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恺英网络(002517)公告正文

泰亚股份:2013年半年度报告

公告日期:2013-08-27

                    泰亚鞋业股份有限公司 2013 年半年度报告全文泰亚鞋业股份有限公司
    2013 半年度报告
    2013 年 08 月
                                          泰亚鞋业股份有限公司 2013 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。
    公司负责人林祥加、主管会计工作负责人黄小蓉及会计机构负责人(会计主管人员)郭淑燕声明:保证本半年度报告中财务报告的真实、准确、完整。
    本报告所涉及的未来计划等前瞻性陈述,不构成公司对投资者的实质承诺,请投资者注意投资风险。
                                                                                         泰亚鞋业股份有限公司 2013 年半年度报告全文
                                                                   目录第一节 重要提示、目录和释义 ........................................................................................................ 2第二节 公司简介................................................................................................................................ 6第三节 会计数据和财务指标摘要 .................................................................................................... 8第四节 董事会报告............................................................................................................................ 9第五节 重要事项.............................................................................................................................. 19第六节 股份变动及股东情况 .......................................................................................................... 23第七节 董事、监事、高级管理人员情况 ...................................................................................... 26第八节 财务报告.............................................................................................................................. 27第九节 备查文件目录...................................................................................................................... 96
                                                        泰亚鞋业股份有限公司 2013 年半年度报告全文
                                     释义
                   释义项   指                                 释义内容
    泰亚股份、公司、本公司      指   泰亚鞋业股份有限公司
    晋江泰亚                    指   公司全资子公司晋江市泰亚鞋业发展有限公司
    福建泰丰                    指   公司全资子公司福建泰丰鞋业有限公司
    安庆泰亚                    指   公司全资子公司安庆泰亚鞋业有限公司
    厦门瑞行                    指   公司全资子公司厦门市瑞行体育用品有限公司
    控股股东、泰亚国际          指   公司控投股东泰亚国际贸易有限公司
    泉州泰亚投资                指   公司股东泉州市泰亚投资有限责任公司
    广州天富                    指   公司股东广州天富投资有限责任公司
    晋江世创                    指   晋江市世创机械制造有限公司
    福建华兴、会计师            指   福建华兴会计师事务所有限公司
    律师                        指   北京市中银(深圳)律师事务所
    保荐机构                    指   华泰联合证券有限责任公司
    公司章程                    指   泰亚鞋业股份有限公司章程
    股东会                      指   泰亚鞋业股份有限公司股东会
    董事会                      指   泰亚鞋业股份有限公司董事会
    监事会                      指   泰亚鞋业股份有限公司监事会
    中国证监会                  指   中国证券监督管理委员会
    元、万元、亿元              指   人民币元、人民币万元、人民币亿元
    报告期                      指   2013 年 1 月 1 日至 2013 年 6 月 30 日
                                 Ethylene Vinyl Acetate,为乙烯醋酸乙烯酯共聚物,是由乙烯(E)和
    EVA                         指   醋酸乙烯(VA)共聚而制得。EVA 鞋底的特点是轻便、弹性好,常
                                 用于慢跑、慢步、休闲鞋、足训鞋中底。
                                 Phylon,又称 MD,为用加热压缩的 EVA 发泡制成的混合物质,硬度
    PH                          指   主要由发泡温度控制,特点是质轻、弹性及抗震性能好,主要用于高
                                 端跑鞋、网球鞋、篮球鞋中底。
                                 Rubber,即橡胶,分为天然橡胶和合成橡胶,天然橡胶主要来源于三
                                 叶橡胶树,合成橡胶是由人工合成方法,采用不同的原料(单体)合
    RB                          指   成出不同种类的橡胶,顺丁橡胶和丁苯橡胶为产量最大的通用合成橡
                                 胶。RB 鞋底耐磨性佳、收缩稳定、弯曲性好,但材质重,一般用于
                                 外底。
                                 泰亚鞋业股份有限公司 2013 年半年度报告全文
            Polyurethane,为高分子聚氨脂合成材料,是基于泡沫橡胶的大密度耐
            用材料,密度、硬度高,耐磨、弹性佳,但吸水性强、易断裂、易黄
    PU     指
            变。PU 常用于篮球、网球鞋中底或后掌中底夹层,也常用于休闲鞋
            外底。
            Thermoplastic Polyurethane,热塑性聚氨酯弹性体,是一种线性高分子
    TPU    指   材料。TPU 材料弹性好、耐曲折、耐寒,但材质重、吸震能力较差,
            常作为各种运动鞋的功能装饰片。
    安踏   指   安踏(中国)有限公司
    特步   指   特步(中国)有限公司
                                                                        泰亚鞋业股份有限公司 2013 年半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 泰亚股份                                股票代码                   002517
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           泰亚鞋业股份有限公司
    公司的中文简称(如有)   泰亚股份
    公司的外文名称(如有)   TAIYA SHOES CO., LTD.公司的外文名称缩写(如有)TAIYA
    公司的法定代表人         林祥加二、联系人和联系方式
                                                    董事会秘书                              证券事务代表
    姓名                                 谢梓熙                                  余树芳
                                     福建省泉州市经济技术开发区清濛园区 福建省泉州市经济技术开发区清濛园区联系地址
                                     美泰路 36 号                            美泰路 36 号
    电话                                 0595-22498599                           0595-22019888
    传真                                 0595-22499000                           0595-22499000
    电子信箱                             zqb@taiya.hk                            zqb@taiya.hk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 2012 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 2012 年年报。
                                                                  泰亚鞋业股份有限公司 2013 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 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                                                                    泰亚鞋业股份有限公司 2013 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
                                                                                             本报告期比上年同期增减
                                            本报告期                 上年同期
                                                                                                     (%)
    营业收入(元)                                 145,584,582.48            160,194,604.32                       -9.12%
    归属于上市公司股东的净利润(元)                  1,715,222.23            57,601,534.89                      -97.02%归属于上市公司股东的扣除非经常性损
                                                   737,041.37             15,982,227.25                      -95.39%益的净利润(元)
    经营活动产生的现金流量净额(元)                -10,493,403.09            71,439,032.91                      -114.69%
    基本每股收益(元/股)                                     0.01                        0.33                   -96.97%
    稀释每股收益(元/股)                                     0.01                        0.33                   -96.97%
    加权平均净资产收益率(%)                                0.26%                        9.2%                    -8.94%
                                           本报告期末                上年度末                本年末比上年末增减(%)
    总资产(元)                                   698,638,852.17            692,558,462.87                        0.88%
    归属于上市公司股东的净资产(元)               646,938,993.99            645,223,771.76                        0.27%二、非经常性损益项目及金额
                                                                                                             单位:元
                         项目                                     金额                             说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                   -24,689.39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
                                                                      1,364,252.72一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                     -13,085.06
    减:所得税影响额                                                         348,297.41
    合计                                                                     978,180.86                  --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
                                                                       泰亚鞋业股份有限公司 2013 年半年度报告全文
                                          第四节 董事会报告一、概述
       2013年上半年,国内体育用品行业仍处于调整阶段,清理过量库存、精简及重整分销渠道成为体育用品企业2013年的营运策略。面对严峻的外部竞争环境,公司经营层坚持执行董事会确定的工作计划,在不断提高现有业务经营管理水平的同时,精心实施募集资金投资项目,通过产能扩大、新品研制开发、引进培养人才,市场开拓、完善组织结构和提高管理效率,保持公司产品的领先优势,巩固公司在运动鞋鞋底行业的领先地位,确保公司持续、快速、健康发展,提升公司价值,较好的完成了公司的经营目标。二、主营业务分析概述
       报告期内,公司实现营业收入14,558.46万元,比上年同期下降9.12%,营业收入下降,主要是因为客户采用多品种小批量的订单模式,单一订单量下降导致公司产能利用率下降以及原材料价格的下降导致产品售价也相应下降。营业成本11,302.17万元,比上年同期下降8.72%,主要是因为营业收入的下降,毛利率维持在较为稳定的水平。归属于上市公司股东净利润171.52万元,比上年同期下降97.02%,主要是上年同期子公司安庆泰亚收到金额较大的政府补助,本报告期无大额政府补助且子公司安庆泰亚和福建泰丰开始投产,受新员工劳动生产率较低的影响,前期产能利用率较低。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
                                                                                            主要是因为客户采用多
                                                                                            品种小批量的订单模
                                                                                            式,单一订单量下降导
    营业收入                        145,584,582.48        160,194,604.32                -9.12% 致公司产能利用率下
                                                                                            降,原材料价格的下降
                                                                                            导致产品售价也相应下
                                                                                            降
                                                                                            因营业收入下降导致相
    营业成本                         113,021,655.37       123,815,536.60                -8.72% 应的营业成本下降,综
                                                                                            合毛利率略有上升。
                                                                                            主要系子公司厦门瑞行
    销售费用                          10,224,407.04         4,711,036.06              117.03% 业务增长相关费用增加
                                                                                            及新投入泡泡鞋运营。
                                                                                            主要系福建泰丰与安庆
                                                                                            泰亚投入经营产生的费
    管理费用                          18,792,747.37         9,932,145.19               89.21%
                                                                                            用引起的增长,泡泡鞋
                                                                                            项目的投入也是导致管
                                                         泰亚鞋业股份有限公司 2013 年半年度报告全文
                                                                               理费用增长的另一原
                                                                               因。
                                                                               主要系募集资金投入,
                                                                               存款减少导致利息收入
                                                                               减少,,同时因公司子公
    财务费用                 -464,293.85      -801,434.60                -42.07%
                                                                               司项目投产及 AAL 项目
                                                                               的投入,向银行借款产
                                                                               生的利息支出。
                                                                               主要系上年同期安庆泰
                                                                               亚收到安庆市财政局关
                                                                               于安踏工业园“年产
    所得税费用              3,205,878.38    19,290,576.79                -83.38% 2000 万双运动鞋鞋底”
                                                                               重点项目资金补助款,
                                                                               导致本期比上年同期所
                                                                               得税费用有所下降。
                                                                               主要是公司技术中心扩
                                                                               建因泰丰场地的影响,
                                                                               无法如期完成。在积累
                                                                               了成熟的配方研制经验
    研发投入                5,223,909.31     6,799,370.56                -23.17% 后,提高了配方的研制
                                                                               效率,有利于减少研发
                                                                               过程的材料耗用,导致
                                                                               本期研发费用较去年同
                                                                               期略有下降。
                                                                               主要系上年同期安庆泰
                                                                               亚收到政府补助款导制
                                                                               现金流量净额增加,本经营活动产生的现金流
                       -10,493,403.09   71,439,032.91               -114.69% 期因公司子公司项目投量净额
                                                                               产及泡泡鞋项目的投入
                                                                               增加,相应的经营活动
                                                                               现金流出增加。
                                                                               主要系福建泰丰与安庆
    投资活动产生的现金流                                                           泰丰机器设备及厂房建
                       -99,314,498.69   -66,950,295.49               48.34%
    量净额                                                                         设投入的增加导致现金
                                                                               流量净额减少。
                                                                               主要系母公司取得银行筹资活动产生的现金流
                       12,274,600.00    -17,311,464.96               170.9% 短期借款导致现金流量量净额
                                                                               净额的增加
                                                                               主要系福建泰丰与安庆
    现金及现金等价物净增                                                           泰丰机器设备及厂房建
                       -97,533,350.43   -12,822,716.77              660.63%
    加额                                                                           设投入的增加及泡泡鞋
                                                                               项目的投入导致现金减
                                                                        泰亚鞋业股份有限公司 2013 年半年度报告全文
                                                                                           少。公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况1、报告期内,公司本着对市场和股东负责的态度,按照建设计划积极推进募集资金建设项目的推进工作。公司两个“年产2000万双运动鞋鞋底”项目逐步投产,安庆泰亚实现销售收入193.61万元,福建泰丰实现销售收入360.42万元,公司产能逐步释放,更好地满足客户订单的需求。2、报告期内,公司继续以实现规模效益为目标,加大与本地国内知名运动品牌企业的合作,努力提升市场份额,不断加强团队建设和管理,完善销售管理体系,优化客户结构,较好地保证了订单的稳定。3、报告期内,加快落实和实施各项吸引优秀人才的政策和措施,不断完善并优化员工的薪酬与激励机制,提高了员工工作积极性。通过岗位培训及重视员工职业生涯规划等方面提升员工素质和能力,在企业内部管理改善方面取得了一定的效益。4、报告期内,公司加大安全与环保管理及监督力度,强化安全和环保的日常管理,推行清洁生产,加强技能改造,不断优化生产流程,在生产过程中降低了能源消耗,减少了污染物的排放。5、报告期内,通过对公司董事、监事、高级管理人员及关键部门负责人的培训,提高了其风险防控意识,完善了内部控制的评价机制,并对内部控制重要方面进行有针对性的专项监督检查。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
    制造业              134,224,036.87   106,023,431.91        21.01%          -14.23%        -12.93%         -1.18%
    批发和零售业         11,234,988.26     6,985,641.87        37.82%          204.08%        240.67%         -6.68%分产品
    EVA 鞋底             91,700,294.99    73,039,210.57        20.35%          -10.71%         -9.41%         -1.14%
    PH 鞋底              34,928,527.46    26,784,743.74        23.32%          -22.49%        -21.95%         -0.53%
    PU 鞋底               6,619,643.00     5,185,162.78        21.67%          -15.46%        -15.96%          0.47%
    鞋                   10,575,946.84     6,587,103.12        37.72%          186.75%        221.92%         -6.81%
    服装                     53,480.44        31,749.15        40.63%            100%           100%          40.63%
    其他                  1,581,132.40     1,381,104.42        12.65%          181.22%        209.02%         -7.86%分地区
    华东地区            131,243,374.25   102,915,692.33        21.58%          -11.05%        -10.21%         -0.74%
    华南地区              2,360,112.07     1,556,501.22        34.05%          -59.04%        -64.14%           9.4%
                                                                      泰亚鞋业股份有限公司 2013 年半年度报告全文
    华中地区              6,349,212.55   4,785,497.42           24.63%       29.24%          27.53%          1.01%
    其他地区              5,506,326.26   3,750,903.47           31.88%      241.73%        319.57%         -12.64%四、核心竞争力分析
    1、技术优势
    报告期内,公司加大与主营业务相关的研发投入,有效提升公司的核心竞争力和持续盈利能力。在重视材料研发的同时,公司也密切关注全球鞋业、服装业以及其他产品的流行趋势和环保理念,把握市场动态,建立了行之有效的以市场信息为导向的快速反应机制。公司的研发设计实力得到客户的一致认可,一直被安踏、特步、鸿星尔克、德尔惠等国内知名品牌运动鞋企业列为开发伙伴级供应商。
    2、客户和产业集群优势
    公司建立了以福建泉州地区为中心的营销网络,主要客户群体是以内销为主的国内知名品牌运动鞋企业。相比普通企业,品牌运动鞋企业更关注产品质量和款式,对鞋底的功能性和设计要求更高,同时也愿意为此支付更高的成本,这为公司获取较高的毛利率水平奠定基础。同时,因为客户大多集中在“中国鞋都”,与公司处在同一地区,交通便利,沟通成本很低。
    3、规模优势
    公司是泉州地区规模最大的运动鞋鞋底企业,可以通过对原材料的大批量采购,具有较强的议价能力,降低了原材料采购成本;另一方面,公司较大的产能规模可以满足客户需求,承接数量较大、高技术含量的订单。随着公司两个“年产2000万双运动鞋鞋底项目”的建成,公司产能的逐步释放将使公司的规模优势更加明显。
    4、质量管理优势
    公司经过多年的发展,积累和总结了一整套先进的质量管理经验,具体包括:设计质量控制,通过造型、选材、功能结构等方面的控制,使鞋底的结构符合人的基本生理特征和运动特征;原材料质量控制,从源头上消除材料的品质问题;生产质量的控制,侧重于建立质量管理制度和控制体系,从炼胶、冲压、硫化、压底、磨边和检验等流程对质量的影响程度来分解质量管理,保证产品符合质量要求。五、投资状况分析1、对外股权投资情况(1)对外投资情况
                                                     对外投资情况
           报告期投资额(元)                  上年同期投资额(元)                   变动幅度(%)
                                                    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(%)
    晋江市泰亚鞋业发展有限公司            制造业                                                              100%
    福建泰丰鞋业有限公司                  制造业                                                              100%
    安庆泰亚鞋业有限公司                  制造业                                                              100%
    厦门市瑞行体育用品有限公司            批发与零售业                                                        100%
                                                                                 泰亚鞋业股份有限公司 2013 年半年度报告全文2、募集资金使用情况(1)募集资金总体使用情况
                                                                                                                          单位:万元
    募集资金总额                                                                                                                   44,200
    报告期投入募集资金总额                                                                                                     6,340.52
    已累计投入募集资金总额                                                                                                     38,007.7
    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%
                                                 募集资金总体使用情况说明A、首发取得募集资金情况:经中国证券监督管理委员会证监许可 [2010]1614 号文核准,公司向社会公开发行 2210 万股人民币普通股(A 股),每股面值 1.00 元,实际发行价格每股 20.00 元。募集资金总额为人民币 44,200 万元, 扣除各项发行费用人民币 3,374.98 万元后,实际募集资金净额为 40,825.02 万元。B、以前年度使用募集资金情况:截至 2012 年12 月 31 日,公司共使用募集资金 31,667.18 万元。C、本报告期使用募集资金情况:截止 2013 年 6 月 30 日,公司共使用募集资金 6340.52 万元,累计使用 38007.70 万元,募集资金专用账户余额为 8,254.48 万元,分别存放于募集资金专户中。D、募集资金存放与管理:公司及子公司福建泰丰、安庆泰亚同保荐机构华泰联合证券分别与中国工商银行晋江陈埭支行、中国建设银行股份有限公司泉州清濛支行及中国建设银行股份有限公司晋江陈埭支行签订了《募集资金三方监管协议》。本报告期,公司严格按照募集资金监管协议的规定使用募集资金,并按照协议的要求及时通知保荐机构,接受保荐代表人监督,以保证募集资金的专款专用。(2)募集资金承诺项目情况
                                                                                                                          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
                                                                                          2013 年年产 2000 万双运动鞋
                       否         13,169.98 13,169.98 6,277.25 11,535.74        87.59% 12 月 31        -384.2 否          否鞋底项目
                                                                                          日
                                                                                          2013 年
    技术中心扩建项目       否            1,855      1,855       63.27     331.82    17.89% 12 月 31                 否        否
                                                                                          日
    承诺投资项目小计            --    15,024.98 15,024.98 6,340.52 11,867.56          --           --      -384.2        --        --超募资金投向
    安庆安踏工业园年产                                                                        2012 年
                       否                    10,000.04          0 10,340.14     103.4%                -377.88             否
    2000 万双运动鞋鞋底                                                                       12 月 31
                                                                          泰亚鞋业股份有限公司 2013 年半年度报告全文
    项目                                                                            日
    归还银行贷款(如有)      --                                    11,800               --     --       --       --
    补充流动资金(如有)      --                                     4,000               --     --       --       --
    超募资金投向小计          --             10,000.04            26,140.14   --         --   -377.88    --       --
    合计                      --    15,024.98 25,025.02 6,340.52 38,007.7     --         --   -762.08    --       --
                       1、年产 2000 万双运动鞋鞋底项目:该项目建设用地因泉州湾跨海大桥工程规划路线贯穿福建泰丰
                       场地,被暂停投资建设,因募投项目建设用地置换延迟影响项目建设进度,导致募投项目的建设较未达到计划进度或预
                       原计划延迟。2、技术中心扩建项目:公司原计划在福建泰丰建设期间对公司场地做适当调整,但因计收益的情况和原因
                       福建泰丰项目建设用地置换延迟造成技术中心扩建项目的建设进度也相应延迟。3、公司于 2012 年(分具体项目)
                       3 月 20 日召开的第一届董事会第二十三次会议审议通过了《关于调整募集资金投资项目投资进度的
                       议案》,将募投项目建设完成时间调整至 2013 年 12 月 31 日。项目可行性发生重大
                       不适用变化的情况说明
                       适用
                       2011 年 2 月 13 日,公司 2011 年度第二次临时股东大会审议通过了关于使用超募资金投资安踏工业
                       园“年产 2000 万双运动鞋鞋底项目”的议案,公司使用超募资金 10,000.04 万元投资安庆安踏工业园超募资金的金额、用途
                       “年产 2000 万双运动鞋鞋底项目”,新设全资子公司安庆泰亚负责实施该项目。截至 2013 年 6 月 30及使用进展情况
                       日,安庆泰亚对完成了厂房、宿舍及其他附属工程(食堂、员工活动室等)的建设,在办理工程竣
                       工手续;截至 6 月 30 日,公司在职人员 320 人,已生产运动鞋鞋底 19.26 万双,所有订单均来自安
                       踏及安踏加工厂。销售收入 191.46 万元
                       适用
                       以前年度发生
                       2011 年 4 月 13 日,公司召开了第一届董事会第十二次会议,审议通过了《关于变更募集资金投资
                       项目实施地点》的议案,公司募集资金投资项目之一“年产 2000 万双运动鞋鞋底项目”建设用地因泉募集资金投资项目实
                       州湾跨海大桥工程规划路线贯穿福建泰丰场地,被暂停投资建设。公司会同惠南工业园区、泉州台施地点变更情况
                       商投资区管委会协调制定了用地调整方案,项目建设用地最终确定于泉州台商投资金内张坂片区张
                       青公路北侧的地块,公司已于 2012 年 9 月 7 日取得该地块的国有土地使用权证,并立即投入建设。
                       截至 2013 年 6 月 30 日,厂房、宿舍已全部竣工,正在进行设备采购、安装调试。因工程进度的延
                       迟,导致无法按照计划投入生产,福建泰丰于 2012 年 10 月开始采购部分设备,暂时借用公司及子
                       公司晋江泰亚部分场地,于 2013 年 1 月开始投入生产。募集资金投资项目实
                       不适用施方式调整情况募集资金投资项目先
                       不适用期投入及置换情况
                       适用
                   1、公司于 2012 年 7 月 9 日召开的第一届董事会第二十六次会议审议通过了《关于继续使用部分闲用闲置募集资金暂时 置的募集资金暂时补充流动资金的议案》,公司使用 4,000 万元闲置募集资金暂时补充流动资金,使
    补充流动资金情况   用期限为董事会批准之日起不超过六个月,到期归还到募集资金专用账户。公司已于 2013 年 1 月 7
                       日将上述金额归还至公司募集资金账户并通知了保荐机构以及保荐代表人。2、公司于 2013 年 2 月
                       1 日召开的第二届董事会第四次会议审议通过了《关于继续使用部分闲置的募集资金暂时补充流动
                                                                               泰亚鞋业股份有限公司 2013 年半年度报告全文
                        资金的议案》,公司使用 2,000 万元闲置募集资金暂时补充流动资金,使用期限为董事会批准之日起
                        不超过六个月,到期归还到募集资金专用账户。项目实施出现募集资
                        不适用金结余的金额及原因
                        存放于募集资金专户,其中:(1)中国建设银行股份有限公司泉州清濛支行,账号尚未使用的募集资金
                        35001656840052505428,存放金额:2,973,954.69 元;(2)中国工商银行晋江陈埭支行,账号用途及去向
                        1408012729010006562,存放金额:16,272,741.90 元。
                        本报告期,公司已经按照《上市公司监管指引第 2 号——上市公司募集资金管理和使用的监管要求》、募集资金使用及披露
                        《深圳证券交易所中小企业板上市公司规范运作指引》及相关格式指引的规定及时、真实、准确、中存在的问题或其他
                        完整地披露募集资金的存放及实际使用情况,在募集资金的存放、使用、管理及披露方面不存在违情况
                        规情形。3、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                                      单位:元
                                     主要产品或
    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
                                          服务晋江市泰亚
                                                  1708.67 万 104,002,791 65,782,928. 27,843,318. 2,766,820.1 2,545,074.9
    鞋业发展有 子公司        制鞋业      运动鞋鞋底
                                                  元                   .19            03            85           5            0限公司
                                     运动鞋鞋
    福建泰丰鞋                                                     152,297,646 143,380,233 3,604,196.0 -3,837,412. -3,842,021.
