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2019年12月12日 星期四

浙江交科(002061)公告正文

江山化工:2014年半年度报告

公告日期:2014-08-27

                 浙江江山化工股份有限公司 2014 年半年度报告全文浙江江山化工股份有限公司
    2014 年半年度报告
      2014 年 08 月
                                          浙江江山化工股份有限公司 2014 年半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人董星明、主管会计工作负责人雷逢辰及会计机构负责人(会计主管人员)管丽霞声明:保证本半年度报告中财务报告的真实、准确、完整。
                               风险提示
    1、经济周期风险:公司所处化工行业属强周期行业,与宏观经济周期正向相关,宏观经济周期的波动对行业周期有较大影响,当前,宏观经济周期正处于低谷,化工行业总体需求尚未恢复,已经对公司业绩产生较大影响。未来,如果宏观经济形势持续低迷或进一步下探,将对公司业绩产生不利影响。
    2、市场竞争风险:近年来公司主营产品 DMF、DMAC 国内产能增长较快,而下游相关行业景气度较低,需求低迷,导致 DMF、DMAC 竞争加剧;同时,公司募投项目中的主要产品顺酐、BDO 等产品受产能过剩及下游需求不足的影响,竞争加剧。如果市场竞争进一步加剧,将可能导致公司主要产品价格下跌,毛利率下降,影响公司的盈利能力。
    3、原料价格波动风险:公司主要原料为煤、液化气等能源产品,在成本中占比较大,原材料价格波动将对公司盈利水平带来影响。
                                          浙江江山化工股份有限公司 2014 年半年度报告全文
    4、环保风险:随着国家对环保要求的不断提高,特别是自 2014 年 7 月 1日开始实施大气污染新的排放标准和征收排污权费两项政策,加大了公司的环保成本。公司正在进行烟气脱硫脱硝技改,并将在今后加大环保投入,达到国家环保相关标准,以牺牲部分经济效益承担更多的社会责任。
    5、搬迁风险:受江山城市化进程加快的影响,当地政府与公司 2011 年以来就公司本级整体搬迁事项进行了持续的商谈,由于搬迁涉及到搬迁地点选择、拆迁、建设、项目选择以及补偿等多个因素,协调难度和进展具有较大的不确定性,搬迁成功与否将对公司未来发展产生影响。
    6、募投项目效益风险:2011 年度非公开发行募投项目投资较大,建设期较长。2013 年以来,受宏观经济和行业周期影响,募投项目产品 BDO 等的市场供求结构发行变化,相关产品的市场价格保持在相对较低水平。2014 年 3 月募投项目达到预计可使用状态以来,上述情况未能得到改善。同时,受到行业周期影响,宁波石化工业区蒸汽需求降低,募投项目副产物在销售上也未能实现预期水平。因此,募投项目在达到预计可使用状态后,出现了亏损情形,没有达到预计经济效益。并且,受到前述原因影响,募投项目未来能否实现经济效益仍然存在较大不确定性。 针对上述情况,公司拟调整产品组合。公司拟继续开展顺酐产品的生产,暂停 BDO 等产品的生产,筹划进行产品组合升级。同时,加强募投项目管理,优化原材料供应结构,提高副产物的综合利用,降本增效,以期改善募投项目经济效益。
    7、合同纠纷的或有风险:为保障顺酐及衍生物一体化项目的主要生产原料之一氢气的供应,2012 年 9 月 27 日,浙铁江宁与宁波四明化工有限公司签订《氢气供应合同》,四明化工保证优先向江宁化工供应氢气。2014 年 6 月下旬开始浙
                                         浙江江山化工股份有限公司 2014 年半年度报告全文铁江宁调整产品结构,暂停 BDO 系列产品的生产,由于停止氢气采购,存在合同纠纷的或有风险。
    8、高新技术企业重新认定的风险:公司原系高新技术企业,享受企业所得税 15%的优惠税率。根据规定,2014 年公司将进行高新技术企业资格重新认定,目前公司尚在重新认定过程中。如果未通过资格重新认定,公司所得税率将恢复至 25%水平,从而影响公司的盈利能力。
                                                                                     浙江江山化工股份有限公司 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 ........................................................................................................ 7第二节 公司简介 ................................................................................................................................ 9第三节 会计数据和财务指标摘要 .................................................................................................. 11第四节 董事会报告 .......................................................................................................................... 19第五节 重要事项 .............................................................................................................................. 29第六节 股份变动及股东情况 .......................................................................................................... 33第七节 优先股相关情况 .................................................................................................................. 33第八节 董事、监事、高级管理人员情况 ...................................................................................... 34第九节 财务报告 .............................................................................................................................. 35第十节 备查文件目录 .................................................................................................................... 132
                                                        浙江江山化工股份有限公司 2014 年半年度报告全文
                                          释义
                 释义项          指                                 释义内容
    江山化工、公司                   指   浙江江山化工股份有限公司
    浙铁集团、控股股东、实际控制人   指   浙江省铁路投资集团有限公司
    浙铁江宁                         指   宁波浙铁江宁化工有限公司
    江环化学                         指   江山江环化学工业有限公司
    浙铁江化公司                     指   浙江浙铁江化新材料有限公司
    江化贸易                         指   宁波浙铁江化贸易有限公司
    江山建发公司                     指   江山经济建设发展有限公司
    浙铁大风                         指   宁波浙铁大风化工有限公司
    镇洋化工                         指   宁波镇洋化工发展有限公司
                                      8 万吨顺酐及衍生物一体化项目,包括年产 BDO3.16 万吨,GBL3 万
    募投项目、顺酐及衍生物项目       指
                                      吨以及 THF0.56 万吨装置
    DMF                              指   二甲基甲酰胺
    DMAC                             指   二甲基乙酰胺
    顺酐、MA                         指   顺丁烯二酸酐
    BDO                              指   1,4-丁二醇
    GBL                              指   γ-丁内酯
    THF                              指   四氢呋喃
    报告期                           指   2014 年 1 月 1 日至 2014 年 6 月 30 日
    巨潮资讯网                       指   深圳证券交易所制定披露媒体,网址 http://www.cninfo.com.cn/
                                                                    浙江江山化工股份有限公司 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                 江山化工                                股票代码                002061
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           浙江江山化工股份有限公司
    公司的中文简称(如有)   江山化工
    公司的外文名称(如有)   ZHEJIANG JIANGSHAN CHEMICAL CO.,LTD公司的外文名称缩写(如有)JIANGSHAN CHEMICAL
    公司的法定代表人         董星明二、联系人和联系方式
                                                    董事会秘书                           证券事务代表
    姓名                                 雷逢辰                                  邹宏
    联系地址                             浙江省江山市景星东路 38 号              浙江省江山市景星东路 38 号
    电话                                 0570-4057919                            0570-4057919
    传真                                 0570-4057346                            0570-4057346
    电子信箱                             zjjshgstock@sina.com                    zjjshgstock@sina.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2013 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2013 年年报。
                                                              浙江江山化工股份有限公司 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。
                                                                  浙江江山化工股份有限公司 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)                               1,084,535,297.09               698,141,356.64                    55.35%
    归属于上市公司股东的净利润(元)               -72,211,318.34                22,754,621.61                   -417.35%归属于上市公司股东的扣除非经常性损
                                               -74,646,443.10                18,807,678.76                   -496.89%益的净利润(元)
    经营活动产生的现金流量净额(元)               56,594,666.73                 67,164,687.72                    -15.74%
    基本每股收益(元/股)                                    -0.159                      0.053                   -400.00%
    稀释每股收益(元/股)                                    -0.159                      0.053                   -400.00%
    加权平均净资产收益率                                   -6.02%                        2.15%                     -8.17%
                                                                                              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)                                 2,925,484,409.79              2,711,593,511.17                    7.89%
    归属于上市公司股东的净资产(元)             1,149,509,502.03              1,239,153,886.42                    -7.23%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
    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                 3,170,368.00
                                                                浙江江山化工股份有限公司 2014 年半年度报告全文一标准定额或定量享受的政府补助除外)
    其他符合非经常性损益定义的损益项目                                    -370,600.85
    减:所得税影响额                                                       364,642.39
    合计                                                                  2,435,124.76             --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。
                                                                  浙江江山化工股份有限公司 2014 年半年度报告全文
                                         第四节 董事会报告一、概述报告期内,宏观经济整体复苏缓慢,化工行业竞争格局加剧,国家对环保治理要求不断提高,公司面临的外部经营环境较为艰苦。公司董事会和经营管理层紧紧围绕公司发展战略和年度经营目标,举力推进“一中心一基地”建设,以科学管理为抓手,完善内部管控,降本增效,以管理促效益。上半年公司董事会、经理层换届甫定即提出着力打造“六大平台”建设(生产管理、营销物流、研发投资、融资理财、企业管控、党建保障平台),统筹资源,苦练内功,夯实基础管理工作。面对主导产品DMF市场价格再创历史新低的严峻局面,公司一方面抓节能降耗,挖潜增效,另一方面充分利用市场优势,灵活运用原材料采购和产品销售模式,向营销要效益,公司本部各项经营指标基本实现年度目标进度。从2014年4月开始,顺酐及衍生物一体化项目正式跨入正常生产经营期,由于市场供求关系变化和副产物销售困难等诸多因素影响,项目出现较大亏损,公司倾全力协助浙铁江宁公司稳定生产,调整产品结构,多措并举、降本增效,遏制亏损的势头,尽快实现减亏止亏。同时,公司继续推进科技创新工作,加大技术改造和科研投入,为改善募投项目产品结构和储备搬迁项目奠定基础。二、主营业务分析概述2014年,公司主营产品市场行情持续下滑,下游需求持续低迷;同时产品产能过剩局面进一步加剧,产品供求失衡,产品价格下跌,公司盈利能力受到严重的影响。2014年1-6月,公司实现营业收入108,453.53万元,同比增长55.35%;营业利润-7,027.38万元,同比下降386.63%;实现归属于上市公司股东的净利润-7,221.13万元,同比下降417.35%。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
                                                                                              1)母公司产品销售量较
                                                                                              去年同期增加;2)江宁
    营业收入                      1,084,535,297.09        698,141,356.64                 55.35%
                                                                                              公司 2014 年 4 月份开始
                                                                                              产品销售
                                                                                              1)母公司产品产量较去
                                                                                              年同期增加。2)募投项
    营业成本                      1,029,304,445.59        598,327,625.34                 72.03%
                                                                                              目自 2014 年 4 月开始投
                                                                                              入正常生产
                                                                                              主要系本期产品销售量
    销售费用                        21,270,446.32          16,315,694.71                 30.37%
                                                                                              增加导致相关费用上升
    管理费用                        38,876,118.48          37,561,514.66                 3.50%
    财务费用                        33,842,245.39          14,537,584.07              132.79% 主要系江宁公司项目进
                                                                  浙江江山化工股份有限公司 2014 年半年度报告全文
                                                                                            入正常生产状态后,借
                                                                                            款利息不再资本化
                                                                                            主要系母公司应纳税所
    所得税费用                       3,992,115.87           5,902,679.50              -32.37%
                                                                                            得额较上年同期减少
    研发投入                        17,458,645.17         17,432,798.48                0.15%经营活动产生的现金流
                                56,594,666.73         67,164,687.72               -15.74%量净额
    投资活动产生的现金流                                                                        主要系本期江宁化工在
                              -110,657,589.06        -506,434,823.84              -78.15%
    量净额                                                                                      建项目投入减少
                                                                                            主要系上年同期公司非筹资活动产生的现金流
                                90,267,352.52        434,908,232.93               -79.24% 公开发行股票,取得募量净额
                                                                                            集资金 6.3 亿元
    现金及现金等价物净增                                                                        主要系本期江宁化工在
                                37,004,641.97          -5,164,899.72             -816.46%
    加额                                                                                        建项目投入减少公司报告期利润构成或利润来源发生重大变动√ 适用 □ 不适用2014年4月,公司募投项目顺酐及衍生物一体化项目正式进入正常生产经营期,项目产品包括顺酐、BDO、THF、GBL,由于市场供求关系变化和副产物销售困难等诸多因素影响,目前形成较大亏损。其他未发生重大变化。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报告期内,公司按照2014年年初既定的发展战略和经营计划开展各项工作,在低靡的市场环境下,通过“六大平台建设”和“一中心一基地”经营,优化资源配置、发挥协同作用,使原有的有机胺产业基本实现“时间过半任务过半”的年度目标,顺酐及衍生物一体化项目进入正式生产经营,由于市场等诸多因素未能实现预期效益。上半年公司主要做了以下几项工作:1、公司本级主要装置基本保持满负荷运行;安全状况相对平稳;三废排放稳定达标;产品质量保持稳定;节能降耗效果显著。2、浙铁江宁顺酐及衍生物一体化项目主要装置全部通过性能测试,生产负荷、设备性能、产品质量等达到设计要求。顺酐质量优于国标,进入了对质量要求较高的不饱和聚酯和酒石酸领域。4月份开始,装置转入正常生产期,生产负荷逐步提高。由于BDO等衍生物产品市场竞争过度,目前产品价格与生产成本严重倒挂,为制止亏损扩大,在完成各装置性能测试后,调整运行方案,于6月下旬停止BDO生产,全力生产顺酐产品。3、江环化学通过分线改造和优化调试,产品质量得到改善并保持稳定,但由于树脂市场总体不景气,销售不畅,加上库存压力,江环化学未能完成年度目标进度。4、成立江化贸易公司,将顺酐及衍生产品的市场开拓和扩大销售作为重中之重, 目前已实现液体顺酐在不饱和树脂行业的稳定销售, 建立了THF产品相对稳定的销售渠道,BDO、GBL产品分别进入了PU浆料和NMP行业。同时加大DMAC海外市场的促销,加强与国内主要同行厂的价格协调沟通,及时调整价格策略,尽力巩固和扩大原有客户市场份额,维护公司利益。5、继续推进科技创新工作,上半年公司以全球独占许可方式获取发明专利1项,另有4项发明专利进入实质性审查阶段;公司一项节能技改项目被列入2013年度浙江省节能与工业循环经济项目计划;主持起草的《工业用甲胺和甲胺水溶液试验方法》国家标准(标准号GB/T 30303-2013)和参与修订的《工业甲醇钠甲醇溶液》行业标准(标准号HG/T 2561-2014)正式发布,分别于2014年8月1日和10月1日起实施。此两个标准的实施将进一步提高公司在行业中的品牌知名度和影响力。
                                                                        浙江江山化工股份有限公司 2014 年半年度报告全文6、报告期内,公司完成2013年度利润分配工作:以公司2013年12月31日的总股本348,661,321股为基数,向全体股东每10股派0.5元人名币现金(含税),同时,以资本公积金向全体股东每10股转增3股。方案实施后,公司总股本由348,661,321股增至453,259,717股。下半年,公司生产经营和企业发展面临巨大压力和严峻挑战:1.浙铁江宁调整产品结构后,BDO装置已停产,但顺酐产品仍面对严重过剩和惨烈竞争,且副产物销售困难,扭亏为盈难度很大。2.江山基地安全环保压力骤增,被迫投入巨资实施热电厂烟气脱硫脱硝除尘改造,同时面临开征排污权费、增加排污费(标准调整)等进一步加大生产运营成本;有机胺产品同样因过度竞争呈现“增产不增收”的窘境,挖潜的难度越来越大,维持现有盈利水平非常困难。3、江化搬迁工作繁杂、补偿谈判艰难、老项目搬迁与新项目建设时间紧迫。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
    化工行业            1,084,535,297.09 1,029,304,445.59           5.09%           55.35%         72.03%         -11.59%分产品
    二甲基甲酰胺         381,143,037.68   349,046,986.44            8.42%            4.86%          8.94%         -3.43%
    二甲基乙酰胺         173,607,202.55   137,970,385.36           20.53%           17.22%         24.82%         -4.84%
    甲胺                 137,833,711.01   126,699,964.13            8.08%            2.61%          1.01%          1.46%
    顺酐及其衍生物       175,289,600.83   211,026,933.86          -20.39%分地区
    国内                 978,473,382.45   940,586,683.99            3.87%           54.66%         73.40%        -10.39%
    国外                 106,061,914.64     88,717,761.60          16.35%           61.95%         58.77%          1.67%四、核心竞争力分析公司核心竞争力参见公司以往公告,报告期内,公司核心竞争力未发生重大变化。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
                                                                         浙江江山化工股份有限公司 2014 年半年度报告全文
         报告期投资额(元)                      上年同期投资额(元)                                变动幅度
                           3,000,000.00                              632,354,131.21                                   -99.53%
                                                     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
                                          煤炭销售;矿产品、建材、化工产品、
    江化贸易                                 石油制品的批发;热力供应;贸易经纪                                          100.00%
                                          与代理。(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 √ 不适用公司报告期不存在委托理财。(2)衍生品投资情况□ 适用 √ 不适用公司报告期不存在衍生品投资。(3)委托贷款情况√ 适用 □ 不适用
                                                                                                                 单位:万元
                                                     是否关联                                              贷款对象资金用
                    贷款对象                                    贷款金额 贷款利率 担保人或抵押物
                                                          方                                                     途
    江山江环化学工业有限公司                             是               2,800      6.00%                     日常经营
    宁波浙铁江宁化工有限公司                             是               2,000      6.00%                     日常经营
    合计                                                      --          4,800      --             --               --委托贷款审批董事会公告披露日期(如有)委托贷款审批股东会公告披露日期(如有)
                                                                           浙江江山化工股份有限公司 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
                                                                                                                      单位:万元
    募集资金总额                                                                                                          63,208.25
    报告期投入募集资金总额                                                                                                     2,349.4
    已累计投入募集资金总额                                                                                                61,876.55
    报告期内变更用途的募集资金总额                                                                                                   0
    累计变更用途的募集资金总额                                                                                                       0
    累计变更用途的募集资金总额比例                                                                                             0.00%
                                              募集资金总体使用情况说明募集资金使用情况详见 2014 年 8 月 27 日巨潮资讯网公司《关于募集资金存放与使用情况的专项报告》。(2)募集资金承诺项目情况√ 适用 □ 不适用
                                                                                                                      单位:万元
                     是否已变                                               截至期末 项目达到                         项目可行
                                募集资金 调整后投                截至期末                         本报告期
    承诺投资项目和超募    更项目                          本报告期              投资进度 预定可使                 是否达到 性是否发
                                承诺投资 资总额                  累计投入                         实现的效
       资金投向      (含部分                          投入金额                (3)=    用状态日               预计效益 生重大变
                                  总额       (1)                 金额(2)                            益
                      变更)                                                  (2)/(1)      期                                化承诺投资项目
    8 万吨顺酐及衍生物                                                                     2014 年
                     否         63,208.25 63,208.25     2,349.4 61,876.55     97.89%               -9,219.7 否        否
    一体化项目                                                                             03 月
    承诺投资项目小计          --    63,208.25 63,208.25     2,349.4 61,876.55      --         --       -9,219.7      --         --超募资金投向
    合计                      --    63,208.25 63,208.25     2,349.4 61,876.55      --         --       -9,219.7      --         --
                     2011 年度非公开发行募投项目投资较大,建设期较长。2013 年以来,受宏观经济和行业周期影响,
                     募投项目产品 BDO 等的市场供求结构发行变化,相关产品的市场价格保持在相对较低水平。2014
                     年 3 月募投项目达到预计可使用状态以来,上述情况未能得到改善。同时,受到行业周期影响,宁未达到计划进度或预
                     波石化工业区蒸汽需求降低,募投项目副产物在销售上也未能实现预期水平。因此,募投项目在达计收益的情况和原因
                     到预计可使用状态后,出现了亏损情形,没有达到预计经济效益。 针对上述情况,公司拟调整产(分具体项目)
                     品组合。公司拟继续开展顺酐产品的生产,暂停 BDO 等产品的生产,筹划进行产品组合升级。同
                     时,加强募投项目管理,优化原材料供应结构,提高副产物的综合利用,降本增效,以期改善募投
                     项目经济效益。项目可行性发生重大
                     无变化的情况说明
                                                                    浙江江山化工股份有限公司 2014 年半年度报告全文超募资金的金额、用途
                       不适用及使用进展情况募集资金投资项目实
                       不适用施地点变更情况募集资金投资项目实
                       不适用施方式调整情况
                       适用
                       公司 2013 年 2 月 26 日召开的第五届董事会第二十五次会议审议通过了《关于用募集资金置换已预募集资金投资项目先
                       先投入募投项目的自筹资金的议案》,同意募集资金中的 320,000,000 元置换前期投入募集资金投资期投入及置换情况
                       项目的部分自筹资金。截至 2013 年 1 月 31 日,公司以自筹资金先期投入募集资金投资项目的实际
                       投资额为 88,993.02 万元,公司已经在募集资金到账后 6 个月内完成了募集资金的置换工作。用闲置募集资金暂时
                       不适用补充流动资金情况项目实施出现募集资
                       不适用金结余的金额及原因尚未使用的募集资金
                       尚未使用的募集资金将用于募集资金项目后续资金支付。用途及去向募集资金使用及披露中存在的问题或其他 无情况(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2014 半年度募集资金存放与使用情况的
                                       2014 年 08 月 27 日                    http://www.cninfo.com.cn专项报告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
    宁波浙铁     子公司      化工        顺酐、     500,000,00 2,046,900,0 691,762,52 344,202,32 -92,182,7 -92,196,984.9
                                                                   浙江江山化工股份有限公司 2014 年半年度报告全文
    江宁化工                           BDO、         0.00            96.64             2.84    7.48   26.45           2
    有限公司                           THF、GBL5、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:业绩亏损业绩亏损
    2014 年 1-9 月净利润(万元)                                             -12,000      至                   -11,0002013 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                          3,253.14元)
                                               公司募投项目 2014 年二季度进入正常生产经营期,由于市场竞争加剧,
                                               BDO 等的市场供求结构发生变化,相关产品的市场价格保持在相对较低水
                                               平。加之,副产物综合利用困难,转入正常生产后折旧、财务费用大幅增业绩变动的原因说明
                                               加等原因,二季度出现了较大亏损。二季度末,公司根据市场调整产品的
                                               结构后,亏损势头得到一定控制。但由于下游行业不景气,副产物综合利
                                               用困难,折旧和利息费用大等原因,预计三季度仍然出现一定程度的亏损。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 □ 不适用报告期内,公司实施了2013年度权益分派方案:以公司2013年12月31日的总股本348,661,321股为基数,向全体股东每10股派0.5元人名币现金(含税),同时,以资本公积金向全体股东每10股转增3股。方案实施后,公司总股本由348,661,321股增至453,259,717股。
                                               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
                                                                   浙江江山化工股份有限公司 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
                                                           是明: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
                                                                                           主要讨论 1、公司主要产品
                                                                                           DMF、DMAC 产能及产供
                                                                                           销情况及竞争优势。2、顺
                                                                                           酐及衍生物一体化项目情
                                                                         财通证券 贺宇东
                      浙铁江宁二楼会议                                                     况。3、公司搬迁基本情况、
    2014 年 04 月 28 日                      实地调研       机构             民族证券 黄景文
                      室                                                                   项目进展。4、公司顺酐及
                                                                         等
                                                                                           衍生物一体化项目折旧情
                                                                                           况详细见《深交所互动易
                                                                                           http://irm.cninfo.com.cn/sse
                                                                                           ssgs/S002061/》
                                                               浙江江山化工股份有限公司 2014 年半年度报告全文
                                        第五节 重要事项一、公司治理情况公司严格按照《公司法》、《证券法》及《深圳证券交易所股票上市规则》等法律法规的要求,规范运作,建立了相互制衡、科学决策、协调运作的的法人治理结构,并积极结合公司实际情况及监管部门的最新要求,及时对规章制度进行修订和完善,以不断提高公司治理水平。公司严格按照法律、法规及制度的要求召集、召开股东大会,确保所有股东的平等地位; 公司全体董事诚实守信、勤勉尽责,能够按照相关法律、法规及规章制度的要求开展工作,认真出席董事会会议和股东大会,切实维护投资者的利益;公司监事能够认真履行职责,能够本着对股东负责的精神,对公司财务及董事、高级管理人员履行职责的合法合规性进行监督;公司能够严格按照法律、法规、公司章程及公司信息披露制度的规定,真实、准确、完整、及时地披露有关信息,增强公司运作的公开性和透明度。截至报告期末,公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。二、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、破产重整相关事项□ 适用 √ 不适用公司报告期未发生破产重整相关事项。五、资产交易事项1、收购资产情况□ 适用 √ 不适用公司报告期未收购资产。2、出售资产情况□ 适用 √ 不适用公司报告期未出售资产。
                                                                        浙江江山化工股份有限公司 2014 年半年度报告全文3、企业合并情况□ 适用 √ 不适用公司报告期未发生企业合并情况。六、公司股权激励的实施情况及其影响□ 适用 √ 不适用公司报告期无股权激励计划及其实施情况。七、重大关联交易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
                                         因无市场
                                         参考价,
                                         合同的定
                                         价采用成 江宁化工
                                         本加成定 向浙铁大
                                         价法,即 风提供的
                                         以生产成 循环水、
                               江宁化工 本加投资 脱盐水和
           公司与浙
                               向浙铁大 收益确定 仪表空气
           铁大风同
                               风提供的 交易价      (包含压                        双方根据
    宁波浙铁 受浙江省                                                                                         2014 年
                      向关联人 循环水、 格。生产 缩空气)。                         实际用量                          巨潮资讯
    大风化工 铁路投资                                                 2,037 100.00%               无          02 月 11
                      销售产品 脱盐水和 成本由变 的不含税                          按月结                            网
    有限公司 集团有限                                                                                         日
                               仪表空气 动成本、 单价分别                          算;
           公司实际
                               (包含压   固定成本 是 0.32 元
           控制。
                               缩空气)。 组成,投 /吨、
                                         资收益按 12.755 元
                                         照项目内 /吨、
                                         部收益率 0.1408 元
                                         13.91%和 /NM3。
                                         相关装置
                                         投入综合
                                         确定。
    宁波浙铁 公司与浙 向关联人 江宁化工 因无市场 浙铁大风                              双方根据               2014 年
