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安通控股(600179)公告正文

黑化股份:2012年年度报告

公告日期:2013-03-29

    黑龙江黑化股份有限公司 2012 年年度报告黑龙江黑化股份有限公司
                600179
    2012 年年度报告
                         黑龙江黑化股份有限公司 2012 年年度报告
                                     重要提示一、 公司董事会、监事会及董事、监事、高级管理人员保证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。二、 公司全体董事出席董事会会议。三、 天职国际会计师事务所(特殊普通合伙)为本公司出具了带强调事项段或其他事项段的无保留意见的审计报告,本公司董事会、监事会对相关事项已作详细说明,请投资者注意阅读。审计意见我们认为,黑化股份财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了黑化股份 2012 年 12 月 31 日的财务状况及合并财务状况以及 2012 年度的经营成果和现金流量及合并经营成果和合并现金流量。强调事项我们提醒财务报表使用者关注,如财务报表附注十二所述,黑化股份 2012 年度净利润为1,626.10 万元,但营业利润亏损 9,406.90 万元,截至 2012 年 12 月 31 日累计亏损 47,079.13万元,流动负债总额高于流动资产总额 59,987.69 万元。此情况表明可能导致对黑化股份持续经营能力产生重大疑虑的事项或情况存在重大不确定性。本段内容不影响已发表的审计意见。四、 公司负责人岳守成、主管会计工作负责人刘亚芳及会计机构负责人(会计主管人员)杜秀云声明:保证年度报告中财务报告的真实、准确、完整。五、经董事会审议的报告期利润分配预案或公积金转增股本预案:公司董事会拟定 2012 年度不进行利润分配,也不进行公积金转增股本。六、 是否存在被控股股东及其关联方非经营性占用资金情况?否七、 是否存在违反规定决策程序对外提供担保的情况?否
                                          黑龙江黑化股份有限公司 2012 年年度报告
                                                               目录第一节 释义及重大风险提示......................................................................................................... 4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 .......................................................................................................................... 14第六节 股份变动及股东情况....................................................................................................... 16第七节 董事、监事、高级管理人员和员工情况 ....................................................................... 21第八节 公司治理 .......................................................................................................................... 25第九节 内部控制 .......................................................................................................................... 27第十节 财务会计报告 .................................................................................................................. 28第十一节 备查文件目录............................................................................................................... 94
                       黑龙江黑化股份有限公司 2012 年年度报告
                      第一节 释义及重大风险提示一、 释义在本报告书中,除非文义另有所指,下列词语具有如下含义:常用词语释义
    公司                                          指                黑龙江黑化股份有限公司二、 重大风险提示:无
                          黑龙江黑化股份有限公司 2012 年年度报告
                                 第二节 公司简介一、 公司信息
    公司的中文名称                                  黑龙江黑化股份有限公司
    公司的中文名称简称                              黑化股份
    公司的外文名称                                  HeiLongJiang HeiHua Co.,Ltd
    公司的外文名称缩写                              HH
    公司的法定代表人                                岳守成二、 联系人和联系方式
                                                                 董事会秘书
    姓名                                            张连增
    联系地址                                        黑龙江省齐齐哈尔市富拉尔基区向阳大街 2 号
    电话                                            0452-8927290
    传真                                            0452-8927129
    电子信箱                                        hhgf600179@126.com三、 基本情况简介
    公司注册地址                                    黑龙江省齐齐哈尔市富拉尔基区向阳大街 2 号
    公司注册地址的邮政编码                          161041
    公司办公地址                                    黑龙江省齐齐哈尔市富拉尔基区向阳大街 2 号
    公司办公地址的邮政编码                          161041
    公司网址                                        www.hh.chemchina.com
    电子信箱                                        hhgf600179@126.com四、 信息披露及备置地点
    公司选定的信息披露报纸名称                      中国证券报、上海证券报
    登载年度报告的中国证监会指定网站的网址          www.sse.com.cn
    公司年度报告备置地点                            公司董事会秘书处五、 公司股票简况
                                         公司股票简况
    股票种类        股票上市交易所         股票简称             股票代码        变更前股票简称
    A股                上海证券交易所     黑化股份             600179             ST 黑化六、 公司报告期内注册变更情况(一) 基本情况公司报告期内注册情况未变更。(二)公司首次注册情况的相关查询索引公司首次注册情况详见 2010 年年度报告公司基本情况。(三)公司上市以来,主营业务的变化情况公司上市以来,主营业务没有发生变化。
                         黑龙江黑化股份有限公司 2012 年年度报告(四)公司上市以来,历次控股股东的变更情况公司上市以来,公司控股股东没有发生变更。七、 其他有关资料
                                                                  天职国际会计师事务所(特殊
                                           名称
                                                                  普通合伙)
                                                                  辽宁省沈阳市和平区和平北大
    公司聘请的会计师事务所名称(境内)         办公地址
                                                                  街 156 号光大大厦 20 层
                                                                  王君
                                           签字会计师姓名
                                                                  王世海
                           黑龙江黑化股份有限公司 2012 年年度报告
                       第三节 会计数据和财务指标摘要一、 报告期末公司近三年主要会计数据和财务指标(一) 主要会计数据
                                                                       单位:元 币种:人民币
                                                                     本期比上年同
       主要会计数据              2012 年              2011 年                          2010 年
                                                                       期增减(%)
    营业收入                     1,639,736,588.21     1,557,983,024.91            5.25 1,574,764,180.88归属于上市公司股东的净利
                                17,256,773.40     -374,265,530.77          不适用润归属于上市公司股东的扣除
                              -100,423,226.60     -358,314,890.26          不适用     -153,887,300.58非经常性损益的净利润经营活动产生的现金流量净
                                65,321,298.71       73,846,955.43           -11.55     197,335,819.66额
                                                                     本期末比上年
                                2012 年末            2011 年末         同期末增减        2010 年末
                                                                           (%)归属于上市公司股东的净资
                               299,030,392.83      274,857,628.44             8.79     642,193,874.79产
    总资产                       1,682,321,922.45     1,325,795,036.93           26.89    1,766,986,282.21(二) 主要财务数据
                                                                     本期比上年同
       主要财务指标               2012 年             2011 年                             2010 年
                                                                       期增减(%)
    基本每股收益(元/股)                     0.04             -0.96            不适用               0.04
    稀释每股收益(元/股)                     0.04             -0.96            不适用               0.04扣除非经常性损益后的基本
                                         -0.26              -0.92           不适用               -0.39每股收益(元/股)
    加权平均净资产收益率(%)                  6.01            -81.62           不适用                2.65扣除非经常性损益后的加权
                                            -35            -78.14           不适用              -24.39平均净资产收益率(%)二、 非经常性损益项目和金额
                                                                     单位:元 币种:人民币
    非经常性损益项目            2012 年金额                2011 年金额            2010 年金额
    非流动资产处置损益                                          -15,950,640.51             -57,607.85计入当期损益的政府补助,但与公司正常经营业务密切相关,符合国
                                 110,330,000.00                                        158,500,000.00家政策规定、按照一定标准定额或定量持续享受的政府补助除外单独进行减值测试的应
                                   7,350,000.00                                         12,055,656.16收款项减值准备转回
    除上述各项之外的其他                                                                        73,266.94
                     黑龙江黑化股份有限公司 2012 年年度报告营业外收入和支出
    少数股东权益影响额                                                          52,890.83
        合计               117,680,000.00             -15,950,640.51   170,624,206.08
                           黑龙江黑化股份有限公司 2012 年年度报告
                                 第四节 董事会报告一、 董事会关于公司报告期内经营情况的讨论与分析
    2012 年公司面临的外部环境依然严峻,原材料供应紧张,下游市场产能过剩,需要不旺,致使公司营运资金高度紧张,面对困境,公司在新一届董事会、管理层的带领下,克服重重困难,通过狠抓生产“安稳长满优”,广开采购渠道,降低原料煤采购成本,成本得到有效控制,抢市场抓回款,资金紧张状况得到一定缓解,为下一年度主营业务实现扭亏奠定了基础。(一) 主营业务分析1、 利润表及现金流量表相关科目变动分析表
                                                                         单位:元 币种:人民币
    科目                                    本期数                上年同期数         变动比例(%)
    营业收入                                  1,639,736,588.21      1,557,983,024.91               5.25
    营业成本                                  1,638,321,869.46      1,801,454,895.37              -9.06
    销售费用                                      8,854,657.91          6,817,511.05              29.88
    管理费用                                     43,617,548.92         68,593,665.04             -36.41
    财务费用                                     31,021,750.92         31,443,024.25              -1.34
    经营活动产生的现金流量净额                   65,321,298.71         73,846,955.43             -11.55
    投资活动产生的现金流量净额                   -7,722,555.97         -1,604,654.20
    筹资活动产生的现金流量净额                  -47,532,239.94       -238,060,626.982、 收入(1) 驱动业务收入变化的因素分析公司本年尿素产量与销量达到历年最高水平,是致使销售收入增加的主要原因。(2) 以实物销售为主的公司产品收入影响因素分析
    2012 年公司生产焦炭 60.62 万吨,销量 57.4 万吨,产量较上年减少 0.63%,销量较上年减少 9.2%,主要原因是焦炭价格降低导致市场低迷;尿素产量 23.1 万吨,销量 22.96 万吨,产量较上年增加 122.95%,销量较上年增加 120.03%,主要是尿素全年生产稳定,市场整体销售良好所致。(3) 主要销售客户的情况公司前五名客户销售收入金额合计:885,316,589.91 元,占公司全部营业收入 54%。3、 成本(1) 成本分析表
                                                                                      单位:元分行业情况
                                                                                          本期金额
                                              本期占总                        上年同期
              成本构成项                                                                  较上年同
    分行业                      本期金额        成本比例        上年同期金额    占总成本
                  目                                                                      期变动比
                                                (%)                           比例(%)
                                                                                            例(%)
    煤化工       直接材料     1,349,907,951.76       88.45   1,491,786,863.41        91.26        -9.51
              直接人工        41,082,916.52        2.69      37,691,408.22         2.31         9.00
                                 黑龙江黑化股份有限公司 2012 年年度报告
                制造费用          135,216,949.84            8.86     105,125,894.97       6.43          28.62
                合计            1,526,207,818.12                   1,634,604,166.60分产品情况
                                                                                                 本期金额
                                                     本期占总                         上年同期
                 成本构成项                                                                      较上年同
    分产品                         本期金额         成本比例       上年同期金额      占总成本
                     目                                                                          期变动比
                                                       (%)                            比例(%)
                                                                                                   例(%)
    焦化产品        直接材料          962,012,182.29           95.44   1,209,307,509.58      96.69       -20.45
                直接人工           18,856,379.10            1.87      19,887,451.50       1.59        -5.18
                制造费用           27,071,222.42            2.69      21,537,338.74       1.72        25.69
                合计            1,007,939,783.81                   1,250,732,299.82
    化肥产品        直接材料          387,895,769.47           74.84     282,479,353.83      73.59          37.32
                直接人工           22,226,537.42            4.29      17,803,956.72       4.64          24.84
                制造费用          108,145,727.42           20.87      83,588,556.23      21.78          29.38
                合计              518,268,034.31                     383,871,866.78(2) 主要供应商情况前五名供应商采购金额:949,499,710.22 元,占全部采购金额 84.35%。4、 费用
    项    目      本期金额         上期金额            变动金额           变动幅度
    销售费用        8,854,657.91      6,817,511.05       2,037,146.86          29.88%
    管理费用       43,617,548.92      68,593,665.04      -24,976,116.12         -36.41%
    财务费用       31,021,750.92      31,443,024.25         -421,273.33          -1.34%管理费用减少主要是上年停产损失发生 1531 万元而本年未发生。5、 现金流
    项目                                      本期金额                 上期金额            变动金额
    经营活动产生的现金流量净额                65,321,298.71            73,846,955.43       -8,525,656.72
    投资活动产生的现金流量净额                -7,722,555.97            -1,604,654.20       -6,117,901.77
    筹资活动产生的现金流量净额                -47,532,239.94           -238,060,626.98     190,528,387.04投资活动产生现金流量净额增加的原因是本期投入支出较大所致;筹资活动产生现金流量净额增加的原因是本期偿还贷款及利息费用减少所致。6、 其它(1) 公司利润构成或利润来源发生重大变动的详细说明
                           黑龙江黑化股份有限公司 2012 年年度报告公司利润构成或利润来源发生较大变化是管理费用和营业外收入。管理费用减少主要是上年停产损失发生 1531 万元而本年未发生;营业外收入主要是收到齐齐哈尔财政局拨付的尿素补贴11033 万元。(二) 行业、产品或地区经营情况分析1、 主营业务分行业、分产品情况
                                                                              单位:元 币种:人民币
                                       主营业务分行业情况
                                                                    营业收入     营业成本      毛利率比
                                                      毛利率
    分行业        营业收入           营业成本                         比上年增     比上年增      上年增减
                                                      (%)
                                                                      减(%)        减(%)         (%)
    煤化工行                                                                                       增加 16.79
             1,542,294,839.36   1,517,986,739.42            1.58         5.79         -9.63
    业                                                                                             个百分点
                                       主营业务分产品情况
                                                                   营业收入     毛利率比
                                                                                 营业成本
                                                   毛利率
    分产品        营业收入          营业成本                         比上年增     上年增减
                                                                                 比上年增
                                                   (%)
                                                                     减(%)        (%)
                                                                                   减(%)
                                                                                  增加 8.09
    焦炭          765,698,748.91 767,854,406.03     -0.28      -21.53       -27.39
                                                                                  个百分点
                                                                                增加 351.92
    尿素          475,688,857.58 442,651,884.19      6.95      126.56         38.1