             子公司      制鞋业      底、模具制 5000 万元
    业有限公司                                                             .36            .96            4          93        53
                                     造
    安庆泰亚鞋                                                     171,484,168 137,759,309 1,936,128.5 -3,758,371. -3,778,800.
             子公司      制鞋业      运动鞋鞋底 8000 万元
    业有限公司                                                             .50            .25            2          85        74
                                     设计销售、
                                     体育用品、厦门市瑞行
                         批发和零售 鞋、服装、                 39,500,541. 20,917,565. 11,234,988. -6,951,333. -7,083,601.
    体育用品有 子公司                                 4000 万元
                         业          服饰、户外                           45          12            26          33        32限公司
                                     用品、包装、
                                     帽子、袜子六、对 2013 年 1-9 月经营业绩的预计2013 年 1-9 月预计的经营业绩情况:业绩亏损业绩亏损
    2013 年 1-9 月净利润亏损(万元)                                               -800         至                           5002012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                     6,196.75元)
                                                                          泰亚鞋业股份有限公司 2013 年半年度报告全文
                                              1、子公司福建泰丰、安庆泰亚因新建工厂,前期的筹建费用较高,同时
                                              因处于投产初期,产能规模较小,人员培训费、模具、固定资产折旧费用
                                              等导致相应的成本费用较高。
    业绩变动的原因说明                            2、子公司厦门瑞行为扩大产品线及销售规模,加大设计、开发及市场推
                                              广的投入。
                                              3、公司追加投资泡泡鞋项目,项目建设初期投入较多的运营费用以及开
                                              发设计、模具、直营店铺的投入等。七、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况□ 适用 √ 不适用公司 2012 年年度股东大会审议通过的利润分配方案为不分配、不转增。八、报告期内接待调研、沟通、采访等活动登记表
                                                                                             谈论的主要内容及提供的
    接待时间            接待地点       接待方式            接待对象类型       接待对象
                                                                                                      资料
                                                                                             公司 2012 年财务数据、分
    2013 年 04 月 03 日 公司           电话沟通           个人                长春股民
                                                                                             配方案、经营情况
                                                                                             行业调查、公司发展、生
                                                                           东方证券股份有
    2013 年 05 月 24 日 厦门瑞行       实地调研           机构                                   产经营、公司募投项目及
                                                                          限公司
                                                                                             超募投资项目进展情况
                                                                                             公司发展、生产经营、公
                                                                                             司募投项目及超募投资项
                                                                          景林资产管理有限
    2013 年 06 月 26 日 厦门瑞行       实地调研           机构                                   目进展情况、厦门瑞行经
                                                                          公司
                                                                                             营情况、AAL 休闲鞋的生
                                                                                             产及经营情况
                                                                                             公司发展、生产经营、公
                                                                                             司募投项目及超募投资项
    2013 年 06 月 26 日 厦门瑞行       实地调研           机构                大众信托基金       目进展情况、厦门瑞行经
                                                                                             营情况、AAL 休闲鞋的生
                                                                                             产及经营情况
                                                                                             公司发展、生产经营、公
                                                                                             司募投项目及超募投资项
                                                                          PUBLIC
    2013 年 06 月 26 日 厦门瑞行       实地调研           机构                                   目进展情况、厦门瑞行经
                                                                          MUTUAL
                                                                                             营情况、AAL 休闲鞋的生
                                                                                             产及经营情况
                                                                                             公司发展、生产经营、公
                                                                          国泰基金管理有限
    2013 年 06 月 26 日 厦门瑞行       实地调研           机构                                   司募投项目及超募投资项
                                                                          公司
                                                                                             目进展情况、厦门瑞行经
                                                 泰亚鞋业股份有限公司 2013 年半年度报告全文
                                                                    营情况、AAL 休闲鞋的生
                                                                    产及经营情况
                                                                    公司发展、生产经营、公
                                                                    司募投项目及超募投资项
    2013 年 06 月 26 日 厦门瑞行   实地调研   机构   禾其投资           目进展情况、厦门瑞行经
                                                                    营情况、AAL 休闲鞋的生
                                                                    产及经营情况
                                                                    公司发展、生产经营、公
                                                                    司募投项目及超募投资项
    2013 年 06 月 26 日 厦门瑞行   实地调研   机构   PINE RIVER         目进展情况、厦门瑞行经
                                                                    营情况、AAL 休闲鞋的生
                                                                    产及经营情况
                                                                    公司发展、生产经营、公
                                                                    司募投项目及超募投资项
                                                 广发基金管理有限
    2013 年 06 月 26 日 厦门瑞行   实地调研   机构                      目进展情况、厦门瑞行经
                                                 公司
                                                                    营情况、AAL 休闲鞋的生
                                                                    产及经营情况
                                                                    公司发展、生产经营、公
                                                                    司募投项目及超募投资项
                                                 瀚伦投资顾问(上
    2013 年 06 月 26 日 厦门瑞行   实地调研   机构                      目进展情况、厦门瑞行经
                                                 海)有限公司
                                                                    营情况、AAL 休闲鞋的生
                                                                    产及经营情况
                                                                    公司发展、生产经营、公
                                                                    司募投项目及超募投资项
                                                 马可孛罗至真资产
    2013 年 06 月 26 日 厦门瑞行   实地调研   机构                      目进展情况、厦门瑞行经
                                                 管理
                                                                    营情况、AAL 休闲鞋的生
                                                                    产及经营情况
                                                                    公司发展、生产经营、公
                                                                    司募投项目及超募投资项
                                                 中信证券股份有限
    2013 年 06 月 26 日 厦门瑞行   实地调研   机构                      目进展情况、厦门瑞行经
                                                 公司
                                                                    营情况、AAL 休闲鞋的生
                                                                    产及经营情况
                                                                    公司发展、生产经营、公
                                                                    司募投项目及超募投资项
                                                 南方基金管理有限
    2013 年 06 月 26 日 厦门瑞行   实地调研   机构                      目进展情况、厦门瑞行经
                                                 公司
                                                                    营情况、AAL 休闲鞋的生
                                                                    产及经营情况
                                                                    公司发展、生产经营、公
                                                                    司募投项目及超募投资项
                                                 兴业证券股份有限
    2013 年 06 月 26 日 厦门瑞行   实地调研   机构                      目进展情况、厦门瑞行经
                                                 公司
                                                                    营情况、AAL 休闲鞋的生
                                                                    产及经营情况
                                                 泰亚鞋业股份有限公司 2013 年半年度报告全文
                                                                    公司发展、生产经营、公
                                                                    司募投项目及超募投资项
                                                 鹏华基金管理有限
    2013 年 06 月 26 日 厦门瑞行   实地调研   机构                      目进展情况、厦门瑞行经
                                                 公司
                                                                    营情况、AAL 休闲鞋的生
                                                                    产及经营情况
                                                                    公司发展、生产经营、公
                                                                    司募投项目及超募投资项
                                                 金元证券股份有限
    2013 年 06 月 26 日 厦门瑞行   实地调研   机构                      目进展情况、厦门瑞行经
                                                 公司
                                                                    营情况、AAL 休闲鞋的生
                                                                    产及经营情况
                                                                    公司发展、生产经营、公
                                                                    司募投项目及超募投资项
                                                 平安证券有限责任
    2013 年 06 月 26 日 厦门瑞行   实地调研   机构                      目进展情况、厦门瑞行经
                                                 公司
                                                                    营情况、AAL 休闲鞋的生
                                                                    产及经营情况
                                                                             泰亚鞋业股份有限公司 2013 年半年度报告全文
                                                第五节 重要事项一、公司治理情况公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。二、重大诉讼仲裁事项□ 适用 √ 不适用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、重大关联交易1、与日常经营相关的关联交易
                                                               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
                                                                                                                     《证券时
                                                                                                                     报》、《中
                                                                                                                     国证券
                                                                                    设备进厂                         报》、巨潮
                                          以市场价                                  后一周内                         资讯网
                                          格为基                                    先付                             《2011 年
    晋江世创                                                                                                  2012 年
           公司董事                       础,遵循 590,571.6                        50%,余款 590,571.6               半联交易
    机械制造              购买商品 制鞋机台                          885.86    25.09%                         02 月 21
           参股                           公开、公 1                                待验收合 1                       总结及
    有限公司                                                                                                  日
                                          平、公正                                  格后一个                         2012 年
                                          的原则                                    月内付                           关联关易
                                                                                    清。                             预计的公
                                                                                                                     告
                                                                                                                     (TY-201
                                                                                                                     2-008)
    合计                                           --       --       885.86     --         --         --           --         --
    大额销货退回的详细情况                    无交易价格与市场参考价格差异较大的原 无
                                                                           泰亚鞋业股份有限公司 2013 年半年度报告全文因(如适用)注:以上关联交易系在 2012 年度签订了订购合同,本期实际交货。五、重大合同及其履行情况1、担保情况
                                                                                                                   单位:万元
                                   公司对外担保情况(不包括对子公司的担保)
                                                                                                                    是否为关
                     担保额度               实际发生日期
                                                                                                        是否履行 联方担保
    担保对象名称    相关公告   担保额度     (协议签署     实际担保金额    担保类型       担保期
                                                                                                           完毕      (是或
                     披露日期                   日)
                                                                                                                         否)
                                               公司对子公司的担保情况
                                                                                                                    是否为关
                     担保额度               实际发生日期
                                                                                                        是否履行 联方担保
    担保对象名称    相关公告   担保额度     (协议签署     实际担保金额    担保类型       担保期
                                                                                                           完毕      (是或
                     披露日期                   日)
                                                                                                                         否)
    安庆泰亚鞋业有限 2013 年 02                 2013 年 07 月                  连带责任保
                                    6,000                        3000.00                1年           否            是
    公司                月 02 日                29 日                          证公司担保总额(即前两大项的合计)其中:六、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
               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
                                      公司控股股东
                                      泰亚国际、实际
                                                        避免同业竞争   2010 年 03 月 08
    首次公开发行或再融资时所作承诺        控制人林祥伟、                                      长期              严格履行
                                                        和关联交易     日
                                      王燕娥夫妇及
                                      其家族成员
                                      公司实际控制      自公司股票上
                                                                                          2010 年 12 月 7
                                      人林祥伟、王燕 市之日起三十      2010 年 03 月 08
                                                                                          日至 2013 年 12 严格履行
                                      娥夫妇,控股股 六个月内,不转 日
                                                                                          月6日
                                      东泰亚国际,股 让或者委托他
                                                                     泰亚鞋业股份有限公司 2013 年半年度报告全文
                                   东泰亚投资     人管理其持有
                                                  的公司公开发
                                                  行股票前已发
                                                  行的股份,也不
                                                  会要求公司回
                                                  购其所持股份
                                                  自公司股票上
                                                  市之日起三十
                                                  六个月内,不转
                                                  让或者委托他
                                                                                      2010 年 12 月 7
                                                  人管理其持有     2010 年 10 月 25
                                   股东广州天富                                       日至 2013 年 12 严格履行
                                                  的公司公开发     日
                                                                                      月6日
                                                  行股票前已发
                                                  行的股份,也不
                                                  会要求公司回
                                                  购其所持股份
                                                  如果用于出资
                                                  的机器设备高
                                   实际控制人林   于同类机器设
                                                                   2010 年 04 月 30
    其他对公司中小股东所作承诺         祥伟、王燕娥夫 备当时的国际                        长期              严格履行
                                                                   日
                                   妇             市场正常价格,
                                                  将由其向公司
                                                  补足。
                                                  如公司及期子
                                                  公司未足额缴
                                                  纳社保、住房公
                                   实际控制人林   积金而被政府
                                                                   2010 年 04 月 30
                                   祥伟、王燕娥夫 相关部门追缴                        长期              严格履行
                                                                   日
                                   妇             或因此而发生
                                                  其他损失,将由
                                                  其承担足额补
                                                  偿责任
                                                                                      2012 年 6 月 25
                                                  未来三年股东     2012 年 06 月 25
                                   公司                                               日至 2015 年 6 严格履行
                                                  回报规划         日
                                                                                      月 30 日
                                   关于使用部分
                                   闲置募集资金
                                                                   2013 年 02 月 01 2013 年 2 月 1
                                   暂时补充流动                                                         严格履行
                                                                   日                 日起六个月内
                                   资金期间的承
                                   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   不适用
                                                                  泰亚鞋业股份有限公司 2013 年半年度报告全文(如有)七、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 √ 否八、处罚及整改情况□ 适用 √ 不适用九、其他重大事项的说明
    根据公司的未来发展战略,为完善公司下游产业链,实现公司可持续发展,提高公司盈利能力,经2013 年6月 13 日,公司第二届董事会第六次会议审议通过,公司决定向全资子公司厦门市瑞行体育用品有限公司增资人民币1000万元,主要用于厦门市瑞行体育用品有限公司新增泡泡鞋项目的运营。截止2013年6月30日,厦门瑞行已在国内部分城市通过经销及自营相结合的方式进行销售,其中自营店已有21家,加盟店为4家。2013年8月8日,泡泡鞋天猫网店也已正式开业。
                                                                       泰亚鞋业股份有限公司 2013 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
                          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
                       132,600,0                                                              132,600,0
    一、有限售条件股份                      75%                                                                     75%
                                00                                                                     00
                       30,600,00                                                              30,600,00
    3、其他内资持股                       17.31%                                                                 17.31%
                                0                                                                      0
                       30,600,00                                                              30,600,00
    其中:境内法人持股                    17.31%                                                                 17.31%
                                0                                                                      0
                       102,000,0                                                              102,000,0
    4、外资持股                           57.69%                                                                 57.69%
                                00                                                                     00
                       102,000,0                                                              102,000,0
    其中:境外法人持股                    57.69%                                                                 57.69%
                                00                                                                     00
                       44,200,00                                                              44,200,00
    二、无限售条件股份                      25%                                                                     25%
                                0                                                                      0
                       44,200,00                                                              44,200,00
    1、人民币普通股                         25%                                                                     25%
                                0                                                                      0
                       176,800,0                                                              176,800,0
    三、股份总数                            100%                                                                   100%
                                00                                                                     00股份变动的原因□ 适用 √ 不适用股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用
                                                                        泰亚鞋业股份有限公司 2013 年半年度报告全文二、公司股东数量及持股情况
                                                                                                                单位:股
    报告期末股东总数                                                                                                    6,698
                                           持股 5%以上的股东持股情况
                                                             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
    泰亚国际贸易有                                     102,000          102,000
                 境外法人                 57.69%
    限公司                                                ,000             ,000
    泉州市泰亚投资                                     18,000,          18,000,
                 境内非国有法人           10.18%
    有限责任公司                                          000              000
    广州天富投资有                                     12,600,          12,600,
                 境内非国有法人            7.13%                                        质押                 12,600,000
    限公司                                                000              000
                                                   1,022,5                    1,022,5
    厉剑勇           境内自然人                0.58%
                                                       05                         05
    王坤             境内自然人                0.53% 928,533                      928,533
    王洪君           境内自然人                0.48% 843,500                      843,500
    包瑞俊           境内自然人                0.41% 726,600                      726,600
    叶小芬           境内自然人                0.28% 499,963                      499,963
    王冬雪           境内自然人                0.28% 494,099                      494,099
    廖远萍           境内自然人                0.28% 486,500                      486,500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)
                                  泰亚国际贸易有限公司和泉州市泰亚投资有限责任公司的股东系兄弟关系,与广州天富上述股东关联关系或一致行动的
                                  投资有限公司不存在关联关系。公司不知其他股东之间是否存在关联关系,也不知是否说明
                                  属于《上市公司股东持股变动信息披露管理办法》规定的一致行动人。
                                          前 10 名无限售条件股东持股情况
                                                                                                  股份种类
           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
    厉剑勇                                                                    1,022,505 人民币普通股              1,022,505
    王坤                                                                          928,533 人民币普通股              928,533
    王洪君                                                                        843,500 人民币普通股              843,500
    包瑞俊                                                                        726,600 人民币普通股              726,600
    叶小芬                                                                        499,963 人民币普通股              499,963
                                                                  泰亚鞋业股份有限公司 2013 年半年度报告全文
    王冬雪                                                               494,099 人民币普通股           494,099
    廖远萍                                                               486,500 人民币普通股           486,500
    夏闽翠                                                               372,086 人民币普通股           372,086
