一般风险准备
    未分配利润                                          467,887,452.10                              413,026,486.70
    外币报表折算差额
    所有者权益(或股东权益)合计                            1,301,306,260.26                         1,246,445,294.86负债和所有者权益(或股东权益)总
                                                        2,170,036,872.83                            2,113,292,022.07计
    法定代表人:黄文枝                  主管会计工作负责人:潘叶江                           会计机构负责人:石晓梅3、合并利润表编制单位:华帝股份有限公司
                                                                                                           单位:元
                  项目                       本期金额                                    上期金额
    一、营业总收入                                          1,989,402,034.93                         1,815,127,816.45
    其中:营业收入                                     1,989,402,034.93                         1,815,127,816.45
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                          1,851,700,372.30                         1,702,718,659.75
    其中:营业成本                                     1,291,369,342.91                         1,197,049,832.28
           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                                 14,826,077.14                               11,671,519.69
           销售费用                                      394,748,909.68                              357,488,518.38
           管理费用                                      152,565,061.60                              137,115,173.72
           财务费用                                        -8,029,290.15                                 368,366.94
           资产减值损失                                    6,220,271.12                                 -974,751.26
                                                                            华帝股份有限公司 2014 年半年度报告全文
    加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号
                                                              113,496.55                                 39,551.61填列)
           其中:对联营企业和合营企业的投资收益
           汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                         137,815,159.18                            112,448,708.31
    加:营业外收入                                         15,757,376.48                              7,174,770.64
    减:营业外支出                                           823,608.41                               2,704,457.76
           其中:非流动资产处置损失四、利润总额(亏损总额以“-”号填
                                                           152,748,927.25                            116,919,021.19列)
    减:所得税费用                                         27,518,532.57                             22,402,001.76
    五、净利润(净亏损以“-”号填列)                         125,230,394.68                             94,517,019.43
    其中:被合并方在合并前实现的净利润
    归属于母公司所有者的净利润                            121,528,073.73                             92,130,407.40
    少数股东损益                                            3,702,320.95                              2,386,612.03
    六、每股收益:                                     --                                        --
    (一)基本每股收益                                              0.34                                     0.26
    (二)稀释每股收益                                              0.34                                     0.26七、其他综合收益
    八、综合收益总额                                           125,230,394.68                             94,517,019.43
    归属于母公司所有者的综合收益
                                                           121,528,073.73                             92,130,407.40总额
    归属于少数股东的综合收益总额                            3,702,320.95                              2,386,612.03
    法定代表人:黄文枝                     主管会计工作负责人:潘叶江                         会计机构负责人:石晓梅4、母公司利润表编制单位:华帝股份有限公司
                                                                                                           单位:元
                 项目                           本期金额                                  上期金额
                                                                             华帝股份有限公司 2014 年半年度报告全文
    一、营业收入                                              1,659,014,504.58                         1,515,418,820.92
    减:营业成本                                          1,084,610,588.77                            995,452,329.83
         营业税金及附加                                      9,903,586.48                               9,305,214.15
         销售费用                                          327,506,492.98                             302,635,132.93
         管理费用                                          116,386,063.01                             103,270,045.91
         财务费用                                            -6,490,010.76                             -2,370,388.17
         资产减值损失                                        8,504,419.17                               1,208,718.89
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填
                                                                51,128.61                             -16,538,097.92列)
         其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                         118,644,493.54                              89,379,669.46
    加:营业外收入                                          14,895,105.49                               6,630,845.22
    减:营业外支出                                             133,105.48                               1,365,277.70
         其中:非流动资产处置损失三、利润总额(亏损总额以“-”号填
                                                           133,406,493.55                              94,645,236.98列)
    减:所得税费用                                          18,735,311.15                              13,757,826.28
    四、净利润(净亏损以“-”号填列)                         114,671,182.40                              80,887,410.70
    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
    七、综合收益总额                                           114,671,182.40                              80,887,410.70
    法定代表人:黄文枝                    主管会计工作负责人:潘叶江                           会计机构负责人:石晓梅5、合并现金流量表编制单位:华帝股份有限公司
                                                                                                            单位:元
                 项目                          本期金额                                    上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                          1,512,200,206.63                         1,452,682,995.26
    客户存款和同业存放款项净增加
                                                       华帝股份有限公司 2014 年半年度报告全文额
    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
    收到其他与经营活动有关的现金     43,183,589.54                             22,609,794.41
    经营活动现金流入小计                1,555,383,796.17                         1,475,292,789.67
    购买商品、接受劳务支付的现金
    客户贷款及垫款净增加额          887,654,581.50                            834,984,759.66
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                     208,297,155.52                            180,086,993.26金
    支付的各项税费                  134,169,364.79                            116,057,761.90
    支付其他与经营活动有关的现金    296,488,051.24                            234,183,687.23
    经营活动现金流出小计                1,526,609,153.05                         1,365,313,202.05
    经营活动产生的现金流量净额            28,774,643.12                            109,979,587.62二、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                                                     176,729.65
    处置固定资产、无形资产和其他
                                                                                  108,575.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
                                                                       华帝股份有限公司 2014 年半年度报告全文
    投资活动现金流入小计                                                                              285,304.65
    购建固定资产、无形资产和其他
                                                      34,931,351.95                             22,630,593.29长期资产支付的现金
    投资支付的现金                                      1,250,000.00                            20,000,000.00
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金                     135,500,000.00
    投资活动现金流出小计                                 171,681,351.95                             42,630,593.29
    投资活动产生的现金流量净额                           -171,681,351.95                           -42,345,288.64三、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                                40,093,150.00                             10,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                  40,093,150.00                             10,000,000.00
    偿还债务支付的现金                                30,048,515.91                             30,000,000.00
    分配股利、利润或偿付利息支付
                                                      60,800,533.84                             67,998,183.39的现金
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                  90,849,049.75                             97,998,183.39
    筹资活动产生的现金流量净额                            -50,755,899.75                           -87,998,183.39四、汇率变动对现金及现金等价物的
                                                        -380,130.35                             -2,148,417.71影响
    五、现金及现金等价物净增加额                         -194,042,738.93                           -22,512,302.12
    加:期初现金及现金等价物余额                     394,700,376.62                            425,632,695.64
    六、期末现金及现金等价物余额                         200,657,637.69                            403,120,393.52
    法定代表人:黄文枝                 主管会计工作负责人:潘叶江                        会计机构负责人:石晓梅6、母公司现金流量表编制单位:华帝股份有限公司
                                                                  华帝股份有限公司 2014 年半年度报告全文
                                                                                                   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              1,163,474,038.13                            1,149,708,652.11
    收到的税费返还
    收到其他与经营活动有关的现金                21,070,588.44                                 9,947,511.73
    经营活动现金流入小计                           1,184,544,626.57                         1,159,656,163.84
    购买商品、接受劳务支付的现金               703,857,645.02                              658,780,287.21
    支付给职工以及为职工支付的现
                                                130,694,447.55                              112,318,640.04金
    支付的各项税费                             105,139,209.31                               95,233,160.21
    支付其他与经营活动有关的现金               241,305,782.02                              167,052,181.69
    经营活动现金流出小计                           1,180,997,083.90                         1,033,384,269.15
    经营活动产生的现金流量净额                        3,547,542.67                              126,271,894.69二、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
    处置固定资产、无形资产和其他
                                                                                                108,575.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                                                                            108,575.00
    购建固定资产、无形资产和其他
                                                 25,935,693.14                               16,125,883.26长期资产支付的现金
    投资支付的现金                               1,250,000.00                               33,000,000.00
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金               133,000,000.00
    投资活动现金流出小计                            160,185,693.14                               49,125,883.26
    投资活动产生的现金流量净额                     -160,185,693.14                               -49,017,308.26三、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
    发行债券收到的现金
                                                                              华帝股份有限公司 2014 年半年度报告全文
    收到其他与筹资活动有关的现金筹资活动现金流入小计
    偿还债务支付的现金
    分配股利、利润或偿付利息支付
                                                             59,810,217.00                                 56,670,342.25的现金
    支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                         59,810,217.00                                 56,670,342.25
    筹资活动产生的现金流量净额                                   -59,810,217.00                                -56,670,342.25四、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                                -216,448,367.47                                20,584,244.18
    加:期初现金及现金等价物余额                            310,402,844.21                               296,579,569.45
    六、期末现金及现金等价物余额                                 93,954,476.74                               317,163,813.63
    法定代表人:黄文枝                        主管会计工作负责人:潘叶江                          会计机构负责人:石晓梅7、合并所有者权益变动表编制单位:华帝股份有限公司本期金额
                                                                                                                单位:元
                                                                    本期金额
                                                 归属于母公司所有者权益
             项目            实收资                                                                少数股东 所有者权
                                       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)
                             299,051 430,402,                105,108             406,546,          30,439,59 1,271,547,一、上年年末余额
                             ,085.00   354.44                 ,387.57             510.96               4.12       932.09
    加:会计政策变更
           前期差错更正
           其他
                             299,051 430,402,                105,108             406,546,          30,439,59 1,271,547,二、本年年初余额
                             ,085.00   354.44                 ,387.57             510.96               4.12       932.09
    三、本期增减变动金额(减少 59,810, -59,810,                                      61,717,8          3,702,320 65,420,177
    以“-”号填列)              217.00   217.00                                      56.73                 .95          .68
                                                                                 121,528,          3,702,320 125,230,39(一)净利润
                                                                                  073.73                 .95        4.68(二)其他综合收益
                                                                             华帝股份有限公司 2014 年半年度报告全文
                                                                                  121,528,          3,702,320 125,230,39上述(一)和(二)小计
