新闻源 财富源

2020年01月22日 星期三

方大B(200055)公告正文

方大集团:2014年半年度报告

公告日期:2014-08-26

                    方大集团股份有限公司 2014 年半年度报告全文方大集团股份有限公司
    2014 年半年度报告
    2014 年 08 月
                                                    方大集团股份有限公司 2014 年半年度报告全文
                       第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    除下列董事外,其他董事亲自出席了审议本次半年报的董事会会议
    未亲自出席董事姓名   未亲自出席董事职务   未亲自出席会议原因           被委托人姓名
        林斌               独立董事             工作原因                    黄亚英
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人熊建明、主管会计工作负责人林克槟及会计机构负责人(会计主管人员)陈永刚声明:保证本半年度报告中财务报告的真实、准确、完整。
    半年度报告涉及未来计划等前瞻性陈述,不构成公司对投资者的实质承诺,请投资者注意投资风险。
                                                                                          方大集团股份有限公司 2014 年半年度报告全文
                                                                    目录2014 半年度报告 ................................................................................................................................. 1第一节 重要提示、目录和释义 ........................................................................................................ 2第二节 公司简介 ................................................................................................................................ 5第三节 会计数据和财务指标摘要 .................................................................................................... 7第四节 董事会报告 ............................................................................................................................ 9第五节 重要事项 .............................................................................................................................. 20第六节 股份变动及股东情况 .......................................................................................................... 24第七节 董事、监事、高级管理人员情况 ..................................................................................... 27第八节 财务报告.............................................................................................................................. 28第九节 备查文件目录 ................................................................................................................... 111
                                                    方大集团股份有限公司 2014 年半年度报告全文
                                    释义
                   释义项   指                              释义内容
    方大集团、公司、本公司      指   方大集团股份有限公司
    公司章程                    指   方大集团股份有限公司章程
    股东大会                    指   方大集团股份有限公司股东大会
    董事会                      指   方大集团股份有限公司董事会
    监事会                      指   方大集团股份有限公司监事会
    邦林科技                    指   深圳市邦林科技发展有限公司
    时利和                      指   深圳市时利和投资有限公司
    盛久投资                    指   盛久投资有限公司
    方大建科                    指   深圳市方大建科集团有限公司
    方大自动化                  指   深圳市方大自动化系统有限公司
    方大江西新材料              指   方大新材料(江西)有限公司
    沈阳方大                    指   沈阳方大半导体照明有限公司
    方大国科                    指   深圳市方大国科光电技术有限公司
    深圳沃科                    指   深圳沃科半导体照明有限公司
    俊佳集团                    指   俊佳集团有限公司
    方大铝业                    指   江西方大新型铝业有限公司
    方大意德                    指   深圳方大意德新材料有限公司
    方大东莞新材料              指   东莞市方大新材料有限公司
    科迅达                      指   深圳市科迅达软件有限公司
    方大置业                    指   深圳市方大置业发展有限公司
    方大成都新材料              指   成都方大新材料有限公司
    装饰沈阳公司                指   方大装饰工程(沈阳)有限公司
    方大新能源                       深圳市方大新能源有限公司
    方大索正                         广东方大索正光电照明有限公司
    证监会                      指   中国证券监督管理委员会
    深交所                      指   深圳证券交易所
    保荐人、中山证券            指   中山证券有限责任公司
                                                                        方大集团股份有限公司 2014 年半年度报告全文
                                           第二节 公司简介一、公司简介
    股票简称                  方大集团、方大 B                       股票代码                000055、200055变更后的股票简称(如有) 无
    股票上市证券交易所        深圳证券交易所
    公司的中文名称            方大集团股份有限公司
    公司的中文简称(如有)    方大集团
    公司的外文名称(如有)    CHINA FANGDA GROUP CO., LTD.公司的外文名称缩写(如有)CFGC
    公司的法定代表人          熊建明二、联系人和联系方式
                                                    董事会秘书                           证券事务代表
    姓名                                 周志刚                                  郭凌晨
                                     中华人民共和国深圳市高新区科技南十 中华人民共和国深圳市高新区科技南十联系地址
                                     二路方大大厦 20 楼                      二路方大大厦 20 楼
    电话                                 86(755)26788571 转 6622                 86(755)26788571 转 6622
    传真                                 86(755)26788353                         86(755)26788353
    电子信箱                             zqb@fangda.com                          zqb@fangda.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化√ 适用 □ 不适用
    公司注册地址                               中华人民共和国深圳市高新区科技南十二路方大大厦
    公司注册地址的邮政编码                     518057
    公司办公地址                               中华人民共和国深圳市高新区科技南十二路方大大厦 20 楼
    公司办公地址的邮政编码                     518057
    公司网址                                   http://www.fangda.com
    公司电子信箱                               fd@fangda.com临时公告披露的指定网站查询日期(如有) 2014 年 01 月 13 日
                                                                   方大集团股份有限公司 2014 年半年度报告全文临时公告披露的指定网站查询索引(如有) http://www.cninfo.com.cn2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2013 年年报。3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2013 年年报。
                                                                          方大集团股份有限公司 2014 年半年度报告全文
                           第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                              本报告期                        上年同期             本报告期比上年同期增减
    营业收入(元)                                      822,792,739.02              736,828,039.88                       11.67%
    归属于上市公司股东的净利润(元)                     40,769,958.24                39,361,593.42                      3.58%归属于上市公司股东的扣除非经常性损
                                                     39,669,548.38                37,591,750.20                      5.53%益的净利润(元)
    经营活动产生的现金流量净额(元)                   -268,552,729.61                 1,089,862.59                           -
    基本每股收益(元/股)                                          0.05                         0.05                     0.00%
    稀释每股收益(元/股)                                          0.05                         0.05                     0.00%
    加权平均净资产收益率                                         3.49%                        3.54%                      -0.05%
                                                                                                   本报告期末比上年度末增
                                             本报告期末                       上年度末
                                                                                                             减
    总资产(元)                                       3,125,590,102.60            2,599,557,542.57                      20.24%
    归属于上市公司股东的净资产(元)                   1,178,738,091.94            1,160,639,730.85                      1.56%二、境内外会计准则下会计数据差异1、同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况√ 适用 □ 不适用
                                                                                                                   单位:元
                                   归属于上市公司股东的净利润                        归属于上市公司股东的净资产
                                 本期数                     上期数                   期末数                 期初数
    按中国会计准则                     40,769,958.24              39,361,593.42        1,178,738,091.94        1,160,639,730.85按国际会计准则调整的项目及金额
    借款费用资本化部分                          0.00                       0.00              4,763,398.24         4,763,398.24
    按国际会计准则                     40,769,958.24              39,361,593.42        1,183,501,490.18        1,165,403,129.09
                                                                    方大集团股份有限公司 2014 年半年度报告全文2、公司报告期不存在按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况3、境内外会计准则下会计数据差异原因说明√ 适用 □ 不适用按照国际会计准则计算的归属于上市公司股东的净资产比国内会计准则计算的归属于上市公司股东的净资产多4,763,398.24元,主要系2007年1月1日国内实施企业会计准则之前借款费用资本化的部分。三、非经常性损益项目及金额√ 适用 □ 不适用
                                                                                                        单位:元
                        项目                                      金额                           说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)               -1,351,811.27计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                          158,595.54一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                     1,646,215.46
    其他符合非经常性损益定义的损益项目                                       1,010,926.07 国债逆回购收益
    减:所得税影响额                                                          363,515.94
    合计                                                                     1,100,409.86             --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因√ 适用 □ 不适用
          项目                 涉及金额(元)                                     原因
    国债逆回购收益                         1,010,926.07 购买国债逆回购收益
    软件产品即征即退                        526,615.39 属于与企业业务密切相关,按照税务局统一税率计算的退税额
                                                          方大集团股份有限公司 2014 年半年度报告全文
                                  第四节 董事会报告一、概述
    上半年,中国经济依形势依然复杂,不稳定不确定因素依然较多,市场形势依然严峻。面对复杂的外部环境和日益激烈的行业竞争,公司凭借良好的品牌、技术、优质服务等综合优势,各项业务继续稳步发展。报告期内,公司实现营业收入82,279.27万元,同比增长11.67%,归属于母公司所有者的净利润4,077.00万元,同比增长3.58%,主营业务盈利继续保持增长势头。截至本报告期末,公司新签订单13.71亿元,订单储备21.71亿元,订单储备是公司上半年营业收入的263.86%,为完成公司全年经营目标奠定了良好基础。
    1、 幕墙系统及材料产业继续保持增长势头
    目前,幕墙系统及材料产业仍是公司销售收入和利润的主要来源,公司幕墙系统及材料产业品牌影响力进一步提升,市场效应显著。报告期内,公司先后取得深圳卓越梅林中心广场、深圳华丽商务中心、阿里巴巴成都西部基地、重庆天和国际中心、武汉联发九都国际、海口美兰机场西指廊、苏州中心广场、昆明七彩云南花之城等一批大型节能低碳高端幕墙及材料项目。截至本报告期末,公司幕墙系统及材料产业新增订单12.96亿元,订单储备达15.78亿元。上半年,公司根据订单情况,精心组织设计、采购、生产、施工,尽力克服多雨等不良天气影响,保证了公司生产经营的正常进行。本报告期,公司幕墙系统及材料产业实现销售收入75,787.49万元,同比增长12.89%,保持了持续增长的态势。
    公司始终本着“诚实、信任、合作、进取”的经营理念,坚持以顾客为中心、以创新为动力、以“树优质工程,建明星项目”为回馈客户的信赖,凭借强有力的履约能力,多次受到客户的肯定和表彰。报告期内,公司获得万达集团颁发的幕墙专业唯一的明星供方荣誉奖杯,是万达集团幕墙领域首选合作伙伴。
    2、轨道交通设备产业多个前期订单进入设计、生产、施工期
    公司地铁屏蔽门产业多个前期订单进入设计、生产、施工时期。报告期内,深圳地铁三期9、11号线、西安地铁3号线、武汉地铁4号线二期、南昌地铁1号线、福州地铁1号线、武汉至孝感城际铁路、新加坡地铁大士延长线等项目的屏蔽门/安全门正按合同进行设计、生产、施工。报告期内,公司成为阿尔斯通、西门子、日立等国际知名机电系统品牌的地铁屏蔽门的合格供应商,为进一步拓展海外市场“两条腿走路”的策略创造了有利条件。报告期内,公司屏蔽门系统以良好的可靠性和稳定性,在承接的新加坡地铁大士延伸线、南昌地铁1号线项目屏蔽门样机百万次寿命测试中,保持了零故障的优秀记录,获得业主的高度评价,样机顺利完成了百万次测试并通过验收,开始投入量产。截至报告期末,公司屏蔽门项目订单储备5.93亿。
    3、方大城市更新改造项目建设有序向前推进
    由全资子公司深圳市方大置业发展有限公司进行投资建设的方大城市更新单元项目(下称“项目”),项目投资总金额约25亿元人民币,计划2016年底完工。更新完成后将建成以高新技术产业、高端新兴产业研发型总部聚集区为核心功能,集研发用房、配套商服设施等功能于一体的产业社区及深圳市华侨城片区一个集生态办公、特色商业、休闲娱乐为一体的地标性综合体。项目计划除部分产业用房自用外,项目中约10万平方米的产业用房用于出售,配套商业面积2万平方米和产业用房约7万平方米用于出租。项目自5月18日正式开工以来,各项工作正有序向前推进,现场施工情况顺利,目前正在进行基坑施工。项目建成后,将大幅提升公司的净资产和总资产规模,给公司带来丰厚的现金流,同时给公司未来每年带来稳定的租金收益,为公司未来的发展提供有力的资金保障,有利于带动公司其它产业的发展,有利于公司的长远发展。
    4、设立新能源公司发展太阳能光伏和LED新能源产业
    报告期内,公司以自有资金出资1亿元人民币注册成立深圳市方大新能源有限公司,发展太阳能光伏应用、光伏建筑一体化和LED产业等新能源节能技术,这是公司现有节能环保产业的补充和延伸,适应了
                                                              方大集团股份有限公司 2014 年半年度报告全文节能产业的发展方向。
    目前,公司新能源产业战略正全面有力向前推进,各项措施逐步实施。7月18日,公司与自然人罗慧驰签订协议,收购由罗慧驰控制的三家LED照明企业的固定资产、无形资产、销售网络和团队等出资新设的 “广东方大索正光电照明有限公司”(下称目标公司)60%的权益,收购总投资金额以不超过现金4800万元人民币为限,投资款支付方式包括有条件的向罗慧驰支付股权转让款和有条件的向目标公司增资。据预测,目标公司2014年7-12月实现销售收入1.5亿元,净利润300万元,2015年实现销售收入6亿元,净利润3600万元,2016年实现销售收入10亿元,净利润6000万元。7月22日,公司与中国银行股份有限公司深圳市分行(以下简称“中国银行深圳分行”)签署了战略合作框架协议,中国银行深圳分行将通过单笔贷款、银团贷款等方式给予公司及控股子公司和项目合作业主单位总额不超过50亿元等值人民币的授信支持,包括但不限于人民币贷款、保理、承兑汇票、贴现、保函、资金业务项下的授信及其它形式的资金融通和信用支持,用于公司发展光伏电站、光伏建筑一体化。8月13日,公司与信息产业电子第十一设计研究院科技工程股份有限公司(以下简称“十一科技”)在深圳签署新能源光伏项目合作框架协议。公司负责光伏电站的投资、建设、运营,十一科技负责向公司提供光伏电站建设的项目资源,至2015年底前提供约500MW的项目资源供本公司选择,至2020年达到2.5GW,十一科技为公司提供光伏电站全面的技术、设计、总承包服务。
    公司通过并购LED企业、与中国银行深圳分行、十一科技签署战略合作框架协议,可以较快实现公司LED、光伏电站、光伏建筑一体化等业务的快速扩张,给公司带来较大稳定的收入,对公司未来收入、利润构成产生重大影响,对公司新能源产业的发展具有重大意义。加快新能源LED、光伏业务的发展,有利于公司尽快形成新的利润增长点,有利于加快优化公司产业结构,推动公司可持续发展,给股东更大回报。
    5、加强人才引进,注重企业文化
    随着公司近年订单量激增、全国五个产业基地的投产运行,为了满足资产、业务、人员等方面的需求,公司进一步完善矩阵式管理模式、优化业务流程,积极引进素质高、敬业精神强的管理及专业人才,不断充实以工程技术人员、复合型管理人员、技术性销售人员为主干的现代化经营管理队伍。公司注重企业文化、和谐劳动关系的建设,举办三八妇女节女性健康知识讲座,举行五四青年节演讲比赛,组织每月员工生日活动,组织单身员工联谊会,组织员工开展拓展训练等,营造公司良好的人文氛围。
    6、其他
    报告期内,“方大FANGDA”注册商标被国家工商行政管理总局认定为“中国驰名商标”,有利于公司知识产权保护,是公司实施名牌战略的重大成果,是企业综合竞争力的重要体现,是公司发展历程中的里程碑;公司荣获新浪财经首届上市公司评选“最具成长前景上市公司”称号,“方大”品牌连续十二年获评 “深圳知名品牌”称号。
    全资子公司深圳市方大建科集团有限公司凭借多年来优良的工程质量、良好的品牌形象荣获深圳市质量强市骨干企业、中国建筑金属结构协会颁发的1994-2014可持续发展优秀企业等荣誉称号;承建的深圳嘉里建设广场二期、深圳湾体育中心项目的幕墙工程均获得2013年度广东省建设工程金匠奖、2013年度广东省建设工程优质奖,其中深圳嘉里建设广场幕墙工程还获2013年度深圳市优质工程金牛奖;大连万达公馆项目幕墙工程获得2013年辽宁省建筑工程装饰奖、2013年大连市建筑工程装饰奖。二、主营业务分析主要财务数据同比变动情况
                                                                                              单位:元
                         本报告期           上年同期              同比增减              变动原因
    营业收入                   822,792,739.02    736,828,039.88                  11.67%
    营业成本                   668,447,444.31    584,493,820.44                  14.36%
                                                                        方大集团股份有限公司 2014 年半年度报告全文
    销售费用                          18,245,120.86       17,614,987.09                    3.58%
    管理费用                          67,185,503.16       57,347,495.40                   17.16%
    财务费用                          11,047,478.14       12,213,522.40                   -9.55%
    所得税费用                         4,362,903.54        7,795,908.42                  -44.04% 递延所得税减少
    研发投入                          41,228,960.53       50,595,655.72                  -18.51%
                                                                                               方大广场项目开发支出经营活动产生的现金流
                               -268,552,729.61         1,089,862.59               -24,740.97% 增加和应收账款回收缓量净额
                                                                                               慢所致投资活动产生的现金流
                                  -3,392,292.06       -55,371,598.84                 -93.87% 基建付款减少量净额筹资活动产生的现金流
                               313,893,052.10         61,738,199.71                  408.43% 短期借款增加量净额
                                                                                               经营活动、投资活动和现金及现金等价物净增
                                  41,940,681.64        7,456,427.28                  462.48% 筹资活动现金流变动的加额
                                                                                               综合结果公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况
    公司继续实施做强做大幕墙系统及材料的战略方针,依旧采取差异化竞争方式,实现了收入和利润的双增长,巩固了公司的行业地位,增加了公司的市场份额。地铁屏蔽门产业多个前期订单进入设计、生产、施工时期,尽快使订单转化为销售收入。方大城市更新改造项目已开工建设,正按计划有序向前推进。为了优化公司产业结构,提升公司的竞争力,报告期内,公司积极拓展新能源领域,注册成立深圳市方大新能源有限公司,发展太阳能光伏应用、光伏建筑一体化和LED产业等新能源节能技术,使之尽快成为公司新的利润增长点,为公司持续增长夯实基础。三、主营业务构成情况
                                                                                                             单位:元
                                                                  营业收入比上年 营业成本比上年 毛利率比上年同
                    营业收入         营业成本        毛利率
                                                                       同期增减        同期增减           期增减分行业
    金属制造业       757,874,901.80     626,439,954.13       17.34%             12.89%          14.06%            -0.85%分产品
                                                              方大集团股份有限公司 2014 年半年度报告全文
    幕墙系统及材料    757,874,901.80   626,439,954.13   17.34%       12.89%          14.06%         -0.85%分地区
    国内              793,400,026.10   655,681,119.68   17.36%       13.96%          15.72%         -1.25%四、核心竞争力分析(一)幕墙系统及材料产业
    1、技术品牌优势
      公司响应国家节能减排的号召,积极发展太阳能光电幕墙、节能幕墙,先后开发出一批具有国内、国际领先水平的太阳能光电幕墙及节能幕墙系统,幕墙系统及材料产业的专利数达368项(其中发明专利23项)、软件著作权1项,是行业中专利数量最多的企业;创造了行业内的多项第一,品牌优势明显,是国内幕墙系统及材料产业高端首选品牌之一。“方大fangda”商标是中国驰名商标。
    2、定位高端市场,形成差异竞争
      在激烈的市场竞争中,公司准确地将市场定位于高端节能幕墙系统领域,注重技术整合,加强对高端项目上的理解,聚焦资源在高端幕墙工程领域,承建的多项幕墙工程获国家“鲁班奖”、“詹天佑土木工程奖”、“建国50周年经典建筑”、“优质样板工程”、“白玉兰”奖和“用户满意工程”奖项,并荣获“中国幕墙行业最具竞争力十强”等称号。公司在幕墙高端市场中树立起了优秀的品牌形象,从而形成了差异化竞争。
    3、产业基地布局完善、先进
      在经过多年的积累和持续的硬件设施的投入之后,公司幕墙系统及材料产业形成了以深圳为总部、华南地区以东莞松山湖为基地、北方地区以北京为基地、西南地区以成都为基地、华东地区以上海和南昌为基地的全国产业布局,其中东莞松山湖基地和南昌基地是中国乃至世界最大、最现代化的幕墙系统及材料生产基地之一,为提高市场占有率及综合竞争力提供了重要保障。(二)轨道交通设备产业
    1、技术优势
      通过不断自主创新,公司已开发出具有完全自主知识产权的地铁屏蔽门系统,打破了国外公司在我国屏蔽门领域的垄断,产品性能居于国际领先水平。公司主编了我国首部《轨道交通站台屏蔽门》行业标准。该标准2006年4月通过审核,并于2007年3月1日起作为国家标准实施。该标准的发布填补了我国在该领域的空白,对我国轨道交通屏蔽门的发展具有重要的指导意义,同时也树立了公司在轨道交通屏蔽门领域中的领先优势和主导地位。目前,公司地铁屏蔽门方面的专利达212项,其中发明专利40项,专利总数占国内同行业半数以上,同时拥有计算机软件著作权4项。
    2、品牌优势
      截至目前,公司承担了北京、上海、天津、沈阳、南京、广州、深圳、东莞、福州、南昌、武汉、西安、大连、香港、台北、新加坡等城市的轨道屏蔽门的建设任务。方大屏蔽门系统在我国轨道交通领域已占据市场占有率、品牌影响力、专利拥有量、标准制定和维保专业化服务等多项第一。公司已成为我国第一,全球前三的轨道交通屏蔽门供应商,在世界轨道交通屏蔽门领域树立起具竞争力的品牌优势。(三)房地产产业
      方大城更新改造项目区位优势显著、交通通达性好,具有独特的景观资源,具备政策利好条件、片区内竞争较少。按计划该项目除部分产业用房自用外,约10万平方米的产业用房出售,配套商业面积2万平方米和产业用房约7万平方米出租。计划2015年第四季度开始预售,2017年出售完毕,项目实施完成将大幅提升公司的净资产和总资产规模,给公司带来丰厚的现金流,为公司各产业发展提供有力的资金保障,为公司房地产产业发展积累经验。(四)新能源产业
       报告期内公司成立全资子公司深圳市方大新能源有限公司,发展太阳能光伏应用、光伏建筑一体化和
                                                                            方大集团股份有限公司 2014 年半年度报告全文LED产业等新能源节能技术,这是公司现有节能环保产业的补充和延伸,符合国家规划和产业政策,符合行业发展方向。
    1、技术领先优势
    公司十多年前就积极发展太阳能光伏发电幕墙系统技术,公司是国内最早独立掌握并具有自主知识产权从事太阳能光电幕墙系统的设计、制造与集成的企业,是我国光电幕墙技术的开拓者和应用者。公司建造了全国第一幢太阳能光伏与建筑一体化建筑幕墙工程——深圳方大大厦光电幕墙工程。
    2、产业关联性优势
    太阳能光伏产业与公司产业也有较大的关联性,分布式太阳能光伏系统与建筑有关,结合紧密。另外在产品系统集成方面,公司已有十多年机电产品集成的丰富经验。公司还具有20多年的施工管理经验,并拥有建筑幕墙工程专业承包壹级资质、机电安装等施工资质。
    3、战略发展优势
    公司在LED产业的上、中、下游都涉足过,熟悉了解国家相关的产业政策。目前公司已通过收购LED应用企业以使公司较快实现LED业务扩张,尽快形成公司新的利润增长点。五、投资状况分析1、对外股权投资情况(1)公司报告期无对外投资。(2)公司报告期未持有金融企业股权。(3)公司报告期不存在证券投资。2、委托理财、衍生品投资和委托贷款情况(1)公司报告期不存在委托理财。(2)衍生品投资情况√ 适用 □ 不适用
                                                                                                                     单位:万元
                                                                                                            期末投资
    衍生品投                                  衍生品投                                    计提减值              金额占公 报告期实
                    是否关联 衍生品投                                    期初投资                期末投资
    资操作方 关联关系                         资初始投 起始日期 终止日期                  准备金额              司报告期 际损益金
                         交易    资类型                                    金额                    金额
    名称                                     资金额                                     (如有)              末净资产     额
                                                                                                              比例
                                                     2014 年   2014 年上海期货
           无       否          沪铝       1459.21 05 月 05 07 月 23              0          0     398.85     0.34%        6.27交易所
                                                     日        日
    合计                                       1459.21        --        --            0          0     398.85     0.34%        6.27
    衍生品投资资金来源                        自有资金
    涉诉情况(如适用)                        不适用
                                                                     方大集团股份有限公司 2014 年半年度报告全文衍生品投资审批董事会公告披露日期
                                     无(如有)衍生品投资审批股东会公告披露日期
                                     无(如有)报告期衍生品持仓的风险分析及控制措
                                     为了防范原材料价格波动的风险,本公司采用境内期货交易所交易的铝期货品种,施说明(包括但不限于市场风险、流动
                                     为公司生产所需原材料铝进行套期保值,公司已经建立并执行《方大集团股份有性风险、信用风险、操作风险、法律风
                                     限公司境内期货套期保值暂行规定》,防范持仓风险。险等)已投资衍生品报告期内市场价格或产品公允价值变动的情况,对衍生品公允价
                                     衍生品公允价值采用期货市场的公开报价计量,经回顾性评价,套期保值有效。值的分析应披露具体使用的方法及相关假设与参数的设定报告期公司衍生品的会计政策及会计核算具体原则与上一报告期相比是否发生 未发生变化重大变化的说明独立董事对公司衍生品投资及风险控制
                                     无情况的专项意见(3)委托贷款情况□ 适用 √ 不适用公司报告期不存在委托贷款。3、募集资金使用情况(1)募集资金总体使用情况√ 适用 □ 不适用
                                                                                                   单位:万元
    募集资金总额                                                                                         33,658.69
    报告期投入募集资金总额                                                                                  624.22
    已累计投入募集资金总额                                                                               31,294.63
    报告期内变更用途的募集资金总额                                                                              0
    累计变更用途的募集资金总额                                                                               6,000
    累计变更用途的募集资金总额比例                                                                         17.83%
                                          募集资金总体使用情况说明截至报告期末,本公司均严格按《深圳证券交易所主板上市公司规范运作指引》和本公司募集资金使用管理办法的相关规定,存放和使用募集资金。
                                                                                方大集团股份有限公司 2014 年半年度报告全文(2)募集资金承诺项目情况√ 适用 □ 不适用
                                                                                                                        单位:万元
                       是否已变                                               截至期末 项目达到                           项目可行
                                  募集资金 调整后投                截至期末                         本报告期
    承诺投资项目和超募      更项目                          本报告期              投资进度 预定可使                 是否达到 性是否发
                                  承诺投资 资总额                  累计投入                         实现的效
       资金投向        (含部分                          投入金额               (3)=     用状态日               预计效益 生重大变
                                    总额       (1)                 金额(2)                             益
                        变更)                                                  (2)/(1)        期                               化承诺投资项目
                                                                                         2013 年1. 节能幕墙及光电幕
                       是           21,000    27,000      511.67 25,250.74     93.52% 06 月 30        4,042.3 是          否墙扩产项目
                                                                                         日
                                                                                         2012 年2. 地铁屏蔽门扩产项
                       是         12,658.69 6,658.69      112.55 6,043.89      90.77% 12 月 31                            否目
                                                                                         日
    承诺投资项目小计            --    33,658.69 33,658.69     624.22 31,294.63       --           --      4,042.3      --          --超募资金投向
    合计                        --    33,658.69 33,658.69     624.22 31,294.63       --           --      4,042.3      --          --未达到计划进度或预计收益的情况和原因 无(分具体项目)项目可行性发生重大
                       无变化的情况说明超募资金的金额、用途
                       不适用及使用进展情况
                       适用
                       以前年度发生募集资金投资项目实
    施地点变更情况         为了使公司产业布局更趋合理,缩短公司管理半径,降低管理成本,2010 年 11 月 22 日本公司第五
                       届董事会第二十四次会议审议通过了"关于节能幕墙及光电幕墙扩产项目变更实施地点及增加实施
                       主体的议案",将节能幕墙及光电幕墙扩产项目的实施地点变更为广东省东莞市。
                       适用募集资金投资项目实 以前年度发生施方式调整情况
                       2012 年 3 月 9 日本公司 2012 年第一次临时股东大会审议通过了调整议案,将地铁屏蔽门扩产项目
                       的 6,000 万元资金转入节能幕墙及光电幕墙扩产项目。
                       适用
                       2010 年 9 月 30 日,置换方大自动化公司先期投入资金 1,403,503.00 元;置换方大建科公司先期投入募集资金投资项目先
                       资金 2,944,250.09 元。以募集资金置换已预先投入募集资金项目的自筹资金 4,347,753.09 元,业经天期投入及置换情况
                       健正信会计师事务所有限责任公司进行验证,并出具了“天健正信审(2010)专字第 020722 号”“以
                       自筹资金预先投入募投项目的专项鉴证报告”
                                                                                      方大集团股份有限公司 2014 年半年度报告全文
                         适用
                         2011 年 3 月 28 日,从募集资金专户支付方大建科公司闲置募集资金 2,000 万元,支付方大自动化公
                         司闲置募集资金 1,000 万元。2011 年 8 月 19 日,归还闲置资金 3,000 万元转入募集资金专户。2011
                         年 8 月 23 日,从募集资金专户支付方大建科公司闲置募集资金 2,000 万元,支付方大自动化公司闲
                         置募集资金 1,000 万元,2012 年 2 月 16 日,归还闲置资金 3,000 万元转入募集资金专户。2012 年 2用闲置募集资金暂时
                         月 22 日,从募集资金专户支付方大建科公司闲置募集资金 2,000 万元,支付方大自动化公司闲置募补充流动资金情况
                         集资金 1,000 万元。2012 年 8 月 15 日,归还闲置资金 3,000 万元转入募集资金专户。2012 年 8 月
                         17 日,从募集资金专户支付方大建科公司闲置募集资金 2,000 万元,支付方大自动化公司闲置募集
                         资金 1,000 万元。2013 年 2 月 4 日,归还闲置资金 3,000 万元转入募集资金专户。2013 年 2 月 25
                         日,从募集资金专户支付方大建科公司闲置募集资金 2,200 万元,支付方大自动化公司闲置募集资
                         金 800 万元。2013 年 7 月 15 日,归还闲置资金 3,000 万元转入募集资金专户。
                         适用
                         2013 年 7 月 31 日,将节余募集资金(包括利息收入)27,437,151.69 元用于永久补充公司流动资金。
                         募集资金产生节余的原因:1、公司通过严格执行多供方采购制度及项目招投标方式,较好地控制了项目实施出现募集资
                         工程建设和设备采购的成本。2、项目工程建设过程中,在保证工程质量的前提下,公司本着厉行节金结余的金额及原因
                         约的原则,进一步加强工程费用控制、监督和管理,减少了工程总开支。3、公司充分结合自身技术
                         优势和经验,结合公司现有其他产品生产线和设备的配置,充分考虑资源综合利用,对项目的工艺
                         设计进行了优化,节约了项目投资。尚未使用的募集资金
                         不适用用途及去向募集资金使用及披露中存在的问题或其他 无情况(3)募集资金变更项目情况√ 适用 □ 不适用
                                                                                                                           单位:万元
                          变更后项目                                                                                       变更后的项
                                                        截至期末实 截至期末投 项目达到预
    变更后的项 对应的原承 拟投入募集 本报告期实                                                      本报告期实 是否达到预 目可行性是
                                                        际累计投入     资进度       定可使用状
       目      诺项目      资金总额 际投入金额                                                    现的效益        计效益   否发生重大
                                                         金额(2)      (3)=(2)/(1)     态日期
                                (1)                                                                                             变化
    1. 节能幕    1. 节能幕
                                                                                    2013 年 06
    墙及光电幕 墙及光电幕             27,000       511.67     25,250.74       93.52%                     4,042.3 是            否
                                                                                    月 30 日墙扩产项目 墙扩产项目
    2. 地铁屏    2. 地铁屏
                                                                                    2012 年 12
    蔽门扩产项 蔽门扩产项           6,658.69       112.55      6,043.89       90.77%                                           否
                                                                                    月 31 日
    目           目
    合计              --        33,658.69          624.22     31,294.63       --            --           4,042.3        --           --变更原因、决策程序及信息披露情况 实施地点位于南昌的屏蔽门项目,拟利用方大江西新材料科技园现有一幢厂房作为生
    说明(分具体项目)                           产场地,同时减少新建厂房、办公场所和基础设施投入,预计相应减少投入 6,000 万
                                                                               方大集团股份有限公司 2014 年半年度报告全文
                                     元。根据第五届董事会第二十四次会议决议通过《节能幕墙及光电幕墙扩产项目变更
                                     实施地点及增加实施主体的议案》,幕墙项目的实施地点变更为广东省东莞市,由于
                                     东莞厂区为完全新建,需要增加厂房、部分办公场所和基础设施投入,预计增加项目
                                     投资 7,500 万元。鉴于以上两个项目资金投入的变化情况,拟将屏蔽门项目的 6,000
                                     万元资金转入幕墙项目,不足部分以自有资金补足。
                                     地铁屏蔽门扩产项目,由于地铁屏蔽门业务工期长的特点,从承接订单到实现销售需
                                     要较长一段时间,公司 2013 年及报告期内共承接地铁屏蔽门订单 5.26 亿元,占到国未达到计划进度或预计收益的情况
                                     内地铁屏蔽门招标项目的近 70%份额,报告期末末累计未供货的合同订单达到 5.93和原因(分具体项目)
                                     亿元,地铁屏蔽门扩产项目的建成为这些订单转化为销售和今后继续承接优质订单打
                                     下坚实的基础。变更后的项目可行性发生重大变化
                                     无的情况说明(4)募集资金项目情况