    王志刚                                                               343,500 人民币普通股           343,500
    安若玮                                                               339,800 人民币普通股           339,800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 公司不知前 10 名无限售条件股东之间是否存在关联关系,也不知是否属于《上市公司前 10 名股东之间关联关系或一致 股东持股变动信息披露管理办法》规定的一致行动人。行动的说明参与融资融券业务股东情况说明
                                 无(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 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                                  泰亚鞋业股份有限公司 2013 年半年度报告全文
                      第七节 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 2012 年年报。
                                                            泰亚鞋业股份有限公司 2013 年半年度报告全文
                                   第八节 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:泰亚鞋业股份有限公司
                                                                                               单位:元
                  项目                 期末余额                               期初余额流动资产:
    货币资金                                      48,260,693.56                         146,473,687.99
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                      30,557,032.00                          39,236,200.00
    应收账款                                     109,625,153.95                         109,366,179.81
    预付款项                                      21,853,317.16                          30,196,527.24
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                          82,100.00                           3,104,513.15
    应收股利
    其他应收款                                     1,508,616.36                            368,358.97
    买入返售金融资产
    存货                                         120,304,434.20                         100,596,806.76
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                      332,191,347.23                         429,342,273.92
                                   泰亚鞋业股份有限公司 2013 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
    固定资产             123,786,415.60                         64,992,383.08
    在建工程             143,519,705.11                         98,465,623.97
    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              95,635,857.64                         96,295,271.14
    开发支出
    商誉
    长期待摊费用           1,818,180.12                           461,739.21
    递延所得税资产         1,687,346.47                          3,001,171.55
    其他非流动资产
    非流动资产合计           366,447,504.94                        263,216,188.95
    资产总计                 698,638,852.17                        692,558,462.87流动负债:
    短期借款              12,300,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                989,380.00                           2,265,480.00
    应付账款              30,339,673.70                         17,386,954.48
    预收款项               1,756,605.10                          3,822,904.75
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬           7,272,832.77                          5,087,083.53
    应交税费              -8,848,095.53                         14,824,375.20
                                             泰亚鞋业股份有限公司 2013 年半年度报告全文
    应付利息
    应付股利
    其他应付款                      4,794,463.86                          3,747,893.15
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                        48,604,859.90                         47,134,691.11非流动负债:
    长期借款
    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                  3,094,998.28                           200,000.00
    非流动负债合计                       3,094,998.28                           200,000.00
    负债合计                            51,699,858.18                         47,334,691.11所有者权益(或股东权益):
    实收资本(或股本)            176,800,000.00                        176,800,000.00
    资本公积                      332,992,914.39                        332,992,914.39
    减:库存股
    专项储备
    盈余公积                       12,222,334.39                         12,222,334.39
    一般风险准备
    未分配利润                    124,923,745.21                        123,208,522.98
    外币报表折算差额
    归属于母公司所有者权益合计         646,938,993.99                        645,223,771.76
    少数股东权益
    所有者权益(或股东权益)合计       646,938,993.99                        645,223,771.76负债和所有者权益(或股东权益)总
                                   698,638,852.17                        692,558,462.87计
                                                               泰亚鞋业股份有限公司 2013 年半年度报告全文
    法定代表人:林祥加               主管会计工作负责人:黄小蓉                      会计机构负责人:郭淑燕2、母公司资产负债表编制单位:泰亚鞋业股份有限公司
                                                                                                  单位:元
                 项目                     期末余额                               期初余额流动资产:
    货币资金                                          29,793,506.71                          32,060,942.54
    交易性金融资产
    应收票据                                          14,320,000.00                          33,586,200.00
    应收账款                                          82,769,777.03                          74,593,732.54
    预付款项                                           8,549,573.41                           8,417,742.10
    应收利息                                              82,100.00                            881,039.40
    应收股利
    其他应收款                                        66,193,085.72                          45,470,760.40
    存货                                              55,561,602.79                          54,731,487.33
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                         257,269,645.66                         249,741,904.31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                                     322,203,746.67                         307,203,746.67
    投资性房地产
    固定资产                                          44,483,909.37                          44,277,224.77
    在建工程
    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                                           4,930,620.37                           4,946,334.35
    开发支出
    商誉
                                       泰亚鞋业股份有限公司 2013 年半年度报告全文
    长期待摊费用
    递延所得税资产             1,248,462.55                          1,990,445.76
    其他非流动资产
    非流动资产合计               372,866,738.96                        358,417,751.55
    资产总计                     630,136,384.62                        608,159,655.86流动负债:
    短期借款                  12,300,000.00
    交易性金融负债
    应付票据                    989,380.00                           2,265,480.00
    应付账款                  13,329,445.57                         10,144,232.98
    预收款项                   1,134,711.00                          2,814,666.63
    应付职工薪酬               3,774,961.52                          2,973,094.99
    应交税费                  -1,331,857.94                          1,570,149.37
    应付利息
    应付股利
    其他应付款                 1,019,870.80                           763,898.51
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                  31,216,510.95                         20,531,522.48非流动负债:
    长期借款
    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              218,000.02                            200,000.00
    非流动负债合计                  218,000.02                            200,000.00
    负债合计                      31,434,510.97                         20,731,522.48所有者权益(或股东权益):
    实收资本(或股本)       176,800,000.00                        176,800,000.00
    资本公积                 351,392,448.45                        351,392,448.45
    减:库存股
    专项储备
                                                                  泰亚鞋业股份有限公司 2013 年半年度报告全文
    盈余公积                                            10,343,568.49                          10,343,568.49
    一般风险准备
    未分配利润                                          60,165,856.71                          48,892,116.44
    外币报表折算差额
    所有者权益(或股东权益)合计                            598,701,873.65                         587,428,133.38负债和所有者权益(或股东权益)总
                                                        630,136,384.62                         608,159,655.86计
    法定代表人:林祥加                  主管会计工作负责人:黄小蓉                      会计机构负责人:郭淑燕3、合并利润表编制单位:泰亚鞋业股份有限公司
                                                                                                     单位:元
                  项目                       本期金额                               上期金额
    一、营业总收入                                          145,584,582.48                         160,194,604.32
    其中:营业收入                                     145,584,582.48                         160,194,604.32
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                          141,989,960.14                         138,798,524.88
    其中:营业成本                                     113,021,655.37                         123,815,536.60
           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                                  900,735.96                             955,564.13
           销售费用                                      10,224,407.04                           4,711,036.06
           管理费用                                      18,792,747.37                           9,932,145.19
           财务费用                                        -464,293.85                            -801,434.60
           资产减值损失                                    -485,291.75                            185,677.50
    加:公允价值变动收益(损失以“-”号填列)
                                                                      泰亚鞋业股份有限公司 2013 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)                            3,594,622.34                          21,396,079.44
       加:营业外收入                                         1,368,500.26                          55,506,946.54
       减:营业外支出                                            42,021.99                             10,914.30
            其中:非流动资产处置损
                                                                 24,689.39                             10,866.15失四、利润总额(亏损总额以“-”号填
                                                              4,921,100.61                          76,892,111.68列)
       减:所得税费用                                         3,205,878.38                          19,290,576.79
    五、净利润(净亏损以“-”号填列)                            1,715,222.23                          57,601,534.89
       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                             1,715,222.23                          57,601,534.89
       少数股东损益
    六、每股收益:                                      --                                     --
       (一)基本每股收益                                             0.01                                   0.33
       (二)稀释每股收益                                             0.01                                   0.33七、其他综合收益
    八、综合收益总额                                              1,715,222.23                          57,601,534.89
       归属于母公司所有者的综合收益
                                                              1,715,222.23                          57,601,534.89总额
       归属于少数股东的综合收益总额
    法定代表人:林祥加                      主管会计工作负责人:黄小蓉                      会计机构负责人:郭淑燕4、母公司利润表编制单位:泰亚鞋业股份有限公司
                                                                                                         单位:元
                 项目                            本期金额                               上期金额
    一、营业收入                                                106,359,881.97                         115,971,939.57
       减:营业成本                                          82,483,941.84                          89,603,084.37
                                                                      泰亚鞋业股份有限公司 2013 年半年度报告全文
           营业税金及附加                                      685,490.35                             719,530.99
           销售费用                                            968,752.50                            1,152,156.26
           管理费用                                           9,775,414.46                          10,295,898.75
           财务费用                                            -124,300.44                            -775,339.08
           资产减值损失                                        -203,506.39                            -232,234.57
       加:公允价值变动收益(损失以“-”号填列)
           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
    二、营业利润(亏损以“-”号填列)                           12,774,089.65                          15,208,842.85
       加:营业外收入                                          570,839.76                             734,531.64
       减:营业外支出                                            26,497.51                                749.54
           其中:非流动资产处置损失                              24,689.39                                749.54三、利润总额(亏损总额以“-”号填
                                                             13,318,431.90                          15,942,624.95列)
       减:所得税费用                                         2,044,691.63                           3,985,656.23
    四、净利润(净亏损以“-”号填列)                           11,273,740.27                          11,956,968.72
    五、每股收益:                                      --                                     --
       (一)基本每股收益                                             0.06                                   0.07
       (二)稀释每股收益                                             0.06                                   0.07六、其他综合收益
    七、综合收益总额                                             11,273,740.27                          11,956,968.72
    法定代表人:林祥加                      主管会计工作负责人:黄小蓉                      会计机构负责人:郭淑燕5、合并现金流量表编制单位:泰亚鞋业股份有限公司
                                                                                                         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                         119,553,442.85                         152,055,348.42
       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
                                              泰亚鞋业股份有限公司 2013 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
    收到其他与经营活动有关的现金    15,752,603.80                         57,701,425.09
    经营活动现金流入小计                135,306,046.65                        209,756,773.51
    购买商品、接受劳务支付的现金    64,088,458.24                         78,480,186.31
    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
                                     36,426,834.12                         31,621,843.01金
    支付的各项税费                  29,735,073.05                         20,277,329.50
    支付其他与经营活动有关的现金    15,549,084.33                          7,938,381.78
    经营活动现金流出小计                145,799,449.74                        138,317,740.60
    经营活动产生的现金流量净额          -10,493,403.09                         71,439,032.91二、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
                                                                               26,490.38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                                                           26,490.38
    购建固定资产、无形资产和其他
                                     99,314,498.69                         66,976,785.87长期资产支付的现金
                                                                     泰亚鞋业股份有限公司 2013 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
    投资活动现金流出小计                                       99,314,498.69                           66,976,785.87
    投资活动产生的现金流量净额                                -99,314,498.69                          -66,950,295.49三、筹资活动产生的现金流量:
       吸收投资收到的现金
       其中:子公司吸收少数股东投资收到的现金
       取得借款收到的现金                                  12,300,000.00
       发行债券收到的现金
       收到其他与筹资活动有关的现金                                                                 1,342,128.26
    筹资活动现金流入小计                                       12,300,000.00                            1,342,128.26
       偿还债务支付的现金
       分配股利、利润或偿付利息支付
                                                               25,400.00                           17,170,000.00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                                                                 1,483,593.22
    筹资活动现金流出小计                                           25,400.00                           18,653,593.22
    筹资活动产生的现金流量净额                                 12,274,600.00                          -17,311,464.96四、汇率变动对现金及现金等价物的
                                                                   -48.65                                 10.77影响
    五、现金及现金等价物净增加额                              -97,533,350.43                          -12,822,716.77
       加:期初现金及现金等价物余额                       145,794,043.99                          256,763,195.34
    六、期末现金及现金等价物余额                               48,260,693.56                          243,940,478.57
    法定代表人:林祥加                    主管会计工作负责人:黄小蓉                       会计机构负责人:郭淑燕6、母公司现金流量表编制单位:泰亚鞋业股份有限公司
                                                                                                        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:
                                              泰亚鞋业股份有限公司 2013 年半年度报告全文
    销售商品、提供劳务收到的现金    93,409,055.30                        119,418,951.70
    收到的税费返还
    收到其他与经营活动有关的现金    46,059,868.22                         44,680,739.94
    经营活动现金流入小计                139,468,923.52                        164,099,691.64
    购买商品、接受劳务支付的现金    42,701,587.84                         56,246,276.48
    支付给职工以及为职工支付的现
                                     19,831,686.08                         21,214,468.55金
    支付的各项税费                  11,404,625.00                         14,633,407.39
    支付其他与经营活动有关的现金    61,594,276.78                         26,284,614.50
    经营活动现金流出小计                135,532,175.70                        118,378,766.92
    经营活动产生的现金流量净额            3,936,747.82                         45,720,924.72二、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
                                                                                 490.38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                                                             490.38
    购建固定资产、无形资产和其他
                                      2,799,091.00                          3,250,706.00长期资产支付的现金
    投资支付的现金
    取得子公司及其他营业单位支付
                                     15,000,000.00                          5,000,000.00的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                 17,799,091.00                          8,250,706.00
    投资活动产生的现金流量净额          -17,799,091.00                         -8,250,215.62三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金              12,300,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金                                           1,342,128.26
    筹资活动现金流入小计                 12,300,000.00                          1,342,128.26
    偿还债务支付的现金
                                                                           泰亚鞋业股份有限公司 2013 年半年度报告全文
       分配股利、利润或偿付利息支付
                                                                  25,400.00                                  17,170,000.00的现金
       支付其他与筹资活动有关的现金                                                                           1,483,593.22
    筹资活动现金流出小计                                              25,400.00                                  18,653,593.22
    筹资活动产生的现金流量净额                                    12,274,600.00                                  -17,311,464.96四、汇率变动对现金及现金等价物的
                                                                         -48.65                                      10.92影响
    五、现金及现金等价物净增加额                                   -1,587,791.83                                 20,159,255.06
       加:期初现金及现金等价物余额                           31,381,298.54                                  34,665,682.21
    六、期末现金及现金等价物余额                                  29,793,506.71                                  54,824,937.27
    法定代表人:林祥加                         主管会计工作负责人:黄小蓉                           会计机构负责人:郭淑燕7、合并所有者权益变动表编制单位:泰亚鞋业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)
                             176,800 332,992,                  12,222,             123,208,                     645,223,77一、上年年末余额
                              ,000.00   914.39                 334.39               522.98                            1.76
       加:会计政策变更
           前期差错更正
           其他
                             176,800 332,992,                  12,222,             123,208,                     645,223,77二、本年年初余额
                              ,000.00   914.39                 334.39               522.98                            1.76
    三、本期增减变动金额(减少                                                         1,715,22                      1,715,222.
    以“-”号填列)                                                                       2.23                             23
                                                                                   1,715,22                      1,715,222.(一)净利润
                                                                                       2.23                             23(二)其他综合收益
                                                                                   1,715,22                      1,715,222.上述(一)和(二)小计
                                                                                       2.23                             23(三)所有者投入和减少资本
                                                                          泰亚鞋业股份有限公司 2013 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(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                176,800 332,992,                12,222,            124,923,                  646,938,99四、本期期末余额
                                ,000.00   914.39                 334.39             745.21                         3.99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)
                                88,400, 421,392,                9,851,5            80,613,9                  600,258,41一、上年年末余额
                                 000.00   914.39                  02.13              94.91                         1.43
       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
                                                          泰亚鞋业股份有限公司 2013 年半年度报告全文
          其他
                             88,400, 421,392,   9,851,5         80,613,9                 600,258,41二、本年年初余额
                              000.00   914.39    02.13            94.91                        1.43
    三、本期增减变动金额(减少 88,400, -88,400,     2,370,8         42,594,5                 44,965,360
    以“-”号填列)              000.00   000.00    32.26            28.07                         .33
                                                                62,645,3                 62,645,360(一)净利润
                                                                  60.33                         .33(二)其他综合收益
                                                                62,645,3                 62,645,360上述(一)和(二)小计
                                                                  60.33                         .33(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                2,370,8         -20,050,                 -17,680,00(四)利润分配
                                                 32.26           832.26                        0.00
                                                2,370,8         -2,370,81.提取盈余公积
                                                 32.26            32.262.提取一般风险准备
    3.对所有者(或股东)的分                                       -17,680,                 -17,680,00
    配                                                               000.00                        0.004.其他
                             88,400, -88,400,(五)所有者权益内部结转
                              000.00   000.00
    1.资本公积转增资本(或股    88,400, -88,400,
    本)                          000.00   000.002.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                             176,800 332,992,   12,222,         123,208,                 645,223,77四、本期期末余额
                             ,000.00   914.39   334.39           522.98                        1.76
                                                                         泰亚鞋业股份有限公司 2013 年半年度报告全文
    法定代表人:林祥加                          主管会计工作负责人:黄小蓉                         会计机构负责人:郭淑燕8、母公司所有者权益变动表编制单位:泰亚鞋业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
                              176,800,00 351,392,44                       10,343,568              48,892,116 587,428,13一、上年年末余额
                                     0.00        8.45                            .49                      .44       3.38
       加:会计政策变更
           前期差错更正
           其他
                              176,800,00 351,392,44                       10,343,568              48,892,116 587,428,13二、本年年初余额
                                     0.00        8.45                            .49                      .44       3.38
    三、本期增减变动金额(减少                                                                        11,273,740 11,273,740
    以“-”号填列)                                                                                          .27        .27
                                                                                                  11,273,740 11,273,740(一)净利润
                                                                                                          .27        .27(二)其他综合收益
                                                                                                  11,273,740 11,273,740上述(一)和(二)小计
                                                                                                          .27        .27(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)
                                                                      泰亚鞋业股份有限公司 2013 年半年度报告全文3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              176,800,00 351,392,44                    10,343,568            60,165,856 598,701,87四、本期期末余额
                                    0.00       8.45                           .49                      .71       3.65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
                              88,400,000 439,792,44                     7,972,736.           45,234,626 581,399,81一、上年年末余额
                                     .00        8.45                           23                      .06       0.74
       加:会计政策变更
           前期差错更正
           其他
                              88,400,000 439,792,44                     7,972,736.           45,234,626 581,399,81二、本年年初余额
                                     .00        8.45                           23                      .06       0.74
    三、本期增减变动金额(减少以 88,400,000 -88,400,00                      2,370,832.            3,657,490. 6,028,322.
