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方大B(200055)公告正文

方大集团股份有限公司2006年中期报告全文

公告日期:2006-07-20


            方大集团股份有限公司二00六年度中期报告全文

重要提示
本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
本中期报告经第四届董事会第十二次会议审议通过,除独立董事温思美先生因工作原因未能参加会议,委托独立董事邵汉青女士行使表决权外,其他所有董事均出席会议。
本中期财务报告未经审计。
本公司董事长熊建明先生、财务负责人林克槟先生声明:本中期报告中财务报告真实、完整。
本中期报告分别以中、英文两种文字编制,在对两种文本的理解发生歧义时,以中文文本为准。


释    义
本中期报告中,除非文义另有所指,下列词语具有以下涵义:
本公司:指方大集团股份有限公司
本集团:指本公司及其子公司
方大装饰公司:指深圳市方大装饰工程有限公司
方大意德公司:指深圳方大意德新材料有限公司
方大安防公司:指深圳市方大安防技术有限公司
方大特构公司:指深圳市方大特种结构有限公司
方大铝业公司:指江西方大新型铝业有限公司
方大国科公司:指深圳市方大国科光电技术有限公司
方大福科公司:指江西方大福科信息有限公司
方大自动化公司:指深圳市方大自动化系统有限公司
方大新材料公司:指方大江西新材料科技有限公司
方大美国公司:指方大美国科技公司
方大物流公司:指深圳市方大物流有限公司
香港俊佳:指香港俊佳集团有限公司
邦林公司:指深圳市邦林科技发展有限公司
时利和公司:指深圳市时利和投资有限公司
集康公司:指集康国际有限公司
LED:指氮化镓基半导体(GaN)发光二极管半导体器件


目    录



一、公司基本情况 4
二、股本变动和主要股东持股情况 6
三、董事、监事、高级管理人员情况 9
四、管理层讨论与分析 9
五、重要事项 13
六、财务报告 18
七、备查文件 18

一、公司基本情况
1、公司简介:
(1)本公司的法定中、英文名称及缩写:
中文:方大集团股份有限公司  (简称:方大集团)
英文:CHINA FANGDA GROUP CO., LTD. (英文缩写:FANGDA )
(2)本公司股票简称、股票代码和股票上市交易所:
A股:G方大A    000055   深圳证券交易所
B股:方大B    200055   深圳证券交易所
(3)本公司注册地址:中华人民共和国深圳市高新区科技南十二路方大大厦
     邮政编码:518057
本公司办公地址:中华人民共和国深圳市南山区西丽龙井方大城科技大楼
邮政编码:518055
电子信箱:fd@fangda.com
互联网址: http://www.fangda.com
(4)本公司法定代表人:熊建明先生
(5)本公司董事会秘书:周志刚先生
     本公司证券事务代表:王水英小姐
联系地址:中华人民共和国深圳市南山区西丽龙井方大城
邮政编码:518055
联系电话:86(755)26788571转6622
传    真:86(755) 26788353
电子信箱:zqb@fangda.com
(6)本公司选定的信息披露报纸名称:
《中国证券报》、《证券时报》、《上海证券报》、香港《商报》
 登载本公司中期报告的中国证监会指定国际互联网网址:
 http://www.cninfo.com.cn
 登载本公司中期报告的本公司国际互联网网址:
 http://www.fangda.com
 本公司中期报告备置地点:本公司董事会秘书处

2、主要财务数据和指标  (单位:人民币元)
主要财务指标


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                    本报告期末(200  上年度期末(2005  本报告期末比年 
                     6-6-30)         -12-31)          初数增减(%) 
  流动资产           699,340,889.08  675,139,257.58   3.58%          
  流动负债           780,554,918.03  776,461,328.18   0.53%          
  总资产             1,213,217,916.  1,201,275,986.4  0.99%          
                     99              6                               
  股东权益(不含少   425,242,564.51  417,069,075.26   1.96%          
  数股东权益)                                                       
  每股净资产         1.21            1.41             -14.18%        
  调整后的每股净资   1.01            1.16             -12.93%        
  产                                                                 
                    报告期(2006年1  上年同期(2005年  本报告期比上年 
                     -6月)          1-6月)           同期增减(%) 
  净利润             8,112,618.53    1,915,966.67     323.42%        
  扣除非经常性损益   215,251.02      -3,089,813.70                   
  后的净利润                                                         
  每股收益           0.02            0.01             100.00%        
  净资产收益率       1.91%           0.40%            377.50%        
  经营活动产生的现   40,747,240.56   -16,819,073.09                  
  金流量净额                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:非经常性收益总额为7,897,367.51元,明细如下:政府补贴收入6,825,200.00元;营业外收入1,141,535.57元,转回的存货跌价准备1,027,694.95元,扣减营业外支出1,083,836.83元,非经常性损益的少数股东权益13,226.18元。
国际会计准则调整对净利润和净资产的影响(单位:人民币千元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
             合并净利润                        合并净资产            
             2006年1      2005                 2006-6-      2005-12- 
             —6月        年1—                30           31       
                          6月                                        
                                                                     
  于本集团   8,112.6      1,916                425,242      417,069  
  法定会计   2                                 .56                   
  报表中所                                                           
  载数额                                                             
  依据国际                           依据国际                        
  会计准则                           会计准则                        
  所调整之                           所调整之                        
  影响                               影响                            
  -调整固   -942.33      -40        物业、厂  -1,049.      -107     
  定资产折                           房及设备  33                    
  旧                                 折旧                            
  -诉讼准备                          诉讼准备  -6,204       -6,204   
  -商誉摊销  107.5                   商誉摊销  322.5        215      
  转回                               转回                            
  -负商誉   2,405        370        负商誉摊  9,804        7,399    
  摊销                               销                              
  -物业重                -          -物业重  59,818       59,818   
  估增值                             估增值                          
  -投资物业                          -投资物   94,233       94,233   
  公平价值                           业公平价                        
  收益                               值收益                          
  -投资重估                                    4,283        4,283    
  储备设备                                                           
  工程施工                                     4,547        4,547    
  资本化                                                             
  按国际会   9,682.7      2,246                590,996      581,253  
  计准则编   9                                 .73                   
  列之数额                                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)净资产收益率和每股收益指标


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
          2006年1—6月                       2005年1—6月            
          净资产收       每股收益            净资产收      每股收益  
          益率                               益率                    
  利      全             全      加                               加 
  润      面      ?     面      权          ?     ?     ?     权 
  项      摊      ?     摊      平          ?     ?     ?     平 
  目      薄      ?     薄      均          ?     ?     ?     均 
          法      ?     法      法          ?     ?     ?     法 
                  ?                         ?     ?     ?        
          %       %      RM      RM          %      %      R      RM 
                         B       B                         M      B  
                                                           B         
  主      9.      9      0.      0.          7      7      0      0. 
  营      28      .      11      12          .      .      .      12 
  业              3      19      44          3      3      1         
  务              7                          1      3      2         
  利                                                                 
  润                                                                 
  营      0.      0      0.      0.          -      -      -      -0 
  业      24      .      00      00          0      0      0      .0 
  利              2      29      43          .      .      .      1  
  润              4                          6      6      0         
                                             9      9      1         
  净      1.      1      0.      0.          0      0      0      0. 
  利      91      .      02      02          .      .      .      01 
  润              9      30      47          4      4      0         
                  3                          0      0      1         
  扣      0.      0      0.      0.          -      -      -      -0 
  除      05      .      00      00          0      0      0      .0 
  非              0      06      23          .      .      .      1  
  经              5                          6      6      0         
  常                                         5      5      1         
  性                                                                 
  损                                                                 
  益                                                                 
  后                                                                 
  的                                                                 
  净                                                                 
  利                                                                 
  润                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
二、股本变动和主要股东持股情况
股份变动情况表:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
              本次变动前    本次变动增减(+,-)       本次变动后  
              数量    比例  发  送股   公积   其  小计   数量    比  
                            行         金转   他                 例  
                            新         股                            
                            股                                       
  一、有限售  109,07  36.8      23,08  8,892      31,97  109,11  30. 
  条件股份1   8,8001  0%36      323,0  8,892      531,9  0,7751  93% 
  、国家持股  09,078  .80%      8323,  8,892      7531,  09,110  30. 
  2、国有法   ,80010  36.7      08320  35,59      97556  ,77510  93% 
  人持股3、   9,032,  9%0.      ,692,  1,028      ,284,  9,032,  30. 
  其他内资持  00046,  02%6      99720  7,971      02528  00078,  91% 
  股 其中:  800187  3.20      ,692,  ,1082      ,664,  775243  0.0 
   境内法人  ,321,2  %14.      997    7,619      10527  ,605,2  2%6 
  持股境内自  0041,9  15%4             ,920       ,619,  2570,6  9.0 
  然人持股4   53,200  9.04                        920    17,305  7%2 
  、外资持股  145,36  %                                  172,98  0.0 
  其中: 境  8,000                                      7,920   2%4 
  外法人持股                                                     9.0 
  境外自然人                                                     4%  
  持股二、无                                                         
  限售条件股                                                         
  份1、人民                                                          
  币普通股2                                                          
  、境内上市                                                         
  的外资股3                                                          
  、境外上市                                                         
  的外资股4                                                          
  、其他                                                             
  三、股份总  296,40  100%      20,71  35,59      56,31  352,71  100 
  数          0,000             6,080  9,920      6,000  6,000   %   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、股东数量和持股情况         (截止2006年6月30日 单位:股)



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东总数                 报告期末本公司股东总数为36483名(其中A股  
                           股东19844名,B股股东16639名)             
  前10名股东持股情况                                                 
  股东名称        股东性   持股比  持股总数     持有有限   质押或冻  
                  质       例                   售条件股   结的股份  
                                                份数量     数量      
  深圳市邦林科技  法人股   17.011  60,000,000   60,000,00  60,000,00 
  发展有限公司    东       %                    0          0         
  深圳市时利和投  法人股   13.357  47,112,000   47,112,00  47,112,00 
  资有限公司      东       %                    0          0         
  集康国际有限公  外资股   5.735%  20,230,000   0          0         
  司              东                                                 
  陈金标          外资股   0.70%   2,456,195    0          不详      
                  东                                                 
  翁英文          外资股   0.67%   2,346,302    0          不详      
                  东                                                 
  孙恩菊          A股股东  0.61%   2,134,016    0          不详      
  王婵娟          外资股   0.60%   2,128,315    0          不详      
                  东                                                 
  深圳市蛇口渔二  法人股   0.54%   1,920,000    1,920,000  0         
  实业股份有限公  东                                                 
  司                                                                 
  HSBCJAMESCAPEL  外资股   0.35%   1,218,927    0          不详      
  ASIALIMITED     东                                                 
  李汉波          外资股   0.31%   1,082,543    0          不详      
                  东                                                 
  前10名无限售条件股东持股情况                                       
  股东名称                 持有无限售条件股份   股份种类             
                           数量                                      
  集康国际有限公司         20,230,000           B股                  
  陈金标                   2,456,195            B股                  
  翁英文                   2,346,302            B股                  
  孙恩菊                   2,134,016            A股                  
  王婵娟                   2,128,315            B股                  
  HSBCJAMESCAPELASIALIMIT  1,218,927            B股                  
  ED                                                                 
  李汉波                   1,082,543            B股                  
  陈婵虹                   1,000,000            B股                  
  GUOTAIJUNANSECURIESHONG  990,253              B股                  
  KONGLIMITED                                                        
  周复阳                   914,000              B股                  
  上述股东关联关系或一致   上述前10名股东中,深圳市邦林科技发展有限  
  行动的说明               公司与集康国际有限公司控股股东一致,属关  
                           联关系。其他流通股股东未通知本公司是否存  
                           在关联关系或一致行动人关系。              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

前10名有限售条件股东持股数量及限售条件
单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序号  有限售条件  持有的有   可上市交易   新增可上市  限售条件     
        股东名称    限售条件   时间         交易股份数               
                    股份数量                量                       
  1     深圳市邦林  60,000,00  2007年4月10  17,635,800  原非流通股股 
        科技发展有  0          日                       份自改革方案 
        限公司                 2008年4月10  17,635,800  实施之日起, 
                               日                       在十二个月内 
                               2009年4月10  24,728,400  不得上市交易 
                               日                       或者转让;在 
  2     深圳市时利  47,112,00  2007年4月10  17,635,800  前项规定期满 
        和投资有限  0          日                       后,持股超过 
        公司                   2008年4月10  17,635,800  5%的原非流通 
                               日                       股股东通过证 
                               2009年4月10  11,840,400  券交易所挂牌 
                               日                       交易出售原非 
                                                        流通股股份, 
                                                        出售数量占公 
                                                        司股份总数的 
                                                        比例在十二个 
                                                        月内不得超过 
                                                        百分之五,在 
                                                        二十四个月内 
                                                        不得超过百分 
                                                        之十。       
  3     深圳市蛇口  1,920,000  2007年4月10  1,920,000   原非流通股股 
        渔二实业股             日                       份自改革方案 
        份有限公司                                      实施之日起, 
                                                        在十二个月内 
                                                        不得上市交易 
                                                        或者转让。   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

3、报告期内,本公司控股股东未发生变化。
三、董事、监事、高级管理人员情况
1、报告期内本公司董事、监事、高级管理人员持股变动情况。


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名    职务        期初持股数(  期末持股数(   报告期内股  变动原  
                      股)          股)           份变动量(   因      
                                                 股)                 
  熊建明  董事长、总  31,500       53,022        21,522      股权分  
          裁                                                 置改革  
  朱卫平  董事、副总  4,200        7,069         2,869               
          裁                                                         
  王胜国  董事、副总  11,100       18,684        7,584               
          裁                                                         
  熊建伟  董事        0            0                                 
  郑学定  独立董事    0            0                                 
  邵汉青  独立董事    0            0                                 
  温思美  独立董事    0            0                                 
  李帮琰  监事会召集  0            0                                 
          人                                                         
  宋文清  监事        0            0                                 
  郑 华  监事        0            0                                 
  杨晓专  副总裁      0            0                                 
  周志刚  董事会秘书  0            0                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

2、报告期内本公司董事、监事、高级管理人员无变动。
3、报告期内本公司召开了2005年度股东大会。
四、管理层讨论与分析
本公司财务状况:

                              单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目             2006年1—6月     2005年1-6月       增减幅度(±%  
                                                      )             
  主营业务收入     312,450,797.38   267,163,024.57    16.95%         
  主营业务利润     39,452,004.72    34,845,626.90     13.22%         
  管理费用         34,337,659.26    26,433,454.43     29.90%         
  净利润           8,112,618.53     1,915,966.67      323.42%        
  现金及现金等价   6,389,466.9      -114,978,682.45   -              
  物净增加额                                                         
                   2006年6月30日    2005年12月31日    增减幅度(±%  
                                                      )             
  总资产           1,213,217,916.9  1,201,275,986.46  0.99%          
                   9                                                 
  股东权益         425,242,564.51   417,069,075.26    1.96%          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
以上各项目变动的主要原因:
(1)主营业务收入较上年同期增长了16.95%,主要是本报告期内,本公司的地铁屏蔽门产品销售收入大幅度增加以及LED产品销售额增长所致;主营业务利润较上年同期增长了13.22%,主要是由于销售收入增长所致;净利润较上年同期增长了323.42%,主要是本报告期内,本公司销售收入增长使得净利润有所上升,另本公司继续加强应收账款催收,收回逾期应收账款加收的利息900万元,增加了本公司的净利润;
(2)管理费用较上年同期上升了29.90%,主要是报告期内,本公司加大应收账款的催收力度,律师费用增加了300万元,以及计提了坏账准备增加450万元。
(3)现金及现金等价物净增加额较上年同期增长较大,主要是报告期内,本公司进一步加大应收账款催收力度,共回收1年以上应收账款约8000万元,综合货款回收率达到了105%。