                                                                                   073.73                 .95         4.68
                             59,810,                                                                            59,810,217(三)所有者投入和减少资本
                              217.00                                                                                   .00
                             59,810,                                                                            59,810,2171.所有者投入资本
                              217.00                                                                                   .002.股份支付计入所有者权益的金额3.其他
                                                                                  -59,810,                      -59,810,21(四)利润分配
                                                                                   217.00                             7.001.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                                                         -59,810,                      -59,810,21
    配                                                                                 217.00                             7.004.其他
                                       -59,810,                                                                 -59,810,21(五)所有者权益内部结转
                                        217.00                                                                        7.00
    1.资本公积转增资本(或股              -59,810,                                                                 -59,810,21
    本)                                    217.00                                                                        7.002.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
                             358,861 370,592,                 105,108             468,264,          34,141,91 1,336,968,四、本期期末余额
                             ,302.00    137.44                 ,387.57             367.69               5.07       109.77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
                             本(或                                                          其他    权益        益合计
                                         积       股     备     积       险准备    利润
                             股本)
                                                            华帝股份有限公司 2014 年半年度报告全文
                              287,633 355,034,    80,887,     264,457,        29,044,36 1,017,056,一、上年年末余额
                               ,388.00   127.54   465.02       381.39             1.65       723.60
    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
                              287,633 355,034,    80,887,     264,457,        29,044,36 1,017,056,二、本年年初余额
                               ,388.00   127.54   465.02       381.39             1.65       723.60
    三、本期增减变动金额(减少 11,417,6 75,368,2      24,220,     142,089,        1,395,232 254,491,20
    以“-”号填列)                97.00     26.90   922.55       129.57               .47         8.49
                                                              223,836,        1,395,232 225,231,96(一)净利润
                                                               729.72               .47         2.19(二)其他综合收益上述(一)和(二)小计
                              11,417,6 75,368,2                                           86,785,923(三)所有者投入和减少资本
                                97.00     26.90                                                  .90
                              11,417,6 75,368,2                                           86,785,9231.所有者投入资本
                                97.00     26.90                                                  .902.股份支付计入所有者权益的金额3.其他
                                                  24,220,     -81,747,                    -57,526,67(四)利润分配
                                                  922.55       600.15                           7.60
                                                  24,220,     -24,220,1.提取盈余公积
                                                  922.55       922.552.提取一般风险准备
    3.对所有者(或股东)的分                                     -57,526,                    -57,526,67
    配                                                             677.60                           7.604.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
                                                                              华帝股份有限公司 2014 年半年度报告全文(六)专项储备1.本期提取2.本期使用(七)其他
                             299,051 430,402,                    105,108          406,546,              30,439,59 1,271,547,四、本期期末余额
                              ,085.00    354.44                   ,387.57          510.96                    4.12        932.09
    法定代表人:黄文枝                            主管会计工作负责人:潘叶江                            会计机构负责人:石晓梅8、母公司所有者权益变动表编制单位:华帝股份有限公司本期金额
                                                                                                                        单位:元
                                                                       本期金额
              项目            实收资本                                                   一般风险 未分配利 所有者权
                                              资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                     准备         润           益合计
                              299,051,08 444,063,33                         90,304,387                 413,026,48 1,246,445,一、上年年末余额
                                    5.00           5.81                            .35                         6.70      294.86
    加:会计政策变更
           前期差错更正
           其他
                              299,051,08 444,063,33                         90,304,387                 413,026,48 1,246,445,二、本年年初余额
                                    5.00           5.81                            .35                         6.70      294.86
    三、本期增减变动金额(减少 59,810,217 -59,810,21                                                       54,860,965 54,860,965
    以“-”号填列)                        .00        7.00                                                         .40          .40
                                                                                                       114,671,18 114,671,18(一)净利润
                                                                                                               2.40         2.40(二)其他综合收益
                                                                                                       114,671,18 114,671,18上述(一)和(二)小计
                                                                                                               2.40         2.40
                              59,810,217                                                                              59,810,217(三)所有者投入和减少资本
                                        .00                                                                                  .00
                              59,810,217                                                                              59,810,2171.所有者投入资本
                                        .00                                                                                  .002.股份支付计入所有者权益的金额3.其他
                                                                            华帝股份有限公司 2014 年半年度报告全文
                                                                                               -59,810,21 -59,810,21(四)利润分配
                                                                                                       7.00        7.001.提取盈余公积2.提取一般风险准备
                                                                                               -59,810,21 -59,810,213.对所有者(或股东)的分配
                                                                                                       7.00        7.004.其他
                                             -59,810,21                                                       -59,810,21(五)所有者权益内部结转
                                                  7.00                                                             7.00
                                             -59,810,21                                                       -59,810,211.资本公积转增资本(或股本)
                                                  7.00                                                             7.002.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
                              358,861,30 384,253,11                      90,304,387           467,887,45 1,301,306,四、本期期末余额
                                     2.00         8.81                          .35                    2.10      260.26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
                                287,633,38 355,034,12                    70,504,232           292,351,76 1,005,523,一、上年年末余额
                                      8.00         7.54                         .31                    8.95      516.80
    加:会计政策变更
           前期差错更正
           其他
                                287,633,38 355,034,12                    70,504,232           292,351,76 1,005,523,二、本年年初余额
                                      8.00         7.54                         .31                    8.95      516.80
    三、本期增减变动金额(减少以 11,417,697 89,029,208                       19,800,155           120,674,71 240,921,77
    “-”号填列)                         .00          .27                         .04                    7.75        8.06
                                                                                              198,001,55 198,001,55(一)净利润
                                                                                                       0.39        0.39(二)其他综合收益
                                                                          华帝股份有限公司 2014 年半年度报告全文
                                                                                           198,001,55 198,001,55上述(一)和(二)小计
                                                                                                 0.39         0.39
                              11,417,697 89,029,208                                                     100,446,90(三)所有者投入和减少资本
                                     .00         .27                                                          5.27
                              11,417,697 89,029,208                                                     100,446,901.所有者投入资本
                                     .00         .27                                                          5.272.股份支付计入所有者权益的金额3.其他
                                                                        19,800,155         -77,326,83 -57,526,67(四)利润分配
                                                                               .04               2.64         7.60
                                                                        19,800,155         -19,800,151.提取盈余公积
                                                                               .04               5.042.提取一般风险准备
                                                                                           -57,526,67 -57,526,673.对所有者(或股东)的分配
                                                                                                 7.60         7.604.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              299,051,08 444,063,33                     90,304,387         413,026,48 1,246,445,四、本期期末余额
                                    5.00        5.81                           .35               6.70      294.86
    法定代表人:黄文枝                         主管会计工作负责人:潘叶江                   会计机构负责人:石晓梅三、公司基本情况
       (一)公司简介
       公司名称:华帝股份有限公司
       注册地址:广东省中山市小榄镇工业大道南华园路1号
       股本:人民币358,861,302.00元
       法定代表人:黄文枝
       (二)公司的行业性质、经营范围及主要产品或提供的劳务
                                                             华帝股份有限公司 2014 年半年度报告全文
    公司行业性质:电气机械及器材制造业
    公司经营范围:生产、批发、零售:燃气具系列产品,太阳能及类似能源器具,家庭厨房用品,家用电器、橱柜、烟雾净化器、净水器、卫浴及配件;家用电器的修理,自产产品的售后服务;商业营业用房、办公用房、工业用房出租;企业自有资产投资,投资办实业,企业投资管理咨询;家用电器及厨卫系列产品的技术研发、技术推广服务;经营货物和技术进出口业务(法律、行政法规禁止经营的项目除外;法律、行政法规限制的项目须取得许可后方可经营)。
    (三)公司历史沿革
    华帝股份有限公司(原名中山华帝燃具股份有限公司,以下简称本公司)是经广东省经济贸易委员会粤经贸监督[2001]1008号文及广东省人民政府粤办函[2001]673号文批准,由中山华帝燃具有限公司整体变更设立。于2001年11月30日在中山市工商行政管理局登记注册,领取440000000004576号企业法人营业执照。成立时注册资本:人民币5365万元。
    经中国证券监督管理委员会证监发行字[2004]132号文核准,由主承销商华欧国际证券有限责任公司代理公司采用全部向二级市场投资者定价配售的方式于2004年8月17号首次向社会公众发行人民币普通股2,500万股,每股面值1元,每股发行价为人民币8.00元,社会公众股股东均以货币资金出资。上述股本已经深圳南方民和会计师事务所有限责任公司深南验字(2004)第103号验资报告验证。
    2005年4月18日,公司召开2004年度股东大会并审议通过了2004年度分红派息方案,方案规定:以公司2004年度末总股本78,650,000股为基数,向全体股东每10股股份派现金股利4元(含税),合计派发现金股利31,460,000元;同时,用资本公积金向全体股东以每10股股份转增4股的比例转增股本。本次股利分配后公司总股本由78,650,000股增加为110,110,000股,并经深圳南方民和会计师事务所有限责任公司深南验字(2005)第024号验资报告验证,公司注册资本总额变更为11,011万元。
    2005年10月24日,公司召开股权分置改革相关股东会议并审议通过了《中山华帝燃具股份有限公司股权分置改革方案》。方案规定,公司的非流通股股东为使其所持股份获得上市流通权,以2005年10月12日公司总股本11,011万股为基数,向流通股股东安排对价1,155万股股票,即流通股股东持有的每10股流通股将获得非流通股股东安排对价3.3股股份。方案实施后,公司所有股份均为流通股,其中:无限售条件的股份为4,655万股,占公司总股本的42.28%;有限售条件的股份为6,356万股,占公司总股本的57.72%。
    2006年5月10日,公司召开2005年度股东大会并审议通过了2005年度利润分配方案,方案规定:以公司2005年度末总股本110,110,000股为基数,向全体股东每10股股份派现金股利2元(含税),合计派发现金股利22,022,000元;同时,用资本公积金向全体股东以每10股股份转增2股的比例转增股本。本次股利分配后公司总股本由110,110,000股增加为132,132,000股,并经深圳南方民和会计师事务所有限责任公司深南验字(2006)第YA1-006号验资报告验证。
    2007年5月17日,公司根据第二届董事会第十三次会议及2006年度股东大会决议,以2006年度末总股本132,132,000股为基数,用未分配利润向全体股东以每10股股份送红股1股,用资本公积金向全体股东以每10股股份转增2股的比例转增股本,变更后的注册资本为人民币171,771,600.00元,并经深圳南方民和会计师事务所有限责任公司深南验字(2007)第YA1-005号验资报告验证。
    2011年5月13日,公司根据2009年度股东大会决议,以2009年度末总股本171,771,600股为基数,向全体股东每10股送红股2股,派1元人民币现金(含税),同时,以资本公积金向全体股东每10股转增1股,变更后的注册资本为人民币223,303,080.00元,并经深圳南方民和会计师事务所有限责任公司深南验字(2011)第YA1-006号验资报告验证。
    2012年4月7日,根据公司2011年年度股东大会决议,以公司2011年度末总股本223,303,080股为基数,向全体股东每10股送红股1股,派2.00元人民币现金(含税),变更后的注册资本为人民币245,633,388元,并经中审国际会计师事务所中审国际验字[2012]01020105号验资报告验证。
    2012年12月13日,根据公司2012年第二次临时股东大会决议审议及中国证券监督管理委员会(证监许可【2012】1624号)《关于核准中山华帝燃具股份有限公司向中山奋进投资有限公司发行股份购买资产并募集配套资金的批复》,公司向中山奋进投资有限公司发行42,000,000.00股,购买其持有的中山百得厨卫
                                                               华帝股份有限公司 2014 年半年度报告全文有限公司100%股权,变更后注册资本为人民币287,633,388.00元,并经中审国际会计师事务所中审国际验字【2012】第01020255号验资报告验证。
    2013年9月12日,根据公司2012年第二次临时股东大会决议审议及中国证券监督管理委员会(证监许可【2012】1624号)《关于核准中山华帝燃具股份有限公司向中山奋进投资有限公司发行股份购买资产并募集配套资金的批复》,公司向特定投资者定向发行股份11,417,697.00股募集配套资金,变更后注册资本为人民币299,051,085.00元,并经中审国际会计师事务所中审国际验字【2013】第01020008号验字报告验证。