    “-”号填列)                       .00        0.00                           26                      38         64
                                                                                             23,708,322 23,708,322(一)净利润
                                                                                                       .64        .64(二)其他综合收益
                                                                                             23,708,322 23,708,322上述(一)和(二)小计
                                                                                                       .64        .64(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                        2,370,832.            -20,050,83 -17,680,00(四)利润分配
                                                                               26                     2.26       0.00
                                                                        2,370,832.           -2,370,832.1.提取盈余公积
                                                                               26                      262.提取一般风险准备
                                                                        泰亚鞋业股份有限公司 2013 年半年度报告全文
                                                                                             -17,680,00 -17,680,003.对所有者(或股东)的分配
                                                                                                   0.00       0.004.其他
                              88,400,000 -88,400,00(五)所有者权益内部结转
                                     .00        0.00
                             88,400,000 -88,400,001.资本公积转增资本(或股本)
                                     .00      0.002.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              176,800,00 351,392,44                      10,343,568          48,892,116 587,428,13四、本期期末余额
                                    0.00        8.45                            .49                 .44       3.38
    法定代表人:林祥加                         主管会计工作负责人:黄小蓉                     会计机构负责人:郭淑燕三、公司基本情况
    1、公司概况
    泰亚鞋业股份有限公司(以下简称公司)系改制设立的中外合资有限公司,企业法人营业执照注册号为350500400047314。公司注册资本为人民币17,680万元,实收资本为人民币17,680万元,法定代表人:林祥加,注册地及总部地址:福建省泉州市经济技术开发区清濛园区美泰路36号,公司类型:股份有限公司(台港澳与境内合资、上市),经营范围:生产各种鞋及鞋材。
    2、历史沿革及股份公开发行情况
    泰亚鞋业股份有限公司前身系泰亚(泉州)鞋业有限公司,经泉州市对外经济贸易委员会于1999年11月29日以泉外经贸资[1999]283号文批准,由香港泰亚国际贸易公司投资设立的外商独资企业;公司注册资本1,050万港元,投资总额为1,500万港元,经营范围为生产各种鞋及鞋材。2002年12月30日,公司注册资本变更为3,050万港元。
    2009年2月23日,公司原股东香港泰亚国际贸易公司与泰亚国际贸易有限公司签订股权转让协议,将其持有的公司85%股权转让给泰亚国际贸易有限公司;2009年3月2日,与泉州市泰亚投资有限责任公司签订股权转让协议,将其持有的公司15%股权转让给泉州市泰亚投资有限责任公司。上述股权转让后公司变更为中外合资企业,并于2009年3月25日领取了换发的《企业法人营业执照》。
    2009年6月5日,经福建省对外贸易经济合作厅闽外经贸资[2009]130号文《关于泰亚(泉州)鞋业有限公司改制为泰亚鞋业股份有限公司的批复》批准,同意公司改制为股份有限公司,并更名为泰亚鞋业股份有限公司。公司以经福建华兴会计师事务所有限公司审定的截止2009年3月31日的净资产人民币84,202,401.78元中的60,000,000.00元按1:1的比例折合成等额股份6,000万股,余额人民币24,202,401.78元计入资本公积。2009年8月31日,公司领取了换发的《企业法人营业执照》,名称变更为泰亚鞋业股份有限公司。2009年12月7日,公司股本总额由6,000万股增至6,630万股,增加部分由新投资者广州天富投资有限公司认缴。2009年12月10日,公司领取了换发的《企业法人营业执照》。
    经中国证券监督管理委员会证监许可[2010]1614号文核准,公司2010年首次向社会公开发行人民币普通股(A股)2,210
                                                                      泰亚鞋业股份有限公司 2013 年半年度报告全文万股(每股面值1元)。首次发行采用网下向股票配售对象询价配售与网上向社会公众投资者定价发行相结合的方式,其中:网下配售440万股,网上定价发行1,770万股。发行价格为20.00元/股。经深圳证券交易所《关于泰亚鞋业股份有限公司人民币普通股股票上市的通知》(深证上[2010]393号)同意,公司发行的人民币普通股股票在深圳证券交易所上市,股票简称“泰亚股份”,股票代码“002517”。
       2012年8月6日,经福建省对外贸易经济合作厅闽外经贸外资[2012]218号文《福建省对外贸易合作厅关于同意泰亚鞋业股份有限公司增加股本总额的批复》批准,同意公司以资本公积转增股本方式向全体股东每10股转增10股。转股后,公司股本总额由88,400,000股增加至176,800,000股,并于2012年10月23日领取了换发的《企业法人营业执照》。
       截止2013年06月30日,公司注册资本为176,800,000.00元,股本总数为176,800,000股(每股面值1元)。其中,有限售条件股份A股为132,600,000股,占股份总数的75%;无限售条件股份A股为44,200,000股,占股份总数的25%。
       3、公司行业性质、经营范围、主要产品及提供的劳务
       公司行业性质:按证监会发布的《上市公司行业分类指引》,公司所在行业为制造业中的制鞋业(C1340)。
       公司主要经营范围:生产各种鞋及鞋材(以上经营范围涉及许可经营项目,应在取得有关部门许可后方可经营)。
       主要产品或提供的劳务:公司产品的主要注册商标为“泰亚”,主要产品系各类运动鞋鞋底及休闲鞋鞋底,包括EVA鞋底、PH鞋底及其他鞋底。
       4、母公司以及集团最终母公司的名称
       公司母公司为泰亚国际贸易有限公司,最终实际控制人为林祥伟、王燕娥夫妇。
       5、公司的基本组织架构
       公司最高权力机构为股东大会,股东大会下设董事会和监事会,董事会下设董事会秘书及四个专门委员会,其中审计委员会下设内审部。由董事会聘任总经理,根据董事长提名聘任董事会秘书,根据总经理提名聘任两名副总经理,一名财务总监。
       公司董事会秘书下设证券部;总经理下设财务部、人力资源部、行政部、生产部、销售部、采购部、工程管理部、投资管理部、技术中心、质检中心,其中生产部下辖模具厂、EVA厂、PH厂、RB厂、TPU厂、贴合厂、仓库。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
       公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》和其他各项具体会计准则、应用指南及准则解释的规定进行确认和计量,在此基础上编制财务报表。2、遵循企业会计准则的声明
       公司编制的2013年06月30日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
       公司会计年度自公历每年1月1日起至12月31日止。
                                                                   泰亚鞋业股份有限公司 2013 年半年度报告全文4、记账本位币
    公司以人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资的初始投资成本与支付的现金、转让的非现金资产及所承担债务账面价值之间的差额,调整资本公积;资本公积的余额不足冲减的,调整留存收益。
    合并方以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本,长期股权投资的初始投资成本与所发行股份面值总额之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    同一控制下企业合并进行过程中发生的各项直接相关费用,除以发行债券方式进行的企业合并,与发行债券相关的佣金、手续费等应按照《企业会计准则第22号——金融工具确认和计量》的规定进行会计处理外,应于发生时费用化计入当期损益。(2)非同一控制下的企业合并
    购买方应当按照确定的企业合并成本作为长期股权投资的初始投资成本。企业合并成本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公允价值以及为进行企业合并发生除审计、法律服务、评估咨询等中介费用以及其他相关管理费用外的各项直接相关费用之和。
    购买方作为合并对价发行的权益性证券或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。
    通过多次交换交易分步实现的企业合并,其企业合并成本为每一单项交换交易的成本之和。
    购买方对于企业合并成本与确认的被购买方可辨认净资产公允价值份额的差额,应视情况分别处理:
    A、企业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,应确认为商誉。
    B、企业合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,对合并中取得的资产、负债的公允价值、作为合并对价的非现金资产或发行的权益性证券等的公允价值进行复核,复核结果表明所确定的各项可辨认资产和负债的公允价值确定是恰当的,应将企业合并成本低于取得的被购买方可辨认净资产公允价值份额之间的差额,计入合并当期的营业外收入,并在会计报表附注中予以说明。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    1)合并类型:企业合并分为同一控制下的企业合并和非同一控制下的企业合并
    ①同一控制下的企业合并
    公司各项资产、负债,按其账面价值为基础进行编制合并报表。合并利润表包括参与合并各方自合并当期期初至合并日所发生的收入、费用和利润。合并现金流量表包括参与合并各方自合并当期期初至合并日的现金流量。
    在合并资产负债表中,对于被合并方在企业合并前实现的留存收益(盈余公积和未分配利润之和)中归属于合并方的部
                                                                      泰亚鞋业股份有限公司 2013 年半年度报告全文分,按以下原则,自合并方的资本公积转入留存收益:
    a、确认企业合并形成的长期股权投资后,合并方账面资本公积(资本溢价或股本溢价)贷方余额大于被合并方在合并前实现的留存收益中归属于合并方的部分,在合并资产负债表中,将被合并方在合并前实现的留存收益中归属于合并方的部分自“资本公积”转入“盈余公积”和“未分配利润”。
    b、确认企业合并形成的长期股权投资后,合并方账面资本公积(资本溢价或股本溢价)贷方余额小于被合并方在合并前实现的留存收益中归属于合并方的部分的,在合并资产负债表中,以合并方资本公积(资本溢价或股本溢价)的贷方余额为限,将被合并方在企业合并前实现的留存收益中归属于合并方的部分自“资本公积”转入“盈余公积”和“未分配利润”。
    ②非同一控制下的企业合并
    公司以子公司的个别财务报表反映为在购买日公允价值基础上确定的可辨认资产、负债及或有负债在本期资产负债表日的金额进行编制合并报表。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。
    2)合并范围:合并财务报表的合并范围的确定原则是以控制为基础,即公司直接或通过子公司间接拥有被投资单位半数以上的表决权;或公司对被投资单位符合下列条件之一的,均将其纳入合并财务报表的范围:
    ①通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决权;
    ②根据公司章程或协议,有权决定被投资单位的财务和经营政策;
    ③有权任免被投资单位的董事会或类似机构的多数成员;
    ④在被投资单位的董事会或类似机构占多数表决权。
    3)合并程序及方法:合并财务报表以公司和其子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由公司编制。
    公司统一子公司所采用的会计政策及会计期间,使子公司采用的会计政策、会计期间与公司保持一致。在编制合并会计报表时,遵循重要性原则,抵销母公司与子公司、子公司与子公司之间的内部往来、内部交易及权益性投资项目。
    通过多次交易分步实现非同一控制下企业合并的,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,应当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应当转为购买日所属当期投资收益。
    子公司中的少数股东权益应与公司的权益分开确定,少数股东权益的账面金额等于初始确认金额加上其享有后续权益变动的份额,在合并财务报表中,子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额的,其余额仍应当冲减少数股东权益。
    公司出售不丧失控制权的股权,在合并报表中处置价与处置长期投资相对应享有子公司净资产的差额列入资本公积。
    公司因处置部分股权投资或其他原因丧失了对原有子公司控制权的,在合并财务报表中,对于剩余股权,应当按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相关的其他综合收益,应当在丧失控制权时转为当期投资收益。7、现金及现金等价物的确定标准
    公司在编制现金流量表时所确定的现金等价物,是指公司持有的期限短(一般是指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。公司现金包括库存现金及可以随时用于支付的银行存款。
    受到限制的银行存款,不作为现金流量表中的现金及现金等价物。
                                                                      泰亚鞋业股份有限公司 2013 年半年度报告全文8、外币业务和外币报表折算(1)外币业务
       发生外币业务时,外币金额按交易发生日的即期汇率(中国人民银行授权中国外汇交易中心公布的中间价)折算为人民币入账,期末按照下列方法对外币货币性项目和外币非货币性项目进行处理:
       A、外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认或者前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益。
       B、以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。
       C、对以公允价值计量的外币非货币性项目,按公允价值确定日即期汇率折算,由此产生的汇兑损益作为公允价值变动,计入当期损益。
       外币汇兑损益除与购建或者生产符合资本化条件的资产有关的外币专门借款产生的汇兑损益,在资产达到预定可使用或者可销售状态前计入符合资本化条件的资产的成本,其余均计入当期损益。(2)外币财务报表的折算
       A、资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。
       B、利润表中的收入和费用项目,采用交易发生日的即期汇率折算。
       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。
       C、现金流量表采用现金流量发生日的即期汇率折算。汇率变动对现金的影响额作为调节项目,在现金流量表中单独列示。9、金融工具(1)金融工具的分类
       金融工具分为下列五类:
       A、以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债和直接指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债;
       B、持有至到期投资;
       C、贷款和应收款项;
       D、可供出售金融资产;
       E、其他金融负债。(2)金融工具的确认依据和计量方法
       金融工具的确认依据为:当公司成为金融工具合同的一方时,确认与之相关的金融资产或金融负债。
       金融工具的计量方法:
       A、以公允价值计量且其变动计入当期损益的金融资产或金融负债:按照取得时的公允价值作为初始确认金额,相关的
                                                                     泰亚鞋业股份有限公司 2013 年半年度报告全文交易费用在发生时计入当期损益。支付的价款中包含已宣告发放的现金股利或债券利息,单独确认为应收项目。持有期间取得的利息或现金股利,确认为投资收益。资产负债表日,将其公允价值变动计入当期损益。
    B、持有至到期投资:按取得时的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含已宣告发放债券利息的,单独确认为应收项目。持有期间按照实际利率法确认利息收入,计入投资收益。实际利率与票面利率差别很小的,可按票面利率计算利息收入,计入投资收益。处置持有至到期投资时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    C、应收款项:按从购货方应收的合同或协议价款作为初始入账金额。单项金额重大的应收款项持有期间采用实际利率法,按摊余成本进行后续计量。
    D、可供出售金融资产:按取得该金融资产的公允价值和相关费用之和作为初始确认金额。支付的价款中包含了已宣告发放的债券利息或现金股利的,单独确认为应收项目。持有期间取得的利息或现金股利,计入投资收益。期末,可供出售金融资产以公允价值计量,且公允价值变动计入资本公积(其他资本公积)。
    处置可供出售金融资产时,将取得的价款与该金融资产账面价值之间的差额,计入当期损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入当期损益。
    E、其他金融负债:按其公允价值和相关交易费用之和作为初始入账金额,除《企业会计准则第22号——金融工具确认与计量》第三十三条规定的三种情况外,按摊余成本进行后续计量。(3)金融资产转移的确认依据和计量方法
    金融资产转移的确认
                               情形                                          确认结果
    已转移金融资产所有权上几乎所有的风险和报酬                 终止确认该金融资产(确认新资产/负债)
    既没有转移也没有保留金        放弃了对该金融资产控制
    融资产所有权上几乎所有的风        未放弃对该金融资产控制       按照继续涉入所转移金融资产的程度确
    险和报酬                                                   认有关资产和负债及任何保留权益
    保留了金融资产所有权上        继续确认该金融资产,并将收益确认为负债几乎所有的风险和报酬
    公司将金融资产转移区分为金融资产整体转移和部分转移。
    A、金融资产整体转移满足终止确认条件的,应当将下列两项金额的差额计入当期损益:所转移金融资产的账面价值;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。
    B、金融资产部分转移满足终止确认条件的,应当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:终止确认部分的账面价值;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。
    金融资产转移不满足终止确认条件的,继续确认所转移的金融资产整体,并将收到的对价确认为一项金融负债。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,才能终止确认该金融负债或其一部分。如存在下列情况:
    A、公司将用于偿付金融负债的资产转入某个机构或设立信托,不应当终止确认该金融负债。
    B、公司与债权人之间签订协议(不涉及债务重组所指情形),以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,应当终止确认现存金融负债,并同时确认新金融负债。
                                                                  泰亚鞋业股份有限公司 2013 年半年度报告全文(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工具,以活跃市场的报价确定其公允价值,活跃市场的报价包括易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格,且代表了在公平交易中实际发生的市场交易额的价格;不存在活跃市场的金融资产或金融负债,采用估值技术确定其公允价值。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    以公允价值计量且其变动计入当期损益的金融资产不需要进行减值测试。
    期末对持有至到期投资的账面价值进行检查,有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间差额计算确认减值损失;计提后如有证据表明其价值已恢复且客观上与确认该损失后发生的事项有关,原确认的减值损失可予以转回,记入当期损益,但该转回的账面价值不超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。
    期末,如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,认定该可供出售金融资产已发生减值,并确认减值损失。在确认减值损失时,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,计入当期损失。该转出的累计损失,为可供出售金融资产的初始取得成本扣除已收回本金和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。可供出售权益工具投资发生的减值损失,不通过损益转回。10、应收款项坏账准备的确认标准和计提方法
    公司确认坏账的标准是:
    因债务人破产,依照法律程序清偿后,确定无法收回的应收款项;
    因债务人死亡,既无遗产可供清偿,又无义务承担人,确定无法收回的应收款项;
    因债务人逾期三年未履行偿债义务,并且有确凿证据表明无法收回或收回的可能性不大的应收款项。(1)单项金额重大的应收款项坏账准备
                                                        单项金额重大的应收款项指单项金额超过期末应收款项单项金额重大的判断依据或金额标准
                                                        余额的 10%且单项金额超过 300 万元人民币。
                                                        单独进行减值测试,有客观证据表明其发生了减值的,应
                                                        当根据其未来现金流量现值低于其账面价值的差额确认
    单项金额重大并单项计提坏账准备的计提方法                减值损失,个别认定计提坏账准备,经减值测试后不存在
                                                        减值的,应当包括在具有类似风险组合特征的应收款项中
                                                        计提坏账准备。(2)按组合计提坏账准备的应收款项
          组合名称            按组合计提坏账准备的计                     确定组合的依据
                                                                      泰亚鞋业股份有限公司 2013 年半年度报告全文
                                         提方法
    账龄组合                         账龄分析法             账龄状态
    余额百分比法组合                 余额百分比法           该组合信用风险特征显著区别于其他应收款项组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                      应收账款计提比例(%)                   其他应收款计提比例(%)
    1 年以内(含 1 年)                                           5%                                            5%
    1-2 年                                                      10%                                           10%
    2-3 年                                                      30%                                           30%
    3-4 年                                                      50%                                           50%
    4-5 年                                                      80%                                           80%
    5 年以上                                                     100%                                          100%组合中,采用余额百分比法计提坏账准备的√ 适用 □ 不适用
                      组合名称                      应收账款计提比例(%)            其他应收款计提比例(%)
    合并范围内会计主体间款项                                                                                    0%
    缴纳给相关单位的保证金                                                                                      1%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。11、存货(1)存货的分类
    公司存货是指在生产经营过程中持有以备销售,或者仍然处在生产过程,或者在生产或提供劳务过程中将消耗的材料或物资等,包括各类原材料、包装物、低值易耗品、在产品、产成品(库存商品)等。(2)发出存货的计价方法计价方法:加权平均法
    存货按照成本进行初始计量。存货成本包括采购成本、加工成本和其他成本。应计入存货成本的借款费用,按照《企业
                                                                   泰亚鞋业股份有限公司 2013 年半年度报告全文会计准则第17号——借款费用》处理。投资者投入存货的成本,应当按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    期末存货按成本与可变现净值孰低计价,存货期末可变现净值低于账面成本的,按差额计提存货跌价准备。可变现净值,是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。
    A、存货可变现净值的确定依据:为生产而持有的材料等,用其生产的产成品的可变现净值高于成本的,该材料仍然应当按照成本计量;材料价格的下降表明产成品的可变现净值低于成本的,该材料应当按照可变现净值计量。
    为执行销售合同或者劳务合同而持有的存货,其可变现净值应当以合同价格为基础计算。企业持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值应当以一般销售价格为基础计算。
    B、存货跌价准备的计提方法:按单个存货项目的成本与可变现净值孰低法计提存货跌价准备;但对于数量繁多、单价较低的存货按存货类别计提存货跌价准备。
    为执行销售合同或者劳务合同而持有的存货,其可变现净值应当以合同价格为基础计算。企业持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值应当以一般销售价格为基础计算。一般销售价格按照销售模式及经营产品的不同,结合存货的库龄及近期市场价格等综合因素确定,主要包括两个部分:
    (1)估计售价:根据不同的产品系列及分段的存货库龄,预计销售价对应的毛利率水平综合确定。
    (2)估计的销售费用及销售税金:按照销售模式分别确定不同的比例。
    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。与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。存货按照成本与可变现净值孰低计量,对成本高于可变现净值的,计提存货跌价准备,计入当期损益。如果以前计提存货跌价准备的影响因素已经消失,使得存货的可变现净值高于其账面价值,则在原已计提的存货跌价准备金额内,将以前减记的金额予以恢复,转回的金额计入当期损益。(4)存货的盘存制度盘存制度:永续盘存制(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法
                                                                   泰亚鞋业股份有限公司 2013 年半年度报告全文12、长期股权投资(1)投资成本的确定A、企业合并形成的长期股权投资①同一控制下的企业合并,以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。合并方以发行权益性证券作为合并对价的,在合并日按照取得的被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。同一控制下企业合并形成的长期股权投资,如子公司按照改制时的资产、负债评估价值调整账面价值的,母公司应当按照取得子公司经评估确认净资产的份额作为长期股权投资的成本,该成本与支付对价的差额调整所有者权益。②非同一控制下的企业合并,购买方在购买日应当按照《企业会计准则第 20 号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。合并方发生的审计、法律服务、评估咨询的中介费用以及其他相关管理费用,于发生时计入当期损益。B、除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其初始投资成本:①以支付现金取得的长期股权投资,应当按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。②以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。③投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合同或协议价值不公允的除外。④通过非货币性资产交换取得的长期股权投资,其初始投资成本按照《企业会计准则第 7 号——非货币性资产交换》确定。⑤通过债务重组取得的长期股权投资,其初始投资成本按照《企业会计准则第 12 号——债务重组》确定。⑥企业进行公司制改造,对资产、负债的账面价值按照评估价值调整的,长期股权投资应以评估价值作为改制时的认定成本。(2)后续计量及损益确认A、成本法核算:能够对被投资单位实施控制的长期股权投资以及对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。采用成本法核算时,追加或收回投资调整长期股权投资的成本。采用成本法核算的长期股权投资,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,公司应当按照享有被投资单位宣告发放的现金股利或利润确认投资收益,不再划分是否属于投资前和投资后被投资单位实现的净利润。对子公司的长期股权投资,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。B、权益法核算:对被投资单位共同控制或重大影响的长期股权投资,采用权益法核算。采用权益法核算时,公司取得长期股权投资后,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。投资企业按照被投资单位宣告分派的利润或现金股利计算应分得的部份,相应减少长期股权投资的账面价值。公司确认被投资单位发生的净亏损,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限,公司负有承担额外损失义务的除外。被投资单位以后实现净利润的,公司在收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。公司在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产的公允价值为基础,对被投资单位的净利润进行调整,并且将公司与联营企业及合营企业之间发生的内部交易损益予以抵销,在此基础上确认投资损益。公司与被投资单位发生的内部交易损失,按照《企业会计准则第 8 号——资产减值》等规定属于资产减值损失的则全额确认。如果被投资单位采用的会计政策及会计期间与公司不一致的,按照公司的会计政策及会计期间对被投资单位的财务报表进行调整,并据以确认投资损益。对于首次执行日之前已经持有的对联营企业和合营企业的长期股权投资,如存在与该投资相关的股权投资借方差额,按原剩余期限直线法摊销,摊销金额计入当期损益。(3)确定对被投资单位具有共同控制、重大影响的依据对外投资符合下列情况时,确定为投资单位具有共同控制:①任何一个合营方均不能单独控制合营企业的生产经营活动;②涉及合营企业基本经营活动的决策需要各合营方一致同意;③各合营方可能通过合同或协议的形式任命其中的一个合营方对合营企业的日常活动进行管理,但其必须在各合营方已经一致同意的财务和经营政策范围内行使管理权。对外投资符合下列情况时,确定为对投资单位具有重大影响:①在被投资单位的董事会或类似权力机构中派有代表;②参与被投资单位的政策制定过程,包括股利分配政策等的制定;③与被投资单位之间发生重要交易;④向被投资单位派出管理人员;⑤向被投资单
                                                                      泰亚鞋业股份有限公司 2013 年半年度报告全文位提供关键技术资料。直接或通过子公司间接拥有被投资企业 20%以上但低于 50%的表决权股份时,一般认为对被投资单位具有重大影响。(4)减值测试方法及减值准备计提方法长期股权投资期末按账面价值与可收回金额孰低计价。采用成本法核算的、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发生减值时,公司将该长期股权投资的账面价值,与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,计入当期损益。其他的长期股权投资,公司按长期投资的减值迹象判断是否应当计提减值准备,当长期投资可收回金额低于账面价值时,则按其差额计提长期投资减值准备。资产减值损失一经确认,在以后会计期间均不再转回。13、投资性房地产
    投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产。主要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以及已出租的建筑物。当公司能够取得与投资性房地产相关的租金收入或增值收益以及投资性房地产的成本能够可靠计量时,公司按购置或建造的实际支出对其进行初始计量。
    公司根据管理层主要意图或目的确认投资性房地产。对持有以备经营出租的空置建筑物,如董事会或类似机构作出书面决议,明确表明将其用于经营租出且持有意图短期内不再发生变化的,即使尚未签定租赁协议,也应视为投资性房地产。这里的空置建筑物,是指企业新购入、自行建造或开发完成但尚未使用的建筑物,以及不再用于日常生产经营活动且经整理后达到可经营出租状态的建筑物。
    公司在资产负债表日采用成本模式对投资性房地产进行后续计量。在成本模式下,公司按照本会计政策之第14项固定资产及折旧和第17项无形资产的规定,对投资性房地产进行计量,计提折旧或摊销。当投资性房地产被处置,或者永久退出使用且预计不能从其处置中取得经济利益时,应当终止确认该项投资性房地产。公司出售、转让、报废投资性房地产或者发生投资性房地产毁损,应当将处置收入扣除其账面价值和相关税费后的金额计入当期损益。
    期末,公司按投资性房地产的减值迹象判断是否应当计提减值准备,当投资性房地产可收回金额低于账面价值时,则按其差额计提投资性房地产减值准备。资产减值损失一经确认,在以后会计期间均不再转回。14、固定资产(1)固定资产确认条件固定资产系使用寿命超过一个会计年度,为生产商品、提供劳务、出租或经营管理所持有的房屋及建筑物、机器设备、电子设备、器具及家具、运输设备。固定资产的计价方法:固定资产按照成本进行初始计量。投资者投入固定资产的成本,按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。企业对固定资产使用过程中发生的更新改造支出、大修理费用等,符合固定资产确认条件的,计入固定资产成本,同时将被替换部分的账面价值扣除,不符合固定资产确认条件的计入当期损益。非货币性资产交换、债务重组、企业合并和融资租赁取得的固定资产的成本,分别按照《企业会计准则第 7 号——非货币性资产交换》、《企业会计准则第 12 号——债务重组》、《企业会计准则第 20 号——企业合并》和《企业会计准则第 21 号——租赁》确定。(2)融资租入固定资产的认定依据、计价方法公司租赁资产符合下列一项或数项标准的,认定为融资租赁固定资产:A、在租赁期届满时,租赁资产的所有权转移给承租人;B、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
                                                                   泰亚鞋业股份有限公司 2013 年半年度报告全文开始日就可以合理确定承租人将会行使这种选择权;C、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 75%以上;D、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;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;E、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。在租赁开始日,公司将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。(3)各类固定资产的折旧方法
    采用直线折旧法。
    固定资产按照成本进行初始计量,除已提足折旧仍继续使用的固定资产和单独计价入账的土地外,公司对所有固定资产计提折旧。固定资产从其达到预定可使用状态的次月起,采用年限平均法提取折旧。但对已计提减值准备的固定资产在计提折旧时,按该项固定资产的账面价值,即固定资产原值减去累计折旧和已计提的减值准备以及尚可使用年限重新计算确定折旧率和折旧额。公司于每年年度终了,对固定资产的使用寿命、预计净残值和折旧方法进行复核。使用寿命预计数与原先估计数有差异的,应当调整固定资产使用寿命;预计净残值预计数与原先估计数有差异的,应当调整预计净残值;与固定资产有关的经济利益预期实现方式有重大改变的,改变固定资产折旧方法。
            类别                 折旧年限(年)           残值率(%)                年折旧率(%)
    房屋及建筑物                20                                           10% 4.5%
    机器设备                    10                                           10% 9%
    运输设备                    10                                           10% 9%
    其他设备                    5                                            10% 18%(4)固定资产的减值测试方法、减值准备计提方法
    期末,公司按固定资产的减值迹象判断是否应当计提减值准备,当固定资产可收回金额低于账面价值时,则按单项固定资产可收回金额低于账面价值的差额计提固定资产减值准备。当单项资产的可收回金额难以进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。资产减值损失一经确认,在以后会计期间均不再转回。
    可收回金额根据固定资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    固定资产的公允价值减去处置费用后的净额,根据公平交易中销售协议价格减去可直接归属于该资产处置费用的金额确定;不存在销售协议但存在资产活跃市场的,按照该资产的市场价格减去处置费用后的金额确定;在不存在销售协议和资产活跃市场的情况下,以可取得的最佳信息为基础,估计资产的公允价值减去处置费用后的净额,该净额可以参考同行业类似资产的最近交易价格或者结果进行估计。按照上述规定仍然无法可靠估计固定资产的公允价值减去处置费用后的净额的,以该资产预计未来现金流量的现值作为其可收回金额。
    固定资产预计未来现金流量的现值,按照该等资产在持续使用过程中和最终处置时所产生的预计未来现金流量,以市场利率为折现率对其进行折现后的金额加以确定。(5)其他说明
    融资租入固定资产的折旧政策与自有固定资产一致
                                                                  泰亚鞋业股份有限公司 2013 年半年度报告全文15、在建工程(1)在建工程的类别在建工程以项目分类核算。(2)在建工程结转为固定资产的标准和时点在建工程在达到预计使用状态之日起不论工程是否办理竣工决算均转入固定资产,对于未办理竣工决算手续的待办理完毕后再作调整。(3)在建工程的减值测试方法、减值准备计提方法
    期末,公司按在建工程的减值迹象判断是否应当计提减值准备,当在建工程可收回金额低于账面价值时,则按单项工程可收回金额低于账面价值的差额计提减值准备。资产减值损失一经确认,在以后会计期间均不再转回。16、借款费用(1)借款费用资本化的确认原则
    借款费用包括因借款发生的利息、折价或溢价的摊销和辅助费用,以及因外币借款而发生的汇兑差额。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,应予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
    符合资本化条件的资产,包括需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    借款费用同时满足下列条件,开始资本化:
    A、资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    B、借款费用已发生;
    C、为使资产达到预计可使用或者可销售状态所必要的购建或者生产活动已经开始。(2)借款费用资本化期间
    为购建或者生产符合资本化条件的资产发生的借款费用,满足上述资本化条件的,在该资产达到预定可使用或者可销售状态前所发生的,计入该资产的成本;当所购建或生产的资产达到预定可使用或者销售状态时,停止其借款费用的资本化。在达到预定可使用或者可销售状态后所发生的借款费用,于发生当期直接计入财务费用。(3)暂停资本化期间
    若资产的购建或者生产活动发生非正常中断,并且中断时间连续超过3个月,暂停借款费用的资本化,将其确认为当期费用,直至资产的购建或者生产活动重新开始。
                                                                   泰亚鞋业股份有限公司 2013 年半年度报告全文(4)借款费用资本化金额的计算方法
    在资本化期间内,每一会计期间的利息(包括折价或溢价的摊销)资本化金额,按照下列规定确定:
    A、为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。
    B、为购建或者生产符合资本化条件的资产而占用了一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。17、无形资产(1)无形资产的计价方法
    无形资产按取得时的实际成本计量。购入的无形资产,其实际成本按实际支付的价款确定。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额,除应予资本化的以外,在信用期间内计入当期损益。
    公司内部自行开发的无形资产,在研究开发项目研究阶段的支出,于发生时计入当期损益。开发项目开发阶段的支出,只有同时满足下列条件的,才能确认为无形资产:
    A、完成该无形资产以使其能够使用或出售在技术上具有可行性;
    B、具有完成该无形资产并使用或出售的意图;
    C、无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,应当证明其有用性;
    D、有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售无形资产;
    E、归属于该无形资产开发阶段的支出能够可靠地计量。
    对于以前期间已经费用化的开发阶段的支出不再调整。(2)使用寿命有限的无形资产的使用寿命估计情况