                                                                                                                     巨潮资讯
    大风化工 铁大风同 采购原材 向浙铁大 参考价, 向江宁化             1,596 100.00% 实际用量 无               02 月 11
                                                                                                                     网
    有限公司 受浙江省 料           风采购蒸 合同的定 工提供蒸                          按月结                 日
                                                                       浙江江山化工股份有限公司 2014 年半年度报告全文
          铁路投资           汽冷凝     价以所在 汽冷凝水                         算;
          集团有限           水。       宁波石化 的不含税
          公司实际                      经济技术 单价为
          控制。                        开发区上 15 元/吨。
                                        网蒸汽标
                                        煤热值折
                                        算价格换
                                        算确定。
          公司与镇
          洋化工同                      根据双方
                             江宁化工              氢气含税                       双方根据
    宁波镇洋 受浙江省 向关联人              所在的经                                                       2014 年
                             从镇洋化              单价为                         实际用量                        巨潮资讯
    化工发展 铁路投资 采购原材              济开发区               6,080     36.00%              1.9 元/吨 03 月 28
                             工采购氢              1.9 元/                        按月结                          网
    有限公司 集团有限 料                    市场价格                                                       日
                             气。                  吨。                           算;
          公司实际                      确定。
          控制。
    合计                                         --        --      9,713      --         --         --          --         --
    大额销货退回的详细情况                  无
                                        2014 年 1 至 6 月份,向浙铁大风销售循环水 18,150,721.55m,销售收入为 580.82按类别对本期将发生的日常关联交易进
                                        万元;销售仪表空气/压缩空气 5,037,350.16Nm,销售收入为 70.93 万元;销售脱行总金额预计的,在报告期内的实际履
                                        盐水 41,199.16 吨,销售收入为 52.55 万元。合计金额 704.3 万元.采购冷凝水金额行情况(如有)
                                        为 0 万元。采购镇洋化工氢气 6,318,130Nm,采购金额为 1,026.02 万元。交易价格与市场参考价格差异较大的原
                                        无因(如适用)2、资产收购、出售发生的关联交易□ 适用 √ 不适用公司报告期未发生资产收购、出售的关联交易。3、共同对外投资的关联交易□ 适用 √ 不适用公司报告期未发生共同对外投资的关联交易。4、关联债权债务往来□ 适用 √ 不适用公司报告期不存在关联债权债务往来。5、其他重大关联交易□ 适用 √ 不适用公司报告期无其他重大关联交易。
                                                                          浙江江山化工股份有限公司 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
                                                                                                                   单位:万元
                                    公司对外担保情况(不包括对子公司的担保)
                     担保额度                实际发生日期
                                                                                                       是否履行 是否为关
    担保对象名称      相关公告    担保额度     (协议签署         实际担保金额    担保类型     担保期
                                                                                                            完毕   联方担保
                     披露日期                    日)
                    2008 年 09               2009 年 06 月                      连带责任保
    远兴江山                            30,000                              6,120                5年       是          否
                    月 11 日                 23 日                              证
                    2008 年 09               2010 年 07 月                      连带责任保
    远兴江山                            30,000                              1,785                4年       是          否
                    月 11 日                 12 日                              证
    报告期内审批的对外担保额度                                       报告期内对外担保实际发生
                                                             0                                                            0
    合计(A1)                                                       额合计(A2)
    报告期末已审批的对外担保额                                       报告期末实际对外担保余额
                                                     30,000                                                               0
    度合计(A3)                                                     合计(A4)
                                                公司对子公司的担保情况
                     担保额度                实际发生日期
                                                                                                       是否履行 是否为关
    担保对象名称      相关公告    担保额度     (协议签署         实际担保金额    担保类型     担保期
                                                                                                            完毕   联方担保
                     披露日期                    日)
                    2012 年 01               2013 年 02 月                      连带责任保
    浙铁江宁                            60,000                              2,000                1年       是          否
                    月 14 日                 05 日                              证
                                                  浙江江山化工股份有限公司 2014 年半年度报告全文
           2012 年 01            2013 年 04 月           连带责任保
    浙铁江宁                60,000                    500                 1年    是       否
           月 14 日              27 日                   证
           2012 年 01            2013 年 05 月           连带责任保
    浙铁江宁                60,000                    500                 1年    是       否
           月 14 日              21 日                   证
           2012 年 01            2013 年 06 月           连带责任保
    浙铁江宁                60,000                    500                 1年    是       否
           月 14 日              21 日                   证
           2012 年 01            2013 年 07 月           连带责任保
    浙铁江宁                60,000                    500                 1年    是       否
           月 14 日              18 日                   证
           2012 年 01            2013 年 09 月           连带责任保
    浙铁江宁                60,000                    500                 1年    是       否
           月 14 日              10 日                   证
           2012 年 01            2013 年 09 月           连带责任保
    浙铁江宁                60,000                    500                 1年    是       否
           月 14 日              18 日                   证
           2012 年 01            2013 年 10 月           连带责任保
    浙铁江宁                60,000                    500                 1年    是       否
           月 14 日              14 日                   证
           2012 年 01            2013 年 11 月           连带责任保
    浙铁江宁                60,000                   3,000                1年    否       否
           月 14 日              08 日                   证
           2012 年 01            2013 年 12 月           连带责任保
    浙铁江宁                60,000                   2,000                1年    是       否
           月 14 日              13 日                   证
           2012 年 01            2013 年 12 月           连带责任保
    浙铁江宁                60,000                    500                 1年    是       否
           月 14 日              13 日                   证
           2012 年 01            2013 年 12 月           连带责任保
    浙铁江宁                60,000                    500                 1年    是       否
           月 14 日              13 日                   证
           2012 年 01            2014 年 01 月           连带责任保
    浙铁江宁                60,000                   1,000                1年    否       否
           月 14 日              02 日                   证
           2012 年 01            2014 年 01 月           连带责任保
    浙铁江宁                60,000                   1,000                1年    否       否
           月 14 日              08 日                   证
           2012 年 01            2014 年 01 月           连带责任保
    浙铁江宁                60,000                   1,000                1年    否       否
           月 14 日              08 日                   证
           2012 年 01            2014 年 01 月           连带责任保
    浙铁江宁                60,000                   1,000                1年    否       否
           月 14 日              10 日                   证
           2012 年 01            2014 年 01 月           连带责任保
    浙铁江宁                60,000                   2,000                1年    否       否
           月 14 日              20 日                   证
           2012 年 01            2014 年 01 月           连带责任保
    浙铁江宁                60,000                   1,000                1年    否       否
           月 14 日              27 日                   证
           2012 年 01            2014 年 02 月           连带责任保
    浙铁江宁                60,000                   2,000                1年    否       否
           月 14 日              14 日                   证
           2012 年 01            2014 年 03 月           连带责任保
    浙铁江宁                60,000                   1,000                1年    否       否
           月 14 日              12 日                   证
                                                  浙江江山化工股份有限公司 2014 年半年度报告全文
           2012 年 01            2014 年 04 月           连带责任保
    浙铁江宁                60,000                    500                 1年      否     否
           月 14 日              25 日                   证
           2012 年 01            2014 年 05 月           连带责任保
    浙铁江宁                60,000                   2,000                1年      否     否
           月 14 日              13 日                   证
           2012 年 01            2014 年 05 月           连带责任保
    浙铁江宁                60,000                    500                 1年      否     否
           月 14 日              20 日                   证
           2012 年 01            2014 年 06 月           连带责任保
    浙铁江宁                60,000                    500                 1年      否     否
           月 14 日              06 日                   证
           2012 年 01            2014 年 06 月           连带责任保
    浙铁江宁                60,000                   1,000                1年      否     否
           月 14 日              10 日                   证
           2012 年 01            2014 年 06 月           连带责任保
    浙铁江宁                60,000                   1,000                1年      否     否
           月 14 日              12 日                   证
           2012 年 01            2012 年 08 月           连带责任保
    浙铁江宁                60,000                   2,000                5 年内   否     否
           月 14 日              28 日                   证
           2012 年 01            2012 年 08 月           连带责任保
    浙铁江宁                60,000                   3,000                6 年内   否     否
           月 14 日              31 日                   证
           2012 年 01            2012 年 10 月           连带责任保
    浙铁江宁                60,000                   2,000                5 年内   否     否
           月 14 日              25 日                   证
           2012 年 01            2012 年 10 月           连带责任保
    浙铁江宁                60,000                   5,000                3 年内   否     否
           月 14 日              31 日                   证
           2012 年 01            2012 年 11 月           连带责任保
    浙铁江宁                60,000                    500                 5 年内   否     否
           月 14 日              12 日                   证
           2012 年 01            2012 年 11 月           连带责任保
    浙铁江宁                60,000                   2,000                3 年内   否     否
           月 14 日              14 日                   证
           2012 年 01            2012 年 12 月           连带责任保
    浙铁江宁                60,000                   1,900                2 年内   是     否
           月 14 日              14 日                   证
           2012 年 01            2012 年 12 月           连带责任保
    浙铁江宁                60,000                   3,100                3 年内   否     否
           月 14 日              14 日                   证
           2012 年 01            2013 年 01 月           连带责任保
    浙铁江宁                60,000                    300                 5 年内   否     否
           月 14 日              18 日                   证
           2012 年 01            2013 年 01 月           连带责任保
    浙铁江宁                60,000                   1,300                3 年内   否     否
           月 14 日              18 日                   证
           2012 年 01            2013 年 04 月           连带责任保
    浙铁江宁                60,000                   2,500                5 年内   否     否
           月 14 日              15 日                   证
           2012 年 01            2013 年 04 月           连带责任保
    浙铁江宁                60,000                    600                 5 年内   否     否
           月 14 日              26 日                   证
           2012 年 01            2013 年 05 月           连带责任保
    浙铁江宁                60,000                   1,000                5 年内   否     否
           月 14 日              17 日                   证
                                                                           浙江江山化工股份有限公司 2014 年半年度报告全文
                    2012 年 01               2014 年 06 月                       连带责任保
    浙铁江宁                            60,000                               7,000                4 年内   否        否
                    月 14 日                 19 日                               证
                    2012 年 01               2014 年 01 月                       连带责任保
    浙铁江宁                            60,000                               1,000                4 年内   否        否
                    月 14 日                 27 日                               证
                    2012 年 01               2014 年 06 月                       连带责任保
    浙铁江宁                            60,000                                 500                4 年内   否        否
                    月 14 日                 19 日                               证
                    2012 年 01               2014 年 06 月                       连带责任保
    浙铁江宁                            60,000                                 500                4 年内   否        否
                    月 14 日                 26 日                               证
    报告期内审批对子公司担保额                                       报告期内对子公司担保实际
                                                             0                                                        24,500
    度合计(B1)                                                     发生额合计(B2)
    报告期末已审批的对子公司担                                       报告期末对子公司实际担保
                                                     60,000                                                           50,800
    保额度合计(B3)                                                 余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                         报告期内担保实际发生额合
                                                             0                                                        24,500
    (A1+B1)                                                        计(A2+B2)
    报告期末已审批的担保额度合                                       报告期末实际担保余额合计
                                                     90,000                                                           50,800
    计(A3+B3)                                                      (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                         44.19%其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                           0直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                                          0务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                                                     0
    上述三项担保金额合计(C+D+E)                                                                                             0
                                                                 截至 2014 年 6 月 30 日,公司为关联方和非关联方提供的债务
                                                                 担保余额为 50,800 万元,占公司期末净资产的 44%。截至 2014
    未到期担保可能承担连带清偿责任说明(如有)                       年 6 月 30 日,浙铁江宁资产总额 204,690 万元,负债总额
                                                                 135,514 万元,资产负债率 66.2%。公司为远兴江山的担保已
                                                                 履行完毕,期末担保余额为零。
    违反规定程序对外提供担保的说明(如有)                           无采用复合方式担保的具体情况说明截止2014年6月30日,江宁化工采用复合方式担保总发生额67,088万元,由本公司和浙江省铁路投资集团有限公司共同保证担保和宁波江宁公司土地抵押组成,其中本公司实际对江宁化工担保额度为23,300万元。3、其他重大合同√ 适用 □ 不适用
    合同订立 合同订立 合同签订 合同涉及 合同涉及 评估机构 评估基准               交易价格 是否关联          截至报告
                                                                    定价原则                   关联关系
    公司方名 对方名称     日期     资产的账 资产的评 名称(如 日(如有)         (万元) 交易              期末的执
                                                                           浙江江山化工股份有限公司 2014 年半年度报告全文
    称                        面价值    估价值         有)                                                          行情况
                              (万元) (万元)
                              (如有) (如有)
                                                                           以液化气
    镇海炼化                                                                   国内市场
    碧辟(宁            2013 年                                                价格为基
    波)液化 镇海碧辟 05 月 22                         无                      础,兼顾              否        无        执行中
    气有限公            日                                                     液化气国
    司                                                                         际市场价
                                                                           格。
                                                                           同期镇海
                                                                           炼化生产
    中国石油                                                                   的液化气
    化工股份            2013 年                                                供应给江
    有限公司 镇海炼化 05 月 22                         无                      宁化工的              否        无        执行中
    镇海炼化            日                                                     价格基本
    分公司                                                                     一致。其
                                                                           中 C2 另
                                                                           议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资产重组时所作承诺
                                                           避免同业竞争
                                                                             2012 年 02 月 15
                                        浙铁集团           与规范关联交                         长期有效        正在履行
                                                                             日
                                                           易
                                                           认购的股票限
    首次公开发行或再融资时所作承诺                             售期为自新增
                                                           股份上市之日      2013 年 02 月 25
                                        浙铁集团                                                三年            正在履行
                                                           起 36 个月,可 日
                                                           上市流通时间
                                                           为 2016 年 2 月
                                                                浙江江山化工股份有限公司 2014 年半年度报告全文
                                                   25 日。其他对公司中小股东所作承诺
    承诺是否及时履行                     是未完成履行的具体原因及下一步计划
                                     无(如有)十、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1、报告期内,根据公司2013年度股东大会决议,公司以总股本 348,661,321股为基数,向全体股东每10股派发现金股利人民币0.5元(含税),合计派发现金17,433,066.05元,尚未分配利润93,873,153.26元滚存至下一年度;同时,以资本公积金向全体股东每10股转增3股,共计转增104,598,396股,转增后公司总股本增至453,259,717股。本次权益分派股权登记日为2014年5月9日,除权除息日为:2014年5月12日。详细见2014年5月6日巨潮资讯网公司相关公告。2、2011年度非公开发行募投项目投资较大,建设期较长。2013年以来,受宏观经济和行业周期影响,募投项目产品BDO等的市场供求结构发行变化,相关产品的市场价格保持在相对较低水平。2014年3月募投项目达到预计可使用状态以来,上述情况未能得到改善。同时,受到行业周期影响,宁波石化工业区蒸汽需求降低,募投项目副产物在销售上也未能实现预期水平。因此,募投项目在达到预计可使用状态后,出现了亏损情形,没有达到预计经济效益。针对上述情况,公司拟调整产品组合。公司拟继续开展顺酐产品的生产,暂停BDO等产品的生产,筹划进行产品组合升级。同时,加强募投项目管理,优化原材料供应结构,提高副产物的综合利用,降本增效,以期改善募投项目经济效益。3、江山基地搬迁进展:2011年1月24日,江山市政府与公司就江山化工整体搬迁事项签署《会谈备忘录》。2012年11月,江山市委召开常委会,研究确定了高新技术园建设与江化公司整体搬迁工作推进实施计划。公司内部已完成公司搬迁建设方案论证工作;政府聘请相关中介对公司搬迁初步评估现场工作已结束;与政府的搬迁补偿谈判工作正在推进中,尚未就搬迁事宜签定协议。根据江高新办(2014)5号文件,公司搬迁将采取“先建后搬”的方式实施江化公司整体搬迁,力争到2016年上半年完成江化公司整体搬迁。由于整体搬迁事宜存在重大不确定性,公司董事会将密切关注搬迁进展情况,对涉及搬迁的重大事项及时履行信息披露义务。4、经2013年11月25日办公会议审议通过,公司投资500万元设立江化新材料公司。该公司已于2014年2月26日注册成立。具体详见2014年2月28日巨潮资讯网公司相关公告。5、经2014年4月1日办公会议审议通过,公司投资设立江化贸易公司,该公司已于2014年4月18日注册成立,注册资本1000万元。具体详见2014年4月23日巨潮资讯网公司相关公告。浙江江山化工股份有限公司 2014 年半年度报告全文
                                                                      浙江江山化工股份有限公司 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
                        138,691,3                                    41,607,39 -135,916,7 -94,309,32 44,382,00
    一、有限售条件股份                   39.87%           0          0                                                      9.79%
                                21                                           6           17           1           0
    1、国家持股                     0     0.00%           0          0           0           0            0           0     0.00%
                        34,140,00                                    10,242,00                10,242,00 44,382,00
    2、国有法人持股                       9.79%           0          0                       0                              9.79%
                                0                                            0                        0           0
                        104,551,3                                    31,365,39 -135,916,7 -104,551,3
    3、其他内资持股                      29.98%           0          0                                                0     0.00%
                                21                                           6           17           21
                        104,551,3                                    31,365,39 -135,916,7 -104,551,3
    其中:境内法人持股                   29.98%           0          0                                                0     0.00%
                                21                                           6           17           21
       境内自然人持股           0     0.00%           0          0           0           0            0           0     0.00%
    4、外资持股                     0     0.00%           0          0           0           0            0           0     0.00%
    其中:境外法人持股              0     0.00%           0          0           0           0            0           0     0.00%
       境外自然人持股           0     0.00%           0          0           0           0            0           0     0.00%
                        209,970,0                                    62,991,00 135,916,7 198,907,7 408,877,7
    二、无限售条件股份                   60.22%           0          0                                                     90.20%
                                00                                           0           17           17          17
                        209,970,0                                    62,991,00 135,916,7 198,907,7 408,877,7
    1、人民币普通股                      60.22%           0          0                                                     90.20%
                                00                                           0           17           17          17
    2、境内上市的外资股             0     0.00%           0          0           0           0            0           0     0.00%
    3、境外上市的外资股             0     0.00%           0          0           0           0            0           0     0.00%
    4、其他                         0     0.00%           0          0           0           0            0           0     0.00%
                        348,661,3                                    104,598,3                104,598,3 453,259,7
    三、股份总数                         100.00%          0          0                       0                             100.00%
                                21                                           96                       96          17股份变动的原因√ 适用 □ 不适用报告期内,公司实施了2013年度权益分派方案:以公司2013年12月31日的总股本348,661,321股为基数,向全体股东每10股派0.5元人名币现金(含税),同时,以资本公积金向全体股东每10股转增3股。方案实施后,公司总股本由348,661,321股增至453,259,717股。股份变动的批准情况
                                                                      浙江江山化工股份有限公司 2014 年半年度报告全文√ 适用 □ 不适用公司2013年度利润分配方案经2014年3月27日召开的六届三次董事会以及2014年4月21日召开的2013年度股东大会审议通过。股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响√ 适用 □ 不适用注:公司于2014年5月12日进行了权益分派,股本因公积金转增股本发生了变化,根据相关会计准则的规定上述表中已按最新股本调整并列报。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 □ 不适用报告期内,公司实施了2013年度权益分派方案。本次权益分派未改变股东结构。公司资产和负债未因资本公积转增股本而发生变动。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                              29,635                                                         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
    浙江省铁路投资                                     136,958 316057     44,382, 92,576,
                    国有法人              30.22%
    集团有限公司                                          ,410 87            000      410新疆中乾景隆中
                                                   18,686, 578680              18,686,
    和股权投资合伙 境内非国有法人              4.12%                           0
                                                      803 3                       803企业(有限合伙)
    上海证大投资管                                     6,277,2 129227              6,277,2