                                                                                  个百分点焦炭因为产量和销量较上年都有所减少,受市场价格影响毛利率较上年有所上升;尿素产量和销量较上年增长较大,并且市场整体销售情况稳定,销售收入增加 126.56 个百分点,毛利率增加 351.92 个百分点。2、 主营业务分地区情况
                                                                单位:元 币种:人民币
          地区                    营业收入                营业收入比上年增减(%)
    东北及内蒙地区                        1,542,294,839.36                              5.79公司产品主要销往东北及内蒙地区,由于尿素产品销量较上年增加,致使营业收入较上年有所增加。(三) 资产、负债情况分析1、 资产负债情况分析表
                                                                                            单位:元
                                                                                              本期期末金
                                                                              上期期末数
                                  本期期末数占总                                              额较上期期
    项目名称       本期期末数                             上期期末数            占总资产的
                                  资产的比例(%)                                             末变动比例
                                                                              比例(%)
                                                                                                (%)
    货币资金         212,862,850.41               12.65      22,796,347.61               1.72           833.76
    应收票据          41,647,637.84                2.48      30,669,130.00               2.31             35.8
    应收账款         301,160,113.30                17.9      85,895,273.52               6.48           250.61
    预付款项          37,620,261.32                2.24      13,376,271.13               1.01           181.25
    其它应收款        26,266,772.53                1.56      17,564,273.91               1.32            49.55
    在建工程          25,244,351.58                 1.5      11,563,048.29               0.87           118.32
                           黑龙江黑化股份有限公司 2012 年年度报告
    应付票据        396,000,000.00           23.54         36,000,000.00        2.72       1,000
    应付账款        536,203,756.77           31.87        395,381,657.77       29.82       35.62
    预收款项        207,126,834.87           12.31        364,758,113.70       27.51      -43.22应付职工薪
                   4,364,137.24           0.26           3,217,778.92       0.24       35.63酬
    应交税费          13,514,396.29            0.8         -1,306,172.95        -0.1    -1,134.66
    其它应付款        13,911,536.01           0.83          9,985,582.20        0.75        39.32
    长期应付款         4,380,000.00           0.26         29,390,000.00        2.22        -85.1
    专项储备          26,116,939.49           1.55         19,200,948.50        1.45        36.02少数股东权
                   2,162,271.80           0.13           3,158,073.85       0.24      -31.53益变动情况说明:货币资金:银行承兑汇票保证金增加所致应收票据:销售产品收到银行承兑汇尚未使用所致。应收账款:销售产品新增赊销款所致。预付款项:预付的原料煤款增加所致。其它应收款:本期垫付运费增加所致。在建工程:本期新增设备形成所致。应付票据:本期增大票据支付业务所致。应付账款:本期新增原料煤欠款所致。预收款项:上期预收款项本期结算所致。应付职工薪酬:因工会经费结余形成所致。应交税费:本期应交增值税增加所致。其它应付款:因应付维修款增加所致。长期应付款:已对融资租赁款部分偿还所致。专项储备:安全生产费增加所致。少数股东权益:子公司权益减少所致。(四) 投资状况分析1、 非金融类公司委托理财及衍生品投资的情况(1) 委托理财情况
    本年度公司无委托理财事项。(2) 委托贷款情况
    本年度公司无委托贷款事项。(3) 其他投资理财及衍生品投资情况
    投资    资金       签约    投资   投资期
                                              产品类型       预计收益   投资盈亏   是否涉诉
    类型    来源       方      份额     限
                           02、 非募集资金项目情况
    报告期内,公司无非募集资金投资项目。
                           黑龙江黑化股份有限公司 2012 年年度报告二、 董事会关于公司未来发展的讨论与分析(一) 行业竞争格局和发展趋势
    公司是典型的以煤为原料的煤化工企业,我国煤化工经过几十年的发展,在化学工业中占有很重要的位置。煤化工的产量占化学工业(不包括石油和石化)大约 50%,合成氨、甲醇两大基础化工产品,主要以煤为原料。近年来,由于国际油价节节攀升,煤化工越来越显示出优势,因此,目前全国各地发展煤化工热情很高,尤其是在 2004 年 7 月我国投资体制改革以来,国家不再审批投资项目,全国各地拟上和新上的煤化工项目很多,项目规模大小不一,几乎是有煤的地方都要发展煤化工。煤炭焦化、煤气化-合成氨-化肥已成为我国占主要地位的煤化工业,并于近年来得到持续、快速发展;基于国内石油消费的增长和供需矛盾的突出,煤制油、甲醇制取烯烃等技术引进、开发和产业化建设加快速度,重点项目已经启动;结合当前煤化工业和未来发展新型煤基能源转化系统技术的需求,多联产系统及相关专属性技术研究己被列为国家中长期科技发展重点。我国煤化工业对发挥丰富的煤炭资源优势,补充国内油、气资源不足和满足对化工产品的需求,推动煤化工洁净电力联产的发展,保障能源安全,促进经济的可持续发展具有现实和长远的意义(二) 公司发展战略
      十二五期间,以现有装置"安稳长满优"运行为目标,加强生产系统管理体系建设,提升管理的精细化水平,统一修订全公司所有工艺规程、操作法和消耗定额,完善计量管理制度的基础上,黑化集团将进行产品结构调整、技术升级改造和对现有装置的挖潜完善工作。
    主要技术改造工作分焦炭、尿素两条主线来抓,逐步解决目前生产装置存在的制约问题,提高产能,通过改造后,焦化系统将形成年产 100 万吨捣固焦及与之配套的化产回收产品。恩德炉制煤气生产合成氨 15 万吨、甲醇 3 万吨、尿素 26 万吨,10 万吨液体二氧化碳项目,实现企业由传统型煤化工企业向新型煤化工企业的转型,力行节能减排,使企业步入又好又快、健康良性的循环经济发展轨道。(三) 可能面对的风险
    公司现有生产设备的陈旧、技术落后,单位合成氨产品能源消耗过大,增加了企业的成本,严重制约了企业的生产,增加了能源消耗。因此,对现有装置进行改造非常必要。其次,焦炭产品占公司收入的 65%以上,现在焦煤资源紧缺、价格居高不下,而焦炭受钢铁市场的影响,销售价格较低,毛利率不断下降,对公司现金流有较大的负面影响。三、 董事会对会计师事务所“非标准审计报告”的说明(一) 董事会、监事会对会计师事务所“非标准审计报告”的说明
    黑龙江黑化股份有限公司(以下简称""公司)2012 年度财务报告经天职国际会计师事务所(特殊普通合伙)审计于 2013 年 3 月 27 日出具了带强调事项的无保留审计意见。审计意见强调事项:我们提醒财务报表使用者关注,如财务报表附注十二所述,黑化股份 2012年度净利润为 1,626.10 万元,但营业利润亏损 9,406.90 万元,截至 2012 年 12 月 31 日累计亏损47,079.13 万元,流动负债总额高于流动资产总额 59,987.69 万元。此情况表明可能导致对黑化股份持续经营能力产生重大疑虑的事项或情况存在重大不确定性。
    对于审计意见强调事项涉及的事项,董事会说明如下:
    近几年来,由于公司主要原材料-煤的采购价格持续在高位运行,而产品市场持续低迷,资金严重短缺、原材料供应紧张、装置开工率不足、主要产品焦炭、化肥成本倒挂。2012 年公司面临的外部环境依然严峻,资金高度紧张局面没有得到缓解,公司在新一届董事会及管理层带领下,在实际控制人中国化工集团、中国昊华总公司支持下,面对困境,全体员工共同努力,以稳定生产经营、减亏增效为重心,通过强化企业管理,优化组织结构,规范资本市场、产品
                               黑龙江黑化股份有限公司 2012 年年度报告市场和原材料市场的运作,狠抓装置的"安稳长满优"运行,尿素生产不断刷新历史记录,克服了资金严重短缺、原材料供应紧张、产品市场低迷、装置开工率不足、主要产品成本倒挂等不利因素, 2012 年与上一年相比实现大幅减亏, 2012 年度净利润 1,626.10 万元,截至 2012 年12 月 31 日累计亏损 47,079.13 万元万元,流动负债总额高于流动资产总额 59,987.69 万元。2013 年,公司将积极采取以下措施,力争实现 2013 年扭亏为盈。
    一、确保生产装置"安稳长满优"运行;二、持续改进、挖掘潜力,降本增效;三、广开采购渠道,降低原料煤采购成本;四、抢市场、盯销售、抓回款;五、加强管理、压缩各项费用开支,降低财务费用支出;六、加快技术改造的步伐;七、产品结构调整项目;八、推广节能技术应用、降低能耗。(二) 董事会对会计政策、会计估计或核算方法变更的原因和影响的分析说明√ 不适用(三) 董事会对重要前期差错更正的原因及影响的分析说明√ 不适用四、 利润分配或资本公积金转增预案(一) 现金分红政策的制定、执行或调整情况
    公司可以采取现金或者股票方式分配股利。公司的利润分配应重视对投资者的合理回报,在保证公司业务发展对货币资金要求的基础上,公司应进行适当的现金分红。公司的利润分配政策应保持连续性和稳定性。股东存在违规占有公司资金的,公司应当扣减该股东所分配的现金红利,以偿还其占用的资金。
    公司 2011 年度亏损,截止 2011 年 12 月 31 日未分配利润为负值,公司 2011 年度不进行利润分配,也不进行公积金转增股本经审计.经审计,公司 2012 年度实现归属于母公司股东的净利 润 为 17,256,773.40 元 , 加 期 初 未 分 配 利 润 -488,048,119.68 , 本 年 度 可 供 分 配 的 利 润 为-470,791,346.28 元。董事会拟定公司 2012 年不进行利润分配,也不进行公积金转增。(二) 报告期内盈利且母公司未分配利润为正,但未提出现金红利分配预案的,公司应当详细披露原因以及未分配利润的用途和使用计划√ 不适用
                                       第五节 重要事项一、 重大诉讼、仲裁和媒体普遍质疑的事项本年度公司无重大诉讼、仲裁和媒体质疑事项。二、报告期内资金被占用情况及清欠进展情况√ 不适用三、 破产重整相关事项本年度公司无破产重整相关事项。
                            黑龙江黑化股份有限公司 2012 年年度报告四、 资产交易、企业合并事项√ 不适用五、 公司股权激励情况及其影响√ 不适用六、 重大关联交易√ 不适用七、 重大合同及其履行情况(一) 托管、承包、租赁事项√ 不适用(二) 担保情况√ 不适用(三) 其他重大合同
    本年度公司无其他重大合同。八、 承诺事项履行情况√不适用九、 聘任、解聘会计师事务所情况
                                                                     单位:万元 币种:人民币
    是否改聘会计师事务所:                            否
                                                                     现聘任
    境内会计师事务所名称                              天职国际会计师事务所(特殊普通合伙)
    境内会计师事务所报酬                                                                        50
    境内会计师事务所审计年限                          7
                                                名称                          报酬
                                  天职国际会计师事务所(特殊普
    内部控制审计会计师事务所                                                                    20
                                  通合伙)十、 上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人处罚及整改情况报告期内没有董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况。十一、 其他重大事项的说明报告期内公司无其他重大事项。
                            黑龙江黑化股份有限公司 2012 年年度报告
                            第六节 股份变动及股东情况一、 股本变动情况(一) 股份变动情况表1、 股份变动情况表
                                                                                      单位:股
                 本次变动前                  本次变动增减(+,-)                   本次变动后
                                               公
                                    发
                                               积                                                  比
                            比例    行    送
                 数量                          金      其他         小计               数量        例
                            (%)     新    股
                                               转                                                 (%)
                                    股
                                               股一、有限售
              194,781,133   49.94                    -194,781,133    -194,781,133             0条件股份1、国家持股2、国有法人
              194,781,133   49.94                    -194,781,133    -194,781,133             0持股3、其他内资持股其中: 境内非国有法人持股
       境内自然人持股4、外资持股其中: 境外法人持股
       境外自然人持股二、无限售
    条件流通股    195,218,867   50.06                     194,781,133    194,781,133    390,000,000   100份1、人民币普
              195,218,867   50.06                     194,781,133    194,781,133通股2、境内上市的外资股3、境外上市的外资股4、其他三、股份总
              390,000,000     100                               0              0    390,000,000   100数
                            黑龙江黑化股份有限公司 2012 年年度报告(二) 限售股份变动情况
    报告期内,本公司限售股份无变动情况。二、 证券发行与上市情况(一) 截至报告期末近 3 年历次证券发行情况
    截止本报告期末至前三年,公司未有证券发行与上市情况。(二) 公司股份总数及股东结构变动及公司资产和负债结构的变动情况
    报告期内没有因送股、配股等原因引起公司股份总数及结构的变动。(三) 现存的内部职工股情况
    本报告期末公司无内部职工股。三、 股东和实际控制人情况(一) 股东数量和持股情况
                                                                                    单位:股
                                               年度报告披露日前第 5 个
    截止报告期末股东总数                 48,604                                            44,221
                                                   交易日末股东总数
                                       前十名股东持股情况
                股
                                                   报告
                东      持股比                              持有有限售条件   质押或冻结的股份数
    股东名称                         持股总数       期内
                性      例(%)                                 股份数量               量
                                                   增减
                质
                国
    黑龙江黑化集    有
                          49.94    194,781,133                               质押     61,590,000
    团有限公司      法
                人
                国
                有
                                                                             冻结    133,191,133
                法
                人
                境
                内
    郑素娥          自          0.99      3,850,000
                然
                人国元证券股份
    有限公司客户    未
                            0.33      1,297,247
    信用交易担保    知证券账户
                境
                内
    宋晓婷                      0.28      1,098,300
                自
                然
                         黑龙江黑化股份有限公司 2012 年年度报告
                人
                境
                内
    张永亮          自       0.25       988,800
                然
                人中信建投证券
    股份有限公司    未
                         0.23       906,059
    客户信用交易    知担保证券账户
                境
                内
    孙定勋          自       0.23       899,308
                然
                人
                境
                内
    丁桂生          自       0.22       869,594
                然
                人
                境
                内
    朱德宏          自       0.21       826,334
                然
                人华泰证券股份
    有限公司客户    未
                         0.17       668,044
    信用交易担保    知证券账户
                              前十名无限售条件股东持股情况
                          持有无限售条件股份的
         股东名称                                             股份种类及数量
                                  数量
    黑龙江黑化集团有限公司              194,781,133 人民币普通股                   194,781,133
    郑素娥                                 3,850,000 人民币普通股                    3,850,000国元证券股份有限公司客
                                       1,297,247   人民币普通股                  1,297,247户信用交易担保证券账户
    宋晓婷                                 1,098,300   人民币普通股                  1,098,300
    张永亮                                   988,800   人民币普通股                    988,800中信建投证券股份有限公
    司客户信用交易担保证券                   906,059   人民币普通股                   906,059账户
    孙定勋                                   899,308   人民币普通股                   899,308
    丁桂生                                   869,594   人民币普通股                   869,594
    朱德宏                                   826,334   人民币普通股                   826,334华泰证券股份有限公司客
                                         668,044   人民币普通股                   668,044户信用交易担保证券账户
                          黑龙江黑化股份有限公司 2012 年年度报告
                          公司控股股东与上述股东之间不存在关联关系或属于《上市公司收购管上述股东关联关系或一致
                          理办法》规定的一致行动人。公司未知其他股东之间是否存在关联关系
       行动的说明
                          或是否为一致行动人。四、 控股股东及实际控制人情况(一) 控股股东情况1、 法人
                                                                   单位:万元 币种:人民币
    名称                                             黑龙江黑化集团有限公司
    单位负责人或法定代表人                           岳守城
    成立日期                                         1997 年 4 月 24 日
    组织机构代码                                     24561023-7
    注册资本                                                                                  36,000
                                                 许可经营项目:煤气、粗苯、焦油、苯酚、萘、
                                                 蒽、洗油、焦油沥青、杂酚、氨、甲醇、液氧、
                                                 液氮、硫磺、硝酸、二氧化碳、氨水、过氧化氢、主要经营业务
                                                 硝酸铵生产(《安全生产许可证》有效期至 2015
                                                 年 09 月 08 日);道路普通货物运输(限华龙物流
                                                 分公司经营)。
    经营成果                                         2012 年实现净利润-25115 万元。
    财务状况                                         2012 年末总资产 102774 万元。
    现金流和未来发展战略                             2012 年经营活动现金流量净额为 2102 万元。(二) 实际控制人情况1、 法人
                                                               单位:万元 币种:人民币
    名称                                             国务院国有资产监督管理委员会2、 公司与实际控制人之间的产权及控制关系的方框图
                         黑龙江黑化股份有限公司 2012 年年度报告五、 其他持股在百分之十以上的法人股东截止报告期末,公司无持股在百分之十以上的其他法人股东。
                          黑龙江黑化股份有限公司 2012 年年度报告
                 第七节 董事、监事、高级管理人员和员工情况一、 持股变动及报酬情况(一) 现任及报告期内离任董事、监事和高级管理人员持股变动及报酬情况
                                                                                          单位:股
                                                                                                      报告
                                                                                                      期从
                                                                                           报告期
                                                                                                      股东
                                                                                           内从公
                                                                                                      单位
                                                                        年度内             司领取
                                                                                                      获得
                                  任期起    任期终    年初持   年末持   股份增   增减变    的应付
    姓名     职务     性别   年龄                                                                        的应
                                  始日期    止日期      股数     股数   减变动   动原因    报酬总