    公司于取得无形资产时分析判断其使用寿命。使用寿命有限的无形资产自无形资产可供使用时起,至不再作为无形资产确认时止,采用直线法分期平均摊销,计入损益。公司于每年年度终了,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。如果无形资产的使用寿命及摊销方法与以前估计不同的,改变摊销期限和摊销方法。
             项目                预计使用寿命                                  依据
    土地使用权               50 年                    土地使用权证
    软件                     5年                      预计受益期限(3)使用寿命不确定的无形资产的判断依据
    对于使用寿命不确定的无形资产不进行摊销。公司在每个会计期间对使用寿命不确定的无形资产的使用寿命进行复核。
                                                                  泰亚鞋业股份有限公司 2013 年半年度报告全文如果有证据表明无形资产的使用寿命是有限的,估计其使用寿命,并按上述规定处理。(4)无形资产减值准备的计提
    期末,公司按无形资产的减值迹象判断是否应当计提减值准备,当无形资产可收回金额低于账面价值时,则按其差额提取无形资产减值准备。资产减值损失一经确认,在以后会计期间均不再转回。(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
    公司内部研究开发项目的支出分为研究阶段支出和开发阶段支出。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。18、长期待摊费用
    长期待摊费用是指公司已经发生但应由本期和以后各期负担的分摊期限在1年以上的各项费用,包括以经营租赁方式租入的固定资产发生的改良支出等。长期待摊费用在相关项目的受益期内平均摊销。19、预计负债(1)预计负债的确认标准
    公司如果与或有事项相关的义务同时符合以下条件,则将其确认为负债:
    A、该义务是公司承担的现时义务;
    B、该义务的履行可能导致经济利益的流出;
    C、该义务的金额能够可靠地计量。
    预计负债所需支出全部或部分预期由第三方或其他方补偿时,或者补偿金额在基本确定能收到时,作为资产单独确认,确认的补偿金额不超过所确认负债的账面价值。(2)预计负债的计量方法
    预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,并综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。在资产负债表日,公司对预计负债的账面价值进行复核,有确凿证据表明该账面价值不能真实反映当前最佳估计数的,按照当前最佳估计数对该账面价值进行调整。
                                                                     泰亚鞋业股份有限公司 2013 年半年度报告全文20、股份支付及权益工具(1)股份支付的种类股份支付是为了获取职工或其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。股份支付分为以权益结算的股份支付和以现金结算的股份支付。A、以权益结算的股份支付,用以换取职工提供的服务的权益结算的股份支付,以授予职工权益工具在授予日的公允价值计量。该公允价值的金额在完成等待期内的服务或达到规定业绩条件才可行权的情况下,在等待期内以对可行权权益工具数量的最佳估计为基础,按直线法计算计入相关成本或费用;在授予后立即可行权时,在授予日计入相关成本或费用,相应增加资本公积。用以换取其他方服务的权益结算的股份支付,如果其他方服务的公允价值能够可靠计量,按照其他方服务在取得日的公允价值计量,如果其他方服务的公允价值不能可靠计量,但权益工具的公允价值能够可靠计量的,按照权益工具在服务取得日的公允价值计量,计入相关成本或费用,相应增加所有者权益。B、以现金结算的股份支付,按照本集团承担的以股份或其他权益工具为基础确定的负债的公允价值计量。如授予后立即可行权,在授予日计入相关成本或费用,相关增加负债;如须完成等待期内的服务或达到规定业绩条件以后才可行权,在等待期的每个资产负债表日,以对可行权情况的最佳估计为基础,按照本集团承担负债的公允价值金额,将当期取得的服务计入成本或费用,相应增加负债。在相关负债结算前的每个资产负债表日以及结算日,对负债的公允价值重新计量,其变动计入当期损益。(2)权益工具公允价值的确定方法
       授予的限制性股票公允采用估值技术确定其公允价值。(3)确认可行权权益工具最佳估计的依据在等待期内的每个资产负债表日,根据最新取得的可行权职工人数变动等后续信息做出最佳估计,修正预计可行权的权益工具数量。(4)实施、修改、终止股份支付计划的相关会计处理
       对股份支付计划进行修改时,若修改增加了所授予权益工具的公允价值,按照权益工具公允价值的增加相应确认取得服务的增加。权益工具公允价值的增加是指修改前后的权益工具在修改日的公允价值之间的差额。若修改减少了股份支付公允价值总额或采用了其他不利于职工的方式,则仍继续对取得的服务进行会计处理,视同该变更从未发生,除非本公司取消了部分或全部已授予的权益工具。在等待期内,如果取消了授予的权益工具,对取消所授予的权益工具作为加速行权处理,将剩余等待期内应确认的金额立即计入当期损益,同时确认资本公积。职工或其他方能够选择满足非可行权条件但在等待期内未满足的,将其作为授予权益工具的取消处理。21、收入(1)销售商品收入确认时间的具体判断标准在公司已将商品所有权上的主要风险和报酬转移给购货方;公司既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量时,确认销售商品收入的实现。具体的销售收入确认原则如下:(1)对于直接销售业务,于产品交付给客户且经客户验收接受时确认收入;(2)对于网络自营销售,以先发货后收款的,于实际收到销售款项时确认收入;(3)对于网络
                                                                     泰亚鞋业股份有限公司 2013 年半年度报告全文自营销售,以货到付款的,于收到代收款单位代收清单时确认收入;(4)对于网络代销业务,于收到代销商销售清单时确认收入;(5)通过百货商场专柜店或租金店进行的零售,于产品交付给顾客并收取价款时确认收入;(6)对分销批发销售,于产品交付给经销商且经销商接受产品时确认收入。(2)确认让渡资产使用权收入的依据
    提供资金的利息收入,按照他人使用公司货币资金的时间和实际利率计算确定;他人使用公司非现金资产,发生的使用费收入按照有关合同或协议约定的收费时间和方法计算确定。让渡资产使用权收入应同时满足下列条件的,予以确认:
    A、相关的经济利益很可能流入企业;
    B、收入的金额能够可靠地计量。(3)确认提供劳务收入的依据
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务的收入。在资产负债表日提供劳务交易的结果不能够可靠估计的,分别下列情况处理:
    已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同的金额结转劳务成本。
    已经发生的劳务成本预计不能够得到补偿的,应当将已经发生的劳务成本转入当期损益,不确认提供劳务收入。22、政府补助(1)类型政府补助同时满足下列条件,予以确认:A、企业能够满足政府补助所附条件;B、企业能够收到政府补助。政府补助分为与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法
    与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。按照名义金额计量的政府补助,直接计入当期损益。与收益相关的政府补助,分别下列情况处理:
    A、用于补偿企业以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益。
    B、用于补偿企业已发生的相关费用或损失的,直接计入当期损益。
    政府补助的会计计量: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。23、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据A、公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。
                                                                     泰亚鞋业股份有限公司 2013 年半年度报告全文但是,同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认:①该项交易不是企业合并;②交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。B、公司对与子公司、联营公司及合营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产;①暂时性差异在可预见的未来很可能转回;②未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。C、对于按照税法规定可以结转以后年度的可抵扣亏损和税款抵减,视同可抵扣暂时性差异处理,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。(2)确认递延所得税负债的依据A、除下列交易中产生的递延所得税负债以外,公司确认所有应纳税暂时性差异产生的递延所得税负债:①商誉的初始确认;②同时满足具有下列特征的交易中产生的资产或负债的初始确认:该项交易不是企业合并;交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。B、公司对与子公司、联营公司及合营企业投资相关的应纳税暂时性差异,确认相应的递延所得税负债。但是,同时满足下列条件的除外:①投资企业能够控制暂时性差异转回的时间;②该暂时性差异在可预见的未来很可能不会转回。24、经营租赁、融资租赁(1)经营租赁会计处理
    对于经营租赁的租金,出租人、承租人在租赁期内各个期间按照直线法确认为当期损益。出租人、承租人发生的初始直接费用,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
    A、承租人的会计处理
    在租赁期开始日,将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。在租赁谈判和签订租赁合同过程中发生的可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用(下同),计入租入资产价值。在计算最低租赁付款额的现值时,能够取得出租人租赁内含利率的,采用租赁内含利率作为折现率;否则,采用租赁合同规定的利率作为折现率。无法取得出租人的租赁内含利率且租赁合同没有规定利率的,采用同期银行贷款利率作为折现率。未确认融资费用在租赁期内按照实际利率法计算确认当期的融资费用。
    公司采用与自有固定资产相一致的折旧政策计提租赁资产折旧。能够合理确定租赁期届满时取得租赁资产所有权的,在租赁资产使用寿命内计提折旧。无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。或有租金在实际发生时计入当期损益。
    B、出租人的会计处理
    在租赁期开始日,出租人将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。
    未实现融资收益在租赁期内按照实际利率法计算确认当期的融资收入。
    或有租金在实际发生时计入当期损益。
                                                                  泰亚鞋业股份有限公司 2013 年半年度报告全文25、持有待售资产(1)持有待售资产确认标准
    同时满足下列条件的非流动资产划分为持有待售:
    ①企业已经就处置该非流动资产做出决议;
    ②企业已经与受让方签订了不可撤销的转让协议;
    ③该项转让将在一年内完成。持有待售的非流动资产包括单项资产和处置组,处置组是指作为整体出售或其他方式一并处置的一组资产。(2)持有待售资产的会计处理方法
    对于持有待售的固定资产,调整该项固定资产的预计净残值,使该固定资产的预计净残值反映其公允价值减去处置费用后的金额,但不超过符合持有待售条件时该项固定资产的原账面价值,原账面价值高于调整后预计净残值的差额,应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,比照上述原则处理,但不包括递延所得税资产、《企业会计准则第22号——金融工具确认和计量》规范的金融资产、以公允价值计量的投资性房地产和生物资产、保险合同中产生的合同权利。26、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否本报告期主要会计政策、会计估计未发生变更。(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否27、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否本报告期未发现前期会计差错。
                                                                     泰亚鞋业股份有限公司 2013 年半年度报告全文(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(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28、其他主要会计政策、会计估计和财务报表编制方法
    (1)主要资产减值准备确定方法
    在资产负债表日,公司判断资产是否存在可能产生减值的迹象,可能发生资产减值的迹象包括:
    A、资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌;
    B、经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对企业产生不利影响;
    C、市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低;
    D、有证据表明资产已经陈旧过时或者其实体已经损坏;
    E、资产已经或者将被闲置、终止使用或者计划提前处置;
    F、企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期;
    G、企业所有者权益的账面价值远高于其市值;
    H、其他表明资产可能已经发生减值的迹象。若存在减值迹象的,公司估计其可收回金额。可收回金额低于其账面价值的,按差额计提资产减值准备。
    资产减值损失一经确认,在以后会计期间不再转回。具体见相关科目。
    (2)商誉
    商誉是指在非同一控制下的企业合并下,购买方的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。初始确认后的商誉,应当以其成本扣除累计减值准备后的金额计量。
    公司在每年年度终了对企业合并所形成的商誉进行减值测试。在对包含商誉的相关资产组或者资产组组合进行减值测试时,如与商誉相关的资产组或者资产组组合存在减值迹象的,则先对不包含商誉的资产组或者资产组组合进行减值测试,计算可收回金额,并与相关账面价值相比较,确认相应的减值损失。再对包含商誉的资产组或者资产组组合进行减值测试,比较这些相关资产组或者资产组组合的账面价值(包括所分摊的商誉的账面价值部分)与其可收回金额,如相关资产组或者资产组组合的可收回金额低于其账面价值的,则就其差额确认减值损失,资产减值损失一经确认,在以后会计期间均不再转回。
    (3)职工薪酬
    职工薪酬,是指公司为获得职工提供的服务而给予各种形式的报酬以及其他相关支出,包括职工工资、奖金、津贴和补贴;职工福利费;养老保险、失业保险、工伤保险等社会保险费;住房公积金;工会经费和职工教育经费;非货币性福利;因解除与职工的劳动关系给予的补偿;其他与获得职工提供的服务相关支出。
    A、辞退福利
    公司在职工劳动合同到期之前解除与职工的劳动关系,或者为鼓励职工自愿接受裁减而提出给予补偿的建议,当公司已经制定正式的解除劳动关系计划(或提出自愿裁减建议)并即将实施,且公司不能单方面撤回解除劳动关系计划或裁减建议的,确认因解除与职工的劳动关系给予补偿而产生的预计负债,同时计入当期损益。
                                                                      泰亚鞋业股份有限公司 2013 年半年度报告全文
    B、其他方式的职工薪酬
    公司在职工提供服务的会计期间,将应付的职工薪酬确认为负债,除辞退福利外,根据职工提供服务的受益对象计入相应的产品成本、劳务成本及资产成本。五、税项1、公司主要税种和税率
                  税种                                 计税依据                               税率
    增值税                                  应纳增值税销售收入                    17%
    城市维护建设税                          应交流转税                            7%、5%
    企业所得税                              应纳税所得额                          25%、15%
    教育费附加                              应交流转税                            3%
    地方教育费附加                          应交流转税                            2%各分公司、分厂执行的所得税税率六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                              单位: 元
                                                                                                               从母公
                                                                                                               司所有
                                                                                                               者权益
                                                                                                               冲减子
                                                                                                               公司少
                                                                                                               数股东
                                                         实质上                                      少数股
                                                                                                               分担的
                                                         构成对                                      东权益
                                                                                                               本期亏
                                                 期末实 子公司             表决权                    中用于
    子公司 子公司             业务性 注册资 经营范                    持股比            是否合 少数股              损超过
                 注册地                          际投资 净投资             比例                      冲减少
    全称    类型               质     本     围                      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
                                                                                泰亚鞋业股份有限公司 2013 年半年度报告全文安庆泰
    亚鞋业           安徽安 有限公 8000 万 生产鞋            80,000,
         全资                                                                100%     100% 是
    有限公           庆       司        元        及鞋材     000.00司
                                              设计销
                                              售、体
                                              育用
    厦门市                                        品、鞋、
    瑞行体                                        服装、
                 福建厦 有限公 4000 万                   40,000,
    育用品 全资                                   服饰、                         100%     100% 是
                 门       司        元                   000.00
    有限公                                        户外用
    司                                            品、包
                                              装、帽
                                              子、袜
                                              子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               表决权                   中用于
    子公司 子公司             业务性 注册资 经营范                              持股比            是否合 少数股             损超过
                 注册地                                  际投资 净投资               比例                     冲减少
    全称     类型                 质        本        围                       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
                                                                                                                         余额晋江市
                                              生产鞋
    泰亚鞋           福建晋 有限公 1708.67                   17,086,
         全资                                 及鞋用                         100%     100% 是
    业发展           江       司        万元                 700.00
                                              材料有限公
                                                                                    泰亚鞋业股份有限公司 2013 年半年度报告全文司
    福建泰                                           生产鞋
    丰鞋业              福建惠 有限公 5000 万 及鞋             50,000,
         全资                                                                     100%    100% 是
    有限公              安     司           元       材、模    000.00
    司                                               具制造通过同一控制下企业合并取得的子公司的其他说明无2、合并范围发生变更的说明合并报表范围发生变更说明□ 适用 √ 不适用七、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:                              --               --               311,822.90          --              --                 101,265.60
    人民币                             --               --               311,822.90          --              --                 101,265.60
    银行存款:                         --               --          47,758,320.12            --              --              145,270,465.61
    人民币                             --               --          47,755,505.04            --              --              145,267,602.63
    美元                                    455.61    6.1787               2,815.08               455.49   6.2855                  2,862.98
    其他货币资金:                     --               --               190,550.54          --              --                1,101,956.78
    人民币                             --               --               190,550.54          --              --                1,101,956.78
    合计                               --               --          48,260,693.56            --              --              146,473,687.99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2、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                                                                 30,557,032.00                                39,236,200.00
    合计                                                                         30,557,032.00                                39,236,200.00
                                                                                   泰亚鞋业股份有限公司 2013 年半年度报告全文(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                      备注金莱克(中国)体育用
                       2013 年 01 月 07 日        2013 年 07 月 07 日                           500,000.00品有限公司金莱克(中国)体育用
                       2013 年 01 月 07 日        2013 年 07 月 07 日                           500,000.00品有限公司
    合计                              --                             --                           1,000,000.00                --3、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
    定期存款利息                      3,104,513.15                   252,941.67               3,275,354.82                          82,100.00
    合计                              3,104,513.15                   252,941.67               3,275,354.82                          82,100.004、应收账款(1)应收账款按种类披露
                                                                                                                                单位: 元
                                               期末数                                                    期初数
           种类                账面余额                    坏账准备                   账面余额                    坏账准备
                           金额        比例(%)          金额          比例(%)      金额       比例(%)         金额             比例(%)按组合计提坏账准备的应收账款
                        115,721,09                6,095,937.3                    115,992,9
    账龄组合                                   100%                          5.27%                       100% 6,626,725.02             5.71%
                               1.26                             1                   04.83
                        115,721,09                6,095,937.3                    115,992,9
    组合小计                                   100%                          5.27%                       100% 6,626,725.02             5.71%
                               1.26                             1                   04.83
                        115,721,09                6,095,937.3                    115,992,9
    合计                                      --                            --                          --     6,626,725.02          --
                               1.26                             1                   04.83应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                       泰亚鞋业股份有限公司 2013 年半年度报告全文
                                                                                                                                   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 (含 1
                        109,523,436.30         94.64%              5,476,171.82        110,020,095.53           94.85%        5,501,004.78年)
    1 年以内小计            109,523,436.30         94.64%              5,476,171.82        110,020,095.53           94.85%        5,501,004.78
    1至2年                      6,197,654.96         5.36%               619,765.49          3,330,612.77            2.87%          333,061.28
    2至3年                                                                                   2,642,196.53            2.28%          792,658.96
    合计                    115,721,091.26           --                6,095,937.31        115,992,904.83           --            6,626,725.02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
    零售客户             货款                    2013 年 06 月 30 日                  2,279.12 实际坏账                     否
    合计                              --                     --                       2,279.12               --                     --应收账款核销说明:厦门瑞行网上销售发生的坏账核销。(3)应收账款中金额前五名单位情况
                                                                                                                                   单位: 元
                                                                                                                     占应收账款总额的比例
         单位名称                 与本公司关系                    金额                            年限
                                                                                                                             (%)
    特步(中国)有限公司 主要客户之一                                  40,971,829.51 1 年以内                                               33.92%
    泉州鸿荣轻工有限公司 主要客户之一                                  18,500,170.50 1 年以内                                               15.32%
    金莱克(中国)体育用 主要客户之一                                   6,669,300.11 1 年以内                                               5.52%
                                                                                 泰亚鞋业股份有限公司 2013 年半年度报告全文品有限公司
    贵人鸟股份有限公司     主要客户之一                            5,335,590.89 1 年以内                                             4.42%福建鸿星尔克体育用品
                       主要客户之一                            4,700,091.30 1 年以内                                             3.89%有限公司
    合计                             --                           76,176,982.31                  --                                 63.07%5、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
    账龄组合                 811,627.96    52.14%         40,581.40           5%     30,331.38           8.13%          1,386.34              5%
    余额百分比法组合         745,020.00    47.86%          7,450.20           1%    342,842.35          91.87%          3,428.42              1%
    组合小计               1,556,647.96     100%          48,031.60     3.09%       373,173.73           100%           4,814.76     1.29%
    合计                   1,556,647.96     --            48,031.60      --         373,173.73          --              4,814.76         --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                               单位: 元
                                             期末数                                                       期初数
                                 账面余额                                                账面余额
           账龄
                                                比例          坏账准备                                   比例             坏账准备
                              金额                                                      金额
                                                 (%)                                                      (%)1 年以内其中:
    1 年以内(含 1 年)               811,627.96 52.14%                 40,581.40            30,331.38       8.13%                 1,386.34
    1 年以内小计                      811,627.96 52.14%                 40,581.40            30,331.38       8.13%                 1,386.34
    合计                              811,627.96      --                40,581.40            30,331.38          --                 1,386.34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
                                                                                                                               单位: 元
                                                                                 泰亚鞋业股份有限公司 2013 年半年度报告全文
                 组合名称                       账面余额                    计提比例(%)                     坏账准备
    保证金                                                     745,020.00                            1%                      7,450.20
    合计                                                       745,020.00               --                                   7,450.20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)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(%)
    晋江市财政国库支付中心                            650,000.00 纳税奖励                                                    41.21%
    浙江天猫科技有限公司                              191,800.00 销售平台                                                    12.16%厦门市融坤商贸发展有限公
                                                   56,763.00 联营商场                                                         3.6%司
    吴丽纯                                             45,000.00 房屋租赁                                                       2.85%
    成都蓉悦商用置业有限公司                           38,410.00 商场租赁                                                       2.44%
               合计                               981,973.00                --                                           62.26%说明6、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                                 21,267,408.14          97.32%                                29,639,401.29      98.16%
    1至2年                                     503,865.02            2.31%                                  519,595.95          1.72%
    2至3年                                         82,044.00         0.38%                                   37,530.00          0.12%