            募集资金项目概述                               披露日期                                 披露索引2014 年半年度募集资金存放与实际使用
                                                       2014 年 08 月 26 日                 巨潮资讯网 www.cninfo.com.cn情况的专项报告4、主要子公司、参股公司分析√ 适用 □ 不适用主要子公司、参股公司情况
                                                                                                                  单位:元
                                       主要产品
    公司名称     公司类型    所处行业                 注册资本        总资产      净资产      营业收入 营业利润      净利润
                                          或服务
    方大建科                 装修装饰                  310,000,00 2,043,306,9 531,396,76 701,733,13 48,621,43 42,467,792.0
             子公司                   幕墙系统
    公司                     业                        0                   67.30        4.86         5.72     2.87             15、非募集资金投资的重大项目情况□ 适用 √ 不适用公司报告期无非募集资金投资的重大项目。六、对 2014 年 1-9 月经营业绩的预计预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明□ 适用 √ 不适用
                                                                       方大集团股份有限公司 2014 年半年度报告全文七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用八、董事会对上年度“非标准审计报告”相关情况的说明□ 适用 √ 不适用九、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
    公司于2014年3月7日召开第六届董事会第二十八次会议,审议通过了《关于2013年度利润分配的议案》,并将此议案提交至2014年3月31日召开的2013年年度股东大会审议通过后确定:以2013年12月31日总股本756,909,905股为基数,向全体股东每10股派发现金红利0.30元(含税),共计派发现金人民币22,707,297.15元。该次利润分配事项的制定、审议及执行程序符合相关法规及公司章程的规定。本次利润分配已于2014年4月115日实施完毕(详见2013年度权益分派实施公告2014-29)。
                                              现金分红政策的专项说明
    是否符合公司章程的规定或股东大会决议的要求:             是
    分红标准和比例是否明确和清晰:                           是
    相关的决策程序和机制是否完备:                           是
    独立董事是否履职尽责并发挥了应有的作用:                 是中小股东是否有充分表达意见和诉求的机会,其合法权益是
                                                         是否得到了充分保护:现金分红政策进行调整或变更的,条件及程序是否合规、透
                                                         不适用明:十、本报告期利润分配及资本公积金转增股本预案□ 适用 √ 不适用公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。十一、报告期内接待调研、沟通、采访等活动登记表√ 适用 □ 不适用
                                                                                          谈论的主要内容及提供的
    接待时间            接待地点       接待方式         接待对象类型       接待对象
                                                                                                   资料
                                                                       兴业证券、金元证
    2014 年 03 月 13 日 深圳           实地调研           机构                                公司经营情况、未来发展
                                                                       券、国信证券
    2014 年 03 月 18 日 深圳           实地调研           机构             国金证券           公司经营情况、未来发展
    2014 年 03 月 19 日 深圳           实地调研           机构             安信证券           公司经营情况、未来发展
                                             方大集团股份有限公司 2014 年半年度报告全文
    2014 年 04 月 23 日 深圳   实地调研   机构   东兴证券           公司经营情况、未来发展
    2014 年 05 月 14 日 深圳   实地调研   机构   民森投资           公司经营情况、未来发展
                                             兴业证券,信诚基
                                             金,长城基金,华
                                             宝兴业基金,博时
    2014 年 05 月 21 日 深圳   实地调研   机构   基金,安信基金, 公司经营情况、未来发展
                                             银河基金,长城基
                                             金,深圳前海钱爸
                                             爸基金
    2014 年 06 月 26 日 深圳   实地调研   机构   中邮创业基金       公司经营情况、未来发展
                                                        方大集团股份有限公司 2014 年半年度报告全文
                                    第五节 重要事项一、公司治理情况公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。二、本报告期公司无重大诉讼、仲裁事项。三、本报告期公司无媒体普遍质疑事项。四、公司报告期未发生破产重整相关事项。五、资产交易事项1、公司报告期未收购资产。2、公司报告期未出售资产。3、公司报告期未发生企业合并情况。六、报告期无股权激励计划及其实施情况。七、重大关联交易1、公司报告期未发生与日常经营相关的关联交易。2、公司报告期未发生资产收购、出售的关联交易。3、公司报告期未发生共同对外投资的关联交易。4、公司报告期不存在关联债权债务往来。5、公司报告期无其他重大关联交易。八、公司报告期不存在控股股东及其关联方对上市公司的非经营性占用资金。九、重大合同及其履行情况1、托管、承包、租赁事项情况(1)公司报告期不存在托管情况。(2)公司报告期不存在承包情况。
                                                                     方大集团股份有限公司 2014 年半年度报告全文(3)租赁情况√ 适用 □ 不适用租赁情况说明本公司投资性房地产用于对外出租,报告期内取得租赁收入 1230.53 万元。公司报告期不存在为公司带来的损益达到公司报告期利润总额 10%以上的租赁项目。2、担保情况公司不存在对外担保情况(子公司担保除外)
                                                                                                     单位:万元
                                         公司对子公司的担保情况
    担保对象名称    担保额度   担保额度   实际发生日      实际担保金    担保类型     担保期    是否履     是否为
                 相关公告              期(协议签署        额                               行完毕     关联方
                 披露日期                  日)                                                         担保
    方大建科公司     2013 年      60,000   2013 年 10 月     30,449.89   连带责任   主合同签    否        否
                 03 月 23              29 日                         保证       订之日起
                 日                                                             至债务履
                                                                                行期限届
                                                                                满日后两
                                                                                年
    方大建科公司     2013 年      20,000   2013 年 09 月     14,836.31   连带责任   主合同签    否        否
                 08 月 10              27 日                         保证       订之日起
                 日                                                             至债务履
                                                                                行期限届
                                                                                满日后两
                                                                                年
    方大建科公司     2013 年      21,000   2013 年 11 月      17,639.5   连带责任   主合同签    否        否
                 03 月 23              05 日                         保证       订之日起
                 日                                                             至债务履
                                                                                行期限届
                                                                                满日后两
                                                                                年
    方大自动化公司   2013 年      20,000   2013 年 07 月      19,212.7   连带责任   主合同签    否        否
                 03 月 23              23 日                         保证       订之日起
                 日                                                             至债务履
                                                                                行期限届
                                                                                满日后两
                                                                                年
    方大江西新材料   2014 年       7,080   2014 年 04 月      1,712.78   连带责任   主合同签    否        否
    公司             03 月 11              11 日                         保证       订之日起
                 日                                                             至债务履
                                                                            方大集团股份有限公司 2014 年半年度报告全文
                                                                                       行期限届
                                                                                       满日后两
                                                                                       年
    方大江西新材料   2014 年          8,000   2014 年 05 月          5,498.61   连带责任   主合同签    否       否
    公司             03 月 11                 05 日                             保证       订之日起
                 日                                                                    至债务履
                                                                                       行期限届
                                                                                       满日后两
                                                                                       年
    方大江西新材料   2014 年          2,000   2014 年 04 月            526.22   连带责任   主合同签    否       否
    公司             03 月 11                 29 日                             保证       订之日起
                 日                                                                    至债务履
                                                                                       行期限届
                                                                                       满日后两
                                                                                       年
    方大置业公司     2014 年         21,000   2014 年 01 月            21,000   连带责任   主合同签    否       否
                 01 月 04                 29 日                             保证       订之日起
                 日                                                                    至债务履
                                                                                       行期限届
                                                                                       满日后两
                                                                                       年
    报告期内审批对子公司担保                           38,080   报告期内对子公司担保实                        66,281.24
    额度合计                                                    际发生额合计
    报告期末已审批的对子公司                          159,080   报告期末对子公司实际担                       110,876.01
    担保额度合计                                                保余额合计公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                           38,080   报告期内担保实际发生额                        66,281.24
                                                            合计
    报告期末已审批的担保额度                          159,080   报告期末实际担保余额合                       110,876.01
    合计                                                        计
    实际担保总额占公司净资产的比例                                                                              94.06%其中:
    担保总额超过净资产 50%部分的金额                                                                          51,939.73
    上述三项担保金额合计                                                                                      51,939.73
    未到期担保可能承担连带清偿责任说明(如有)                  无
    违反规定程序对外提供担保的说明(如有)                      无
                                                 方大集团股份有限公司 2014 年半年度报告全文公司报告期无违规对外担保情况。3、公司报告期不存在其他重大合同。4、公司报告期不存在其他重大交易。十、公司报告期不存在公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项十一、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否十二、公司报告期不存在处罚及整改情况十三、公司报告期不存在违法违规退市风险揭示十四、公司报告期不存在需要说明的其他重大事项。
                                                                          方大集团股份有限公司 2014 年半年度报告全文
                                  第六节 股份变动及股东情况一、股份变动情况
                                                                                                                单位:股
                            本次变动前                     本次变动增减(+,-)                   本次变动后
                                                                  公积金转
                          数量        比例      发行新股   送股                 其他     小计      数量         比例
                                                                     股
    一、有限售条件股份        779,292      0.10%                                                      779,292        0.10%
    3、其他内资持股           779,292      0.10%                                                      779,292        0.10%
      境内自然人持股      779,292      0.10%                                                      779,292        0.10%
                         756,130,6                                                               756,130,6
    二、无限售条件股份                    99.90%                                                                    99.90%
                                 13                                                                       13
                         420,179,4                                                               420,179,4
    1、人民币普通股                       55.51%                                                                    55.51%
                                 25                                                                       25
                         335,951,1                                                               335,951,1
    2、境内上市的外资股                   44.39%                                                                    44.39%
                                 88                                                                       88
                         756,909,9                                                               756,909,9
    三、股份总数                          100.00%                                                                  100.00%
                                 05                                                                       05股份变动的原因□ 适用 √ 不适用股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用二、公司股东数量及持股情况
                                                                                                               单位:股
    报告期末普通股股东总数                               46,291 报告期末表决权恢复的优先                                   0
                                                                             方大集团股份有限公司 2014 年半年度报告全文
                                                              股股东总数
                                         持股 5%以上的股东或前 10 名股东持股情况
    股东名称       股东性    持股比例    报告期末持     报告期内增减变 持有有限 持有无限售条          质押或冻结情况
                        质                  股数量          动情况         售条件的 件的股份数量
                                                                                                     股份状       数量
                                                                           股份数量
                                                                                                       态
    深圳市邦林科技 境内非             9.09%     68,774,273                0           0     68,774,273 质押          32,510,000
    发展有限公司       国有法
                   人
    盛久投资有限公 境外法             4.75%     35,929,581        +9,283,075          0     35,929,581
    司                 人
    黄炬培             境内自         4.24%     32,068,920        +7,151,720          0     32,068,920
                   然人
    周世坚             境内自         2.79%     21,123,481       +21,123,481          0     21,123,481
                   然人
    深圳市时利和投 境内非             2.36%     17,860,992                0           0     17,860,992
    资有限公司         国有法
                   人
    王绍林             境内自         2.28%     17,272,486         +472,486           0     17,272,486
                   然人
    交通银行-华安 其他               1.72%     13,028,408       +13,028,408          0     13,028,408创新证券投资基金
    姜静               境内自         1.41%     10,635,440                0           0     10,635,440
                   然人
    赵冰               境内自         1.38%     10,420,126       +10,420,126          0     10,420,126
                   然人
    娄成林             境内自         0.73%      5,500,000        +5,500,000          0      5,500,000
                   然人战略投资者或一般法人因 无配售新股成为前 10 名股东的情况(如有)上述股东关联关系或一致 上述股东中,深圳市邦林科技发展有限公司与盛久投资有限公司为一致行动人,深圳市邦林科
    行动的说明                   技发展有限公司与深圳市时利和投资有限公司属关联关系。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 名无限售条件股东持股情况
                                                                                                     股份种类
                股东名称                      报告期末持有无限售条件股份数量
                                                                                          股份种类              数量
    深圳市邦林科技发展有限公司                                                   68,774,273 人民币普通股            68,774,273
                                                                      方大集团股份有限公司 2014 年半年度报告全文
    盛久投资有限公司                                                      35,929,581 境内上市外资股        35,929,581
    黄炬培                                                                32,068,920 人民币普通股          32,068,920
    周世坚                                                                21,123,481 人民币普通股          21,123,481
    深圳市时利和投资有限公司                                              17,860,992 人民币普通股          17,860,992
    王绍林                                                                17,272,486 人民币普通股          17,272,486
    交通银行-华安创新证券投资基金                                        13,028,408 人民币普通股          13,028,408
    姜静                                                                  10,635,440 人民币普通股          10,635,440
    赵冰                                                                  10,420,126 人民币普通股          10,420,126
    娄成林                                                                 5,500,000 人民币普通股           5,500,000前 10 名无限售流通股股东之间,以
                                    上述前 10 名股东中,深圳市邦林科技发展有限公司与盛久投资有限公司为一致行动及前 10 名无限售流通股股东和前 10
                                    人,深圳市邦林科技发展有限公司与深圳市时利和投资有限公司属关联关系。其他流名股东之间关联关系或一致行动的
                                    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。说明
                                    黄炬培通过广发证券股份有限公司客户信用交易担保证券账户持有公司 32,063,920
                                    股;周世坚通过广发证券股份有限公司客户信用交易担保证券账户持有公司前十大股东参与融资融券业务股东
                                    21,123,481 股;赵冰通过光大证券股份有限公司客户信用交易担保证券账户持有公司情况说明(如有)
                                    900,000 股;娄成林通过中国中投证券有限责任公司客户信用交易担保证券账户持有
                                    公司 5,500,000 股。公司前十大股东在报告期内未进行约定购回交易三、公司报告期内控股股东及实际控制人未发生变更四、公司股东及其一致行动人在报告期提出或实施股份增持计划的情况股东名称/一致行 计划增持股份数 计划增持股份比 实际增持股份数 实际增持股份比 股份增持计划初 股份增持计划实
    动人姓名         量                例                量           例           次披露日期    施结束披露日期盛久投资有限公
                                                          9,283,075         1.23%司
                                                                方大集团股份有限公司 2014 年半年度报告全文
                       第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2013 年年报。二、公司董事、监事、高级管理人员变动情况√ 适用 □ 不适用
    姓名           担任的职务        类型             日期               原因
    熊建明          董事长兼总裁     被选举     2014 年 03 月 31 日    任期满换届
    王胜国          董事兼副总裁     被选举     2014 年 03 月 31 日    任期满换届
    熊建伟              董事         被选举     2014 年 03 月 31 日    任期满换届
    周志刚     董事兼董事会秘书      被选举     2014 年 03 月 31 日    任期满换届
    黄亚英            独立董事       被选举     2014 年 03 月 31 日    任期满换届
    郭万达            独立董事       被选举     2014 年 03 月 31 日    任期满换届
    林斌             独立董事       被选举     2014 年 03 月 31 日    任期满换届
    郑   华         监事会召集人     被选举     2014 年 03 月 31 日    任期满换届
    尹常健              监事         被选举     2014 年 03 月 31 日    任期满换届
    曾晓武              监事         被选举     2014 年 03 月 31 日    任期满换届
    林克槟     副总裁兼财务总监       聘任      2014 年 03 月 31 日    任期满换届
    魏越兴            副总裁          聘任      2014 年 03 月 31 日    任期满换届
    郭晋龙            独立董事     任期满离任   2014 年 03 月 31 日    任期满换届
    邵汉青            独立董事     任期满离任   2014 年 03 月 31 日    任期满换届
    于国安              监事       任期满离任   2014 年 03 月 31 日    任期满换届
    曹乃斯              监事       任期满离任   2014 年 03 月 31 日    任期满换届
    杨晓专            副总裁       任期满离任   2014 年 03 月 31 日    任期满换届
                                                              方大集团股份有限公司 2014 年半年度报告全文
                                   第八节 财务报告一、审计报告公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:方大集团股份有限公司
                                                                                                   单位:元
                 项目                  期末余额                                 期初余额流动资产:
    货币资金                                       307,429,623.20                           333,876,921.97
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                        10,729,852.00                            21,898,770.43
    应收账款                                       993,638,618.20                           898,780,981.93
    预付款项                                        46,893,077.41                            28,364,016.21
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                            20,800.00                                36,387.50
    应收股利
    其他应收款                                      65,536,182.96                            66,298,730.17
    买入返售金融资产
    存货                                           786,872,945.78                           428,537,851.82
    一年内到期的非流动资产
    其他流动资产                                    89,808,955.68
    流动资产合计                                      2,300,930,055.23                         1,777,793,660.03非流动资产:
                                     方大集团股份有限公司 2014 年半年度报告全文
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资            9,952,757.98                           9,994,565.55
    投资性房地产          189,468,158.14                         195,249,069.13
    固定资产              458,760,985.23                         462,930,269.98
    在建工程                  182,694.92                            940,841.00
    工程物资
    固定资产清理               32,625.31                             177,298.11
    生产性生物资产
    油气资产
    无形资产               91,199,895.95                          91,527,650.52
    开发支出
    商誉
    长期待摊费用            3,925,316.69                           3,799,354.79
    递延所得税资产         45,658,823.25                          41,166,043.56
    其他非流动资产         25,478,789.90                          15,978,789.90
    非流动资产合计            824,660,047.37                         821,763,882.54
    资产总计                 3,125,590,102.60                      2,599,557,542.57流动负债:
    短期借款              725,000,000.00                         369,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据              202,336,802.87                         188,570,850.63
    应付账款              650,805,706.90                         489,216,140.32
    预收款项              144,109,711.31                         168,386,251.94
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬           17,028,555.42                          30,182,851.80
    应交税费               52,316,813.48                          44,839,947.77
    应付利息                  884,716.66                            689,153.75
                                                                方大集团股份有限公司 2014 年半年度报告全文
    应付股利
    其他应付款                                       49,463,331.24                          41,687,580.72
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                                        1,841,945,637.88                      1,332,572,776.93非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                                   40,858,031.32                          40,656,763.97
    其他非流动负债                                   10,158,474.47                          10,255,823.93
    非流动负债合计                                        51,016,505.79                          50,912,587.90
    负债合计                                            1,892,962,143.67                      1,383,485,364.83所有者权益(或股东权益):
    实收资本(或股本)                              756,909,905.00                         756,909,905.00
    资本公积                                         79,226,752.01                          79,191,052.01
    减:库存股
    专项储备
    盈余公积                                         46,389,142.21                          46,389,142.21
    一般风险准备
    未分配利润                                      296,212,292.72                         278,149,631.63
    外币报表折算差额
    归属于母公司所有者权益合计                          1,178,738,091.94                      1,160,639,730.85
    少数股东权益                                     53,889,866.99                          55,432,446.89
    所有者权益(或股东权益)合计                        1,232,627,958.93                      1,216,072,177.74负债和所有者权益(或股东权益)总
                                                    3,125,590,102.60                      2,599,557,542.57计
    法定代表人:熊建明                 主管会计工作负责人:林克槟                     会计机构负责人:陈永刚
                                                         方大集团股份有限公司 2014 年半年度报告全文2、母公司资产负债表编制单位:方大集团股份有限公司
                                                                                            单位:元
               项目              期末余额                                期初余额流动资产:
    货币资金                                  7,499,144.67                           68,223,808.76
    交易性金融资产
    应收票据
    应收账款                                   604,459.49                              604,459.49
    预付款项                                     43,089.61                             218,984.07
    应收利息
    应收股利                                 39,356,000.00                           39,356,000.00
    其他应收款                              588,210,866.78                          571,620,659.73
    存货
    一年内到期的非流动资产
    其他流动资产                               689,184.18
    流动资产合计                                636,402,744.73                          680,023,912.05非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                            719,686,503.56                          719,728,311.13
    投资性房地产                            163,615,954.05                          174,778,756.62
    固定资产                                 60,399,293.21                           48,117,849.19
    在建工程                                                                           914,126.00
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                  2,120,864.58                            1,351,845.98
    开发支出
    商誉
    长期待摊费用                                 79,002.15                               50,314.43
    递延所得税资产                           13,638,159.39                           12,342,430.37
                                            方大集团股份有限公司 2014 年半年度报告全文
    其他非流动资产
    非流动资产合计                959,539,776.94                         957,283,633.72
    资产总计                     1,595,942,521.67                       1,637,307,545.77流动负债:
    短期借款                  200,000,000.00                         104,000,000.00
    交易性金融负债
    应付票据
    应付账款                      606,941.85                            1,849,090.36
    预收款项                      693,045.60                             798,586.70
    应付职工薪酬                  841,088.14                            1,881,681.86
    应交税费                      561,161.47                             260,761.30
    应付利息                      344,300.00                             193,930.00
    应付股利
    其他应付款                 83,396,825.27                         192,765,065.68
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                  286,443,362.33                          301,749,115.90非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债             88,810,341.61                           88,615,374.26
    其他非流动负债
    非流动负债合计                 88,810,341.61                           88,615,374.26
    负债合计                      375,253,703.94                         390,364,490.16所有者权益(或股东权益):
    实收资本(或股本)        756,909,905.00                         756,909,905.00
    资本公积                   38,690,396.63                           38,690,396.63
    减:库存股
    专项储备
    盈余公积                   46,389,142.21                           46,389,142.21
    一般风险准备
                                                                      方大集团股份有限公司 2014 年半年度报告全文
       未分配利润                                       378,699,373.89                          404,953,611.77
       外币报表折算差额
    所有者权益(或股东权益)合计                          1,220,688,817.73                        1,246,943,055.61
    负债和所有者权益(或股东权益)                        1,595,942,521.67                        1,637,307,545.77总计
    法定代表人:熊建明                      主管会计工作负责人:林克槟                      会计机构负责人:陈永刚3、合并利润表编制单位:方大集团股份有限公司
                                                                                                         单位:元