    2014年1月14日,公司名称变更为华帝股份有限公司
    2014年4月30日,根据公司2013年年度股东大会决议,以公司2013年度末总股本299,051,085.00股为基数,向全体股东每10股派发现金红利2.00元(含税),同时进行资本公积金转增股本,以公司资本公积金向全体股东每10股转增2股,转增后的公司总股本为358,861,302股。
    (四)财务报告的批准报出者和财务报告批准报出日
    本公司财务报告由本公司董事会2014年8月25日批准报出。四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    本财务报表以本公司持续经营为基础列报,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-基本准则》和38项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释及其他相关规定(以下简称“企业会计准则”)的规定进行确认和计量,在此基础上按照中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第15号-财务报告的一般规定》(2010年修订)的披露规定编制财务报表。2、遵循企业会计准则的声明公司编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司报告期的财务状况、经营成果和现金流量等有关信息。3、会计期间采用公历年制,自公历每年1月1日至12月31日为一个会计年度。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
    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。在合并中本公司取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积中的股本溢
                                                            华帝股份有限公司 2014 年半年度报告全文价;资本公积中的股本溢价不足冲减的,调整留存收益。
    被合并各方采用的会计政策与本公司不一致的,被合并方在合并日按照本公司的会计政策进行调整,并在此基础上按照调整后的账面价值确认。
    合并方为进行企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。
    企业合并中发行权益性证券所发生的手续费、佣金等,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。(2)非同一控制下的企业合并
    本公司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公允价值加上各项直接相关费用为合并成本。本公司在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值计量,公允价值与其账面价值的差额,计入当期损益。
    本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;本公司对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时,应对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核;经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。
    企业合并中取得的被合并方除无形资产外的其他各项资产(不仅限于被合并方原已确认的资产),其所带来的经济利益很可能流入本公司且公允价值能够可靠计量的,单独确认并按公允价值计量;公允价值能够可靠计量的无形资产,单独确认为无形资产并按照公允价值计量;取得的被购买方除或有负债以外的其他各项负债,履行有关义务很可能导致经济利益流出本公司且公允价值能够可靠计量的,单独确认并按照公允价值计量;取得的被购买方或有负债,其公允价值能够可靠计量的,单独确认为负债并按照公允价值计量。企业合并形成母子公司关系的,母公司编制购买日的合并资产负债表,因企业合并取得的被购买方各项可辨认资产、负债及或有负债以公允价值列示。6、分步处置股权至丧失控制权相关的具体会计政策(1)“一揽子交易”的判断原则(2)“一揽子交易”的会计处理方法(3)非“一揽子交易”的会计处理方法7、合并财务报表的编制方法(1)合并财务报表的编制方法
    合并财务报表的合并范围以控制为基础予以确定。母公司将其全部子公司纳入合并财务报表的合并范围。并将公司拥有被投资单位半数或以下的表决权,满足下列条件之一的纳入合并财务报表的合并范围。
    1、通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决权。
    2、根据公司章程或协议,有权决定被投资单位的财务和经营政策。
    3、有权任免被投资单位的董事会或类似机构的多数成员。
                                                             华帝股份有限公司 2014 年半年度报告全文
    4、在被投资单位的董事会或类似机构占多数表决权。
    所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间应与本公司一致。如果子公司采用的会计政策、会计期间与本公司不一致的,在编制合并报表时,按本公司的会计政策、会计期间进行必要的调整。合并财务报表以母公司和其子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,在抵销母公司与子公司、子公司相互之间发生的内部交易后,由母公司编制。
    少数股东权益,在合并资产负债表中所有者权益项目下以“少数股东权益”项目列示。少数股东损益,在合并利润表中净利润项目下以“少数股东损益”项目列示。子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有份额而形成的余额,冲减少数股东权益。
    在报告期内因同一控制下企业合并增加的子公司,调整合并资产负债表的期初数,并将该子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表,将该子公司合并当期期初至报告期末的现金流量纳入合并现金流量表,同时对比较报表的相关项目进行调整,视同合并后的会计主体在以前期间一直存在。
    因非同一控制下企业合并增加的子公司,不调整合并资产负债表的期初数,将该子公司购买日至报告期末的收入、费用、利润纳入合并利润表,将该子公司购买日至报告期末的现金流量纳入合并现金流量表。通过多次交易分步实现非同一控制下企业合并时,对于购买日之前持有的被购买方股权,本公司按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益。购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。
    本公司在报告期内处置子公司,不调整合并资产负债表的期初数;将该子公司期初至处置日的收入、费用、利润纳入合并利润表;将该子公司期初至处置日的现金流量纳入合并现金流量表。因处置部分股权投资或其他原因丧失了对原有子公司控制权时,对于处置后的剩余股权投资,本公司按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产份额之间的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相关其他综合收益,在丧失控制权时转为当期投资收益。
    本公司因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有子公司的可辨认净资产份额之间的差额,以及在不丧失控制权的情况下因部分处置对子公司的股权投资而取得的处置价款与处置长期股权投资相对应享有子公司净资产份额的差额,均调整合并资产负债表中的资本公积的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。
    根据企业会计准则关于合并报表之合并范围,已宣告被清理整顿的原子公司、已宣告破产的原子公司、母公司不能控制的其他被投资单位不是母公司的子公司,不应当纳入母公司的合并财务报表的合并范围。(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8、现金及现金等价物的确定标准
    现金为公司库存现金、可以随时用于支付的存款及其他货币资金;现金等价物为公司持有的期限短(从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。9、外币业务和外币报表折算(1)外币业务
    外币业务按交易发生日的即期汇率作为折算汇率折算为人民币入账。
                                                             华帝股份有限公司 2014 年半年度报告全文
    外币货币性项目余额按资产负债表日国家外汇管理局公布的基准汇率折算为人民币,所产生的汇兑差额除属于与购建符合资本化条件的资产相关,在购建期间专门外币资金借款产生的汇兑损益按借款费用资本化的原则处理外,其余均直接计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日即期汇率折算,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,由此产生的汇兑差额计入当期损益或资本公积。(2)外币财务报表的折算
    将公司境外经营子公司、合营企业、联营企业和分支机构通过合并报表、权益法核算等纳入到公司的财务报表中时,需要将公司境外经营的财务报表折算为以公司记账本位币反映。在对公司境外经营财务报表进行折算前,应当调整境外经营的会计期间和会计政策,使之与公司会计期间和会计政策相一致,根据调整后的会计政策及会计期间编制相应货币(记账本位币以外的货币)的财务报表,再按照以下方法对境外经营财务报表进行折算。资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算;利润表中的收入和费用项目,采用交易发生日的即期汇率折算;产生的外币财务报表折算差额,在编制合并财务报表时,在合并资产负债表中所有者权益项目下单独作为“外币报表折算差额”项目列示。10、金融工具(1)金融工具的分类
    管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:
    A、以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或交易性金融负债、指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债;
    B、持有至到期投资;
    C、应收款项;
    D、可供出售金融资产;
    E、其他金融负债。(2)金融工具的确认依据和计量方法
    (1)以公允价值计量且其变动计入当期损益的金融资产(金融负债)
    取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。
    持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。
    处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动收益。
    (2)持有至到期投资
    取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。
    处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    (3)应收款项
                                                                      华帝股份有限公司 2014 年半年度报告全文
    本公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃市场上有报价的债务工具的债权,包括:应收账款、其他应收款、应收票据、预付账款、长期应收款等,以向购货方应收的合同或协议价款作为初始确认金额;具有融资性质的,按其现值进行初始确认。
    收回或处置时,将取得的价款与该应收账款项账面价值之间的差额计入当期损益。
    (4)可供出金融资产
    取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。
    处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
    (5)其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。(3)金融资产转移的确认依据和计量方法(4)金融负债终止确认条件金融资产部分转移满足终止确认条件的,将所转移的金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
    (1)终止确认部分的账面价值;
    (2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(5)金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债全部直接参考活跃市场中的报价。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    公司在每个资产负债表日对交易性金融资产以外的金融资产的账面价值进行检查,以判断是否有客观证据表明金融资产已由于一项或多项事件的发生而出现减值。减值事项是指在该资产初始确认后实际发生的、对该金融资产的预期未来现金流量有影响的,且公司能对该影响进行可靠计量的事项。
    ① 持有至到期投资
    持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。
    ② 可供出售金融资产
    期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的因公允价值下降形成的累计损失一并转出,确认减值损失。可供出售金融资产的减值损失一经确认,不得通过损益转回。各类可供出售金融资产减值的各项认定标准
                                                                         华帝股份有限公司 2014 年半年度报告全文(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据011、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
                                                           本公司将期末应收款项达到 300 万元以上(含 300 万元),
    单项金额重大的判断依据或金额标准                           或关联方应收款项余额达到公司最近一期经审计净资产
                                                           的 0.5%以上的定义为单项金额重大的应收款项。
                                                           本公司对单项金额重大的应收款项按照 10%的比例单独单项金额重大并单项计提坏账准备的计提方法
                                                           计提坏账准备。(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
           组合名称                                                         确定组合的依据
                                         提方法
                                                       对于期末单项金额非重大的应收款项,采用与经单独测试后
                                                       未减值的应收款项一起按类似信用风险特征划分为若干组
                                                       合,再按这些应收款项组合有期末余额的一定比例计算确定
                                                       减值损失,计提坏账准备。该比例反映各项目实际发生的减
    信用风险特征组合的确定依据   账龄分析法                值损失,即各项组合的账面价值超过未来现金流量现值的金
                                                       额。根据以前年度与之相同或相类似的、具有类似信用风险
                                                       特征的应收款项组合的实际损失率为基础,结合现时情况确
                                                       定类似信用风险特征组合及坏账准备计提比例,计提坏账准
                                                       备。组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                      应收账款计提比例                       其他应收款计提比例
    1 年以内(含 1 年)                                        5.00%
    1-2 年                                                   10.00%
    2-3 年                                                   20.00%
    3-4 年                                                   30.00%
    4-5 年                                                   50.00%
    5 年以上                                                  100.00%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的□ 适用 √ 不适用
                                                                   华帝股份有限公司 2014 年半年度报告全文(3)单项金额虽不重大但单项计提坏账准备的应收账款
                                   因债务人破产或者死亡,以其破产财产或者遗产清偿后仍不能收回的应收款项,
    单项计提坏账准备的理由             或者因债务人逾期未履行其偿债义务年且有明显特征表明无法收回的应收款
                                   项。
                                   本公司对单项金额虽不重大但有客观证据表明发生减值的应收款项,例如:涉
    坏账准备的计提方法                 诉款项、客户信用状况恶化的应收款项.根据其未来现金流量现值低于其账面价
                                   值的差额,确认减值损失,计提坏账准备。12、存货(1)存货的分类
    本公司存货分为:原材料、包装物、在产品、产成品、低值易耗品等种类。(2)发出存货的计价方法计价方法:
    存货取得时按实际成本核算;发出时库存商品及原材料按加权平均法计价,低值易耗品和包装物采用一次摊销法。(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    期末在对存货进行全面清查的基础上,按照存货的成本与可变现净值孰低的原则提取或调整存货跌价准备。
    产成品、库存商品和用于出售的材料等直接用于出售的商品存货,在正常生产过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;需要经过加工的材料存货,在正常生产经营过程中,以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值;为执行销售合同或劳务合同而持有的存货,其可变现净值以合同价值为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。
    期末按照单个存货项目计提存货跌价准备;但对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备。
    以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。(4)存货的盘存制度盘存制度:永续盘存制
    存货盘存制度采用永续盘存制,资产负债表日,对存货进行全面盘点,盘盈、盘亏结果,在期末结账前处理完毕,计入当期损益。经股东大会或董事会批准后差额作相应处理。
                                                                       华帝股份有限公司 2014 年半年度报告全文(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:包装物摊销方法:13、长期股权投资(1)投资成本的确定① 企业合并中形成的长期股权投资 A.如果是同一控制下的企业合并,公司以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的合并对价之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。 合并方以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。 合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。 B、非同一控制下企业合并形成的长期股权投资,以企业合并成本作为初始投资成本。企业合并成本包括购买日购买方为取得被购买方的控制权而付出的资产、发生或承担的负债、发行的权益性证券的公允价值之和。购买方为企业合并而发生的审计费用、评估费用、法律服务费用等中介费用以及其他相关管理费用于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。 通过多次交易分步实现的非同一控制下企业合并,以购买日之前所持所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的的初始投资成本。 ② 其他方式取得的长期股权投资 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初始投资成本。初始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。 以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。 投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定不公允的除外。 通过非货币性资产交换取得的长期股权投资,如非货币性资产交换具有商业实质或换出资产的公允价值能够可靠计量的情况下,换入的长期股权投资按照换出资产的公允价值和应支付的相关税费作为初始投资成本;不满足上述前提的非货币性资产交换,换入的长期股权投资以换出资产的账面价值和应支付的相关税费作为初始投资成本。(2)后续计量及损益确认① 后续计量 公司对被投资单位不具有控制、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。采用成本法核算的长期股权投资按照初始投资成本计价。追加或收回投资调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,确认为当期投资收益。 对子公司投资和其他股权投资采用成本法核算,编制合并报表时按照权益法进行调整。 本公司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。长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资的成本。 被投资单位除净收益以外所有者权益其他变动的处理:对于被投资单位除净收益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或应承担的部分,调整长期股权投资的账面价值,同时增加或减少资本公积(其他资本公积)。 ② 损益调整 成本法下,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,本公司按照享有被投资单位宣告发放的现金股利或利润确认投资收益,不管有关利润分
                                                                       华帝股份有限公司 2014 年半年度报告全文配是属于对取得投资前还是取得投资后被投资单位实现净利润的分配。 权益法下,本公司按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。投资企业按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。投资企业确认被投资单位发生的净亏损,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限,投资企业负有承担额外损失义务的除外。被投资单位以后实现净利润的,投资企业在其收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。 投资企业在确认应享有被投资单位净损益的份额时,应在被投资单位账面净利润的基础上考虑以下因素:被投资单位与本公司采用的会计政策或会计期间不一致,按本公司会计政策或会计期间对被投资单位的财务报表进行调整;以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确认;对本公司与联营企业及合营企业之间发生的未实现内部交易予以抵销。 在持有投资期间,被投资单位能够提供合并财务报表的,应当以合并财务报表中的净利润和其他权益变动为基础核算。 处置长期股权投资,其账面价值与实际取得价款的差额,计入当期损益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时将原计入所有者权益的部分按相应比例转入当期损益。(3)确定对被投资单位具有共同控制、重大影响的依据
    共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和生产经营决策需要
    分享控制权的投资方一致同意时存在。投资企业与其他方对被投资单位实施共同控制的,被投资单位为其合营企业。    重大影响,是指对一个企业的财务和经营政策有参与决策的权利,但并不能够控制或者与其他方一起共同控制这些政策的制定。投资企业能够对被投资单位施加重大影响的,被投资单位为其联营企业。(4)减值测试方法及减值准备计提方法①在资产负债表日根据内部及外部信息以确定对子公司、合营公司或联营公司的长期股权投资是否存在减值的迹象,对存在减值迹象的长期股权投资进行减值测试,估计其可回金额。 可收回金额的估计结果表明长期股权投资的可收回金额低于其账面价值的,将长期股权投资的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的减值准备。 可收回金额是指资产(或资产组、资产组组合,下同)的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者。 资产的公允价值减去处置费用后的净额,是根据公平交易中销售协议价格减去可直接归属于该资产处置费用的金额确定。资产预计未来现金流量的现值,按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的税前折现率对其进行折现后的金额加以确定。 ②长期股权投资减值损失一经确认,在以后会计期间不得转回。14、投资性房地产
    投资性房地产是指能够单独计量和出售的,为赚取租金或资本增值,或两者兼有而持有的房地产。
    公司按照成本对投资性房地产进行初始计量。在资产负债表日采用成本模式对投资性房地产进行后续计量。在成本模式下,房屋建筑物的折旧方法和减值准备的方法与本公司固定资产的核算方法一致,土地使用权的摊销方法和减值准备的方法与本公司无形资产的核算方法一致。当投资性房地产被处置,或者永久退出使用且预计不能从其处置中取得经济利益时,应当终止确认该项投资性房地产。公司出售、转让、报废投资性房地产或者发生投资性房地产毁损,应当将处置收入扣除其账面价值和相关税费后的金额计入当期损益。期末,公司按投资性房地产的减值迹象判断是否应当计提减值准备,当投资性房地产可收回金额低于账面价值时,则按其差额计提投资性房地产减值准备。资产减值损失一经确认,在以后会计期间均不再转回。
                                                                      华帝股份有限公司 2014 年半年度报告全文15、固定资产(1)固定资产确认条件固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用寿命超过一个会计年度的有形资产。固定资产在同时满足下列条件时予以确认: ① 与该固定资产有关的经济利益很可能流入公司; ② 该固定资产的成本能够可靠地计量。(2)融资租入固定资产的认定依据、计价方法融资租赁方式租入的固定资产,能够合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折 旧。(3)各类固定资产的折旧方法
    固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用寿命和预计净残值率确定折旧率。如固定资产各组成部分的使用寿命不同或者以不同方式为本公司提供经济效益,则选择不同折旧率或折旧方法,分别计提折旧。
    融资租赁方式租入的固定资产,能够合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。
            类别                 折旧年限(年)              残值率                    年折旧率
    房屋及建筑物                20-50                                     10.00% 1.8-4.5
    机器设备                    10                                        10.00% 9
    电子设备                    5                                         10.00% 18