                                                                                                      付报
                                                                          量               额(万
                                                                                                      酬总
                                                                                           元)(税
                                                                                                        额
                                                                                             前)
                                                                                                      (万
                                                                                                      元)
                                  2012 年   2015 年
         董事长
    岳守成            男         48   6 月 29   6 月 29                                           7.88
         总经理
                                  日        日
         董事、                   2012 年   2015 年
    栾友     副总经   男         49   6 月 29   6 月 29                                                   6.15
         理                       日        日
         董事、                   2012 年   2015 年
    田晓耕   副总经   男         47   6 月 29   6 月 29                                           6.11
         理                       日        日
         董事、                   2012 年   2015 年
                                                                                 二级市
    唐文革   副总经   男         45   6 月 29   6 月 29            10,000   10,000                6.09
                                                                                 场买入
         理                       日        日
                                  2012 年   2015 年
    郭春峰   董事     男         38   6 月 29   6 月 29                                           5.69
                                  日        日
                                  2012 年   2015 年
    赵娜     董事     女         31   6 月 29   6 月 29                                                   2.56
                                  日        日
                                  2012 年   2015 年
         独立董
    郭馨梅            女         45   6 月 29   6 月 29                                                   3.96
         事
                                  日        日
                                  2012 年   2015 年
         独立董
    杨金英            女         41   6 月 29   6 月 29
         事
                                  日        日
                                  2012 年   2015 年
         独立董
    许兆辉            男         53   6 月 29   6 月 29
         事
                                  日        日
                                  2012 年   2015 年
         监事会
    杜秀云            女         39   6 月 29   6 月 29                                                   3.96
         主席
                                  日        日
                                  2012 年   2015 年
    林波     监事     男         42   6 月 29   6 月 29                                                   4.24
                                  日        日
                                  2012 年   2015 年
    冯志勇   监事     男         36   6 月 29   6 月 29                                                    3.9
                                  日        日
                           黑龙江黑化股份有限公司 2012 年年度报告
                                     2012 年   2015 年
         副总经
    任海林            男            45   6 月 29   6 月 29                                   4.63
         理
                                     日        日
                                     2012 年   2015 年
         总会计
    刘亚芳            女            50   6 月 29   6 月 29                                   5.74
         师
                                     日        日
                                     2012 年   2015 年
         董事会
    张连增            男            49   6 月 29   6 月 29                                   4.31
         秘书
                                     日        日
    合计     /           /    /            /         /         10,000   10,000   /        40.45   24.77岳守成:黑化集团副总经理;河南骏化集团副总经理兼昊华骏化股份有限公司总经理;中国昊华化工(集团)总公司经济运营部副主任。2011 年 10 月至今任黑化集团执行董事、党委书记、总经理。栾友:黑化股份公司焦化厂回收车间技术员、工程师、车间主任; 双氧水厂厂长;焦化厂厂长;黑化集团总调度长;黑化集团总经理助理;2011 年 3 月至今任黑化集团副总经理。田晓耕:历任黑化股份公司焦化厂焦油车间技术员、副主任、主任,副厂长兼总工程师;齐齐哈尔市德科化工有限责任公司副经理兼焦油加工区主任、鸡西市东森煤化工有限公司经理。2011年 11 月起至今任黑化股份公司焦化厂厂长兼齐齐哈尔市德科化工有限责任公司董事长、经理。唐文革:历任黑化集团硝铵厂技术员、生产科副科长、净化车间副主任、厂长助理、总工程师兼技术科科长;黑化集团安环部副部长、部长。2011 年 12 月起至今任黑化集团硝铵厂厂长。郭春峰:历任黑化股份公司尿素厂技术员、合成车间副主任、机械动力科科长、副厂长。2010年 7 月起至今任黑化股份公司机械动力部部长。赵娜:先后在黑化集团造气厂检修车间仪表班、黑化集团生产技术部工作。2007 年 6 月起至今任黑化集团团委副书记。郭馨梅:北京工商大学教师、北京工商大学科技处副处长、北京工商大学工会副主席、北京工商大学经济学院副院长;2011 年 11 月起至今任北京工商大学经济学院副院长兼文科实践中心主任;井冈山旅游发展股份有限公司独立董事。杨金英:铁道部党校铁路企业管理教研部讲师、副教授。2011 年 8 月至今任广东金马旅游集团股份有限公司独立董事。许兆辉:黑龙江安联会计师事务所董事长杜秀云:黑化集团公司财务部会计、黑化集团公司热电厂主管会计、黑化集团德科公司副主任会计师、黑化集团公司财务部部长、黑化集团公司审计部部长。2011 年 11 月起至今任黑化集团公司财务部部长。林波:黑化集团法律事务部部长。冯志勇:黑化集团生产部副部长兼调度中心主任。2011 年 11 月起至今任黑化集团办公室主任。任海林:黑化股份公司焦化厂副厂长,总工程师,厂长。2011 年 12 月起至今任黑化股份公司原料采购部部长。刘亚芳:黑化股份公司总会计师张连增:黑化股份公司第四届董事会秘书。二、 现任及报告期内离任董事、监事和高级管理人员的任职情况(一) 在股东单位任职情况
                                      在股东单位担任的
    任职人员姓名      股东单位名称                             任期起始日期           任期终止日期
                                            职务
                  黑龙江黑化集团
    岳守城                               党委书记总经理      2011 年 10 月 12 日
                  有限公司
                  黑龙江黑化集团
    栾友                                 副总经理            2011 年 3 月 1 日
                  有限公司
                            黑龙江黑化股份有限公司 2012 年年度报告
                黑龙江黑化集团
    赵娜                               团委副书记             2007 年 6 月 1 日
                有限公司
                黑龙江黑化集团
    杜秀云                             财务部长               2011 年 11 月 1 日
                有限公司
                黑龙江黑化集团
    林波                               法律部长               2007 年 3 月 13 日
                有限公司
                黑龙江黑化集团
    冯志勇                             办公室主任             2011 年 11 月 3 日
                有限公司
                黑龙江黑化集团
    刘亚芳                             总会计师               2011 年 3 月 1 日
                有限公司(二) 在其他单位任职情况截止本报告期末公司无董事、监事、高管在其他单位任职。三、 董事、监事、高级管理人员报酬情况
    董事、监事、高级管理人      根据其所担任的职位由董事会确定。独立董事报酬由董事会提出议案经
    员报酬的决策程序            股东大会审议确定。董事、监事、高级管理人
                            按照《公司岗位工资实施办法》确定的标准,根据所担任的职务确定。员报酬确定依据董事、监事和高级管理人
                            已支付。员报酬的应付报酬情况报告期末全体董事、监事
    和高级管理人员实际获得      65.22 万元。的报酬合计四、 公司董事、监事、高级管理人员变动情况
         姓名                   担任的职务                变动情形                    变动原因
    王宏伟                    董事长总经理             离任                        换届
    许文祥                    董事                     离任                        换届
    朱勋绩                    董事                     离任                        换届
    张肃泉                    董事                     离任                        换届
    徐维欣                    董事                     离任                        换届
    吴德生                    董事                     离任                        换届
    吴平                      独立董事                 离任                        换届
    王玉伟                    独立董事                 离任                        换届
    赵玉水                    监事会主席               离任                        换届
    刘真俊                    监事                     离任                        换届
    李志良                    监事                     离任                        换届
    岳守成                    董事长总经理             聘任                        换届
    栾友                      董事                     聘任                        换届
    田晓耕                    董事副总经理             聘任                        换届
    唐文革                    董事副总经理             聘任                        换届
    郭春峰                    董事                     聘任                        换届
    赵娜                      董事                     聘任                        换届
    杨金英                    独立董事                 聘任                        换届
                          黑龙江黑化股份有限公司 2012 年年度报告
    郭馨梅                 独立董事                 聘任                    换届
    任海林                 副总经理                 聘任                    换届
    杜秀云                 监事会主席               聘任                    换届
    林波                   监事                     聘任                    换届
    冯志勇                 监事                     聘任                    换届五、 公司核心技术团队或关键技术人员情况公司技术核心团队为机械动力部、规划发展部、生产技术部。关键技术人员共计 18 人。六、 母公司和主要子公司的员工情况(一) 员工情况
    母公司在职员工的数量                                                                2,779
    主要子公司在职员工的数量                                                               10
    在职员工的数量合计                                                                  2,789母公司及主要子公司需承担费用的离退休职工
                                                                                        0人数
                                       专业构成
                专业构成类别                                       专业构成人数
                  生产人员                                                           2,414
                  销售人员                                                              84
                  技术人员                                                             131
                  财务人员                                                              16
                  行政人员                                                             134
                                       教育程度
                教育程度类别                                        数量(人)
           硕士                2                                                        2
           本科              135                                                      135
           大专              685                                                      685
           中专              225                                                      225
           技校              340                                                      340
           高中              698                                                      698
           初中以下          694                                                      694(二) 薪酬政策1、全员实行绩效考核分配;2、高级管理人员实行年薪分配;3、中层管理者实行职务工资+绩效工资;4、工人和普通管理人员实行基础工资+年龄工资+绩效工资。(三) 专业构成统计图:
                          黑龙江黑化股份有限公司 2012 年年度报告(四) 教育程度统计图:
                                 第八节 公司治理一、 公司治理及内幕知情人登记管理等相关情况说明
      报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》和中国证监会相关法律法规的要求,结合本公司实际情况,继续深入开展公司治理专项活动,使公司法人治理结构更加完善,公司运作也更加规范,公司治理的整体水平取得显著提高。主要体现在如下方面:
    1、关于股东与股东大会:公司严格按照中国证监会发布《股东大会规范意见》和《公司章程》的有关规定召集、召开股东大会,使股东充分行使表决权,享有平等地位,确保股东的合法权益。
    2、关于控股股东与上市公司的关系:公司控股股东严格规范自身行为,通过股东大会行使出资人权利,没有超越股东大会直接或间接干预公司的决策和经营活动。公司与控股股东在人员、资产、财务、机构和业务方面已完全分开,公司董事会、监事会和经营管理机构均独立运作。公司与控股股东进行的关联交易公平合理,均履行法定程序并及时进行信息披露。
    3、关于董事与董事会:公司严格按照《公司法》和《公司章程》规定的董事选聘程序选举董事和独立董事。报告期内,公司董事会组成人员为 9 人,其中独立董事 3 人,董事会的人数和人员构成符合法律、法规的要求。全体董事认真出席董事会,履行诚信和勤勉职责,所做决策符合股东利益和公司长远发展的需要。
    4、关于监事与监事会:公司严格按照《公司法》和《公司章程》规定的程序选举监事。报告期内,公司监事会组成人员为 3 人,监事会的人数和人员构成符合法律、法规的要求。全体监事认真履行监事职责,对公司重大事项、财务情况以及公司董事、高级管理人员履行职责的规范性、合法性进行监督,以此来维护公司和股东的合法权益。
    5、关于信息披露与透明度:公司严格按照《股票上市规则》和《公司章程》的规定,真实、准确、完整、及时地披露相关信息。
    7、关于内部控制建设:根据中国证监会的要求,公司在 2012 年正式启动内部控制规范的制订及实施工作。报告期内,公司建立了内部控制管理手册,形成了公司 2012 年内部控制评价报告,规范和完善公司内部控制制度,为规避经营风险提高管理水平奠定了基础。
    8、关于公司内幕信息知情人登记管理制度建立健全情况:公司已按照中国证监会及黑龙江证监局的要求,制订了内幕信息知情人登记备案制度。报告期内,公司严格按照上述制度对内幕信息进行规范管理,杜绝内幕交易发生。二、 股东大会情况简介
                            黑龙江黑化股份有限公司 2012 年年度报告
                                                                       决议刊登的指
                                                                                        决议刊登的披
    会议届次        召开日期        会议议案名称       决议情况         定网站的查询
                                                                                            露日期
                                                                           索引
                                   1、《公司 2011
                                   年度董事会工
                                   作 报 告 》; 2 、
                                   《 公 司 2011
                                   年度监事会工
                                   作 报 告 》; 3 、
                                   《 公 司 2011
                                   年年度报告》
                                   及《年报摘
                                   要》;4、《公司
                                   2011 年度财务
                 2012 年 6 月 29   决算报告》;5、 各项议案全部                         2012 年 6 月 30
    2011 年度                                                              www.sse.com.cn
                 日                《 公 司 2011 通过。                                 日
                                   度利润分配预
                                   案》;6、《公司
                                   2012 年与黑化
                                   集团有限公司
                                   日常关联交易
                                   预计的议案》;
                                   7、《关于董事
                                   会换届选举的
                                   议案》;8、《关
                                   于监事会换届
                                   选举的议案》。三、 董事履行职责情况(一) 董事参加董事会和股东大会的情况
                                                                                               参加股
                                                  参加董事会情况                               东大会
                                                                                                 情况
    董事姓       是否独                                                               是否连
                        本年应
    名         立董事                           以通讯                              续两次      出席股
                        参加董      亲自出                委托出         缺席次
                                               方式参                              未亲自      东大会
                        事会次      席次数                席次数           数
                                               加次数                              参加会      的次数
                          数
                                                                                      议
    岳守成      否         4                  3           1                        0   否         0
    栾友        否         4                  3           1                        0   否         0
    田晓耕      否         4                  3           1                        0   否         0
    唐文革      否         4                  3           1                        0   否         0
    郭春峰      否         4                  3           1                        0   否         0
    赵娜        否         4                  2           1            1           0   否         0
    许兆辉      是         4                  3           1                        0   否         0
    郭馨梅      是         4                  2           1            1           0   否         0
                          黑龙江黑化股份有限公司 2012 年年度报告