本公司经营情况:
本公司经营范围包括新型建材、复合材料、金属制品、金属结构、环保设备及器材、安防设备、冶金设备、光机电一体化产品、高分子材料及产品、精细化工产品、机械设备、光电材料及器材、光电设备、电子显示设备、视听设备、交通设施、各种暖通设备及产品、给排水设备、中央空调设备及其零配件、半导体材料及器件、集成电路、光源产品及设备、太阳能产品、地铁屏蔽门等产品的开发、设计、生产、施工、销售及售后服务。本公司的主营业务收入和净利润主要来自于新型建材产业的高新技术产品,其中占本公司主营业务收入或主营业务利润总额10%以上的产品有:幕墙、地铁屏蔽门、复合铝板及单层成型铝板、铝型材、LED产品。经过近几年的产业结构调整,本公司已形成建材、地铁屏蔽门以及半导体照明三大产业,本报告期内地铁屏蔽门实现大规模销售,半导体照明产品销售也有所增长,这使得本报告期销售收入比同期有较大幅度增长,同时,本公司的主营业务及其结构、主营业务盈利较前一报告有较大的变化,本公司的主营业务收入、主营业务利润分行业、产品、地区构成情况如下(单位:人民币元):



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  主营业务分行业情况                                                 
  分行业或   主营业务  主营业务   毛利  主营业务  主营业务   毛利率  
  分产品     收入      成本       率(  收入比上  成本比上   比上年  
                                  %)  年同期增  年同期增   同期增  
                                        减(%)  减(%)   减(%  
                                                             )      
  其他金属   285,573,  257,396,0  9.87  118.71%   114.09%    172.29% 
  制品业     422.39    40.51      %                                  
  装修装饰   141,778,  125,248,6  11.6  -21.50%   -16.47%    -46.12% 
  业         297.45    37.5       6%                                 
  小计       427,351,  382,644,6  11.6  37.33%    41.63%     8.97%   
             719.84    78.01      6%                                 
  其中:内   114,900,  114,547,3  0.31  -         -          -       
  部交易抵   922.46    90.87      %                                  
  消                                                                 
  合计       312,450,  268,097,2  14.2  16.95%    18.25%     9.65%   
             797.38    87.14      0%                                 
  主营业务分产品情况                                                 
  幕墙产品   141,778,  125,248,6  11.6  -21.50%   -16.47%    -46.12% 
             297.45    37.50      6%                                 
  复合铝板   50,668,3  45,914,73  9.38  -12.80%   -9.34%     -36.31% 
  及单层成   59.83     1.46       %                                  
  型铝板                                                             
  铝型材及   29,471,6  27,530,80  6.59  3.43%     4.98%      -14.55% 
  彩板型材   91.68     2.53       %                                  
  半导体照   11,430,1  10,463,59  8.46  67.19%    92.58%     -31.11% 
  明产品     36.58     7.57       %                                  
  地铁屏蔽   73,386,2  53,643,84  26.9  1764.88%  1184.35%   -       
  门         48.35     5.41       0%                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区       主营业务收入             主营业务收入比上年同期增减(% 
                                      )                             
  华北地区   85,990,145.78            531.84%                        
  西南地区   818,580.00               -                              
  华东地区   54,740,360.15            -28.40%                        
  东北地区   5,240,664.33             72.77%                         
  华中地区   24,755,359.45            -7.73%                         
  西北地区   100,000.00               -97.29%                        
  华南地区   114,492,048.52           -2.17%                         
  出口销售   26,313,639.15            -0.78%                         
  合计       312,450,797.37           14.49%                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━


管理层对经营情况的讨论与分析
经过几年的产业结构调整,本公司新型建材、机电一体化设备和半导体照明三大产业呈现良好的发展态势。报告期内,能源、原材料价格大幅上涨,国家继续实施经济宏观调控政策,本公司克服了种种困难,仍然实现了既定的经营目标。报告期内,本公司实现主营业务收入31,245万元,同比增长16.95%,实现净利润811万元,同比增长323.42%,实现经营性现金流4075万元。
新型建材产业保持健康、稳步发展
新型建材产业目前是本公司主营业务收入和利润的重要来源之一,幕墙事业部和板材事业部是新型建材产业的两个主要骨干,抓好这两个事业部的经营是本公司的重要工作。
2005年末本公司对幕墙事业部的经营管理模式进行的深刻改革已初见成效。上半年,幕墙产品定单质量和收款状况明显改善,应收账款回收取得了突破性进展,财务风险得到了有效控制,取得了较好的经营成果。报告期内,幕墙产品连续中标国内重大项目、重点工程,多项幕墙工程获“鲁班奖”、“詹天佑土木工程奖”、“优质样板工程”等国家级奖项,拥有自主知识产权的太阳能光伏幕墙和节能窗也正积极推广应用中。本公司将坚定改革方向,加强改革措施的贯彻落实,并将依据新的情况不断完善改革,做强做大本公司幕墙产品。 
上半年,本公司板材事业部充分利用品牌、技术、设备、人才等优势,克服种种困难,大力开拓市场,复合铝板及单层成型铝板产品内外销两旺,销售额逐月快速上升,产品广泛应用于分布在全国各地的大型项目,并远销欧美等地区,成为海外客户青睐的品牌,订单需求日益增长。以单层成型铝板和复合板为主导产品的板材事业部生产基地的成功搬迁和恢复生产,为公司获取规模效应打下了良好基础。
2)机电一体化设备产业销售收入和利润增长较快
本公司承建了国内多个城市的地铁屏蔽门工程,已接获的订单进入全面履约期。报告期内,本公司地铁屏蔽门产品实现销售收入7338万元,同比大幅增长1765%,实现净利润1246万元,同比扭亏为盈,成为本公司主营业务收入和利润新的重要来源之一。报告期内,本公司中标了北京2008年奥运会重大配套设施工程——北京地铁五号线半高安全门工程项目,这是本公司继去年底中标天津地铁一号线屏蔽门工程项目以后,在屏蔽门市场上迈出的又一坚实步伐。目前,本公司地铁屏蔽门产品已成功应用于香港、广州、上海、天津、北京等我国大城市的地铁系统。至本报告期末,本公司已拥有地铁屏蔽门专利 100多项,由本公司主编的我国首部《城市轨道交通站台屏蔽门》行业标准已通过标准审查。未来10年是国内地铁屏蔽门继续快速发展时期。由于本公司在人才、技术、市场、品牌等方面处于地铁屏蔽门行业的综合领先地位,本公司地铁屏蔽门产品将继续快速发展,销售收入和利润也将呈持续增长趋势,充分分享地铁屏蔽门产业快速发展的成果。
3)半导体照明产业产销量大幅增长
本公司半导体照明产业经过多年的技术积累和发展,已形成从LED外延片、芯片到半导体照明产品及工程等终端市场应用的完整产业链,本公司半导体照明二期工程于2005年底全面投产后,产销量大幅增长,产品性能稳定提升。报告期内,本公司半导体照明产业实现销售收入1143万元,同比增长67.19%。
4)迄今为止,本公司已拥有自主知识产权的专利460余项,其中发明专利40余项,列全国企业前列;主持、参与制定国家、行业标准达50多项,是同行业制定国家、行业标准最多的企业;公司被列为国家标准化示范企业;“方大”商标被评为“广东省著名商标”。报告期内,本公司被广东省知识产权局认定为“广东省知识产权优势民营企业”。
5)节能环保产品优势凸现
发展循环经济,建设节约型社会是国家的重要政策,节能环保产品在循环经济中具有重要地位和巨大发展潜力。本公司一贯重视节能环保产品的开发和应用,取得了可喜成果。本公司节能环保幕墙成功应用于清华大学超低能耗示范楼,率先自主开发的太阳能光伏幕墙成功应用于方大大厦,本公司开发的以半导体照明芯片(LED)技术与现代幕墙技术相结合的全球最大的半导体照明全彩色显示系统成功应用于上海黄埔江畔的花旗银行大厦,本公司地铁屏蔽门产品成功应用于香港、广州、上海、天津、北京等我国大城市的地铁系统,本公司半导体照明产品是新兴的绿色光源,具有高效、节能、寿命长、免维护、环保、多色彩等特点,广泛应用于应用于大型室内外显示系统、液晶电视、电脑、数码相机、手机等背光源、装饰、特殊照明等诸多方面及领域,本公司开发的纳米氟碳铝单板,具有自洁功能,利于节水和环境保护。
本公司节能环保产品拥有具有自主知识产权、技术性能先进、品牌、市场等综合优势,为本公司分享国家发展循环经济的成果赢得了先机。
4、报告期内投资情况:
募集资金使用情况
    报告期内本公司未募集资金,前次募集资金已于2000年度使用完毕。
非募集资金使用情况
报告期内本公司无重大投资、建设项目,本公司非募集资金主要使用于生产经营周转。
5、业绩预告:
本公司地铁屏蔽门等节能环保产品的销售预期情况较好,预计2006年1-9月份净利润将比上年同期增长300%-350%。
五、重要事项
报告期内,本公司继续按照《上市公司治理准则》等治理细则的要求,规范本公司的法人治理。
报告期内,本公司无利润分配及公积金转增股本预案。
报告期内,本公司无重大诉讼事项。本公司下属方大装饰公司于2002年12月向广州市中级人民法院提出诉讼,要求广州东和房地产开发有限公司和中海发展(广州)有限公司支付工程款约1,830万元人民币,该案经广州市高级人民法院终审判决方大装饰公司胜诉,判决广州东和房地产开发有限公司支付工程款1,400万元人民币,方大装饰公司已申请法院执行,截止2006年6月30日已收回本金及利息合计19,900,000元。
报告期内,本公司无重大资产收购、出售及资产重组事项。
报告期内,本公司无重大关联交易事项。
重大合同及其履行情况:
(1)报告期内本公司无托管、承包、租赁其他公司资产或其他公司托管、承包、租赁本公司资产的事项;
(2)独立董事对公司累计和当期对外担保情况的独立意见:
根据中国证监会和国资委联合发布的《关于规范上市公司与关联方资金往来及上市公司对外担保问题的通知》(证监发[2003]56号)精神,我们本着实事求是的原则,对公司累计和当期对外担保情况进行了认真了解和审慎查验,我们认为,公司一直严格控制对外担保事项,报告期内,公司没有为控股股东及其他关联方、任何非法人单位及个人提供担保,控股股东及其他关联方也没有强制公司为他人提供担保。截至2006年6月30日止,本公司担保情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司对外担保情况(不包括对控股子公司的担保)                       
  担保   发生日期(  担保金  担保类型  担保期    是否履行  是否为关  
  对象   协议签署日  额                          完毕      联方担保  
  名称   )                                                (是或否  
                                                           )        
  -      -           -       -         -         -         -         
  报告期内担保发生额合计     -                                       
  报告期内担保余额合计       -                                       
  公司对控股子公司的担保情况                                         
  报告期内对控股子公司担保发生额合计                   11,000万      
  报告期末对控股子公司担保余额合计                     25,000万      
  公司担保总额情况(包括对控股子公司的担保)                         
  担保总额                                             25,000万      
  担保总额占公司净资产的比例                           58.79%        
  公司违规担保情况                                                   
  为控股股东及公司持股50%以下的其他关联方提供担保的   0             
  金额                                                               
  直接或间接为资产负债率超过70%的被担保对象提供的债   0             
  务担保金额                                                         
  担保总额超过净资产50%部分的金额                     2197.5万      
  违规担保总额                                         2197.5万      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)报告期内本公司未发生委托他人进行现金资产管理或委托贷款的事项。
报告期内,本公司及持有本公司5%以上股份的股东无对公司经营成果、财务状况产生重要影响的承诺事项。
8、报告期内本公司定期报告、临时报告情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
   公告序号  公告内容       见报日期       刊登报刊名      版面     
  2006-01号   董事会公告     2006年1月14日  中国证券报      C04版    
                                            证券时报        A16版    
                                            上海证券报      C12版    
                                            香港商报(英文  B4版     
                                            )                       
  2006-02号   2005年业绩预   2006年1月21日  中国证券报      C04版    
              告                            证券时报        A16版    
                                            上海证券报      C38版    
                                            香港商报(英文  B4版     
                                            )                       
  2006-03号   股权分置改革   2006年2月20日  中国证券报      C01版    
              提示公告                      证券时报        A32版    
                                            上海证券报      C23版    
  2006-04号   第四届董事会   2006年2月21日  中国证券报      B13版    
              第八次会议决                  证券时报        31版     
              议公告                        上海证券报      C7版     
                                            香港商报(英文  A6版     
                                            )                       
  2006-05号   第四届监事会   2006年2月21日  中国证券报      B13版    
              第四次会议决                  证券时报        31版     
              议公告                        上海证券报      C7版     
                                            香港商报(英文  A6版     
                                            )                       
  2006-06号   召开2006年第   2006年2月21日  中国证券报      B13版    
              一次临时股东                  证券时报        31版     
              大会的通知                    上海证券报      C7版     
                                            香港商报(英文  A6版     
                                            )                       
  2006-07号   股权分置改革   2006年2月21日  中国证券报      B13版    
              说明书公告                    证券时报        31版     
                                            上海证券报      C7版     
  2006-08号   召开股权分置   2006年2月21日  中国证券报      B13版    
              改革A股市场相                 证券时报        31版     
              关股东会议的                  上海证券报      C7版     
              通知                                                   
  2006-09号   董事会公开征   2006年2月21日  中国证券报      B13版    
              集投票权报告                  证券时报        31版     
              书                            上海证券报      C7版     
  2006-10号   举行股权分置   2006年2月23日  中国证券报      B08版    
              改革网上投资                  证券时报        4版      
              者交流会的通                  上海证券报      C11版    
              知                                                     
  2006-11号   第四届董事会   2006年3月2日   中国证券报      C04版    
              第九次董事会                  证券时报        32版     
              决议公告                      上海证券报      C17版    
                                            香港商报(英文  B3版     
                                            )                       
  2006-12号   第四届监事会   2006年3月2日   中国证券报      C04版    
              第五次会议决                  证券时报        32版     
              议公告                        上海证券报      C17版    
                                            香港商报(英文  B3版     
                                            )                       
  2006-13号   股权分置改革   2006年3月2日   中国证券报      C01版    
              方案沟通协商                  证券时报        32版     
              情况暨调整股                  上海证券报      C17版    
              权分置改革方                                           
              案的公告                                               
  2006-14号   董事会公告     2006年3月14日  中国证券报      C01版    
                                            证券时报        29版     
                                            上海证券报      C32版    
                                            香港商报(英文  C8版     
                                            )                       
  2006-15号   召开股权分置   2006年3月16日  中国证券报      C01版    
              改革A股市场相                 证券时报        27版     
              关股东会议的                  上海证券报      C14版    
              第一次提示公                                           
              告                                                     
  2006-16号   召开股权分置   2006年3月21日  中国证券报      B08版    
              改革A股市场相                 证券时报        34版     
              关股东会议的                  上海证券报      C46版    
              第二次提示公                                           
              告                                                     
  2006-17号   2006年第一次   2006年3月24日  中国证券报      C01版    
              临时股东大会                  证券时报        41版     
              决议公告                      上海证券报      C14版    
                                            香港商报(英文  B5版     
                                            )                       
  2006-18号   股权分置改革A  2006年3月24日  中国证券报      C01版    
              股市场相关股                  证券时报        41版     
              东会议表决结                  上海证券报      C14版    
              果公告                                                 
  2006-19号   资本公积金定   2006年4月6日   中国证券报      C12版    
              向转增股本实                  证券时报        C6版     
              施公告                        上海证券报      C25版    
                                            香港商报(英文  A5版     
                                            )                       
  2006-20号   股权分置改革   2006年4月6日   中国证券报      C12版    
              方案实施公告                  证券时报        C6版     
                                            上海证券报      C25版    
  2006-21号   股票简称变更   2006年4月10日  中国证券报      A13版    
              公告                          证券时报        C19版    
                                            上海证券报      C27版    
                                            香港商报(英文  B4版     
                                            )                       
  2006-22号   股份结构变动   2006年4月10日  中国证券报      A13版    
              公告                          证券时报        C19版    
                                            上海证券报      C27版    
                                            香港商报(英文  B4版     
                                            )                       
  2006-23号   2005年度报告   2006年4月22日  中国证券报      C13、C14 
              摘要                                          版       
                                            证券时报        C21、C22 
                                                            版       
                                            上海证券报      C56、C55 
                                                            版       
                                            香港商报(英文  B4、A10  
                                            )              版       
  2006-24号   2006年第一季   2006年4月22日  中国证券报      C13版    
              度报告                        证券时报        C22版    
                                            上海证券报      C56版    
                                            香港商报(英文  A10版    
                                            )                       
  2006-25号   第四届董事会   2006年4月22日  中国证券报      C14版    
              第十次会议决                  证券时报        C21版    
              议公告                        上海证券报      C55版    
                                            香港商报(英文  A10版    
                                            )                       
  2006-26号   第四届监事会   2006年4月22日  中国证券报      C14版    
              第六次会议决                  证券时报        C21版    
              议公告                        上海证券报      C55版    
                                            香港商报(英文  A10版    
                                            )                       
  2006-27号   召开2005年度   2006年4月22日  中国证券报      C14版    
              股东大会通知                  证券时报        C21版    
                                            上海证券报      C55版    
                                            香港商报(英文  A10版    
                                            )                       
  2006-28号   2005年度股东   2006年4月29日  中国证券报      B09版    
              大会增加临时                  证券时报        C1版     
              议案的补充通                  上海证券报      B139版   
              知                            香港商报(英文  B11版    
                                            )                       
  2006-29号   2005年度股东   2006年5月13日  中国证券报      C01版    
              大会决议公告                  证券时报        C12版    
                                            上海证券报      B8版     
                                            香港商报(英文  A5版     
                                            )                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 
以上文件均刊登于中国证监会指定网站www.cninfo.com.cn。