    运输设备                    5                                         10.00% 18(4)固定资产的减值测试方法、减值准备计提方法
    本公司在每期末判断固定资产是否发生可能存在减值的迹象。
    固定资产存在减值的,估计其可收回金额。可收回金额根据固定资产的公允价值减去处置费用后的净额与固定资产未来现金流量的现值两者之间较高者确定。
    当固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为固定资产减值损失,计入当期损益,同时计提相应的固定资产减值准备。
    固定资产减值损失确认后,减值固定资产的折旧在未来期间做相应的调整,以使该固定资产在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除预计净残值)。
    固定资产减值损失一经确认,在以后会计期间不再转回。
                                                                      华帝股份有限公司 2014 年半年度报告全文(5)其他说明16、在建工程(1)在建工程的类别(2)在建工程结转为固定资产的标准和时点在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的入账价值。所建造的固定资产在建工程已达到预定可使用状态,但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按照估计的价值转入固定资产,并按照本公司固定资产折旧政策计提折旧,待办理竣工决算后,再按实际成本调整原来的暂估价格,但不调整原已计提的折旧额。(3)在建工程的减值测试方法、减值准备计提方法
    本公司在每期末判断在建工程是否存在可能发生的减值迹象,包括:
    ①长期停建并且预计在未来3年内不会重新开工的在建工程;
    ②所建项目无论在性能上,还是在技术上已经落后,并且给企业带来的经济利益具有很大的不确定性;
    ③其他足以证明在建工程已发生减值的情形;
    在建工程存在减值迹象的,估计其可收回金额。有迹象表明一项在建工程可能发生减值的,本公司以单项在建工程为基础估计其可收回金额。可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程未来现金流量的现值两者之间较高者确定。当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。在建工程减值损失一经确认,在以后会计期间不再转回。17、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、折价或者溢价的推销、辅助费用以及因外币借款而发生的汇兑差额等。
    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关的资产成本;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。
    符合资本化条件的在,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    借款费用同时满足以下条件时开始资本化:
    ①、资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而支付的现金、转移非现金资产或者承担带息债务形式发生的支出;
    ②、借款费用已经发生;
    ③、为使资产达到预定可使用或者可销售状态所必要的估计或生产活动已经开始。
                                                            华帝股份有限公司 2014 年半年度报告全文(2)借款费用资本化期间
    资本化期间,指从借款费用开始资本化时点到停止资本化资本化时点的期间,借款费用暂停资本化的期间不包括在内。
    当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。
    当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。
    购建或者生产的资产各部分分别完工,但必须等到整体完工后才可使用或可对外销售的,在该资产整体完工时停止借款费用资本化。(3)暂停资本化期间
    符合资本化条件的资产在购建或者生产过程中发生的非正常中断、且中断时间连续超过3个月的,则借款费用暂停资本化;该项中断如果是所购建或生产的符合资本化条件的资产达到预定可使用状态或者可销售状态必要的程序,则借款费用继续资本化。在中断期间发生的借款费用确认为当期损益,直至资产的购建或者生产活动重新开始后继续资本化。(4)借款费用资本化金额的计算方法
    对于为或者生产符合资本化条件的资产而借入的专门借款,以专门借款当期实际发生的借款费用,减去尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额,来确定借款费用的资本化金额。
    对于为购建或者生产符合资本化条件的资产而占用的一般借款,购建累计资产支出超过专门借款部分的资产支出期初期末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。18、生物资产
    本公司生物资产为生产性生物资产及消耗性生物资产。对达到预定生产经营目的的生产性生物资产按平均年限法计提折旧。19、油气资产20、无形资产(1)无形资产的计价方法(1)初始计量
    无形资产按取得时的实际成本计量,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。非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。
                                                            华帝股份有限公司 2014 年半年度报告全文(2)后续计量
    取得无形资产时分析判断其使用寿命。
    对于使用寿命有限的无形资产,在为本公司带来经济利益的期限内按直线法摊销;无法预见无形资产为公司带来经济利益期限的,视为使用寿命不确定的有形资产,不予摊销。(2)使用寿命有限的无形资产的使用寿命估计情况
             项目          预计使用寿命                           依据
    土地使用权            48                    使用年限
    商标权                5                     预计受益期限
    专利权                5                     预计受益期限
    软件                  5                     预计受益期限(3)使用寿命不确定的无形资产的判断依据(4)无形资产减值准备的计提
    无形资产存在减值的,估计其可收回金额。可收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产未来现金流量的现值两者之间较高者确定。
    当无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。
    无形资产减值损失确认后,减值无形资产的折耗或者推销费用在未来期间做相应的调整,以使该无形资产在剩余使用寿命内,系统地分摊调整后的无形资产账面价值(扣除预计净残值)。
    无形资产减值损失一经确认,在以后会计期间不得转回。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准(6)内部研究开发项目支出的核算21、长期待摊费用
      1、长期待摊费用的定义和计价方法:
      长期待摊费用是指已经发生但应由本期和以后期间负担的摊销期限在一年以上的各项费用。长期待摊费用按实际成本计价。
      2、摊销方法:
      长期待摊费用在受益期限内平均摊销。租入固定资产改良支出在租赁期限与租赁资产尚可使用年限两者孰短的期限内平均摊销。子公司筹建费用在子公司开始生产经营当月起一次计入开始生产经营当月的损益。
      3、摊销年限:
              项目                   摊销年限                       依据
                                                                      华帝股份有限公司 2014 年半年度报告全文
           模具                               5                           预计受益期限
    租入固定资产改良                          5                           预计受益期限
      装修、改造工程                          3                           预计受益期限22、附回购条件的资产转让23、预计负债本公司涉及诉讼、债务担保等事项时,如果该事项很可能需要未来以交付资产或提供劳务、其金额能够可靠计量的,确认为预计负债。(1)预计负债的确认标准与或有事项相关的义务同时满足下列条件的,应当确认为预计负债:a.该义务是企业承担的现时义务;b.履行该义务很可能导致经济利益流出企业;c.该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预计负债按履行相关现时义务所需的支出的最佳估计数进行初始计量。24、股份支付及权益工具(1)股份支付的种类(2)权益工具公允价值的确定方法(3)确认可行权权益工具最佳估计的依据(4)实施、修改、终止股份支付计划的相关会计处理25、回购本公司股份26、收入(1)销售商品收入确认时间的具体判断标准公司已将商品所有权上的主要风险和报酬转移给购货方; 公司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控制; 与交易相关的经济利益能够流入公司; 相关的收入和成本能够可靠地计量。 本公司以商品发出,客户或客户代理人核对签收,开具增值税发票作为收入确认时点。
                                                                      华帝股份有限公司 2014 年半年度报告全文(2)确认让渡资产使用权收入的依据在与交易相关的经济利益能够流入本公司且收入的金额能够可靠地计量时确认收入。(3)确认提供劳务收入的依据(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法公司在同一会计年度内开始并完成的劳务,在完成劳务时确认收入;公司劳务的开始和完成分属不同的会计年度,在资产负债表日提供劳务交易的结果能够可靠估计的情况下,于资产负债表日按完工百分比法确认相关的劳务收入。提供劳务交易的完工进度,依据已完工作的测量确定。27、政府补助(1)类型政府补助是指公司从政府无偿取得货币性资产或非货币性资产,但不包括政府作为公司所有者投入的资本。政府补助分为与资产相关的政府补助和与收益相关的政府补助。(2)会计政策公司取得的 用于构建或以其他方式形成长期资产的政府补助,划分为与资产相关的政府补助,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。与收益相关的政府补贴,如果政府补贴用于补偿公司以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益;如果政府补贴用于补偿公司已发生的相关费用或损失的,直接计入当期损益。已确认的政府补助需要返还的,当存在相关递延收益时,冲减相关递延收益账面余额,超出部分计入当期损益;不存在递延收益时,直接计入当期损益。政府补助的确认时点:政府补助在同时满足下列两个条件时予以确认:(1)能够满足政府补助所附条件;(2)已经收到政府补助。28、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据递延所得税资产根据资产的计税基础与其账面价值的差额(暂时性差异)计算确认。对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损,视同暂时性差异确认相应的递延所得税资产。对于既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的非企业合并的交易中产生的资产的初始确认形成的暂时性差异,不确认相应的递延所得税资产。在资产负债表日,递延所得税资产按照预期收回该资产或清偿该负债期间的适用税率计量。递延所得税资产的确认以公司很可能取得用来抵扣可抵扣暂时性差异、可抵扣亏损和税款抵减的应纳税所得额为限。对子公司及联营企业投资相关的暂时性差异产生的递延所得税资产,予以确认。但公司能够控制暂时性差异转回的时间且该暂时性差异在可预见的未来很可能不会转回的,不予确认。
                                                                      华帝股份有限公司 2014 年半年度报告全文(2)确认递延所得税负债的依据递延所得税负债根据负债的计税基础与其账面价值的差额(暂时性差异)计算确认。对于商誉的初始确认产生的暂时性差异,不确认相应的递延所得税负债。对于既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的非企业合并的交易中产生负债的初始确认形成的暂时性差异,不确认相应的递延所得税负债。在资产负债表日,递延所得税负债按照预期收回该资产或清偿该负债期间的适用税率计量。对子公司及联营企业投资相关的暂时性差异产生的递延所得税负债,予以确认。但公司能够控制暂时性差异转回的时间且该暂时性差异在可预见的未来很可能不会转回的,不予确认。29、经营租赁、融资租赁(1)经营租赁会计处理
    ①本公司租入资产所支付的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,计入当期费用。其他方法更为系统合理的,可以采用其他方法。本公司支付的与租赁交易相关的初始直接费用,计入当期费用。
    资产出租方承担了应由本公司承担的与租赁相关的费用时,本公司将该部分费用从租金总额中扣除,按扣除后的租金费用在租赁期内分摊,计入当期费用。
    ②本公司出租资产所收取的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,确认为租赁收入。其他方法更为系统合理的,可以采用其他方法。本公司支付的与租赁交易相关的初始直接费用,计入当期费用;如金额较大的,则予以资本化,在整个租赁期间内按照与租赁收入确认相同的基础分期计入当期收益。
    本公司承担了应由承租方承担的与租赁相关的费用时,本公司将该部分费用从租金收入总额中扣除,按扣除后的租金收入余额在租赁期内分配。(2)融资租赁会计处理
    ①融资租入资产:本公司按租赁开始日租赁资产的公允价值与最低租赁付款额的现值中较低者作为租入资产的入账价值,按自有固定资产的折旧政策计提折旧;将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认的融资费用。本公司采用实际利率法对未确认融资费用,在资产租赁期内推销,计入财务费用。本公司发生的初始直接费用计入租入资产价值。
    ②融资租出资产:本公司在租赁开始日,将应收融资租赁款和未担保余值之和与其现值的差额确认为未实现融资收益,在将来收到租金的各期间内确认为租赁收入。本公司发生的与出租交易相关的初始直接费用,计入应收融资租赁款的初始计量中,并减少租赁期内确认的收益金额。(3)售后租回的会计处理30、持有待售资产(1)持有待售资产确认标准
    同时满足下列条件的非流动资产应当划分为持有待售资产:
    ①本公司已经就处置该非流动资产作出决议;
    ②已经与受让方签订了不可撤销的转让协议;
                                                               华帝股份有限公司 2014 年半年度报告全文
       ③该项转让将在一年内完成。
       持有待售的固定资产包括单项资产和处置组,处置组是指作为整体出售或其他方式一并处置的一组资产。(2)持有待售资产的会计处理方法
       同时满足下列条件的非流动资产应当划分为持有待售资产:
       ①本公司已经就处置该非流动资产作出决议;
       ②已经与受让方签订了不可撤销的转让协议;
       ③该项转让将在一年内完成。
       持有待售的固定资产包括单项资产和处置组,处置组是指作为整体出售或其他方式一并处置的一组资产。31、资产证券化业务32、套期会计33、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否本公司本期无会计政策及会计估计变更。(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否34、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否本报告期没有发生前期会计差错。(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
                                                                      华帝股份有限公司 2014 年半年度报告全文□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否35、其他主要会计政策、会计估计和财务报表编制方法五、税项1、公司主要税种和税率
                 税种                                 计税依据                         税率
                                       按照税法规定计算的销售货物和应税
                                       劳务收入为基础计算销项税额,在扣除
    增值税                                                                      17%
                                       当期允许抵扣的进项税额后,差额部分
                                       为应交增值税
                                       提供应税劳务、转让无形资产或销售不
    营业税                                                                      5%
                                       动产
                                       按实际缴纳的营业税、增值税、消费税
    城市维护建设税                                                              7%
                                       之和计算缴纳
    企业所得税                             按应纳税所得额计算缴纳               15%、25%各分公司、分厂执行的所得税税率2、税收优惠及批文3、其他说明
    1、本公司于2011年被广东省科学技术厅、广东省财政厅、广东省国家税务局、广东省地方税务局联合认定为高新技术企业,下发编号为GR201244000151的《高新技术企业证书》,有效期为三年,公司据此享受10%的税收优惠,按15%的税率计算和缴纳企业所得税。
    2、本公司子公司中山炫能燃气科技股份有限公司于2011年被广东省科学技术厅、广东省财政厅、广东省国家税务局、广东省地方税务局联合认定为高新技术企业,下发编号为GR201144000515的《高新技术企业证书》,有效期为三年,公司据此享受10%的税收优惠,按15%的税率计算和缴纳企业所得税。其余子公司按25%的税率计算和缴纳企业所得税。
                                                                              华帝股份有限公司 2014 年半年度报告全文六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                单位: 元
                                                                                                                 从母公
                                                                                                                 司所有
                                                                                                                 者权益
                                                                                                                 冲减子
                                                                                                                 公司少
                                                                                                                 数股东
                                                           实质上                                      少数股
                                                                                                                 分担的
                                                           构成对                                      东权益
                                                                                                                 本期亏
                                                 期末实 子公司                                         中用于
    子公司 子公司             业务性 注册资 经营范                      持股比 表决权 是否合 少数股                  损超过
                 注册地                          际投资 净投资                                         冲减少
    全称     类型             质      本     围                         例       比例   并报表 东权益               少数股
                                                  额       的其他                                      数股东
                                                                                                                 东在该
                                                           项目余                                      损益的
                                                                                                                 子公司
                                                            额                                          金额
                                                                                                                 年初所
                                                                                                                 有者权
                                                                                                                 益中所
                                                                                                                 享有份
                                                                                                                 额后的
                                                                                                                  余额
                                        生产、
                 中山市                 销售:中山市
                 小榄镇                 板式橱华帝集
         全资子 工业大                  柜、板   3,188.0            100.00 100.00
    成厨房                          1400                                                 是
         公司    道南华                 式整体         0                  %      %有限公
                 园路 1                 卫浴及司
                 号之三                 其配套
                                        产品。
                 广东省
                 中山市中山炫
                 小榄镇                 燃气节能燃气
         控股子 泰丰工                  能技术                                               2,360.6
    科技股                          1300             728.00             56.00% 56.00% 是
         公司    业区裕                 及产品                                                    6份有限
                 成一路                 开发公司
                 8号C
                 栋
    广东德 控股子 中山市                    投资办   4,500.0
                                500                                 90.00% 90.00% 是         481.23     -18.77
    乾投资 公司      小榄镇                 实业,         0
                                                           华帝股份有限公司 2014 年半年度报告全文
    管理有          南堤路          企业管
    限公司          68 号 3         理咨询
                楼B区
                                厨房用
                拱墅区          具、太
    杭州粤          小兜弄          阳能设
    迪厨卫 全资子 15 号 3           备、、家            100.00 100.00
                          300              300.00                   是      0.00
    有限公 公司     号楼四          用电                   %       %
    司              楼 408          器、五
                室              金交电
                                的销售
                                燃气灶
                                具、抽
                                油烟
                南京市          机、热
    中山华          鼓楼区          水器、
    帝南京 全资子 广州路            消毒                100.00 100.00
                          300              300.00                   是      0.00
    厨卫有 公司     140 号          柜、橱                 %       %
    限公司          27 层 F         柜、浴
                座              霸、厨
                                卫电器
                                配件销