    合计                                     21,853,317.16          --                                    30,196,527.24      --预付款项账龄的说明(2)预付款项金额前五名单位情况
                                                                                                                        单位: 元
         单位名称           与本公司关系                     金额                        时间                  未结算原因
                                                                         泰亚鞋业股份有限公司 2013 年半年度报告全文
    厦门荣锦贸易有限公司 主要原材料供应商                   1,600,532.50 2013 年 6 月 18 日            正常采购结算
    福建中翔橡塑有限公司 主要原材料供应商                   1,526,300.00 2013 年 5 月 31 日            正常采购结算浙江华峰新材料股份有
                       主要原材料供应商                 1,419,804.00 2013 年 1 月 30 日            正常采购结算限公司东莞进益机械制造有限
                       固定资产供应商                   1,124,152.38 2013 年 4 月 18 日            正常采购结算公司安之然新能源(厦门)
                       固定资产供应商                   1,060,100.00 2013 年 6 月 20 日            正常采购结算有限公司
    合计                               --                   6,730,888.88               --                       --预付款项主要单位的说明(3)预付款项的说明7、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                   49,292,663.80               49,292,663.80      53,157,879.84                       53,157,879.84
    在产品                   10,801,137.60               10,801,137.60       7,596,192.33                        7,596,192.33
    库存商品                 53,532,823.43               53,532,823.43      37,991,508.68                       37,991,508.68
    周转材料                  2,456,781.42                2,456,781.42        819,281.14                             819,281.14
    委托代销商品              3,478,756.00                3,478,756.00        820,019.66                             820,019.66
    委托加工物资                    79.16                       79.16
    发出商品                   742,192.79                  742,192.79          211,925.11                            211,925.11
    合计                   120,304,434.20               120,304,434.20     100,596,806.76                      100,596,806.768、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:            128,259,372.56                      65,732,401.09           4,547,544.10     189,444,229.55
    其中:房屋及建筑物             38,765,022.85                      41,887,565.51                             80,652,588.36
         机器设备              68,802,232.10                      20,431,611.67           4,313,545.09      84,920,298.68
                                                                              泰亚鞋业股份有限公司 2013 年半年度报告全文
       运输工具               11,467,901.72                          1,467,376.23              150,384.67      12,784,893.28
       其他设备                9,224,215.89                          1,945,847.68               83,614.34      11,086,449.23
           --              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:           63,266,989.48                           5,169,701.11             2,778,876.64     65,657,813.95
    其中:房屋及建筑物           15,682,065.80                           1,266,130.88                              16,948,196.68
       机器设备              38,894,838.88                           2,945,531.15             2,656,948.18     39,183,421.85
       运输工具                2,893,917.55                             540,909.59              60,906.06       3,373,921.08
       其他设备                5,796,167.25                             417,129.49              61,022.40       6,152,274.34
           --              期初账面余额                                  --                                  本期期末余额
    三、固定资产账面净值合计     64,992,383.08                               --                                   123,786,415.60
    其中:房屋及建筑物           23,082,957.05                               --                                    63,704,391.68
       机器设备              29,907,393.22                               --                                    45,736,876.83
       运输工具                8,573,984.17                              --                                     9,410,972.20
       其他设备                3,428,048.64                              --                                     4,934,174.89
       其他设备                                                          --
    五、固定资产账面价值合计     64,992,383.08                               --                                   123,786,415.60
    其中:房屋及建筑物           23,082,957.05                               --                                    63,704,391.68
       机器设备              29,907,393.22                               --                                    45,736,876.83
       运输工具                8,573,984.17                              --                                     9,410,972.20
       其他设备                3,428,048.64                              --                                     4,934,174.89本期折旧额 5,169,701.11 元;本期由在建工程转入固定资产原价为 63,521,025.63 元。9、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
    安庆厂区基础设施            36,565,828.82                   36,565,828.82 43,733,728.00                        43,733,728.00
    泰丰厂区基础设施            93,584,491.03                   93,584,491.03 52,103,885.70                        52,103,885.70
    机器设备                    12,905,795.52                   12,905,795.52      2,628,010.27                     2,628,010.27
    其他设备                       463,589.74                     463,589.74
    合计                       143,519,705.11                  143,519,705.11 98,465,623.97                        98,465,623.97
                                                                                  泰亚鞋业股份有限公司 2013 年半年度报告全文(2)重大在建工程项目变动情况
                                                                                                                           单位: 元
                                                            工程投                         其中:本
                                                                                  利息资              本期利
    项目名                       本期增    转入固     其他减   入占预     工程进              期利息               资金来
          预算数   期初数                                                         本化累              息资本                期末数
    称                         加      定资产      少      算比例       度                资本化                 源
                                                                                  计金额              化率(%)
                                                             (%)                            金额
    泰丰厂             52,103,8 26,349,5 41,887,5                                                                   自筹/募     36,565,8
    区建设               85.70      08.63      65.51                                                                集资金        28.82
    安庆厂             43,733,7 49,850,7                                                                            自筹/募     93,584,4
    区建设               28.00      63.03                                                                           集资金        91.03
    机器设             2,628,01 30,583,2 20,305,4                                                                               12,905,7
                                                                                                                自筹
    备                     0.27     02.50      17.25                                                                              95.52
                   98,465,6 106,783, 62,192,9                                                                               143,056,
    合计                                                          --         --                              --        --
                     23.97     474.16      82.76                                                                             115.37在建工程项目变动情况的说明10、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                        99,197,126.57               515,000.00                                         99,712,126.57
    土地使用权                              97,427,518.57                                                                  97,427,518.57
    软件                                     1,769,608.00               515,000.00                                          2,284,608.00
    二、累计摊销合计                         2,901,855.43              1,174,413.50                       0.00              4,076,268.93
    土地使用权                               2,419,653.94               979,619.34                        0.00              3,399,273.28
    软件                                      482,201.49                194,794.16                        0.00                676,995.65
    三、无形资产账面净值合计                96,295,271.14              -659,413.50                                         95,635,857.64
    土地使用权                              95,007,864.63              -979,619.34                                         94,028,245.29
    软件                                     1,287,406.51               320,205.84                                          1,607,612.35土地使用权软件
    无形资产账面价值合计                    96,295,271.14              -659,413.50                                         95,635,857.64
    土地使用权                              95,007,864.63              -979,619.34                                         94,028,245.29
    软件                                     1,287,406.51               320,205.84                                          1,607,612.35本期摊销额元。
                                                                         泰亚鞋业股份有限公司 2013 年半年度报告全文11、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
    装修费                 461,739.21        745,170.00      290,921.86             0.00        915,987.35
    货架                           0.00      667,047.06       53,494.87             0.00        613,552.19
    床架及衣柜                     0.00      314,279.86       25,639.28             0.00        288,640.58
    合计                   461,739.21      1,726,496.92      370,056.01             0.00   1,818,180.12            --长期待摊费用的说明1、装修费摊销方法:以店铺租赁期限或商场合作期限与2年塾低进行摊销。2、货架摊销方法:以2年进行摊销。3、床架及衣柜摊销方法:以3年进行摊销。12、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                                                          1,556,342.88                          1,657,884.96
    应付职工薪酬                                                                                                1,212,283.00
    其他非流动负债                                                          50,000.00                              50,000.00
    其他                                                                    81,003.59                              81,003.59
    小计                                                                  1,687,346.47                          3,001,171.55递延所得税负债: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
    资产减值差异                                                           6,111,468.91                         6,631,539.78
    应付职工薪酬                                                                                                4,849,131.97
    其他非流动负债                                                           200,000.00                           200,000.00
    其他                                                                     324,014.34                           324,014.34
                                                                          泰亚鞋业股份有限公司 2013 年半年度报告全文
    小计                                                                    6,635,483.25                       12,004,686.09(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                              1,687,346.47                               3,001,171.5513、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                    6,631,539.78          130,482.76                          618,053.63        6,143,968.91
    合计                            6,631,539.78          130,482.76                          618,053.63        6,143,968.91资产减值明细情况的说明14、短期借款(1)短期借款分类
                                                                                                               单位: 元
                    项目                                   期末数                                期初数
    信用借款                                                            12,300,000.00
    合计                                                                12,300,000.00短期借款分类的说明15、应付票据
                                                                                                               单位: 元
                    种类                                   期末数                                期初数
    银行承兑汇票                                                          989,380.00                            2,265,480.00
    合计                                                                  989,380.00                            2,265,480.00下一会计期间将到期的金额 989,380.00 元。应付票据的说明
                                                                         泰亚鞋业股份有限公司 2013 年半年度报告全文16、应付账款(1)应付账款情况
                                                                                                                 单位: 元
                     项目                              期末数                                       期初数
    应付材料款                                                         18,558,152.63                             13,335,180.59
    应付设备款                                                          8,677,636.34                              3,496,309.46
    应付模具加工费                                                      1,168,589.05                                92,600.00
    应付其他                                                            1,935,295.68                               462,864.43
    合计                                                               30,339,673.70                             17,386,954.4817、预收账款(1)预收账款情况
                                                                                                                 单位: 元
                      项目                                 期末数                                   期初数
    预收货款                                                             1,756,605.10                             3,822,904.75
    合计                                                                 1,756,605.10                             3,822,904.7518、应付职工薪酬
                                                                                                                 单位: 元
       项目                 期初账面余额        本期增加                    本期减少                   期末账面余额一、工资、奖金、津
                                 4,849,131.97      35,978,873.27                    33,586,034.23             7,241,971.01贴和补贴
    二、职工福利费                                       503,078.96                       503,078.96
    三、社会保险费                     212,730.00       2,320,987.46                     2,533,717.46其中:1.基本养老
                                   191,436.00       1,196,753.46                     1,388,189.46保险
       2.失业保险                  21,294.00        139,023.04                       160,317.04
       3.年金缴费
       4.医疗保险                                   717,320.24                       717,320.24
       5.生育保险
                                                     113,926.32                       113,926.32费
       6.工伤保险
                                                     153,964.40                       153,964.40费
                                                                      泰亚鞋业股份有限公司 2013 年半年度报告全文
    四、住房公积金                                        21,200.00                      21,200.00
    六、其他                        25,221.56            490,783.55                     485,143.35               30,861.76
    1.工会经费和职
                                25,221.56            249,440.21                     243,800.01               30,861.76工教育经费
    2.非货币性福利                                   241,343.34                     241,343.34
    合计                          5,087,083.53        39,314,923.24                37,129,174.00               7,272,832.77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 249,440.21 元,非货币性福利金额 241,343.34 元,因解除劳动关系给予补偿元。应付职工薪酬预计发放时间、金额等安排2013年7月14日发放2013年6月工资7,241,971.01元19、应交税费
                                                                                                              单位: 元
                       项目                                 期末数                               期初数
    增值税                                                               -8,705,961.60                        -2,706,723.23
    企业所得税                                                             -563,771.85                        16,369,832.53
    城市维护建设税                                                           64,711.40                          110,666.33
    教育费附加                                                               30,705.25                           51,916.73
    地方教育附加                                                             20,470.16                            34,611.15
    个人所得税                                                               85,371.07                           67,649.79
    印花税                                                                    9,843.00                           10,795.96
    堤防费                                                                        0.00                              366.54
    房产税                                                                   29,752.24                          138,843.79
    土地使用税                                                              180,224.93                          746,415.61
    水利基金                                                                    559.87
    合计                                                                 -8,848,095.53                        14,824,375.2020、其他应付款(1)其他应付款情况
                                                                                                              单位: 元
                     项目                                期末数                                  期初数
    预提费用-电费                                                        1,762,117.17                          1,306,771.08
    保证金                                                               2,455,245.00                          2,000,000.00
    其他                                                                  577,101.69                            441,122.07
                                                                          泰亚鞋业股份有限公司 2013 年半年度报告全文
    合计                                                                    4,794,463.86                         3,747,893.1521、其他非流动负债
                                                                                                               单位: 元
                    项目                                 期末账面余额                         期初账面余额
    政府补助                                                           3,094,998.28                               200,000.00
    合计                                                               3,094,998.28                               200,000.00其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额
    注:根据2011年泉州台商投资区第21次党政联席会议纪要和《关于泰丰鞋业公司工业用地有关税费处理意见》中关于福建泰丰鞋业有限司申请土地置换问题,原位于东园阳光村的国有土地(2003-09-01地块)面积89.014亩,由于泉州城高速(三期)从该地块经过,导致公司用地无法整体使用,提供张坂片区美佳佳项目北侧,面积150亩地给予置换,泉州台商投资区管委会财政局决定对于契税及耕地占税给予扶持补助,于2013年5月27日拨付企业专项扶持资金2,886,851.00。22、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       176,800,000.00                                                                           176,800,000.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况23、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)                 332,992,914.39                                                     332,992,914.39
    合计                                 332,992,914.39                                                     332,992,914.39资本公积说明24、盈余公积
                                                                                                               单位: 元
           项目                     期初数                  本期增加               本期减少              期末数
    储备基金                              12,222,334.39                                                      12,222,334.39
    合计                                  12,222,334.39                                                      12,222,334.39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
                                                                          泰亚鞋业股份有限公司 2013 年半年度报告全文25、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                                                       123,208,522.98                  --
    调整后年初未分配利润                                                         123,208,522.98                  --
    加:本期归属于母公司所有者的净利润                                               1,715,222.24                --
    期末未分配利润                                                               124,923,745.21                  --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元。2)、由于会计政策变更,影响年初未分配利润元。3)、由于重大会计差错更正,影响年初未分配利润元。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元。5)、其他调整合计影响年初未分配利润元。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26、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                                                   145,459,025.13                             159,837,882.71
    其他业务收入                                                        125,557.35                                     356,721.61
    营业成本                                                       113,021,655.37                             123,815,536.60(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
    制造业                               134,224,036.87         106,023,431.91         156,143,175.71         121,553,575.90
    批发和零售业                          11,234,988.26           6,985,641.87            3,694,707.00                2,050,565.17
    合计                                 145,459,025.13         113,009,073.78         159,837,882.71         123,604,141.07
                                                                    泰亚鞋业股份有限公司 2013 年半年度报告全文(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
    EVA 鞋底                        91,700,294.99            73,039,210.57       102,696,924.10          80,623,967.91
    PH 鞋底                         34,928,527.46            26,784,743.74        45,060,663.37          34,317,158.26