六、财务报告
(未经审计)
会计报表(未经审计、见附表)
会计报表附注(见附件)
备查文件
1、载有董事长亲笔签名的中期报告文本;
2、载有法定代表人、财务负责人、会计主管人员亲笔签名并盖章的财务报告文本;
报告期内本公司在中国证监会指定报纸上公开披露过的所有文件的正本及公告的原稿;
经最近一次股东大会通过的本公司《章程》。

方大集团股份有限公司董事会
二○○六年七月十八日



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产负债表                                                         
  编制单位:方大集团股份有                        单位:人民币元     
  限公司                                                             
  项目       期末数                期初数                            
             合并       母公司     合并       母公司                 
  流动资产                                                           
  :                                                                 
  货币资金   123,584,9  39,565,56  117,195,4  35,811,442.            
             26.57      0.25       59.67      73                     
  短期投资                                                       
  应收票据   920,000.0            1,340,000  15,600,000.            
             0                     .00        00                     
  应收股利                                                       
  应收利息                                                       
  应收账款   369,243,5  111,099,6  404,035,2  133,739,816            
             66.11      49.37      32.32      .48                    
  其他应收   29,892,14  154,485,6  24,574,70  153,788,506            
  款         6.86       38.04      2.45       .15                    
  预付账款   35,217,92  4,779,647  27,681,69  12,329,780.            
             0.76       .36        3.75       71                     
  应收补贴                                                       
  款                                                                 
  存货       139,747,2  15,949,25  98,700,41  7,691,628.2            
             13.92      5.66       8.02       1                      
  待摊费用   735,114.8  120,204.5  1,611,751  134,414.48             
             6          6          .37                               
  一年内到                                                       
  期的长期                                                           
  债权投资                                                           
  其他流动                                                       
  资产                                                               
  流动资产   699,340,8  325,999,9  675,139,2  359,095,588            
  合计       89.08      55.24      57.58      .76                    
  长期投资                                                       
  :                                                                 
  长期股权   10,978,63  293,302,2  11,086,41  279,904,474            
  投资       7.90       93.13      3.16       .49                    
  长期债权                                                       
  投资                                                               
  长期投资   10,978,63  293,302,2  11,086,41  279,904,474            
  合计       7.90       93.13      3.16       .49                    
  合并价差   -6,367,04            -6,259,27                        
             6.41                  1.15                              
  固定资产                                                       
  :                                                                 
  固定资产   640,945,6  277,582,8  618,136,8  277,597,800            
  原价       29.60      81.74      39.82      .53                    
  减:累计   176,538,5  58,433,47  161,965,5  54,667,319.            
  折旧       05.85      1.02       33.14      79                     
  固定资产   464,407,1  219,149,4  456,171,3  222,930,480            
  净值       23.75      10.72      06.68      .74                    
  减:固定   1,576,660            1,576,660                        
  资产减值   .08                   .08                               
  准备                                                               
  固定资产   462,830,4  219,149,4  454,594,6  222,930,480            
  净额       63.67      10.72      46.60      .74                    
  工程物资                                                       
  在建工程   1,626,113            21,105,82                        
             .24                   9.87                              
  固定资产   171,355.3            171,355.3                        
  清理       2                     2                                 
  固定资产   464,627,9  219,149,4  475,871,8  222,930,480            
  合计       32.23      10.72      31.79      .74                    
  无形资产                                                       
  及其他资                                                           
  产:                                                               
  无形资产   38,168,95  28,499,01  39,055,48  28,794,471.            
             9.15       9.15       3.93       09                     
  长期待摊   101,498.6            123,000.0                        
  费用       3                     0                                 
  其他长期                                                       
  资产                                                               
  无形资产   38,270,45  28,499,01  39,178,48  28,794,471.            
  及其他资   7.78       9.15       3.93       09                     
  产合计                                                             
  递延税项                                                       
  :                                                                 
  递延税款                                                       
  借项                                                               
  资产总计   1,213,217  866,950,6  1,201,275  890,725,015            
             ,916.99    78.24      ,986.46    .08                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━





━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产负债表(续)                                                     
  编制单位:方大集团股份有                            单位:人民币元 
  限公司                                                             
  项目   期末数                   期初数                             
         合并       母公司        合并            母公司             
  流动                                                               
  负债                                                               
  :                                                                 
  短期   434,856,0  119,900,000.  439,233,708.00  145,589,62         
  借款   00.00      00                            6.00               
  应付   25,146,35  34,828,000.0  40,019,062.47   65,500,000         
  票据   9.17       0                             .00                
  应付   190,029,9  9,278,036.12  177,242,862.17  13,626,224         
  账款   12.07                                    .81                
  预收   90,911,39  36,755,469.4  80,859,491.86   52,939,373         
  账款   4.25       9                             .90                
  应付   43,310.98               42,855.75                         
  工资                                                               
  应付   5,623,317  -2,141.00     5,499,260.51                      
  福利   .91                                                         
  费                                                                 
  应付                                                           
  股利                                                               
  应交   8,161,838  -1,017,935.3  13,001,373.95   685,132.16         
  税金   .85        3                                                
  其他   962,745.2               1,111,870.11                      
  应交   6                                                           
  款                                                                 
  其他   20,303,10  224,174,476.  14,257,419.08   177,820,00         
  应付   0.41       29                            4.59               
  款                                                                 
  预提   2,516,939               3,193,424.28                      
  费用   .13                                                         
  预计   2,000,000               2,000,000.00                      
  负债   .00                                                         
  一年                                                           
  内到                                                               
  期的                                                               
  长期                                                               
  负债                                                               
  其他                                                           
  流动                                                               
  负债                                                               
  流动   780,554,9  423,915,905.  776,461,328.18  456,160,36         
  负债   18.03      57                            1.46               
  合计                                                               
  长期                                                           
  负债                                                               
  :                                                                 
  长期                                                           
  借款                                                               
  应付                                                           
  债券                                                               
  长期                                                           
  应付                                                               
  款                                                                 
  专项   2,600,000               2,600,000.00                      
  应付   .00                                                         
  款                                                                 
  其他                                                           
  长期                                                               
  负债                                                               
  长期   2,600,000               2,600,000.00                      
  负债   .00                                                         
  合计                                                               
  递延                                                           
  税项                                                               
  :                                                                 
  递延                                                           
  税款                                                               
  贷项                                                               
  负债   783,154,9  423,915,905.  779,061,328.18  456,160,36         
  合计   18.03      57                            1.46               
  少数   4,820,434               5,145,583.02                      
  股东   .45                                                         
  权益                                                               
  所有                                                           
  者权                                                               
  益(                                                               
  或股                                                               
  东权                                                               
  益)                                                               
  :                                                                 
  实收   352,716,0  352,716,000.  296,400,000.00  296,400,00         
  资本   00.00      00                            0.00               
  (或                                                               
  股本                                                               
  )                                                                 
  减:                                                           
  已归                                                               
  还投                                                               
  资                                                                 
  实收   352,716,0  352,716,000.  296,400,000.00  296,400,00         
  资本   00.00      00                            0.00               
  (或                                                               
  股本                                                               
  )净                                                               
  额                                                                 
  资本   108,111,6  108,111,617.  164,427,617.04  164,427,61         
  公积   17.04      04                            7.04               
  盈余   61,228,62  32,022,212.2  61,228,622.41   32,022,212         
  公积   2.41       6                             .26                
  其中   46,687,77  32,022,212.2  46,687,776.37   32,022,212         
  :法   6.37       6                             .06                
  定公                                                               
  益金                                                               
  未分   -96,764,8  -49,766,184.  -104,877,420.8  -58,175,43         
  配利   02.36      05            9               2.38               
  润                                                                 
  其中                                                           
  :现                                                               
  金股                                                               
  利                                                                 
  未确                                                           
  认的                                                               
  投资                                                               
  损失                                                               
  外币   -48,872.5  -48,872.58    -109,743.30     -109,743.3         
  报表   8                                        0                  
  折算                                                               
  差额                                                               
  所有   425,242,5  443,034,772.  417,069,075.26  434,564,65         
  者权   64.51      67                            3.62               
  益(                                                               
  或股                                                               
  东权                                                               
  益)                                                               
  合计                                                               
  负债   1,213,217  866,950,678.  1,201,275,986.  890,725,01         
  和所   ,916.99    24            46              5.08               
  有者                                                               
  权益                                                               
  (或                                                               
  股东                                                               
  权益                                                               
  )合                                                               
  计                                                                 
  利润及利润分配表                                                   
  编制单位:方大集团股份有                            单位:人民币元 
  限公司                                                             
  项目       本期                     上年同期                       
             合并       母公司        合并        母公司             
  一、主营   312,450,7  66,898,434.8  267,163,02  4,730,210.         
  业务收入   97.38      2             4.57        60                 
  减:主营   268,097,2  66,272,814.8  226,711,89  5,731,315.         
  业务成本   87.14      3             7.86        03                 
  主营业务   4,901,505  0             5,605,499.  0                  
  税金及附   .52                      81                             
  加                                                                 
  二、主营   39,452,00  625,619.99    34,845,626  -1,001,104         
  业务利润   4.72                     .90         .43                
  (亏损以                                                           
  “-”号填                                                          
  列)                                                               
  加:其他   7,390,425  6,632,823.51  7,971,614.  6,702,888.         
  业务利润   .11                      60          52                 
  (亏损以                                                           
  “-”号填                                                          
  列)                                                               
  减:营业   9,693,968  0             12,001,365  4,235.84           
  费用       .44                      .23                            
  管理费用   34,337,65  13,135,918.4  26,433,454  8,910,964.         
             9.26       2             .43         62                 
  财务费用   1,798,455  5,898,389.29  7,679,583.  6,464,655.         
             .64                      33          42                 
  三、营业   1,012,346  -11,775,864.  -3,297,161  -9,678,071         
  利润(亏   .49        21            .49         .79                
  损以“-”                                                          
  号填列)                                                           
  加:投资   -107,775.  13,336,947.9  -151,109.4  7,187,164.         
  收益(亏   27         2             0           54                 
  损以“-”                                                          
  号填列)                                                           
  补贴收入   6,825,200  6,825,200.00  3,834,072.  3,783,900.         
             .00                      50          00                 
  营业外收   1,141,535  36,150.00     2,116,328.  1,176,243.         
  入         .57                      44          97                 
  减:营业   1,083,836  13,185.38     862,274.62  16,822.50          
  外支出     .83                                                     
  四、利润   7,787,469  8,409,248.33  1,639,855.  2,452,414.         
  总额(亏   .96                      43          22                 
  损以“-”                                                          
  号填列)                                                           
  减:所得             0                                          
  税                                                                 
  少数股东   -325,148.               -276,111.2                    
  损益       57                       4                              
  加:未确                                                       
  认的投资                                                           
  损失本期                                                           
  发生额                                                             
  五、净利   8,112,618  8,409,248.33  1,915,966.  2,452,414.         
  润(亏损   .53                      67          22                 
  以“-”号                                                          
  填列)                                                             
  加:年初   -104,877,  -58,175,432.  -61,451,10                    
  未分配利   420.89     38            9.99                           
  润                                                                 
  其他转入                                                       
  六、可供   -96,764,8  -49,766,184.  -59,535,14  2,452,414.         
  分配的利   02.36      05            3.32        22                 
  润                                                                 
  减:提取                                                       
  法定盈余                                                           
  公积                                                               
  提取法定                                                       
  公益金                                                             
  提取职工                                                       
  奖励及福                                                           
  利基金                                                             
  提取储备                                                       
  基金                                                               
  提取企业                                                       
  发展基金                                                           
  利润归还                                                       
  投资                                                               
  七、可供   -96,764,8  -49,766,184.  -59,535,14  2,452,414.         
  投资者分   02.36      05            3.32        22                 
  配的利润                                                           
  减:应付                                                       
  优先股股                                                           
  利                                                                 
  提取任意                                                       
  盈余公积                                                           
  应付普通                                                       
  股股利                                                             
  转作资本                                                       
  (或股本                                                           
  )的普通                                                           
  股股利                                                             
  八、未分   -96,764,8  -49,766,184.  -59,535,14  2,452,414.         
  配利润     02.36      05            3.32        22                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

利润表(补充资料)

单位:人民币元


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  项目            本期                      上年同期                 
                  合并         母公司       合并         母公司      
  1.出售、处置   -            -            -            -           
  部门或被投资单                                                     
  位所得收益                                                         
  2.自然灾害发   -            -            -            -           
  生的损失                                                           
  3.会计政策变   -            -            -            -           
  更增加(或减少                                                     
  )利润总额                                                         
  4.会计估计变   -            -            -            -           
  更增加(或减少                                                     
  )利润总额                                                         
  5.债务重组损   -            -            -            -           
  失                                                                 
  6.其他         -            -            -            -           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━