                                售
                                燃气
                                具,油
                上海市          烟机。
                闵行区          燃气热上海粤
                吴中路          水器、
    华厨卫 全资子                                       100.00 100.00
                1059 号   500   电热水     500.00                   是      0.00
    有限公 公司                                            %       %
                第六幢          器,太司
                第四层          阳能热
                4004 室         水器、
                                消毒柜
                                销售
                                燃气
                                具、电
                沈阳经
                                热水
    沈阳粤          济技术
                                器、厨
    华厨卫 全资子 开发区                                100.00 100.00
                          80    卫用        80.00                   是      0.00
    有限公 公司     花海路                                 %       %
                                品、洁
    司              33-1 号
                                具用
                10,门
                                品、五
                                金交
                                                                               华帝股份有限公司 2014 年半年度报告全文
                                         电、家
                                         用电器
                                         及配件
                                         销售及
                                         售后服
                                         务
                  中山市
                                         生产、
                  小榄镇
                                         销售:
    中山市            工业大
                                         燃气
    正盟厨            道南华
         全资子                          具,太                      100.00 100.00
    卫电器            园路 1         300               300.00                               是        0.00
         公司                            阳能设                            %       %
    有限公            号四综
                                         备,家
    司                合服务
                                         庭厨房
                  楼三
                                         用品
                  层。
                                         研发、
                                         生产、
                                         加工、
    中山华            中山市
                                         销售:
    帝电子 控股子 小榄镇                                                           100.00
                                 1000    家用电    400.00            40.00%             是      371.59 -228.41
    科技有 公司       华成路                                                           %
                                         器及配
    限公司            7号
                                         件、电
                                         子产品
                                         等通过设立或投资等方式取得的子公司的其他说明本公司对中山华帝电子科技有限公司持股比例为40%,由于中山华帝电子科技有限公司其余股东均为本公司高级管理人员,实质上也由本公司控制,因此将其纳入合并报表范围。(2)同一控制下企业合并取得的子公司
                                                                                                                  单位: 元
                                                                                                                   从母公
                                                                                                                   司所有
                                                                                                                   者权益
                                                            实质上                                       少数股
                                                                                                                   冲减子
                                                            构成对                                       东权益
                                                                                                                   公司少
                                                   期末实 子公司                                         中用于
    子公司 子公司              业务性 注册资 经营范                      持股比 表决权 是否合 少数股                   数股东
                  注册地                           际投资 净投资                                         冲减少
    全称     类型              质      本        围                      例       比例     并报表 东权益              分担的
                                                    额      的其他                                       数股东
                                                                                                                   本期亏
                                                            项目余                                       损益的
                                                                                                                   损超过
                                                             额                                           金额
                                                                                                                   少数股
                                                                                                                   东在该
                                                                                                                   子公司
                                                                              华帝股份有限公司 2014 年半年度报告全文
                                                                                                                年初所
                                                                                                                有者权
                                                                                                                益中所
                                                                                                                享有份
                                                                                                                额后的
                                                                                                                 余额通过同一控制下企业合并取得的子公司的其他说明(3)非同一控制下企业合并取得的子公司
                                                                                                               单位: 元
                                                                                                                从母公
                                                                                                                司所有
                                                                                                                者权益
                                                                                                                冲减子
                                                                                                                公司少
                                                                                                                数股东
                                                           实质上                                     少数股
                                                                                                                分担的
                                                           构成对                                     东权益
                                                                                                                本期亏
                                                期末实 子公司                                         中用于
    子公司 子公司            业务性 注册资 经营范                       持股比 表决权 是否合 少数股                 损超过
                注册地                          际投资 净投资                                         冲减少
    全称    类型             质      本     围                          例       比例   并报表 东权益              少数股
                                                 额        的其他                                     数股东
                                                                                                                东在该
                                                           项目余                                     损益的
                                                                                                                子公司
                                                            额                                         金额
                                                                                                                年初所
                                                                                                                有者权
                                                                                                                益中所
                                                                                                                享有份
                                                                                                                额后的
                                                                                                                 余额
                                       生产、
                                       销售:
                                       燃气
                                       具、灶
                                       具、热
    中山百          中山市                 水器、
    得厨卫 有限责 横栏镇                   吸油烟   38,000.             100.00 100.00
                               8000                                                  是        0.00
    有限公 任公司 富庆一                   机、消         00                  %      %
    司              路2号                  毒柜、
                                       烤箱
                                       灶、电
                                       热水器
                                       等厨卫
                                       产品
                                                                         华帝股份有限公司 2014 年半年度报告全文通过非同一控制下企业合并取得的子公司的其他说明2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
                                                                                                       单位: 元
             名称                 与公司主要业务往来          在合并报表内确认的主要资产、负债期末余额特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明3、合并范围发生变更的说明合并报表范围发生变更说明□ 适用 √ 不适用4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                       单位: 元
                       名称                               期末净资产                      本期净利润本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                       单位: 元
                       名称                              处置日净资产                年初至处置日净利润新纳入合并范围的主体和不再纳入合并范围的主体的其他说明5、报告期内发生的同一控制下企业合并
                                                                                                       单位: 元
                       属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
      被合并方
                       业合并的判断依据      制人           并日的收入         的净利润      的经营活动现金流同一控制下企业合并的其他说明6、报告期内发生的非同一控制下企业合并
                                                                                                       单位: 元
            被合并方                        商誉金额                             商誉计算方法非同一控制下企业合并的其他说明是否存在通过多次交易分步实现企业合并且在本报告期取得控制权的情形□ 适用 √ 不适用7、报告期内出售丧失控制权的股权而减少子公司
                    子公司名称                           出售日                       损益确认方法
                                                                                   华帝股份有限公司 2014 年半年度报告全文出售丧失控制权的股权而减少的子公司的其他说明是否存在通过多次交易分步处置对子公司投资且至本报告期丧失控制权的情形□ 适用 √ 不适用8、报告期内发生的反向购买
                                                                                               合并中确认的商誉或计入当
             借壳方               判断构成反向购买的依据           合并成本的确定方法
                                                                                                     期的损益的计算方法反向购买的其他说明9、本报告期发生的吸收合并
                                                                                                                      单位: 元
                 吸收合并的类型                          并入的主要资产                             并入的主要负债
             同一控制下吸收合并                       项目               金额                 项目               金额
           非同一控制下吸收合并                       项目               金额                 项目               金额吸收合并的其他说明10、境外经营实体主要报表项目的折算汇率七、合并财务报表主要项目注释1、货币资金
                                                                                                                      单位: 元
                                             期末数                                             期初数
          项目
                             外币金额       折算率       人民币金额          外币金额          折算率        人民币金额
    现金:                             --             --            231,983.66          --               --               129,310.06
    人民币                            --             --            231,983.66          --               --               129,310.06
    银行存款:                        --             --      200,425,654.03            --               --        394,571,066.56
    人民币                            --             --      164,523,646.72            --               --        371,279,367.58
    美 元                        5,835,068.15 6.15               35,902,007.31      3,819,756.04 6.10              23,291,698.98
    其他货币资金:                    --             --           3,596,502.29         --               --          5,798,481.01
    人民币                            --             --           3,596,502.29         --               --          5,798,481.01
    合计                              --             --      204,254,139.98            --               --        400,498,857.63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期末使用受限的货币资金3,596,502.29元,主要系保函保证金及承兑汇票保证金。
                                                                             华帝股份有限公司 2014 年半年度报告全文2、交易性金融资产(1)交易性金融资产
                                                                                                                 单位: 元
                      项目                                  期末公允价值                        期初公允价值(2)变现有限制的交易性金融资产
                                                                                                                 单位: 元
                  项目                         限售条件或变现方面的其他重大限制                     期末金额(3)套期工具及对相关套期交易的说明3、应收票据(1)应收票据的分类