    PU 鞋底                          6,619,643.00             5,185,162.78         7,829,847.01           6,169,912.96
    鞋                              10,575,946.84             6,587,103.12         3,688,207.87           2,046,165.14
    服装                                53,480.44                31,749.15
    其他                             1,581,132.40             1,381,104.42          562,240.36              446,936.80
    合计                           145,459,025.13           113,009,073.78       159,837,882.71         123,604,141.07(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
    华东地区                       131,243,374.25           102,915,692.33       147,552,416.42         114,616,581.34
    华南地区                         2,360,112.07             1,556,501.22         5,761,499.56           4,341,085.04
    华中地区                         6,349,212.55             4,785,497.42         4,912,667.26           3,752,497.63
    其他地区                         5,506,326.26             3,751,382.81         1,611,299.47             893,977.06
    合计                           145,459,025.13           113,009,073.78       159,837,882.71         123,604,141.07(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(%)
    特步(中国)有限公司                            29,559,099.08                                                  20.3%
    福建鸿星尔克体育用品有限公司                    14,529,953.25                                                  9.98%
    安踏(泉州)体育用品有限公司                    13,236,407.29                                                  9.09%
    德尔惠(中国)有限公司                          10,983,051.65                                                  7.54%
    泉州鸿荣轻工有限公司                             8,547,027.33                                                  5.87%
    合计                                            76,855,538.60                                              52.78%营业收入的说明
                                                         泰亚鞋业股份有限公司 2013 年半年度报告全文27、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                512,230.76                538,497.25 流转税的 5%、7%
    教育费附加                    233,103.11                250,240.12 流转税的 3%
    地方教育附加                  155,402.09                166,826.76 流转税的 2%
    合计                          900,735.96                955,564.13                  --营业税金及附加的说明28、销售费用
                                                                                              单位: 元
                 项目                本期发生额                             上期发生额
    职工薪酬                                           2,678,993.59                             1,306,976.35
    推广费                                             2,274,868.43                              962,078.88
    运杂费                                             1,075,684.12                              556,156.58
    广告费                                               869,294.94                              227,222.94
    店铺费用                                             675,674.66
    佣金服务费                                           613,217.11                              233,140.94
    其他                                                 497,215.86                              328,689.25
    车辆费用                                             369,410.06                              322,135.03
    折旧                                                 261,232.79                              220,759.59
    招待费                                               247,974.30                              175,944.00
    仓库租金                                             179,920.00                              121,920.00
    差旅费                                               160,267.45                               21,027.60
    软件服务费                                           113,732.96                               98,300.00
    包装费                                               112,467.94                               37,684.90
    展览费                                                94,452.83                               99,000.00
    合计                                              10,224,407.04                             4,711,036.0629、管理费用
                                                                                              单位: 元
                 项目                本期发生额                             上期发生额
    工资                                               6,200,178.80                             4,000,165.21
    研发费                                             5,223,909.31                             6,819,370.56
                                                 泰亚鞋业股份有限公司 2013 年半年度报告全文
    筹建期开办费                               1,233,454.01                        -5,016,056.53
    折旧                                       1,103,159.23                           765,825.27
    无形资产摊销                                881,520.10                            235,348.38
    咨询费                                      874,461.06                            687,000.00
    税费                                        605,088.95                            392,456.75
    水电费                                      440,935.62                            339,891.94
    车辆费用                                    428,435.10                            213,194.55
    业务招待费                                  373,283.20                             47,850.60
    其他                                        349,865.76                            469,335.85
    房租费                                      290,464.68                            298,796.04
    差旅费                                      214,243.34                             96,272.11
    装修摊销                                    159,745.54                            109,156.10
    办公费                                      158,178.77                            204,255.47
    通讯费                                      151,550.12                            169,744.24
    物业管理费                                  104,273.78                             99,538.65
    合计                                      18,792,747.37                        9,932,145.1930、财务费用
                                                                                   单位: 元
               项目          本期发生额                           上期发生额
    利息支出                                     25,400.00                                   0.00
    利息收入                                    -506,077.07                           -813,734.61
    汇总损失                                         48.65                                   3.00
    汇兑收益                                                                               -13.92
    银行手续费                                   16,334.57                             12,310.93
    合计                                        -464,293.85                           -801,434.6031、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                                     -485,291.75                      185,677.50
    合计                                             -485,291.75                      185,677.50
                                                         泰亚鞋业股份有限公司 2013 年半年度报告全文32、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                              1,364,252.72            55,505,147.90                    1,364,252.72
    其他                                     4,247.54                    1,798.64                      4,247.54
    合计                                  1,368,500.26            55,506,946.54                    1,368,500.26(2)政府补助明细
                                                                                                   单位: 元
               项目      本期发生额              上期发生额                          说明
                                                                     泉开管【2013】4 号关于表彰 2012 年
                                                                     度税所贡献先进企业,奖励
                                                                     100,000.00;晋财指标[2012]362 号晋
                                                                     江市 2012 年度第二批科技项目计划
                                                                     及科技计划项目经费表,补助
    纳税贡献奖励                   880,000.00              461,540.00
                                                                     130,000.00;晋江指标[2013]151 号根
                                                                     据市政府有关经济发展鼓励扶持政
                                                                     策及相关会议纪要精神,给予 2012
                                                                     年度重点企业纳税的奖励,奖励
                                                                     650,000.00。
                                                                     泉开管【2013】2 号关于 2012 年度技
                                                                     术创新成绩突出获得省级以上品牌
                                                                     商标企业,补助 300,000.00;泉开管
    技术创新资金补助及奖励         350,000.00               62,000.00
                                                                     【2013】18 号 KFQ【2012】0010 运
                                                                     动鞋底用高止滑橡胶的产业化,补助
                                                                     50,000.00
                                                                     泉开管【2013】2 号关于 2012 年度技
                                                                     术创新成绩突出获得省级以上品牌
    专利资助奖励                    18,000.00
                                                                     商标企业,补助 4,000.00;专利资助奖
                                                                     励,奖励 14,000.00
    财政重点项目补助金                                   54,771,607.90
    节能循环经济财政奖励                                   200,000.00
                                                                     根据 2011 年度企业纳税额排序,依
                                                                     次取足 10 家非公企业作为赠送对象,
    其他                           116,252.72               10,000.00
                                                                     奖励 20,000.00,以资产计提折旧年限
                                                                     确认收入;2012 年新设(增资)项目
                                                                     泰亚鞋业股份有限公司 2013 年半年度报告全文
                                                                                合同利用外资奖励,补助 100,000.00
    合计                                    1,364,252.72            55,505,147.90                     --营业外收入说明33、营业外支出
                                                                                                               单位: 元
                                                                                               计入当期非经常性损益
                  项目                         本期发生额               上期发生额
                                                                                                         的金额
    非流动资产处置损失合计                                   24,689.39                10,866.15                    24,689.39
    其中:固定资产处置损失                                   24,689.39                10,866.15                    24,689.39
    捐赠支出                                                 15,000.00                                             15,000.00
    其他                                                      2,332.60                    48.15
    合计                                                     42,021.99                10,914.30                    42,021.99营业外支出说明捐赠支出系安庆泰亚对消防慰问捐赠。34、所得税费用
                                                                                                               单位: 元
                         项目                                 本期发生额                         上期发生额
    按税法及相关规定计算的当期所得税                                       1,863,705.54                        19,323,388.53
    递延所得税调整                                                         1,342,172.84                           -32,811.74
    合计                                                                   3,205,878.38                        19,290,576.7935、基本每股收益和稀释每股收益的计算过程
                      项        目                           序号          2013年1-6月           2012年1-6月一、分子
    归属于公司普通股股东的净利润                                   1                1,715,222.23           57,601,534.89
    扣除所得税影响后归属于母公司普通股股东净利润的非经常性         2                 978,180.86            41,619,307.64损益
    归属于公司普通股股东、扣除非经营性损益后的净利润             3=1-2               737,041.38            15,982,227.25二、分母1、计算每股收益对应的分母
    期初股份总数                                                   4            176,800,000.00         176,800,000.00
    因公积金转增股本或股票股利分配等增加股份数                     5
    发行新股或债转股等增加股份数                                   6                           -
    发行新股或债转股等增加股份次月起至报告期期末的累计月份         7                           -
                                                                          泰亚鞋业股份有限公司 2013 年半年度报告全文数
    因回购等减少股份数                                                8                          -                0
    减少股份次月起至报告期期末的累计月数                              9                          -                0
    报告期月份数                                                     10                         6                 6
    发行在外的普通股加权平均数                                 11=4+5+6?7/1         176,800,000.00    176,800,000.00
                                                               0-8?9/102、计算加权平均净资产收益率对应的分母
    归属于公司普通股股东的期初净资产                                 12             645,223,771.76    600,258,411.43
    报告期内发生同一控制下企业合并的追溯调整数                       13                          -                0
    同一控制下企业合并追溯调整后归属于公司普通股股东的期初           14             645,223,771.76    600,258,411.43净资产
    为报告期发行新股或债转股等新增的、归属于公司普通股股东的         15                          -净资产
    报告期内形成资本公积新增的、归属于公司普通股股东的净资产         16                          -                0
    报告期内形成资本公积次月起至报告期期末的累计月份数               17                          -                0
    为报告期回购或现金分红等减少的、归属于公司普通股股东的净         18                          -     17,680,000.00资产
    报告期回购或现金分红次月起至报告期期末的累计月份数               19                          -                1
    归属于公司普通股股东的期末净资产                                 20             646,938,993.99    640,179,946.32
    归属于公司普通股股东的加权平均净资产                       21=14+1*50%          646,081,382.88    626,112,512.21
                                                           +15*7/10+16*
                                                           17/10-18*19/1
                                                           0
    报告期内发生同一控制下企业合并的,应扣除的被合并方合并前         22                          -                0的加权平均净资产
    扣除同一控制下企业合并、被合并方合并前的加权平均净资产         23=21-22         646,081,382.88    626,112,512.21后,归属于公司普通股股东的加权平均净资产三、分子/分母
    基本每股收益                                                   24=1/11                    0.01              0.33
    扣除非经常性损益后的基本每股收益                               25=3/11                    0.00              0.09
    加权平均净资产收益率                                           26=1/21                  0.27%             9.20%
    扣除非经常性损益后的加权平均净资产收益率                       27=3/23                  0.11%             2.55%36、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                                           单位: 元
                             项目                                                         金额
    往来款                                                                                                  6,646,354.01
                                                            泰亚鞋业股份有限公司 2013 年半年度报告全文
    政府补助                                                                                    3,604,851.00
    利息收入                                                                                    3,549,543.99
    保证金                                                                                      1,629,061.75
    其他                                                                                          322,793.05
                                 合计                                                      15,752,603.80收到的其他与经营活动有关的现金说明(2)支付的其他与经营活动有关的现金
                                                                                               单位: 元
                                 项目                                       金额
    往来款                                                                                         62,985.52
    销售费用、管理费用                                                                         13,977,214.30
    财务费用                                                                                       17,027.73
    保证金支出                                                                                  1,491,784.20
    其他                                                                                               72.58
                                 合计                                                      15,549,084.33支付的其他与经营活动有关的现金说明37、现金流量表补充资料(1)现金流量表补充资料
                                                                                               单位: 元
                     补充资料                      本期金额                        上期金额
    1.将净利润调节为经营活动现金流量:                   --                              --
    净利润                                                      1,715,222.23                   57,601,534.89
    加:资产减值准备                                              -485,291.75                     185,677.50
    固定资产折旧、油气资产折耗、生产性生物资产折旧              5,169,701.11                    4,719,159.56
    无形资产摊销                                                1,174,413.50                      229,123.38
    长期待摊费用摊销                                              370,056.01                       16,428.98处置固定资产、无形资产和其他长期资产的损失(收益
                                                               24,689.39                       10,866.15以“-”号填列)
    财务费用(收益以“-”号填列)                                 25,448.65
    递延所得税资产减少(增加以“-”号填列)                    1,313,825.08                    1,148,939.26
    存货的减少(增加以“-”号填列)                           -19,707,627.44                  -16,282,462.30
    经营性应收项目的减少(增加以“-”号填列)                  8,721,341.72                   -12,203,899.68
                                                                                 泰亚鞋业股份有限公司 2013 年半年度报告全文
    经营性应付项目的增加(减少以“-”号填列)                                       -8,815,181.59                       36,013,665.17
    经营活动产生的现金流量净额                                                   -10,493,403.09                          71,439,032.91
    2.不涉及现金收支的重大投资和筹资活动:                                 --                                     --
    3.现金及现金等价物净变动情况:                                         --                                     --
    现金的期末余额                                                                48,260,693.56                         243,940,478.57
    减:现金的期初余额                                                           145,794,043.99                         256,763,195.34
    现金及现金等价物净增加额                                                     -97,533,350.43                         -12,822,716.77(2)现金和现金等价物的构成
                                                                                                                          单位: 元
                         项目                                         期末数                                 期初数
    一、现金                                                                      48,260,693.56                         145,794,043.99
    其中:库存现金                                                                     311,822.90                             90,212.99
       可随时用于支付的银行存款                                               47,758,320.12                         243,631,787.04
       可随时用于支付的其他货币资金                                                190,550.54                            218,478.54
    三、期末现金及现金等价物余额                                                  48,260,693.56                         145,794,043.99现金流量表补充资料的说明八、关联方及关联交易1、本企业的母公司情况
                                                                                    母公司对 母公司对
    母公司名                                    法定代表                                本企业的 本企业的 本企业最 组织机构
             关联关系 企业类型    注册地                 业务性质 注册资本
    称                                           人                                  持股比例 表决权比 终控制方             代码
                                                                                       (%)        例(%)泰亚国际
                                                                  10000 港                                  林祥伟、王
    贸易有限 控股股东 有限公司 香港            王燕娥      CORP                            57.69%      57.69%                39543053
                                                                  元                                        燕娥公司本企业的母公司情况的说明2、本企业的子公司情况
                                                                                             持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型         注册地   法定代表人 业务性质           注册资本
                                                                                                 (%)         (%)            码晋江市泰亚
                        有限责任公                           生产鞋及鞋 17086691.8
    鞋业发展有 控股子公司                福建晋江   林祥炎                                            100%         100% 61160651-1
                        司                                   用材料          0限公司
                                                                              泰亚鞋业股份有限公司 2013 年半年度报告全文
                                                             生产鞋及鞋
    福建泰丰鞋                有限责任公
             控股子公司                福建惠安   林祥炎     材、模具制 50000000                 100%          100% 75938120-8
    业有限公司                司
                                                             造
    安庆泰亚鞋                有限责任公                         生产鞋及鞋
             控股子公司                安徽安庆   林诗奕                     80000000            100%          100% 57443590-0
    业有限公司                司                                 材
                                                             设计销售、
                                                             体育用品、厦门市瑞行
                          有限责任公                         鞋、服装、