    扬金英     是        4                  3           1                0   否        0
    年内召开董事会会议次数                                                                   4
    其中:现场会议次数                                                                       3
    通讯方式召开会议次数                                                                     1(二) 独立董事对公司有关事项提出异议的情况报告期内,公司独立董事未对董事会议案及公司有关事项提出异议。四、 监事会发现公司存在风险的说明
    监事会对报告期内的监督事项无异议。
                                 第九节 内部控制一、 内部控制责任声明及内部控制制度建设情况
    建立健全并有效实施内部控制是公司董事会的责任;监事会对董事会建立与实施内部控制进行监督;经理层负责组织领导公司内部控制的日常运行。
    公司内部控制的目标是:一般包括合理保证经营合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进实现发展战略。由于内部控制存在固有局限性,故仅能对实现上述目标提供合理保证。
    公司根据《公司法》、《证券法》、《企业内部控制基本规范》等有关法律法规的要求,结合公司实际情况,建立了以财务报告为基础的内部控制管理体系,公司将定期梳理各项业务流程并将结合公司发展具体情况继续完善各项控制制度,形成持续有效的内部控制运行管理体系。内部控制自我评价报告详见附件二、 内部控制审计报告的相关情况说明天职国际会计师事务所(特殊普通合伙)作为公司内部控制审计机构为公司出具了《天职沈SJ[2013]90-1 号》标准无保留内部控制审计报告。内部控制审计报告详见附件三、 年度报告重大差错责任追究制度及相关执行情况说明公司严格按照《黑龙江黑化股份有限公司年报信息披露重大差错责任追究制度》的要求进行年报的编制和披露工作。报告期内,公司没有发生年度报告重大差错。
                           黑龙江黑化股份有限公司 2012 年年度报告
                              第十节      财务会计报告
    公司年度财务报告已经天职国际会计师事务所(特殊普通合伙)注册会计师王君、王世海审计,并出具了有带强调事项段或其他事项段的无保留意见的审计报告。一、 审计报告天职沈 SJ[2013]90 号黑龙江黑化股份有限公司全体股东:
    我们审计了后附的黑龙江黑化股份有限公司(以下简称“黑化股份”)财务报表,包括 2012年 12 月 31 日的资产负债表及合并资产负债表,2012 年度的利润表及合并利润表、所有者权益变动表及合并所有者权益变动表和现金流量表及合并现金流量表以及财务报表附注。一、管理层对财务报表的责任
    编制和公允列报财务报表是黑化股份管理层的责任,这种责任包括:(1)按照企业会计准则的规定编制财务报表,并使其实现公允反映;(2)设计、执行和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大错报。二、注册会计师的责任
    我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德守则,计划和执行审计工作以对财务报表是否不存在重大错报获取合理保证。
    审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,注册会计师考虑与财务报表编制和公允列报相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。
    我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。三、审计意见
    我们认为,黑化股份财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了黑化股份 2012 年 12 月 31 日的财务状况及合并财务状况以及 2012 年度的经营成果和现金流量及合并经营成果和合并现金流量。四、强调事项
    我们提醒财务报表使用者关注,如财务报表附注十二所述,黑化股份 2012 年度净利润为1,626.10 万元,但营业利润亏损 9,406.90 万元,截至 2012 年 12 月 31 日累计亏损 47,079.13 万元,流动负债总额高于流动资产总额 59,987.69 万元。此情况表明可能导致对黑化股份持续经营能力产生重大疑虑的事项或情况存在重大不确定性。本段内容不影响已发表的审计意见。
      中国北京                                中国注册会计师:王君
    二○一三年三月二十七日                        中国注册会计师:王世海二、 财务报表
                                     合并资产负债表
                                    2012 年 12 月 31 日
                          黑龙江黑化股份有限公司 2012 年年度报告编制单位:黑龙江黑化股份有限公司
                                                                      单位:元 币种:人民币
          项目              附注                期末余额                     年初余额流动资产:
    货币资金                                         212,862,850.41               22,796,347.61
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                         41,647,637.84               30,669,130.00
    应收账款                                        301,160,113.30               85,895,273.52
    预付款项                                         37,620,261.32               13,376,271.13
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                       26,266,772.53               17,564,273.91
    买入返售金融资产
    存货                                            136,554,683.87              130,550,994.34
    一年内到期的非流动资产
    其他流动资产
       流动资产合计                                  756,112,319.27              300,852,290.51非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资
    投资性房地产
    固定资产                                        895,007,399.72            1,005,435,895.57
    在建工程                                         25,244,351.58               11,563,048.29
    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
    开发支出
                         黑龙江黑化股份有限公司 2012 年年度报告
    商誉
    长期待摊费用
    递延所得税资产
    其他非流动资产                                    5,957,851.88      7,943,802.56
       非流动资产合计                               926,209,603.18   1,024,942,746.42
         资产总计                                 1,682,321,922.45   1,325,795,036.93流动负债:
    短期借款                                        159,599,878.79    164,592,375.00
    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                                        396,000,000.00     36,000,000.00
    应付账款                                        536,203,756.77    395,381,657.77
    预收款项                                        207,126,834.87    364,758,113.70
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                      4,364,137.24      3,217,778.92
    应交税费                                         13,514,396.29      -1,306,172.95
    应付利息                                            258,717.85
    应付股利
    其他应付款                                       13,911,536.01      9,985,582.20
    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
                                                     25,010,000.00     25,000,000.00负债
    其他流动负债
       流动负债合计                               1,355,989,257.82    997,629,334.64非流动负债:
    长期借款
    应付债券
    长期应付款                                        4,380,000.00     29,390,000.00
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                   20,760,000.00     20,760,000.00
                          黑龙江黑化股份有限公司 2012 年年度报告
       非流动负债合计                                 25,140,000.00                 50,150,000.00
         负债合计                                  1,381,129,257.82              1,047,779,334.64所有者权益(或股东权益):
    实收资本(或股本)                               390,000,000.00                390,000,000.00
    资本公积                                        325,637,339.56                325,637,339.56
    减:库存股
    专项储备                                         26,116,939.49                 19,200,948.50
    盈余公积                                         28,067,460.06                 28,067,460.06
    一般风险准备
    未分配利润                                     -470,791,346.28               -488,048,119.68
    外币报表折算差额
    归属于母公司所有者
                                                     299,030,392.83                274,857,628.44权益合计
    少数股东权益                                        2,162,271.80                3,158,073.85
         所有者权益合计                              301,192,664.63                278,015,702.29
       负债和所有者权益
                                                   1,682,321,922.45              1,325,795,036.93总计法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                   母公司资产负债表
                                   2012 年 12 月 31 日编制单位:黑龙江黑化股份有限公司
                                                                        单位:元 币种:人民币
          项目              附注                期末余额                       年初余额流动资产:
    货币资金                                         212,199,053.60                 21,593,229.35
    交易性金融资产
    应收票据                                         41,647,637.84                 30,669,130.00
    应收账款                                        304,997,922.23                 88,739,375.19
    预付款项                                         37,620,261.32                 13,376,271.13
    应收利息
    应收股利
    其他应收款                                       23,303,610.28                 16,275,043.01
    存货                                            129,490,202.71                125,456,318.49
    一年内到期的非流动资产
    其他流动资产
       流动资产合计                                  749,258,687.98                296,109,367.17
                         黑龙江黑化股份有限公司 2012 年年度报告非流动资产:
    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                                     19,030,000.00     19,030,000.00
    投资性房地产
    固定资产                                        881,746,286.12    991,209,387.25
    在建工程                                         25,244,351.58     11,563,048.29
    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
    开发支出
    商誉
    长期待摊费用
    递延所得税资产
    其他非流动资产                                    5,957,851.88      7,943,802.56
       非流动资产合计                               931,978,489.58   1,029,746,238.10
         资产总计                                 1,681,237,177.56   1,325,855,605.27流动负债:
    短期借款                                        159,599,878.79    164,592,375.00
    交易性金融负债
    应付票据                                        396,000,000.00     36,000,000.00
    应付账款                                        530,496,260.71    391,835,683.05
    预收款项                                        206,448,194.87    364,445,113.70
    应付职工薪酬                                      3,956,536.65      2,818,180.13
    应交税费                                         13,514,396.29      -1,306,172.95
    应付利息                                            258,717.85
    应付股利
    其他应付款                                       12,703,971.06      8,899,376.63
    一年内到期的非流动
                                                     25,010,000.00     25,000,000.00负债
    其他流动负债
       流动负债合计                               1,347,987,956.22    992,284,555.56非流动负债:
    长期借款
    应付债券
                           黑龙江黑化股份有限公司 2012 年年度报告
    长期应付款                                                                       25,010,000.00
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                      20,760,000.00                20,760,000.00
      非流动负债合计                                    20,760,000.00                45,770,000.00
        负债合计                                    1,368,747,956.22              1,038,054,555.56所有者权益(或股东权益):
    实收资本(或股本)                                390,000,000.00               390,000,000.00
    资本公积                                          325,637,339.56               325,637,339.56
    减:库存股
    专项储备                                            26,116,939.49                19,200,948.50
    盈余公积                                            28,067,460.06                28,067,460.06
    一般风险准备
    未分配利润                                       -457,332,517.77               -475,104,698.41所有者权益(或股东权益)
                                                      312,489,221.34               287,801,049.71合计
      负债和所有者权益
                                                    1,681,237,177.56              1,325,855,605.27(或股东权益)总计法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                       合并利润表
                                     2012 年 1—12 月
                                                                        单位:元 币种:人民币
                 项目                    附注            本期金额                 上期金额
    一、营业总收入                                           1,639,736,588.21         1,557,983,024.91
    其中:营业收入                                       1,639,736,588.21         1,557,983,024.91
          利息收入
          已赚保费
          手续费及佣金收入
    二、营业总成本                                           1,733,805,616.86         1,917,244,442.76
    其中:营业成本                                       1,638,321,869.46         1,801,454,895.37
          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
                            黑龙江黑化股份有限公司 2012 年年度报告
           分保费用
           营业税金及附加                                     1,226,871.74
           销售费用                                           8,854,657.91             6,817,511.05
           管理费用                                          43,617,548.92            68,593,665.04
           财务费用                                          31,021,750.92            31,443,024.25
           资产减值损失                                      10,762,917.91             8,935,347.05
    加:公允价值变动收益(损失以“-”号填列)
       投资收益(损失以“-”号填列)
         其中:对联营企业和合营企业的投资收益
       汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                          -94,069,028.65          -359,261,417.85
    加:营业外收入                                          110,330,000.00
    减:营业外支出                                                                    15,950,640.51
       其中:非流动资产处置损失                                                       15,950,640.51四、利润总额(亏损总额以“-”号
                                                             16,260,971.35          -375,212,058.36填列)
    减:所得税费用
    五、净利润(净亏损以“-”号填列)                           16,260,971.35          -375,212,058.36
    归属于母公司所有者的净利润                               17,256,773.40          -374,265,530.77
    少数股东损益                                               -995,802.05              -946,527.59六、每股收益:
    (一)基本每股收益                                                0.04                    -0.96
    (二)稀释每股收益                                                0.04                    -0.96七、其他综合收益
    八、综合收益总额                                             16,260,971.35          -375,212,058.36
    归属于母公司所有者的综合收益
                                                             17,256,773.40          -374,265,530.77总额
    归属于少数股东的综合收益总额                               -995,802.05              -946,527.59法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                       母公司利润表
                                      2012 年 1—12 月
                                                                         单位:元 币种:人民币
                 项目                     附注            本期金额                 上期金额
    一、营业收入                                              1,632,387,383.12         1,552,502,593.09
                          黑龙江黑化股份有限公司 2012 年年度报告
    减:营业成本                                        1,630,273,943.64         1,795,755,042.74
         营业税金及附加                                      1,226,871.74
         销售费用                                            8,615,756.16            6,721,122.30
         管理费用                                           42,133,610.45           66,982,907.11
         财务费用                                           31,021,400.16           31,444,277.07
         资产减值损失                                       11,673,620.33            8,211,554.44
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填列)
           其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                         -92,557,819.36         -356,612,310.57
    加:营业外收入                                         110,330,000.00
    减:营业外支出                                                                  15,950,640.51
         其中:非流动资产处置损失                                                      127,356.67三、利润总额(亏损总额以“-”号
                                                            17,772,180.64         -372,562,951.08填列)
    减:所得税费用
    四、净利润(净亏损以“-”号填列)                    17,772,180.64               -372,562,951.08五、每股收益:
    (一)基本每股收益
    (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                      17,772,180.64               -372,562,951.08法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                    合并现金流量表
                                    2012 年 1—12 月
                                                                        单位:元 币种:人民币
          项目              附注                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