━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  现金流量表                                                         
  编制单位:方大集团股份有                        单位:人民币元     
  限公司                                                             
  项目                 本期                                          
                       合并               母公司                     
  一、经营活动产生的                                                 
  现金流量:                                                         
  销售产品、提供劳务   346,534,948.66     61,421,851.69              
  收到的现金                                                         
  收到的税费返还       794,187.19                                   
  收到的其他与经营活   20,413,730.78      1,185,245.68               
  动有关的现金                                                       
  现金流入小计         367,742,866.63     62,607,097.37              
  购买商品、接受劳务   261,117,435.67     42,957,024.36              
  支付的现金                                                         
  支付给职工以及为职   22,629,898.94      1,994,514.16               
  工支付的现金                                                       
  支付的各项税费       14,960,679.19      984,397.59                 
  支付的其他与经营活   28,287,612.27      6,520,968.07               
  动有关的现金                                                       
  现金流出小计         326,995,626.07     52,456,904.18              
  经营活动产生的现金   40,747,240.56      10,150,193.19              
  流量净额                                                           
  二、投资活动产生的                                               
  现金流量:                                                         
  收回投资所收到的现                                                 
  金                                                                 
  取得投资收益所收到                                                 
  的现金                                                             
  处置固定资产、无形   6,500.00           6,500.00                   
  资产和其他长期资产                                                 
  所收回的现金净额                                                   
  收到的其他与投资活                                                 
  动有关的现金                                                       
  现金流入小计         6,500.00           6,500.00                   
  购建固定资产、无形   14,471,278.99      7,347,444.86               
  资产和其他长期资产                                                 
  所支付的现金                                                       
  投资所支付的现金                                                  
  支付的其他与投资活                                                
  动有关的现金                                                       
  现金流出小计         14,471,278.99      7,347,444.86               
  投资活动产生的现金   -14,464,778.99     -7,340,944.86              
  流量净额                                                           
  三、筹资活动产生的                                               
  现金流量:                                                         
  吸收投资所收到的现                                                 
  金                                                                 
  借款所收到的现金     303,173,937.97     206,069,530.41             
  收到的其他与筹资活   1,000.00           8,000,000.00               
  动有关的现金                                                       
  现金流入小计         303,174,937.97     214,069,530.41             
  偿还债务所支付的现   313,317,306.05     129,924,981.00             
  金                                                                 
  分配股利、利润或偿   8,349,448.20       5,349,680.22               
  付利息所支付的现金                                                 
  支付的其他与筹资活   1,401,178.39       77,850,000.00              
  动有关的现金                                                       
  现金流出小计         323,067,932.64     213,124,661.22             
  筹资活动产生的现金   -19,892,994.67     944,869.19                 
  流量净额                                                           
  四、汇率变动对现金                                                 
  的影响                                                             
  五、现金及现金等价   6,389,466.90       3,754,117.52               
  物净增加额                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━


现金流量表(补充资料)

单位:人民币元


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  项目                       本期                                    
                             合并                 母公司             
  1.将净利润调节为经营活动                                          
  现金流量:                                                         
  净利润                     8,112,618.53         8,409,248.33       
  加:计提的资产减值准备                         0                  
  固定资产折旧               14,572,972.71        -1,027,694.95      
  无形资产摊销               921,411.08           3,766,151.23       
  长期待摊费用摊销           21,501.37            411,791.94         
  待摊费用减少(减:增加)   876,636.51                             
  预提费用增加(减:减少)   -676,485.15          14,209.92          
  处置固定资产、无形资产和                                         
  其他长期资产的损失(减:                                           
  收益)                                                             
  固定资产报废损失           3,595.21             -3,185.38          
  财务费用                   10,372,747.18                          
  投资损失(减:收益)       107,775.27                             
  递延税款贷项(减:借项)                       -13,336,947.92     
  存货的减少(减:增加)     -41,046,795.90                         
  经营性应收项目的减少(减   24,519,327.95        -8,257,627.45      
  :增加)                                                           
  经营性应付项目的增加(减   23,287,084.37        -3,880,418.63      
  :减少)                                                           
  其他                                           24,054,666.10      
  少数股东损益               -325,148.57                            
  经营活动产生的现金流量净   40,747,240.56        10,150,193.19      
  额                                                                 
  2.不涉及现金收支的投资和                                        
  筹资活动:                                                         
  债务转为资本                                                     
  一年内到期的可转换公司债                                         
  券                                                                 
  融资租入固定资产                                                 
  3.现金及现金等价物净增加                                        
  情况:                                                             
  现金的期末余额             123,584,926.57       39,565,560.25      
  减:现金的期初余额         117,195,459.67       35,811,442.73      
  加:现金等价物期末余额                                           
  减:现金等价物期初余额                                           
  现金及现金等价物净增加额   6,389,466.90         3,754,117.52       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
资产减值准备明细表
单位:人民币元
境内报表


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  项目             期初余额   本期增  本期减少数             期末余  
                              加数    因资产  其他   合计    额      
                                      价值回  原因                   
                                      升转回  转出                   
                                      数      数                     
  一、坏账准备合   109,623,2  4,518,                         114,141 
  计               42.60      669.93                         ,912.53 
  其中:应收账款   104,255,3  3,801,                         108,056 
                   18.70      395.35                         ,714.05 
  其他应收款       5,367,923  717,27                         6,085,1 
                   .90        4.58                           98.48   
  二、短期投资跌                                                     
  价准备合计                                                         
  其中:股票投资                                                     
  债券投资                                                           
  三、存货跌价准   11,136,31                  1,027  1,027,  10,108, 
  备合计           2.25                       ,694.  694.95  617.30  
                                              95                     
  其中:库存商品   924,999.3                                 924,999 
                   7                                         .37     
  原材料           502,586.9                                 502,586 
                   2                                         .92     
  四、长期投资减   12,717,64                                 12,717, 
  值准备合计       5.90                                      645.90  
  其中:长期股权   12,717,64                                 12,717, 
  投资             5.90                                      645.90  
  长期债权投资                                                       
  五、固定资产减   1,576,660                                 1,576,6 
  值准备合计       .08                                       60.08   
  其中:房屋、建                                                     
  筑物                                                               
  机器设备         1,576,660                                 1,576,6 
                   .08                                       60.08   
  六、无形资产减   38,100,84                                 38,100, 
  值准备合计       5.00                                      845.00  
  其中:专利权                                                       
  商标权                                                             
  七、在建工程减                                                     
  值准备合计                                                         
  八、委托贷款减                                                     
  值准备合计                                                         
  九、总计         173,154,7  4,518,          1,027  1,027,  176,645 
                   05.83      669.93          ,694.  694.95  ,680.81 
                                              95                     
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方大集团股份有限公司及其子公司
截至二零零六年六月三十日止的
会计报表附注
(除另有说明外,均以人民币元为货币单位)

附注1. 公司基本情况
本公司系经深圳市人民政府办公厅以深府办函(1994)194号文批复,在原“深圳方大建材有限公司”的基础上,于一九九五年十月以募集设立方式改组设立的股份有限公司,并更名为“深圳方大实业股份有限公司”。
本公司发行的境内上市外资股(B股)股票及境内上市内资股 (A股)股票分别于一九九五年十一月及一九九六年四月在深圳证券交易所挂牌上市。本公司的企业法人营业执照为企合粤深中总字107938号,现注册资本为352,716,000.00 人民币元。
一九九七年六月十二日,经深圳市招商局深招商复[1997]0192号文批复,本公司变更为中外合资股份制企业,并于一九九七年十一月十二日在深圳市工商行政管理局办理了变更登记手续。
一九九九年十月,本公司变更为现名。
本公司的主要经营范围为:生产经营新型建筑材料、复合材料、金属制品、环保设备及器材、公共安全防范设备、冶金设备、机电一体化产品、高分子材料及产品、精细化工产品、机械设备、光电材料及器材、光电设备、电子显示设备、视听设备、交通设施(此产品不含限制项目及出口许可证管理商品)及上述产品的设计、技术开发、安装、施工、相关技术咨询。
附注2. 重要会计政策、会计估计和合并会计报表的编制方法
(1) 会计制度
本公司及其子公司执行中华人民共和国《企业会计准则》和《企业会计制度》及其补充规定。
(2) 会计年度
会计年度自公历每年一月一日起至十二月三十一日止。
(3) 记账本位币
以人民币为记账本位币。
(4) 记账基础和计价原则
会计核算以权责发生制为基础,各项财产物资按取得时的实际成本计价。其后,各项财产如果发生减值,按财政部的有关规定计提相应的减值准备。
(5) 外币业务核算方法
本公司及其子公司对于年度内发生的外币业务,按业务发生日中国人民银行公布的外汇市场汇价的中间价(“市场汇价”)折合为人民币记账。月份终了,货币性项目中的非本位币余额概按当月末的市场汇价进行调整,由此产生的折合本位币差额,业已计入当年度损益类账项。与购建固定资产等直接有关的汇兑损益在资产尚未达到预定可使用状态前,计入购建固定资产的价值。
(6) 外币报表的折算方法
本公司的境外子公司-方大美国科技公司(以下简称“美国方大公司”)以美元为记账本位币,其于年末编制折合人民币会计报表的方法为: 
资产负债表中所有资产、负债类项目,均按年末市场汇价折算为人民币金额;所有者权益类项目除“未分配利润”项目外,均按照发生时市场汇价折算为人民币金额;“未分配利润”项目以折算后利润分配表中该项目的人民币金额列示。折算后资产类项目合计数与负债类项目和所有者权益类项目合计数之间的差额,作为“外币报表折算差额”在“未分配利润”项目后单独列示。
利润及利润分配表中有关反映发生额的项目,按当年度市场汇价的平均值折算为人民币金额。
利润及利润分配表中“净利润”项目,按折算后利润表该项目的人民币数额列示;“年初未分配利润”项目以上一年折算后的年末“未分配利润”项目的人民币金额列示。
(7) 现金等价物的确定标准
现金等价物是指本公司及其子公司持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
(8) 坏账核算方法
本公司及其子公司对于因债务人破产或死亡,以其破产财产或遗产清偿后仍无法收回的应收款项,以及因债务人逾期未履行其清偿义务且具有确凿证据表明无法收回的应收款项,经本公司及其子公司董事会批准,确认为坏账损失。
坏账损失采用备抵法核算。于决算日,本公司及其子公司对各项应收款项(包括应收账款和其他应收款)按账龄分析法计提坏账准备,并计入当年度损益类账项。
坏账准备计提的比例列示如下:


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  账龄                        提取比例                               
  一年以内                    3%                                     
  一至两年                    10%                                    
  两至三年                    30%                                    
  三年以上                    50%                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
对于债务单位破产、资不抵债、现金流量严重不足,发生严重的自然灾害等导致停产而在短时间内无法偿付债务的,以及其他足以证明应收款项可能发生损失的,本公司及其子公司对其采用个别认定法提取特别坏账准备。
 (9) 存货核算方法
存货包括材料采购、原材料、自制半成品、在产品、产成品、包装物及低值易耗品和工程施工。存货以实际成本计价,工程施工的结转按个别计价法计算确定,其他存货的发出成本按加权平均法确定。
包装物及低值易耗品在领用时采用一次摊销法。
除工程施工以外的存货采用永续盘存制度。
决算日,存货按成本与可变现净值孰低法计价。存货跌价准备系按照单个存货项目的成本与可变现净值计量,如由于遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因,使存货成本高于其可变现净值的,按可变现净值低于存货成本部分提取存货跌价准备,预计的存货跌价损失计入当年度损益类账项。
用于生产而持有的材料等,如果用其生产的产成品的可变现净值高于成本,则该材料仍然按成本计量;如果材料价格的下降表明产成品的可变现净值低于成本,则该材料按可变现净值计量。
存货及存货跌价准备的细节在附注10中表述。
(10) 长期投资核算方法
本公司长期股权投资包括股票投资和其他股权投资,其中股票投资采用成本法核算。本公司接受的债务人以非现金资产抵偿债务方式取得的股票投资,以应收债权的账面价值加上应支付的相关税费,作为长期投资入账价值。其他股权投资采用下列会计处理方法:
本公司拥有被投资公司20%以下的权益性资本时,以成本法核算;拥有被投资公司20%至50%的权益性资本时,以权益法核算;拥有被投资公司50%以上权益性资本,或虽拥有被投资公司20%至50%的权益性资本,但本公司拥有实质控制权时,采用权益法核算并对会计报表予以合并。
本公司采用权益法核算时,对长期股权投资的初始投资成本与其在被投资单位所有者权益中所占的份额之差额,设置“长期股权投资——股权投资差额” 明细项目核算。股权投资差额的摊销期限,合同规定了投资期限的,按投资期限平均摊销,合同没有规定投资期限的,按十年的期限平均摊销。根据二零零三年三月十七日财政部财会(2003)10号文《关于执行〈企业会计制度〉和相关会计准则有关问题解答(二)》的有关规定,自该日起,本公司新发生的对外投资,若长期股权投资初始投资成本小于其应享有被投资单位所有者权益份额的差额,则计入“资本公积——股权投资准备”明细账项。
根据财政部财会(2004)3号文《关于执行〈企业会计制度〉和相关会计准则有关问题解答(四)》的有关规定, 自该文发布之日起,本公司因追加投资产生的股权投资差额,若追加投资与初次投资时均为股权投资借方差额,分别按规定的摊销年限摊销;若追加投资时产生的股权投资贷方差额小于初次投资时产生的尚未摊销完毕的股权投资借方差额的余额,以追加投资时产生的股权投资贷方差额为限冲减尚未摊销完毕的股权投资借方差额的余额,未冲减完毕的部分按规定年限继续摊销。
本公司在合并会计报表时,对于子公司权益性资本投资项目的数额与子公司所有者权益中本公司所持有的份额相抵消时发生的合并价差,在长期股权投资项目中单独反映。
决算日,本公司的长期股权投资由于市价持续下跌或被投资公司经营状况恶化等原因导致长期股权投资可收回金额低于其账面价值,并且降低的价值在可预计的未来期间内不可能恢复时,按可收回金额低于长期股权投资账面价值的差额计提长期投资减值准备,并计入当年度损益类账项。
长期投资及长期投资减值准备的细节在附注12中表述。
(11) 固定资产计价和折旧方法
固定资产是指使用年限在一年以上的生产经营用实物资产,以及使用期限在两年以上,单位价值在2,000.00人民币元以上的不属于生产经营主要设备的物品。
本公司及其子公司的固定资产均以实际成本计价,对已达到预定可使用状态但尚未办理竣工手续的固定资产以账面实际发生的成本暂估入账,待固定资产办理了工程竣工决算手续后,再予以调整其账面价值;对接受的债务人以非现金资产抵偿债务方式取得的固定资产,或以应收债权换入固定资产的,以应收债权的账面价值加上应支付的相关税费,作为固定资产入账价值。
固定资产折旧采用直线法平均计算,并按固定资产类别的原价、估计经济使用年限和估计残值(原价的10%),确定其折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                    预计可使用年限(年)      年折旧率(%)        
  房屋建筑物              35-45                   2-2.57             
  机器设备                10                      9                  
  运输工具                5                       18                 
  电子及其他设备          5                       18                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
决算日,单个固定资产按账面价值与可收回金额孰低法计价。固定资产减值准备系按单个固定资产由于市价持续下跌,或技术陈旧、损坏、长期闲置等原因,导致产生可收回金额低于账面价值的差额提取,预计的固定资产减值损失计入当年度损益类账项。
固定资产及其累计折旧、固定资产减值准备的细节在附注13中表述。
(12) 在建工程核算方法
在建工程以实际成本计价。与在建工程直接相关的借款费用,在工程达到预定可使用状态前,计入该项工程的成本。在建工程自达到预定可使用状态之日起转作固定资产。
决算日,对已长期停建并且预计在未来三年内不会重新开工的在建工程或其他足以证明已经发生减值的在建工程,计提在建工程减值准备,预计的在建工程减值损失计入当年度损益类账项。
截至二零零五年六月三十日止,本公司及其子公司未有足以证明已经发生减值的在建工程,故未计提在建工程减值准备。
在建工程及在建工程减值准备的细节在附注14中表述。
(13) 借款费用的会计处理方法
为专项用于购建固定资产而发生的借款费用,在所购建的固定资产达到预定可使用状态前发生的予以资本化,计入所建造固定资产的成本;在所购建的固定资产达到预定可使用状态后发生的,直接计入当年度损益类账项。
属于流动负债性质的借款费用或者虽然属于长期借款性质,但不是用于购建固定资产的借款费用,以及为投资而发生的借款费用,均于发生时直接计入当年度损益类账项。
筹建期间发生的借款费用,先在长期待摊费用中归集,待开始生产经营当月起一次性计入开始生产经营当月的损益类账项。
借款费用的细节在附注14中表述。
(14) 无形资产计价和摊销方法
无形资产包括土地使用权、专利权、工业产权及专有技术、商标权等。
无形资产按取得时的实际成本入账。无形资产的成本自取得当日起在有效年限内以直线法平均摊销,其摊销年限列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                   摊销年限                    
  土地使用权                             50年                        
  专利权                                 10年                        
  工业产权及专有技术                     10年                        
  商标权                                 10年                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司的土地使用权在开发时按账面价值转入相关在建工程项目的成本中。根据财政部财会[2001]43号文的规定,执行《企业会计制度》前土地使用权价值作为无形资产核算而未能转入所建造的房屋建筑物成本的,不作调整。
决算日,对已被其他新技术所替代、市价在当期大幅下跌、已超过法律保护期限或足以证明实质上已经发生了减值的无形资产,计提无形资产减值准备。预计的无形资产账面价值高于其可收回金额的差额,作为无形资产减值损失计入当年度损益类账项。
无形资产及无形资产减值准备的细节在附注15中表述。
(15) 长期待摊费用摊销方法
长期待摊费用系本公司的子公司发生的开办费用、厂房维修费及技术开发费。对筹建期间内发生的开办费用,自开始生产经营月份起一次性计入开始生产经营当月的损益类账项。
厂房维修费及技术开发费自发生之月起按预计受益年限平均摊销。
长期待摊费用的细节在附注16中表述。
(16) 预计负债
本公司及其子公司对于或有事项相关的义务同时符合以下条件时确认为预计负债:该等义务是本公司及其子公司承担的现时义务;该义务的履行很可能导致经济利益流出本公司及其子公司;该义务的金额能够可靠的计量。
预计负债的细节在附注24中表述。
(17) 收入确认原则 
本公司及其子公司的产品销售收入是以产品所有权上的重要风险和报酬已经转移,本公司及其子公司不再对该产品实施继续管理权和实际控制权,与交易相关的经济利益能够流入企业,相关的收入和成本能够可靠地计量为标志,确认产品销售收入的实现。
本公司及其子公司提供劳务取得的收入是以相关劳务已经提供,本公司及其子公司业已取得收取相关的经济利益的权利,相关的收入和成本能够可靠的计量为标志,确认劳务收入的实现。
本公司及其子公司出租资产系按有关合同、协议规定的收费时间和方法计算确认收入的实现。
主营业务收入的细节在附注30和附注31中表述。
(18) 建造合同核算方法
本公司的子公司——深圳方大装饰工程有限公司(以下简称“方大装饰公司”)的建造合同均为单项建造合同,其会计核算方法如下:
在同时具备以下条件时,根据完工百分比法在资产负债表日确认建造合同的收入和成本:合同总收入能够可靠地计量,与合同相关的经济利益能够流入企业;在资产负债表日合同完工进度和为完成合同尚需发生的成本能够可靠地确定;为完成合同已经发生的合同成本能够清楚地区分和可靠地计量,以便实际合同成本能够与以前的预计成本相比较。
合同成本包括自合同签订开始日起至合同完成日止期间所发生的与执行合同有关的直接费用和间接费用。
对建造合同的完工进度采用累计实际发生的合同成本占合同预计总成本的比例予以确定。
在一个会计年度内完成的建造合同,在完成时确认合同收入和合同费用。
当期完成的建造合同,按实际合同总收入扣除以前会计年度累计已确认的收入后的余额确认为当期收入;同时,按累计实际发生的合同成本扣除以前会计年度累计已确认的费用后的余额确认为当期费用。如果合同预计总成本将超过合同预计总收入,将预计损失立即确认为当期费用。
建造合同的细节在附注10和附注30中表述。
 (19) 补贴收入的会计处理方法
本公司及其子公司在实际收到政府有关部门给予的各项补贴款时,确认为当年度的补贴收入。
补贴收入的细节在附注35中表述。
(20) 所得税的会计处理方法
本公司及其子公司按应付税款法核算所得税。
企业所得税的细节在附注3(3)中表述。
(21) 合并会计报表的编制方法
本公司合并会计报表系根据财政部财会字(1995)11号文《关于印发〈合并会计报表暂行规定〉的通知》的规定,以本公司和纳入合并范围的子公司的会计报表以及其他有关资料为依据,合并各项目数额予以编制。
本公司在编制合并利润及利润分配表时,是以本公司的子公司于合并年度计提的法定盈余公积、法定公益金中本公司所拥有的份额,对本公司在当年度提取的法定盈余公积、法定公益金予以调整。
本公司及其子公司间的所有重大交易和往来款项均在会计报表合并时予以抵销。
少数股东权益的数额系根据本公司所属各子公司所有者权益的数额减去母公司所拥有的份额计算确定。少数股东损益系根据本公司所属各子公司于当年度实现的损益扣除本公司所拥有份额后的余额计算确定。
附注3.税项
本公司及其子公司应纳税项列示如下:
(1) 流转税及附加


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  计税基础                              税种          税率           
  铝材产品、LED产品等销售收入           增值税        17%*           
  铝合金窗、地铁屏蔽门等安装及销售      增值税        17%            
  收入                                                               
  玻璃幕墙建筑安装工程收入              营业税        3%             
  房屋租赁收入                          营业税        5%             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
* 二零零四年六月二十四日,经深圳市南山区国家税务局以深国税南减免[2004]0274号文《深圳市国家税务局减、免税批准通知书》批准,本公司的子公司——深圳市方大意德新材料有限公司(以下简称“方大意德公司”)二零零四年度至二零零五年度生产销售的新型墙体材料按应缴纳增值税额减半计缴。根据深圳市南山区国家税务局于二零零四年八月三十日出具的《减、免税审批更正通知书》,上述深国税南减免[2004]0274号文的有效期至二零零四年六月三十日止,以后期间的减免税事项采取备案制。二零零六年度方大意德公司生产销售的新型墙体材料应缴纳增值税按应纳税额减半计缴。
城市维护建设税按应纳增值税额和营业税额的7%计缴。本公司及其位于深圳经济特区内的子公司的城市维护建设税系按应交增值税和营业税额的1%计缴。
教育费附加按应交增值税和营业税额的3%计缴。
(2) 个人所得税
员工个人所得税由本公司及其子公司代扣代缴。
(3) 企业所得税
本公司及其子公司适用的企业所得税税率列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称                       税       备注                       
                                 率                                  
  ①  本公司(本部)               15%      报告期内应纳税所得额为     
                                          负数                       
  ②  方大装饰公司               15%      报告期内经营所得不足以     
                                          弥补以前年度累计亏损       
  ③  深圳市方大特种结构有       15%      报告期内经营所得不足以     
      限公司(方大特构公司)                弥补以前年度累计亏损       
  ④  方大意德公司               7.5  *   报告期内应纳税所得额为     
                                 %        负数                       
  ⑤  江西方大新型铝业有限       15%  **  报告期内经营所得不足以     
      公司(方大铝业公司)                  弥补以前年度累计亏损       
  ⑥  深圳市方大安防技术有       15%      报告期内经营亏损           
      限公司(方大安防公司)                                           
  ⑦  江西方大福科信息材料       15%  **  报告期内经营亏损           
      有限公司(方大福科公司           *                              
      )                                                              
  ⑧  深圳市方大国科光电技       15%      报告期内应纳税所得额为     
      术有限公司(方大国科公               负数                       
      司)                                                            
  ⑨  深圳市方大物流有限公       15%      报告期内经营亏损           
      司(方大物流公司)                                               
  ⑩  深圳市方大自动化系统       ---  **  首一个盈利年度             
      有限公司(方大自动化公           **                             
      司)                                                            
     方大新材料(江西)有限       15%      报告期内应纳税所得额为     
      公司(方大新材料公司)                负数                       
     (香港)俊佳集团有限公       不       报告期内经营亏损           
      司(香港俊佳公司)           详                                  
     美国方大公司               不                                  
                                 详                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司(本部)及其子公司因本年度经营亏损,或应纳税所得额为负数,或本年度经营所得不足以弥补以前年度累计亏损等,故未作企业所得税纳税准备。
* 经深圳市地方税务局以深圳地税南减免[1998]19号文批准,方大意德公司自一九九八年起享受企业所得税 “二免三减半”的优惠政策;根据深圳市地方税务局第三检查分局深地税三函[2002]480号文《关于深圳方大意德新材料有限公司减免企业所得税的复函》,延长方大意德公司享受企业所得税减半的优惠政策三年。方大意德公司二零零六年度适用7.5%的企业所得税税率。
** 经江西省科学技术委员会以赣科发工字[1998]13号文批准,方大铝业公司被认定为高新技术企业,按15%的税率计缴企业所得税。
*** 经江西省科学技术委员会以赣科发高字[2002]20号文批准,方大福科公司可享受企业所得税 “二免三减半”的优惠政策。方大福科公司自二零零一年设立以来一直经营亏损。
**** 根据深圳市南山区国家税务局以深国税南减免[2004]0257号文《深圳市国家税务局国减、免税批准通知书》,方大自动化公司自开始获利年度起,享受企业所得税“两免三减半”的优惠政策。
(4) 房产税
房产税以房产原值的70%为纳税基准,税率为1.2%。
二零零四年三月十二日,经深圳市地方税务局第三检查分局以深地税三函[2004]111号文《关于方大集团股份有限公司免征房产税的复函》批准, 本公司拥有的位于高新区科技南十路的方大科技大厦自二零零三年六月起免缴房产税三年。
附注4 子公司、联营公司及附属机构
(1) 本公司直接或间接拥有50%以上权益性资本的子公司概况列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称      注册资本      实际投资      拥      主营业        业   
                              额            有      务            务   
                                            权                    性   
                                            益                    质   
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
  ①  方大      RM  50,0      RM  50,0      10      经营各        装   
      装饰      B   00,0      B   00,0      0.      类建筑        饰   
      公司          00.0          00.0      00      幕墙的        工   
                    0             0         %       设计、        程   
                                                    制作和             
                                                    安装,              
                                                    隔墙、             
                                                    彩板门             
                                                    窗、围             
                                                    墙、栏             
                                                    杆吊顶             
                                                    等装饰             
                                                    工程的             
                                                    设计与             
                                                    施工,              
                                                    水电安             
                                                    装及空             
                                                    调通风             
                                                    系统的             
                                                    制作安             
                                                    装以及             
                                                    进出口             
                                                    贸易。             
  ②  方大      RM  8,00      RM  8,00      10      新型建        装   
      特构      B   0,00      B   0,00      0.      筑材料        饰   
      公司          0.00          0.00      00      、金属        工   
                                            %       制品、        程   
                                                    金属结             
                                                    构件、             
                                                    环保设             
                                                    备及器             
                                                    材的购             
                                                    销与生             
                                                    产(不              
                                                    含专营             
                                                    专控商             
                                                    品及限             
                                                    制项目             
                                                    ),生产             
                                                    塑钢门             
                                                    窗、铝             
                                                    合金门             
                                                    窗。               
  ③  上海      RM  10,0      RM  6,50      65      各类建        工   
      飞翼      B   00,0      B   0,00      .0      筑幕墙        业   
      幕墙          00.0          0.00      0%      的设计             
      有限          0                               、制造             
      公司                                          、安装             
      (上                                           ;防火             
      海飞                                          门、铝             
      翼公                                          合金门             
      司)                                           窗、防             
                                                    盗门、             
                                                    防火卷             
                                                    帘门生             
                                                    产、销             
                                                    售与安             
                                                    装;新             
                                                    型墙体             
                                                    材料及             
                                                    复合材             
                                                    料的制             
                                                    造与销             
                                                    售;室             
                                                    内装饰             
                                                    。                 
  ④  方大      US  3,20      US  2,40      75      研制、        工   
      意德      D   0,00      D   0,00      .0      设计、        业   
      公司          0.00          0.00      0%      生产经             
                                                    营新型             
                                                    复合材             
                                                    料(不              
                                                    含国家             
                                                    限制项             
                                                    目)                
  ⑤  方大      RM  20,0      RM  20,0      10      各类幕        工   
      铝业      B   00,0      B   00,0      0.      墙铝型        业   
      公司          00.0          00.0      00      材、门             
                    0             0         %       窗及型             
                                                    材系列             
                                                    的设计             
                                                    、生产             
                                                    、销售             
                                                    及安装             
                                                    、装饰             
                                                    ,装饰              
                                                    设计、             
                                                    水电设             
                                                    备及空             
                                                    调的服             
                                                    务。机             
                                                    械电子             
                                                    设备,              
                                                    化工原             
                                                    料、五             
                                                    金交电             
                                                    化工、             
                                                    建筑材             
                                                    料、装             
                                                    饰材料             
                                                    、百货             
                                                    的批发             
                                                    、零售             
                                                    ,物业              
                                                    管理,              
                                                    经营本             
                                                    企业自             
                                                    产产品             
                                                    及技术             
                                                    的出口             
                                                    业务和             
                                                    本企业             
                                                    所需的             
                                                    机械设             
                                                    备、零             
                                                    配件、             
                                                    原辅材             
                                                    料及技             
                                                    术的进             
                                                    口业务             
                                                    ,但国              
                                                    家限定             
                                                    公司经             
                                                    营或禁             
                                                    止进出             
                                                    口的除             
                                                    外。               
  ⑥  方大      RM  8,00      RM  8,00      10      开发、        工   
      安防      B   0,00      B   0,00      0.      设计、        业   
      公司          0.00          0.00      00      生产、             
                                            %       销售防             
                                                    盗门、             
                                                    防火门             
                                                    、卷帘             
                                                    门;环             
                                                    保设备             
                                                    、建筑             
                                                    装饰材             
                                                    料、五             
                                                    金制品             
                                                    的销售             
                                                    。经营             
                                                    进出口             
                                                    业务。             
  ⑦  香港      HK  10,0      HK  10,0      10      投资          投   
      俊佳      D   00.0      D   00.0      0.                    资   
      公司          0             0         00                         
                                            %                          
  ⑧  方大      RM  20,0      RM  20,0      10      开发、        工   
      福科      B   00,0      B   00,0      0.      生产、        业   
      公司          00.0          00.0      00      销售光             
                    0             0         %       电材料             
                                                    、光电             
                                                    器材、             
                                                    光电设             
                                                    备、电             
                                                    子显示             
                                                    设备、             
                                                    视讯产             
                                                    品及其             
                                                    安装工             
                                                    程、技             
                                                    术咨询             
                                                    、培训             
                                                    (以上              
                                                    项目国             
                                                    家有专             
                                                    项规定             
                                                    的凭资             
                                                    质证或             
                                                    许可证             
                                                    经营)              
  ⑨  美国      US  200,      US  4,98      10      进出口        贸   
      方大      D   000.      D   6,08      0.      贸易          易   
      公司          00            3.33      00                         
                                            %                          
  ⑩  方大      RM  18,0      RM  18,0      10      研究、        工   
      国科      B   00,0      B   00,0      0.      开发、        业   
      公司          00.0          00.0      00      生产、             
                    0             0         %       经营半             
                                                    导体材             
                                                    料及器             
                                                    件、光             
                                                    电器件             
                                                    、光电             
                                                    设备、             
                                                    电子显             
                                                    示设备             
                                                    、视讯             
                                                    产品及             
                                                    其安装             
                                                    工程;             
                                                    技术咨             
                                                    询及服             
                                                    务。经             
                                                    营进出             
                                                    口业务             
                                                    。                 
     方大      RM  30,0      RM  30,0      10      道路普        运   
      物流      B   00,0      B   00,0      0.      通货物        输   
      公司          00.0          00.0      00      运输、             
                    0             0         %       公路货             
                                                    代、托             
                                                    运装卸             
                                                    、仓储             
                                                    (不含              
                                                    危险品             
                                                    并须取             
                                                    得经营             
                                                    许可证             
                                                    后方可             
                                                    开业经             
                                                    营)                
     方大      US  12,0      US  12,0      10      生产销        工   
      新材      D   00,0      D   00,0      0.      售新型        业   
      料公          00.0          00.0      00      材料、             
      司            0             0         %       复合材             
                                                    料、建             
                                                    造幕墙             
                                                    、门窗             
                                                    、金属             
                                                    结构和             
                                                    构件、             
                                                    金属制             
                                                    品、环             
                                                    保节能             
                                                    材料和             
                                                    产品、             
                                                    公共安             
                                                    全防范             
                                                    设备和             
                                                    产品、             
                                                    冶金设             
                                                    备、机             
                                                    械设备             
                                                    、铝制             
                                                    品、散             
                                                    热材料             
                                                    和产品             
                                                    、高分             
                                                    子材料             
                                                    和产品             
                                                    、自动             
                                                    门系列             
                                                    及产品             
                                                    、机电             
                                                    、机电             
                                                    一体化             
                                                    产品、             
                                                    信息材             
                                                    料及产             
                                                    品、光             
                                                    电材料             
                                                    及器材             
                                                    、光电             
                                                    设备、             
                                                    电子显             
                                                    示设备             
                                                    和产品             
                                                    、视听             
                                                    设备和             
                                                    产品(              
                                                    以上不             
                                                    含国家             
                                                    产业指             
                                                    导目录             
                                                    中禁止             
                                                    类及限             
                                                    制类项             
                                                    目),上             
                                                    述材料             
                                                    和产品             
                                                    的开发             
                                                    、设计             
                                                    、安装             
                                                    、施工             
                                                    、技术             
                                                    咨询和             
                                                    服务(              
                                                    国这有             
                                                    专项规             
                                                    定的除             
                                                    外)(公             
                                                    共安全             
                                                    防范设             
                                                    备和产             
                                                    品的生             
                                                    产、销             
                                                    售、施             
                                                    工、安             
                                                    装须取             
                                                    得公安             
                                                    部门许             
                                                    可后方             
                                                    可经营             
                                                    )                  
     方大      RM  50,0      RM  50,0      10      暖通设        工   
      自动      B   00,0      B   00,0      0.      备、轻        业   
      化公          00.0          00.0      00      型散热             
      司            0             0         %       片的生             
                                                    产、销             
                                                    售;地             
                                                    铁交通             
                                                    屏蔽门             
                                                    系统设             
                                                    备的设             
                                                    计、技             
                                                    术开发             
                                                    、安装             
                                                    、销售             
                                                    ,装配             
                                                    、加工             
                                                    地铁屏             
                                                    蔽门;             
                                                    进出口             
                                                    业务。             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (2) 本公司拥有50%以下权益性资本的联营公司的概况列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称       注册资本         实际投资额         拥有权益           
                                                                        