                    境内非国有法人         1.38%                           0
    理有限公司                                             69 31                       69
                                                                      浙江江山化工股份有限公司 2014 年半年度报告全文
    江山市经济建设                                     5,409,3 124831              5,409,3
                 国有法人                  1.19%                           0
    发展公司                                               66 5                        66
    浙江省发展资产                                     5,346,9 123390              5,346,9
                 国有法人                  1.18%                           0
    经营有限公司                                           00 0                        00
                                                   1,436,1                     1,436,1
    刘佳             境内自然人                0.32%             344029        0
                                                       91                          91
                                                   1,397,5 139753              1,397,5
    马敏贤           境内自然人                0.31%                           0
                                                       32 2                        32
                                                   1,288,5                     1,288,5
    顾文跃           境内自然人                0.28%             437648        0
                                                       53                          53
                                                   1,210,4 121040              1,210,4
    李晓艳           境内自然人                0.27%                           0
                                                       07 7                        07兴业全球基金-兴业银行-兴全
                                                   1,171,7                     1,171,7
    定增 6 号分级特 境内非国有法人             0.26%             270396        0
                                                       17                          17定多客户资产管理计划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
                                  浙江省铁路投资集团有限公司与浙江省发展资产经营有限公司为一致行动人。说明
                                         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
    浙江省铁路投资集团有限公司                                                92,576,410 人民币普通股          92,576,410新疆中乾景隆中和股权投资合伙
                                                                          18,686,803 人民币普通股          18,686,803企业(有限合伙)
    上海证大投资管理有限公司                                                   6,277,269 人民币普通股           6,277,269
    江山市经济建设发展公司                                                     5,409,366 人民币普通股           5,409,366
    浙江省发展资产经营有限公司                                                 5,346,900 人民币普通股           5,346,900
    刘佳                                                                       1,436,191 人民币普通股           1,436,191
    马敏贤                                                                     1,397,532 人民币普通股           1,397,532
    顾文跃                                                                     1,288,553 人民币普通股           1,288,553
    李晓艳                                                                     1,210,407 人民币普通股           1,210,407兴业全球基金-兴业银行-兴全
    定增 6 号分级特定多客户资产管理                                            1,171,717 人民币普通股           1,171,717计划
                                                                浙江江山化工股份有限公司 2014 年半年度报告全文前 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
                                 浙江省铁路投资集团有限公司与浙江省发展资产经营有限公司为一致行动人。前 10 名股东之间关联关系或一致行动的说明前十大股东参与融资融券业务股
                                 无东情况说明(如有)(参见注 4)公司股东在报告期内是否进行约定购回交易□ 是 √ 否公司股东在报告期内未进行约定购回交易。三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用公司报告期控股股东未发生变更。实际控制人报告期内变更□ 适用 √ 不适用公司报告期实际控制人未发生变更。
                                          浙江江山化工股份有限公司 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
                                                              浙江江山化工股份有限公司 2014 年半年度报告全文
                      第八节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2013 年年报。二、公司董事、监事、高级管理人员变动情况□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期没有发生变动,具体可参见 2013 年年报。
                                                         浙江江山化工股份有限公司 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:浙江江山化工股份有限公司
                                                                                                单位:元
                  项目                   期末余额                              期初余额流动资产:
    货币资金                                       287,023,956.33                        235,270,161.63
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                       179,854,528.21                        309,015,962.36
    应收账款                                       146,853,367.66                         69,837,951.49
    预付款项                                        13,186,212.56                         22,589,791.20
    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                                       5,073,572.08                          8,280,130.52
    买入返售金融资产
    存货                                           186,946,008.58                        175,133,159.17
    一年内到期的非流动资产
    其他流动资产                                   110,709,720.22                         79,656,696.20
    流动资产合计                                        929,647,365.64                        899,783,852.57
                                浙江江山化工股份有限公司 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
    投资性房地产            3,620,803.32                          3,803,821.18
    固定资产             1,680,182,726.67                       233,245,870.96
    在建工程                1,949,690.03                      1,265,801,134.76
    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              306,674,994.37                        305,241,801.18
    开发支出
    商誉
    长期待摊费用
    递延所得税资产          3,408,829.76                          3,717,030.52
    其他非流动资产
    非流动资产合计           1,995,837,044.15                     1,811,809,658.60
    资产总计                 2,925,484,409.79                     2,711,593,511.17流动负债:
    短期借款              584,250,000.00                        464,795,500.52
    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               55,450,000.00                         15,450,000.00
    应付账款              284,186,848.33                        158,052,576.49
    预收款项               19,530,976.53                         15,206,023.60
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            6,076,773.20                         16,853,455.77
    应交税费                7,215,031.93                         11,899,056.23
                                          浙江江山化工股份有限公司 2014 年半年度报告全文
    应付利息                         4,553,886.49                          4,027,004.44
    应付股利
    其他应付款                      10,341,391.28                         10,516,007.70
    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         114,000,000.00                        112,000,000.00
    其他流动负债
    流动负债合计                       1,085,604,907.76                       808,799,624.75非流动负债:
    长期借款                       686,880,000.00                        659,880,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                   3,490,000.00                          3,760,000.00
    非流动负债合计                      690,370,000.00                        663,640,000.00
    负债合计                           1,775,974,907.76                     1,472,439,624.75所有者权益(或股东权益):
    实收资本(或股本)             453,259,717.00                        348,661,321.00
    资本公积                       548,448,872.77                        653,047,268.77
    减:库存股
    专项储备
    盈余公积                       126,139,077.34                        126,139,077.34
    一般风险准备
    未分配利润                      21,661,834.92                        111,306,219.31
    外币报表折算差额
    归属于母公司所有者权益合计         1,149,509,502.03                     1,239,153,886.42
    少数股东权益
    所有者权益(或股东权益)合计       1,149,509,502.03                     1,239,153,886.42负债和所有者权益(或股东权益)总
                                   2,925,484,409.79                     2,711,593,511.17计
                                                              浙江江山化工股份有限公司 2014 年半年度报告全文
    法定代表人:董星明                   主管会计工作负责人:雷逢辰                     会计机构负责人:管丽霞2、母公司资产负债表编制单位:浙江江山化工股份有限公司
                                                                                                     单位:元
                 项目                         期末余额                              期初余额流动资产:
    货币资金                                             209,725,357.36                        170,339,526.05
    交易性金融资产
    应收票据                                             161,747,026.23                        307,152,399.47
    应收账款                                             122,053,494.91                         81,351,759.19
    预付款项                                              12,050,607.58                         17,775,300.05
    应收利息                                                  75,000.00                             56,466.67
    应收股利
    其他应收款                                             1,771,304.46                          1,945,561.52
    存货                                                  94,970,590.84                        101,392,115.34
    一年内到期的非流动资产
    其他流动资产                                          48,215,059.15                         28,533,465.71
    流动资产合计                                             650,608,440.53                        708,546,594.00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                                         864,354,131.21                        861,354,131.21
    投资性房地产                                           3,620,803.32                          3,803,821.18
    固定资产                                             172,404,099.17                        187,785,344.34
    在建工程                                               1,949,690.03                          3,549,813.44
    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                                              59,697,027.07                         61,524,470.43
    开发支出
    商誉
                                    浙江江山化工股份有限公司 2014 年半年度报告全文
    长期待摊费用
    递延所得税资产              3,866,094.75                          4,158,382.60
    其他非流动资产
    非流动资产合计               1,105,891,845.55                     1,122,175,963.20
    资产总计                     1,756,500,286.08                     1,830,722,557.20流动负债:
    短期借款                  289,250,000.00                        304,795,500.52
    交易性金融负债
    应付票据                   15,450,000.00                         15,450,000.00
    应付账款                   51,318,308.26                         81,282,377.29
    预收款项                   15,286,869.78                         15,162,848.60
    应付职工薪酬                5,144,931.29                         11,005,004.97
    应交税费                    6,473,553.29                         11,524,931.61
    应付利息                    2,654,048.46                          2,265,223.71
    应付股利
    其他应付款                 10,777,556.09                          9,901,050.45
    一年内到期的非流动负债                                           22,000,000.00
    其他流动负债
    流动负债合计                  396,355,267.17                        473,386,937.15非流动负债:
    长期借款                   40,000,000.00                         40,000,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债              3,490,000.00                          3,760,000.00
    非流动负债合计                 43,490,000.00                         43,760,000.00
    负债合计                      439,845,267.17                        517,146,937.15所有者权益(或股东权益):
    实收资本(或股本)        453,259,717.00                        348,661,321.00
    资本公积                  549,707,065.77                        654,305,461.77
    减:库存股
    专项储备
                                                                浙江江山化工股份有限公司 2014 年半年度报告全文
    盈余公积                                             126,139,077.34                          126,139,077.34
    一般风险准备
    未分配利润                                           187,549,158.80                          184,469,759.94
    外币报表折算差额
    所有者权益(或股东权益)合计                             1,316,655,018.91                        1,313,575,620.05负债和所有者权益(或股东权益)总
                                                         1,756,500,286.08                        1,830,722,557.20计
    法定代表人:董星明                   主管会计工作负责人:雷逢辰                       会计机构负责人:管丽霞3、合并利润表编制单位:浙江江山化工股份有限公司
                                                                                                         单位:元
                  项目                        本期金额                                上期金额
    一、营业总收入                                           1,084,535,297.09                         698,141,356.64
    其中:营业收入                                      1,084,535,297.09                         698,141,356.64
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                           1,154,809,128.85                         673,624,142.74
    其中:营业成本                                      1,029,304,445.59                         598,327,625.34
           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                                   2,040,742.57                            2,800,165.61
           销售费用                                        21,270,446.32                           16,315,694.71
           管理费用                                        38,876,118.48                           37,561,514.66
           财务费用                                        33,842,245.39                           14,537,584.07
           资产减值损失                                    29,475,130.50                            4,081,558.35
    加:公允价值变动收益(损失以“-”号填列)
                                                                 浙江江山化工股份有限公司 2014 年半年度报告全文
            投资收益(损失以“-”号填列)
            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)                          -70,273,831.76                         24,517,213.90
       加:营业外收入                                         3,188,223.88                          4,866,484.23
       减:营业外支出                                         1,133,594.59                           886,984.41
            其中:非流动资产处置损失四、利润总额(亏损总额以“-”号填
                                                            -68,219,202.47                         28,496,713.72列)
       减:所得税费用                                         3,992,115.87                          5,902,679.50
    五、净利润(净亏损以“-”号填列)                          -72,211,318.34                         22,594,034.22
       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                           -72,211,318.34                         22,754,621.61
       少数股东损益                                                                                  -160,587.39
    六、每股收益:                                      --                                    --
       (一)基本每股收益                                            -0.159                               0.053
       (二)稀释每股收益                                            -0.159                               0.053七、其他综合收益
    八、综合收益总额                                            -72,211,318.34                         22,594,034.22
       归属于母公司所有者的综合收益
                                                            -72,211,318.34                         22,754,621.61总额
       归属于少数股东的综合收益总额                                                                  -160,587.39
    法定代表人:董星明                      主管会计工作负责人:雷逢辰                     会计机构负责人:管丽霞4、母公司利润表编制单位:浙江江山化工股份有限公司
                                                                                                        单位:元
                 项目                            本期金额                              上期金额
    一、营业收入                                                726,057,425.13                        684,298,346.74
       减:营业成本                                         639,280,189.21                        586,367,781.24
                                                                 浙江江山化工股份有限公司 2014 年半年度报告全文
           营业税金及附加                                     1,903,913.79                          2,707,846.70
           销售费用                                          17,930,566.21                         15,885,173.29
           管理费用                                          32,531,197.58                         34,217,179.36
           财务费用                                           9,590,594.37                         12,555,214.55
           资产减值损失                                       3,208,915.40                          3,359,412.27
       加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号填
                                                               906,339.39                            709,566.67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)                           22,518,387.96                         29,915,306.00
       加:营业外收入                                         2,843,038.54                          4,741,185.06
       减:营业外支出                                          872,758.63                            867,617.58
           其中:非流动资产处置损失三、利润总额(亏损总额以“-”号填
                                                             24,488,667.87                         33,788,873.48列)
       减:所得税费用                                         3,976,202.96                          5,841,395.57
    四、净利润(净亏损以“-”号填列)                           20,512,464.91                         27,947,477.91
    五、每股收益:                                      --                                    --
       (一)基本每股收益                                            0.045                                0.065
       (二)稀释每股收益                                            0.045                                0.065六、其他综合收益
    七、综合收益总额                                             20,512,464.91                         27,947,477.91
    法定代表人:董星明                      主管会计工作负责人:雷逢辰                     会计机构负责人:管丽霞5、合并现金流量表编制单位:浙江江山化工股份有限公司
                                                                                                        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                         642,712,330.59                        252,356,218.11
       客户存款和同业存放款项净增加额
       向中央银行借款净增加额
                                         浙江江山化工股份有限公司 2014 年半年度报告全文
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                   2,400,173.48
    收到其他与经营活动有关的现金     5,822,411.24                        32,647,695.51
    经营活动现金流入小计                650,934,915.31                       285,003,913.62
    购买商品、接受劳务支付的现金   479,048,169.55                       116,571,314.95
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                     47,648,577.49                        30,718,282.08金
    支付的各项税费                  23,883,192.25                        23,607,734.17
    支付其他与经营活动有关的现金    43,760,309.29                        46,941,894.70
    经营活动现金流出小计                594,340,248.58                       217,839,225.90
    经营活动产生的现金流量净额           56,594,666.73                        67,164,687.72二、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
    购建固定资产、无形资产和其他
                                     94,657,589.06                       506,434,823.84长期资产支付的现金
                                                                浙江江山化工股份有限公司 2014 年半年度报告全文
       投资支付的现金
       质押贷款净增加额
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金                        16,000,000.00
    投资活动现金流出小计                                      110,657,589.06                          506,434,823.84
    投资活动产生的现金流量净额                                -110,657,589.06                        -506,434,823.84三、筹资活动产生的现金流量:
       吸收投资收到的现金                                                                         632,082,532.55
       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                                 550,000,000.00                          431,210,736.28
       发行债券收到的现金
       收到其他与筹资活动有关的现金                                                                 5,000,000.00
    筹资活动现金流入小计                                      550,000,000.00                         1,068,293,268.83
       偿还债务支付的现金                                 401,545,500.52                          570,166,204.28
       分配股利、利润或偿付利息支付
                                                           58,187,146.96                           63,218,831.62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                                                                          0.00
    筹资活动现金流出小计                                      459,732,647.48                          633,385,035.90
    筹资活动产生的现金流量净额                                 90,267,352.52                          434,908,232.93四、汇率变动对现金及现金等价物的
                                                              800,211.78                             -802,996.53影响
    五、现金及现金等价物净增加额                               37,004,641.97                            -5,164,899.72
       加:期初现金及现金等价物余额                       224,878,314.36                          251,660,897.89
    六、期末现金及现金等价物余额                              261,882,956.33                          246,495,998.17
    法定代表人:董星明                    主管会计工作负责人:雷逢辰                      会计机构负责人:管丽霞6、母公司现金流量表编制单位:浙江江山化工股份有限公司
                                                                                                         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:
                                         浙江江山化工股份有限公司 2014 年半年度报告全文
    销售商品、提供劳务收到的现金   323,564,553.11                       247,505,279.66
    收到的税费返还                   2,400,173.48
    收到其他与经营活动有关的现金     6,430,879.82                        13,255,958.93
    经营活动现金流入小计                332,395,606.41                       260,761,238.59
    购买商品、接受劳务支付的现金   108,776,339.15                       116,501,870.00
    支付给职工以及为职工支付的现
                                     37,933,461.20                        28,127,863.08金
    支付的各项税费                  21,542,786.16                        22,655,535.89
    支付其他与经营活动有关的现金    37,448,170.25                        40,695,849.43
    经营活动现金流出小计                205,700,756.76                       207,981,118.40
    经营活动产生的现金流量净额          126,694,849.65                        52,780,120.19二、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          887,806.06                           723,466.67
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金                                         40,000,000.00
    投资活动现金流入小计                   887,806.06                         40,723,466.67
    购建固定资产、无形资产和其他
                                      1,105,361.15                         3,455,662.20长期资产支付的现金
    投资支付的现金                   3,000,000.00                       632,354,131.21
    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    20,000,000.00                        28,000,000.00
    投资活动现金流出小计                 24,105,361.15                       663,809,793.41
    投资活动产生的现金流量净额          -23,217,555.09                      -623,086,326.74三、筹资活动产生的现金流量:
    吸收投资收到的现金                                                  632,082,532.55
    取得借款收到的现金             240,000,000.00                       199,410,736.28
    发行债券收到的现金
    收到其他与筹资活动有关的现金                                          5,000,000.00
    筹资活动现金流入小计                240,000,000.00                       836,493,268.83
    偿还债务支付的现金             277,545,500.52                       261,166,204.28
                                                                     浙江江山化工股份有限公司 2014 年半年度报告全文
       分配股利、利润或偿付利息支付
                                                              26,096,097.75                                 34,894,210.92的现金
       支付其他与筹资活动有关的现金                                      0.00                                        0.00
    筹资活动现金流出小计                                         303,641,598.27                              296,060,415.20
    筹资活动产生的现金流量净额                                    -63,641,598.27                             540,432,853.63四、汇率变动对现金及现金等价物的
                                                                 800,982.29                                   -802,996.53影响
    五、现金及现金等价物净增加额                                  40,636,678.58                                 -30,676,349.45
       加:期初现金及现金等价物余额                          169,088,678.78                              172,166,597.59
    六、期末现金及现金等价物余额                                 209,725,357.36                              141,490,248.14
    法定代表人:董星明                         主管会计工作负责人:雷逢辰                          会计机构负责人:管丽霞7、合并所有者权益变动表编制单位:浙江江山化工股份有限公司本期金额
                                                                                                                  单位:元
                                                                     本期金额
                                                  归属于母公司所有者权益
             项目                                                                                   少数股东 所有者权
                             实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                          其他    权益        益合计
                                         积      股     备      积       险准备    利润
                             股本)