                                                                                                                 单位: 元
                    种类                                    期末数                               期初数
    银行承兑汇票                                                       381,742,663.79                         285,189,336.03
    商业承兑汇票                                                         3,380,000.00                           5,563,775.60
    合计                                                               385,122,663.79                         290,753,111.63(2)期末已质押的应收票据情况
                                                                                                                 单位: 元
       出票单位              出票日期                到期日                    金额                       备注(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况因出票人无力履约而将票据转为应收账款的票据
                                                                                                                 单位: 元
       出票单位              出票日期                到期日                    金额                       备注说明公司已经背书给其他方但尚未到期的票据
                                                                                                                 单位: 元
       出票单位              出票日期                到期日                    金额                       备注
    重庆一能燃具有限公司 2014 年 05 月 08 日     2014 年 09 月 08 日                41,300,000.00
                                                                                 华帝股份有限公司 2014 年半年度报告全文苏宁云商集团股份有限
                        2014 年 05 月 16 日         2014 年 11 月 16 日             23,078,335.93公司苏宁采购中心乌鲁木齐鑫骏翔电子有
                        2014 年 05 月 26 日         2014 年 09 月 26 日             22,240,000.00限公司天津市华帝燃具销售有
                        2014 年 05 月 26 日         2014 年 11 月 26 日             22,000,000.00限公司北京华帝燃具销售有限
                        2014 年 05 月 29 日         2014 年 11 月 29 日             19,300,000.00公司
    合计                               --                          --                  127,918,335.93            --说明已贴现或质押的商业承兑票据的说明4、应收股利
                                                                                                                  单位: 元
                                                                                                        相关款项是否发
       项目            期初数            本期增加          本期减少       期末数         未收回的原因
                                                                                                              生减值
    其中:                     --               --                 --           --                 --                 --
    其中:                     --               --                 --           --                 --                 --说明5、应收利息(1)应收利息
                                                                                                                  单位: 元
         项目                   期初数                   本期增加           本期减少                    期末数(2)逾期利息
                                                                                                                  单位: 元
                贷款单位                               逾期时间(天)                         逾期利息金额(3)应收利息的说明6、应收账款(1)应收账款按种类披露
                                                                                                                  单位: 元
                                                                                              华帝股份有限公司 2014 年半年度报告全文
                                                   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       150,579,51                  17,933,605.                  80,400,10                 10,918,364.1
                                          62.34%                        11.91%                      46.34%                      13.58%
    提坏账准备的应收账款               2.79                            29                    1.28                           5按组合计提坏账准备的应收账款
    按账龄组合计提坏账准      90,975,405.                  10,345,719.                  93,085,79
                                          37.66%                        11.37%                      53.66% 9,616,623.78         10.33%
    备的应收账款                        42                             68                    0.03
                          90,975,405.                  10,345,719.                  93,085,79
    组合小计                                  37.66%                        11.37%                      53.66% 9,616,623.78         10.33%
                                    42                             68                    0.03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%          0.00        0.00%            0.00       0.00%账款
                           241,554,91                  28,279,324.                  173,485,8                 20,534,987.9
    合计                                          --                          --                        --                          --
                                   8.21                            97                   91.31                           3应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                             单位: 元
            应收账款内容                           账面余额             坏账准备                   计提比例             计提理由
                                                                                                                    按公司单项金额重
    上海华帝厨卫有限公司                                 3,195,171.12              3,195,171.12               100.00%
                                                                                                                    大坏账政策计提
    长沙中海兴业房地产有限公司                           3,249,268.00               324,926.80                10.00%百安居成都购物中心有限公司科华商
                                                     3,266,356.29               326,635.63                10.00%场 ZB96
    杭州适时燃具有限公司                                 3,634,604.17               363,460.42                10.00%
    中海振兴(成都)物业发展有限公司                       3,866,209.04               386,620.90                10.00%
    佛山中海千灯湖房地产开发有限公司                     4,568,864.00               456,886.40                10.00%
    鄂尔多斯市城投房地产开发有限公司                     4,572,553.97               457,255.40                10.00%
    Kingfisher Sourcing Organisation                     4,591,118.06               459,111.81                10.00%
    海南新世界房地产实业(香港)有限公司                   4,660,527.68               466,052.77                10.00%
    Amica Wronki S.A.,UL                                 5,824,747.09               582,474.71                10.00%西双版纳国际旅游度假区开发有限公
                                                     6,841,468.33               684,146.83                10.00%司苏宁云商集团股份有限公司苏宁采购
                                                    11,960,258.78              1,196,025.88               10.00%中心
    广州恒大材料设备有限公司                            12,866,354.39              1,286,635.44               10.00%
                                                                                          华帝股份有限公司 2014 年半年度报告全文
    一次性客户(华帝旗舰店)                            16,980,867.51            1,698,086.75                   10.00%
    北京京东世纪信息技术有限公司                      35,473,059.52            3,547,305.95                   10.00%
    印度 Bajoria Appliances Pvt. Ltd                  10,829,478.80            1,082,947.88                   10.00%
    智利 CTI S.A.                                      4,360,299.85              436,029.99                   10.00%
    俄罗斯 Jiemp Limited                               3,656,639.19              365,663.92                   10.00%
    新加坡 Electrolux S.E.A.Pet Ltd                    3,171,808.89              317,180.89                   10.00%
    新疆-乌鲁木齐鑫骏翔电子有限公司                    3,009,858.11              300,985.80                   10.00%
    合计                                          150,579,512.79              17,933,605.29             --                    --组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                               单位: 元
                                            期末数                                                        期初数
       账龄                      账面余额                                                      账面余额
                                                            坏账准备                                                    坏账准备
                           金额             比例                                       金额                比例1 年以内
    其中:                      --               --                   --                      --                --             --
    1 年以内小计              73,260,385.27     80.53%                3,615,507.68        84,544,825.20        90.83%        4,237,553.61
    1至2年                    10,878,166.06      11.96%               1,087,816.61         3,251,417.73         3.49%          325,141.77
    2至3年                     1,198,179.67      1.32%                 239,635.93             121,318.25        0.13%              24,263.65
    3至4年                       265,646.74      0.29%                     79,694.02          150,551.60        0.16%              45,165.48
    4至5年                        99,924.49       0.11%                    49,962.25           66,355.96        0.07%              33,177.98
    5 年以上                   5,273,103.19      5.80%                5,273,103.19         4,951,321.29         5.32%        4,951,321.29
    合计                      90,975,405.42      --               10,345,719.68           93,085,790.03         --           9,616,623.78组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况
                                                                                                                               单位: 元
                                                                                   转回或收回前累计已计
       应收账款内容               转回或收回原因     确定原坏账准备的依据                                          转回或收回金额
                                                                                      提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                               单位: 元
                                                                                           华帝股份有限公司 2014 年半年度报告全文
       应收账款内容                账面余额                    坏账金额                    计提比例                    理由单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明(3)本报告期实际核销的应收账款情况
                                                                                                                              单位: 元
                                                                                                                   是否因关联交易产
       单位名称           应收账款性质             核销时间                核销金额                核销原因
                                                                                                                         生应收账款核销说明(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                              单位: 元
                                                           期末数                                         期初数
             单位名称
                                              账面余额              计提坏账金额             账面余额               计提坏账金额(5)应收账款中金额前五名单位情况
                                                                                                                              单位: 元
        单位名称                  与本公司关系                      金额                     年限             占应收账款总额的比例北京京东世纪信息技术
                           客户                                     35,473,059.52 1 年以内                                     16.57%有限公司广州恒大材料设备有限
                           客户                                     12,866,354.39 1 年以内                                      6.01%公司苏宁云商集团股份有限
                           客户                                     11,960,258.78 1 年以内                                      5.59%公司苏宁采购中心印度 Bajoria Appliances
                           客户                                     10,829,478.80 1 年以内                                      5.06%Pvt. Ltd西双版纳国际旅游度假
                           客户                                      6,841,468.33 1 年以内                                      3.20%区开发有限公司
    合计                                   --                           77,970,619.82             --                               36.43%(6)应收关联方账款情况
                                                                                                                              单位: 元
           单位名称                         与本公司关系                            金额                  占应收账款总额的比例(7)终止确认的应收款项情况
                                                                                                                              单位: 元
                                                                                         华帝股份有限公司 2014 年半年度报告全文
                  项目                                   终止确认金额                         与终止确认相关的利得或损失(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                                 单位: 元
                         项目                                                                期末数资产:负债:7、其他应收款(1)其他应收款按种类披露
                                                                                                                                 单位: 元
                                                    期末数                                                 期初数
           种类                     账面余额                   坏账准备                 账面余额                       坏账准备
                                 金额        比例            金额      比例          金额          比例              金额         比例单项金额重大并单项计
    提坏账准备的其他应收                                                              7,000,000.00        17.26%        700,000.00    10.00%款按组合计提坏账准备的其他应收款
    按账龄组合计提坏账准 30,500,199.8                                                 32,580,477.9
                                             96.92% 2,087,969.18          6.85%                       80.35%      1,961,756.94     6.02%
    备的其他应收款                           6                                                    5
                           30,500,199.8                                           32,580,477.9