    体育用品有 控股子公司                  福建厦门   林诗奕                     40000000            100%          100% 57502937-3
                          司                                 服饰、户外限公司
                                                             用品、包装、
                                                             帽子、袜子3、本企业的其他关联方情况
             其他关联方名称                            与本公司关系                                组织机构代码
    泉州市泰亚投资有限责任公司                公司非控股股东                             68506796-0
    广州天富投资有限公司                      公司非控股股东                             76614641-7
    晋江市世创机械制造有限公司                公司董事参股                               77068744-3
                                          与主要投资者个人关系密切的家庭成员
    泰亚国际投资有限公司                                                                 37425665
                                          控股
    林祥加\丁丽萍                             关键管理人员及其配偶
    林祥炎\王雪芳                             关键管理人员及其配偶
    林松柏\庄璇真                             关键管理人员及其配偶
    林天文\王碧莲                             与主要投资者个人关系密切的家庭成员本企业的其他关联方情况的说明4、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                       单位: 元
                                                                       本期发生额                        上期发生额
                                            关联交易定价方                           占同类交                          占同类交
    关联方               关联交易内容
                                             式及决策程序             金额           易金额的           金额           易金额的
                                                                                     比例(%)                         比例(%)晋江市世创机械制
                    设备采购                参照市价                  8,858,574.10      25.09%          1,101,000.00     38.64%造有限公司
                                                                                    泰亚鞋业股份有限公司 2013 年半年度报告全文(2)关联担保情况
                                                                                                                              单位: 元
                                                                                                                  担保是否已经履行
       担保方             被担保方                 担保金额              担保起始日           担保到期日
                                                                                                                          完毕1、林松柏 2、林祥 泰亚鞋业股份有限
                                                   200,000,000.00 2013 年 04 月 17 日 2014 年 04 月 17 日 否
    加 3、林祥炎       公司关联担保情况说明(3)其他关联交易
    关键管理人员薪酬
                          项目                                       本期金额                       上期金额
    董事                                                                            511,800.00                  676,600.00
    监事                                                                            108,000.00                  108,080.00
    高级管理人员                                                                    319,150.00                  327,500.00
                          合计                                              1,075,750.00                   1,112,180.005、关联方应收应付款项上市公司应付关联方款项
                                                                                                                              单位: 元
             项目名称                               关联方                         期末金额                        期初金额
                                        晋江市世创机械制造有限公
    应付账款                                                                                 5,809,910.40                     1,142,796.58
                                        司九、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                              单位: 元
                                                期末数                                                  期初数
                                 账面余额                     坏账准备                   账面余额                   坏账准备
           种类
                                             比例                        比例                       比例                         比例
                                 金额                        金额                      金额                       金额
                                             (%)                          (%)                       (%)                          (%)按组合计提坏账准备的应收账款
    账龄组合                   87,300,489.60 100%           4,530,712.57      5.19% 79,330,724.79        100%        4,736,992.25    5.97%
                                                                                       泰亚鞋业股份有限公司 2013 年半年度报告全文
    组合小计                 87,300,489.60             1%        4,530,712.57      5.19% 79,330,724.79       100%           4,736,992.25      5.97%
    合计                     87,300,489.60 --                    4,530,712.57 --          79,330,724.79 --                  4,736,992.25 --应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                     单位: 元
                                   期末数                                                                期初数
                        账面余额                                                          账面余额
    账龄
                                             比例            坏账准备                                           比例          坏账准备
                       金额                                                             金额
                                             (%)                                                                (%)1 年以内
    其中:        --                        --              --                     --                          --            --
    1 年以内                83,331,458.07 95.45%                  4,133,809.42                 74,264,418.72 93.61%                 3,713,220.941 年以内小
                        83,331,458.07 95.45%                  4,133,809.42                 74,264,418.72 93.61%                 3,713,220.94计
    1至2年                   3,969,031.53        4.55%              396,903.15                  2,480,602.57        3.13%             248,060.26
    2至3年                                                                                      2,585,703.50        3.26%             775,711.05
    合计                    87,300,489.60         --              4,530,712.57                 79,330,724.79         --             4,736,992.25组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)应收账款中金额前五名单位情况
                                                                                                                                     单位: 元
                                                                                                                      占应收账款总额的比例
         单位名称             与本公司关系                          金额                       年限
                                                                                                                               (%)
    特步(中国)有限公司 主要客户之一                                    36,403,772.81 1 年以内                                               41.7%
    泉州鸿荣轻工有限公司 主要客户之一                                     8,500,170.50 1 年以内                                               9.74%金莱克(中国)体育用
                       主要客户之一                                   6,669,300.11 1 年以内                                               7.64%品有限公司安踏(泉州)体育用品
                       主要客户之一                                   4,384,165.29 1 年以内                                               5.02%有限公司
                                                                                            泰亚鞋业股份有限公司 2013 年半年度报告全文河南锐力体育用品有限
                          主要客户之一                                4,008,392.95 1 年以内                                                 4.59%公司
           合计                     --                               59,965,801.66                   --                                  68.69%2、其他应收款(1)其他应收款
                                                                                                                                        单位: 元
                                                        期末数                                                      期初数
                                    账面余额                          坏账准备                      账面余额                     坏账准备
              种类
                                                       比例                          比例                         比例                      比例
                                   金额                              金额                           金额                         金额
                                                       (%)                           (%)                           (%)                       (%)按组合计提坏账准备的其他应收款
    账龄组合                               71,693.28 0.11%                 3,584.66       5%             16,227.30 0.04%               811.37      5%
                                                       99.89                                                      99.96
    余额百分比法组合                 66,124,977.10                                                 45,455,344.47
                                                            %                                                           %
    组合小计                         66,196,670.38 100%                    3,584.66 0.01%          45,471,571.77 100%                  811.37      0%
    合计                             66,196,670.38 --                      3,584.66 --             45,471,571.77 --                    811.37 --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                        单位: 元
                                         期末数                                                              期初数
                            账面余额                                                           账面余额
       账龄
                                               比例             坏账准备                                          比例           坏账准备
                          金额                                                               金额
                                               (%)                                                                (%)1 年以内
    其中:               --                   --           --                       --                           --             --
    1 年以内                     71,693.28        0.11%                 3,584.66                   104,435.76        100%                  5,221.79
    1 年以内小计                  71,693.28        0.11%                 3,584.66                   104,435.76        100%                  5,221.79
    合计                          71,693.28         --                   3,584.66                   104,435.76         --                   5,221.79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
                                                                            泰亚鞋业股份有限公司 2013 年半年度报告全文
                                                                                                                   单位: 元
                       组合名称                               账面余额                                坏账准备
    合并范围内会计主体间款项                                                  66,124,977.10
    合计                                                                      66,124,977.10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)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(%)晋江市泰亚鞋业发展有
                          全资子公司                   33,313,394.20 1-3 年                                         50.32%限公司厦门市瑞行体育用品有
                          全资子公司                   12,700,000.00 1 年以内                                       19.19%限公司
    福建泰丰鞋业有限公司 全资子公司                         1,834,492.95 1 年以内                                        2.77%
    安庆泰亚鞋业有限公司 全资子公司                        18,277,089.95 1 年以内                                       27.61%
    代垫个人社保              员工社保个人承担部分                46,957.28
            合计                   --                  66,171,934.38                   --                           99.89%(3)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(%)晋江市泰亚鞋业发展有限公
                              全资子公司                                      33,313,394.20                         50.32%司厦门市瑞行体育用品有限公
                              全资子公司                                      12,700,000.00                         19.19%司
    福建泰丰鞋业有限公司          全资子公司                                         1,834,492.95                        2.77%
    安庆泰亚鞋业有限公司          全资子公司                                      18,277,089.95                         27.61%
             合计                            --                               66,124,977.10                         99.89%3、长期股权投资
                                                                                                                   单位: 元
                                                         在被投资 在被投资 在被投资
    被投资单                                                                                                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 单位持股 减值准备
    位                                                                                                 减值准备    红利
                                                         比例(%)      权比例 比例与表
                                                                               泰亚鞋业股份有限公司 2013 年半年度报告全文
                                                                              (%)   决权比例
                                                                                    不一致的
                                                                                         说明晋江市泰
    亚鞋业发              35,874,35 35,874,35             35,874,35
           成本法                                                    100%      100% 无
    展有限公                   0.82      0.82                  0.82司福建泰丰
                      14,629,19 146,328,9             146,328,9
    鞋业有限 成本法                                                      100%      100% 无
                           5.85    95.85                 95.85公司安庆泰亚
                      100,000,4 100,000,4             100,000,4
    鞋业有限 成本法                                                      100%      100% 无
                         00.00     00.00                 00.00公司厦门市瑞
    行体育用              10,000,00 25,000,00 15,000,00 40,000,00
           成本法                                                    100%      100% 无
    品有限公                   0.00      0.00      0.00        0.00司
                      160,503,9 307,203,7 15,000,00 322,203,7
    合计           --                                                    --        --         --
                         46.67     46.67       0.00      46.67长期股权投资的说明4、营业收入和营业成本(1)营业收入
                                                                                                                   单位: 元
              项目                               本期发生额                                      上期发生额
    主营业务收入                                                      106,242,717.69                              115,862,986.77
    其他业务收入                                                          117,164.28                                  108,952.80
    合计                                                              106,359,881.97                              115,971,939.57
    营业成本                                                           82,483,941.84                               89,603,084.37(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
    制造业                                106,242,717.69               82,440,746.57          115,862,986.77       89,551,377.37
    合计                                  106,242,717.69               82,440,746.57          115,862,986.77       89,551,377.37
                                                                          泰亚鞋业股份有限公司 2013 年半年度报告全文(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
    EVA 鞋底                              69,786,223.47           54,289,672.37           77,228,423.01              60,306,052.99
    PH 鞋底                               34,928,527.46           26,784,743.74           38,078,822.53              28,802,787.61
    其他                                   1,527,966.76            1,366,330.46              555,741.23                442,536.77
    合计                                 106,242,717.69           82,440,746.57          115,862,986.77              89,551,377.37(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
    华东地区                              99,679,176.91           77,382,704.48          106,206,524.30              82,060,465.08
    华南地区                               1,136,480.92              854,122.19            5,293,835.26               4,073,255.67
    华中地区                               5,427,059.86            4,203,919.90            4,362,627.21               3,417,656.62
    合计                                 106,242,717.69           82,440,746.57          115,862,986.77              89,551,377.37(5)公司来自前五名客户的营业收入情况
                                                                                                                     单位: 元
                                                                                                    占公司全部营业收入的
                         客户名称                                      营业收入总额
                                                                                                            比例(%)
    特步(中国)有限公司                                                                29,559,099.08                      27.79%
    安踏(泉州)体育用品有限公司                                                        13,233,501.30                      12.44%
    德尔惠(中国)有限公司                                                              10,983,051.65                      10.33%
    泉州寰球鞋服有限公司                                                                 7,919,815.35                       7.45%
    乔丹体育股份有限公司                                                                 6,107,503.64                       5.74%
    合计                                                                                67,802,971.02                      63.75%营业收入的说明5、现金流量表补充资料
                                                                                                                     单位: 元
                          补充资料                                       本期金额                      上期金额
    1.将净利润调节为经营活动现金流量:                                           --                            --
                                                                      泰亚鞋业股份有限公司 2013 年半年度报告全文
    净利润                                                                      11,273,740.27                          11,956,968.72
    经营活动产生的现金流量净额                                                   3,936,747.82                          45,720,924.72
    2.不涉及现金收支的重大投资和筹资活动:                                --                                     --
    3.现金及现金等价物净变动情况:                                        --                                     --
    现金及现金等价物净增加额                                                    -1,587,791.83                          20,159,255.06十、补充资料1、当期非经常性损益明细表
                                                                                                                       单位: 元
                             项目                                   金额                               说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                      -24,689.39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
                                                                       1,364,252.72一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                        -13,085.06
    减:所得税影响额                                                           348,297.41
    合计                                                                       978,180.86                    --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2、净资产收益率及每股收益
                                                                                                                        单位:元
                                          加权平均净资产收益率                              每股收益
                报告期利润
                                                  (%)                    基本每股收益                稀释每股收益
    归属于公司普通股股东的净利润                                0.27%                           0.01                            0.01扣除非经常性损益后归属于公司普通股股东
                                                            0.11%                             0                               0的净利润3、公司主要会计报表项目的异常情况及原因的说明1、资产负债表项目:(1)货币资金较年初下降67.05%,主要系投资活动的现金流出增加。公司子公司投入工程建设及设备投入,同时对厦门瑞行追加投入,新建泡泡鞋项目的运营,导致现金流出增加。(2)应收利息较年初下降97.36%,主要系福建泰丰募集资金投入增加减少了定期存款。(3)其他应收款较年初增长309.55%,主要系厦门瑞行增加销售平台及店铺投入的保证金。
                                                                  泰亚鞋业股份有限公司 2013 年半年度报告全文(4)固定资产较年初增长90.46%,主要系安庆泰亚及福建泰丰生产设备投入增加。(5)在建工程较年初增长45.76%,主要系安庆泰亚、福建泰丰购进设备未安装验收完毕的影响。(6)长期待摊费用较年初增长293.77%,主要系厦门瑞行新增AAL项目泡泡鞋实体店铺投入的货架及装修费。(7)递延所得税资产较年初下降43.78%,主要系主要原因系2012年底工资费用产生的可抵扣时间性差异。(8)应付票据较年初下降56.33%,主要系本期票据结算比上期减少。(9)应付账款较年初增长74.50%,主要系安庆泰亚投入购入材料未付款的影响。(10)预收款项较年初下降54.05%,主要系预收客户货款的减少所致。(11)应付职工薪酬较年初增长42.97%,主要系福建泰丰、安庆泰亚及厦门瑞行AAL新项目投入运营增加的人员投入所致。(12)应交税费较年初下降159.69%,主要系安庆泰亚及福建泰丰固定资产进项税留抵的增加。(13)其他非流动负债较年初增长1,447.50%,主要系福建泰丰新增与资产相关的政府补助。2、利润表项目:(1)销售费用比上年同期增长117.03%,主要系子公司厦门瑞行业务增长相关费用增加及新投入泡泡鞋运营。(2)管理费用比上年同期增长89.21%,主要系福建泰丰与安庆泰亚投入经营产生的费用引起的增长。(3)财务费用比上年同期下降42.07%,主要系募集资金按计划投入,减少了定期存款的利息收入。(3)资产减值损失比上年同期下降361.36%,主要系应收账款账龄缩短引起的冲减当期坏账减值准备。(4)营业外收入比上年同期下降97.53%,主要系政府补助收入减少。(5)营业外支出比上年同期增长285.02%,主要系固定资产处置损失的影响。(6)所得税费用比上年同期下降83.38%,主要原因是本期利润总额下降,按照税法规定应缴纳的企业所得税费用相应减少。3、现金流量表项目:(1)收到其他与经营活动有关的现金比上年同期下降72.70%,主要系收到政府补助款减少所致。(2)支付的各项税费比上年同期增长46.64%,主要系安庆泰亚2013年缴纳2012年所得税增长所致。(3)支付其他与经营活动有关的现金比上年同期增长95.87%,主要系福建泰丰、安庆泰亚及厦门瑞行新项目AAL泡泡鞋的经营投入。(4)处置固定资产、无形资产和其他长期资产收回的现金净额比上年同期下降100%,主要系本期未发生固定资产处理收到的现金。(5)购建固定资产、无形资产和其他长期资产支付的现金比上年同期增长48.28%,主要系因福建泰丰与安庆泰亚本期内投入生产而购置的机构设备增加所致。(6)取得借款收到的现金比上年同期增长100%,主要系本期增加银行贷款所致。(7)分配股利、利润或偿付利息支付的现金比上年同期下降99.85%,主要系公司未分配2012年度股利。(8)支付其他与筹资活动有关的现金比上年同期下降100.00%,主要系公司未分配2012年度股利,去年同期开具承兑汇票支付了保证金,本期采用承兑汇票质押的方式。
                                                                  泰亚鞋业股份有限公司 2013 年半年度报告全文
                                    第九节 备查文件目录一、载有董事长签名的2013年半年度报告全文二、载有法定代表人、主管会计工作负责人、会计机构负责人(会计主管人员)签名并盖章的财务报表三、报告期内在中国证监会指定报纸上公开披露过的所有公司文件的正本及公告的原稿四、其他有关资料五、上述文件备置于公司证券部备查