                    项目                         本期金额                               上期金额
    一、营业总收入                                              822,792,739.02                         736,828,039.88
       其中:营业收入                                       822,792,739.02                         736,828,039.88
             利息收入
             已赚保费
             手续费及佣金收入
    二、营业总成本                                              781,151,190.76                         693,328,494.53
       其中:营业成本                                       668,447,444.31                         584,493,820.44
             利息支出
             手续费及佣金支出
             退保金
             赔付支出净额
             提取保险合同准备金净额
             保单红利支出
             分保费用
             营业税金及附加                                  11,358,459.71                          13,633,238.09
             销售费用                                        18,245,120.86                          17,614,987.09
             管理费用                                        67,185,503.16                          57,347,495.40
             财务费用                                        11,047,478.14                          12,213,522.40
             资产减值损失                                     4,867,184.58                           8,025,431.11
       加:公允价值变动收益(损失以“-”号填列)
             投资收益(损失以“-”号
                                                                969,118.50填列)
                                                                     方大集团股份有限公司 2014 年半年度报告全文
            其中:对联营企业和合营
                                                               -41,807.57企业的投资收益
            汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                          42,610,666.76                         43,499,545.35
       加:营业外收入                                        3,041,518.40                          2,504,701.74
       减:营业外支出                                        2,061,903.28                           672,299.16
            其中:非流动资产处置损
                                                             1,569,906.67                           169,723.53失四、利润总额(亏损总额以“-”号填
                                                            43,590,281.88                         45,331,947.93列)
       减:所得税费用                                        4,362,903.54                          7,795,908.42
    五、净利润(净亏损以“-”号填列)                          39,227,378.34                         37,536,039.51
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利润                           40,769,958.24                         39,361,593.42
       少数股东损益                                         -1,542,579.90                         -1,825,553.91
    六、每股收益:                                      --                                    --
       (一)基本每股收益                                            0.05                                  0.05
       (二)稀释每股收益                                            0.05                                  0.05
    七、其他综合收益                                               35,700.00
    八、综合收益总额                                            39,263,078.34                         37,536,039.51
       归属于母公司所有者的综合收益
                                                            40,805,658.24                         39,361,593.42总额
       归属于少数股东的综合收益总额                         -1,542,579.90                         -1,825,553.91
    法定代表人:熊建明                      主管会计工作负责人:林克槟                     会计机构负责人:陈永刚4、母公司利润表编制单位:方大集团股份有限公司
                                                                                                       单位:元
                 项目                            本期金额                              上期金额
    一、营业收入                                                14,332,254.25                         23,580,401.58
       减:营业成本                                          2,129,602.96                          4,742,190.07
           营业税金及附加                                    1,179,113.66                          1,829,817.82
           销售费用
                                                                      方大集团股份有限公司 2014 年半年度报告全文
           管理费用                                          11,316,843.92                          10,381,634.49
           财务费用                                           5,364,994.52                           2,086,644.86
           资产减值损失                                         -53,159.58                              14,817.75
       加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号填
                                                                -41,807.57列)
           其中:对联营企业和合营企
                                                                -41,807.57业的投资收益
    二、营业利润(亏损以“-”号填列)                           -5,646,948.80                           4,525,296.59
       加:营业外收入                                         1,326,268.74                           1,025,011.10
       减:营业外支出                                          327,022.34                             373,248.83
           其中:非流动资产处置损失                            125,522.34                               34,285.02三、利润总额(亏损总额以“-”号填
                                                             -4,647,702.40                           5,177,058.86列)
       减:所得税费用                                        -1,100,761.67                            994,439.99
    四、净利润(净亏损以“-”号填列)                           -3,546,940.73                           4,182,618.87
    五、每股收益:                                      --                                     --
       (一)基本每股收益
       (二)稀释每股收益
    六、其他综合收益                                                      0.00                                   0.00
    七、综合收益总额                                             -3,546,940.73                           4,182,618.87
    法定代表人:熊建明                      主管会计工作负责人:林克槟                      会计机构负责人:陈永刚5、合并现金流量表编制单位:方大集团股份有限公司
                                                                                                         单位:元
                 项目                            本期金额                               上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                         749,511,473.43                         746,305,400.55
       客户存款和同业存放款项净增加额
       向中央银行借款净增加额
       向其他金融机构拆入资金净增加额
                                                方大集团股份有限公司 2014 年半年度报告全文
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                      575,871.97                           1,402,420.40
    收到其他与经营活动有关的现金     47,867,585.96                          24,853,131.88
    经营活动现金流入小计                 797,954,931.36                         772,560,952.83
    购买商品、接受劳务支付的现金    852,304,489.33                         596,363,985.36
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                     105,126,526.67                          80,075,568.67金
    支付的各项税费                   43,416,941.46                          39,998,936.89
    支付其他与经营活动有关的现金     65,659,703.51                          55,032,599.32
    经营活动现金流出小计                1,066,507,660.97                        771,471,090.24
    经营活动产生的现金流量净额          -268,552,729.61                           1,089,862.59二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金          1,008,267.73
    处置固定资产、无形资产和其他
                                       4,577,733.50                            230,729.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金        133,500.00                            371,500.00
    投资活动现金流入小计                   5,719,501.23                            602,229.00
    购建固定资产、无形资产和其他
                                       8,981,293.29                          35,013,827.84长期资产支付的现金
    投资支付的现金                                                          20,000,000.00
                                                                    方大集团股份有限公司 2014 年半年度报告全文
       质押贷款净增加额
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金                          130,500.00                             960,000.00
    投资活动现金流出小计                                        9,111,793.29                          55,973,827.84
    投资活动产生的现金流量净额                                 -3,392,292.06                         -55,371,598.84三、筹资活动产生的现金流量:
       吸收投资收到的现金
       其中:子公司吸收少数股东投资收到的现金
       取得借款收到的现金                                 356,000,000.00                         160,000,000.00
       发行债券收到的现金
       收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                      356,000,000.00                         160,000,000.00
       偿还债务支付的现金                                                                         70,000,000.00
       分配股利、利润或偿付利息支付
                                                           41,950,857.15                          28,180,178.76的现金
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金                          156,090.75                               81,621.53
    筹资活动现金流出小计                                       42,106,947.90                          98,261,800.29
    筹资活动产生的现金流量净额                                313,893,052.10                          61,738,199.71四、汇率变动对现金及现金等价物的
                                                               -7,348.79                                 -36.18影响
    五、现金及现金等价物净增加额                               41,940,681.64                           7,456,427.28
       加:期初现金及现金等价物余额                       285,237,255.38                         240,167,372.86
    六、期末现金及现金等价物余额                              327,177,937.02                         247,623,800.14
    法定代表人:熊建明                    主管会计工作负责人:林克槟                      会计机构负责人:陈永刚6、母公司现金流量表编制单位:方大集团股份有限公司
                                                                                                       单位:元
                 项目                          本期金额                               上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                        12,110,570.32                          17,270,087.97
                                               方大集团股份有限公司 2014 年半年度报告全文
    收到的税费返还
    收到其他与经营活动有关的现金   486,019,552.00                         297,539,451.29
    经营活动现金流入小计                498,130,122.32                         314,809,539.26
    购买商品、接受劳务支付的现金      2,860,543.41                          5,883,177.71
    支付给职工以及为职工支付的现
                                       7,871,822.76                          5,654,402.78金
    支付的各项税费                    1,340,978.19                          2,290,978.47
    支付其他与经营活动有关的现金   784,384,264.75                         181,902,222.11
    经营活动现金流出小计                796,457,609.11                         195,730,781.07
    经营活动产生的现金流量净额          -298,327,486.79                        119,078,758.19二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他
                                    171,005,300.50                                729.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                171,005,300.50                                729.00
    购建固定资产、无形资产和其他
                                       1,118,624.57                             73,788.50长期资产支付的现金
    投资支付的现金                                                         40,000,000.00
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                   1,118,624.57                         40,073,788.50
    投资活动产生的现金流量净额          169,886,675.93                         -40,073,059.50三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金              96,000,000.00                          90,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                 96,000,000.00                          90,000,000.00
    偿还债务支付的现金                                                     70,000,000.00
    分配股利、利润或偿付利息支付
                                     28,150,357.15                          26,856,728.43的现金
                                                                          方大集团股份有限公司 2014 年半年度报告全文
       支付其他与筹资活动有关的现金                               156,090.75                                     81,621.53
    筹资活动现金流出小计                                            28,306,447.90                                96,938,349.96
    筹资活动产生的现金流量净额                                      67,693,552.10                                -6,938,349.96四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                   -60,747,258.76                                72,067,348.73
       加:期初现金及现金等价物余额                             67,973,808.76                                25,540,604.84
    六、期末现金及现金等价物余额                                     7,226,550.00                                97,607,953.57
    法定代表人:熊建明                          主管会计工作负责人:林克槟                          会计机构负责人:陈永刚7、合并所有者权益变动表编制单位:方大集团股份有限公司
                                                                                                                  单位:元
                                                                      本期金额
                                                    归属于母公司所有者权益
             项目                                                                                    少数股东 所有者权
                             实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                           其他    权益       益合计
                                          积       股     备     积       险准备    利润
                             股本)
                             756,909 79,191,0                   46,389,            278,149,          55,432,44 1,216,072,一、上年年末余额
                              ,905.00     52.01                 142.21              631.63                6.89     177.74
       加:会计政策变更
           前期差错更正
           其他
                             756,909 79,191,0                   46,389,            278,149,          55,432,44 1,216,072,二、本年年初余额
                              ,905.00     52.01                 142.21              631.63                6.89     177.74
    三、本期增减变动金额(减少              35,700.0                                   18,062,6          -1,542,57 16,555,781
    以“-”号填列)                               0                                     61.09                9.90         .19
                                                                                   40,769,9          -1,542,57 39,227,378(一)净利润
                                                                                     58.24                9.90         .34
                                        35,700.0
    (二)其他综合收益                                                                                               35,700.00
                                               0
                                        35,700.0                                   40,769,9          -1,542,57 39,263,078上述(一)和(二)小计
                                               0                                     58.24                9.90         .34(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益
                                                                          方大集团股份有限公司 2014 年半年度报告全文的金额3.其他
                                                                                   -22,707,                      -22,707,29(四)利润分配
                                                                                    297.15                            7.151.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                                          -22,707,                      -22,707,29
    配                                                                                  297.15                            7.154.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                756,909 79,226,7                46,389,            296,212,          53,889,86 1,232,627,四、本期期末余额
                                ,905.00    52.01                 142.21             292.72                6.99      958.93
                                                                                                                   单位:元
                                                                       上年金额
                                                    归属于母公司所有者权益
             项目               实收资                                                               少数股东 所有者权
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                        其他    权益        益合计
                                           积      股     备      积      险准备    利润
                                股本)
                                756,909 80,299,8                30,494,            230,907,          59,708,53 1,158,320,一、上年年末余额
                                ,905.00    67.64                 542.94             879.99                1.11      726.68
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
           前期差错更正
           其他
                                756,909 80,299,8                30,494,            230,907,          59,708,53 1,158,320,二、本年年初余额
                                ,905.00    67.64                 542.94             879.99                1.11      726.68
                                                                         方大集团股份有限公司 2014 年半年度报告全文
    三、本期增减变动金额(减少             -1,108,8                15,894,         47,241,7        -4,276,08 57,751,451
    以“-”号填列)                         15.63                 599.27             51.64             4.22          .06
                                                                               85,676,8        -4,276,08 81,400,779(一)净利润
                                                                                  63.78             4.22          .56
                                       -1,108,8                                                            -1,108,815.(二)其他综合收益
                                         15.63                                                                     63
                                       -1,108,8                                85,676,8        -4,276,08 80,291,963上述(一)和(二)小计
                                         15.63                                    63.78             4.22          .93(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                               15,894,         -38,435,                    -22,540,51(四)利润分配
                                                               599.27            112.14                          2.87
                                                               15,894,         -15,894,1.提取盈余公积
                                                               599.27           599.272.提取一般风险准备
    3.对所有者(或股东)的分                                                      -22,540,                    -22,540,51
    配                                                                              512.87                           2.874.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                             756,909 79,191,0                  46,389,         278,149,        55,432,44 1,216,072,四、本期期末余额
                             ,905.00     52.01                 142.21           631.63              6.89       177.74
    法定代表人:熊建明                         主管会计工作负责人:林克槟                      会计机构负责人:陈永刚
                                                                       方大集团股份有限公司 2014 年半年度报告全文8、母公司所有者权益变动表编制单位:方大集团股份有限公司
                                                                                                             单位:元
                                                                    本期金额
              项目              实收资本                                             一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                              准备       润          益合计
                              756,909,90 38,690,396                     46,389,142           404,953,61 1,246,943,一、上年年末余额
                                     5.00         .63                          .21                    1.77     055.61
       加:会计政策变更
           前期差错更正
           其他
                              756,909,90 38,690,396                     46,389,142           404,953,61 1,246,943,二、本年年初余额
                                     5.00         .63                          .21                    1.77     055.61
    三、本期增减变动金额(减少                                                                    -26,254,23 -26,254,23
    以“-”号填列)                                                                                      7.88       7.88
                                                                                             -3,546,940. -3,546,940.(一)净利润
                                                                                                       73         73(二)其他综合收益
                                                                                             -3,546,940. -3,546,940.上述(一)和(二)小计
                                                                                                       73         73(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                              -22,707,29 -22,707,29(四)利润分配
                                                                                                      7.15       7.151.提取盈余公积2.提取一般风险准备
                                                                                              -22,707,29 -22,707,293.对所有者(或股东)的分配
                                                                                                      7.15       7.154.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损
                                                                       方大集团股份有限公司 2014 年半年度报告全文4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                               756,909,90 38,690,396                    46,389,142           378,699,37 1,220,688,四、本期期末余额
                                     5.00          .63                         .21                 3.89          817.73
                                                                                                               单位:元
                                                                    上年金额
              项目             实收资本                                              一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                             准备       润           益合计
                               756,909,90 39,799,212                    30,494,542           284,442,73 1,111,646,一、上年年末余额
                                     5.00          .26                         .94                    1.25       391.45
       加:会计政策变更
           前期差错更正
           其他
                               756,909,90 39,799,212                    30,494,542           284,442,73 1,111,646,二、本年年初余额
                                     5.00          .26                         .94                    1.25       391.45
    三、本期增减变动金额(减少以                -1,108,815.                 15,894,599           120,510,88 135,296,66
    “-”号填列)                                      63                         .27                    0.52         4.16
                                                                                             158,945,99 158,945,99(一)净利润
                                                                                                      2.66         2.66
                                            -1,108,815.                                                      -1,108,815.(二)其他综合收益
                                                    63                                                               63
                                            -1,108,815.                                      158,945,99 157,837,17上述(一)和(二)小计
                                                    63                                                2.66         7.03(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                        15,894,599            -38,435,11 -22,540,51(四)利润分配
                                                                               .27                    2.14         2.87
                                                                        15,894,599            -15,894,591.提取盈余公积
                                                                               .27                    9.272.提取一般风险准备
    3.对所有者(或股东)的分配                                                                   -22,540,51 -22,540,51
                                                                      方大集团股份有限公司 2014 年半年度报告全文
                                                                                                 2.87       2.874.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                            756,909,90 38,690,396                      46,389,142          404,953,61 1,246,943,四、本期期末余额
                                  5.00         .63                            .21                1.77    055.61
    法定代表人:熊建明                       主管会计工作负责人:林克槟                     会计机构负责人:陈永刚三、公司基本情况
    方大集团股份有限公司(以下简称“本公司”)是一家在广东省深圳市注册的股份有限公司,于1995年10月经深圳市人民政府办公厅以深府办函(1995)194号文批复,在原“深圳方大建材有限公司”的基础上,以募集设立方式改组设立,并更名为“深圳方大实业股份有限公司”。本公司企业法人营业执照注册号:440301501124785;现有注册资本为人民币756,909,905元;注册地址:深圳市高新区科技南十二路方大大厦;法定代表人:熊建明。
    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1995年11月及1996年4月在深圳证券交易所挂牌上市。1997年6月12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,于1997年11月12日在深圳市工商行政管理局办理了变更登记手续。1999年10月,本公司变更为现名。
    本公司建立了股东大会、董事会、监事会的法人治理结构,目前设总裁办公室、行政部、人力资源部、企业管理部、财务部、审计监察部、证券部、技术部、信息部等部门,拥有方大建科公司、方大自动化公司、方大新材料公司、沈阳方大公司、方大置业公司等子公司。
    本公司经营范围包括:生产经营新型建筑材料、复合材料、金属制品、金属结构、环保设备及器材、公共安全防范设备、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(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、相关技术咨询和培训、自有物业管理及租赁(深圳市高新区科技南十二路方大大厦、深圳市南山区龙珠四路2号方大城)、从事深圳市高新区科技南十二路方大大厦停车场机动车停放业务。
                                                         方大集团股份有限公司 2014 年半年度报告全文四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    本财务报表按照财政部2006年2月颁布的《企业会计准则—基本准则》和38项具体会计准则及其应用指南、解释及其他有关规定(统称“企业会计准则”)编制。此外,本公司还按照中国证监会《公开发行证券的公司信息披露编报规则第15号—财务报告的一般规定》(2010年修订)披露有关财务信息。
    本财务报表除个别终止经营子公司外以持续经营为基础列报,终止经营子公司(沈阳方大公司、方大铝业公司和方大意德公司)财务报表以非持续经营为基础列报
    本公司会计核算以权责发生制为基础。除某些金融工具和投资性房地产外,本财务报表均以历史成本为计量基础。资产如果发生减值,则按照相关规定计提相应的减值准备。2、遵循企业会计准则的声明
    本财务报表符合企业会计准则的要求,真实、完整地反映了本公司2014年06月30日的合并及公司财务状况以及2014年1-6月的合并及公司经营成果和合并及公司现金流量等有关信息。3、会计期间本公司会计期间采用公历年度,即每年自1月1日起至12月31日止。4、记账本位币本公司以人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并对于同一控制下的企业合并,合并方在合并中取得的被合并方的资产、负债,除因会计政策不同而进行的调整以外,按合并日被合并方的原账面价值计量。合并对价的账面价值与合并中取得的净资产账面价值的差额调整资本公积(股本溢价),资本公积(股本溢价)不足冲减的,调整留存收益。为进行企业合并发生的直接相关费用于发生时计入当期损益。(2)非同一控制下的企业合并对于非同一控制下的企业合并,合并成本为本公司在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。在购买日,本公司取得的被购买方的资产、负债及或有负债按公允价值确认。为进行企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,于发生时计入当期损益。作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。
                                                         方大集团股份有限公司 2014 年半年度报告全文本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉,按成本扣除累计减值准备进行后续计量;对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,经复核后计入当期损益。6、分步处置股权至丧失控制权相关的具体会计政策(1)“一揽子交易”的判断原则分步处置股权至丧失控制权的各项交易的条款、条件以及经济影响符合以下一种或多种情况,本公司将多次交易事项作为一揽子交易进行会计处理:①这些交易是同时或者在考虑了彼此影响的情况下订立的;②这些交易整体才能达成一项完整的商业结果;③一项交易的发生取决于其他至少一项交易的发生;④一项交易单独看是不经济的,但是和其他交易一并考虑时是经济的。(2)“一揽子交易”的会计处理方法
    分步处置股权至丧失控制权的各项交易,在个别财务报表中,相应结转每一次处置股权相对应的长期股权投资的账面价值,所得价款与处置长期股权投资账面价值之间的差额计入当期投资收益。