                             348,661 653,047,                 126,139             111,306,                      1,239,153,一、上年年末余额
                              ,321.00   268.77                 ,077.34             219.31                          886.42
       加:会计政策变更
           前期差错更正
           其他
                             348,661 653,047,                 126,139             111,306,                      1,239,153,二、本年年初余额
                              ,321.00   268.77                 ,077.34             219.31                          886.42
    三、本期增减变动金额(减少 104,598 -104,59                                        -89,644,                     -89,644,38
    以“-”号填列)              ,396.00 8,396.00                                     384.39                            4.39
                                                                                  -72,211,                      -72,211,31(一)净利润
                                                                                   318.34                            8.34(二)其他综合收益
                                                                                  -72,211,                      -72,211,31上述(一)和(二)小计
                                                                                   318.34                            8.34(三)所有者投入和减少资本
                                                                       浙江江山化工股份有限公司 2014 年半年度报告全文1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                   -17,433,                     -17,433,06(四)利润分配
                                                                                    066.05                           6.051.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配
                                                                                   -17,433,                     -17,433,064.其他
                                                                                    066.05                           6.05
                            104,598 -104,59(五)所有者权益内部结转
                            ,396.00 8,396.001.资本公积转增资本(或股 104,598 -104,59
    本)                        ,396.00 8,396.002.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
                                                    4,318,14                                                    4,318,145.1.本期提取
                                                        5.33                                                           33
                                                    4,318,14                                                    4,318,145.2.本期使用
                                                        5.33                                                           33(七)其他
                            453,259 548,448,                    126,139            21,661,8                     1,149,509,四、本期期末余额
                            ,717.00   872.77                    ,077.34              34.92                         502.03上年金额
                                                                                                                  单位:元
                                                                       上年金额
                                                归属于母公司所有者权益
             项目           实收资                                                                   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)
                            139,980 230,904,        242,948. 118,032,              113,446,          -1,097,47 601,508,90一、上年年末余额
                            ,000.00   250.22               15    594.76             582.59               2.87        2.85
                                                                   浙江江山化工股份有限公司 2014 年半年度报告全文
       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
                                139,980 230,904,    242,948. 118,032,        113,446,        -1,097,47 601,508,90二、本年年初余额
                                 ,000.00   250.22        15    594.76          582.59             2.87         2.85
    三、本期增减变动金额(减少 208,681 422,143,         -242,94 8,106,4          -2,140,3        1,097,472 637,644,98
    以“-”号填列)                 ,321.00   018.55       8.15    82.58           63.28              .87         3.57
                                                                             29,210,2        -160,720. 29,049,487(一)净利润
                                                                                07.40              13           .27(二)其他综合收益
                                                                             29,210,2        -160,720. 29,049,487上述(一)和(二)小计
                                                                                07.40              13           .27
                                 92,460, 539,621,                                                        632,082,53(三)所有者投入和减少资本
                                 881.00    651.55                                                              2.55
                                 92,460, 539,621,                                                        632,082,531.所有者投入资本
                                 881.00    651.55                                                              2.552.股份支付计入所有者权益的金额3.其他
                                                               8,106,4       -31,350,                    -23,244,08(四)利润分配
                                                                82.58          570.68                          8.10
                                                               8,106,4       -8,106,41.提取盈余公积
                                                                82.58           82.582.提取一般风险准备3.对所有者(或股东)的分配
                                                                             -23,244,                    -23,244,084.其他
                                                                               088.10                          8.10
                                116,220, -116,22(五)所有者权益内部结转
                                 440.00 0,440.001.资本公积转增资本(或股 116,220, -116,22
    本)                             440.00 0,440.002.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
                                                                          浙江江山化工股份有限公司 2014 年半年度报告全文
                                                           -242,94                                                        -242,948.1(六)专项储备
                                                               8.15                                                                 5
                                                           8,983,65                                                       8,983,652.1.本期提取
                                                               2.29                                                              29
                                                           9,226,60                                                       9,226,600.2.本期使用
                                                               0.44                                                              44
                                        -1,258,1                                                            1,258,193(七)其他
                                          93.00                                                                     .00
                             348,661 653,047,                         126,139         111,306,                            1,239,153,四、本期期末余额
                              ,321.00    268.77                       ,077.34          219.31                                886.42
    法定代表人:董星明                          主管会计工作负责人:雷逢辰                                  会计机构负责人:管丽霞8、母公司所有者权益变动表编制单位:浙江江山化工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
                              348,661,32 654,305,46                             126,139,07                 184,469,75 1,313,575,一、上年年末余额
                                    1.00            1.77                              7.34                         9.94      620.05
    加:会计政策变更
           前期差错更正
           其他
                              348,661,32 654,305,46                             126,139,07                 184,469,75 1,313,575,二、本年年初余额
                                    1.00            1.77                              7.34                         9.94      620.05
    三、本期增减变动金额(减少 104,598,39 -104,598,3                                                           3,079,398. 3,079,398.
    以“-”号填列)                    6.00           96.00                                                            86           86
                                                                                                           20,512,464 20,512,464(一)净利润
                                                                                                                    .91          .91(二)其他综合收益
                                                                                                           20,512,464 20,512,464上述(一)和(二)小计
                                                                                                                    .91          .91(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的
                                                                    浙江江山化工股份有限公司 2014 年半年度报告全文金额3.其他
                                                                                                   -17,433,06 -17,433,06(四)利润分配
                                                                                                        6.05           6.051.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配
                                                                                                   -17,433,06 -17,433,064.其他
                                                                                                        6.05           6.05
                              104,598,39 -104,598,3(五)所有者权益内部结转
                                     6.00       96.00
                             104,598,39 -104,598,31.资本公积转增资本(或股本)
                                   6.00      96.002.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
                                                                3,845,833.                                        3,845,833.1.本期提取
                                                                       46                                                46
                                                                3,845,833.                                        3,845,833.2.本期使用
                                                                       46                                                46(七)其他
                              453,259,71 549,707,06                          126,139,07           187,549,15 1,316,655,四、本期期末余额
                                     7.00        5.77                              7.34                 8.80         018.91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
                                139,980,00 230,904,25                        118,032,59           175,287,91 664,204,76一、上年年末余额
                                      0.00        0.22                             4.76                    7.71        2.69
       加:会计政策变更
           前期差错更正
           其他
                                139,980,00 230,904,25                        118,032,59           175,287,91 664,204,76二、本年年初余额
                                      0.00        0.22                             4.76                    7.71        2.69
    三、本期增减变动金额(减少以 208,681,32 423,401,21                           8,106,482.            9,181,842. 649,370,85
                                                                   浙江江山化工股份有限公司 2014 年半年度报告全文
    “-”号填列)                      1.00        1.55                                58              23          7.36
                                                                                             40,532,412 40,532,412(一)净利润
                                                                                                    .91          .91(二)其他综合收益
                                                                                             40,532,412 40,532,412上述(一)和(二)小计
                                                                                                    .91          .91
                              92,460,881 539,621,65                                                       632,082,53(三)所有者投入和减少资本
                                     .00        1.55                                                            2.55
                              92,460,881 539,621,65                                                       632,082,531.所有者投入资本
                                     .00        1.55                                                            2.552.股份支付计入所有者权益的金额3.其他
                                                                             8,106,482.      -31,350,57 -23,244,08(四)利润分配
                                                                                    58             0.68         8.10
                                                                             8,106,482.     -8,106,482.1.提取盈余公积
                                                                                    58              582.提取一般风险准备
                                                                                             -23,244,08 -23,244,083.对所有者(或股东)的分配
                                                                                                   8.10         8.104.其他
                              116,220,44 -116,220,4(五)所有者权益内部结转
                                    0.00       40.00
                             116,220,44 -116,220,41.资本公积转增资本(或股本)
                                   0.00      40.002.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
                                                               7,881,337.                                 7,881,337.1.本期提取
                                                                        50                                       50
                                                               7,881,337.                                 7,881,337.2.本期使用
                                                                        50                                       50(七)其他
                              348,661,32 654,305,46                          126,139,07      184,469,75 1,313,575,四、本期期末余额
                                    1.00        1.77                               7.34            9.94      620.05
    法定代表人:董星明                         主管会计工作负责人:雷逢辰                     会计机构负责人:管丽霞
                                                                   浙江江山化工股份有限公司 2014 年半年度报告全文三、公司基本情况
    浙江江山化工股份有限公司(以下简称公司或本公司)系经浙江省人民政府证券委员会浙证委[1998]119号文批准,在江山化工总厂整体改制的基础上,由浙江省经济建设投资公司、江山化工总厂、江山市经济建设发展公司、浙江国光啤酒集团有限公司、江山化工总厂职工持股协会和浙江省经济建设投资公司工会等 6 家 法 人 发 起 设 立 , 于 1998 年 11 月 23 日 在 浙 江 省 工 商 行 政 管 理 局 登 记 注 册 , 取 得 注 册 号 为330000000002425的《企业法人营业执照》,现有注册资本453,259,717元,股份总数453,259,717股(每股面值1元),其中有限售条件的股份44,382,000-股,无限售条件股份408,877,717股。公司股票已于2006年8月16日在深圳证券交易所挂牌交易。
    公司属化工行业,经营范围:许可经营项目:危险化学品的生产、储运(详见《危险化学品生产、储存批准证书》)。一般经营项目:化工产品的开发、生产和销售,压力容器的设计,化工及机械设备的设计、制造、销售、安装、技术服务;对外供热;经营进出口业务。(上述经营范围不含国家法律法规规定禁止、限制和许可经营的项目)。
    公司主要产品:二甲基甲酰胺、二甲基乙酰胺、环氧树脂、顺酐及其衍生物等。四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础本公司财务报表以持续经营为编制基础。2、遵循企业会计准则的声明
      本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成
      果和现金流量等有关信息。3、会计期间
    会计年度自公历1月1日起至12月31日止。4、记账本位币
    采用人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    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。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;资本公积不足冲减的,
                                                     浙江江山化工股份有限公司 2014 年半年度报告全文调整留存收益。(2)非同一控制下的企业合并
    公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;如果合并成本小于合并中取得的被购买方可辨认净资产公允价值份额,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。6、分步处置股权至丧失控制权相关的具体会计政策(1)“一揽子交易”的判断原则(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
    母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司及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,由母公司按照《企业会计准则第33号——合并财务报表》编制。(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
    列示于现金流量表中的现金是指库存现金以及可以随时用于支付的存款。现金等价物是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。9、外币业务和外币报表折算(1)外币业务
    外币交易在初始确认时,采用交易发生日的即期汇率折算为人民币金额。资产负债表日,外币货币性项目采用资产负债表日即期汇率折算,因汇率不同而产生的汇兑差额,除与购建符合资本化条件资产有关的外币专门借款本金及利息的汇兑差额外,计入当期损益;以历史成本计量的外币非货币性项目仍采用交易发生日的即期汇率折算,不改变其人民币金额;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,差额计入当期损益或资本公积。
                                                              浙江江山化工股份有限公司 2014 年半年度报告全文(2)外币财务报表的折算
    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,其他项目采用交易发生日的即期汇率折算;利润表中的收入和费用项目,采用交易发生日的即期汇率/交易发生日即期汇率的近似汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。10、金融工具
    金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产)指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、可供出售金融资产。金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。(1)金融工具的分类
    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2) 与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;(3) 不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:1) 按照《企业会计准则第13号——或有事项》确定的金额;2) 初始确认金额扣除按照《企业会计准则第14号——收入》的原则确定的累积摊销额后的余额。金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方法处理:(1) 以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,将实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。(2) 可供出售金融资产的公允价值变动计入资本公积;持有期间按实际利率法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与账面价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。(2)金融工具的确认依据和计量方法
    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。
    公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益
                                                     浙江江山化工股份有限公司 2014 年半年度报告全文工具结算的衍生金融资产,按照成本计量。
    公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2) 与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;(3) 不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:1) 按照《企业会计准则第13号——或有事项》确定的金额;2) 初始确认金额扣除按照《企业会计准则第14号——收入》的原则确定的累积摊销额后的余额。
    金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方法处理:(1)以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,将实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。(2) 可供出售金融资产的公允价值变动计入资本公积;持有期间按实际利率法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与账面价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。(3)金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1)放弃了对该金融资产控制的,终止确认该金融资产;(2) 未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1) 所转移金融资产的账面价值;(2) 因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:(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之和。(4)金融负债终止确认条件
    当收取某项金融资产现金流量的合同权利已终止或该金融资产所有权上几乎所有的风险和报酬已转移时,终止确认该金融资产;当金融负债的现时义务全部或部分解除时,相应终止确认该金融负债或其一部分。(5)金融资产和金融负债公允价值的确定方法
    存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市场的金融资产或金融负债,采用估值技术(包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等)确定其公允价值;
                                                        浙江江山化工股份有限公司 2014 年半年度报告全文初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    (1) 资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,如有客观证据表明该金融资产发生减值的,计提减值准备。
    (2) 对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,可以单独进行减值测试,或包括在具有类似信用风险特征的金融资产组合中进行减值测试;单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。
    (3) 按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价值高于预计未来现金流量现值之间的差额确认减值损失。在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,将该权益工具投资或衍生金融资产的账面价值,高于按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失。可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,确认其减值损失,并将原直接计入所有者权益的公允价值累计损失一并转出计入减值损失。各类可供出售金融资产减值的各项认定标准
    1) 表明可供出售债务工具投资发生减值的客观证据包括:
    ① 债务人发生严重财务困难;
    ② 债务人违反了合同条款,如偿付利息或本金发生违约或逾期;
    ③ 公司出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
    ④ 债务人很可能倒闭或进行其他财务重组;
    ⑤ 因债务人发生重大财务困难,该债务工具无法在活跃市场继续交易;
    ⑥ 其他表明可供出售债务工具已经发生减值的情况。
    2) 表明可供出售权益工具投资发生减值的客观证据包括权益工具投资的公允价值发生严重或非暂时性下跌。本公司于资产负债表日对各项可供出售权益工具投资单独进行检查,若该权益工具投资于资产负债表日的公允价值低于其成本超过50%(含50%)或低于其成本持续时间超过12个月(含12个月)的,则表明其发生减值;若该权益工具投资于资产负债表日的公允价值低于其成本超过20%(含20%)但尚未达到50%的,或低于其成本持续时间超过6个月(含6个月)但未超过12个月的,本公司会综合考虑其他相关因素,诸如价格波动率等,判断该权益工具投资是否发生减值。
    上段所述“成本”按照可供出售权益工具投资的初始取得成本扣除已收回本金和已摊销金额确定;“公允价值”根据证券交易所期末收盘价确定,除非该项可供出售权益工具投资存在限售期。对于存在限售期的可供出售权益工具投资,采用如下方法确定公允价值:
    如果可供出售权益工具投资的初始取得成本高于在证券交易所上市交易的同一股票的市价,应采用在证券交易所上市交易的同一股票的市价作为估值日该股票的价值;
    如果可供出售权益工具投资的初始取得成本低于在证券交易所上市交易的同一股票的市价,应按以下公式确定该股票的价值:
    FV=C+(P-C)×(Dl-Dr)/Dl
    其中:
    FV为估值日该可供出售权益工具的公允价值;
    C为该可供出售权益工具的初始取得成本(因权益业务导致市场价格除权时,应于除权日对其初始取得
                                                                    浙江江山化工股份有限公司 2014 年半年度报告全文成本作相应调整);
    P为估值日在证券交易所上市交易的同一股票的市价;
    Dl为该可供出售权益工具限售期所含的交易所的交易天数;
    Dr为估值日剩余限售期,即估值日至限售期结束所含的交易所的交易天数(不含估值日当天)
    可供出售金融资产发生减值时,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予以转出并计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客观上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回并计入当期损益。对已确认减值损失的可供出售权益工具投资,期后公允价值上升直接计入所有者权益。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据11、应收款项坏账准备的确认标准和计提方法
    对预付款项和应收商业承兑汇票,以账龄为信用风险特征进行组合,根据账龄分析法计提坏账准备,具体方法见账龄分析法组合坏账准备的确认标准和计提方法。
    对于其他应收款项(包括应收银行承兑汇票、应收利息和长期应收款等),根据其未来现金流量现值低于其账面价值的差额计提坏账准备。(1)单项金额重大的应收款项坏账准备
                                                            单项金额 300 万元以上(含 300 万元)且占应收款项账面单项金额重大的判断依据或金额标准
                                                            余额 10%以上的款项
                                                            单独进行减值测试,根据其未来现金流量现值低于其账面单项金额重大并单项计提坏账准备的计提方法
                                                            价值的差额计提坏账准备。(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
    账龄分析法组合               账龄分析法                   相同账龄的应收款项具有类似信用风险特征组合中,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%                                          5.00%
    1-2 年                                                    15.00%                                         15.00%
    2-3 年                                                    35.00%                                         35.00%
    3 年以上                                                  100.00%                                        100.00%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用
                                                             浙江江山化工股份有限公司 2014 年半年度报告全文组合中,采用其他方法计提坏账准备的□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款
                                     应收款项的未来现金流量现值与以账龄为信用风险特征的应收款项组合的未来单项计提坏账准备的理由
                                     现金流量现值存在显著差异。
                                     单独进行减值测试,根据其未来现金流量现值低于其账面价值的差额计提坏账坏账准备的计提方法
                                     准备。12、存货(1)存货的分类
    存货包括在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。(2)发出存货的计价方法计价方法:加权平均法
    发出存货采用月末一次加权平均法。(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
    资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货成本高于可变现净值的差额计提存货跌价准备。直接用于出售的存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值;需要经过加工的存货,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;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。(4)存货的盘存制度盘存制度:永续盘存制(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法
                                                              浙江江山化工股份有限公司 2014 年半年度报告全文13、长期股权投资(1)投资成本的确定(1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或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其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份的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。 公司通过多次交易分步实现同一控制下企业合并形成的长期股权投资,在个别财务报表和合并财务报表中,将按持股比例享有在合并日被合并方所有者权益账面价值的份额作为初始投资成本。合并日之前所持被合并方的股权投资账面价值加上合并日新增投资成本,与长期股权投资初始投资成本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。 (2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值作为其初始投资成本。 公司通过多次交易分步实现非同一控制下企业合
    并形成的长期股权投资,区分个别财务报表和合并财务报表进行相关会计处理:       1) 在个别财务报表中,以购买日之前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,作为该项投资的初始投资成本;购买日之前持有的被购
    买方的股权涉及其他综合收益的,在处置该项投资时将与其相关的其他综合收益转入当期投资收益。         2) 在合并财务报表中,对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益;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。 (3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。(2)后续计量及损益确认
       对被投资单位能够实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照权益法进行调整;对不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对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。(3)确定对被投资单位具有共同控制、重大影响的依据
       按照合同约定,与被投资单位相关的重要财务和经营决策需要分享控制权的投资方一致同意的,认定为共同控制;对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定的,认定为重大影响。(4)减值测试方法及减值准备计提方法
       对子公司、联营企业及合营企业的投资,在资产负债表日有客观证据表明其发生减值的,按照账面价值高于可收回金额的差额计提相应的减值准备;对被投资单位不具有共同控制或重大影响、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,按照《企业会计准则第 22 号——金融工具确认和计量》的规定计提相应的减值准备。14、投资性房地产
    1.投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的建筑物。
    2.投资性房地产按照成本进行初始计量,采用成本模式进行后续计量,并采用与固定资产和无形资产相同的方法计提折旧或进行摊销。资产负债表日,有迹象表明投资性房地产发生减值的,按照账面价值高于可收回金额的差额计提相应的减值准备。
                                                              浙江江山化工股份有限公司 2014 年半年度报告全文15、固定资产(1)固定资产确认条件
      固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一个会计年度的有形资产。固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起采用年限平均法计提折旧。(2)融资租入固定资产的认定依据、计价方法符合下列一项或数项标准的,认定为融资租赁:(1) 在租赁期届满时,租赁资产的所有权转移给承租人;(2) 承租人有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人将会行使这种选择权;(3) 即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分[ 通常占租赁资产使用寿命的 75%以上(含 75%)];(4) 承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值[ 90%以上(含 90%)];出租人在租赁开始日的最低租赁收款额现值,几乎相当于租赁开始日租赁资产公允价值[ 90%以上(含 90%)];(5) 租赁资产性质特殊,如果不作较大改造,只有承租人才能使用。融资租入的固定资产,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入账,按自有固定资产的折旧政策计提折旧。(3)各类固定资产的折旧方法