                                                                        
                                                                        
                                                                        
  重庆方大       RM  10,000,      RM  2,500,         25%                
  新型建材       B   000.00       B   000.00                            
  有限公司(                                                             
  重庆方大                                                              
  公司)                                                                 
                                                                        
                                                                        
                                                                        
                                                                        
                                                                        
                                                                        
                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
① 根据二零零四年五月十日江西省南昌市青山湖区人民法院就方大铝业公司与重庆方大公司货物买卖合同纠纷以(2004)湖发二初字第2号《民事判决书》调查的情况,重庆方大公司实际业已消亡。
(3) 本公司下属未实行独立会计核算的附属机构(分公司)概况列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分公司名称                        注                                
                                    册                                
                                    时                                
                                    间                                
                                                                      
  方大集团股份有限公司上            19                                
  海分公司                          97                                
                                    .1                                
                                    2.                                
                                    23                                
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
  方大集团股份有限公司北            19                                
  京分公司                          97                                
                                    .1                                
                                    2.                                
                                    29                                
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
  方大集团股份有限公司广            20                                
  州分公司                          00                                
                                    .0                                
                                    2.                                
                                    18                                
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司上述三家分公司负责在异地承接工程及购销产品,不单独从事经营业务。上述三家分公司的经济业务均纳入本公司进行会计核算。
附注5. 货币资金
货币资金明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
      2006.6.30                         2005.12.31                   
      原币金       汇       折合人      原币金       汇           折  
      额           价       民币金      额           价           合  
                            额                                    人  
                                                                  民  
                                                                  币  
                                                                  金  
                                                                  额  
  现  RM                        13      RM  836                   83  
  金  B                         0,      B   ,61                   6,  
                                52          7.2                   61  
                                0.          9                     7.  
                                37                                29  
      US  101      8.0          81      US  38,      8.           31  
      D   .18      702          6.      D   507      07           0,  
                                53          .21      02           76  
                                                                  0.  
                                                                  89  
      HK  1,4      1.0          1,      HK                            
      D   34.      403          49      D                             
          26                    2.                                    
                                06                                    
      EU  25.      9.5          24      EU  2,6      9.           25  
      R   39       797          3.      R   26.      57           ,1  
                                23          39       97           60  
                                                                  .0  
                                                                  3   
      JP  12,      0.0          82      GB                            
      Y   000      068          4.      P                             
          .00                   59                                    
      GB  200      13.          2,      JP                            
      P   .00      91           78      Y                             
                                2.                                    
                                46                                    
                                13                                1,  
                                6,                                17  
                                67                                2,  
                                9.                                53  
                                24                                8.  
                                                                  21  
  银  RM                        11      RM  61,                   61  
  行  B                         7,      B   461                   ,4  
  存                            59          ,58                   61  
  款                            8,          0.6                   ,5  
                                09          9                     80  
                                7.                                .6  
                                25                                9   
      US  696      8.0          5,      US  1,1      8.           9,  
      D   ,22      702          61      D   26,      07           09  
          1.2                   8,          680      02           2,  
          7                     64          .02                   53  
                                4.                                3.  
                                86                                10  
      HK  47,      1.0          49      HK  74,      1.           77  
      D   549      403          ,4      D   696      04           ,7  
          .94                   66          .88      03           07  
                                .2                                .1  
                                0                                 6   
                                12                                70  
                                3,                                ,6  
                                26                                31  
                                6,                                ,8  
                                20                                20  
                                8.                                .9  
                                31                                5   
  其  RM                        18      RM                        45  
  他  B                         2,      B                         ,3  
  货                            03                                40  
  币                            9.                                ,7  
  资                            02                                17  
  金                                                              .7  
                                                                  7   
      US                                US  6,2      8.           50  
      D                                 D   43.      07           .3  
                                            06       02           82  
                                                                  .7  
                                                                  4   
      EU                                EU  ---      --           --  
      R                                 R            -            -   
                            RM  18                                45  
                            B   2                                 ,3  
                                ,                                91  
                                03                                ,1  
                                9.                                00  
                                02                                .5  
                                                                  1   
                            RM  12                                RM   
                            B   3,                                B    
                                58                                     
                                4,                                     
                                92                                     
                                6.                                     
                                57                                     
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
* 其他货币资金系本公司及其子公司的信用证保证金存款及信用卡存款。

附注6. 应收票据
应收票据明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
               2006.6.30                     2005.12.31              
  银行承兑汇   RMB    920,000.00             RMB   1,340,000.00      
  票                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注7. 应收账款
(1) 应收账款账龄分析及坏账准备如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  2006-6-30                          2005-12-31                      
  账龄   账面金  比例  坏账准  净值      账面   比   坏账准   净值   
         额            备                金额   例   备              
  一年   133,81  28.0  4,014,  129,799,  222,2  43.  6,565,5  215,73 
  以内   4,413.  4%    432.41  981.32    96,30  73%  78.50    0,726. 
         73                              5.12                 62     
  一至   128,73  26.9  12,873  115,862,  97,44  19.  9,733,6  87,706 
  二年   6,112.  7%    ,611.2  501.22    0,304  17%  73.40    ,630.7 
         46            5                 .18                  8      
  二至   79,383  16.6  23,815  55,568,5  46,75  9.2  14,027,  32,731 
  三年   ,576.0  3%    ,072.8  03.21     9,444  0%   833.43   ,611.3 
         2             0                 .78                  5      
  三年   135,36  28.3  67,353  68,012,5  141,7  27.  73,928,  67,866 
  以上   6,177.  6%    ,597.5  80.36     94,49  90%  233.37   ,263.5 
         95            9                 6.94                 7      
                                                                     
  合计   477,30  100.  108,05  369,243,  508,2  100  104,255  404,03 
         0,280.  00%   6,714.  566.11    90,55  %    ,318.70  5,232. 
         16            05                1.02                 32     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
账龄在一年以内的应收账款,因其可收回性较大,故本公司及其子公司按较低的比例计提坏账准备。
账龄为三年以上的应收账款,因其回收情况具有较大不确定性,故本公司及其子公司出于稳健性考虑,按较高的比例计提坏账准备。
报告期末应收账款中无持股5%(含5%)以上的股东单位欠款。
 (2) 应收账款前五名合计金额及其占应收账款总额的比例列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
            2006.6.30                     2005.12.31                 
            金额              比例        金额                比例   
  应收账款  RM  181,645,      38.06%      RMB  71,376,02      14.04% 
  前五名合  B   617.5                          1.96                  
  计                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注8. 其他应收款
其他应收款账龄分析列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  2006-6-30                             2005-12-31                   
  账龄   账面金  比例  坏账准  净值     账面金  比   坏账准  净值    
         额            备               额      例   备              
  一年   18,598  51.7  557,96  18,041,  16,118  53.  483,55  15,635, 
  以内   ,991.8  0%    9.76    022.08   ,618.2  83%  8.55    059.73  
         4                              8                            
  一至   7,827,  21.7  782,72  7,044,5  3,420,  11.  342,00  3,078,0 
  二年   242.60  5%    4.26    18.34    003.12  42%  0.32    02.80   
  二至   5,305,  14.7  1,591,  3,713,7  4,594,  15.  1,378,  3,216,3 
  三年   347.63  5%    604.29  43.34    799.96  35%  439.99  59.97   
  三年   4,245,  11.8  3,152,  1,092,8  5,809,  19.  3,163,  2,645,2 
  以上   763.27  0%    900.17  63.09    204.99  40%  925.04  79.95   
  合计   35,977  100.  6,085,  29,892,  29,942  100  5,367,  24,574, 
         ,345.3  00%   198.48  146.86   ,626.3  %    923.90  702.45  
         4                              5                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
报告期末其他应收款中无持股5%(含5%)以上的股东单位欠款。
附注9. 预付账款
预付账款账龄分析列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
           2006.6.30                      2005.12.31                 
           金额              比例        金额               比例   
  1年以内  RMB  26,569,1      75.44%      RMB  24,201,27      87.43% 
                06.75                          0.92                  
  1至2年        6,028,22      17.12%           2,833,378      10.23% 
                2.57                           .83                   
  2至3年        2,530,31      7.18%            462,636.0      1.67%  
                1.44                           0                     
  3年以上       90,280.0      0.26%            184,408.0      0.67%  
                0                              0                     
           RMB  35,217,9      100.00      RMB  27,681,69      100.00 
                20.76         %                3.75           %      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
预付账款主要明细项目列示如下: 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                       2006.6.30                                     
  公司名称             金额             比例         欠               
                                                     款               
                                                     期               
                                                     限               
                                                                      
  法中轨道交通运输设   RM  2,379,3      6.76         一               
  备(上海)有限公司   B   43.2         %            年               
                                                     以               
                                                     内               
                                                                      
                                                                      
  深圳市长寿药业有限       984,375      2.80         一               
  公司                     .00          %            至               
                                                     二               
                                                     年               
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
  新疆新世纪成功房地       686,672      1.95         一               
  产有限公司               .00          %            年               
                                                     以               
                                                     内               
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
  深圳市沃科半导体照明有   600,000      1.70         一               
  限公司                   .00          %            年               
                                                     以               
                                                     内               
                                                                      
                                                                      
  广东兴发铝型材集团公司   593,490      1.69         一               
                           .67          %            年               
                                                     以               
                                                     内               
                                                                      
                                                                      
                  合计     5,243,8      14.9                          
                           80.87        0%                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注10. 存货
存货及存货跌价准备明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                   2006.6.30              2005.12.31                 
               金额          存货跌价准   金额           存货跌价准  
                             备                          备          
  原材料       RM  46,208,2  RM  586,866  RM  38,348,10  RM  502,586 
               B   86.02     B   .54      B   9.51       B   .92     
  在产品           19,989,1                   25,405,19              
                   73.24                      1.27                   
  材料采购         2,697,36                   5,156,402              
                   2.48                       .66                    
  自制半成品       5,541,58                   4,038,126              
                   2.33                       .42                    
  产成品           12,082,1      924,999      12,342,23      924,999 
                   19.43         .37          3.51           .37     
  低值易耗品       1,468,33      114,436      1,190828.      114,436 
                   0.07          .5           83             .50     
  工程施工         61,868,9      8,482,3      23,205155      .9,594, 
                   77.65         14.89        .23            289.46  
  其中:在建                                                         
  合同工程成                                                         
  本                                                                 
  在建合同工       ---           ---                         ---     
  程毛利                                                             
  工程结算         ---           ---                         ---     
  其他             ---           ---          150,682.8      ---     
                                              4                      
               RM  149,855,  RM  10,108,  RM  109,836,7  RM  11,136, 
               B   831.22    B   617.3    B   30.27      B   312.25  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
工程施工增加幅度较大,是因为方大装饰公司重庆电信、武汉五环、北京光明等幕墙工程陆续开工,准备了大量施工材料,而且上海银联二期、广州天河城及武汉新世界等幕墙工程处于施工高峰期,在建施工材料较多。
附注11. 待摊费用
待摊费用增减变动明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                  二零零            本             本年摊销        
                        五年              年                             
                                          增                             
                                          加                             
                                                                         
                                                                         
                        十二月                                           
                        三十一                                           
                        日                                               
                                                                         
                                                                         
                                                                         
  待抵扣进              1,454,6                          874,955.47      
  项税                  48.62                                            
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
  保险费                53,920.           70             52,305.22       
                        60                ,8                             
                                          13                             
                                          .8                             
                                          2                              
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
  报刊杂志              85,833.           4,             42,916.92       
  费                    88                85                             
                                          8.                             
                                          40                             
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
  其他                  17,348.           46             29,087.33       
                        27                ,9                             
                                          56                             
                                          .2                             
                                          1                              
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
  合计                  1,611,7           12             999,264.94      
                        51.37             2,                             
                                          62                             
                                          8.                             
                                          43                             
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注12. 长期投资