                                                     470,874,456.87                955,512,295.20收到的现金
    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
                          黑龙江黑化股份有限公司 2012 年年度报告资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还
    收到其他与经营活动
                                                     115,088,712.57     3,809,089.45有关的现金
       经营活动现金流入
                                                     585,963,169.44   959,321,384.65小计
    购买商品、接受劳务
                                                     357,167,611.30   785,147,599.56支付的现金
    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
                                                     137,147,018.01    87,569,330.16工支付的现金
    支付的各项税费                                    2,258,771.24     2,419,769.44
    支付其他与经营活动
                                                      24,068,470.18    10,337,730.06有关的现金
       经营活动现金流出
                                                     520,641,870.73   885,474,429.22小计
         经营活动产生的                               65,321,298.71    73,846,955.43
                          黑龙江黑化股份有限公司 2012 年年度报告现金流量净额二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
       投资活动现金流入小计
    购建固定资产、无形
    资产和其他长期资产支付                                 7,722,555.97     1,604,654.20的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
       投资活动现金流出
                                                       7,722,555.97     1,604,654.20小计
         投资活动产生的
                                                      -7,722,555.97    -1,604,654.20现金流量净额三、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                               194,199,908.50   164,592,375.00
    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
                                                     194,199,908.50   164,592,375.00小计
                          黑龙江黑化股份有限公司 2012 年年度报告
    偿还债务支付的现金                               227,020,352.71              382,280,000.00
    分配股利、利润或偿
                                                      14,711,795.73               20,373,001.98付利息支付的现金
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金
       筹资活动现金流出
                                                     241,732,148.44              402,653,001.98小计
        筹资活动产生的
                                                     -47,532,239.94             -238,060,626.98现金流量净额四、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
                                                      10,066,502.80             -165,818,325.75增加额
    加:期初现金及现金
                                                       4,796,347.61              170,614,673.36等价物余额六、期末现金及现金等价
                                                  14,862,850.41                    4,796,347.61物余额法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                   母公司现金流量表
                                   2012 年 1—12 月
                                                                      单位:元 币种:人民币
          项目              附注                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
                                                     463,703,400.44              950,480,193.90收到的现金
    收到的税费返还
    收到其他与经营活动
                                                     112,139,812.89                3,203,682.95有关的现金
       经营活动现金流入
                                                     575,843,213.33              953,683,876.85小计
    购买商品、接受劳务
                                                     351,275,763.17              781,958,547.96支付的现金
    支付给职工以及为职
                                                     136,199,492.63               86,795,873.41工支付的现金
    支付的各项税费                                     2,168,350.70                2,329,757.64
    支付其他与经营活动                                20,538,986.67                9,945,199.62
                          黑龙江黑化股份有限公司 2012 年年度报告有关的现金
       经营活动现金流出
                                                     510,182,593.17   881,029,378.63小计
         经营活动产生的
                                                      65,660,620.16    72,654,498.22现金流量净额二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
       投资活动现金流入小计
    购建固定资产、无形
    资产和其他长期资产支付                                 7,522,555.97     1,604,654.20的现金
    投资支付的现金
    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
                                                       7,522,555.97     1,604,654.20小计
         投资活动产生的
                                                      -7,522,555.97    -1,604,654.20现金流量净额三、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                               194,199,908.50   164,592,375.00
    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                              194,199,908.50   164,592,375.00
                          黑龙江黑化股份有限公司 2012 年年度报告小计
    偿还债务支付的现金                               227,020,352.71    382,280,000.00
    分配股利、利润或偿
                                                      14,711,795.73     20,373,001.98付利息支付的现金
    支付其他与筹资活动有关的现金
       筹资活动现金流出
                                                     241,732,148.44    402,653,001.98小计
        筹资活动产生的
                                                     -47,532,239.94    -238,060,626.98现金流量净额四、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
                                                      10,605,824.25    -167,010,782.96增加额
    加:期初现金及现金
                                                       3,593,229.35    170,604,012.31等价物余额六、期末现金及现金等价
                                                  14,199,053.60           3,593,229.35物余额法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                                  黑龙江黑化股份有限公司 2012 年年度报告
                                                         合并所有者权益变动表
                                                           2012 年 1—12 月
                                                                                                                       单位:元 币种:人民币
                                                                       本期金额
                                                   归属于母公司所有者权益
    项目                                      减:                              一般                                       少数股东权     所有者权益合
         实收资本(或
                            资本公积       库存    专项储备      盈余公积    风险           未分配利润       其他           益             计
           股本)
                                             股                              准备一、上
    年 年 末 390,000,000.00   325,637,339.56          19,200,948.50   28,067,460.06            -488,048,119.68      0.00    3,158,073.85   278,015,702.29余额
      加:会计政策变更
         前期差错更正
         其他二、本
    年年初   390,000,000.00   325,637,339.56          19,200,948.50   28,067,460.06            -488,048,119.68              3,158,073.85   278,015,702.29余额三、本期增减
                                                   6,915,990.99                             17,256,773.40                -995,802.05    23,176,962.34变动金额(减
           黑龙江黑化股份有限公司 2012 年年度报告少 以“-”号 填列)(一)
                                                    17,256,773.40          -995,802.05   16,260,971.35净利润(二)其他综合收益上 述(一)
                                                    17,256,773.40   0.00   -995,802.05   16,260,971.35和(二)小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取
          黑龙江黑化股份有限公司 2012 年年度报告盈余公积2.提取一般风险准备3.对所有 者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)
          6,915,990.99                             6,915,990.99专项储
                                                    黑龙江黑化股份有限公司 2012 年年度报告备1.本期
                                                    7,770,428.77                                                                        7,770,428.77提取2.本期
                                                      854,437.78                                                                         854,437.78使用(七)其他四、本
    期期末    390,000,000.00   325,637,339.56          26,116,939.49   28,067,460.06             -470,791,346.28           2,162,271.80   301,192,664.63余额
                                                                                                                      单位:元 币种:人民币
                                                                      上年同期金额
                                                    归属于母公司所有者权益
                                                                              一
                                                                              般
    项目                                       减:                                                                       少数股东权     所有者权益合
          实收资本(或                                                        风
                             资本公积       库存    专项储备      盈余公积                   未分配利润        其他        益             计
            股本)                                                            险
                                            股
                                                                              准
                                                                              备一、上
    年年末    390,000,000.00   325,637,339.56          12,271,664.08   28,067,460.06         -113,782,588.91              4,104,601.44    646,298,476.23余额
           加:会计政策变更
           前期差错
                                                 黑龙江黑化股份有限公司 2012 年年度报告更正
          其他二、本
    年年初 390,000,000.00   325,637,339.56   0.00   12,271,664.08   28,067,460.06   0.00   -113,782,588.91   0.00   4,104,601.44   646,298,476.23余额三、本期增减变动金额(减
                                                 6,929,284.42                          -374,265,530.77          -946,527.59    -368,282,773.94少 以“-”号 填列)(一)
                                                                                       -374,265,530.77          -946,527.59    -375,212,058.36净利润(二)其他综合收益上 述(一)
                                                                                       -374,265,530.77   0.00   -946,527.59    -375,212,058.36和(二)小计(三)所有者投入和减少资本1.所有者投入
          黑龙江黑化股份有限公司 2012 年年度报告资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有 者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)
                                                 黑龙江黑化股份有限公司 2012 年年度报告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                                        6,929,284.42                                                                          6,929,284.42备1.本期
                                              7,604,935.54                                                                          7,604,935.54提取2.本期
                                                675,651.12                                                                           675,651.12使用(七)其他四、本
    期期末 390,000,000.00 325,637,339.56         19,200,948.50 28,067,460.06              -488,048,119.68             3,158,073.85    278,015,702.29余额法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                                        母公司所有者权益变动表
                                                            2012 年 1—12 月
                                                                                                                 单位:元 币种:人民币
                                                                          本期金额
    项目   实收资本(或
                            资本公积       减:库存股       专项储备          盈余公积         一般风险准备    未分配利润        所有者权益合计
           股本)一、上
         390,000,000.00   325,637,339.56                  19,200,948.50        28,067,460.06                  -475,104,698.41      287,801,049.71年年末
                                         黑龙江黑化股份有限公司 2012 年年度报告余额
       加:会计政策变更
            前期差错更正
            其他二、本
    年年初 390,000,000.00   325,637,339.56            19,200,948.50        28,067,460.06   -475,104,698.41   287,801,049.71余额三、本期增减变动金额(减
                                                   6,915,990.99                         17,772,180.64     24,688,171.63少 以“-”号 填列)(一)
                                                                                        17,772,180.64     17,772,180.64净利润(二)其他综合收益上 述
    (一)                                                                                  17,772,180.64     17,772,180.64和(二)
           黑龙江黑化股份有限公司 2012 年年度报告小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2. 提 取一般风险准备3.对所有 者(或股东)的分配4.其他(五)
                                            黑龙江黑化股份有限公司 2012 年年度报告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                                                6,915,990.99                                            6,915,990.99备1.本期
                                                      7,770,428.77                                            7,770,428.77提取2.本期
                                                        854,437.78                                             854,437.78使用(七)其他四、本
    期期末    390,000,000.00   325,637,339.56            26,116,939.49        28,067,460.06   -457,332,517.77   312,489,221.34余额
                                                  黑龙江黑化股份有限公司 2012 年年度报告
                                                                                                                  单位:元 币种:人民币
                                                                  上年同期金额
                                           减:
    项目    实收资本(或
                            资本公积       库存   专项储备         盈余公积          一般风险准备    未分配利润       所有者权益合计
           股本)
                                           股一、上
    年年末 390,000,000.00     325,637,339.56          6,378,720.72     28,067,460.06                    -120,849,285.57    629,234,234.77余额
    加:会计政策变更
         前期差错更正
         其他二、本
    年年初   390,000,000.00   325,637,339.56          6,378,720.72     28,067,460.06                    -120,849,285.57    629,234,234.77余额三、本期增减变动金额(减
                                                  5,892,943.36                                       18,307,538.24      24,200,481.60少 以“-”号 填列)
    (一)                                                                                               18,307,538.24      18,307,538.24
           黑龙江黑化股份有限公司 2012 年年度报告净利润(二)其他综合收益上 述(一)
                                                    18,307,538.24   18,307,538.24和(二)小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2. 提 取一般风险准备
          黑龙江黑化股份有限公司 2012 年年度报告3.对所有 者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)
    专项储    5,892,943.36                             5,892,943.36备1.本期
          7,647,735.44                             7,647,735.44提取2.本期
          1,754,792.08                             1,754,792.08使用
                                              黑龙江黑化股份有限公司 2012 年年度报告(七)其他四、本