            类别                 折旧年限(年)              残值率                      年折旧率
    房屋及建筑物                20-30                                      5.00% 4.75-3.17
    机器设备                    10                                         5.00% 9.50
    电子设备                    10-15                                      5.00% 9.50-6.33
    运输设备                    10                                         5.00% 9.50(4)固定资产的减值测试方法、减值准备计提方法
    资产负债表日,有迹象表明固定资产发生减值的,按照账面价值高于可收回金额的差额计提相应的减值准备。(5)其他说明16、在建工程(1)在建工程的类别
    在建工程同时满足经济利益很可能流入、成本能够可靠计量则予以确认。在建工程按建造该项资产达到预定可使用状态前所发生的实际成本计量。(2)在建工程结转为固定资产的标准和时点
      在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工决算的,先
                                                              浙江江山化工股份有限公司 2014 年半年度报告全文按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。(3)在建工程的减值测试方法、减值准备计提方法
    资产负债表日,有迹象表明在建工程发生减值的,按照账面价值高于可收回金额的差额计提相应的减值准备。17、借款费用(1)借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时确认为费用,计入当期损益。(2)借款费用资本化期间
    (1) 当借款费用同时满足下列条件时,开始资本化:1) 资产支出已经发生;2) 借款费用已经发生;3) 为使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。
    (2) 若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过3个月,暂停借款费用的资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。(3)暂停资本化期间
    当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。(4)借款费用资本化金额的计算方法
    为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包括按照实际利率法确定的折价或溢价的摊销),减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门借款的资产支出加权平均数乘以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。18、生物资产无
                                                              浙江江山化工股份有限公司 2014 年半年度报告全文19、油气资产无20、无形资产(1)无形资产的计价方法
    无形资产包括土地使用权、专利权及非专利技术等,按成本进行初始计量。(2)使用寿命有限的无形资产的使用寿命估计情况
    使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。具体年限如下:
             项目               预计使用寿命                                依据
    土地使用权               50
    专有技术                 3-10
    管理软件                 2-5(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
    使用寿命确定的无形资产,在资产负债表日有迹象表明发生减值的,按照账面价值高于可收回金额的差额计提相应的减值准备;使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。(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
    研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调查、研究活动的阶段。开发阶段:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。(6)内部研究开发项目支出的核算
    内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产: (1) 完成该无形资产以使其能够使用或出售在技术上具有可行性;(2) 具有完成该无形资产并使用或出售的意图;(3) 无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能证明其有用性;(4) 有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5)归属于该无形资产开发阶段的支出能够可靠地计量。
                                                               浙江江山化工股份有限公司 2014 年半年度报告全文21、长期待摊费用
    长期待摊费用按实际发生额入账,在受益期或规定的期限内分期平均摊销。如果长期待摊的费用项目不能使以后会计期间受益则将尚未摊销的该项目的摊余价值全部转入当期损益。22、附回购条件的资产转让无23、预计负债(1)预计负债的确认标准
    因对外提供担保、诉讼事项、产品质量保证、亏损合同等或有事项形成的义务成为公司承担的现时义务,履行该义务很可能导致经济利益流出公司,且该义务的金额能够可靠的计量时,公司将该项义务确认为预计负债。(2)预计负债的计量方法
    公司按照履行相关现时义务所需支出的最佳估计数对预计负债进行初始计量,并在资产负债表日对预计负债的账面价值进行复核。24、股份支付及权益工具(1)股份支付的种类
    包括以权益结算的股份支付和以现金结算的股份支付。(2)权益工具公允价值的确定方法存在活跃市场的,按照活跃市场中的报价确定。不存在活跃市场的,采用估值技术确定,包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等。(3)确认可行权权益工具最佳估计的依据根据最新取得的可行权职工数变动等后续信息进行估计。(4)实施、修改、终止股份支付计划的相关会计处理1)以权益结算的股份支付授予后立即可行权的换取职工服务的以权益结算的股份支付,在授予日按照权益工具的公允价值
                                                               浙江江山化工股份有限公司 2014 年半年度报告全文计入相关成本或费用,相应调整资本公积。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按权益工具授予日的公允价值,将当期取得的服务计入相关成本或费用,相应调整资本公积。换取其他方服务的权益结算的股份支付,如果其他方服务的公允价值能够可靠计量的,按照其他方服务在取得日的公允价值计量;如果其他方服务的公允价值不能可靠计量,但权益工具的公允价值能够可靠计量的,按照权益工具在服务取得日的公允价值计量,计入相关成本或费用,相应增加所有者权益。2) 以现金结算的股份支付授予后立即可行权的换取职工服务的以现金结算的股份支付,在授予日按公司承担负债的公允价值计入相关成本或费用,相应增加负债。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以现金结算的股份支付,在等待期内的每个资产负债表日,以对可行权情况的最佳估计为基础,按公司承担负债的公允价值,将当期取得的服务计入相关成本或费用和相应的负债。3) 修改、终止股份支付计划如果修改增加了所授予的权益工具的公允价值,公司按照权益工具公允价值的增加相应地确认取得服务的增加;如果修改增加了所授予的权益工具的数量,公司将增加的权益工具的公允价值相应地确认为取得服务的增加;如果公司按照有利于职工的方式修改可行权条件,公司在处理可行权条件时,考虑修改后的可行权条件。如果修改减少了授予的权益工具的公允价值,公司继续以权益工具在授予日的公允价值为基础,确认取得服务的金额,而不考虑权益工具公允价值的减少;如果修改减少了授予的权益工具的数量,公司将减少部分作为已授予的权益工具的取消来进行处理;如果以不利于职工的方式修改了可行权条件,在处理可行权条件时,不考虑修改后的可行权条件。如果公司在等待期内取消了所授予的权益工具或结算了所授予的权益工具(因未满足可行权条件而被取消的除外),则将取消或结算作为加速可行权处理,立即确认原本在剩余等待期内确认的金额。25、回购本公司股份
    因减少注册资本或奖励职工等原因收购本公司股份的,按实际支付的金额作为库存股处理,同时进行备查登记。如果回购的股份注销,则将按注销股票面值和注销股数计算的股票面值总额与实际回购所支付的金额之间的差额冲减资本公积,资本公积不足冲减的,冲减留存收益;如果将回购的股份奖励给本公司职工属于以权益结算的股份支付,于职工行权购买本公司股份收到价款时,转销交付职工的库存股成本和等待期内资本公积(其他资本公积)累计金额,同时,按照其差额调整资本公积(股本溢价)。26、收入(1)销售商品收入确认时间的具体判断标准
       销售商品收入在同时满足下列条件时予以确认: 1) 将商品所有权上的主要风险和报酬转移给购货方; 2) 公司不再保留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制; 3) 收入的金额能够可靠地计量; 4) 相关的经济利益很可能流入; 5) 相关的已发生或将发生的成本能够可靠地计量。(2)确认让渡资产使用权收入的依据
    让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利息收入按照他人使用本公司货币资金的时间和实际利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确定。(3)确认提供劳务收入的依据
    提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的
                                                                 浙江江山化工股份有限公司 2014 年半年度报告全文收入。(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已经发生的成本占估计总成本的比例确定提供劳务交易的完工进度。提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。27、政府补助(1)类型
          政府补助包括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
    政府补助为货币性资产的,按照收到或应收的金额计量;政府补助为非货币性资产的,按照公允价值计量,公允价值不能可靠取得的,按照名义金额计量。
    与资产相关的政府补助,确认为递延收益,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助,用于补偿以后期间的相关费用或损失的,确认为递延收益,在确认相关费用的期间,计入当期损益;用于补偿已发生的相关费用或损失的,直接计入当期损益。28、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
         1. 根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税基础的,该计税基础与其账面数之间的差额),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资
    产或递延所得税负债。          2. 确认递延所得税资产以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确
    认的递延所得税资产。          3. 资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额
    时,转回减记的金额。         4. 公司当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:(1) 企业合并;(2) 直接在所有者权益中确认的交易或者事项。(2)确认递延所得税负债的依据
          根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税基础的,该计税基础与其账面数之间的差额),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产
                                                               浙江江山化工股份有限公司 2014 年半年度报告全文或递延所得税负债。29、经营租赁、融资租赁(1)经营租赁会计处理
    公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益,发生的初始直接费用,直接计入当期损益。或有租金在实际发生时计入当期损益。
    公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费用,除金额较大的予以资本化并分期计入损益外,均直接计入当期损益。或有租金在实际发生时计入当期损益。(2)融资租赁会计处理
    公司为承租人时,在租赁期开始日,公司以租赁开始日租赁资产公允价值与最低租赁付款额现值中两者较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额为未确认融资费用,发生的初始直接费用,计入租赁资产价值。在租赁期各个期间,采用实际利率法计算确认当期的融资费用。公司为出租人时,在租赁期开始日,公司以租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。在租赁期各个期间,采用实际利率法计算确认当期的融资收入。(3)售后租回的会计处理无30、持有待售资产(1)持有待售资产确认标准
    公司将同时满足下列条件的非流动资产划分为持有待售资产:1.已经就处置该非流动资产作出决议;2.与受让方签订了不可撤销的转让协议;3.该项转让很可能在一年内完成。(2)持有待售资产的会计处理方法
    对于持有待售的固定资产,公司将该项资产的预计净残值调整为反映其公允价值减去处置费用后的金额(但不得超过该项资产符合持有待售条件时的原账面价值),原账面价值高于调整后预计净残值的差额,作为资产减值损失计入当期损益。符合持有待售条件的无形资产等其他非流动资产,按上述原则处理。31、资产证券化业务无32、套期会计套期包括公允价值套期/现金流量套期/境外经营净投资套期。
                                                   浙江江山化工股份有限公司 2014 年半年度报告全文33、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否无(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否无(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否无34、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否无(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否无(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 √ 否无35、其他主要会计政策、会计估计和财务报表编制方法无
                                                                  浙江江山化工股份有限公司 2014 年半年度报告全文五、税项1、公司主要税种和税率
                  税种                                 计税依据                             税率
    增值税                                  销售货物或提供应税劳务               13%、17%
    营业税                                  应纳税营业额                         5%
                                        从价计征的,按房产原值一次减除 30%
    房产税                                  后余值的 1.2%计缴;从租计征的,按 1.2%、12%
                                        租金收入的 12%计缴
    城市维护建设税                          应缴流转税税额                       7%、5%
    教育费附加                              应缴流转税税额                       3%
    地方教育附加                            应缴流转税税额                       2%、1%
    企业所得税                              应纳税所得额                         15%、25%各分公司、分厂执行的所得税税率
    本公司按15%的税率计缴,子公司江山江环化学工业有限公司(以下简称江环化学公司)、宁波浙铁江宁化工有限公司(以下简称宁波江宁公司)、浙江浙铁江化新材料有限公司(以下简称浙铁江化公司)、宁波浙铁江化贸易有限公司(以下简称浙铁江化贸易公司)按25%的税率计缴。2、税收优惠及批文
    根据浙江省科学技术厅、浙江省财政厅、浙江省国家税务局和浙江省地方税务局联合发布的《关于杭州新源电子研究所等1125家企业通过高新技术企业复审的通知》(浙科发高〔2011〕263号),本公司被认定为高新技术企业,并于 2011年 10月 14 日取得编号为 GF201133000043《高新技术企业证书》,认定有效期 3 年,根据《国家税务总局关于高新技术企业资格复审期间企业所得税预缴问题的公告》(国家税务总局公告 2011 年第4 号)的相关规定,本期在高新技术企业有效期内,企业所得税暂按 15%的税率预缴。3、其他说明无六、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
    子公司 子公司             业务性 注册资 经营范 期末实 实质上 持股比 表决权 是否合 少数股 少数股 从母公
                 注册地
    全称    类型              质     本     围    际投资 构成对       例     比例    并报表 东权益 东权益 司所有
                                                                          浙江江山化工股份有限公司 2014 年半年度报告全文
                                                         额      子公司                                 中用于 者权益
                                                                 净投资                                 冲减少 冲减子
                                                                 的其他                                 数股东 公司少
                                                                 项目余                                 损益的 数股东
                                                                   额                                    金额   分担的
                                                                                                                本期亏
                                                                                                                损超过
                                                                                                                少数股
                                                                                                                东在该
                                                                                                                子公司
                                                                                                                年初所
                                                                                                                有者权
                                                                                                                益中所
                                                                                                                享有份
                                                                                                                额后的
                                                                                                                 余额
                                              环氧树
    江环化            浙江江            50,000, 脂的生     36,000,            100.00   100.00
         子公司            制造业                                                           是
    学公司            山                000.00    产、储    000.00                %        %
                                              存
                                              化工产
                                              品的开
                                              发、生
                                              产、销
                                              售和技
                                              术服
                                              务;管
    宁波江 全资子 浙江宁                500,000            820,354            100.00   100.00
                           制造业             道供                                          是
    宁公司 公司       波                ,000.00            ,100.00                %        %
                                              热;自
                                              营和代
                                              理各
                                              类;货
                                              物及技
                                              术的进
                                              出口
                                              新材料
    浙铁江 全资子 浙江江                5,000,0            5,000,0            100.00   100.00
                           制造业             技术开                                        是
    化公司 公司       山                00.00                00.00                %        %
                                              发
                                              煤炭销
    浙铁江                                        售;矿
         全资子 浙江宁              10,000,            3,000,0            100.00   100.00
    化贸易                     制造业             产品、                                        是
         公司     波                000.00               00.00                %        %
    公司                                          建材、
                                              化工产
                                                                  浙江江山化工股份有限公司 2014 年半年度报告全文
                                       品、石
                                       油制品
                                       的批
                                       发;热
                                       力供
                                       应;贸
                                       易经纪
                                       与代
                                       理。通过设立或投资等方式取得的子公司的其他说明无(2)同一控制下企业合并取得的子公司
                                                                                                          单位: 元
                                                                                                           从母公
                                                                                                           司所有
                                                                                                           者权益
                                                                                                           冲减子
                                                                                                           公司少
                                                                                                           数股东
                                                         实质上                                  少数股
                                                                                                           分担的
                                                         构成对                                  东权益
                                                                                                           本期亏
                                                期末实 子公司                                    中用于
    子公司 子公司            业务性 注册资 经营范                     持股比 表决权 是否合 少数股              损超过
                注册地                          际投资 净投资                                    冲减少
    全称    类型             质      本     围                        例     比例   并报表 东权益             少数股
                                                  额     的其他                                  数股东
                                                                                                           东在该
                                                         项目余                                  损益的
                                                                                                           子公司
                                                           额                                    金额
                                                                                                           年初所
                                                                                                           有者权
                                                                                                           益中所
                                                                                                           享有份
                                                                                                           额后的
                                                                                                            余额通过同一控制下企业合并取得的子公司的其他说明无(3)非同一控制下企业合并取得的子公司
                                                                                                          单位: 元
                                                         实质上                                  少数股 从母公
                                                期末实
    子公司 子公司            业务性 注册资 经营范            构成对 持股比 表决权 是否合 少数股 东权益 司所有
                注册地                          际投资
    全称    类型             质      本     围              子公司    例     比例   并报表 东权益 中用于 者权益
                                                  额
                                                         净投资                                  冲减少 冲减子
                                                               浙江江山化工股份有限公司 2014 年半年度报告全文
                                                     的其他                                  数股东 公司少
                                                     项目余                                  损益的 数股东
                                                       额                                     金额    分担的
                                                                                                      本期亏
                                                                                                      损超过
                                                                                                      少数股
                                                                                                      东在该
                                                                                                      子公司
                                                                                                      年初所
                                                                                                      有者权
                                                                                                      益中所
                                                                                                      享有份
                                                                                                      额后的
                                                                                                         余额通过非同一控制下企业合并取得的子公司的其他说明无2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
                                                                                                     单位: 元
             名称               与公司主要业务往来            在合并报表内确认的主要资产、负债期末余额特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明无3、合并范围发生变更的说明合并报表范围发生变更说明
    2014年4月,本公司出资设立浙铁江化贸易公司,该公司注册资本1000万元,均系本公司货币资金出资。该公司于2014年4月18日办妥工商登记手续,并取得注册号为330021100012893的《企业法人营业执照》。截止本报告期末,公司实际出资300万元,拥有对其的实质控制权,将其纳入合并财务报表范围。√ 适用 □ 不适用与上年相比本年(期)新增合并单位 1 家,原因为公司于2014年4月出资设立浙铁江化贸易公司,出资比例100%,本报告期内实际出资30%,拥有实质控制权。与上年相比本年(期)减少合并单位 0 家,原因为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
                                                                   浙江江山化工股份有限公司 2014 年半年度报告全文
                       名称                               期末净资产                        本期净利润本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                         单位: 元
                       名称                               处置日净资产                 年初至处置日净利润新纳入合并范围的主体和不再纳入合并范围的主体的其他说明无5、报告期内发生的同一控制下企业合并
                                                                                                         单位: 元
                       属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
      被合并方
                       业合并的判断依据        制人          并日的收入          的净利润      的经营活动现金流同一控制下企业合并的其他说明无6、报告期内发生的非同一控制下企业合并
                                                                                                         单位: 元
            被合并方                          商誉金额                              商誉计算方法非同一控制下企业合并的其他说明无是否存在通过多次交易分步实现企业合并且在本报告期取得控制权的情形□ 适用 √ 不适用7、报告期内出售丧失控制权的股权而减少子公司
                    子公司名称                            出售日                        损益确认方法出售丧失控制权的股权而减少的子公司的其他说明无是否存在通过多次交易分步处置对子公司投资且至本报告期丧失控制权的情形□ 适用 √ 不适用8、报告期内发生的反向购买
                                                                                      合并中确认的商誉或计入当
           借壳方                判断构成反向购买的依据     合并成本的确定方法
                                                                                         期的损益的计算方法反向购买的其他说明无
                                                                          浙江江山化工股份有限公司 2014 年半年度报告全文9、本报告期发生的吸收合并
                                                                                                                    单位: 元
                 吸收合并的类型                           并入的主要资产                           并入的主要负债
             同一控制下吸收合并                        项目                金额                项目             金额
           非同一控制下吸收合并                        项目                金额                项目             金额吸收合并的其他说明无10、境外经营实体主要报表项目的折算汇率无七、合并财务报表主要项目注释1、货币资金
                                                                                                                    单位: 元
                                              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:                             --            --                  5,207.07         --            --               16,921.40
    人民币                            --            --                  5,207.07         --            --               16,921.40
    银行存款:                        --            --            261,877,749.26         --            --        224,861,392.96
    人民币                            --            --            209,422,181.55         --            --        191,760,075.91
    美元                         8,520,937.35 6.1528               52,427,623.33      5,424,607.99 6.0969         33,073,292.45
    港币                                   0.03 0.7938                      0.02              0.03 0.7862                    0.02
    欧元                               3,328.85 8.3946                 27,944.36          3,328.77 8.4189               28,024.58
    其他货币资金:                    --            --             25,141,000.00         --            --         10,391,847.27
    人民币                            --            --             25,141,000.00         --            --         10,391,847.27
    合计                              --            --            287,023,956.33         --            --        235,270,161.63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,其他货币资金包括信用证保证金13,141,000元,承兑汇票保证金12,000,000元。2、交易性金融资产(1)交易性金融资产
                                                                                                                    单位: 元
                                                                     浙江江山化工股份有限公司 2014 年半年度报告全文
                      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                                                       179,854,528.21                            308,855,184.36
    商业承兑汇票                                                                                                    160,778.00
    合计                                                               179,854,528.21                            309,015,962.36(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
    浙江华大树脂有限公司 2014 年 03 月 27 日     2014 年 09 月 27 日                    8,000,000.00
    上海汇得化工有限公司 2014 年 06 月 11 日     2014 年 12 月 11 日                    5,000,000.00
    上海汇得化工有限公司 2014 年 05 月 09 日     2014 年 11 月 09 日                    5,000,000.00
    浙江华大树脂有限公司 2014 年 05 月 29 日     2014 年 11 月 29 日                    4,000,000.00
    淮南市隆祥建筑设备租 2014 年 05 月 26 日     2014 年 11 月 26 日                    3,900,000.00
                                                                            浙江江山化工股份有限公司 2014 年半年度报告全文赁有限公司
    合计                                --                           --                      25,900,000.00            --说明无已贴现或质押的商业承兑票据的说明无4、应收股利
                                                                                                                       单位: 元
                                                                                                              相关款项是否发
       项目            期初数             本期增加            本期减少          期末数        未收回的原因
                                                                                                                   生减值
    其中:                      --               --                  --               --                --                 --
    其中:                      --               --                  --               --                --                 --说明无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)应收利息的说明无6、应收账款(1)应收账款按种类披露
                                                                                                                       单位: 元
                                                  期末数                                          期初数
          种类
                                 账面余额                     坏账准备             账面余额                  坏账准备