(1) 长期股权投资及长期投资减值准备明细列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
      2005.12.31             本年增      本年      2006.6.30         
      金额       减值准      加          减少      金       减值     
                 备                                额       准备     
  股  RM  2      RM  3,      RM  --        --        2        3,     
  票  B   0      B   35      B   -         -         0        35     
  投      ,          0,                              ,        0,     
  资      6          00                              6        00     
          9          0.                              9        0.     
          5          00                              5        00     
          ,                                          ,               
          6                                          6               
          8                                          8               
          4                                          4               
          .                                          .               
          3                                          3               
          1                                          1               
  其      9          9,          --        --        9        9,     
  他      ,          36          -         -         ,        36     
  股      3          7,                              3        7,     
  权      6          64                              6        64     
  投      7          5.                              7        5.     
  资      ,          90                              ,        90     
          6                                          6               
          4                                          4               
          5                                          5               
          .                                          .               
          9                                          9               
          0                                          0               
  合      (                      --        10        (        --     
  并      6                      -         7,        6        -      
  价      ,                                77        ,               
  差      2                                5.        3               
          5                                26        6               
          9                                          7               
          ,                                          ,               
          2                                          0               
          7                                          4               
          1                                          6               
          .                                          .               
          1                                          4               
          5                                          1               
          )                                          )               
      RM  2     RM  12     RM  --       10       2       12     
      B   3      B   ,7      B   -         7,        3        ,7     
          ,          17                    77        ,        17     
          8          ,6                    5.        6        ,6     
          0          45                    26        9        45     
          4          .9                              6        .9     
          ,          0                               ,        0      
          0                                          2               
          5                                          8               
          9                                          4               
          .                                          .               
          0                                          3               
          6                                          4               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

(2) 本公司及其子公司股票投资明细列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                      权益      初始       追加       2005.12.31          
  ?   ?     ?      比例      投资       投资                           
  ?   ?     ?                额         金额                           
  ?   ?     ?                                                          
  ?   ?     ?                                                          
  ?   (                                                                  
  ?   ?                                                                 
       )                                                                  
                                                                          
                                                                          
                                                                          
                                                                            
                                                                            
                                                                            
                                                                            
       8           0    RM  6,      R  55      R  6,      R        6        
  ?   ,      ?   .    B   27      M  ,2      M  32      M        ,        
  ?   6      ?   4        0,      B  96      B  5,      B        3        
  ?   4      ?   2        00         .0         29               2        
  ?   0           %        0.         0          6.               5        
  ?   ,                    00                    00               ,        
  ?   0                                                           2        
  ?   0                                                           9        
  ?   0                                                           6        
  ?                                                               .        
  ?                                                               0        
  ?                                                               0        
  ?                                                                        
                                                                            
       1           0        9,         --         9,               9        
  ?   ,      ?   .        52         -          52               ,        
  ?   9      ?   3        0,                    0,               5        
  ?   8      ?   6        38                    38               2        
  ?   8           %        8.                    8.               0        
  ?   ,                    31                    31               ,        
  ?   5                                                           3        
  ?   0                                                           8        
  ?   0                                                           8        
  ?                                                               .        
  ?                                                               3        
  ?                                                               1        
  ?                                                                        
  ?                                                                        
  ?                                                                        
       1           0        4,                    4,               4        
  ?   ,      ?   .        85                    85               ,        
  ?   0      ?   1        0,                    0,               8        
  ?   0      ?   8        00                    00               5        
  ?   0           %        0.                    0.               0        
  ?   ,                    00                    00               ,        
  ?   0                                                           0        
  ?   0                                                           0        
  ?   0                                                           0        
  ?                                                               .        
  ?                                                               0        
  ?                                                               0        
  ?                                                                        
                        RM  20      R  55      R  20      R        2        
                        B   ,6      M  ,2      M  ,6      M        0        
                            40      B  96      B  95      B        ,        
                            ,3         .0         ,6               6        
                            88         0          84               9        
                            .3                    .3               5        
                            1                     1                ,        
                                                                   6        
                                                                   8        
                                                                   4        
                                                                   .        
                                                                   3        
                                                                   1        
                                                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

(3) 本公司及其子公司的其他股权投资明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投  占被   初始投资   2005.12.3      本年   2006.6.30  减值准备  
  资公  投资   额         1              增减                        
  司名  公司                                                         
  称    注册                                                         
        资本                                                         
        比例                                                         
  重庆  25.00  RM  2,500  RM  2,310  RM  ---    RM  2,310  RM  2,310 
  方大  %      B   ,000.  B   ,645.  B          B   ,645.  B   ,645. 
  公司             00         90                    90         90    
  上海  65.00      7,057      7,057      ---        7,057      7,057 
  飞翼  %          ,000.      ,000.                 ,000.      ,000. 
  公司             00         00                    00         00    
               RM  9,657  RM  9,367  RM  ---    RM  9,367  RM  9,367 
               B   ,000.  B   ,645.  B          B   ,645.  B   ,645. 
                   00         90                    90         90    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

(4) 合并价差明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被      初始发      2005.12.31   本年增       本年减            20  
  投      生额                     加           少                06  
  资                                                              .6  
  公                                                              .3  
  司                                                              0   
  方      RM  (7      RM  (7,      RM  ---      RM  ---      RMB  (7  
  大      B   ,3      B   399      B            B                 ,3  
  装          99          ,70                                     99  
  饰          ,7          0.2                                     ,7  
  公          00          1)                                      00  
  司          .2                                                  .2  
              1)                                                  1)  
  方          1,          512          ---          51,           46  
  大          03          ,90                       570           1,  
  特          1,          8.9                       .56           33  
  构          41          9                                       8.  
  公          1.                                                  43  
  司          20                                                      
  方          97          843          ---          56,           74  
  大          0,          ,07                       204           3,  
  福          78          0.6                       .70           53  
  科          6.          0                                       1.  
  公          60                                                  76  
  司                                                                  
          RM  (5      RM  (6,      RM  ---      RM  107      RMB  (6  
          B   ,3      B   259      B            B   ,77           ,3  
              97          ,27                       5.2           67  
              ,5          1.1                       6             ,0  
              02          5)                                      46  
              .4                                                  .4  
              1)                                                  1)  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注13. 固定资产及其累计折旧和固定资产减值准备
固定资产原价及其累计折旧的增减变动明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
           2005.12.31  在建工程   本年增加    本年减少   2006.6.30   
                       转入                                          
  固定资                                                             
  产原价                                                             
  :                                                                 
  房屋及   RM  347,40  RM  20,41  RMB         RM         RM  367,814 
  建筑物   B   3,108.  B   1,378              B          B   ,487.49 
               73          .76                                       
  机器设       216,92      348,5       1,314                 218,591 
  备           8,800.      56.70       ,100.                 ,457.65 
               73                      22                            
  运输工       12,321                  75,24                 12,396, 
  具           ,655.0                  0.00                  895.00  
               0                                                     
  电子及       41,483                  706,1      46,64      42,142, 
  其他设       ,275.3                  62.89      8.79       789.46  
  备           6                                                     
               618,13      20,73       2,121      46,64      640,945 
               6,839.      3,596       ,842.      8.79       ,629.60 
               82          .00         57                            
  累计折                                                             
  旧:                                                               
  房屋及       42,947  RM  ---    RMB  4,213  RM             46.996. 
  建筑物       ,651.7  B               ,188.  B              162.81  
               4                       15                            
  机器设       95,150      ---         7,621      3,129      102,768 
  备           ,717.4                  ,132.      .04        ,720.71 
               8                       27                            
  运输工       8,467,      ---         650,0                 9,118,0 
  具           918.76                  95.67                 14.43   
  电子及       15,399      ---         2,218      126,8      17,490, 
  其他设       ,245.1                  ,507.      22.16      930.82  
  备           6                       82                            
               161,96      ---         14,86      129,9      176,538 
               5,533.                  7,600      51.20      ,505.85 
               14                      .99                           
  固定资   RM  456,17                                    RM  464,407 
  产净值   B   1,306.                                    B   ,123.75 
               68                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (2) 固定资产减值准备明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                     20              本              本年转出          
                     05              年                                
                     .1              增                                
                     2.              加                                
                     31                                                
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
  机器       RMB     1,      RMB     --      RMB     --           RM   
  设备               57              -               -            B    
                     6,                                                
                     66                                                
                     0.                                                
                     08                                                
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注14. 在建工程
在建工程的增减变动明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程名称           2005.12  本年   本年   其他  2006.6  资  工程投 
                     .31      增加   转入   减少  .30     金  入     
                                     固定                 来  占预算 
                                     资产                 源  比例   
  1   南昌新材料科   19,945,  466,0  20,41                贷  100%   
      技园基建工程   359.93   18.83  1,378                款         
                                     .76                             
      其中:利息资本  4,165,1                                         
      化金额         54.84                                           
  2   待安装机器设   1,128,5  814,2  348,5        1,594,  其         
      备             13.92    00.00  56.70        157.22  他         
  3   其他工程       31,956.                      31,956  自  ---    
                     02                           .02     筹         
                     21,105   1,280  20,75        1,626,             
                     ,829.8  ,218.  9,935        113.24             
                     7        83     .46                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
* 南昌新材料科技园基建工程累计利息资本化率金额4,165,154.84元,资本化率为5.55%。

附注15. 无形资产
本集团的无形资产变动情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种       原      二         本         本       二       累         
  类       始      零         年         年       零       计         
           金      零         增         摊       零       摊         
           额      五         加         销       六       销         
                   年                             年                  
                   十                             六                  
                   二                             月                  
                   月                             三                  
                   三                             十                  
                   十                             日                  
                   一                                                 
                   日                                                 
  专       11      6,         11         54       6,       5,         
  利       ,2      50         6,         4,       07       00         
  权       09      7,         34         18       9,       7,         
  及       ,4      76         0.         8.       91       34         
  专       51      1.         00         16       2.       8.         
  有       .1      13                             97       11         
  技       0                                                          
  术                                                                  
  电       1,      1,                    75       1,       29         
  脑       44      22                    ,2       15       1,         
  软       4,      7,                    15       2,       97         
  件       36      60                    .9       39       1.         
           3.      7.                    4        1.       91         
           00      03                             09                  
  商       1,      11                    27       92       1,         
  标       62      9,                    ,7       ,0       53         
  权       4,      73                    36       02       6,         
           97      8.                    .5       .3       08         
           3.      82                    0        2        3.         
           60                                              00         
  土       79      69                    35       68       11         
  地       ,9      ,3                    5,       ,9       ,0         
  使       86      01                    72       45       43         
  用       ,3      ,2                    4.       ,4       ,6         
  权       77      21                    18       97       17         
           .0      .9                             .7       .5         
           0       5                              7        3          
  合       94      77         11         88       76       17         
  计       ,2      ,1         6,         6,       ,2       ,8         
           65      56         34         52       69       79         
           ,1      ,3         0.         4.       ,8       ,0         
           64      28         00         78       04       20         
           .7      .9                             .1       .5         
           0       3                              5        5          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 无形资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                         20             本         本                 
                         05             年         年                 
                         .1             增         转                 
                         2.             加         出                 
                         31                                           
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
  土地使用               RM             RM         RM                 
  权                     B3             B-         B-                 
                         1,             --         --                 
                         10                                           
                         0,                                           
                         84                                           
                         5.                                           
                         00                                           
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注16. 长期待摊费用
长期待摊费用明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
          原始发   2005.12  本年   本年摊  累计摊销  2006.6  剩余摊  
          生额     .31      增加   销                .30     销年限  
  厂房维  2,087,0  123,000         21,501  1,985519  101,49  10      
  修费    17.99    .00             .37     .36       8.63            
  合计    2,087,0  123,000         21,501  1,985519  101,49          
          17.99    .00             .37     .36       8.63            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注17. 短期借款
短期借款明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                  2006.06.30                2005.12.31         
  信用借款              RMB   ---                 RMB  99,989,626.00 
  担保借款                    372,900,000.00           170,000,000.0 
                                                       0             
  质押借款                    ---                      ---           
  应收票据贴现取得           61,956,000.00           169,244,082.0 
  借款                                                0             
                        RMB   434,856,000.00      RMB  439,233,708.0 
                                                       0             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注18. 应付票据
应付票据明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                      2006.06.30                2005.12.31           
  银行承兑汇票        RMB  25,146,359.17        RMB  40,019,062.47   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注19. 应付账款
(1) 本公司及其子公司账龄超过三年的大额应付账款明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  客户名称       2006.6.30                                           
                 金额               比例      欠款期      欠款原因   
                                              限                     
  亨特建筑       RM  1,166,458      0.61      3年以       债权单位未 
  构建(厦门      B   .83            %         上          索取       
  )有限公司                                                          
  越秀区蒙           1,118,205      0.59      3年以       债权单位未 
  磊石材贸           .00            %         上          索取       
  易商行                                                             
  大宇集团           900,000.0      0.47      3年以       债权单位未 
  公司               0              %         上          索取       
  普基远东           900,000.0      0.47      3年以       债权单位未 
  公司               0              %         上          索取       
  山东莱州           887,620.0      0.47      3年以       债权单位未 
  市冠磊石           0              %         上          索取       
  才公司                                                             
  山东银磊           885,053.2      0.47      3年以       债权单位未 
  石材有限           8              %         上          索取       
  公司南京                                                           
  石材厂                                                             
  福建省泉           880,000.0      0.46      3年以       债权单位未 
  州市三松           0              %         上          索取       
  陶瓷发展                                                           
  有限公司                                                           
                 RM  6,737,337      3.54                             
                 B   .11            %                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)应付帐款前五位合计金额67,824,288.08人民币元,占应付帐款比例为36.92%。
(3) 应付账款中无应付持有本公司5%(含5%)以上表决权股份的股东单位款项及应付关联方款项。

附注20. 预收账款
预收账款中无应付持有本公司5%(含5%)以上表决权股份的股东单位款项及应付关联方款项。

附注21. 应交税金 
应交税金明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              2006.06.30                 2005.12.31            
  营业税            RMB  14,083,442.20         RMB  15,189,237.37    
  增值税                 -8,109,977.50              -5,170,694.01    
  城市维护建设           1,288,556.63               1,320,565.21     
  税                                                                 
  企业所得税             240,811.66                 240,811.66       
  个人所得税             555,293.29                 1,379,157.95     
  房产税                 103,712.57                 42,295.77        
  其他                   ---                        ---              
                    RMB  8,161,838.85          RMB  13,001,373.95    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注22. 其他应交款
其他应交款明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                  2006.06.30               2005.12.31          
  教育费附加            RMB   852,830.83         RMB   910,893.27    
  价格调解基金                16,416.59                              
  防洪安保基金                19,700.45                              
  其他                        73,797.39                200,976.84    
                        RMB   962,745.26         RMB   1,111,870.11  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注23. 预提费用
预提费用明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目           2006.6.30           2005.12.31          期末结存原  
                                                         因          
  办事处费            1,621,721          1,814,221.      尚未支付的  
  用                  .61                61              已发生费用  
  租赁费                                 236,155.50                  
  运输费              895,217.5          1,125,177.      支付的尚未  
                      2                  00              计提费用    
  其他                                   17,870.17                   
                 RMB  2,516,939      RM  3,193,424.                  
                      .13            B   28                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注24. 预计负债
预计负债明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                2006.6.30              2005.12.31              
  预计诉讼赔款        RM  2,000,000.00       RMB   2,000,000.00      
                      B                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注25. 专项应付款
专项应付款明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                            2006.06.30       2005.12.31    
  半导体照明中心                 RMB  2,000,000.  RMB  2,000,000.00  
                                      00                             
  80密耳蓝光LED芯片研制项目           600,000.00       600,000.00    
                                      2,600,000.       2,600,000.00  
                                      00                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注26. 股本 
本公司本年度股本增减变动明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              2006.6.30           项目         2005.12.31      
  一、有限售条          109,032,00      一、尚上市        109,032,00 
  件的流通股            0.00            未流通股份        0.00       
  --境内法人持      RM  109,032,00      --境内法人   RMB  109,032,00 
  有股份            B   0.00            持有股份          0.00       
  二、无限售条          243,684,00      二、已上市                   
  件的流通股            0.00            流通股                       
  --境内上市内          70,696,080      --境内上市        42,000,000 
  资股                  .00             内资股            .00        
  --境内上市外          172,987,92      --境内上市        145,368,00 
  资股                  0.00            外资股            0.00       
                                                                     