    期期末 390,000,000.00 325,637,339.56         12,271,664.08  28,067,460.06              -102,541,747.33   653,434,716.37余额法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                            黑龙江黑化股份有限公司 2012 年年度报告三、 公司基本情况1. 黑龙江黑化股份有限公司(以下简称"公司"或"本公司")是经黑龙江省人民政府黑政函(1998)57 号文批准,由黑龙江黑化集团有限公司(以下简称"黑化集团")作为独家发起人,并以募集方式设立的股份有限公司。经中国证券监督管理委员会证监发字 (1998)241 号和证监发字(1998)242 号批准,公司于 1998 年 9 月 22 日向社会公开发行人民币普通股 10,000 万股。发行后公司总股本为 33,000 万股,其中法人股 23,000 万股,占总股本的 69.70%;社会公众股 10,000万股,占总股本的 30.30%。根据公司 2006 年第一次临时股东大会通过的股权分置改革方案,公司流通股股东每持有 10 股流通股股份将获得由资本公积定向转增 6 股股份,共计转增 6000 万股,作为非流通股获取流通权的对价,转增后公司总股本变更为 39,000 万股,其中法人股 23,000万股,占总股本的 58.97%;社会公众股 16,000 万股,占总股本的 41.03%。公司经营范围:焦炭、化学肥料和粗苯、焦油等化工产品。2. 本公司注册地址是中国黑龙江省齐齐哈尔市富拉尔基区向阳大街 2 号,生产经营地与注册地为同一地址,组织形式为股份有限公司。3. 本公司母公司为黑化集团,实际控制人为中国化工集团公司。4. 本财务报告于 2013 年 3 月 27 日经公司董事会批准报出。四、 公司主要会计政策、会计估计和前期差错:(一) 财务报表的编制基础:本公司财务报表以持续经营为编制基础。(二) 遵循企业会计准则的声明:本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果、股东权益变动和现金流量等有关信息。(三) 会计期间:本公司会计年度自公历 1 月 1 日起至 12 月 31 日止。(四) 记账本位币:本公司的记账本位币为人民币。(五) 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的会计处理方法公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。公司取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。2. 非同一控制下企业合并的会计处理方法公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;如果合并成本小于合并中取得的被购买方可辨认净资产公允价值份额,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。(六) 合并财务报表的编制方法:1、母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司及其子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由母
                         黑龙江黑化股份有限公司 2012 年年度报告公司按照《企业会计准则第 33 号--合并财务报表》编制。(七) 现金及现金等价物的确定标准:现金等价物是指企业持有的期限短(一般指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。(八) 外币业务和外币报表折算:1. 外币业务折算外币交易在初始确认时,采用交易发生日的即期汇率折算为人民币金额。资产负债表日,外币货币性项目采用资产负债表日即期汇率折算,因汇率不同而产生的汇兑差额,除与购建符合资本化条件资产有关的外币专门借款本金及利息的汇兑差额外,计入当期损益;以历史成本计量的外币非货币性项目仍采用交易发生日的即期汇率折算,不改变其人民币金额;以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,差额计入当期损益或资本公积。2. 外币财务报表折算资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除"未分配利润"项目外,其他项目采用交易发生日的即期汇率折算;利润表中的收入和费用项目,采用交易发生日的即期汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。(九) 金融工具:1. 金融资产和金融负债的分类金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、可供出售金融资产。金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。2. 金融资产和金融负债的确认依据、计量方法和终止确认条件公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2) 与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;(3) 不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:1) 按照《企业会计准则第 13 号--或有事项》确定的金额;2) 初始确认金额扣除按照《企业会计准则第 14 号--收入》的原则确定的累积摊销额后的余额。金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方法处理:(1) 以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;
                         黑龙江黑化股份有限公司 2012 年年度报告处置时,将实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。(2) 可供出售金融资产的公允价值变动计入资本公积;持有期间按实际利率法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与账面价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。当收取某项金融资产现金流量的合同权利已终止或该金融资产所有权上几乎所有的风险和报酬已转移时,终止确认该金融资产;当金融负债的现时义务全部或部分解除时,相应终止确认该金融负债或其一部分。3. 金融资产转移的确认依据和计量方法公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1) 放弃了对该金融资产控制的,终止确认该金融资产;(2) 未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1) 所转移金融资产的账面价值;(2) 因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:(1) 终止确认部分的账面价值;(2) 终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。4. 主要金融资产和金融负债的公允价值确定方法存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市场的金融资产或金融负债,采用估值技术(包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等)确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。5. 金融资产的减值测试和减值准备计提方法资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,如有客观证据表明该金融资产发生减值的,计提减值准备。对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,可以单独进行减值测试,或包括在具有类似信用风险特征的金融资产组合中进行减值测试;单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间的差额确认减值损失。在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,将该权益工具投资或衍生金融资产的账面价值,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。可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,确认其减值损失,并将原直接计入所有者权益的公允价值累计损失一并转出计入减值损失。(十) 应收款项:1、 单项金额重大并单项计提坏账准备的应收款项:
    单项金额重大的判断依据或金额标准                一般以"金额 100 万元以上(含)的款项"为标准。
                                                单独进行减值测试,根据其未来现金流量现值低单项金额重大并单项计提坏账准备的计提方法
                                                于其账面价值的差额计提坏账准备。
                            黑龙江黑化股份有限公司 2012 年年度报告2、 按组合计提坏账准备应收款项:确定组合的依据:
                     组合名称                                           依据
    账龄分析法                                         会计准则按组合计提坏账准备的计提方法:
                  组合名称                                            计提方法
    账龄分析法                                         账龄分析法组合中,采用账龄分析法计提坏账准备的:
          账龄               应收账款计提比例说明                    其他应收款计提比例说明
    1 年以内(含 1 年)     5%                                       5%
    1-2 年                 5%                                       5%
    2-3 年                 5%                                       5%
    3 年以上                100%                                     100%3、 单项金额虽不重大但单项计提坏账准备的应收账款:
                                                   单独进行减值测试,根据其未来现金流量现值低单项计提坏账准备的理由
                                                   于其账面价值的差额计提坏账准备。
                                                   对应收票据、预付款项、应收利息、长期应收款
    坏账准备的计提方法                                 等其他应收款项,根据其未来现金流量现值低于
                                                   其账面价值的差额计提坏账准备。(十一) 存货:1、 存货的分类存货包括在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的周转材料等。2、 发出存货的计价方法加权平均法3、 存货可变现净值的确定依据及存货跌价准备的计提方法资产负债表日,存货采用成本与可变现净值孰低计量,按照存货类别成本高于可变现净值的差额计提存货跌价准备。直接用于出售的存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值;需要经过加工的存货,在正常生产经营过程中以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。4、 存货的盘存制度永续盘存制5、 低值易耗品和包装物的摊销方法(1) 低值易耗品
                         黑龙江黑化股份有限公司 2012 年年度报告一次摊销法(2) 包装物一次摊销法(十二) 长期股权投资:1、 投资成本确定(1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份的面值总额之间的差额调整资本公积;资本公积不足冲减的,调整留存收益。(2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值作为其初始投资成本。(3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。2、 后续计量及损益确认方法对被投资单位能够实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照权益法进行调整;对不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对具有共同控制或重大影响的长期股权投资,采用权益法核算。采用成本法核算时,长期股权投资按初始投资成本计价,除取得投资时实际支付的价款或者对价中包含的已宣告但尚未发放的现金股利或者利润外,当期投资收益按照享有被投资单位宣告发放的现金股利或利润确认。采用权益法核算时,长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资的成本。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。对于本公司与联营企业及合营企业之间发生的未实现内部交易损益按照持股比例计算属于本公司的部分予以抵销,在此基础上确认投资损益。但本公司与被投资单位发生的未实现内部交易损失,属于所转让资产减值损失的,不予以抵销。对被投资单位除净损益以外的其他所有者权益变动,相应调整长期股权投资的账面价值确认为其他综合收益并计入资本公积。在确认应分担被投资单位发生的净亏损时,以长期股权投资的账面价值和其他实质上构成对被投资单位净投资的长期权益减记至零为限。此外,如本公司对被投资单位负有承担额外损失的义务,则按预计承担的义务确认预计负债,计入当期投资损失。被投资单位以后期间实现净利润的,本公司在收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。3、 确定对被投资单位具有共同控制、重大影响的依据按照合同约定,与被投资单位相关的重要财务和经营决策需要分享控制权的投资方一致同意的,认定为共同控制;对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定的,认定为重大影响。4、 减值测试方法及减值准备计提方法
                          黑龙江黑化股份有限公司 2012 年年度报告对子公司、联营企业及合营企业的投资,在资产负债表日有客观证据表明其发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备;对被投资单位不具有共同控制或重大影响、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,按照《企业会计准则第 22 号--金融工具确认和计量》的规定计提相应的减值准备。(十三) 投资性房地产:1. 投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的建筑物。2. 投资性房地产按照成本进行初始计量,采用成本模式进行后续计量,并采用与固定资产和无形资产相同的方法计提折旧或进行摊销。资产负债表日,有迹象表明投资性房地产发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。(十四) 固定资产:1、 固定资产确认条件、计价和折旧方法:固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年限平均法)提取折旧。2、 各类固定资产的折旧方法:
      类别               折旧年限(年)              残值率(%)        年折旧率(%)
    房屋及建筑物        15-40 年                   3                   6.47-2.43
    机器设备            10-28 年                   3                   9.70-3.46
    运输设备            12 年                      3                   8.083、 固定资产的减值测试方法、减值准备计提方法资产负债表日,有迹象表明固定资产发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。4、 融资租入固定资产的认定依据、计价方法符合下列一项或数项标准的,认定为融资租赁:(1) 在租赁期届满时,租赁资产的所有权转移给承租人;(2) 承租人有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人将会行使这种选择权;(3) 即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分[通常占租赁资产使用寿命的 75%以上(含 75%)];(4) 承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值[90%以上(含 90%)];出租人在租赁开始日的最低租赁收款额现值,几乎相当于租赁开始日租赁资产公允价值[90%以上(含 90%)];(5) 租赁资产性质特殊,如果不作较大改造,只有承租人才能使用。融资租入的固定资产,按租赁开始日租赁资产的公允价值与最低租赁付款额的现值中较低者入账,按自有固定资产的折旧政策计提折旧。(十五) 在建工程:1. 在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工决算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。2. 资产负债表日,有迹象表明在建工程发生减值的,按照账面价值与可收回金额的差额计提相
                         黑龙江黑化股份有限公司 2012 年年度报告应的减值准备(十六) 借款费用:1. 借款费用资本化的确认原则公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时确认为费用,计入当期损益。2.借款费用资本化期间(1) 当借款费用同时满足下列条件时,开始资本化:1) 资产支出已经发生;2) 借款费用已经发生;3) 为使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。(2) 若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过 3个月,暂停借款费用的资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。(3) 当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。3.借款费用资本化金额为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包括按照实际利率法确定的折价或溢价的摊销),减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门借款的资产支出加权平均数乘以占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。(十七) 无形资产:1. 无形资产包括土地使用权、专利权及非专利技术等,按成本进行初始计量。2. 使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。3. 使用寿命确定的无形资产,在资产负债表日有迹象表明发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备;使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。4. 内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产: (1) 完成该无形资产以使其能够使用或出售在技术上具有可行性;(2) 具有完成该无形资产并使用或出售的意图;(3) 无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能证明其有用性;(4) 有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5) 归属于该无形资产开发阶段的支出能够可靠地计量。公司划分内部研究开发项目研究阶段支出和开发阶段支出的具体标准:(十八) 长期待摊费用:长期待摊费用按实际发生额入账,在受益期或规定的期限内分期平均摊销。如果长期待摊的费用项目不能使以后会计期间受益则将尚未摊销的该项目的摊余价值全部转入当期损益。(十九) 预计负债:1. 因对外提供担保、诉讼事项、产品质量保证、亏损合同等或有事项形成的义务成为公司承担的现时义务,履行该义务很可能导致经济利益流出公司,且该义务的金额能够可靠的计量时,公司将该项义务确认为预计负债。2. 公司按照履行相关现时义务所需支出的最佳估计数对预计负债进行初始计量,并在资产负债表日对预计负债的账面价值进行复核。
                         黑龙江黑化股份有限公司 2012 年年度报告(二十) 收入:1. 销售商品销售商品收入在同时满足下列条件时予以确认:(1) 将商品所有权上的主要风险和报酬转移给购货方;(2) 公司不再保留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制;(3) 收入的金额能够可靠地计量;(4) 相关的经济利益很可能流入;(5) 相关的已发生或将发生的成本能够可靠地计量。2. 提供劳务提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已完工作的测量确定提供劳务交易的完工进度。提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。3. 让渡资产使用权让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利息收入按照他人使用本公司货币资金的时间和实际利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确定。(二十一) 政府补助:1. 政府补助包括与资产相关的政府补助和与收益相关的政府补助。2. 政府补助为货币性资产的,按照收到或应收的金额计量;政府补助为非货币性资产的,按照公允价值计量,公允价值不能可靠取得的,按照名义金额计量。3. 与资产相关的政府补助,确认为递延收益,在相关资产使用寿命内平均分配,计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,确认为递延收益,在确认相关费用的期间,计入当期损益;用于补偿已发生的相关费用或损失的,直接计入当期损益。(二十二) 递延所得税资产/递延所得税负债:1. 根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税基础的,该计税基础与其账面数之间的差额),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产或递延所得税负债。2. 确认递延所得税资产以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。3. 资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,转回减记的金额。4. 公司当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:(1) 企业合并;(2) 直接在所有者权益中确认的交易或者事项。(二十三) 经营租赁、融资租赁:1. 经营租赁公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益,发生的初始直接费用,直接计入当期损益。或有租金在实际发生时计入当期损益。公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费用,除金额较大的予以资本化并分期计入损益外,均直接计入当期损益。或有租金在实际发生
                            黑龙江黑化股份有限公司 2012 年年度报告时计入当期损益。2. 融资租赁公司为承租人时,在租赁期开始日,公司以租赁开始日租赁资产公允价值与最低租赁付款额现值中两者较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额为未确认融资费用,发生的初始直接费用,计入租赁资产价值。在租赁期各个期间,采用实际利率法计算确认当期的融资费用。公司为出租人时,在租赁期开始日,公司以租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。在租赁期各个期间,采用实际利率法计算确认当期的融资收入。(二十四) 持有待售资产:公司将同时满足下列条件的非流动资产划分为持有待售资产:1.已经就处置该非流动资产作出决议;2.与受让方签订了不可撤销的转让协议;3.该项转让很可能在一年内完成。对于持有待售的固定资产,公司将该项资产的预计净残值调整为反映其公允价值减去处置费用后的金额(但不得超过该项资产符合持有待售条件时的原账面价值),原账面价值高于调整后预计净残值的差额,作为资产减值损失计入当期损益。符合持有待售条件的无形资产等其他非流动资产,按上述原则处理。(二十五) 主要会计政策、会计估计的变更1、 会计政策变更无2、 会计估计变更无(二十六) 前期会计差错更正1、 追溯重述法无2、 未来适用法无五、 税项:(一) 主要税种及税率
              税种                          计税依据                           税率
    增值税                            销售货物或提供应税劳务             17%,13%,6%
    营业税                                                               3%
    城市维护建设税                    流转税的 7%                        7%
    企业所得税                        应纳税所得额                       25%
                                  从价计征的,按房产原值一次减
                                  除 70%后余值的 1.2%计缴;从
    房产税                                                               1.2%,12%
                                  租计征的,按租金收入的 12%计
                                  缴
    教育费附加                        应缴流转税税额                     3%
                                黑龙江黑化股份有限公司 2012 年年度报告
    地方教育附加                            应缴流转税税额                     2%(二) 税收优惠及批文财税〔2005〕87 号文《财政部、国家税务总局关于暂免征收尿素产品增值税的通知》规定,自2005 年 7 月 1 日起,对国内企业生产销售的尿素产品增值税由先征后返 50%调整为暂免征收增值税。公司本期尿素产品销售享受免征增值税政策。(三) 其他说明注:1.适用 17%增值税税率的产品主要包括焦炭、焦油和材料等;2.适用 13%增值税税率的产品主要包括焦炉煤气和蒸汽;3.适用 6%增值税税率的产品主要包括江水、软水。六、 企业合并及合并财务报表(一) 子公司情况1、 通过设立或投资等方式取得的子公司
                                                                                 单位:万元 币种:人民币
                                                                                                         从母
                                                                                                         公司
                                                                                                         所有
                                                                                                         者权
                                                                                                         益冲
                                                                                                         减子
                                                                                                         公司
                                                                                                         少数
                                                                                                         股东
                                                          实质                                   少数
                                                                                                         分担
                                                          上构                                   股东
                                                                                                         的本
                                                          成对                                   权益
                                                                                                         期亏
                                                  期末    子公   持股    表决                    中用
    子公   子公                                                                       是否   少数           损超
                注册    业务     注册     经营    实际    司净           权比                    于冲
    司全   司类                                                                       合并   股东           过少