      在合并财务报表中,分步处置股权至丧失控制权时,剩余股权的计量以及有关处置股权损益的核算比照“丧失子公司控制权的处理”。在丧失控制权之前每一次处置价款与处置投资对应的享有该子公司净资产份额的差额,确认为其他综合收益,计入资本公积(其他资本公积)。在丧失控制权时一并转入丧失控制权当期的损益。(3)非“一揽子交易”的会计处理方法
    分步处置股权至丧失控制权的各项交易,在个别财务报表中,相应结转每一次处置股权相对应的长期股权投资的账面价值,所得价款与处置长期股权投资账面价值之间的差额计入当期投资收益。
      在合并财务报表中,分步处置股权至丧失控制权时,剩余股权的计量以及有关处置股权损益的核算比照“丧失子公司控制权的处理”。在丧失控制权之前每一次处置价款与处置投资对应的享有该子公司净资产份额的差额,作为权益性交易计入资本公积(股本溢价/资本溢价)。在丧失控制权时不得转入丧失控制权当期的损益。7、合并财务报表的编制方法(1)合并财务报表的编制方法
    本公司合并财务报表以本公司和子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由本公司编制。在编制合并财务报表时,本公司和子公司的会计政策和会计期间要求保持一致,公司间的重大交易和往来余额予以抵销。
                                                         方大集团股份有限公司 2014 年半年度报告全文
    子公司的股东权益中不属于本公司所拥有的部分作为少数股东权益在合并资产负债表中股东权益项下单独列示。子公司当期净损益中属于少数股东权益的份额,在合并利润表中净利润项目下以“少数股东损益”项目列示。少数股东分担的子公司的亏损超过了少数股东在该子公司期初所有者权益中所享有的份额,其余额仍冲减少数股东权益。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法8、现金及现金等价物的确定标准
    现金是指库存现金以及可以随时用于支付的存款。现金等价物,是指本公司持有的期限短、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。9、外币业务和外币报表折算(1)外币业务本公司发生外币业务,按交易发生日的即期汇率折算为记账本位币金额。(2)外币财务报表的折算
    资产负债表日,对外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益;对以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算;对以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,计入当期损益。10、金融工具金融工具是指形成一个企业的金融资产,并形成其他单位的金融负债或权益工具的合同。(1)金融工具的分类
    本公司的金融资产主要为应收款项,是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产,包括应收账款和其他应收款等。应收款项采用实际利率法,按摊余成本进行后续计量,在终止确认、发生减值或摊销时产生的利得或损失,计入当期损益。
    本公司的金融负债主要为其他金融负债。其他金融负债采用实际利率法,按摊余成本进行后续计量,终止确认或摊销产生的利得或损失计入当期损益。(2)金融工具的确认依据和计量方法本公司于成为金融工具合同的一方时确认一项金融资产或金融负债。金融资产满足下列条件之一的,终止确认:① 收取该金融资产现金流量的合同权利终止;
                                                           方大集团股份有限公司 2014 年半年度报告全文② 该金融资产已转移,且符合下述金融资产转移的终止确认条件。(3)金融资产转移的确认依据和计量方法
    金融资产转移,是指将金融资产让与或交付给该金融资产发行方以外的另一方(转入方)。
    本公司已将金融资产所有权上几乎所有的风险和报酬转移给转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,不终止确认该金融资产。
    本公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:放弃了对该金融资产控制的,终止确认该金融资产并确认产生的资产和负债;未放弃对该金融资产控制的,按照其继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。(4)金融负债终止确认条件金融负债的现时义务全部或部分已经解除的,终止确认该金融负债或其一部分。以常规方式买卖金融资产,按交易日进行会计确认和终止确认。(5)金融资产和金融负债公允价值的确定方法
    存在活跃市场的金融资产,本公司将活跃市场中的现行出价或现行要价用于确定其公允价值。
    金融工具不存在活跃市场的,本公司采用估值技术确定其公允价值。采用估值技术得出的结果,反映估值日在公平交易中可能采用的交易价格。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等。
    本公司选择市场参与者普遍认同,且被以往市场实际交易价格验证具有可靠性的估值技术确定金融工具的公允价值。采用估值技术确定金融工具的公允价值时,本公司尽可能使用市场参与者在金融工具定价时考虑的所有市场参数和相同金融工具当前市场的可观察到的交易价格来测试估值技术的有效性。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    除了以公允价值计量且其变动计入当期损益的金融资产外,本公司于资产负债表日对其他金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。表明金融资产发生减值的客观证据,是指金融资产初始确认后实际发生的、对该金融资产的预计未来现金流量有影响,且企业能够对该影响进行可靠计量的事项。以摊余成本计量的金融资产
    如果有客观证据表明该金融资产发生减值,则将该金融资产的账面价值减记至预计未来现金流量(不包括尚未发生的未来信用损失)现值,减记金额计入当期损益。预计未来现金流量现值,按照该金融资产原实际利率折现确定,并考虑相关担保物的价值。
    对单项金额重大的金融资产单独进行减值测试,如有客观证据表明其已发生减值,确认减值损失,计入当期损益。对单项金额不重大的金融资产,包括在具有类似信用风险特征的金融资产组合中进行减值测试。单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风
                                                                 方大集团股份有限公司 2014 年半年度报告全文险特征的金融资产组合中再进行减值测试。已单项确认减值损失的金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。
    本公司对以摊余成本计量的金融资产确认减值损失后,如有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。但是,该转回后的账面价值不超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。以成本计量的金融资产
    在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,将该金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失,计入当期损益。发生的减值损失一经确认,不得转回。各类可供出售金融资产减值的各项认定标准可供出售金融资产
    如果有客观证据表明该金融资产发生减值,原直接计入资本公积的因公允价值下降形成的累计损失,予以转出,计入当期损益。该转出的累计损失,为可供出售金融资产的初始取得成本扣除已收回本金和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。
    对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。可供出售权益工具投资发生的减值损失,不通过损益转回。各类可供出售金融资产减值的各项认定标准(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据11、应收款项坏账准备的确认标准和计提方法应收款项包括应收账款、其他应收款、预付账款。(1)单项金额重大的应收款项坏账准备
                                                       单项金额在人民币 800 万元以上(含 800 万元)的工程类
                                                       应收款和单项金额在人民币 200 万元以上(含 200 万元)单项金额重大的判断依据或金额标准
                                                       的产品类应收账款、单项金额在人民币 100 万元以上(含
                                                       100 万元)的其他应收款为单项金额重大的应收款项。
                                                       对于单项金额重大的应收款项单独进行减值测试,有客观
    单项金额重大并单项计提坏账准备的计提方法               证据表明发生了减值,根据其未来现金流量现值低于其账
                                                       面价值的差额计提坏账准备。(2)按组合计提坏账准备的应收款项
          组合名称            按组合计提坏账准备的计                    确定组合的依据
                                                                       方大集团股份有限公司 2014 年半年度报告全文
                                         提方法
    账龄组合                     账龄分析法                    账龄状态
    合并范围内应收款项           其他方法                      合并范围内应收帐款采用单独测试法组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                       应收账款计提比例                        其他应收款计提比例
    1 年以内(含 1 年)                                          3.00%                                        3.00%
    1-2 年                                                     10.00%                                       10.00%
    2-3 年                                                     30.00%                                       30.00%
    3 年以上                                                    50.00%                                       50.00%
    3-4 年                                                     50.00%                                       50.00%
    4-5 年                                                     50.00%                                       50.00%
    5 年以上                                                    50.00%                                       50.00%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由                  账龄长、客户信用状况恶化的应收款项
    坏账准备的计提方法                      根据其未来现金流量现值低于其账面价值的差额计提坏账准备12、存货(1)存货的分类本公司存货分为原材料、委托加工物资、低值易耗品、在产品、自制半成品、库存商品、开发产品和建造合同形成的资产等。(2)发出存货的计价方法计价方法:加权平均法本公司存货取得时按实际成本计价。原材料、在产品、库存商品等发出时采用加权平均法计价。建造合同形成的资产按实际成本计量,包括从合同签订开始至合同完成止所发生的、与执行合同有关的直接费用和间接费用。在建合同累计已发生的成本和累计已确认的毛利(亏损)与已结算的价款在资产负债表中以抵销后的净额列示。在建合同累计已发生的成本和累计已确认的毛利(亏损)之和超过已结算价款的部分作为存货列示;在建合同已结算的价款超过累计已发生的成本与累计已确认的毛利(亏损)之和的部分作为预收款项列示。
                                                         方大集团股份有限公司 2014 年半年度报告全文为订立合同而发生的差旅费、投标费等,能够单独区分和可靠计量且合同很可能订立的,在取得合同时计入合同成本;未满足上述条件的,则计入当期损益。开发产品的实际成本包括土地出让金、基础配套设施支出、建筑安装工程支出、开发项目完工之前所发生的借款费用及开发过程中的其他相关费用。开发产品发出时,采用个别计价法确定其实际成本。(3)存货可变现净值的确定依据及存货跌价准备的计提方法资产负债表日,存货按照成本与可变现净值孰低计量,存货成本高于其可变现净值的,计提存货跌价准备。年末,在对存货进行全面盘点的基础上,对于存货因被淘汰、全部或部分陈旧过时或销售价格低于成本等原因导致成本高于可变现净值的部分,以及承揽工程预计存在的亏损部分,提取存货跌价准备。本公司通常按照单个或类别存货项目计提存货跌价准备。其中:对于库存商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;对于需要经过加工的材料存货,在正常生产经营过程中,以所生产的库存商品的估计售价减去至完工时估计将要发生的成本、估计销售费用和相关税费后的金额,确定其可变现净值;对于资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值。与具有类似目的或最终用途并在同一地区生产和销售的产品系列相关,且难以将其与该产品系列的其他项目区别开来进行估价的存货,合并计提;对于数量繁多、单价较低的存货,按存货类别计提。资产负债表日,以前减记存货价值的影响因素已经消失的,存货跌价准备在原已计提的金额内转回。(4)存货的盘存制度盘存制度:永续盘存制(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法13、长期股权投资(1)投资成本的确定本公司长期股权投资在取得时按投资成本计量。投资成本一般为取得该项投资而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值,并包括直接相关费用。但同一控制下的企业合并形成的长期股权投资,其投资成本为合并日取得的被合并方所有者权益的账面价值份额。(2)后续计量及损益确认本公司能够对被投资单位实施控制的长期股权投资采用成本法核算;对被投资单位具有重大影响的长期股权投资,采用权益法核算。采用成本法核算的长期股权投资,除取得投资时实际支付的价款或对价中包含
                                                        方大集团股份有限公司 2014 年半年度报告全文的已宣告但尚未发放的现金股利或利润外,被投资单位宣告分派的现金股利或利润,确认为投资收益计入当期损益。本公司长期股权投资采用权益法核算时,对长期股权投资的投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的投资成本;对长期股权投资的投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,对长期股权投资的账面价值进行调整,差额计入投资当期的损益。采用权益法核算时,当期投资损益为应享有或应分担的被投资单位当年实现的净损益的份额。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,并按照本公司的会计政策及会计期间,对被投资单位的净利润进行调整后确认。本公司与联营企业之间发生的未实现内部交易损益按照持股比例计算归属于本公司的部分,在抵销基础上确认投资损益。(3)确定对被投资单位具有共同控制、重大影响的依据重大影响是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。当本公司直接或通过子公司间接拥有被投资单位 20%(含 20%)以上但低于 50%的表决权股份时,除非有明确证据表明该种情况下不能参与被投资单位的生产经营决策,不形成重大影响外,确定对被投资单位具有重大影响。(4)减值测试方法及减值准备计提方法本公司对子公司和联营企业的长期股权投资的资产减值,按以下方法确定:本公司于资产负债表日判断资产是否存在可能发生减值的迹象,存在减值迹象的,本公司将估计其可收回金额,进行减值测试。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。资产减值损失一经确认,在以后会计期间不再转回。14、投资性房地产投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产。本公司投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。对于投资性房地产所在地有活跃的房地产交易市场,而且本公司能够从房地产交易市场上取得同类或类似房地产的市场价格及其他相关信息,从而能够对投资性房地产的公允价值作出合理估计,本公司对该等投资性房地产采用公允价值模式进行后续计量,公允价值的变动计入当期损益。确定投资性房地产的公允价值时,参照活跃市场上同类或类似房地产的现行市场价格;无法取得同类或类似房地产的现行市场价格的,参照活跃市场上同类或类或类似房地产的最近交易价格,并考虑交易情况、交易日期、所在区域等因素,从而对投资性房地产的公允价值作出合理的估计;或基于预计未来获得的租金收益和有关现金流量的现值确定其公允价值。对于有证据表明某项投资性房地产的公允价值不能持续可靠取得的,在首次取得时,对该投资性房地产采用成本模式计量直至处置,并且假设无残值。投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的差额计入当期损益。本公司对采用成本模式进行后续计量的投资性房地产的资产减值,按以下方法确定:本公司于资产负债表日判断资产是否存在可能发生减值的迹象,存在减值迹象的,本公司将估计其可收回金额,进行减值测试。
                                                         方大集团股份有限公司 2014 年半年度报告全文可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。资产减值损失一经确认,在以后会计期间不再转回。15、固定资产(1)固定资产确认条件本公司固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。与该固定资产有关的经济利益很可能流入企业,并且该固定资产的成本能够可靠地计量时,固定资产才能予以确认。本公司固定资产按照取得时的实际成本进行初始计量。(2)融资租入固定资产的认定依据、计价方法(3)各类固定资产的折旧方法本公司采用年限平均法计提折旧。固定资产自达到预定可使用状态时开始计提折旧,终止确认时或划分为持有待售非流动资产时停止计提折旧。在不考虑减值准备的情况下,按固定资产类别、预计使用寿命和预计残值,本公司确定各类固定资产的年折旧率如下:
           类别               折旧年限(年)        残值率                    年折旧率
    房屋及建筑物            35-45                                10.00% 2-2.57
    机器设备                10                                   10.00% 9
    电子设备                5                                    10.00% 18
    运输设备                5                                    10.00% 18(4)固定资产的减值测试方法、减值准备计提方法本公司对固定资产的资产减值,按以下方法确定:本公司于资产负债表日判断资产是否存在可能发生减值的迹象,存在减值迹象的,本公司将估计其可收回金额,进行减值测试。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。资产减值损失一经确认,在以后会计期间不再转回。每年年度终了,本公司对固定资产的使用寿命、预计净残值和折旧方法进行复核。使用寿命预计数与原先估计数有差异的,调整固定资产使用寿命;预计净残值预计数与原先估计数有差异的,调整预计净残值。
                                                         方大集团股份有限公司 2014 年半年度报告全文(5)其他说明本公司对固定资产进行定期检查发生的大修理费用,有确凿证据表明符合固定资产确认条件的部分,计入固定资产成本,不符合固定资产确认条件的计入当期损益。固定资产在定期大修理间隔期间,照提折旧。16、在建工程(1)在建工程的类别本公司在建工程成本按实际工程支出确定,包括在建期间发生的各项必要工程支出、工程达到预定可使用状态前的应予资本化的借款费用以及其他相关费用等。(2)在建工程结转为固定资产的标准和时点在建工程在达到预定可使用状态时转入固定资产。(3)在建工程的减值测试方法、减值准备计提方法本公司对在建工程的资产减值,按以下方法确定:本公司于资产负债表日判断资产是否存在可能发生减值的迹象,存在减值迹象的,本公司将估计其可收回金额,进行减值测试。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。资产减值损失一经确认,在以后会计期间不再转回。17、借款费用(1)借款费用资本化的确认原则本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。借款费用同时满足下列条件的,开始资本化:① 资产支出已经发生,资产支出包括为购建符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;② 借款费用已经发生;③ 为使资产达到预定可使用或者可销售状态所必要的购建活动已经开始。(2)借款费用资本化期间本公司购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。在符合资本化条件的资产达到预定可使用或者可销售状态之后所发生的借款费用,在发生时根据其发生额确
                                                           方大集团股份有限公司 2014 年半年度报告全文认为费用,计入当期损益。(3)暂停资本化期间符合资本化条件的资产在购建过程中发生非正常中断、且中断时间连续超过3个月的,暂停借款费用的资本化;正常中断期间的借款费用继续资本化。(4)借款费用资本化金额的计算方法18、生物资产19、油气资产20、无形资产(1)无形资产的计价方法本公司无形资产包括土地使用权、专利权、专有技术及软件等。无形资产按照成本进行初始计量,并于取得无形资产时分析判断其使用寿命。使用寿命为有限的,自无形资产可供使用时起,采用能反映与该资产有关的经济利益的预期实现方式的摊销方法,在预计使用年限内摊销;无法可靠确定预期实现方式的,采用直线法摊销;使用寿命不确定的无形资产,不作摊销。(2)使用寿命有限的无形资产的使用寿命估计情况本公司于每年年度终了,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核,与以前估计不同的,调整原先估计数,并按会计估计变更处理。资产负债表日预计某项无形资产已经不能给企业带来未来经济利益的,将该项无形资产的账面价值全部转入当期损益。
             项目             预计使用寿命                           依据
    土地使用权            受益年限
    专利权                10 年
    专有技术              10 年
    软件                  5、10 年
    其他无形资产          10 年或受益年限(3)使用寿命不确定的无形资产的判断依据(4)无形资产减值准备的计提本公司对无形资产的资产减值,按以下方法确定:本公司于资产负债表日判断资产是否存在可能发生减值的迹象,存在减值迹象的,本公司将估计其可收回
                                                         方大集团股份有限公司 2014 年半年度报告全文金额,进行减值测试。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。资产减值损失一经确认,在以后会计期间不再转回。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准本公司将内部研究开发项目的支出,区分为研究阶段支出和开发阶段支出。研究阶段的支出,于发生时计入当期损益。开发阶段的支出,同时满足下列条件的,才能予以资本化,即:完成该无形资产以使其能够使用或出售在技术上具有可行性;具有完成该无形资产并使用或出售的意图;无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能够证明其有用性;有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;归属于该无形资产开发阶段的支出能够可靠地计量。不满足上述条件的开发支出计入当期损益。本公司研究开发项目在满足上述条件,通过技术可行性及经济可行性研究,形成项目立项后,进入开发阶段。已资本化的开发阶段的支出在资产负债表上列示为开发支出,自该项目达到预定可使用状态之日转为无形资产。(6)内部研究开发项目支出的核算21、长期待摊费用本公司发生的长期待摊费用按实际成本计价,并按预计受益期限平均摊销。对不能使以后会计期间受益的长期待摊费用项目,其摊余价值全部计入当期损益。22、附回购条件的资产转让23、预计负债(1)预计负债的确认标准如果与或有事项相关的义务同时符合以下条件,本公司将其确认为预计负债:(1)该义务是本公司承担的现时义务;(2)该义务的履行很可能导致经济利益流出本公司;(3)该义务的金额能够可靠地计量。
                                                        方大集团股份有限公司 2014 年半年度报告全文(2)预计负债的计量方法
    预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,并综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。本公司于资产负债表日对预计负债的账面价值进行复核,并对账面价值进行调整以反映当前最佳估计数。24、股份支付及权益工具(1)股份支付的种类(2)权益工具公允价值的确定方法(3)确认可行权权益工具最佳估计的依据(4)实施、修改、终止股份支付计划的相关会计处理25、回购本公司股份26、收入(1)销售商品收入确认时间的具体判断标准在已将商品所有权上的主要风险和报酬转移给购货方,既没有保留通常与所有权相联系的继续管理权,也没有对已售商品实施有效控制,收入的金额能够可靠地计量,相关的经济利益很可能流入企业,相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入的实现。本公司内销产品收入于发出商品且收到销售货款或取得收款凭证的权利时确认;外销产品收入于商品报关出口离岸后确认。(2)确认让渡资产使用权收入的依据与资产使用权让渡相关的经济利益能够流入及收入的金额能够可靠地计量时,本公司确认收入。(3)确认提供劳务收入的依据对在提供劳务交易的结果能够可靠估计的情况下,本公司于资产负债表日按完工百分比法确认收入。劳务交易的完工进度按已经发生的劳务成本占估计总成本的比例确定。提供劳务交易的结果能够可靠估计是指同时满足:A、收入的金额能够可靠地计量;B、相关的经济利益很可能流入企业;C、交易的完工程度能够可靠地确定;D、交易中已发生和将发生的成本能够可靠地计量。如果提供劳务交易的结果不能够可靠估计,则按已经发生并预计能够得到补偿的劳务成本金额确认提供的劳务收入,并将已发生的劳务成本作为当期费用。已经发生的劳务成本如预计不能得到补偿的,则不确认收入。
                                                         方大集团股份有限公司 2014 年半年度报告全文(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法于资产负债表日,建造合同的结果能够可靠地估计的,本公司根据完工百分比法确认合同收入和费用。如果建造合同的结果不能可靠地估计,则区别情况处理:如合同成本能够收回的,则合同收入根据能够收回的实际合同成本加以确认,合同成本在其发生的当期作为费用;如合同成本不可能收回的,则在发生时作为费用,不确认收入。合同预计总成本超过合同总收入的,本公司将预计损失确认为当期费用。合同完工进度按累计实际发生的合同成本占合同预计总成本的比例确定。建造合同的结果能够可靠估计是指同时满足:A、合同总收入能够可靠地计量;B、与合同相关的经济利益很可能流入企业;C、实际发生的合同成本能够清楚地区分和可靠地计量;D、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。27、政府补助(1)类型本公司将政府补助分为与资产相关的政府补助和与收益相关的政府补助。(2)会计政策政府补助在满足政府补助所附条件并能够收到时确认。对于货币性资产的政府补助,按照收到或应收的金额计量。其中,对期末有确凿证据表明能够符合财政扶持政策规定的相关条件且预计能够收到财政扶持资金时,按应收金额计量;否则,按照实际收到的金额计量。与资产相关的政府补助,是指本公司取得的、用于购建或以其他方式形成长期资产的政府补助;除此之外,作为与收益相关的政府补助。对于政府文件未明确规定补助对象的,能够形成长期资产的,与资产价值相对应的政府补助部分作为与资产相关的政府补助,其余部分作为与收益相关的政府补助;难以区分的,将政府补助整体作为与收益相关的政府补助。与资产相关的政府补助,确认为递延收益,并在相关资产使用期限内平均分配,计入当期损益。与收益相关的政府补助,如果用于补偿已发生的相关费用或损失,则计入当期损益;如果用于补偿以后期间的相关费用或损失,则计入递延收益,于费用确认期间计入当期损益。按照名义金额计量的政府补助,直接计入当期损益。已确认的政府补助需要返还时,存在相关递延收益余额的,冲减相关递延收益账面余额,超出部分计入当期损益;不存在相关递延收益的,直接计入当期损益。
                                                         方大集团股份有限公司 2014 年半年度报告全文28、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据对于可抵扣暂时性差异、能够结转以后年度的可抵扣亏损和税款抵减,本公司以很可能取得用来抵扣可抵扣暂时性差异、可抵扣亏损和税款抵减的未来应纳税所得额为限,确认由此产生的递延所得税资产,除非该可抵扣暂时性差异是在以下交易中产生的:(1)该交易不是企业合并,并且交易发生时既不影响会计利润也不影响应纳税所得额;(2)对于与子公司及联营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产:暂时性差异在可预见的未来很可能转回,且未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。(2)确认递延所得税负债的依据各项应纳税暂时性差异均确认相关的递延所得税负债,除非该应纳税暂时性差异是在以下交易中产生的:(1)商誉的初始确认,或者具有以下特征的交易中产生的资产或负债的初始确认:该交易不是企业合并,并且交易发生时既不影响会计利润也不影响应纳税所得额;(2)对于与子公司及联营企业投资相关的应纳税暂时性差异,该暂时性差异转回的时间能够控制并且该暂时性差异在可预见的未来很可能不会转回。29、经营租赁、融资租赁(1)经营租赁会计处理本公司作为出租人经营租赁中的租金,本公司在租赁期内各个期间按照直线法确认当期损益。发生的初始直接费用,计入当期损益。本公司作为承租人经营租赁中的租金,本公司在租赁期内各个期间按照直线法计入相关资产成本或当期损益;发生的初始直接费用,计入当期损益。(2)融资租赁会计处理本公司作为出租人融资租赁中,在租赁开始日本公司按最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。未实现融资收益在租赁期内各个期间采用实际利率法计算确认当期的融资收入。本公司作为承租人融资租赁中,在租赁开始日本公司将租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。初始直接费用计入租入资产价值。未确认融资费用在租赁期内各个期间采用实际利率法计算确认当期的融资费用。本公司采用与自有固定资产相一致的折旧政策计提租赁资产折旧。
                                                         方大集团股份有限公司 2014 年半年度报告全文(3)售后租回的会计处理30、持有待售资产(1)持有待售资产确认标准(2)持有待售资产的会计处理方法31、资产证券化业务32、套期会计
    套期保值(以下简称套期),是指本公司为规避商品价格风险,指定一项或一项以上套期工具,使套期工具的现金流量变动预期抵销被套期项目全部或部分现金流量变动。本公司的套期工具为铝期货合同,被套期项目为预期原料-铝的采购交易。套期只有满足下列全部条件时,本公司才认定其为高度有效:
    1、在套期开始及以后期间,该套期预期会高度有效地抵销套期指定期间被套期风险引起的现金流量变动。
    2、该套期的实际抵销结果在80%至125%的范围内。套期工具利得或损失中属于有效套期的部分,直接确认为所有者权益,并单列项目反映。该有效套期部分的金额,按照套期工具自套期开始的累计利得或损失与被套期项目自套期开始的预计未来现金流量现值的累计变动额的绝对额孰低确定。当预期交易使公司随后确认一项金融资产或一项金融负债的,原直接确认为所有者权益的相关利得或损失,在该金融资产或金融负债影响公司损益的相同期间转出,计入当期损益。对于公司预期原直接在所有者权益中确认的净损失全部或部分在未来会计期间不能弥补时,应当将不能弥补的部分转出,计入当期损益。上述套期会计在套期工具到期或出售、终止、行使不符合套期会计条件时终止。33、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计没有发生变更(1)本报告期主要会计政策没有发生变更(2)本报告期主要会计估计没有发生变更34、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否本报告期没有发现前期会计差错。(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否
                                                             方大集团股份有限公司 2014 年半年度报告全文(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否35、其他主要会计政策、会计估计和财务报表编制方法五、税项1、公司主要税种和税率
                 税种                             计税依据                          税率
    增值税                             应税收入                         6%、13%、17%
    营业税                             应税收入                         3%、5%
    城市维护建设税                     应纳流转税额                     1%、5%、7%
    企业所得税                         应纳税所得额                     25%,15%,0各分公司、分厂执行的所得税税率2、税收优惠及批文(1)2012年9月12日,子公司方大建科公司取得深圳市科技创新委员会、深圳市财政委员会、深圳市国家税务局、深圳市地方税务局联合颁发的《高新技术企业证书》,自获得高新技术企业认定资格后三年内(2012年至2014年),所得税按15%征收。(2)2012年9月12日,子公司方大自动化公司取得深圳市科技创新委员会、深圳市财政委员会、深圳市国家税务局、深圳市地方税务局联合颁发的《高新技术企业证书》,自获得高新技术企业认定资格后三年内(2012年至2014年),所得税按15%征收。(3)2012年11月7日,子公司方大新材料公司取得江西省科学技术厅、江西省财政厅、江西省国家税务局、江西省地方税务局联合颁发的《高新技术企业证书》,自获得高新技术企业认定资格后三年内(2012年至2014年),所得税按15%征收。(4)2013年12月25日,经深圳市南山区国家税务局以“深国税南减免备案【2013】739号”文批准,子公司科迅达公司属于软件及集成电路设计企业,从开始获利年度起,两年免征企业所得税,三年减半征收企业所得税。2013年科迅达公司开始获利,进入免征期。
                                                                       方大集团股份有限公司 2014 年半年度报告全文3、其他说明六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                        单位: 元
    子公司     子公   注册   业务性   注册    经营范围     期末    实质   持股    表决权   是否   少数   少数股   从母公司所有者
    全称      司类    地      质     资本                 实际    上构   比例    比例     合并   股东   东权益   权益冲减子公司
            型                                         投资    成对                    报表   权益   中用于   少数股东分担的
                                                        额     子公                                  冲减少   本期亏损超过少
                                                               司净                                  数股东   数股东在该子公
                                                               投资                                  损益的   司年初所有者权
                                                               的其                                  金额     益中所享有份额
                                                               他项                                             后的余额
                                                               目余
                                                               额
    深圳市     全资   深圳   建筑幕   310,0   各类建筑     310,0          100.0   100.00   是
    方大建     子公          墙设     00,00   幕墙的设     00,00            0%        %
    科集团     司            计、制   0.00    计、制作      0.00
    有限公                   作和安           和安装
    司                       装
    深圳市     全资   深圳   装配、   105,0   轨道交通     183,7          100.0   100.00   是
    方大自     子公          加工地   00,00   屏蔽门系     77,27            0%        %
    动化系     司            铁屏蔽   0.00    统设备的      1.73
    统有限                   门               设计、技
    公司                                      术开发、
                                          安装、销
                                          售;装配、
                                          加工地铁
                                          屏蔽门。
    深圳方     全资   深圳   生产经   USD     研制、设     3,200          100.0   100.00   是
    大意德     子公          营新型   3,200   计、生产     ,000.            0%        %
    新材料     司            复合材   ,000.   经营新型       00
    有限公                   料       00      复合材料司
    方大新     全资   南昌   生产销   USD     生产销售     12,00          100.0   100.00   是
    材料(江   子公          售新型   12,00   新型材       0,000            0%        %
    西)有限   司            材料、   0,000   料、复合       .00
    公司                     复合材   .00     材料、建
                         料、建           造幕墙、
                                                              方大集团股份有限公司 2014 年半年度报告全文
                       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
    江西方   全资   南昌   设计、   20,00   各类幕墙     20,00   100.0   100.00   是
    大新型   子公          生产、   0,000   铝型材、     0,000     0%        %
    铝业有   司            销售及   .00     门窗及型       .00
    限公司                 安装各           材系列的
                       类幕墙           设计、生
                       铝型             产、销售
                       材、门           及安装
                       窗
    俊佳集   全资   香港   投资     HKD     投资         10,00   100.0   100.00   是
    团有限   子公                   10,00                 0.00     0%        %
    公司     司                     0.00
    沈阳方   控股   沈阳   半导体   200,0   半导体材     108,8   64.58    64.58   是   53,88    -1,542,
    大半导   子公          材料和   00,00   料和芯片     52,07      %        %         9,866.   579.90
    体照明   司            芯片制   0.00    制造,光      3.85                            99
    有限公                 造,光           源封装,
    司                     源封             半导体照
                       装;及           明产品研
                       半导体           发、制造、
                       照明工           技术咨询
                       程研             服务、销
                       发、设           售及半导
                       计、生           体照明工
                       产、工           程研发、
                       程安             设计、生
                       装、施           产、工程
                       工和销           安装、施
                       售;             工和销
                                        售;
    深圳市   全资   深圳   计算机   1,000   计算机软     1,000   100.0   100.00   是
    科讯达   子公          软件开   ,000.   硬件技术     ,000.     0%        %
    软件有   司            发、系   00      开发、销       00
    限公司                 统集             售;计算
                       成、技           机软件开
                       术咨             发、系统
                       询。             集成、技
                                        术咨询。
                                                                              方大集团股份有限公司 2014 年半年度报告全文
    深圳市     全资   深圳   从事房       50,00   在合法取   50,00               100.0        100.00   是
    方大置     子公          地产开       0,000   得使用权   0,000                 0%             %
    业发展     司            发经         .00     的土地上     .00
    有限公                   营;物               从事房地
    司                       业管理               产开发经
                                              营;物业
                                              管理通过设立或投资等方式取得的子公司的其他说明2、合并范围发生变更的说明合并报表范围发生变更说明□ 适用 √ 不适用七、合并财务报表主要项目注释1、货币资金
                                                                                                                   单位: 元
                                               期末数                                               期初数
           项目
                           外币金额           折算率     人民币金额            外币金额            折算率    人民币金额
    现金:                            --              --              15,392.46           --                 --         33,975.32
    人民币                           --              --              15,280.78           --                 --         29,296.71
    港币                                  142.04 0.78623               111.68             5,950.69 0.78623              4,678.61
    银行存款:                       --              --      258,658,623.21              --                 --    297,145,634.33
    人民币                           --              --      208,370,365.42              --                 --    296,625,709.31
    美元                        8,120,413.19 6.0969           49,509,347.19              10,734.32 6.0969              65,446.08
    新加坡币                        162,798.75 4.7845            778,910.60              94,989.85 4.7845            454,478.94
    其他货币资金:                   --              --       48,755,607.53              --                 --     36,697,312.32
    人民币                           --              --       48,755,607.53              --                 --     36,697,312.32美元
    合计                             --              --      307,429,623.20              --                 --    333,876,921.97如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明1. 银行存款期末余额中,因涉及法律诉讼,法院依原告申请而冻结子公司方大建科公司的银行存款1,200
    万元,案件具体情况详见附注七之1说明。
    其他货币资金期末账面余额48,755,607.53元,主要为银行承兑汇票及保函保证金存款,其中:银行承
    兑汇票及保函保证金存款 48,639,666.59元,本公司在编制现金流量表时将银行承兑汇票及保函保证金
    存款连同上述冻结存款不作为现金及现金等价物。
                                                                               方大集团股份有限公司 2014 年半年度报告全文2、应收票据(1)应收票据的分类
                                                                                                                          单位: 元
                    种类                                           期末数                                 期初数
    银行承兑汇票                                                                4,121,078.00                           21,898,770.43
    商业承兑汇票                                                                6,608,774.00
    合计                                                                       10,729,852.00                           21,898,770.43(2)期末已质押的应收票据情况
                                                                                                                          单位: 元
         出票单位             出票日期                     到期日                     金额                         备注(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况本公司无因出票人无力履约而将票据转为应收账款的票据公司已经背书给其他方但尚未到期的票据
                                                                                                                          单位: 元
         出票单位             出票日期                     到期日                     金额                         备注
    玉峰集团有限公司       2014 年 03 月 12 日         2014 年 09 月 12 日                     1,500,000.00中电投远达环保工程有
                       2014 年 05 月 27 日         2014 年 11 月 27 日                     1,348,800.00限公司
    玉峰集团有限公司       2014 年 03 月 14 日         2014 年 09 月 14 日                     1,000,000.00
    玉峰集团有限公司       2014 年 03 月 14 日         2014 年 09 月 14 日                     1,000,000.00
    玉峰集团有限公司       2014 年 03 月 14 日         2014 年 09 月 14 日                     1,000,000.00
    合计                              --                          --                           5,848,800.00             --3、应收利息(1)应收利息
                                                                                                                          单位: 元
           项目               期初数                    本期增加                  本期减少                    期末数
    应收利息                               36,387.50               30,062.50                   45,650.00                      20,800.00
    合计                                   36,387.50               30,062.50                   45,650.00                      20,800.00
                                                                                       方大集团股份有限公司 2014 年半年度报告全文4、应收账款(1)应收账款按种类披露
                                                                                                                                    单位: 元
                                                   期末数                                                       期初数
           种类                   账面余额                   坏账准备                      账面余额                       坏账准备
                                金额         比例           金额            比例         金额         比例              金额             比例按组合计提坏账准备的应收账款
    合并范围外应收款项       1,158,177,       98.18%      164,538,655.1        14.21%        1,059,9     98.00       161,204,960.8          15.21%