                                                                                 浙江江山化工股份有限公司 2014 年半年度报告全文
                            金额           比例          金额             比例         金额          比例            金额        比例按组合计提坏账准备的应收账款
                         155,379,28                   8,525,917.4                    73,786,54
    账龄分析法组合                             100.00%                          5.50%                    100.00% 3,948,596.87             5.35%
                                  5.15                          9                         8.36
                         155,379,28                   8,525,917.4                    73,786,54
    组合小计                                   100.00%                          5.50%                    100.00% 3,948,596.87             5.35%
                                  5.15                          9                         8.36
                         155,379,28                   8,525,917.4                    73,786,54
    合计                                        --                             --                          --      3,948,596.87          --
                                  5.15                          9                         8.36应收账款种类的说明
       账龄分析法组合的应收账款经单独测试后未见减值迹象,故按照相同账龄应收款项组合,确定其计提比例1年以内的为5%,1-2年为15%,2-3年为35%,3年以上的为100%。期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                单位: 元
                                            期末数                                                            期初数
        账龄                    账面余额                                                           账面余额
                                                             坏账准备                                                       坏账准备
                         金额               比例                                           金额                比例1 年以内
    其中:                     --                    --                 --                        --                --              --
    1 年以内小计           149,128,101.20        95.98%             7,456,405.05             72,904,278.37         98.80%         3,645,213.92
    1至2年                   6,001,946.14            3.86%               900,291.92               564,817.63        0.77%           84,722.64
    2至3年                     123,103.53            0.08%                   43,086.24            151,987.76        0.21%           53,195.71
    3 年以上                   126,134.28            0.08%               126,134.28               165,464.60        0.22%          165,464.60
    合计                   155,379,285.15            --             8,525,917.49             73,786,548.36          --            3,948,596.87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
                                                                                浙江江山化工股份有限公司 2014 年半年度报告全文
                                                                                    转回或收回前累计已计
        应收账款内容              转回或收回原因       确定原坏账准备的依据                                    转回或收回金额
                                                                                       提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                              单位: 元
       应收账款内容                  账面余额                   坏账金额                 计提比例                      理由单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明
       公司将账龄3年以上,公司与该客户业务往来很少或已经无业务往来的款项作为单项金额不重大但按信用风险特征组
       合(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
                                                                                                                          生北京中新泰合电子
                       应收货款             2014 年 06 月 09 日                 50,000.00 无法收回             否材料科技有限公司
    合计                            --                     --                       50,000.00            --                   --应收账款核销说明无(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                              单位: 元
                                                            期末数                                        期初数
                单位名称
                                            账面余额                 计提坏账金额             账面余额              计提坏账金额(5)应收账款中金额前五名单位情况
                                                                                                                              单位: 元
            单位名称            与本公司关系                         金额                     年限          占应收账款总额的比例DU PONT TRADING
                            非关联方                                 17,066,815.44 1 年以内                                    10.98%(SHANGHAI)宁波浙铁大风化工有限
                            关联方                                    8,240,292.54 1 年以内                                     5.30%公司蝶理(中国)商业有限
                            非关联方                                  6,306,960.00 1 年以内                                     4.06%公司中国石油化工股份有限
                            非关联方                                  4,645,290.91 1 年以内                                     2.99%公司镇海炼化分公司
                                                                                 浙江江山化工股份有限公司 2014 年半年度报告全文SAMSUNG FINE
                           非关联方                                  4,627,921.99 1 年以内                                           2.98%CHEMICALS CO
    合计                                   --                           40,887,280.88                  --                                26.31%(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
    宁波浙铁大风化工有限公司 关联方                                                            8,240,292.54                              5.30%
    合计                                                --                                     8,240,292.54                              5.30%(7)终止确认的应收款项情况
                                                                                                                                   单位: 元
                  项目                                   终止确认金额                           与终止确认相关的利得或损失(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                                   单位: 元
                         项目                                                                 期末数资产:负债:7、其他应收款(1)其他应收款按种类披露
                                                                                                                                   单位: 元
                                                    期末数                                                     期初数
           种类                   账面余额                     坏账准备                    账面余额                       坏账准备
                                金额          比例           金额       比例          金额              比例            金额         比例按组合计提坏账准备的其他应收款
                                                                                  10,367,611.1
    账龄分析法组合             5,762,653.61 100.00%          689,081.53     11.95%                          100.00%     2,087,480.61     20.13%
                                                                                               3
                                                                                  10,367,611.1
    组合小计                   5,762,653.61 100.00%          689,081.53     11.95%                          100.00%     2,087,480.61     20.13%
                                                                                               3
                                                                                  10,367,611.1
    合计                       5,762,653.61        --        689,081.53       --                             --         2,087,480.61      --
                                                                                               3其他应收款种类的说明
                                                                     浙江江山化工股份有限公司 2014 年半年度报告全文
       账龄分析法组合的其他应收款经单独测试后未见减值迹象,故按照相同账龄其他应收款组合,确定其计提比例1年以内 的为5%,1-2年为15%,2-3年为35%,3年以上的为100%。期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                 单位: 元
                                           期末数                                           期初数
           账龄                 账面余额                                        账面余额
                                                          坏账准备                                       坏账准备
                               金额            比例                           金额          比例1 年以内其中:
    1 年以内小计                    4,713,181.13 81.79%         235,659.05       5,410,156.32 52.18%             270,507.81
    1至2年                             13,000.00   0.23%          1,950.00          44,524.22   0.43%                6,678.63
    2至3年                            900,000.00 15.62%         315,000.00       4,773,286.80 46.04%           1,670,650.38
    3 年以上                          136,472.48   2.37%        136,472.48         139,643.79   1.35%            139,643.79
    合计                            5,762,653.61    --          689,081.53      10,367,611.13    --            2,087,480.61组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况
                                                                                                                 单位: 元
                                                                         转回或收回前累计已计
       其他应收款内容        转回或收回原因     确定原坏账准备的依据                                 转回或收回金额
                                                                           提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                 单位: 元
    应收账款内容             账面余额                  坏账金额                计提比例                   理由单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明
       公司在扣除单项金额重大的其他应收款后,将账龄3年以上,公司与该单位业务往来很少或已经无业务往来的款项作为 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款项的标准。
                                                                            浙江江山化工股份有限公司 2014 年半年度报告全文(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无(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无(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
                                                                                                                  例宁波兴光燃气集团有限
                          非关联方                                1,780,000.00 1 年以内                                 30.89%公司宁波市国土资源局镇海
                          非关联方                                 960,000.00 3 年以内                                  16.66%分局
    中化国际咨询公司          非关联方                                 495,000.00 1 年以内                                   8.59%
    廖善贵                    非关联方                                 404,672.60 1 年以内                                   7.02%
    夏萍萍                    非关联方                                 216,360.00 1 年以内                                   3.75%
           合计                      --                           3,856,032.60             --                           66.91%(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
                                                                         浙江江山化工股份有限公司 2014 年半年度报告全文(8)终止确认的其他应收款项情况
                                                                                                                 单位: 元
                 项目                                终止确认金额                   与终止确认相关的利得或损失(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                 单位: 元
                        项目                                                     期末数资产:负债:(10)报告期末按应收金额确认的政府补助
                                                                                                                 单位: 元
                                                                                                        未能在预计时点收
                政府补助项目
    单位名称                      期末余额      期末账龄 预计收取时间      预计收取金额   预计收取依据 到预计金额的原因
                    名称
                                                                                                             (如有)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                                    12,629,087.89       95.77%                           22,302,156.56     98.73%
    1至2年                                         472,626.26        3.58%                             218,407.33          0.97%
    2至3年                                            84,498.41      0.64%                              69,227.31          0.31%
    3 年以上                                               0.00      0.00%                                                 0.00%
    合计                                        13,186,212.56       --                               22,589,791.20     --预付款项账龄的说明
       账龄分析法组合的预付账款经单独测试后未见减值迹象,故按照相同账龄预付账款组合,确定其计提比例1年以内的为5%,1-2年为15%,2-3年为35%,3年以上的为100%。(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
                                                                              浙江江山化工股份有限公司 2014 年半年度报告全文西安国瑞能源投资建设
                           非关联方                              6,029,311.13 1 年以内                    预付材料款有限公司上海铁路局金华货运中
                           非关联方                              1,866,257.42 1 年以内                    预付材料运费款心江山站(货)赛拉尼斯(上海)国际
                           非关联方                              1,521,119.79 1 年以内                    预付材料款贸易有限公司景德镇开门子陶瓷化工
                           非关联方                               836,681.38 1 年以内                     预付材料款集团有限公司江山顺泰化工机械工程
                           非关联方                               357,254.38 1 年以内                     预付材料款有限公司
    合计                                  --                       10,610,624.10                --                        --预付款项主要单位的说明无(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                      67,265,685.47    118,713.21      67,146,972.26      66,787,977.21          118,713.21    66,669,264.00
    在产品                      10,982,628.36            0.00    10,982,628.36      13,151,739.22                        13,151,739.22
    库存商品                   133,900,357.34 25,889,721.47     108,010,635.87      94,630,212.87                        94,630,212.87
    周转材料                      805,772.09             0.00        805,772.09        681,943.08                              681,943.08
    合计                       212,954,443.26 26,008,434.68     186,946,008.58     175,251,872.38          118,713.21   175,133,159.17(2)存货跌价准备
                                                                                                                            单位: 元
       存货种类             期初账面余额        本期计提额                         本期减少                       期末账面余额
                                                                          浙江江山化工股份有限公司 2014 年半年度报告全文
                                                                         转回            转销
    原材料                             118,713.21                                                                   118,713.21
    在产品                                                                                                                  0.00
    库存商品                                          25,889,721.47                                              25,889,721.47
    周转材料                                                                                                                0.00
    合   计                            118,713.21     25,889,721.47                                              26,008,434.68(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
                                  期末库存原材料价格高于市原材料
                                  场价格
                                  期末存货成本与可变现净值库存商品
                                  孰低计量存货的说明本期计提存货跌价准备金额为26,008,434.68元,其中原材料计提金额118,713.21元,库存商品计提25,889,721.47元10、其他流动资产
                                                                                                                   单位: 元
                    项目                                     期末数                                 期初数
    应交税费-城市维护建设税                                                  124,857.62                            245,266.46
    应交税费-教育费附加                                                       54,120.91                            105,724.69
    应交税费-地方教育附加                                                     36,080.62                                70,483.12
    未抵扣进项税                                                          110,494,661.07                         79,235,221.93
                    合计                                              110,709,720.22                         79,656,696.20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无
                                                                    浙江江山化工股份有限公司 2014 年半年度报告全文(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无(3)可供出售金融资产的减值情况
                                                                                                                单位: 元
    可供出售金融资产分类           可供出售权益工具      可供出售债务工具         其他                  合计(4)报告期内可供出售金融资产减值的变动情况
                                                                                                                单位: 元
    可供出售金融资产分类 可供出售权益工具 可供出售债务工具                  其他                        合计(5)可供出售权益工具期末公允价值大幅下跌或持续下跌相关说明
                                                                                                                单位: 元
                                         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无(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无
                                                                            浙江江山化工股份有限公司 2014 年半年度报告全文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无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
                                                                                         说明浙江盛媒
                          456,000.0 456,000.0         456,000.0                                   456,000.0
    化工有限 成本法                                                     6.17%      6.17%
                                 0         0                 0                                           0公司
                          456,000.0 456,000.0         456,000.0                                   456,000.0
    合计              --                                                 --        --           --
                                 0         0                 0                                           0(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                                         单位: 元向投资企业转移资金能力受到限制的长
                                                        受限制的原因                        当期累计未确认的投资损失金额
                期股权投资项目长期股权投资的说明无
                                                                         浙江江山化工股份有限公司 2014 年半年度报告全文16、投资性房地产(1)按成本计量的投资性房地产
                                                                                                                       单位: 元
       项目             期初账面余额                   本期增加                本期减少                    期末账面余额
    一、账面原值合计                 8,513,514.50                                                                        8,513,514.50
    1.房屋、建筑物                   8,513,514.50                                                                        8,513,514.50二、累计折旧和累计
                                 4,682,337.05               183,017.86                                               4,865,354.91摊销合计
    1.房屋、建筑物                   4,682,337.05               183,017.86                                               4,865,354.91三、投资性房地产账
                                 3,831,177.45              -183,017.86                                               3,648,159.59面净值合计
    1.房屋、建筑物                   3,831,177.45              -183,017.86                                               3,648,159.59四、投资性房地产减
                                   27,356.27                                                                           27,356.27值准备累计金额合计
    1.房屋、建筑物                     27,356.27                                                                           27,356.27五、投资性房地产账
                                 3,803,821.18              -183,017.86                                               3,620,803.32面价值合计
    1.房屋、建筑物                   3,803,821.18              -183,017.86                                               3,620,803.32
                                                                                                                       单位: 元
                                                                                                 本期
    本期折旧和摊销额                                                                                                      183,017.86
    投资性房地产本期减值准备计提额                                                                                              0.00(2)按公允价值计量的投资性房地产
                                                                                                                       单位: 元
                                                           本期增加                          本期减少
                             期初公允价                                                                               期末公允
              项目                                        自用房地产 公允价值变                         转为自用房
                                   值           购置                                      处置                          价值
                                                          或存货转入       动损益                         地产说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间无
                                                                        浙江江山化工股份有限公司 2014 年半年度报告全文17、固定资产(1)固定资产情况
                                                                                                             单位: 元
          项目             期初账面余额                     本期增加                    本期减少      期末账面余额
    一、账面原值合计:          839,273,945.20                       1,486,647,485.83                     2,325,921,431.03
    其中:房屋及建筑物          163,396,616.22                         447,327,069.74                       610,723,685.96
      机器设备              652,720,979.76                       1,039,320,416.09                     1,692,041,395.85
      运输工具                23,156,349.22                                                              23,156,349.22
              --           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:           596,952,914.11                            39,710,630.12                    636,663,544.23
    其中:房屋及建筑物            73,317,447.12                             8,628,330.54                     81,945,777.66
      机器设备              518,244,405.98                             30,600,343.85                    548,844,749.83
      运输工具                 5,391,061.01                              481,955.73                       5,873,016.74
              --           期初账面余额                                    --                         本期期末余额
    三、固定资产账面净值合计    242,321,031.09                                 --                         1,689,257,886.80
    其中:房屋及建筑物            90,079,169.10                                --                           528,777,908.30
      机器设备              134,476,573.78                                 --                         1,143,196,646.02
      运输工具                17,765,288.21                                --                            17,283,332.48
    四、减值准备合计               9,075,160.13                                --                             9,075,160.13
    其中:房屋及建筑物             2,169,797.42                                --                             2,169,797.42
      机器设备                 6,864,418.28                                --                             6,864,418.28
      运输工具                     40,944.43                               --                                40,944.43
    五、固定资产账面价值合计    233,245,870.96                                 --                         1,680,182,726.67
    其中:房屋及建筑物            87,909,371.68                                --                           526,608,110.88
      机器设备              127,612,155.50                                 --                         1,141,026,848.60
      运输工具                17,724,343.78                                --                            17,242,388.05本期折旧额 39,710,630.12 元;本期由在建工程转入固定资产原价为 1,469,069,159.21 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
                                                                        浙江江山化工股份有限公司 2014 年半年度报告全文(3)通过融资租赁租入的固定资产
                                                                                                                       单位: 元
           项目                           账面原值                        累计折旧                          账面净值(4)通过经营租赁租出的固定资产
                                                                                                                       单位: 元
                            种类                                                       期末账面价值(5)期末持有待售的固定资产情况
                                                                                                                       单位: 元
           项目                    账面价值                公允价值              预计处置费用               预计处置时间(6)未办妥产权证书的固定资产情况
                  项目                               未办妥产权证书原因                        预计办结产权证书时间
    本公司热电厂厂房                        办证材料暂未收齐                             办证材料收集不齐,无法预计办妥期限