                  地    性质     资本     范围    出资    投资   比例      例                    减少
    称     型                                                                       报表   权益           数股
                                                    额    的其   (%)     (%)                     数股
                                                                                                         东在
                                                          他项                                   东损
                                                                                                         该子
                                                          目余                                   益的
                                                                                                         公司
                                                            额                                   金额
                                                                                                         期初
                                                                                                         所有
                                                                                                         者权
                                                                                                         益中
                                                                                                         所享
                                                                                                         有份
                                                                                                         额后
                                                                                                         的余
                                                                                                           额黑 龙江 黑化 集
                                          复 合
    团 中   控 股   齐 齐
                        生 产             肥 生
    美 碧   子 公   哈 尔            2,943            1,903          64.66   64.66     是      216
                        企业              产 、
    碧 肥   司      市
                                          销售有 限责 任公司
                            黑龙江黑化股份有限公司 2012 年年度报告七、 合并财务报表项目注释(一) 货币资金
                                                                                       单位:元
                                                期末数                             期初数
                 项目
                                              人民币金额                         人民币金额
    现金:                                                    7,170.29                           53,324.40
    人民币                                                    7,170.29                           53,324.40
    银行存款:                                           14,855,680.12                        4,743,023.21
    人民币                                               14,855,680.12                        4,743,023.21
    其他货币资金:                                      198,000,000.00                       18,000,000.00
    人民币                                              198,000,000.00                       18,000,000.00
              合计                                  212,862,850.41                       22,796,347.61(二) 应收票据:1、 应收票据分类
                                                                        单位:元 币种:人民币
            种类                               期末数                            期初数
    银行承兑汇票                                         41,647,637.84                     30,669,130.00
            合计                                     41,647,637.84                     30,669,130.002、 期末公司已质押的应收票据情况:
                                                                       单位:元 币种:人民币
        出票单位               出票日期         到期日               金额             备注
                            2012 年 11 月    2013 年 5 月 21
    黑龙江黑化集团有限公司                                           1,000,000.00    银行质押
                            21 日            日
          合计                     /                /            1,000,000.00               /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
                                                                        单位:元 币种:人民币
    出票单位            出票日期            到期日                   金额               备注公司已经背书给其他方但尚未到期的票据厦 门 国 贸 集 团 股 2012 年 10 月 23
                                        2013 年 4 月 23 日           10,000,000.00
    份公司               日厦 门 国 贸 集 团 股 2012 年 10 月 23
                                        2013 年 4 月 23 日           10,000,000.00
    份公司               日乌兰浩特钢铁有
                     2012 年 9 月 26 日 2013 年 3 月 26 日            7,000,000.00限责任公司中国国际钢铁制
                     2012 年 12 月 6 日 2013 年 6 月 6 日             7,000,000.00品有限公司鹤岗北方水泥有
                     2012 年 11 月 5 日 2013 年 5 月 5 日             5,000,000.00限公司
        合计                  /                  /                   39,000,000.00              /
                              黑龙江黑化股份有限公司 2012 年年度报告(三) 应收账款:1、 应收账款按种类披露:
                                                                            单位:元 币种:人民币
                              期末数                                              期初数
                 账面余额                   坏账准备                  账面余额             坏账准备种类
                            比例                       比例                     比例                比例
              金额                     金额                         金额                 金额
                            (%)                        (%)                      (%)                 (%)单 项金 额重 大并 单项 计
          29,497,568.18  8.03 29,497,568.18            100.00    36,847,568.18   25.10    36,847,568.18   100.00提 坏账 准备 的应 收账款按组合计提坏账准备的应收账款:
    按账 龄分 析法 特
         337,764,864.36 91.97 36,604,751.06             10.84   109,951,627.05   74.90    24,056,353.53    21.88征 组合 的应 收账款组 合
         337,764,864.36 91.97 36,604,751.06             10.84   109,951,627.05   74.90    24,056,353.53    21.88小计
    合计 367,262,432.54      /   66,102,319.24              /      146,799,195.23     /      60,903,921.71     /单项金额重大并单项计提坏帐准备的应收账款
                                                                          单位:元 币种:人民币
    应收账款内容              账面余额             坏账金额             计提比例(%)          理由
                                                                                     债务人财务状况
    齐市电化厂                 11,358,595.62        11,358,595.62                100.00
                                                                                     恶化
    齐化集团有限公                                                                      债务人财务状况
                             3,798,609.87         3,798,609.87                100.00
    司                                                                                  恶化
    齐市福来得电力                                                                      债务人财务状况
                             2,730,549.64         2,730,549.64                100.00
    机械公司                                                                            恶化
    阿城市小岭钢铁                                                                      债务人财务状况
                             1,057,994.41         1,057,994.41                100.00
    厂                                                                                  恶化
                                                                                     债务人财务状况
    牡丹江化工一厂              1,774,325.45         1,774,325.45                100.00
                                                                                     恶化辽原市恒汇工贸
                             1,425,739.74         1,425,739.74                   100.00   债务人不能联系有限责任公司
    抚顺新钢铁有限              5,016,700.69         5,016,700.69                   100.00   债务人财务状况
                             黑龙江黑化股份有限公司 2012 年年度报告
    责任公司                                                                                恶化北京欣达利工贸
                          2,335,052.76           2,335,052.76                  100.00   债务人不能联系有限公司
      合计               29,497,568.18          29,497,568.18            /                        /组合中,按账龄分析法计提坏账准备的应收账款:
                                                                        单位:元 币种:人民币
                             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
            305,592,713.69            90.47   15,279,635.68     75,362,804.17         68.54     3,768,140.21(含 1 年)1 年以内
            305,592,713.69            90.47   15,279,635.68     75,362,804.17         68.54     3,768,140.21小计
    1至2年        4,049,822.59           1.20        202,491.13    13,786,424.40          12.54       689,321.21
    2至3年        7,368,109.30           2.18        368,405.47     1,266,848.81           1.15        63,342.44
    3至4年        1,266,848.81           0.38      1,266,848.81       804,087.97           0.73       804,087.97
    4至5年          804,087.97           0.24        804,087.97       154,362.50           0.14       154,362.50
    5 年以上     18,683,282.00           5.53     18,683,282.00    18,577,099.20          16.90    18,577,099.20
    合计      337,764,864.36         100.00     36,604,751.06   109,951,627.05         100.00    24,056,353.532、 本期转回或收回情况
                                                                         单位:元 币种:人民币
                                                      转回或收回前
                 转回或收回原      确定原坏账准                                               转回坏账准备
    应收账款内容                                         累计已计提坏           收回金额
                     因              备的依据                                                     金额
                                                      账准备金额
                 本期收回部分      债务人财务状
    齐市电化厂                                              7,250,000.00         7,250,000.00
                 款项              况恶化
    阿城市小岭钢     本期收回部分      债务人财务状
                                                          100,000.00          100,000.00
    铁厂             款项              况恶化
    合计              /                  /             7,350,000.00             /                    /3、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                         单位:元 币种:人民币
                                         期末数                                  期初数
      单位名称
                               金额            计提坏账金额              金额          计提坏账金额黑龙江黑化集团有限
                             10,625,038.53           531,251.93公司
        合计                 10,625,038.53           531,251.934、 应收账款金额前五名单位情况
                                                                         单位:元 币种:人民币
                                 黑龙江黑化股份有限公司 2012 年年度报告
                                                                                                 占应收账款总额
    单位名称             与本公司关系                  金额                   年限
                                                                                                   的比例(%)北满特殊钢股份
                       非关联方                      102,803,773.14    1 年以内                               27.99有限公司齐齐哈尔德科化
                       非关联方                       75,896,676.80    1 年以内                               20.67工有限责任公司
    乌兰浩特钢铁厂         非关联方                       28,163,535.07    1 年以内                                7.67吉林鑫达钢铁有
                       非关联方                       26,395,397.71    1 年以内                                7.19限公司四平现代钢铁有
                       非关联方                       19,764,196.40    1 年以内                                5.38限公司
      合计                        /                  253,023,579.12               /                           68.905、 应收关联方账款情况
                                                                                  单位:元 币种:人民币
                                                                                        占应收账款总额的比例
         单位名称                     与本公司关系                    金额
                                                                                                (%)黑龙江黑化集团有限公
                               母公司                                  10,625,038.53                           2.88司
    齐化集团有限公司               同一最终控制方                           3,798,609.87                           1.03齐齐哈尔富龙化工有限
                               同一母公司                                402,182.84                            0.11公司
        合计                               /                           14,825,831.24                           4.02(四) 其他应收款:1、 其他应收款按种类披露:
                                                                              单位:元 币种:人民币
                                 期末数                                            期初数
                    账面余额                   坏账准备                 账面余额             坏账准备
    种类
                               比例                       比例                   比例                 比例
               金额                         金额                      金额                 金额
                               (%)                        (%)                    (%)                  (%)单项金额重大并单项计提坏
           7,500,000.00 25.09账准备的其他应收账款按组合计提坏账准备的其他应收账款:
    按账龄分析法特征
          22,393,206.49 74.91 3,626,433.96                16.19   20,528,919.47       100.00   2,964,645.56   14.44组合的应收账款
                            黑龙江黑化股份有限公司 2012 年年度报告组合小
          22,393,206.49   74.91   3,626,433.96    16.19   20,528,919.47     100.00    2,964,645.56   14.44计
    合计    29,893,206.49     /     3,626,433.96      /     20,528,919.47       /       2,964,645.56     /组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                        单位:元 币种:人民币
                             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
            16,729,040.67          74.71     836,452.03    10,186,935.19             49.62     509,346.76(含 1 年)1 年以内
            16,729,040.67          74.71     836,452.03    10,186,935.19             49.62     509,346.76小计
    1至2年       2,942,285.34          13.14     147,114.27       196,734.19              0.96       9,836.71
    2至3年          83,171.39           0.37       4,158.57     8,105,040.00             39.48     405,252.00
    3至4年         644,139.96           2.88     644,139.96        90,931.36              0.44      90,931.36
    4至5年          45,290.40           0.20      45,290.40
    5 年以上     1,949,278.73           8.70   1,949,278.73     1,949,278.73            9.50     1,949,278.73
    合计    22,393,206.49         100.00   3,626,433.96    20,528,919.47          100.00     2,964,645.562、 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他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的欠款。3、 金额较大的其他的其他应收款的性质或内容
    齐齐哈尔铁路物流公司富拉尔基经营部 代客户垫火车站运费                     11,144,081.23