                                273.39                                  9                 35,942.           %                   2
                                                                                                75
    组合小计                 1,158,177,       98.18%      164,538,655.1        14.21%        1,059,9     98.00       161,204,960.8          15.21%
                                273.39                                  9                 35,942.           %                   2
                                                                                                75
    单项金额虽不重大但        21,520,47       1.82%       21,520,471.60         100.00       21,620,      2.00       21,570,471.60          99.77%
    单项计提坏账准备的               1.60                                             %      471.60            %应收账款
    合计                     1,179,697,         --        186,059,126.7          --          1,081,5      --         182,775,432.4           --
                                744.99                                  9                 56,414.                               2
                                                                                                35应收账款种类的说明单项金额重大的金额标准:单项金额在人民币800万元以上(含800万元)的工程类应收款和单项金额在人民币200万元以上(含200万元)的产品类应收账款。本公司期末无单项金额重大并单项计提坏账准备的应收账款。组合中,按账龄分析法计提坏账准备的应收账款
                                                                                                                                    单位: 元
                                             期末数                                                             期初数
        账龄                    账面余额                                                          账面余额
                                                              坏账准备                                                         坏账准备
                         金额                比例                                          金额                  比例1 年以内
    其中:                     --                 --                   --                        --                   --                --
    1 年以内               630,127,874.39        53.41%            18,917,677.59            549,013,214.34           51.80%         16,472,504.90
    1 年以内小计           630,127,874.39        53.41%            18,917,677.59            549,013,214.34           51.80%         16,472,504.90
    1至2年                 237,102,431.44        20.10%            23,710,243.12            209,253,623.01           19.74%         20,925,362.29
    2至3年                 117,813,746.62         9.99%            35,344,124.00            135,137,295.40           12.75%         40,541,188.60
    3 年以上               173,133,220.94        14.68%            86,566,610.49            166,531,810.00           15.71%         83,265,905.03
    合计                  1,158,177,273.39        --              164,538,655.19           1,059,935,942.75           --           161,204,960.82
                                                                     方大集团股份有限公司 2014 年半年度报告全文组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                             单位: 元
       应收账款内容        账面余额              坏账准备                计提比例                   计提理由
                                                                                           账龄 5 年以上,预计难
    应收货款                        4,478,919.79         4,478,919.79                100.00%
                                                                                           以收回
    应收货款                         634,619.39           634,619.39                 100.00% 涉诉,预计难以收回
                                                                                           账龄 5 年以上,预计难
    应收幕墙工程款                  3,160,003.20         3,160,003.20                100.00%
                                                                                           以收回
    应收幕墙工程款                   430,629.58           430,629.58                 100.00% 涉诉,预计难以收回
    其他                           12,816,299.64        12,816,299.64                100.00%
    合计                           21,520,471.60        21,520,471.60           --                         --(2)本报告期无转回或收回的应收账款情况期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                             单位: 元
       应收账款内容        账面余额              坏账金额                计提比例                     理由
                                                                                           账龄 5 年以上,预计难
    应收货款                        4,478,919.79         4,478,919.79                100.00%
                                                                                           以收回
    应收货款                          634,619.39          634,619.39                 100.00% 涉诉,预计难以收回
                                                                                           账龄 5 年以上,预计难
    应收幕墙工程款                  3,160,003.20         3,160,003.20                100.00%
                                                                                           以收回
    应收幕墙工程款                    430,629.58          430,629.58                 100.00% 涉诉,预计难以收回
    其他                           12,816,299.64        12,816,299.64                100.00%
           合计           21,520,471.60        21,520,471.60单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明:本公司将账龄长、客户信用状况恶化的金额不重大应收款项作为单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款。
                                                                             方大集团股份有限公司 2014 年半年度报告全文(3)本报告期无实际核销的应收账款(4)本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位(5)应收账款中金额前五名单位情况
                                                                                                                      单位: 元
         单位名称          与本公司关系                   金额                      年限                 占应收账款总额的比例
    第一名                 幕墙工程客户                        37,584,874.83 1 年以内                                          3.19%
    第二名                 幕墙工程客户                        29,410,011.31 1-2 年                                            2.49%
    第三名                 幕墙工程客户                        28,646,942.98 1-3 年                                            2.43%
    第四名                 幕墙工程客户                        27,499,096.15 1 年以内                                          2.33%
    第五名                 幕墙工程客户                        25,243,279.60 1-3 年                                            2.14%
    合计                             --                       148,384,204.87                 --                                12.58%(6)报告期末无应收关联方账款(7)本公司无终止确认的应收款项情况(8)本公司无以应收款项为标的进行证券化的情况5、其他应收款(1)其他应收款按种类披露
                                                                                                                      单位: 元
                                          期末数                                                     期初数
           种类              账面余额                坏账准备                   账面余额                        坏账准备
                          金额        比例         金额          比例        金额             比例            金额         比例单项金额重大并单项计
    提坏账准备的其他应收 1,220,316.84       1.46% 1,220,316.84 100.00% 1,220,316.84                1.47%      1,220,316.84 100.00%款按组合计提坏账准备的其他应收款
    其中:合并范围外应收 80,300,887.9              14,764,705.0               79,642,281.3
                                      96.18%                     18.39%                       96.15% 13,343,551.16         16.75%
    款                               7                         1                        3
                       80,300,887.9            14,764,705.0               79,642,281.3
    组合小计                              96.18%                     18.39%                       96.15% 13,343,551.16         16.75%
                                 7                         1                        3单项金额虽不重大但单
    项计提坏账准备的其他 1,971,822.77       2.36% 1,971,822.77 100.00% 1,971,822.77                2.38%      1,971,822.77 100.00%应收款
                                                                              方大集团股份有限公司 2014 年半年度报告全文
                    83,493,027.5                17,956,844.6              82,834,420.9
    合计                                  --                           --                         --         16,535,690.77        --
                              8                           2                         4其他应收款种类的说明单项金额重大的标准:单项金额在人民币 100 万元以上(含 100 万元)的其他应收款为单项金额重大的应收款项期末单项金额重大并单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                           单位: 元
    其他应收款内容         账面余额                     坏账金额                   计提比例                          理由
                                                                                                         账龄 5 年以上,预计难
    应收保证金                     1,220,316.84                1,220,316.84                       100.00%
                                                                                                         以收回
    合计                           1,220,316.84                1,220,316.84                  --                          --组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                           单位: 元
                                           期末数                                                  期初数
           账龄              账面余额                                               账面余额
                                                           坏账准备                                                坏账准备
                           金额                 比例                              金额             比例1 年以内其中:
    1 年以内                    36,735,780.21 44.00%               1,097,323.30     37,490,912.58 47.07%                 1,124,727.37
    1 年以内小计                36,735,780.21 44.00%               1,097,323.30     37,490,912.58 47.07%                 1,124,727.37
    1至2年                      12,980,583.13 15.55%               1,298,058.32     16,166,703.85 20.30%                 1,616,670.39
    2至3年                      14,581,647.76 17.46%               4,374,494.34     11,950,894.86 15.01%                 3,585,268.47
    3 年以上                    16,005,376.87 19.17%               7,994,829.06     14,033,770.04 17.62%                 7,016,884.93
    合计                        80,300,887.97        --        14,764,705.02        79,642,281.33       --              13,343,551.16组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                           单位: 元
    其他应收款内容         账面余额                     坏账准备                   计提比例                        计提理由
    预付工程款                         834,065.01                   834,065.01                    100.00% 账龄 5 年以上难以收回
    应收保证金                         550,000.00                   550,000.00                    100.00% 账龄 5 年以上难以收回
                                                                             方大集团股份有限公司 2014 年半年度报告全文
    预付货款                          100,000.00                  100,000.00                   100.00% 账龄 5 年以上难以收回
    其他                              487,757.76                  487,757.76                   100.00%
    合计                            1,971,822.77                 1,971,822.77           --                           --(2)本报告期无转回或收回的其他应收款情况期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                      单位: 元
    应收账款内容            账面余额                  坏账金额                   计提比例                     理由
    应收保证金                    1,220,316.84              1,220,316.84                     100.00%     账龄 5 年以上,预计
                                                                                                     难以收回
    预付工程款                     834,065.01                 834,065.01                     100.00%     账龄 5 年以上难以收
                                                                                                     回
    应收保证金                     550,000.00                 550,000.00                     100.00%     账龄 5 年以上难以收
                                                                                                     回
    预付货款                       100,000.00                 100,000.00                     100.00%     账龄 5 年以上难以收
                                                                                                     回
    其他                           487,757.76                 487,757.76                     100.00%
    合计                          3,192,139.61              3,192,139.61               --                           --单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明:本公司将账龄长、客户信用状况恶化的金额不重大应收款项作为单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款。(3)本报告期无实际核销的其他应收款(4)本报告期末无持有公司 5%(含 5%)以上表决权股份的其他应收款(5)金额较大的其他应收款的性质或内容
                                                                                                                      单位: 元
           单位名称                    金额                     款项的性质或内容            占其他应收款总额的比例
    海南绿城高地投资有限公司                       4,346,000.00 保证金                                                      5.21%
    沈阳中一实业有限公司                           4,365,161.24 抵债房款                                                    5.23%
    浙江嘉悦实业有限公司                           3,699,100.00 保证金                                                      4.43%
             合计                            12,410,261.24              --                                             14.87%(6)其他应收款金额前五名单位情况
                                                                                                                      单位: 元
                                                                                      方大集团股份有限公司 2014 年半年度报告全文
                                                                                                                  占其他应收款总额的比
         单位名称                  与本公司关系                  金额                        年限
                                                                                                                               例海南绿城高地投资有限
                            客户                                     4,346,000.00 1-2 年                                                   5.21%公司
    沈阳中一实业有限公司 客户                                            4,365,161.24 1 年以内                                                 5.23%
    浙江嘉悦实业有限公司 客户                                            3,699,100.00 2-3 年                                                   4.43%
    辛松                        幕墙工程承包人                                  575.00 2-3 年                                                  0.00%
    辛松                        幕墙工程承包人                           2,673,752.61 3 年以上                                                 3.20%
    王卫红                      幕墙工程承包人                            196,384.29 1 年以内                                                  0.24%
    王卫红                      幕墙工程承包人                            458,570.59 1-2 年                                                    0.55%
    王卫红                      幕墙工程承包人                           1,123,604.99 2-3 年                                                   1.35%
    王卫红                      幕墙工程承包人                            841,123.48 3 年以上                                                  1.01%
           合计                         --                       17,704,272.20                --                                          21.22%(7)报告期末无其他应收关联方的账款(8)无终止确认的其他应收款项情况(9)本公司无以其他应收款为标的进行证券化的情况(10)报告期末按应收金额确认的政府补助
                                                                                                                                     单位: 元
                                                                                                                      未能在预计时点收
                  政府补助项目
    单位名称                          期末余额      期末账龄 预计收取时间           预计收取金额     预计收取依据 到预计金额的原因
                      名称
                                                                                                                           (如有)
    深圳国税软件 增值税即征即                                    2014 年 08 月                         软件企业增值
                                    313,025.62 1 年以内                               313,025.62
    增值税即征局 退                                              31 日                                 税即征即退
    合计                   --           313,025.62        --             --               313,025.62          --                        --6、预付款项(1)预付款项按账龄列示
                                                                                                                                     单位: 元
                                             期末数                                                       期初数
       账龄
                                      金额                           比例                          金额                                  比例
    1 年以内                                         43,797,585.83        90.91%                                   24,086,301.50              81.30%
    1至2年                                            1,886,554.46            4.32%                                 2,582,202.92               9.27%
                                                                               方大集团股份有限公司 2014 年半年度报告全文
    2至3年                                      186,327.58          0.46%                                486,463.33            1.76%
    3 年以上                                   1,022,609.54         4.31%                              1,209,048.46            7.67%
    合计                                    46,893,077.41          --                                 28,364,016.21           --(2)预付款项金额前五名单位情况
                                                                                                                        单位: 元
         单位名称           与本公司关系                    金额                      时间                 未结算原因深圳市工勘岩土集团有
                       供应商                                 9,222,934.32 2014 年 6 月 5 日         预付工程款限公司
    佛山坚美铝业有限公司 供应商                                   3,139,847.19 2013 年 12 月 1 日        预付货款四川南玻节能玻璃有限
                       供应商                                 2,052,527.19 2014 年 3 月 1 日         预付货款公司
    河南永通铝业有限公司 供应商                                   2,495,086.38 2014 年 4 月 4 日         预付货款力同铝业(广东)有限公
                       供应商                                 1,956,078.22 2012 年 7 月 1 日         预付货款司
    合计                              --                         18,866,473.30               --                       --(3)本报告期无持有本公司 5%(含 5%)以上表决权股份的预付款项(4)预付款项的说明预付账款同比增加65%,主要系本公司子公司方大置业公司预付工程款所致。7、存货(1)存货分类
                                                                                                                        单位: 元
                                        期末数                                                   期初数
         项目
                       账面余额         跌价准备           账面价值           账面余额          跌价准备          账面价值
    原材料                  75,384,550.69   1,492,798.29       73,891,752.40      47,592,162.78     1,492,798.29      46,099,364.49
    在产品                   4,382,783.72                     698,107,091.26       5,992,333.49                        5,992,333.49
    库存商品                16,329,671.20   1,984,145.11       14,345,526.09      10,246,627.50     1,984,145.11       8,262,482.39建造合同形成的资
                       198,614,835.34   1,830,742.67           38,526.81     229,499,318.33     1,830,742.67    227,668,575.66产
    低值易耗品                  46,560.72                          46,560.72          51,278.67                             51,278.67
    委托加工物资              443,488.50                         443,488.50         873,790.05                             873,790.05
    开发成本               496,978,741.68                                        139,590,027.07                     139,590,027.07
                                                                                方大集团股份有限公司 2014 年半年度报告全文在途物资
    合计                      792,180,631.85    5,307,686.07   786,872,945.78   433,845,537.89      5,307,686.07     428,537,851.82(2)存货跌价准备
                                                                                                                      单位: 元
                                                                                 本期减少
        存货种类           期初账面余额          本期计提额                                                   期末账面余额
                                                                         转回                转销
    原材料                         1,492,798.29                                                                        1,492,798.29
    库存商品                        1,984,145.11                                                                       1,984,145.11
    建造合同形成的资产             1,830,742.67                                                                        1,830,742.67
    合     计                      5,307,686.07                                                                        5,307,686.07(3)存货跌价准备情况
                                                                本期转回存货跌价准备的原            本期转回金额占该项存货期
             项目                 计提存货跌价准备的依据
                                                                                因                        末余额的比例
    原材料                          可变现净值低于成本
    库存商品                        可变现净值低于成本
    建造合同形成的资产              预计建造合同亏损8、其他流动资产
                                                                                                                      单位: 元
                    项目                                      期末数                                    期初数
    国债逆回购                                                             80,642,000.00
    待抵扣的增值税进项                                                      9,166,955.68
                    合计                                               89,808,955.68其他流动资产说明国债逆回购符合本公司现金等价物的定义,编制合并现金流量表时按照作为现金等价物处理。9、对合营企业投资和联营企业投资
                                                                                                                      单位: 元
                                本企业在被投
    被投资单位名 本企业持股比                                                        期末净资产总 本期营业收入
                                资单位表决权 期末资产总额 期末负债总额                                            本期净利润
        称           例                                                                额              总额
                                     比例一、合营企业
                                                                            方大集团股份有限公司 2014 年半年度报告全文二、联营企业深圳市赣商联
    合投资股份有           20.40%         20.40% 50,330,423.32       1,562,001.85 48,768,421.47        4,166.00     -204,939.05限公司10、长期股权投资(1)长期股权投资明细情况
                                                                                                                    单位: 元
                                                                                   在被投资
                                                                                   单位持股
                                                               在被投资 在被投资
    被投资单                                                                           比例与表              本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股 单位表决                     减值准备
    位                                                                              决权比例              减值准备    红利
                                                                 比例    权比例
                                                                                   不一致的
                                                                                     说明深圳市赣
    商联合投             10,000,00 9,994,565 -41,807.5 9,952,757
           权益法                                               20.40%    20.40%
    资股份有                  0.00       .55         7       .98限公司
                     10,000,00 9,994,565 -41,807.5 9,952,757
    合计            --                                                --        --         --
                          0.00       .55         7       .98(2)无向投资企业转移资金的能力受到限制的情况11、投资性房地产(1)按成本计量的投资性房地产
                                                                                                                    单位: 元
         项目              期初账面余额               本期增加                   本期减少                期末账面余额
    一、账面原值合计                 26,150,933.45           17,666,669.66             14,743,910.08               29,073,693.03
    1.房屋、建筑物                   26,150,933.45           17,666,669.66             14,743,910.08               29,073,693.03二、累计折旧和累计
                                  5,680,620.94             828,617.22               3,287,749.22                3,221,488.94摊销合计
    1.房屋、建筑物                    5,680,620.94             828,617.22               3,287,749.22                3,221,488.94三、投资性房地产账
                                 20,470,312.51           16,838,052.44             11,456,160.86               25,852,204.09面净值合计
    1.房屋、建筑物                   20,470,312.51           16,838,052.44             11,456,160.86               25,852,204.09
    五、投资性房地产账               20,470,312.51           16,838,052.44             11,456,160.86               25,852,204.09
                                                                           方大集团股份有限公司 2014 年半年度报告全文面价值合计
    1.房屋、建筑物                 20,470,312.51          16,838,052.44             11,456,160.86                25,852,204.09
                                                                                                                 单位: 元
                                                                                              本期
    本期折旧和摊销额                                                                                               374,634.30
    投资性房地产本期减值准备计提额                                                                                        0.00(2)按公允价值计量的投资性房地产
                                                                                                                 单位: 元
             项目             期初公允价值                本期增加                        本期减少          期末公允价值
                                               购置    自用房地        公允价        处   转为自用房地
                                                       产或存货        值变动        置         产
                                                           转入         损益
    1.成本合计                   101,311,548.23                                                7,961,202.44     93,350,345.79
    (1)房屋、建筑物             101,311,548.23                                                7,961,202.44     93,350,345.79
    2.公允价值变动合计            73,467,208.39                                                3,201,600.13     70,265,608.26
    (1)房屋、建筑物              73,467,208.39                                                3,201,600.13     70,265,608.26
    3.投资性房地产账面价值合     174,778,756.62                                               11,162,802.57    163,615,954.05计
    (1)房屋、建筑物             174,778,756.62                                               11,162,802.57    163,615,954.0512、固定资产(1)固定资产情况
                                                                                                                 单位: 元