    组合小计                                     96.92% 2,087,969.18          6.85%                       80.35%      1,961,756.94     6.02%
                                         6                                                    5单项金额虽不重大但单
    项计提坏账准备的其他            968,987.36     3.08%     968,987.36 100.00%        968,987.36         2.39%         968,987.36 100.00%应收款
                           31,469,187.2                                           40,549,465.3
    合计                                           --      3,056,956.54       --                          --          3,630,744.30         --
                                         2                                                    1其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                 单位: 元
                                                    期末数                                                  期初数
         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
                                                                                华帝股份有限公司 2014 年半年度报告全文1 年以内其中:
    1 年以内小计                     27,680,856.38 90.75%       1,371,140.67      30,005,907.19 92.10%                1,369,019.41
    1至2年                            1,435,678.00 4.71%         143,567.80        1,439,685.78    4.42%               143,968.58
    2至3年                              224,400.00 0.73%          44,880.00          354,759.00    1.09%                71,174.65
    3至4年                              466,510.20 1.53%         139,953.06          166,343.50    0.51%                49,903.05
    4至5年                              608,655.27 2.00%         304,327.64          572,182.47    1.75%               286,091.24
    5 年以上                             84,100.01 0.28%          84,100.01           41,600.01    0.13%                41,600.01
    合计                             30,500,199.86    --        2,087,969.18      32,580,477.95     --                1,961,756.94组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                    单位: 元
    其他应收款内容              账面余额                坏账准备                计提比例                   计提理由
                                                                                                     应收的诉讼执行款,预信阳市真奥阳光太阳能
                                     968,987.36              968,987.36                  100.00% 计不能收回,全额计提设备有限责任公司
                                                                                                     坏账准备。
    合计                                 968,987.36              968,987.36             --                        --(2)本报告期转回或收回的其他应收款情况
                                                                                                                    单位: 元
                                                                           转回或收回前累计已计
       其他应收款内容          转回或收回原因     确定原坏账准备的依据                                  转回或收回金额
                                                                              提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                    单位: 元
    应收账款内容               账面余额                 坏账金额                 计提比例                    理由单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明(3)本报告期实际核销的其他应收款情况
                                                                                                                    单位: 元
       单位名称         其他应收款性质       核销时间              核销金额         核销原因          是否因关联交易产生其他应收款核销说明
                                                                                        华帝股份有限公司 2014 年半年度报告全文(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                        单位: 元
                                                         期末数                                        期初数
             单位名称
                                             账面余额             计提坏账金额              账面余额            计提坏账金额(5)金额较大的其他应收款的性质或内容
                                                                                                                        单位: 元
           单位名称                            金额                  款项的性质或内容            占其他应收款总额的比例说明(6)其他应收款金额前五名单位情况
                                                                                                                        单位: 元
                                                                                                        占其他应收款总额的比
         单位名称               与本公司关系                 金额                         年限
                                                                                                                   例
    社保基金                 客户                                     1,264,627.81 1 年                                       4.45%信阳市真奥阳光太阳能
                         客户                                      968,987.36 5 年以上                                    3.41%设备有限责任公司
    罗国恩                   客户                                      682,600.00 1 年                                        2.40%佛山市飞鱼电子商务有
                         客户                                      500,000.00 1 至 2 年                                   1.76%限公司北京京东叁佰陆拾度电
                         客户                                      500,000.00 1 年                                        1.76%子商务有限公司
                         --
           合计                      --                           3,916,215.17             --                            13.78%(7)其他应收关联方账款情况
                                                                                                                        单位: 元
           单位名称                       与本公司关系                           金额              占其他应收款总额的比例(8)终止确认的其他应收款项情况
                                                                                                                        单位: 元
                  项目                                终止确认金额                         与终止确认相关的利得或损失
                                                                                 华帝股份有限公司 2014 年半年度报告全文(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                               单位: 元
                     项目                                                        期末数资产:负债:(10)报告期末按应收金额确认的政府补助
                                                                                                               单位: 元
                                                                                                      未能在预计时点收
               政府补助项目
    单位名称                     期末余额      期末账龄 预计收取时间 预计收取金额 预计收取依据 到预计金额的原因
                    名称
                                                                                                           (如有)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                                  49,218,593.28       76.07%                           33,350,916.73     92.71%
    1至2年                                    13,276,294.01       20.52%                            2,406,675.00        6.69%
    2至3年                                       2,072,990.75      3.20%                             214,451.75         0.60%
    3 年以上                                      134,189.50       0.21%
    合计                                      64,702,067.54       --                               35,972,043.48     --预付款项账龄的说明(2)预付款项金额前五名单位情况
                                                                                                               单位: 元
         单位名称             与本公司关系                  金额                   时间                未结算原因
    广东祥基电器有限公司 客户                                   10,508,302.44 1 年中山市广凌燃气具有限
                       客户                                  8,835,898.18 1 年公司中山市新一居装饰设计
                       客户                                  6,166,815.70 1 年工程有限公司中山市恒鑫聚诚工业设
                       客户                                  3,384,000.00 1 年备有限公司
                                                                                       华帝股份有限公司 2014 年半年度报告全文中山市汇盈金属制品有
                           客户                                    2,900,000.00 1 年限公司(原汇能)
    合计                                   --                        31,795,016.32                --                          --预付款项主要单位的说明(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                                单位: 元
                                                          期末数                                             期初数
                单位名称
                                             账面余额              计提坏账金额               账面余额                计提坏账金额(4)预付款项的说明9、存货(1)存货分类
                                                                                                                                单位: 元
                                             期末数                                                       期初数
         项目
                           账面余额          跌价准备          账面价值            账面余额           跌价准备            账面价值
    原材料                      61,326,942.58        425,063.96    60,901,878.62      61,529,483.94       1,165,693.96       60,363,789.98
    在产品                      21,637,398.49         34,776.13    21,602,622.36      23,453,337.46             34,776.13    23,418,561.33
    库存商品                   128,375,017.86    2,129,734.16     126,245,283.70     236,783,990.60       2,129,734.16      234,654,256.44
    委托加工物资                 3,101,369.17                       3,101,369.17       5,436,765.24                           5,436,765.24
    低值易耗品                    626,734.20                           626,734.20        796,172.04            162,099.00          634,073.04
    包装物                       7,744,526.73                       7,744,526.73       7,559,056.09                           7,559,056.09
    发出商品                    32,394,689.77                      32,394,689.77       9,071,758.81                           9,071,758.81
    合计                       255,206,678.80    2,589,574.25     252,617,104.55     344,630,564.18       3,492,303.25      341,138,260.93(2)存货跌价准备
                                                                                                                                单位: 元
                                                                                    本期减少
       存货种类             期初账面余额            本期计提额                                                        期末账面余额
                                                                            转回                   转销
    原材料                            1,165,693.96                                                     740,630.00                  425,063.96
    在产品                              34,776.13                                                                                   34,776.13
    库存商品                          2,129,734.16                                                                            2,129,734.16
    低值易耗品                         162,099.00                                                      162,099.00                        0.00
                                                                                     华帝股份有限公司 2014 年半年度报告全文
    合 计                             3,492,303.25                                              902,729.00             2,589,574.25(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                        末余额的比例存货的说明10、其他流动资产
                                                                                                                        单位: 元
                    项目                                      期末数                                   期初数
    待扣税金                                                                                                            228,068.08
    租赁费                                                                                                              177,576.00
    其他                                                                                                                    42,438.56
    银行理财产品                                                           255,500,000.00                            120,000,000.00
                    合计                                               255,500,000.00                            120,448,082.64其他流动资产说明11、可供出售金融资产(1)可供出售金融资产情况
                                                                                                                        单位: 元
                           项目                                       期末公允价值                     期初公允价值本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额元,该金额占重分类前持有至到期投资总额的比例。可供出售金融资产的说明(2)可供出售金融资产中的长期债权投资
                                                                                                                        单位: 元
                                             初始投资成                                              累计应收或
    债券项目      债券种类            面值                      到期日       期初余额      本期利息                    期末余额
                                                 本                                                   已收利息可供出售金融资产的长期债权投资的说明(3)可供出售金融资产的减值情况
                                                                                                                        单位: 元
       可供出售金融资产分类               可供出售权益工具      可供出售债务工具           其他                  合计
                                                                          华帝股份有限公司 2014 年半年度报告全文(4)报告期内可供出售金融资产减值的变动情况
                                                                                                         单位: 元
    可供出售金融资产分类 可供出售权益工具 可供出售债务工具                其他                       合计(5)可供出售权益工具期末公允价值大幅下跌或持续下跌相关说明
                                                                                                         单位: 元
                                            公允价值相
    可供出售权益                                                                         未根据成本与期末公允价值的
                      成本    公允价值      对于成本的 持续下跌时间 已计提减值金额
    工具(分项)                                                                          差额计提减值的理由说明
                                             下跌幅度12、持有至到期投资(1)持有至到期投资情况
                                                                                                         单位: 元
                 项目                               期末账面余额                        期初账面余额持有至到期投资的说明(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                         单位: 元