    宁波江宁公司办公楼                      尚未竣工决算                                 待竣工决算后办理
    江环化学公司厂房                        办证材料暂未收齐                             办证材料收集不齐,无法预计办妥期限固定资产说明期末,已有账面价值2,618,343.90元的固定资产用于担保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
    年产 8 万吨顺酐及衍生物一                                                     1,142,599,421.
                                       0.00                            0.00                                   1,142,599,421.68
    体化项目                                                                                  68
    年产 9 万吨正丁烷项目                  0.00                            0.00 119,651,899.64                      119,651,899.64
    其他零星项目                   1,949,690.03                    1,949,690.03    3,549,813.44                       3,549,813.44
                                                                              1,265,801,134.
    合计                           1,949,690.03                    1,949,690.03                                   1,265,801,134.76
                                                                                          76
                                                                                     浙江江山化工股份有限公司 2014 年半年度报告全文(2)重大在建工程项目变动情况
                                                                                                                                       单位: 元
                                                                                                    其中:本
                                                                   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
                                                                                                     金额年产 8 万
    吨顺酐                                                                                                                    募集资
            1,229,32 1,142,59 199,008, 1,341,60                                          73,652,5 13,229,2
    及衍生                                                             109.13% 100%                                  6.88% 金和其               0.00
            2,300.00 9,421.68       677.12 8,098.80                                        72.64       52.50
    物一体                                                                                                                    他化项目年产 9 万
            117,867, 119,651, 5,944,02 125,595,                                          5,423,63
    吨正丁                                                             106.56% 100%                                  6.88% 其他                 0.00
             600.00     899.64        9.20      928.84                                       4.96烷项目
    其他零                3,549,81 265,008. 1,865,13                                                                                       1,949,69
                                                                                                                          其他
    星项目                      3.44          16      1.57                                                                                      0.03
            1,347,18 1,265,80 205,217, 1,469,06                                          79,076,2 13,229,2                             1,949,69
    合计                                                                  --        --                                --            --
            9,900.00 1,134.76       714.48 9,159.21                                        07.60       52.50                                0.03在建工程项目变动情况的说明本期年产8万吨顺酐及衍生物一体化项目在建工程转入固定资产金额1,341,608,098.8元;年产9万吨正丁烷项目转入固定资产金额125,595,928.84元。(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
    年产 8 万吨顺酐及衍生物一体化项目                100%
    年产 9 万吨正丁烷项目                            100%(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
                                                                 浙江江山化工股份有限公司 2014 年半年度报告全文无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无21、生产性生物资产(1)以成本计量
                                                                                                     单位: 元
           项目           期初账面余额          本期增加                 本期减少            期末账面余额一、种植业二、畜牧养殖业三、林业四、水产业(2)以公允价值计量
                                                                                                     单位: 元
           项目           期初账面价值          本期增加                 本期减少            期末账面价值一、种植业二、畜牧养殖业三、林业四、水产业生产性生物资产的说明22、油气资产
                                                                                                     单位: 元
           项目           期初账面余额           本期增加                本期减少            期末账面余额油气资产的说明
                                                                 浙江江山化工股份有限公司 2014 年半年度报告全文23、无形资产(1)无形资产情况
                                                                                                      单位: 元
           项目                期初账面余额           本期增加              本期减少          期末账面余额
    一、账面原值合计                  365,656,770.33         5,760,800.92                            371,417,571.25
    专有技术                          189,396,031.23         5,702,304.92                            195,098,336.15
    土地使用权                        170,155,964.14           58,496.00                             170,214,460.14
    办公软件                            6,104,774.96                                                   6,104,774.96
    二、累计摊销合计                   55,304,542.24         4,327,607.73                             59,632,149.97
    专有技术                           30,207,851.89         2,363,638.34                             32,571,490.23
    土地使用权                         22,927,788.01         1,701,949.64                             24,629,737.65
    办公软件                            2,168,902.34          262,019.75                               2,430,922.09
    三、无形资产账面净值合计          310,352,228.09         1,433,193.19                            311,785,421.28
    专有技术                          159,188,179.34         5,702,304.92                            162,526,845.92
    土地使用权                        147,228,176.13           58,496.00                             145,584,722.49
    办公软件                            3,935,872.62                                                   3,673,852.87
    四、减值准备合计                    5,110,426.91                                                   5,110,426.91
    专有技术                            5,110,426.91                                                   5,110,426.91土地使用权办公软件
    无形资产账面价值合计              305,241,801.18         1,433,193.19                            306,674,994.37
    专有技术                          154,077,752.43         5,702,304.92                            157,416,419.01
    土地使用权                        147,228,176.13           58,496.00                             145,584,722.49
    办公软件                            3,935,872.62                                                   3,673,852.87本期摊销额 4,327,607.73 元。(2)公司开发项目支出
                                                                                                      单位: 元
                                                                        本期减少
       项目              期初数            本期增加                                               期末数
                                                          计入当期损益       确认为无形资产本期开发支出占本期研究开发项目支出总额的比例。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法无
                                                                   浙江江山化工股份有限公司 2014 年半年度报告全文24、商誉
                                                                                                           单位: 元被投资单位名称或形成商誉的
                                期初余额           本期增加          本期减少         期末余额         期末减值准备
              事项说明商誉的减值测试方法和减值准备计提方法无25、长期待摊费用
                                                                                                           单位: 元
       项目           期初数    本期增加额         本期摊销额       其他减少额       期末数       其他减少的原因长期待摊费用的说明无26、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                           单位: 元
                     项目                                期末数                               期初数递延所得税资产:
    资产减值准备                                                        2,585,329.76                        2,080,482.50
    递延收益                                                             523,500.00                           564,000.00
    需纳税调整的预提费用                                                 300,000.00                         1,072,548.02
    小计                                                                3,408,829.76                        3,717,030.52递延所得税负债:未确认递延所得税资产明细
                                                                                                           单位: 元
                     项目                                期末数                               期初数
    资产减值准备                                                       17,235,531.73                       13,869,883.32
    递延收益                                                            3,490,000.00                        3,760,000.00
    需纳税调整的预提费用                                                2,000,000.00                        7,150,320.14
    合计                                                               22,725,531.73                       24,780,203.46未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                           单位: 元
           年份                期末数                     期初数                           备注
                                                                       浙江江山化工股份有限公司 2014 年半年度报告全文应纳税差异和可抵扣差异项目明细
                                                                                                                 单位: 元
                                                                            暂时性差异金额
                        项目
                                                                期末                                 期初应纳税差异项目可抵扣差异项目(2)递延所得税资产和递延所得税负债以抵销后的净额列示互抵后的递延所得税资产及负债的组成项目
                                                                                                                 单位: 元
                                      报告期末互抵后的       报告期末互抵后的   报告期初互抵后的     报告期初互抵后的
                 项目                 递延所得税资产或       可抵扣或应纳税暂   递延所得税资产或     可抵扣或应纳税暂
                                              负债               时性差异             负债                  时性差异
    递延所得税资产                                3,408,829.76                            3,717,030.52递延所得税资产和递延所得税负债互抵明细
                                                                                                                 单位: 元
                        项目                                                 本期互抵金额递延所得税资产和递延所得税负债的说明无27、资产减值准备明细
                                                                                                                 单位: 元
                                                                                本期减少
          项目                 期初账面余额          本期增加                                            期末账面余额
                                                                         转回              转销
    一、坏账准备                      7,421,856.90        3,585,409.03                           50,000.00       10,957,265.93
    二、存货跌价准备                    118,713.21       25,889,721.47                                           26,008,434.68
    五、长期股权投资减值准备            456,000.00                                                                 456,000.00
    六、投资性房地产减值准备             27,356.27                                                                  27,356.27
    七、固定资产减值准备              9,075,160.13                                                                9,075,160.13
    十二、无形资产减值准备            5,110,426.91                                                                5,110,426.91
    合计                             22,209,513.42       29,475,130.50                           50,000.00       51,634,643.92资产减值明细情况的说明28、其他非流动资产
                                                                                                                 单位: 元
                                                                浙江江山化工股份有限公司 2014 年半年度报告全文
                   项目                              期末数                              期初数其他非流动资产的说明无29、短期借款(1)短期借款分类
                                                                                                       单位: 元
                   项目                              期末数                              期初数
    抵押借款                                                       49,350,000.00                       59,350,000.00
    保证借款                                                      185,000,000.00                      115,000,000.00
    信用借款                                                      349,900,000.00                      290,445,500.52
    合计                                                          584,250,000.00                      464,795,500.52短期借款分类的说明无(2)已到期未偿还的短期借款情况
                                                                                                       单位: 元
       贷款单位        贷款金额      贷款利率    贷款资金用途         未按期偿还原因         预计还款期资产负债表日后已偿还金额元。短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日30、交易性金融负债
                                                                                                       单位: 元
                   项目                           期末公允价值                         期初公允价值交易性金融负债的说明无31、应付票据
                                                                                                       单位: 元
                   种类                              期末数                              期初数
    银行承兑汇票                                                   55,450,000.00                       15,450,000.00
    合计                                                           55,450,000.00                       15,450,000.00下一会计期间将到期的金额 55,450,000.00 元。应付票据的说明
                                                       浙江江山化工股份有限公司 2014 年半年度报告全文无32、应付账款(1)应付账款情况
                                                                                              单位: 元
                   项目                     期末数                             期初数
    应付原材料款                                          92,590,806.03                       78,909,802.87
    应付设备、工程款                                     191,596,042.30                       79,142,773.62
    合计                                                 284,186,848.33                      158,052,576.49(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                              单位: 元
               单位名称                     期末数                             期初数(3)账龄超过一年的大额应付账款情况的说明无33、预收账款(1)预收账款情况
                                                                                              单位: 元
                     项目                     期末数                            期初数
    预收销货款                                             19,530,976.53                      15,206,023.60
    合计                                                   19,530,976.53                      15,206,023.60(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                              单位: 元
                   单位名称                   期末数                            期初数(3)账龄超过一年的大额预收账款情况的说明无34、应付职工薪酬
                                                                                              单位: 元
                                                                   浙江江山化工股份有限公司 2014 年半年度报告全文
         项目          期初账面余额             本期增加                  本期减少               期末账面余额一、工资、奖金、津
                             12,332,320.14         29,745,931.41               40,015,263.64             2,062,987.91贴和补贴
    二、职工福利费                                      1,757,585.32                 1,757,585.32                    0.00
    三、社会保险费                1,268,279.70          5,816,732.62                 6,668,868.32             416,144.00
    其中:医疗保险费               317,879.40           1,524,560.88                 1,709,679.58             132,760.70
    基本养老保险费                 744,391.90           3,330,105.15                 3,905,530.55             168,966.50
    失业保险费                     106,341.70             453,373.86                  535,578.36               24,137.20
    工伤保险费                      64,672.10             375,524.58                  358,364.28               81,832.40
    生育保险费                      34,994.60             133,168.15                  159,715.55                8,447.20
    四、住房公积金                                      3,861,997.00                 3,861,997.00                    0.00
    五、辞退福利                                                                                                     0.00
    六、其他                      3,252,855.93          1,015,242.63                  670,457.27             3,597,641.29
    合计                         16,853,455.77         42,197,488.98               52,974,171.55             6,076,773.20应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 3,597,641.29 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。应付职工薪酬预计发放时间、金额等安排
    期末工资、奖金、津贴和补贴余额主要系根据公司薪酬考核办法,预提的经营层、中层及销售人员奖金, 2014年8月前发放完毕;期末社会保险费已于2014年7月清缴完毕。35、应交税费
                                                                                                           单位: 元
                      项目                                   期末数                             期初数
    增值税                                                                  592,098.63                        172,635.78
    营业税                                                                   75,032.06                         80,553.40
    企业所得税                                                             3,828,613.64                      5,719,946.33
    个人所得税                                                              944,631.99                       1,853,997.59
    城市维护建设税                                                           29,370.47                         12,112.15
    房产税                                                                  313,486.01                        583,639.23
    土地使用税                                                              700,676.31                       2,101,811.28
    教育费附加                                                               12,587.34                          5,198.82
    地方教育附加                                                              8,391.57                          3,452.72
    水利建设专项资金                                                        611,711.86                        952,646.24
    印花税                                                                   98,432.05                        413,062.69
                                                                浙江江山化工股份有限公司 2014 年半年度报告全文
    合计                                                                7,215,031.93                    11,899,056.23应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程36、应付利息
                                                                                                       单位: 元
                        项目                              期末数                           期初数
    分期付息到期还本的长期借款利息                                      1,484,530.35                     1,444,838.25
    短期借款应付利息                                                    3,069,356.14                     2,582,166.19
    合计                                                                4,553,886.49                     4,027,004.44应付利息说明无37、应付股利
                                                                                                       单位: 元
             单位名称                  期末数                   期初数              超过一年未支付原因应付股利的说明无38、其他应付款(1)其他应付款情况
                                                                                                       单位: 元
                     项目                              期末数                             期初数
    押金保证金                                                         2,020,772.65                      2,498,854.65
    经营风险金                                                         4,311,287.85                      4,274,946.52
    其他                                                               4,009,330.78                      3,742,206.53
    合计                                                             10,341,391.28                     10,516,007.70(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                       单位: 元
                   单位名称                            期末数                             期初数(3)账龄超过一年的大额其他应付款情况的说明无
                                                                     浙江江山化工股份有限公司 2014 年半年度报告全文(4)金额较大的其他应付款说明内容无39、预计负债
                                                                                                                  单位: 元
           项目                    期初数             本期增加                 本期减少                    期末数预计负债说明无40、一年内到期的非流动负债(1)一年内到期的非流动负债情况
                                                                                                                  单位: 元
                    项目                                 期末数                                   期初数
    1 年内到期的长期借款                                             114,000,000.00                              112,000,000.00
    合计                                                             114,000,000.00                              112,000,000.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                                  单位: 元
                    项目                                 期末数                                   期初数
    抵押借款                                                         114,000,000.00                              102,000,000.00
    信用借款                                                                                                      10,000,000.00
    合计                                                             114,000,000.00                              112,000,000.00一年内到期的长期借款中属于逾期借款获得展期的金额 0.00 元。金额前五名的一年内到期的长期借款
                                                                                                                  单位: 元
                                                                           期末数                       期初数
    贷款单位      借款起始日 借款终止日           币种    利率
                                                                    外币金额       本币金额       外币金额      本币金额
    工行宁波镇 2012 年 10 月 2015 年 06 月                                            50,000,000.0
                                            人民币        6.88%
    海石化支行 31 日           19 日                                                              0
    工行宁波镇 2012 年 11 月 2014 年 12 月                                            20,000,000.0
                                            人民币        6.88%
    海石化支行 14 日           19 日                                                              0
    工行宁波镇 2012 年 12 月 2014 年 12 月                                            31,000,000.0
                                            人民币        6.88%
    海石化支行 14 日           19 日                                                              0
                                                                                浙江江山化工股份有限公司 2014 年半年度报告全文
    工行宁波镇 2013 年 01 月 2015 年 06 月                                                      13,000,000.0
                                                 人民币                6.88%
    海石化支行 18 日                  19 日                                                                 0中国工商银
                2012 年 12 月 2014 年 12 月                                                                               31,000,000.0
    行宁波镇海                                       人民币                6.88%
                14 日             19 日                                                                                               0石化支行中国工商银
                2012 年 11 月 2014 年 12 月                                                                               20,000,000.0
    行宁波镇海                                       人民币                6.88%
                14 日             19 日                                                                                               0石化支行中国工商银
                2013 年 01 月 2014 年 06 月                                                                               20,000,000.0
    行宁波镇海                                       人民币                6.88%
                11 日             20 日                                                                                               0石化支行中国工商银
                2012 年 12 月 2014 年 06 月                                                                               19,000,000.0
    行宁波镇海                                       人民币                6.88%
                14 日             20 日                                                                                               0石化支行
    中国银行江 2011 年 03 月 2014 年 03 月                                                                                    10,000,000.0
                                                 人民币                6.65%
    山支行          02 日             02 日                                                                                               0
                                                                                            114,000,000.                  100,000,000.