         项目               期初账面余额                  本期增加                        本期减少         期末账面余额
    一、账面原值合计:           685,695,819.65                          35,007,004.98         27,421,366.03    693,281,458.60
    其中:房屋及建筑物           393,946,389.09                          29,972,052.95         25,293,669.66    398,624,772.38
      机器设备               233,769,225.30                           1,102,240.95           194,800.00     234,676,666.25
      运输工具                17,163,113.28                            101,367.52            194,114.00      17,070,366.80
    电子及其他设备                40,817,091.98                           3,831,343.56          1,738,782.37     42,909,653.17
              --            期初账面余额       本期新增           本期计提                本期减少         本期期末余额
    二、累计折旧合计:           207,630,801.74    3,287,749.22          11,783,729.60          2,457,654.92    220,244,625.64
    其中:房屋及建筑物            26,604,093.45    3,287,749.22           5,091,814.20           994,401.07      33,989,255.80
      机器设备               150,791,998.23                           4,567,449.94           175,320.00     155,184,128.17
                                                                                 方大集团股份有限公司 2014 年半年度报告全文
      运输工具                   9,179,557.42                              785,200.11           100,614.60      9,864,142.93
    电子及其他设备                  21,055,152.64                          1,339,265.35           1,187,319.25     21,207,098.74
             --              期初账面余额                                   --                               本期期末余额
    三、固定资产账面净值合计      478,065,017.91                                --                                473,036,832.96
    其中:房屋及建筑物            367,342,295.64                                --                                364,635,516.58
      机器设备                  82,977,227.07                               --                                 79,492,538.08
      运输工具                   7,983,555.86                               --                                  7,206,223.87
    电子及其他设备                  19,761,939.34                               --                                 21,702,554.43
    四、减值准备合计                15,134,747.93                               --                                 14,275,847.73
    其中:房屋及建筑物               1,131,563.50                               --                                   272,663.30
      机器设备                  14,003,184.43                               --                                 14,003,184.43
    电子及其他设备                                                              --
    五、固定资产账面价值合计      462,930,269.98                                --                                458,760,985.23
    其中:房屋及建筑物            366,210,732.14                                --                                364,362,853.28
      机器设备                  68,974,042.64                               --                                 65,489,353.65
      运输工具                   7,983,555.86                               --                                  7,206,223.87
    电子及其他设备                  19,761,939.34                               --                                 21,702,554.43说明:本期折旧额 11,783,729.60 元;本期由在建工程转入固定资产原价为 1,932,263.77 元。(2)暂时闲置的固定资产情况
                                                                                                                   单位: 元
      项目               账面原值               累计折旧           减值准备               账面净值              备注
    房屋及建筑物               46,268,742.05          4,359,595.27         277,744.50          41,631,402.28
    机器设备                 105,591,939.34          65,176,273.05      12,648,794.93          27,826,427.92
    运输工具                     358,087.84               335,208.75                               22,879.09(3)无通过融资租赁租入的固定资产(4)无通过经营租赁租出的固定资产(5)期末无持有待售的固定资产(6)未办妥产权证书的固定资产情况
                  项目                                未办妥产权证书原因                     预计办结产权证书时间
    1、乌鲁木齐抵债房产                        正在办理
                                                                           方大集团股份有限公司 2014 年半年度报告全文
    2、方大建科公司大连抵债房产           正在办理
    3、沈阳方大公司外延车间厂房           进入清算
    4、沈阳方大公司宿舍、2#厂房工程       进入清算
    5、沈阳方大公司食堂、动力站工程       进入清算
    6、粤海办 C 栋 502                    由于历史原因,无法办理13、在建工程(1)在建工程情况
                                                                                                              单位: 元
                                             期末数                                         期初数
             项目
                              账面余额      减值准备      账面价值          账面余额       减值准备        账面价值
    成都新津基地建设                44,803.00                      44,803.00       26,715.00                      26,715.00
    办公楼装修                                                                   914,126.00                      914,126.00
    地面改造工程                   137,891.92                     137,891.92
    合计                           182,694.92                     182,694.92     940,841.00                      940,841.00(2)无重大在建工程项目变动情况(3)在建工程未提取减值准备(4)无重大在建工程的工程进度情况14、固定资产清理
                                                                                                              单位: 元
                项目                     期初账面价值              期末账面价值                转入清理的原因
    工具器具                                           3,761.50
    机器设备                                         144,421.47                    32,625.31 报废拟处理
    其他设备                                          26,285.39
    运输设备                                           2,829.75
    合计                                             177,298.11                    32,625.31              --15、无形资产(1)无形资产情况
                                                                                                              单位: 元
                                                                 方大集团股份有限公司 2014 年半年度报告全文
         项目              期初账面余额        本期增加               本期减少           期末账面余额
    一、账面原值合计              127,766,601.18      1,387,101.05                               129,153,702.23南昌高新大道方大科技园
                               11,064,548.41                                                  11,064,548.41土地使用权
    沈阳方大公司土地使用权         42,038,791.23                                                  42,038,791.23
    东莞土地使用权                 40,041,465.75                                                  40,041,465.75
    专有技术及专利权               28,195,043.67       960,767.82                                 29,155,811.49
    计算机软件                      6,426,752.12       426,333.23                                  6,853,085.35
    二、累计摊销合计               30,713,086.89      1,714,855.62                                32,427,942.51南昌高新大道方大科技园
                                1,898,812.70        116,297.62                                 2,015,110.32土地使用权
    沈阳方大公司土地使用权          5,108,021.70       420,417.90                                  5,528,439.60
    东莞土地使用权                  2,469,223.86       400,414.68                                  2,869,638.54
    专有技术及专利权               18,107,946.73       431,305.44                                 18,539,252.17
    计算机软件                      3,129,081.90       346,419.98                                  3,475,501.88
    三、无形资产账面净值合计       97,053,514.29       -327,754.57                                96,725,759.72南昌高新大道方大科技园
                                9,165,735.71       -116,297.62                                 9,049,438.09土地使用权
    沈阳方大公司土地使用权         36,930,769.53       -420,417.90                                36,510,351.63
    东莞土地使用权                 37,572,241.89       -400,414.68                                37,171,827.21
    专有技术及专利权               10,087,096.94       529,462.38                                 10,616,559.32
    计算机软件                      3,297,670.22         79,913.25                                 3,377,583.47
    四、减值准备合计                5,525,863.77                                                   5,525,863.77南昌高新大道方大科技园土地使用权沈阳方大公司土地使用权东莞土地使用权
    专有技术及专利权                5,525,863.77                                                   5,525,863.77计算机软件
    无形资产账面价值合计           91,527,650.52       -327,754.57                                91,199,895.95南昌高新大道方大科技园
                                9,165,735.71       -116,297.62                                 9,049,438.09土地使用权
    沈阳方大公司土地使用权         36,930,769.53       -420,417.90                                36,510,351.63
    东莞土地使用权                 37,572,241.89       -400,414.68                                37,171,827.21
    专有技术及专利权                4,561,233.17       529,462.38                                  5,090,695.55
                                                                            方大集团股份有限公司 2014 年半年度报告全文
    计算机软件                           3,297,670.22               79,913.25                                    3,377,583.47说明:本期摊销额 1,714,855.62 元。(2)公司开发项目支出16、商誉
                                                                                                                单位: 元被投资单位名称或形成商誉的
                                    期初余额         本期增加           本期减少           期末余额         期末减值准备
              事项
    深圳沃科公司                         8,197,817.29                                           8,197,817.29     8,197,817.29
    方大意德公司                          746,519.62                                              746,519.62       746,519.62
    合计                                 8,944,336.91                                           8,944,336.91     8,944,336.91说明商誉的减值测试方法和减值准备计提方法1. 本公司于2007年5月通过非同一控制下企业合并取得对深圳沃科公司的100%实际控制权,初始投资成
    本与被投资单位可辨认净资产公允价值份额的差额形成商誉8,197,817.29元。因深圳沃科公司的经营状
    况连年持续不佳,该次投资形成的商誉以前年度已全额计提减值准备2. 本公司于2007年8月收购方大意德公司少数股权,投资成本与被投资单位可辨认净资产公允价值份额的
    差额形成商誉746,519.62元。因方大意德公司的经营状况连年持续不佳,该次投资形成的商誉以前年度
    已全额计提减值准备。17、长期待摊费用
                                                                                                                单位: 元
       项目           期初数        本期增加额       本期摊销额        其他减少额         期末数         其他减少的原因
    工厂装修             3,642,307.84        15,621.55      475,550.24                        3,182,379.15
    办公室装修              94,732.52       660,388.57       98,185.70                          656,935.39
    吊装措施费              12,000.00                         5,000.00                            7,000.00
    软件服务费              50,314.43        49,519.66       20,831.94                           79,002.15
    合计                 3,799,354.79       725,529.78      599,567.88                        3,925,316.69          --18、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                                单位: 元
                     项目                                  期末数                                  期初数递延所得税资产:
                                                               方大集团股份有限公司 2014 年半年度报告全文
    资产减值准备                                              36,416,345.81                          35,815,369.06
    可抵扣亏损                                                  5,960,308.62                          2,365,000.74
    未实现毛利                                                  2,111,217.08                          1,636,018.35
    预提费用                                                     645,182.15                            354,228.28
    预提工资                                                                                           459,594.93
    递延收益                                                     525,769.59                            535,832.20
    小计                                                      45,658,823.25                          41,166,043.56递延所得税负债:
    投资性房地产公允价值变动                                  40,858,031.32                          40,656,763.97
    小计                                                      40,858,031.32                          40,656,763.97未确认递延所得税资产明细
                                                                                                     单位: 元
                   项目                          期末数                             期初数
    可抵扣暂时性差异                                          58,817,902.52                          58,902,435.47
    可抵扣亏损                                                73,293,328.91                          69,150,558.57
    合计                                                      132,111,231.43                        128,052,994.04未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                     单位: 元
           年份            期末数                期初数                            备注
    2014 年                           7,652,531.29       7,864,870.78
    2015 年                           7,695,652.54       7,695,652.54
    2016 年                          22,158,289.57      22,158,289.57
    2017 年                          20,241,373.78      20,241,373.78
    2018 年                          11,190,371.90      11,190,371.90
    2019 年                           4,355,109.83
    合计                             73,293,328.91      69,150,558.57                   --应纳税差异和可抵扣差异项目明细
                                                                                                     单位: 元
                                                                 暂时性差异金额
                   项目
                                                   期末                                  期初应纳税差异项目
    公允价值损益调整                                           162,627,055.88                       162,627,055.88
    小计                                                       162,627,055.88                       162,627,055.88可抵扣差异项目
    资产减值准备                                               221,377,494.39                       216,510,309.81
                                                                    方大集团股份有限公司 2014 年半年度报告全文
    可抵扣亏损                                                       18,141,129.26                        9,460,002.94
    未实现毛利                                                        8,444,868.32                        6,715,484.36
    递延收益                                                          2,213,067.05                        2,261,103.48
    预提费用                                                          4,301,214.31                        2,361,521.89
    预提工资                                                                                              3,063,966.18
    小计                                                            254,477,773.33                      240,372,388.6619、资产减值准备明细
                                                                                                         单位: 元
                                                                         本期减少
             项目          期初账面余额      本期增加                                            期末账面余额
                                                                  转回              转销
    一、坏账准备                200,581,750.60    5,036,621.98         169,437.40       103,208.00      205,345,727.18
    二、存货跌价准备              5,307,686.07                                                            5,307,686.07
    七、固定资产减值准备         15,134,747.93                                          858,900.20       14,275,847.73
    十二、无形资产减值准备        5,525,863.77                                                            5,525,863.77
    十三、商誉减值准备            8,944,336.91                                                            8,944,336.91
    合计                        235,494,385.28    5,036,621.98         169,437.40       962,108.20      239,399,461.6620、其他非流动资产
                                                                                                         单位: 元
                    项目                           期末数                                  期初数
    预付房屋款                                                    25,478,789.90                          15,978,789.90
    合计                                                          25,478,789.90                          15,978,789.90其他非流动资产的说明其他非流动资产本期增加系子公司方大建科公司预付大连高新万达广场投资有限公司的购房款21、短期借款(1)短期借款分类
                                                                                                         单位: 元
                    项目                           期末数                                  期初数
    抵押借款                                                     200,000,000.00                         104,000,000.00
    保证借款                                                     525,000,000.00                         265,000,000.00
    合计                                                         725,000,000.00                         369,000,000.00
                                                                   方大集团股份有限公司 2014 年半年度报告全文(2)无已到期未偿还的短期借款情况22、应付票据
                                                                                                      单位: 元
                   种类                         期末数                                 期初数
    商业承兑汇票                                                  3,401,883.33                         9,356,905.04
    银行承兑汇票                                             198,934,919.54                          179,213,945.59
    合计                                                     202,336,802.87                          188,570,850.63说明:下一会计期间将到期的金额 111,082,405.00 元。23、应付账款(1)应付账款情况
                                                                                                      单位: 元
                   项目                         期末数                                 期初数
    应付货款及工程款                                       306,430,502.00                            366,465,573.67
    应付基建工程款                                            7,226,852.86                            10,418,557.07
    应付安装及项目措施费                                   130,144,359.65                            107,489,398.01
    其他                                                   207,003,992.39                              4,842,611.57
    合计                                                   650,805,706.90                            489,216,140.32(2)本报告期应付账款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位款项(3)账龄超过一年的大额应付账款情况的说明24、预收账款(1)预收账款情况
                                                                                                      单位: 元
                    项目                             期末数                             期初数
    工程款                                                    140,419,006.04                         163,602,896.86
    材料货款                                                       1,285,976.88                        1,970,928.42
    其他                                                           2,404,728.39                        2,812,426.66
    合计                                                      144,109,711.31                         168,386,251.94
                                                                     方大集团股份有限公司 2014 年半年度报告全文(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                            单位: 元
                   单位名称                              期末数                                期初数(3)账龄超过一年的大额预收账款情况的说明25、应付职工薪酬
                                                                                                            单位: 元
         项目          期初账面余额           本期增加                  本期减少                 期末账面余额一、工资、奖金、津
                              27,807,395.20      81,072,358.34                94,086,213.26             14,793,540.28贴和补贴
    二、职工福利费                   32,064.56        2,229,934.21                 2,261,998.77                      0.00
    三、社会保险费                  136,727.95        6,772,039.91                 6,908,767.86                      0.00
    医疗保险费                       51,062.33        1,679,725.22                 1,730,787.54                      0.00
    基本养老保险费                   71,030.72        4,408,202.02                 4,479,232.73                      0.00
    年金缴费                           2,811.36               0.00                      2,811.36                     0.00
    失业保险费                         6,651.88        343,232.77                   349,884.64                       0.00
    工伤保险费                         3,429.18        236,835.00                   240,264.18                       0.00
    生育保险费                         1,742.48        104,044.91                   105,787.39                       0.00
    四、住房公积金                   99,607.50        1,901,004.82                 1,850,273.32                150,339.00
    六、其他                       2,107,056.59        127,271.68                   149,652.13               2,084,676.14工会经费和职工教
                               2,107,056.59        126,871.68                   149,252.13               2,084,676.14育经费
    合计                          30,182,851.80      92,102,608.96              105,256,905.34              17,028,555.42说明:1、应付职工薪酬中属于拖欠性质的金额 0.00 元。2、工会经费和职工教育经费金额 2,084,676.14 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿0.00 元。3 、工资、奖金、津贴和补贴预计 7 月份支付。26、应交税费
                                                                                                            单位: 元
                      项目                                 期末数                               期初数
    增值税                                                               8,374,385.36                        -1,250,348.83
    营业税                                                              26,295,439.32                       23,221,596.65
    企业所得税                                                           9,940,013.05                       15,884,641.78
                                                           方大集团股份有限公司 2014 年半年度报告全文
    个人所得税                                                 1,166,793.33                     902,435.66
    城市维护建设税                                             1,946,440.57                    1,895,518.80
    土地使用税                                                 1,860,146.32                    1,515,989.53
    房产税                                                     1,532,848.51                    1,477,538.33
    教育费附加                                                   983,645.92                     907,151.22
    地方教育附加                                                  67,074.39                     148,031.74
    其他税种                                                     150,026.71                     137,392.89
    合计                                                      52,316,813.48                   44,839,947.7727、应付利息
                                                                                              单位: 元
                       项目                      期末数                           期初数
    短期借款应付利息                                             884,716.66                     689,153.75
    合计                                                         884,716.66                     689,153.7528、其他应付款(1)其他应付款情况
                                                                                              单位: 元
                   项目                       期末数                             期初数
    履约保证金、质保金等                                   28,832,965.69                      20,142,316.44
    押金                                                      3,780,404.72                     6,931,340.61
    预提费用                                                  4,865,133.07                     6,587,792.11
    其他                                                   11,984,827.76                       8,026,131.56
    合计                                                   49,463,331.24                      41,687,580.72(2)本报告期其他应付款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位款项(3)账龄超过一年的大额其他应付款情况的说明
                                                                                方大集团股份有限公司 2014 年半年度报告全文(4)金额较大的其他应付款说明内容29、其他非流动负债
                                                                                                                    单位: 元
                    项目                                      期末账面余额                       期初账面余额
    东莞财政局工贸发展科重大投资项目奖励金                                    1,938,095.30                           1,966,666.70
    轨道交通屏蔽门控制系统和信息传输技术                                         274,971.75                           294,436.78
    国家产业振兴和技术改造专项资金                                            7,944,161.34                           7,994,720.45
    其他                                                                           1,246.08
    合计                                                                     10,158,474.47                          10,255,823.93涉及政府补助的负债项目
                                                                                                                    单位: 元
                                           本期新增补助 本期计入营业外                                     与资产相关/与收益
       负债项目          期初余额                                               其他变动    期末余额
                                              金额            收入金额                                           相关东莞市引进重大及
                            1,966,666.70             0.00         28,571.40                 1,938,095.30 与资产相关关键内资项目国家产业振兴和技
    术改造专项资金项            7,994,720.45             0.00         50,559.11                 7,944,161.34 与资产相关目轨道交通屏蔽门控
    制系统和信息传输             294,436.78              0.00         19,465.03                  274,971.75 与资产相关技术
    合计                     10,255,823.93               0.00         98,595.54                10,157,228.39          --30、股本
                                                                                                                       单位:元
                   期初数                                   本期变动增减(+、-)                                期末数
                                                                    方大集团股份有限公司 2014 年半年度报告全文
                                发行新股        送股   公积金转股         其他            小计
    股份总数       756,909,905.00                                                                     756,909,905.0031、资本公积
                                                                                                        单位: 元
           项目                     期初数             本期增加               本期减少             期末数
    资本溢价(股本溢价)                  38,238,222.48                                                 38,238,222.48
    其他资本公积                          40,952,829.53          35,700.00                              40,988,529.53
    合计                                  79,191,052.01          35,700.00                              79,226,752.01说明:本报告期资本公积增加 35700 元主要系子公司方大江西新材料公司进行铝锭期货的套期保值,持仓仓单的浮动盈利。32、盈余公积
                                                                                                        单位: 元
           项目                     期初数             本期增加               本期减少             期末数
    法定盈余公积                          46,389,142.21                                                 46,389,142.21
    合计                                  46,389,142.21                                                 46,389,142.2133、未分配利润
                                                                                                        单位: 元
                    项目                                    金额                             提取或分配比例