               项目                              金额                      占该项投资出售前金额的比例本报告期内出售但尚未到期的持有至到期投资情况说明13、长期应收款
                                                                                                         单位: 元
               种类                                期末数                                期初数14、对合营企业投资和联营企业投资
                                                                                                         单位: 元
                             本企业在被投
    被投资单位名 本企业持股比                                              期末净资产总 本期营业收入
                             资单位表决权 期末资产总额 期末负债总额                                 本期净利润
    称               例                                                      额          总额
                                比例一、合营企业二、联营企业合营企业、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
                                                                                      华帝股份有限公司 2014 年半年度报告全文15、长期股权投资(1)长期股权投资明细情况
                                                                                                                        单位: 元
                                                                                       在被投资
                                                                                       单位持股
                                                                  在被投资 在被投资
    被投资单                                                                               比例与表              本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股 单位表决                         减值准备
    位                                                                                决权比例              减值准备     红利
                                                                    比例     权比例
                                                                                       不一致的
                                                                                         说明中山市达
                    800,000.0 1,631,386               1,682,515
    伦工贸有 权益法                           51,128.60                40.00%    40.00%
                           0        .42                     .02限公司深圳市前海大品大
                    1,250,000             1,250,000 1,250,000
    爱创意产 成本法                                                    20.00%    20.00%
                          .00                   .00         .00品有限公司中山联动第一期股
                    5,000,000 4,940,556               4,940,556
    权投资中 成本法                                                      1.35%    1.35%                                     62,367.94
                          .00       .61                     .61心(有限合伙)江苏力博
    士机械股            15,295,50 15,295,50               15,295,50
           成本法                                                    3.00%    3.00%
    份有限公                 0.00      0.00                    0.00司中山厚福
                    6,300,000 6,300,000               6,300,000
    应用技术 成本法                                                      3.00%    3.00%
                          .00       .00                     .00有限公司中山市公
    用小额贷            20,000,00 20,000,00               20,000,00
           成本法                                                  10.00%    10.00%
    款有限责                 0.00      0.00                    0.00任公司
                    48,645,50 48,167,44 1,301,128 49,468,57
    合计          --                                                     --        --         --                            62,367.94
                         0.00      3.03         .60        1.63(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                                        单位: 元
                                                                               华帝股份有限公司 2014 年半年度报告全文向投资企业转移资金能力受到限制的长
                                                 受限制的原因                        当期累计未确认的投资损失金额
           期股权投资项目长期股权投资的说明16、投资性房地产(1)按成本计量的投资性房地产
                                                                                                                     单位: 元
        项目            期初账面余额                 本期增加                本期减少                    期末账面余额
                                                                                                                     单位: 元
                                                                                               本期(2)按公允价值计量的投资性房地产
                                                                                                                     单位: 元
                                                         本期增加                          本期减少
                               期初公允价                                                                           期末公允
               项目                                      自用房地产 公允价值变                        转为自用房
                                   值         购置                                      处置                          价值
                                                         或存货转入      动损益                         地产说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间17、固定资产(1)固定资产情况
                                                                                                                     单位: 元
           项目             期初账面余额                 本期增加                       本期减少               期末账面余额
    一、账面原值合计:           795,231,841.71                         40,624,171.42        33,639,511.25          802,216,501.88
    其中:房屋及建筑物           551,389,994.92                           1,256,314.49      552,646,309.41          552,646,309.41
       机器设备              160,065,410.73                         25,939,880.38       161,949,928.64          161,949,928.64
       运输工具                9,823,577.84                            540,753.97         8,769,040.35             8,769,040.35
    其他                          73,952,858.22                         12,887,222.58        78,851,223.48           78,851,223.48
            --              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:           169,671,613.73                         19,702,692.33        10,496,975.56          178,877,330.50
    其中:房屋及建筑物            63,926,031.07                           6,994,179.48                               70,920,210.55
       机器设备               64,375,382.75                           6,835,926.16        6,842,255.14           64,369,053.77
       运输工具                4,815,341.01                            551,184.51          581,666.76              4,784,858.76
    其他                          36,554,858.90                           5,321,402.18        3,073,053.66           38,803,207.42
                                                                               华帝股份有限公司 2014 年半年度报告全文
              --            期初账面余额                                 --                          本期期末余额
    三、固定资产账面净值合计     625,560,227.98                              --                            623,339,171.38
    其中:房屋及建筑物           487,463,963.85                              --                            481,726,098.86
       机器设备               95,690,027.98                              --                             97,580,874.87
       运输工具                   5,008,236.83                           --                              3,984,181.59
    其他                          37,397,999.32                              --                             40,048,016.06
    四、减值准备合计                  1,023,921.31                           --                              1,023,921.31
       机器设备                     79,739.77                            --                                  79,739.77
    其他                               944,181.54                            --                               944,181.54
    五、固定资产账面价值合计     624,536,306.67                              --                            622,315,250.07
    其中:房屋及建筑物           487,463,963.85                              --                            481,726,098.86
       机器设备               95,610,288.21                              --                             97,501,135.10
       运输工具                   5,008,236.83                           --                              3,984,181.59
    其他                          36,453,817.78                              --                             39,103,834.52本期折旧额元;本期由在建工程转入固定资产原价为元。(2)暂时闲置的固定资产情况
                                                                                                             单位: 元
       项目            账面原值                  累计折旧          减值准备         账面净值             备注(3)通过融资租赁租入的固定资产
                                                                                                             单位: 元
              项目                       账面原值                      累计折旧                   账面净值(4)通过经营租赁租出的固定资产
                                                                                                             单位: 元
                           种类                                                   期末账面价值(5)期末持有待售的固定资产情况
                                                                                                             单位: 元
           项目                    账面价值                 公允价值          预计处置费用         预计处置时间
                                                                                         华帝股份有限公司 2014 年半年度报告全文(6)未办妥产权证书的固定资产情况
                    项目                                   未办妥产权证书原因                        预计办结产权证书时间固定资产说明18、在建工程(1)在建工程情况
                                                                                                                               单位: 元
                                                         期末数                                           期初数
            项目
                                    账面余额            减值准备       账面价值        账面余额         减值准备         账面价值
    在建工程                            3,677,181.38                       3,677,181.38   5,874,200.91                           5,874,200.91
    合计                                3,677,181.38                       3,677,181.38   5,874,200.91                           5,874,200.91(2)重大在建工程项目变动情况
                                                                                                                               单位: 元
                                                                                               其中:本
                                                                   工程投             利息资              本期利
    项目名                           本期增   转入固       其他减              工程进             期利息              资金来
           预算数    期初数                                        入占预             本化累              息资本                 期末数
    称                            加      定资产         少                 度                资本化                   源
                                                                   算比例             计金额               化率
                                                                                                金额集成厨房厂房
                     1,888,26                                                                                      自有资       1,888,26电梯基
                           0.00                                                                                    金               0.00础及雨棚改集成厨房二楼
                     1,474,75              1,474,75                                                                自有资橱柜展
                           9.73                9.73                                                                金厅装修工程水上大
                     1,587,75                                                                                      自有资       1,587,75型会议
                           2.10                                                                                    金               2.10室
    PLM 软               555,555.              555,555.                                                                自有资
    件                          54                     54                                                              金富润电
                     258,926.              258,926.                                                                自有资商管理
                            50                     50                                                              金软件
    金蝶 KIS             18,867.9                                                                                      自有资       18,867.9
                                                                                 华帝股份有限公司 2014 年半年度报告全文
    旗舰版                      2                                                                              金                2系统实验室
                    90,079.1 92,222.2                                                                      自有资    182,301.及车间
                            2         4                                                                    金               36装修
                    5,874,20 92,222.2 2,289,24                                                                       3,677,18
    合计                                                          --        --                         --           --
                          0.91        4     1.77                                                                           1.38在建工程项目变动情况的说明(3)在建工程减值准备
                                                                                                                     单位: 元
         项目                期初数             本期增加              本期减少            期末数                计提原因(4)重大在建工程的工程进度情况
                   项目                                    工程进度                                     备注(5)在建工程的说明19、工程物资
                                                                                                                     单位: 元
                  项目                          期初数              本期增加           本期减少                 期末数工程物资的说明20、固定资产清理
                                                                                                                     单位: 元
                  项目                      期初账面价值                期末账面价值               转入清理的原因说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况21、生产性生物资产(1)以成本计量
                   &n