  合计              RM  352,716,00  *   合计         RMB  296,400,00 
                    B   0.00                              0.00       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*本报告期内股本的增加是因为2006年3月23日召开的股权分置改革A股市场股东会议通过了以资本公积定向转增股本方案,转增股本后,总股本增加至35,271.60万元。
附注27. 资本公积
资本公积增减变动明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目           2005.12.31       本年增(减)        2006.6.30        
  股本溢价       RMB162,161,      RMB(56,316,0      RMB105,845,2     
                 255.75           00.00)            55.75            
  股权投资       1,883,060.8      ---           *   1,883,060.86     
  准备           6                                                   
  其他          383,300.43       ---               383,300.43       
                 RMB164,427,      RMB((56,316,      RMB108,111,6     
                 617.04           000.00))          17.04            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*本报告期内资本公积的减少是由于本公司在2006年3月23 日股东大会中通过以资本公司定向转增股本,以资本公积金5,631.60万元转增股本。
附注28. 盈余公积
盈余公积增减变动明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目      2005.12.      本年增加      本年减少       2006.6.30     
            31                                                       
  法定      RM  14,5      RM  ---       RM  ---        RM  14,54     
  盈余      B   40,8      B             B              B   0,846     
  公积          46.0                                       .04       
                4                                                    
  法定          46,6          ---           ---            46,68     
  公益          87,7                                       7,776     
  金            76.3                                       .37       
                7                                                    
            RM  61,2      RM  ---       RM             RM  61,22     
            B   28,6      B             B              B   8,622     
                22.4                                       .41       
                1                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注29. 未分配利润
未分配利润增减变动明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                            2006.6.30            2005.12.31          
  年初未分配利润            RM  (104,877,42      RM  (371,387,33     
                            B   0.89)            B   0.24)           
  加:年初未分配利润调                               ---             
  增(减)数                                                           
  本年度合并净利润              8,112,618.5          -58,365,528     
                                3                    .85             
  本年度净利润调增(减)          ---                  ---             
  数                                                                 
  其他转入                      ---                  324,875,438     
                                                     .20             
  减:提取法定盈余公积          ---                  ---             
  提取法定公益金                ---                  ---             
  提取法定盈余公积金与          ---                  ---             
  公益金的调整数                                                     
  应付普通股股利                ---                  ---             
    现金股利分配追溯          ---                  ---             
  调整数                                                             
  年末未分配利润            RM  (96,764,802      RM  (104,877,42     
                            B   .36)             B   0.89)           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注30. 主营业务收入/主营业务成本
 主营业务明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
             2006年1—6月                2005年1—6月                
  项目       营       营业      毛       营       营业成      毛利   
             业       成本      利       业       本                 
             收                          收                          
             入                          入                          
                                                                     
  商品       170      142,      27,      86,      76,774      9,773, 
  销售       ,67      848,      823      547      ,102.9      019.98 
  收入       2,4      649.      ,85      ,12      9                  
             99.      64        0.2      2.9                         
             93                 9        7                           
  建筑       141      125,      16,      180      149,93      30,678 
  安装       ,77      248,      529      ,61      7,794.      ,106.7 
  工程       8,2      637.      ,65      5,9      87          3      
  收入       97.      50        9.9      01.                         
             45                 5        60                          
  小计       312      268,      44,      267      226,71      40,451 
             ,45      097,      353      ,16      1.897.      ,126.7 
             0,7      287.      ,51      3,0      86          1      
             97.      14        0.2      24.                         
             38                 4        57                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注31. 主营业务税金及附加
主营业务税金及附加明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目               2006年1—6月              2005年1—6月          
  营业税             RMB   4,444,941.99        RMB   5,008,485.01    
  城市维护建设税           319,594.47                414,295.63      
  教育费附加               136,969.06                182,719.17      
  其他                                                              
                     RMB   4,901,505.52        RMB   5,605,499.81    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注32. 其他业务利润
其他业务利润明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                   2006年1—6月               2005年1—6月           
  其他业务收入:                                                     
  代加工收入             189,203.46                                  
  租金收入         RMB   12,928,520.41        RMB   9,251,664.58     
  其他                  1,537,258.21              2,423,948.19     
                        14,654,982.08             11,675,612.77    
  其他业务成本:                                                     
  代加工收入             84,019.35                                   
  租金收入               6,197,915.39               2,487,076.06     
  其他                  982,622.23                1,216,922.11     
                        7,264,556.97              3,703,998.17     
  其他业务利润:                                                     
  代加工收入             105,184.11                                  
  租金收入               6,730,605.02               6,764,588.52     
  其他                   238,132.39                 1,207,026.08     
                   RMB   7,390,425.11         RMB   7,971,614.60     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注33. 财务费用
财务费用明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目               2006年1—6月                 2005年1—6月       
  利息支出           RMB   10,747,172.24          RMB  8,871,812.07  
  减:利息收入             10,272,359.28               541,273.08    
  汇兑损失(收益            251,234.42                  -790,614.20   
  )                                                                  
  其他                     1,072,408.26               139,658.54    
                     RMB   1,798,455.64          RMB  7,679,583.33  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
报告期财务费用较上年同期下降76.58%,主要是因为报告期向客户收回工程款时加收900万元逾期利息。

附注34. 投资收益
投资收益明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                           2006年1—6月           2004年1—6月       
  长期股权投资差额摊       RMB  -107,775.27       RMB   -151,109.40  
  销                                                                 
  长期投资减值准备                                                   
  股票投资收益                                                       
  短期投资收益                                                       
                           RMB  -107,775.27       RMB   -151,109.40  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注35. 补贴收入
补贴收入明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                 2006年1-6月              2005年1-6月          
  南昌高新区搬迁       RMB   6,800,000.00       RMB    3,700,000.00  
  补贴                                                               
  出口贴息                                             50,172.50     
  专利资助                   25,200.00                 83,900.00     
                                                                     
                       RMB   6,825,200.00       RMB    3,834,072.50  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注36. 营业外收入
营业外收入明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                  2006年1-6月              2005年1-6月         
  罚款收入                    70,525.95                148,625.99    
  增值税销项税转入      RMB   1,063,992.48       RMB   772,179.88    
  索赔收入                    7,017.14                               
  处理固定资产收入                                     84,449.64     
  其他                                                 1,111,072.93  
                        RMB   1,141,535.57       RMB   2,116,328.44  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注37. 营业外支出
营业外支出明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                 2006年1-6月              2005年1-6月          
  增值税进项转出       RMB     1,022,291.0      RMB     504,483.58   
                               0                                     
  处理固定资产损               13,185.37                100,102.57   
  失                                                                 
  预计负债                     ---                      ---          
  捐赠支出                     ---                      ---          
  罚款支出                     18,507.66                112,738.47   
  其他                         29,852.80                144,950.00   
                       RMB     1,083,836.8      RMB     862,274.62   
                               3                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注38. 非经常性损益项目


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  明细项目       2006年1-6月              2005年1-6月                
  政府补贴       RMB     6,825,200.0      RMB       3,834,072.50     
  收入                   0                                           
  营业外收               1,141,535.5      2,116,32  3,599,494.45     
  入                     7                8.40                       
  转回的坏                                ---       9,231,905.39     
  账准备                                                             
  转回的存               1,027,694.9      ---       ---              
  货跌价准               5                                           
  备                                                                 
  减:营业               1,083,836.8      862,274.  3,510,735.72     
  外支出                 3                62                         
  非经常性                                                           
  损益对所                                                           
  得税的影                                                           
  响数                                                               
  非经常性               13,226.18        82,345.9  67,060.74        
  损益的少                                5                          
  数股东损                                                           
  益                                                                 
                 RMB     7,897,367.5      RMB       5,005,780.37     
                         1                                           
  占合并净               97.35%                     305.25%          
  利润的比                                                           
  例                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注39. 母公司报表有关项目附注
(1) 应收账款
本公司应收账款账龄分析列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账      2006.6.30                   2005.12.31                     
  龄      金额             比         坏账准备       金额              
                           例                                          
                                                                       
                                                                       
                                                                       
  1       RM  13,20        8.                    RM  33,8      18.77   
  年      B   4,012        11                    B   55,6      %       
  以          .50          %                         14.4              
  内                                                 5                 
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
  1           39,32        24         3,             56,2      31.19   
  至          0,502        .1         93             68,3      %       
  2           .93          6%         2,             86.7              
  年                                  05             5                 
                                      0.                               
                                      29                               
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
  2           36,93        22         1,             25,6      14.20   
  至          5,516        .6         08             23,4      %       
  3           .43          9%         0,             29.2              
  年                                  65             3                 
                                      4.                               
                                      93                               
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
  3           73,30        45         36             64,6      35.84   
  年          4,645        .0         ,6             43,8      %       
  以          .46          4%         52             43.8              
  上                                  ,3             6                 
                                      22                               
                                      .7                               
                                      3                                
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
          RM  162,7        10         51         RM  180,      100.0   
          B   64,67        0.         ,6         B   391,      0%      
              7.32         00         65             274.              
                           %          ,0             29                
                                      27                               
                                      .9                               
                                      5                                
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 其他应收款
本公司其他应收款账龄分析列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
          2006.6.30                                                   
  账                                                                  
  龄                                                                  
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
          金额       比          坏                金     比            
                     例          账      ?        额     例            
                                 准      ?                             
                                 备      ?                             
                                         ?                             
  1       RM  1      99          72      3      R  15     99      RM    
  年      B   5      .0          1,      %      M  3,     .0      B     
  以          3      9%          67             B  03     6%            
  内          ,                  7.                7,                   
              0                  53                72                   
              8                                    8.                   
              7                                    46                   
              ,                                                         
              1                                                         
              9                                                         
              8                                                         
              .                                                         
              1                                                         
              3                                                         
  1                                                15     0.            
  至                                               9,     10            
  2                                                55     %             
  年                                               5.                   
                                                   40                   
                                                                        
                                                                        
                                                                        
                                                                        
                                                                        
  2                                                10     0.            
  至                                               9,     07            
  3                                                55     %             
  年                                               7.                   
                                                   45                   
                                                                        
                                                                        
                                                                        
                                                                        
                                                                        
  3           1      0.          69      5         1,     0.            
  年          ,      01          9,      0         18     77            
  以          3      %           21      %         5,     %             
  上          9                  9.                28                   
              8                  96                7.                   
              ,                                    75                   
              4                                                         
              3                                                         
              9                                                         
              .                                                         
              9                                                         
              1                                                         
          RM  1      10          1,             R  15     10      RM    
          B   5      0%          42             M  4,     0%      B     
              4                  0,             B  49                   
              ,                  89                2,                   
              4                  7.                12                   
              8                  49                9.                   
              5                                    06                   
              ,                                                         
              6                                                         
              3                                                         
              8                                                         
              .                                                         
              0                                                         
              4                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
B.本公司其他应收款前五名余额及其占其他应收款总额比例列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称        2006.6.30                                          
                  金额             比例        欠款期       欠款原因 
                                               限                    
  方大装饰公      RM  1,731,9      1.13%       一年以       往来款项 
  司              B   29.83                    内                    
  方大铝业公          56,559,      36.78%      一年以       往来款项 
  司                  281.61                   内                    
  方大国科公          77,043,      50.10%      一年以       往来款项 
  司                  974.07                   内                    
  方大特购公          867,025      0.56%       一年以       往来款项 
  司                  .33                      内                    
  方大新材料          8,061,7      5.24%       一年以       往来款项 
  公司                23.00                    内                    
                  RM  144,263      93.81%                            
                  B   ,933.84                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
账龄为一年以内的其他应收款,因其可收回性较大,故本公司按较低的比例计提坏账准备。
账龄为三年以上的其他应收款,因其回收情况具有较大不确定性,故本公司出于稳健性考虑,按较高的比例计提坏账准备。
关联方往来未计提坏帐准备。

附注40. 关联方关系及其交易
(1) 关联方关系明细项目列示如下:
A. 存在控制关系的关联方 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  名称         注册地      主营业务/             与          企业类     
               址          经营范围              本          型         
                                                 公                     
                                                 司                     
                                                 的                     
                                                 关                     
                                                 系                     
  深圳邦       广东省      投资兴办实            本          有限责     
  林公司       深圳市      业,电子产             公          任公司     
                          品的技术开            司                     
                           发,技术咨             的                     
                           询,国内商             股                     
                           业,物资供             东                     
                           销业                                         
  深圳时       广东省      投资兴办实            本          有限责     
  利和公       深圳市      业                    公          任公司     
  司                                             司                     
                                                 的                     
                                                 股                     
                                                 东                     
  香港集       香港        投资兴办实            本          境外企     
  康公司                   业                    公          业         
                                                 司                     
                                                 的                     
                                                 股                     
                                                 东                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司的子公司概况,详见附注4(1)。
B. 存在控制关系的关联方的注册资本及其变化:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名      2005.12.31      本年增加                本              
  称                                                  年              
                                                      减              
                                                      少              
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
  深圳邦      RM  30,000      RM  ---         RMB     --      RMB     
  林公司      B   ,000.0      B                       -               
                 0                                                   
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
  深圳时      RM  19,780      RM  ---         RMB     --      RMB     
  利和公      B   ,992.0      B                       -               
  司              0                                                   
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
  香港集      RM  不详        RM  不详        RMB     不      RMB     
  康公司      B               B                       详              
                                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司的子公司本年度注册资本及变化详见附注4(1)。
C. 存在控制关系的关联方所持股份或权益及其变化:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公      2005.12.31            本年增(减)           2006.6.30       
  司      金额         比       金额         比      金额        比  
  名                   例                    例                  例  
  称                                                                 
  深      RM  60,      20.      RM  ---      --      RM  60      20. 
  圳      B   000      24%      B            -       B   ,0      24% 
  邦          ,00                                        00          
  林          0.0                                        ,0          
  公          0                                          00          
  司                                                     .0          
                                                        0           
  深      RM  47,      15.      RM  ---      --      RM  47      15. 
  圳      B   112      89%      B            -       B   ,1      89% 
  时          ,00                                        12          
  利          0.0                                        ,0          
  和          0                                          00          
  公                                                     .0          
  司                                                     0           
  香      RM  21,      7.0      RM  ---      --      RM  21      7.0 
  港      B   007      8%       B            -       B   ,0      8%  
  集          ,00                                        07          
  康          0.0                                        ,0          
  公          0                                          00          
  司                                                     .0          
                                                         0           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司持有子公司的股份或权益变化详见附注4(1)。
D. 不存在控制关系的关联方
没有不存在控制关系的关联方。
(2) 关联方交易
报告期内本公司及其下属子公司不存在关联交易。
附注41.或有事项
本集团无重大或有事项。
附注42.其他重要事项
本集团无应披露而未披露的其他重要事项。