    调整前上年末未分配利润                                                   278,149,631.63            --
    调整后年初未分配利润                                                     278,149,631.63            --
    加:本期归属于母公司所有者的净利润                                        40,769,958.24            --
    期末未分配利润                                                           296,212,292.72            --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。
                                                               方大集团股份有限公司 2014 年半年度报告全文34、营业收入、营业成本(1)营业收入、营业成本
                                                                                                     单位: 元
                 项目                      本期发生额                               上期发生额
    主营业务收入                                          805,064,175.79                            716,466,138.21
    其他业务收入                                            17,728,563.23                            20,361,901.67
    营业成本                                              668,447,444.31                            584,493,820.44(2)主营业务(分行业)
                                                                                                     单位: 元
                                     本期发生额                                    上期发生额
           行业名称
                          营业收入                营业成本              营业收入                营业成本
    金属制造业                757,874,901.80           626,439,954.13       671,324,125.17          549,199,043.56
    轨道交通业                 47,189,273.99            36,592,658.69        45,126,972.67           29,541,447.74
    其他                                                                         15,040.37               24,382.00
    合计                      805,064,175.79           663,032,612.82       716,466,138.21          578,764,873.30(3)主营业务(分产品)
                                                                                                     单位: 元
                                     本期发生额                                    上期发生额
           产品名称
                          营业收入                营业成本              营业收入                营业成本
    幕墙系统及材料            757,874,901.80           626,439,954.13       671,324,125.17          549,199,043.56
    地铁屏蔽门产品             47,189,273.99            36,592,658.69        45,126,972.67           29,541,447.74
    其他                                                                         15,040.37               24,382.00
    合计                      805,064,175.79           663,032,612.82       716,466,138.21          578,764,873.30(4)主营业务(分地区)
                                                                                                     单位: 元
                                     本期发生额                                    上期发生额
           地区名称
                          营业收入                营业成本              营业收入                营业成本
    国内销售                  793,400,026.10           655,681,119.68       696,184,686.27          566,604,060.60
    出口销售                   11,664,149.69             7,363,232.76        20,281,451.94           12,160,812.70
    合计                      805,064,175.79           663,044,352.44       716,466,138.21          578,764,873.30
                                                                 方大集团股份有限公司 2014 年半年度报告全文(5)公司来自前五名客户的营业收入情况
                                                                                                       单位: 元
             客户名称           主营业务收入                              占公司全部营业收入的比例
    第一名                                       51,014,416.58                                                 6.20%
    第二名                                       49,103,969.86                                                 5.97%
    第三名                                       48,955,708.49                                                 4.56%
    第四名                                       37,532,573.05                                                 4.43%
    第五名                                       37,075,086.14                                                 3.68%
    合计                                        223,681,754.12                                               24.84%营业收入的说明无35、营业税金及附加
                                                                                                       单位: 元
                项目           本期发生额                上期发生额                     计缴标准
    营业税                              7,943,113.33              9,460,385.99 3%、5%
    城市维护建设税                      1,607,076.28              1,836,559.18 1%、5%、7%
    教育费附加                              773,681.80              842,658.97 3%
    房产税                                  539,320.21              715,990.93
    土地使用税                               50,304.06               83,890.57
    其他                                    444,964.03              693,752.45
    合计                               11,358,459.71             13,633,238.09                  --营业税金及附加的说明36、销售费用
                                                                                                       单位: 元
                  项目                      本期发生额                                上期发生额
    人工费                                                   10,990,132.53                               8,844,748.71
    运杂费                                                    2,390,569.27                               3,197,506.17
    差旅费                                                    2,108,543.24                               1,840,093.38
    业务招待费                                                   795,733.71                               945,025.75
    物料消耗                                                      38,742.59                                22,755.35
    办公费用                                                     304,476.16                               148,767.75
    租赁费                                                       579,779.25                               279,843.66
                                          方大集团股份有限公司 2014 年半年度报告全文
    咨询费                                                                    627,255.66
    其他费用                            1,037,144.11                         1,708,990.66
    合计                               18,245,120.86                        17,614,987.0937、管理费用
                                                                            单位: 元
               项目   本期发生额                           上期发生额
    人工费                             33,875,067.26                        26,995,811.11
    折旧与摊销                          8,996,264.62                        10,127,940.22
    中介机构费用                        1,569,858.99                          841,979.21
    税费                                2,785,530.76                         1,599,803.72
    维修费                              1,598,482.33                         1,822,143.23
    水电费                               990,722.31                           778,910.68
    办公费                              1,019,710.61                          990,134.27
    差旅费                              1,291,812.58                         1,341,062.18
    业务招待费                           699,909.83                           889,358.81
    租赁费                              1,399,130.22                         1,177,344.49
    诉讼费                               130,337.00                           396,663.42
    物料消耗                            1,223,688.25                          379,286.79
    物业管理费                          1,236,357.40                          757,691.60
    研究开发费                          4,955,581.09                         4,156,980.82
    其他费用                            5,413,049.91                         5,092,384.85
    合计                               67,185,503.16                        57,347,495.4038、财务费用
                                                                            单位: 元
               项目   本期发生额                           上期发生额
    利息支出                           11,901,596.69                        11,981,599.56
    减:利息收入                        1,463,393.70                         1,237,905.09
    汇兑损益                             229,139.52                           549,645.66
    手续费及其他                         380,135.63                           920,182.27
    合计                               11,047,478.14                        12,213,522.40
                                                                      方大集团股份有限公司 2014 年半年度报告全文39、投资收益(1)投资收益明细情况
                                                                                                                单位: 元
                   项目                                本期发生额                             上期发生额
    权益法核算的长期股权投资收益                                         -41,807.57
    其他                                                               1,010,926.07
    合计                                                                 969,118.50(2)按成本法核算的长期股权投资收益
                                                                                                                单位: 元
           被投资单位                 本期发生额                上期发生额           本期比上期增减变动的原因(3)按权益法核算的长期股权投资收益
                                                                                                                单位: 元
           被投资单位                 本期发生额                上期发生额           本期比上期增减变动的原因
    深圳市赣商联合投资股份有限公司               -41,807.57                      0.00
    合计                                         -41,807.57                      0.00                  --投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明40、资产减值损失
                                                                                                                单位: 元
                        项目                               本期发生额                          上期发生额
    一、坏账损失                                                         4,867,184.58                          8,025,431.11
    合计                                                                 4,867,184.58                          8,025,431.1141、营业外收入(1)营业外收入情况
                                                                                                                单位: 元
                                                                                             计入当期非经常性损益的
                项目                      本期发生额                  上期发生额
                                                                                                        金额
    非流动资产处置利得合计                             218,095.40                   144,075.88                     218,095.40
    其中:固定资产处置利得                             218,095.40                   144,075.88                     218,095.40
                                                                       方大集团股份有限公司 2014 年半年度报告全文
    政府补助                                         685,210.93                    50,000.00                       158,595.54
    罚款收入                                         193,907.55                   104,162.32                       193,907.55
    违约金收入                                        10,000.00                    15,085.00                        10,000.00
    无法支付的应付款项                              1,242,148.51                   65,309.08                  1,242,148.51
    其他                                             708,156.01                  2,126,069.46                      708,156.01
    合计                                            3,041,518.40                 2,504,701.74(2)计入当期损益的政府补助
                                                                                                                单位: 元
       补助项目             本期发生额          上期发生额            与资产相关/与收益相关 是否属于非经常性损益
    专利申请费用资助                   23,000.00                   0.00 与收益相关                   是轨道交通屏蔽门控制系
                                   19,465.03                   0.00 与资产相关统和信息传输技术南昌市质量技术监督局
                                         0.00            50,000.00 与收益相关                    否名牌产品奖励东莞市引进重大及关键
                                   28,571.40                   0.00 与资产相关内资项目奖励金国家产业振兴和技术改
                                   50,559.11                   0.00 与资产相关造专项资金项目
    增值税退税                        547,615.39                   0.00
    其他                               16,000.00
    合计                              685,210.93             50,000.00             --                         --42、营业外支出
                                                                                                                单位: 元
                                                                                                 计入当期非经常性损益
                     项目                       本期发生额                 上期发生额
                                                                                                       的金额
    非流动资产处置损失合计                                1,569,906.67                  169,723.53
    其中:固定资产处置损失                                1,569,906.67                  169,723.53
    对外捐赠                                               300,000.00                   305,000.00
    其他                                                   191,996.61                   197,575.63
    合计                                                  2,061,903.28                  672,299.1643、所得税费用
                                                                                                                单位: 元
                                                               方大集团股份有限公司 2014 年半年度报告全文
                       项目                             本期发生额                       上期发生额
    按税法及相关规定计算的当期所得税                                 8,660,715.86                    9,028,463.76
    递延所得税调整                                                   -4,297,812.32                  -1,232,555.34
    合计                                                             4,362,903.54                    7,795,908.4244、基本每股收益和稀释每股收益的计算过程
    项目                                                  代码                   本期发生额         上期发生额
    报告期归属于公司普通股股东的净利润                     P1                  40,769,958.24       39,361,593.42
    报告期归属于公司普通股股东的非经常性损益                F                   1,100,409.86        1,769,843.22
    报告期扣除非经常性损益后归属于公司普通股             P2=P1-F               39,669,548.38       37,591,750.20股东的净利润
    稀释事项对归属于公司普通股股东的净利润的               P3影响
    稀释事项对扣除非经常性损益后归属于公司普               P4通股股东的净利润的影响
    期初股份总数                                           S0                        756,909,905    756,909,905
    报告期因公积金转增股本或股票股利分配等增               S1加股份数
    报告期因发行新股或债转股等增加股份数                   Si
    增加股份下一月份起至报告期期末的月份数                 Mi
    报告期因回购等减少股份数                               Sj
    减少股份下一月份起至报告期期末的月份数                 Mj
    报告期缩股数                                           Sk
    报告期月份数                                           M0                                 6                6
    发行在外的普通股加权平均数                 S=S0+S1+Si*Mi/M0-Sj*Mj/M0-Sk          756,909,905    756,909,905
    加:假定稀释性潜在普通股转换为已发行普通               X1股而增加的普通股加权平均数
    计算稀释每股收益的普通股加权平均数                   X2=S+X1                     756,909,905    756,909,905其中:可转换公司债转换而增加的普通股加权数认股权证/股份期权行权而增加的普通股加权数回购承诺履行而增加的普通股加权数
    归属于公司普通股股东的基本每股收益                   Y1=P1/S                            0.05            0.05
    扣除非经常性损益后归属于公司普通股股东的             Y2=P2/S                            0.05            0.05基本每股收益
                                                         方大集团股份有限公司 2014 年半年度报告全文45、其他综合收益
                                                                                                 单位: 元
                          项目                      本期发生额                      上期发生额
    3.现金流量套期工具产生的利得(或损失)金额                       42,000.00
       减:现金流量套期工具产生的所得税影响                       6,300.00
           前期计入其他综合收益当期转入损益的净额                     0.00
           转为被套期项目初始确认金额的调整                           0.00
                          小计                                   35,700.00
                          合计                                   35,700.0046、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                                 单位: 元
                                 项目                                        金额
    利息收入                                                                                   1,405,149.55
    补贴收入                                                                                      73,335.30
    收回投标保证金和押金                                                                      43,912,943.25
    收回经营性往来款净额                                                                        131,098.26
    其他                                                                                       2,345,059.60
                                 合计                                                     47,867,585.96(2)支付的其他与经营活动有关的现金
                                                                                                 单位: 元
                                 项目                                        金额
    支付管理费用                                                                              14,368,126.02
    支付销售费用                                                                               3,978,971.73
    付保证金和押金                                                                            27,198,442.50
    个人借款                                                                                   2,763,090.54
    其他                                                                                      17,351,072.72
                                 合计                                                     65,659,703.51(3)收到的其他与投资活动有关的现金
                                                                                                 单位: 元
                                                            方大集团股份有限公司 2014 年半年度报告全文
                                项目                                        金额
    收回保证金净额                                                                                 133,500.00
                                合计                                                           133,500.00(4)支付的其他与投资活动有关的现金
                                                                                                单位: 元
                                项目                                        金额
    退保证金                                                                                       130,500.00
                                合计                                                           130,500.00(5)收到的其他与筹资活动有关的现金
                                                                                                单位: 元
                                项目                                        金额(6)支付的其他与筹资活动有关的现金
                                                                                                单位: 元
                                项目                                        金额
    分红手续费                                                                                     156,090.75
                                合计                                                           156,090.7547、现金流量表补充资料(1)现金流量表补充资料
                                                                                                单位: 元
                     补充资料                      本期金额                        上期金额
    1.将净利润调节为经营活动现金流量:                   --                              --
    净利润                                                     39,227,378.34                   37,536,039.51
    加:资产减值准备                                            4,867,184.58                      8,025,431.11
    固定资产折旧、油气资产折耗、生产性生物资产折旧             11,931,523.88                   10,398,112.15
    无形资产摊销                                                1,714,855.62                    1,600,637.51
    长期待摊费用摊销                                              599,567.88                       334,886.78处置固定资产、无形资产和其他长期资产的损失(收益
                                                            1,351,811.27                      -147,631.06以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                                                          46,118.27
                                                               方大集团股份有限公司 2014 年半年度报告全文
    财务费用(收益以“-”号填列)                                11,901,596.69                   11,834,723.26
    投资损失(收益以“-”号填列)                                  -969,118.50                            0.00
    递延所得税资产减少(增加以“-”号填列)                      -4,492,779.69                    -1,674,888.70
    递延所得税负债增加(减少以“-”号填列)                        201,267.35                       442,333.36
    存货的减少(增加以“-”号填列)                         -358,335,093.96                       -9,025,857.85
    经营性应收项目的减少(增加以“-”号填列)               -106,160,080.05                     -116,350,428.69
    经营性应付项目的增加(减少以“-”号填列)                   141,821,176.57                   58,070,386.94
    其他                                                         -12,212,019.59                            0.00
    经营活动产生的现金流量净额                               -268,552,729.61                       1,089,862.59
    2.不涉及现金收支的重大投资和筹资活动:                 --                              --
    3.现金及现金等价物净变动情况:                         --                              --
    现金的期末余额                                               246,577,937.02                  247,623,800.14
    减:现金的期初余额                                           285,237,255.38                  240,167,372.86
    加:现金等价物的期末余额                                      80,600,000.00
    减:现金等价物的期初余额                                               0.00
    现金及现金等价物净增加额                                      41,940,681.64                    7,456,427.28(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                                  单位: 元
                       补充资料                   本期发生额                       上期发生额
    一、取得子公司及其他营业单位的有关信息:                --                              --
    二、处置子公司及其他营业单位的有关信息:                --                              --(3)现金和现金等价物的构成
                                                                                                  单位: 元
                         项目                      期末数                             期初数
    一、现金                                                     246,577,937.02                  285,237,255.38
    其中:库存现金                                                    15,392.46                       17,785.62
       可随时用于支付的银行存款                              246,562,544.56                  247,606,014.52
    二、现金等价物                                                80,600,000.00                             0.00
    三、期末现金及现金等价物余额                                 327,177,937.02                  285,237,255.38现金流量表补充资料的说明报告期末本公司持有国债逆回购 8,060 万元,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,符合现金等价物的定义,在编制合并报表时作为现金等价物处理。
                                                                                 方大集团股份有限公司 2014 年半年度报告全文48、所有者权益变动表项目注释未发生对上年年末余额进行调整的“其他”项目名称及调整金额、由同一控制下企业合并产生的追溯调整等事项八、关联方及关联交易1、本企业的母公司情况
                                                                                              母公司对
                                                                                   母公司对
    母公司名                                     法定代表                                         本企业的 本企业最 组织机构
             关联关系 企业类型    注册地                  业务性质 注册资本 本企业的
    称                                          人                                           表决权比 终控制方        代码
                                                                                   持股比例
                                                                                                 例深圳市邦
    林科技发              有限责任                          投资兴办                                                  72984005-
           控股股东              深圳       陈进武                    3,000.00        9.09%      9.09% 熊建明
    展有限公              公司                              实业                                                      5司深圳市时
                      有限责任                          投资兴办                                                  72984450-
    利和投资 控股股东                深圳       王胜国                    1,978.0992      2.36%      2.36% 熊建明
                      公司                              实业                                                      7有限公司
                                                                                                                  59046683-
    盛久投资              有限责任                          投资兴办
           控股股东              香港       熊建明                    HKD1.00         4.75%      4.75% 熊建明     000-10-13
    有限公司              公司                              实业
                                                                                                                  -1本企业的母公司情况的说明1. 本公司大股东深圳市邦林科技发展有限公司出资人均为自然人,其中本公司董事长熊建明先生持有
    85%的股份,其子熊希持有15%的股份。2. 前10名股东中,深圳市邦林科技发展有限公司与盛久投资有限公司为一致行动人,深圳市邦林科技发
    展有限公司与深圳市时利和投资有限公司属关联关系。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。2、本企业的子公司情况
                                                                                                                  组织机构代
    子公司全称 子公司类型 企业类型          注册地   法定代表人 业务性质          注册资本    持股比例 表决权比例
                                                                                                                       码
    深圳市方大                                                     建筑幕墙设
                        有限责任公                                          310,000,000
    建科集团有 控股子公司                深圳        熊建伟        计、制作和                     100.00%    100.00% 19244418-2
                        司                                                  .00
    限公司                                                         安装
                                                               轨道交通屏深圳方大自
                        有限责任公                             蔽门系统设 105,000,000
    动化系统有 控股子公司                深圳        林克槟                                       100.00%    100.00% 75425429-3
                        司                                     备的设计、 .00限公司
                                                               研发、安装、
                                                                          方大集团股份有限公司 2014 年半年度报告全文
                                                           销售深圳方大意
                        中外合资企                         生产经营新 USD3,200,0
    德新材料有 控股子公司                深圳       杨晓专                                100.00%   100.00% 61929454-0
                        业                                 型复合材料 00.00限公司
                        有限责任公                         生产销售新方大新材料
                        司(台港澳                         型材料、复 USD12,000,
    (江西)有 控股子公司                南昌       杨晓专                                100.00%   100.00% 74852611-7
                        与境内合                           合材料、建 000.00限公司
                        资)                               造幕墙
                                                           各类幕墙铝
                        有限责任公                         型材、门窗江西方大新
                        司(外商投                         及型材系列 20,000,000.