    合计                    --                --          --              --          --                           --
                                                                                                     00                               00一年内到期的长期借款中的逾期借款
                                                                                                                             单位: 元
    贷款单位                借款金额          逾期时间          年利率         借款资金用途     逾期未偿还原因          预期还款期资产负债表日后已偿还的金额 0.00 元。一年内到期的长期借款说明无(3)一年内到期的应付债券
                                                                                                                             单位: 元
                                                                       期初应付利 本期应计利 本期已付利 期末应付利
    债券名称         面值          发行日期       债券期限    发行金额                                                         期末余额
                                                                           息          息          息               息一年内到期的应付债券说明无(4)一年内到期的长期应付款
                                                                                                                             单位: 元
    借款单位                  期限            初始金额           利率            应计利息          期末余额             借款条件一年内到期的长期应付款的说明无
                                                                  浙江江山化工股份有限公司 2014 年半年度报告全文41、其他流动负债
                                                                                                                 单位: 元
                     项目                            期末账面余额                               期初账面余额其他流动负债说明无42、长期借款(1)长期借款分类
                                                                                                                 单位: 元
                     项目                              期末数                                     期初数
    抵押借款                                                        596,880,000.00                              465,080,000.00
    保证借款                                                         90,000,000.00                              194,800,000.00
    合计                                                            686,880,000.00                              659,880,000.00长期借款分类的说明
    抵押借款中有556,880,000.00元由本公司和浙江省铁路投资集团有限公司共同提供保证担保,同时宁波江宁公司以土地使用权抵押担保。(2)金额前五名的长期借款
                                                                                                                 单位: 元
                                                                         期末数                         期初数
    贷款单位    借款起始日 借款终止日            币种    利率
                                                                 外币金额        本币金额        外币金额       本币金额中国工商银
             2012 年 04 月 2017 年 12 月                                     60,000,000.0                      60,000,000.0
    行宁波镇海                                 人民币       6.88%
             01 日          20 日                                                           0                              0石化支行中国工商银
             2012 年 05 月 2016 年 12 月                                     57,780,000.0                      57,780,000.0
    行宁波镇海                                 人民币       6.88%
             21 日          20 日                                                           0                              0石化支行中国工商银
             2012 年 02 月 2017 年 12 月                                     50,000,000.0                      50,000,000.0
    行宁波镇海                                 人民币       6.88%
             24 日          20 日                                                           0                              0石化支行
    中国工商银 2012 年 06 月 2015 年 12 月                                       50,000,000.0                      50,000,000.0
                                           人民币       7.14%
    行宁波镇海 29 日            20 日                                                           0                              0
                                                                               浙江江山化工股份有限公司 2014 年半年度报告全文石化支行中国工商银
              2012 年 10 月 2015 年 06 月                                                    50,000,000.0                  50,000,000.0
    行宁波镇海                                     人民币                 6.88%
              31 日           19 日                                                                      0                           0石化支行
                                                                                             267,780,000.                  267,780,000.
    合计                  --              --            --              --             --                           --
                                                                                                        00                           00长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等无43、应付债券
                                                                                                                             单位: 元
                                                                      期初应付利 本期应计利 本期已付利 期末应付利
    债券名称       面值        发行日期         债券期限    发行金额                                                           期末余额
                                                                          息            息          息               息应付债券说明,包括可转换公司债券的转股条件、转股时间无44、长期应付款(1)金额前五名长期应付款情况
                                                                                                                             单位: 元
       单位                期限               初始金额           利率              应计利息          期末余额             借款条件(2)长期应付款中的应付融资租赁款明细
                                                                                                                             单位: 元
                                                              期末数                                         期初数
                 单位
                                                    外币                  人民币                   外币                   人民币由独立第三方为公司融资租赁提供担保的金额元。长期应付款的说明无45、专项应付款
                                                                                                                             单位: 元
              项目                         期初数          本期增加        本期减少            期末数                 备注说明专项应付款说明无
                                                                         浙江江山化工股份有限公司 2014 年半年度报告全文46、其他非流动负债
                                                                                                                 单位: 元
                       项目                                   期末账面余额                      期初账面余额
    递延收益                                                                 3,490,000.00                          3,760,000.00
    合计                                                                     3,490,000.00                          3,760,000.00其他非流动负债说明
    1)根据江山市财政局《关于下达中央资源节约和环境保护项目资金的通知》(江财建[2008]293号),公司收到清洁生产示范项目资金300.00万元,专项用于补助公司高浓度有机氮废水清洁改造项目建设。公司将其作为与资产相关的政府补助,记入递延收益。该项目已于2009年1月整体完工并达到预定可使用状态,公司从该月起按相关资产预计使用寿命10年平均分摊,本期计入营业外收入的金额为15万元。
    2)根据浙江省财政厅《清算以前年度节能技术改造中央财政奖励资金》(浙财企[2013]42号),公司收到清算以前年度节能技术改造中央财政奖励资金200.00万元,专项用于补助公司生产线综合技能技术改造项目建设。公司将其作为与资产相关的政府补助,记入递延收益。该项目已于2013年5月21日验收完成,公司从6月起按相关资产预计使用寿命10年平均分摊,本期计入营业外收入的金额为10万元。
    3)根据浙江省财政厅《基建支出预算拨款-清洁生产示范项目财政补助款》(浙财企[2008]157号),公司收到清洁生产示范项目资金40.00万元,专项用于补助公司生高浓度有机氮废水清洁改造项目建设。公司将其作为与资产相关的政府补助,记入递延收益。该项目已于2013年5月21日验收完成,公司从6月起按相关资产预计使用寿命10年平均分摊,本期记入营业外收入的金额为2万元。涉及政府补助的负债项目
                                                                                                                 单位: 元
                                        本期新增补助 本期计入营业外                                     与资产相关/与收益
       负债项目            期初余额                                              其他变动   期末余额
                                              金额            收入金额                                         相关无47、股本
                                                                                                                   单位:元
                                                            本期变动增减(+、-)
                     期初数                                                                                     期末数
                                   发行新股          送股         公积金转股         其他        小计
    股份总数          348,661,321.00                                104,598,396.00               104,598,396.00 453,259,717.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况根据2014年4月21日公司2013年度股东大会通过的2013年度利润分配方案,以总股本34,866.1321万股为基数,向全 体股东每10股派发现金股利人民币0.50元(含税),以资本公积金向全体股东每10 股转增3股。上述利润分配预案已经股东大会审议批准并执行完毕。48、库存股库存股情况说明
                                                               浙江江山化工股份有限公司 2014 年半年度报告全文无49、专项储备专项储备情况说明根据财政部、国家安全生产监督管理总局联合发布的《企业安全生产费用提取和使用管理办法》(财企〔2012〕16号)文件精神,以及财政部《企业会计准则解释第3号》(财会[2009]8号)的相关规定,公司本期计提安全生产费4,318,145.33元,并将本期实际发生的安全生产相关费用冲减专项储备4,318,145.33元。50、资本公积
                                                                                                       单位: 元
           项目                     期初数             本期增加               本期减少            期末数
    资本溢价(股本溢价)                623,260,991.18                             104,598,396.00    518,662,595.18
    其他资本公积                         29,786,277.59                                                 29,786,277.59
    合计                                653,047,268.77                             104,598,396.00    548,448,872.77资本公积说明本期资本公积转增股本104,598,396股51、盈余公积
                                                                                                       单位: 元
           项目                     期初数             本期增加               本期减少            期末数
    法定盈余公积                         78,724,506.83                                                 78,724,506.83
    任意盈余公积                         47,414,570.51                                                 47,414,570.51
    合计                                126,139,077.34                                               126,139,077.34盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议无52、一般风险准备一般风险准备情况说明无53、未分配利润
                                                                                                       单位: 元
                   项目                                      金额                           提取或分配比例
    调整前上年末未分配利润                                                   111,306,219.31           --
    调整后年初未分配利润                                                     111,306,219.31           --
                                                                       浙江江山化工股份有限公司 2014 年半年度报告全文
    加:本期归属于母公司所有者的净利润                                             -72,211,318.34                 --
    应付普通股股利                                                                   17,433,066.05
    期末未分配利润                                                                   21,661,834.92                --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数无54、营业收入、营业成本(1)营业收入、营业成本
                                                                                                                     单位: 元
                 项目                                 本期发生额                                 上期发生额
    主营业务收入                                                    910,092,986.28                             693,462,356.52
    其他业务收入                                                    174,442,310.81                                     4,679,000.12
    营业成本                                                      1,029,304,445.59                             598,327,625.34(2)主营业务(分行业)
                                                                                                                     单位: 元
                                               本期发生额                                     上期发生额
           行业名称
                                   营业收入                 营业成本               营业收入                营业成本
    化工行业                             910,092,986.28          859,463,297.40         693,462,356.52         596,141,390.32
    合计                                 910,092,986.28          859,463,297.40         693,462,356.52         596,141,390.32(3)主营业务(分产品)
                                                                                                                     单位: 元
                                               本期发生额                                     上期发生额
           产品名称
                                   营业收入                 营业成本               营业收入                营业成本
    二甲基甲酰胺                         381,143,037.68          349,046,986.44         363,488,140.70         320,401,556.06
    二甲基乙酰胺                         173,607,202.55          137,970,385.36         148,108,627.50         110,537,885.00
                                                                      浙江江山化工股份有限公司 2014 年半年度报告全文
    甲胺                               137,833,711.01            126,699,964.13       134,327,195.69         125,437,822.46
    环氧树脂                            17,545,353.34             15,785,673.04        19,334,481.48          17,428,438.25
    甲醇钠                              24,674,080.87             18,933,354.57        28,203,911.15          22,335,688.55
    顺酐及其衍生物                     175,289,600.83            211,026,933.86
    合计                               910,092,986.28            859,463,297.40       693,462,356.52         596,141,390.32(4)主营业务(分地区)
                                                                                                              单位: 元
                                              本期发生额                                    上期发生额
           地区名称
                                   营业收入                营业成本              营业收入                营业成本
    国内                               804,031,071.64            770,745,535.80       627,972,036.12         540,264,243.45
    国外                               106,061,914.64             88,717,761.60        65,490,320.40          55,877,146.87
    合计                               910,092,986.28            859,463,297.40       693,462,356.52         596,141,390.32(5)公司来自前五名客户的营业收入情况
                                                                                                              单位: 元
             客户名称                  主营业务收入                            占公司全部营业收入的比例中国石油化工股份有限公司镇海
                                                     189,092,363.32                                             17.44%炼化分公司
    上海汇得化工有限公司                                  37,452,253.35                                                 3.45%
    浙江华大树脂有限公司                                  33,300,185.00                                                 3.07%
    浙江华峰合成树脂有限公司                              33,681,254.20                                                 3.11%
    浙江鸿资科技有限公司                                  32,212,763.00                                                 2.97%
    合计                                                 325,738,818.87                                             30.04%营业收入的说明无55、合同项目收入
                                                                                                              单位: 元
                                                                               累计已确认毛利(亏
    固定造价合同            合同项目              金额           累计已发生成本                         已办理结算的金额
                                                                                损以“-”号表示)
                                                                               累计已确认毛利(亏
    成本加成合同            合同项目              金额           累计已发生成本                         已办理结算的金额
                                                                                损以“-”号表示)合同项目的说明无
                                                     浙江江山化工股份有限公司 2014 年半年度报告全文56、营业税金及附加
                                                                                              单位: 元
               项目     本期发生额                上期发生额                  计缴标准
    城市维护建设税               1,190,433.17             1,633,429.58 详见本附注税项之说明
    教育费附加                    510,185.64                700,041.40 详见本附注税项之说明
    地方教育附加                  340,123.76                466,694.63 详见本附注税项之说明
    合计                         2,040,742.57             2,800,165.61                --营业税金及附加的说明57、销售费用
                                                                                              单位: 元
                 项目                本期发生额                            上期发生额
    职工薪酬                                             759,998.54                             989,586.42
    贮装费                                             1,369,600.25                             573,255.73
    运输费                                            13,129,446.72                            8,271,851.69
    包装物                                             2,148,304.35                            1,239,448.50
    产品出口费用                                       3,803,785.48                            3,760,191.61
    其他                                                  59,310.98                            1,481,360.76
    合计                                              21,270,446.32                           16,315,694.7158、管理费用
                                                                                              单位: 元
                 项目                本期发生额                            上期发生额
    职工薪酬                                           7,798,775.64                            7,680,947.62
    资产折旧与摊销                                     3,361,596.97                            2,807,376.16
    税费                                               2,792,212.68                            2,063,581.41
    研发费用                                          17,458,645.17                           17,432,798.48
    业务招待费                                           378,265.28                             557,533.23
    排污费                                             1,799,104.26                            2,668,537.80
    运输费                                               257,811.41                             138,216.87
    办公费                                               427,124.36                             478,527.82
    差旅费                                               264,727.52                             307,105.78
    停工损失                                                   0.00
    其他                                               4,337,855.19                            3,426,889.49
                                                                 浙江江山化工股份有限公司 2014 年半年度报告全文
    合计                                                          38,876,118.48                        37,561,514.6659、财务费用
                                                                                                       单位: 元
                  项目                           本期发生额                           上期发生额
    利息收入                                                      -1,198,626.08                        -1,013,623.63
    利息支出                                                      30,458,178.70                        13,413,472.32
    票据贴现利息                                                   5,136,112.07                          1,007,953.74
    汇兑损益                                                        -800,211.78                           802,996.53
    其他                                                            246,792.48                            326,785.11
    合计                                                          33,842,245.39                        14,537,584.0760、公允价值变动收益
                                                                                                       单位: 元
           产生公允价值变动收益的来源                 本期发生额                        上期发生额公允价值变动收益的说明无61、投资收益(1)投资收益明细情况
                                                                                                       单位: 元
                      项目                            本期发生额                        上期发生额(2)按成本法核算的长期股权投资收益
                                                                                                       单位: 元
             被投资单位                 本期发生额            上期发生额         本期比上期增减变动的原因(3)按权益法核算的长期股权投资收益
                                                                                                       单位: 元
             被投资单位                 本期发生额            上期发生额         本期比上期增减变动的原因投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明无
                                                                          浙江江山化工股份有限公司 2014 年半年度报告全文62、资产减值损失
                                                                                                                           单位: 元
                         项目                                      本期发生额                               上期发生额
    一、坏账损失                                                                    3,585,409.03                         4,081,558.35
    二、存货跌价损失                                                               25,889,721.47
    合计                                                                           29,475,130.50                         4,081,558.3563、营业外收入(1)营业外收入情况
                                                                                                                           单位: 元
                                                                                                       计入当期非经常性损益的
                  项目                             本期发生额                    上期发生额
                                                                                                                  金额
    政府补助                                                3,170,368.00                    4,862,874.85                 3,170,368.00
    其他                                                      17,855.88                        3,609.38                        17,855.88
    合计                                                    3,188,223.88                    4,866,484.23                 3,188,223.88营业外收入说明(2)计入当期损益的政府补助
                                                                                                                           单位: 元
       补助项目                 本期发生额              上期发生额             与资产相关/与收益相关 是否属于非经常性损益
    专项补助                            2,900,368.00                2,305,874.85 与收益相关                     是
    各类奖励                                                           7,000.00 与收益相关                      是
    项目补助                              270,000.00                2,550,000.00&nb