    型铝业有限 控股子公司                南昌       杨晓专                                100.00%   100.00% 15830664-0
                        资企业与内                         的设计、生 00公司
                        资合资)                           产、销售及
                                                           安装
                        BODY
    俊佳集团有                                                              HKD10,000                         3007554-20
             控股子公司 CORPORA 香港                       投资                       100.00%   100.00%
    限公司                                                                  .00                               00-04-10-4
                        TE
                                                           半导体照明
                                                           相关的半导
                                                           体材料和芯
                                                           片制造,光
    沈阳方大半                                                 源封装;及
                        有限责任公                                      200,000,000
    导体照明有 控股子公司                沈阳       王胜国     半导体照明                 64.58%     64.58% 66254891-3
                        司                                              .00
    限公司                                                     工程研发、
                                                           设计、生产、
                                                           工程安装、
                                                           施工和销
                                                           售;
                                                           计算机软件
    深圳市科讯              有限责任公
                                                           开发、系统 1,000,000.0
    达软件有限 控股子公司 司(法人独 深圳           林克槟                                100.00%   100.00% 58409491-9
                                                           集成、技术 0
    公司                    资)
                                                           咨询。
                                                           在合法取得
                                                           使用权的土
    深圳市方大              有限责任公
                                                           地上从事房 10,000,000.
    置业发展有 控股子公司 司(法人独 深圳           林克槟                                100.00%   100.00% 05895223-1
                                                           地产开发经 00
    限公司                  资)
                                                           营;物业管
                                                           理3、本企业的合营和联营企业情况
    被投资单    企业类型    注册地      法定代表   业务性质   注册资本 本企业持股 本企业在被 关联关系 组织机构代
                                                               方大集团股份有限公司 2014 年半年度报告全文
    位名称                          人                             比例      投资单位表              码
                                                                          决权比例一、合营企业二、联营企业
                                        国内贸易;
                                        投资管理;深圳市赣
                                        投资顾问;
    商联合投   股份有限
                      深圳   熊建明     企业管理咨 4900 万元     20.40%      20.40% 联营企业   080140993
    资股份有   公司
                                        询;股权投限公司
                                        资、资产受
                                        托管理4、本企业的无其他关联方5、关联方交易(1)无关联采购商品、接受劳务的情况(2)无关联托管/承包情况(3)无关联租赁情况(4)无关联担保情况(5)无关联方资金拆借(6)无关联方资产转让、债务重组情况(7)不存在其他关联交易6、无关联方应收应付款项九、或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响
    原告                                  被告           案由      受理法院         标的额 案件进展情
                                                                                               况
    王卫红                       方大建科公司        工程纠纷 重庆市第一中 1,707万元及             二审中
                                                            级人民法院      其利息2010年,王卫红向重庆市第一中级人民法院起诉子公司方大建科公司,要求方大建科公司支付工程款及损失1,707万元及利息,方大建科公司另行起诉王卫红1,800万元工程款及损失。现王卫红诉方大建科案件已
                                                        方大集团股份有限公司 2014 年半年度报告全文经一审判决,判决方大建科支付工程款1400余万元。方大建科和王卫红都已经提起上诉,二审法院已受理但尚未开庭。方大建科起诉王卫红案件证据质证已经完成,尚未进入庭审阶段。方大建科公司银行存款账户中1,200万元被法院依原告诉前保全申请而冻结。2、为其他单位提供债务担保形成的或有负债及其财务影响截止2014年6月30日,本公司为子公司的银行贷款提供保证:十、承诺事项1、无重大承诺事项2、无前期承诺履行情况十一、资产负债表日后事项1、无重要的资产负债表日后事项说明2、资产负债表日后利润分配情况说明3、其他资产负债表日后事项说明2014年7月10日,公司注册成立深圳市方大新能源有限公司子公司,拟出资1亿元人民币发展太阳能光伏应用、光伏建筑一体化和LED产业等新能源节能技术。2014年7月18日深圳市方大新能源公司与罗慧驰签订投资协议,收购其实际控制的三家LED照明企业60%的权益,双方共同出资,新设一家有限责任公司,“广东方大索正光电照明有限公司”,主要运营LED照明产品。
                                                                     方大集团股份有限公司 2014 年半年度报告全文十二、其他重要事项1、无非货币性资产交换2、无债务重组3、无企业合并4、租赁本公司投资性房地产用于对外出租,报告期内取得租赁收入1230.53万元5、无期末发行在外的、可转换为股份的金融工具6、以公允价值计量的资产和负债
                                                                                                      单位: 元
                                          本期公允价值变动 计入权益的累计公
           项目         期初金额                                              本期计提的减值     期末金额
                                                损益         允价值变动金融资产
    投资性房地产            174,778,756.62                                                           163,615,954.05
    上述合计                174,778,756.62                                                           163,615,954.05
    金融负债                           0.00                                                                     0.007、外币金融资产和外币金融负债
                                                                                                      单位: 元
                                          本期公允价值变动 计入权益的累计公
           项目         期初金额                                              本期计提的减值     期末金额
                                                损益          允价值变动金融资产
    3.贷款和应收款           15,966,346.17                                                             3,468,762.00
    金融资产小计             15,966,346.17                                                             3,468,762.00
    金融负债                 15,966,346.17                                                             3,468,762.00
                                                                                            方大集团股份有限公司 2014 年半年度报告全文8、无实行年金计划9、其他十三、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                                           单位: 元
                                                        期末数                                                  期初数
             种类              账面余额                            坏账准备                      账面余额                         坏账准备
                             金额              比例               金额        比例            金额            比例              金额         比例按组合计提坏账准备的应收账款
    其中:合并范围外应收       623,154.11        100.00             18,694.62         3.00     623,154.11   100.00%               18,694.62          3.00
    款项                                                   %                               %                                                           %
    组合小计                   623,154.11        100.00             18,694.62         3.00     623,154.11   100.00%               18,694.62          3.00
                                                        %                               %                                                           %
    合计                       623,154.11        --                 18,694.62    --            623,154.11   --                    18,694.62     --期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                           单位: 元
                                    期末数                                                                 期初数
      账龄              账面余额                                 坏账准备                       账面余额                              坏账准备
                     金额                     比例                                           金额                    比例1 年以内
    其中:         --                       --                 --                     --                           --               --
    1 年以内               623,154.11       100.00%                  18,694.62                      623,154.11          100.00             18,694.62
                                                                                                                           %
    1 年以内小             623,154.11       100.00%                  18,694.62                      623,154.11          100.00             18,694.62
    计                                                                                                                        %
    合计                   623,154.11                 --             18,694.62                      623,154.11           --                18,694.62组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用
                                                                          方大集团股份有限公司 2014 年半年度报告全文期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期无转回或收回的应收账款情况(3)本报告期无实际核销的应收账款情况(4)本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位情况(5)金额较大的其他的应收账款的性质或内容(6)应收账款中金额前五名单位情况
                                                                                                                单位: 元
          单位名称         与本公司关系               金额                     年限               占应收账款总额的比
                                                                                                          例
      天航科技有限公司       非关联方              105,171.00                 1 年以内                 16.88%
    深圳爱动投资有限公司       非关联方               79,087.50                 1 年以内                 12.69%
    深圳市高健实业有限公司      非关联方               68,979.55                 1 年以内                 11.07%
    深圳市电利通科技有限公司     非关联方               67,332.04                 1 年以内                 10.81%
    深圳市富创通科技有限公司     非关联方               53,207.88                 1 年以内                  8.54%
           合计                  --                373,777.97                    --                    59.99%(7)无应收关联方账款情况(8)不符合终止确认条件的应收账款的转移金额为 0 元。(9)无以应收款项为标的资产进行资产证券化的情况2、其他应收款(1)其他应收款
                                                                                                                单位: 元
                                            期末数                                           期初数
                                 账面余额                 坏账准备               账面余额                坏账准备
           种类
                             金额           比例         金额        比         金额         比         金额        比
                                                                     例                      例                     例按组合计提坏账准备的其他应收款
    其中:合并范围外应收款     1,738,196.00    0.15%     565,951.97     32.56    1,900,854.89   0.33%     619,111.5    32.
    项                                                                       %                                     5    57
                                                                                  方大集团股份有限公司 2014 年半年度报告全文
                                                                                                                                         %
    合并范围内应收款项            587,038,622.75     49.93%             0.00    0.00       570,338,916.         99.66
                                                                                 %                  39            %
    组合小计                      588,776,818.75     50.07%    565,951.97       0.10       572,239,771.         99.99    619,111.5     0.11
                                                                                 %                  28            %             5        %
    单项金额虽不重大但单               77,046.00      0.01%        77,046.00   100.0            77,046.00      0.01%     77,046.00     100
    项计提坏账准备的其他                                                            0%                                                  .00
    应收款                                                                                                                                  %
    合计                          588,853,864.75     --        642,997.97      --          572,316,817.       --         696,157.5     --
                                                                                                    28                          5其他应收款种类的说明对于合并范围内的应收款采用单独测试法计提坏账准备期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                           单位: 元
                                       期末数                                                            期初数
       账龄              账面余额                                                      账面余额
                                                       坏账准备                                                        坏账准备
                        金额              比例                                        金额                比例1 年以内
    其中:                   --                --              --                          --                   --             --
    1 年以内                      471,272.11 27.11%             14,138.16                       495,648.00 26.08%                   14,869.44
    1 年以内小计                  471,272.11 27.11%             14,138.16                       495,648.00 26.08%                   14,869.44
    1至2年                    199,120.35 11.46%                 19,912.04                       144,403.35    7.60%                 14,440.34
    2至3年                        10,000.00   0.58%                 3,000.00                    203,000.00 10.68%                   60,900.00
    3 年以上                 1,057,803.54 60.86%               528,901.77                  1,057,803.54 55.64%                  528,901.77
    合计                     1,738,196.00      --              565,951.97                  1,900,854.89         --              619,111.55组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期无转回或收回的其他应收款情况期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                             方大集团股份有限公司 2014 年半年度报告全文
                                                                                                                      单位: 元
    应收账款内容              账面余额                坏账金额                      计提比例                   理由
    市民中心(安防)                          4,000.00               4,000.00                     100.00%百仕达花园(陈睿)(安
                                         4,500.00               4,500.00                     100.00%防)
    重庆方大(安防)                        44,546.00              44,546.00                     100.00%
    深圳市岩土工程公司                      24,000.00              24,000.00                     100.00%
    合计                                    77,046.00              77,046.00                --                      --(3)本报告期无实际核销的其他应收款情况(4)本报告期其他应收款中无持有公司 5%(含 5%)以上表决权股份的股东单位情况(5)金额较大的其他应收款的性质或内容(6)其他应收款金额前五名单位情况
                                                                                                                      单位: 元
                                                                                                       占其他应收款总额的比
         单位名称            与本公司关系               金额                          年限
                                                                                                               例
    方大建科公司             子公司                        241,501,303.36 1 年以内                                         41.01%
    方大置业公司             子公司                        182,067,564.01 1 年以内                                         30.92%
    方大自动化公司           子公司                         81,364,292.21 1 年以内                                         13.82%
    方大江西新材料公司       子公司                         41,672,943.73 1 年以内                                          7.08%
    俊佳集团                 子公司                         30,473,194.50 1-3 年                                            5.18%
           合计                   --                   577,079,297.81                   --                             98.01%(7)其他应收关联方账款情况
                                                                                                                      单位: 元
           单位名称                    与本公司关系                        金额                  占其他应收款总额的比例
    方大建科公司                 子公司                                          241,501,303.36                            41.01%
    方大置业公司                 子公司                                          182,067,564.01                            30.92%
    方大自动化公司               子公司                                           81,364,292.21                            13.82%
    方大江西新材料公司           子公司                                           41,672,943.73                             7.08%
    俊佳集团                     子公司                                           30,473,194.50                             5.18%
    沈阳方大                     子公司                                               7,545,524.99                          1.28%
    科迅达                       子公司                                               2,413,799.95                          0.41%
                                                                              方大集团股份有限公司 2014 年半年度报告全文
            合计                             --                                587,038,622.75                          99.70%(8)不符合终止确认条件的其他应收款项的转移金额为 0.00 元。(9)无以其他应收款项为标的资产进行资产证券化的情况3、长期股权投资
                                                                                                                     单位: 元
    被投资      核算   投资成      期初余      增减变   期末余      在被投     在被投   在被投      减值准      本期计   本期现
    单位       方法     本          额          动       额        资单位     资单位   资单位        备        提减值   金红利
                                                                持股比     表决权   持股比                  准备
                                                                  例       比例     例与表
                                                                                    决权比
                                                                                    例不一
                                                                                    致的说
                                                                                      明
    ①     对子公司投资
    方大建      成本   305,00      305,00               305,00      98.39%     98.39%
    科          法     0,000.0     0,000.0              0,000.0
                          0           0                    0
    方大铝      成本   19,800,     19,800,              19,800,     99.00%     99.00%               19,800,
    业公司      法     000.00      000.00               000.00                                      000.00
    方大意      成本   19,907,     19,907,              19,907,     75.00%     75.00%               19,907,
    德公司      法     760.00      760.00               760.00                                      760.00
    香港俊      成本   10,600.     10,600.              10,600.     100.00     100.00               10,600.
    佳集团      法            00          00                   00          %       %                       00
    方大自      成本   170,38      170,38               170,38      94.08%     94.08%
    动化公      法     5,071.7     5,071.7              5,071.7
    司                        3           3                    3
    方大江      成本   74,496,     74,496,              74,496,     75.00%     75.00%
    西新材      法     600.00      600.00               600.00料
    沈阳方      成本   109,56      108,85               108,85      64.58%     64.58%
    大公司      法     0,000.0     2,073.8              2,073.8
                          0           5                    5
    科迅达      成本   1,000,0     1,000,0              1,000,0     100.00     100.00
    公司        法      00.00       00.00                00.00             %       %
    方大置      成本   50,000,     50,000,              50,000,     100.00     100.00
                                                                                     方大集团股份有限公司 2014 年半年度报告全文
    业公司      法          000.00    000.00                 000.00           %          %②对联营企业投资
    深圳市      权益        10,000,   9,994,5   -41,807     9,952,7    20.40%     20.40%
    赣商联      法          000.00     65.55        .57       57.98合投资股份有限公司
    合计          --        760,16    759,44    -41,807      759,40      --         --          --     39,718,
                        0,031.7   6,671.1       .57     4,863.5                                     360.00
                             3         3                     6长期股权投资的说明4、营业收入和营业成本(1)营业收入
                                                                                                                        单位: 元
                 项目                                 本期发生额                                      上期发生额
    其他业务收入                                                        14,332,254.25                                   23,580,401.58
    合计                                                                14,332,254.25                                   23,580,401.58
    营业成本                                                             2,129,602.96                                    4,742,190.07(2)主营业务(分行业)
                                                                                                                        单位: 元
                                                  本期发生额                                          上期发生额
           行业名称
                                       营业收入                   营业成本                 营业收入                营业成本(3)主营业务(分产品)
                                                                                                                        单位: 元
                                                  本期发生额                                          上期发生额
           产品名称
                                       营业收入                   营业成本                 营业收入                营业成本(4)主营业务(分地区)
                                                                                                                        单位: 元
           地区名称                               本期发生额                                          上期发生额
                                                                       方大集团股份有限公司 2014 年半年度报告全文
                                  营业收入                营业成本                营业收入                  营业成本(5)公司来自前五名客户的营业收入情况
                                                                                                                    单位: 元
                                                                                                    占公司全部营业收入的
                       客户名称                                      营业收入总额
                                                                                                             比例
    第一名                                                                               2,513,379.90                    17.54%
    第二名                                                                                717,653.73                       5.01%
    第三名                                                                                590,879.96                       4.12%
    第四名                                                                                516,862.69                       3.61%
    第五名                                                                                537,795.30                       3.75%
    合计                                                                                 4,876,571.58                    34.03%营业收入的说明5、投资收益(1)投资收益明细
                                                                                                                    单位: 元
                       项目                                      本期发生额                          上期发生额
    权益法核算的长期股权投资收益                                                  -41,807.57
    合计                                                                          -41,807.57(2)按成本法核算的长期股权投资收益
                                                                                                                    单位: 元
              被投资单位                     本期发生额          上期发生额                本期比上期增减变动的原因(3)按权益法核算的长期股权投资收益
                                                                                                                    单位: 元
              被投资单位                     本期发生额          上期发生额                本期比上期增减变动的原因
    深圳市赣商联合投资股份有限公司                    -41,807.57                  0.00
    合计                                              -41,807.57                  0.00                     --6、现金流量表补充资料
                                                                                                                    单位: 元
                                                               方大集团股份有限公司 2014 年半年度报告全文
                         补充资料                            本期金额                  上期金额
    1.将净利润调节为经营活动现金流量:                              --                       --
    净利润                                                                -3,546,940.73             4,182,618.87
    加:资产减值准备                                                         -53,159.58               14,817.75
    固定资产折旧、油气资产折耗、生产性生物资产折旧                         1,075,663.40             1,665,113.65
    无形资产摊销                                                            203,055.90               333,612.30
    长期待摊费用摊销                                                         20,831.94                10,482.19处置固定资产、无形资产和其他长期资产的损失(收益以“-”号
                                                                         14,040.00                34,285.02填列)
    固定资产报废损失(收益以“-”号填列)                                  113,701.67
    公允价值变动损失(收益以“-”号填列)                                         0.00
    财务费用(收益以“-”号填列)                                         5,593,430.00             2,220,824.92
    投资损失(收益以“-”号填列)                                           41,807.57
    递延所得税资产减少(增加以“-”号填列)                              -1,295,729.02              552,106.63
    递延所得税负债增加(减少以“-”号填列)                                194,967.35               442,333.36
    存货的减少(增加以“-”号填列)                                               0.00
    经营性应收项目的减少(增加以“-”号填列)                      -190,527,168.37            133,114,979.09
    经营性应付项目的增加(减少以“-”号填列)                      -110,161,986.92            -23,492,415.59
    其他                                                                           0.00
    经营活动产生的现金流量净额                                      -298,327,486.79            119,078,758.19
    2.不涉及现金收支的重大投资和筹资活动:                          --                       --
    3.现金及现金等价物净变动情况:                                  --                       --
    现金的期末余额                                                         7,226,550.00            97,607,953.57
    减:现金的期初余额                                                    67,973,808.76            25,540,604.84
    现金及现金等价物净增加额                                            -60,747,258.76             72,067,348.73十四、补充资料1、当期非经常性损益明细表
                                                                                                   单位: 元
                           项目                              金额                      说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)          -1,351,811.27计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                    158,595.54一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                            1,646,215.46
                                                                      方大集团股份有限公司 2014 年半年度报告全文
    其他符合非经常性损益定义的损益项目                                        1,010,926.07 国债逆回购收益
    减:所得税影响额                                                           363,515.94
    合计                                                                      1,100,409.86                 --计入当期损益的政府补助为经常性损益项目:
          项目                 涉及金额(元)                                      原因
    软件产品即征即退                          526,615.39 属于与企业业务密切相关,按照税务局统一税率计算的退税额2、境内外会计准则下会计数据差异(1)同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                单位: 元
                                  归属于上市公司股东的净利润                    归属于上市公司股东的净资产
                                 本期数                上期数                    期末数                     期初数
    按中国会计准则                   40,769,958.24            39,361,593.42        1,178,738,091.94        1,160,639,730.85按国际会计准则调整的项目及金额
    借款费用资本化部分                         0.00                    0.00            4,763,398.24               4,763,398.24
    按国际会计准则                   40,769,958.24            39,361,593.42        1,183,501,490.18        1,165,403,129.09(2)同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                单位: 元
                                  归属于上市公司股东的净利润                    归属于上市公司股东的净资产
                                 本期数                上期数                    期末数                     期初数
    按中国会计准则                   40,769,958.24            39,361,593.42        1,178,738,091.94        1,160,639,730.85按境外会计准则调整的项目及金额(3)境内外会计准则下会计数据差异原因说明按照国际会计准则计算的归属于上市公司股东的净资产比国内会计准则计算的归属于上市公司股东的净资产多4,763,398.24元,主要系2007年1月1日国内实施企业会计准则之前借款费用资本化的部分。3、净资产收益率及每股收益
                                                                                                                  单位:元
                                                                                          每股收益
                 报告期利润                 加权平均净资产收益率
                                                                          基本每股收益               稀释每股收益
    归属于公司普通股股东的净利润                                 3.49%                        0.05                        0.05
                                                                       方大集团股份有限公司 2014 年半年度报告全文扣除非经常性损益后归属于公司普通股股东
                                                               3.39%                    0.05                  0.05的净利润4、公司主要会计报表项目的异常情况及原因的说明
    项目                 期末金额          期初金额         变动                          变动原因
    应收票据            10,729,852.00     21,898,770.43      -51.00%   收到票据背书所致
    存货               786,872,945.78    428,537,851.82      83.62%    方大城重新取得土地使用权,根据出让合同确认
                                                                   地价款所致
    其他流动资产        89,808,955.68              0.00                主要系购买的国债逆回购余额
    其他非流动资产      25,478,789.90     15,978,789.90      59.45%    预付天津万达中心投资公司购房款所致
    短期借款           725,000,000.00    369,000,000.00      96.48%    融资需求增加所致
    应付账款           650,805,706.90    489,216,140.32      33.03%    部分方大城地价款尚未支付
    应付职工薪酬        17,028,555.42     30,182,851.80      -43.58%   支付 2013 年度年终奖所致
    项目                 本期金额          上期金额         变动                          变动原因
    营业外支出            2,061,903.28      672,299.16      206.69%    固定资产处置损失增加所致
    所得税费用            4,362,903.54     7,795,908.42      -44.04%   递延所得税减少
    收到其他与经营      47,867,585.96     24,853,131.88      92.60%    支付的经营保证金增加所致活动有关的现金
    购买商品、接受劳   852,304,489.33    596,363,985.36      42.92%    支付部分方大城地价款所致务支付的现金
    经营活动产生的     -268,552,729.61     1,089,862.59   -24740.97%   方大广场项目开发支出增加和应收账款回收缓
    现金流量净额                                                       慢所致
                                                        方大集团股份有限公司 2014 年半年度报告全文
                               第九节 备查文件目录1、载有法定代表人亲笔签署的2014年半年度报告正本(中英文);2、载有法定代表人、主管会计工作负责人、会计机构负责人签名并盖章的会计报表;3、报告期内在中国证监会指定网站上公开披露过的所有公司文件的正本及公告的原稿;