    中国外贸金融租赁有限公司             租赁保证金                           7,500,000.00齐翔建工集团有限公司建筑安装工程分公
                                     管网工程款                           3,411,220.34司4、 其他应收款金额前五名单位情况
                                                                        单位:元 币种:人民币
                                                                                   占其他应收款总
    单位名称         与本公司关系                金额                 年限
                                                                                     额的比例(%)齐齐哈尔铁路物
    流公司富拉尔基     托运商                     11,144,081.23     1 年以内                             37.28经营部中国外贸金融租
                   非关联方                      7,500,000.00   3 年以上                             25.09赁有限公司齐翔建工集团有
    限公司建筑安装     非关联方                      3,411,220.34   1 年以内,1-2 年                     11.41工程分公司
    篷布押金           非关联方                       355,000.00    2-3 年                                1.19
    齐齐哈尔市特种     非关联方                       289,000.00    1 年以内                              0.97
                              黑龙江黑化股份有限公司 2012 年年度报告设备检验研究所
       合计                    /                 22,699,301.57               /                   75.94(五) 预付款项:1、 预付款项按账龄列示
                                                                          单位:元 币种:人民币
                                      期末数                                    期初数
      账龄
                           金额                比例(%)                金额               比例(%)
    1 年以内                34,703,362.93                92.25           9,857,539.56               73.69
    1至2年                   1,901,708.92                 5.05           1,460,213.79               10.92
    2至3年                   1,015,189.47                 2.70           2,058,517.78               15.39
       合计              37,620,261.32                  100          13,376,271.13                 1002、 预付款项金额前五名单位情况
                                                                          单位:元 币种:人民币
    单位名称            与本公司关系             金额                  时间            未结算原因
    神华宝日希勒能                                                                      合同尚未执行完
                        非关联方                  9,811,840.01    1 年以内
    源有限公司                                                                          毕湖南常兴能源环
                                                                                     合同尚未执行完
    保工程科技有限         非关联方                  8,999,107.00    1 年以内
                                                                                     毕公司
    铁岭市盛通机车                                                                      合同尚未执行完
                        非关联方                  3,300,000.00    1 年以内
    设备有限公司                                                                        毕
    庄信万丰贸易(深                                                                    合同尚未执行完
                        非关联方                  2,913,933.00    1 年以内
    圳)有限公司                                                                        毕江苏紫光吉地达
                                                                                     合同尚未执行完
    环境科技股份有         非关联方                  2,646,000.00    1 年以内
                                                                                     毕限公司
       合计                    /                 27,670,880.01               /               /3、 本报告期预付款项中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期预付账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。4、 预付款项的说明:期末预付款项余额与上期期末预付款项余额相比,增加 147.52%,主要因本期预付采购款增加所致。(六) 存货:1、 存货分类
                                                                           单位:元 币种:人民币
    项                          期末数                                            期初数
    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
        82,153,565.57                     82,153,565.57   104,536,543.17                104,536,543.17材
                               黑龙江黑化股份有限公司 2012 年年度报告料库存
       54,844,459.97      1,056,327.79      53,788,132.18        35,647,040.16    9,747,543.26     25,899,496.90商品周转
            612,986.12                         612,986.12           114,954.27                        114,954.27材料合
      137,611,011.66      1,056,327.79     136,554,683.87       140,298,537.60    9,747,543.26    130,550,994.34计2、 存货跌价准备
                                                                              单位:元 币种:人民币
                                                                      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
    库存商品           9,747,543.26          1,490,807.58                      10,182,023.05    1,056,327.79
    合计           9,747,543.26          1,490,807.58                      10,182,023.05    1,056,327.79(七) 固定资产:1、 固定资产情况
                                                                                 单位:元 币种:人民币
       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
                     1,742,572,587.46                         3,427,400.85                       1,745,999,988.31计:其中:房屋及建筑
                         403,473,655.26                                                           403,473,655.26物
       机器设备      1,329,991,716.97                         3,330,221.36                       1,333,321,938.33
       运输工具            9,107,215.23                         97,179.49                           9,204,394.72
                                            本期新
                                                              本期计提
                                              增二、累计折旧合
                         737,136,691.89                  113,855,896.70                           850,992,588.59计:其中:房屋及建筑
                         152,537,707.87                   10,306,321.32                           162,844,029.19物
       机器设备          581,112,249.26                  102,819,795.96                           683,932,045.22
       运输工具            3,486,734.76                        729,779.42                           4,216,514.18三、固定资产账面
                     1,005,435,895.57                     /                         /             895,007,399.72净值合计其中:房屋及建筑
                         250,935,947.39                   /                         /             240,629,626.07物
       机器设备          748,879,467.71                   /                         /             649,389,893.11
       运输工具            5,620,480.47                   /                         /               4,987,880.54
                              黑龙江黑化股份有限公司 2012 年年度报告
    四、减值准备合计                                    /                       /其中:房屋及建筑
                                                     /                       /物
       机器设备                                      /                       /
       运输工具                                      /                       /五、固定资产账面
                     1,005,435,895.57                /                       /           895,007,399.72价值合计其中:房屋及建筑
                                                     /                       /物
       机器设备                                      /                       /
       运输工具                                      /                       /本期折旧额:113,855,896.70 元。2、 通过融资租赁租入的固定资产情况
                                                                       单位:元 币种:人民币
            项目                  账面原值                  累计折旧                账面净值
    机器设备                           101,810,000.00            53,827,660.19           47,982,339.81
    合计                               101,810,000.00            53,827,660.19           47,982,339.81(八) 在建工程:1、 在建工程情况
                                                                        单位:元 币种:人民币
                               期末数                                       期初数
    项目
                账面余额       减值准备       账面净值        账面余额      减值准备     账面净值
    在建工程     25,244,351.58                 25,244,351.58   11,563,048.29              11,563,048.292、 重大在建工程项目变动情况:
                                                                          单位:元 币种:人民币
                                                               工程投
                                                               入占预      工程   资金
    项目名称          预算数          期初数        本期增加                                    期末数
                                                               算比例      进度   来源
                                                               (%)锅炉设备
             30,000,000.00                      6,768,407.94     22.56    22.56   自筹     6,768,407.94材料5#6#7#CFB
    锅炉中心     2,500,000.00                      1,961,538.46     78.46    78.46   自筹     1,961,538.46筒改造造气新增 4台静电除
              7,449,800.00      2,234,953.05                     30.00    30.00   自筹     2,234,953.05焦油(尘)器年产 15 万吨合成氨 3
            129,190,000.00      5,561,433.59    2,112,629.35       5.94   5.94    自筹     7,674,062.94万吨甲醇系统优化
                             黑龙江黑化股份有限公司 2012 年年度报告项目氧化亚氮
                 5,000,000.00                   1,200,150.95      24.00   24.00   自筹          1,200,150.95减排项目
    合计         174,139,800.00   7,796,386.64   12,042,726.70       /         /      /          19,839,113.343、 重大在建工程的工程进度情况
             项目                               工程进度                                备注
    锅炉设备材料                       22.56
    5#6#7#CFB 锅炉中心筒改造           78.46造气新增 4 台静电除焦油(尘)
                                   30.00器年产 15 万吨合成氨 3 万吨甲醇
                                   5.94系统优化项目
    氧化亚氮减排项目                   24.00(九) 递延所得税资产/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(1) 未确认递延所得税资产明细
                                                                          单位:元 币种:人民币
           项目                                期末数                              期初数
    可抵扣暂时性差异                                     105,685,221.76                      98,188,335.91
    可抵扣亏损                                           555,687,670.52                    581,147,989.62
           合计                                      661,372,892.28                    679,336,325.53(2) 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 币种:人民币
        年份                     期末数                        期初数                 备注
    2013                                   893,941.19                  893,941.19
    2014                               178,375,374.14              206,253,896.95
    2015                                 2,317,358.73                2,317,358.73
    2016                               371,682,792.75              371,682,792.75
    2017                                 2,418,203.71
        合计                       555,687,670.52              581,147,989.62                  /(3) 应纳税差异和可抵扣差异项目明细
                                                                          单位:元 币种:人民币
                      项目                                                  金额可抵扣差异项目:
    应收账款坏账准备                                                                           66,102,319.24
    其他应收款坏账准备                                                                          3,626,433.96
    预付款项坏账准备                                                                            8,783,201.28
    存货跌价准备                                                                                1,056,327.79
    专项储备                                                                                   26,116,939.49
                      小计                                                                105,685,221.76
                           黑龙江黑化股份有限公司 2012 年年度报告(十) 资产减值准备明细:
                                                                     单位:元 币种:人民币
                                                                 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         69,239,844.15    16,622,110.33     7,350,000.00                78,511,954.48二、存货跌价准
                      9,747,543.26     1,490,807.58                    10,182,023.05    1,056,327.79备三、可供出售金融资产减值准备四、持有至到期投资减值准备五、长期股权投资减值准备六、投资性房地产减值准备七、固定资产减值准备八、工程物资减值准备九、在建工程减值准备十、生产性生物资产减值准备其中:成熟生产性生物资产减值准备十一、油气资产减值准备十二、无形资产减值准备十三、商誉减值准备十四、其他
      合计           78,987,387.41    18,112,917.91     7,350,000.00   10,182,023.05   79,568,282.27(十一) 其他非流动资产:
                                                                       单位:元 币种:人民币
            项目                              期末数                            期初数
    未实现售后租回损益                                     5,957,851.88                    7,943,802.56
            合计                                       5,957,851.88                    7,943,802.56(十二) 短期借款:1、 短期借款分类:
                                                                       单位:元 币种:人民币
                           黑龙江黑化股份有限公司 2012 年年度报告
              项目                            期末数                          期初数
    质押借款                                          104,599,878.79                    93,592,375.00
    保证借款                                            55,000,000.00                   71,000,000.00
              合计                                159,599,878.79                  164,592,375.00(十三) 应付票据:
                                                               单位:元 币种:人民币
            种类                            期末数                      期初数
    银行承兑汇票                                    396,000,000.00                36,000,000.00
            合计                                396,000,000.00                36,000,000.00下一会计期间将到期的金额 396,000,000.00 元。期末金额与期初金额比较,增加 36,000 万元,因本期增大票据支付业务所致。(十四) 应付账款:1、 本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项情况
    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或关联方的款项。2、 账龄超过 1 年的大额应付账款情况的说明期末账龄超过 1 年的大额应付账款 165,125,414.71 元,主要系原材料采购款,尚未结算。在资产负债表日后偿还 24,452,354.00 元。(十五) 预收账款:1、 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况:
    本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。2、 账龄超过 1 年的大额预收账款情况的说明期末无账龄超过 1 年的大额预收款项。(十六) 应付职工薪酬
                                                                    单位:元 币种:人民币
            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、津贴和补贴           37,712.80      93,967,393.82   93,961,567.25      43,539.37
    二、职工福利费                                       4,762,641.97    4,762,641.97
    三、社会保险费                        235,056.16    31,676,894.02   31,676,894.02     235,056.16
    其中:1.医疗保险费                              6,657,564.61    6,657,564.61
       2.基本养老保险费              214,157.43    21,189,499.31   21,189,499.31     214,157.43
       3.年金缴费
       4.失业保险费                   20,898.73     1,697,371.17    1,697,371.17      20,898.73
       5.工伤保险费                                 1,605,634.55    1,605,634.55
       6.生育保险费                                   526,824.38      526,824.38
    四、住房公积金                                       6,648,753.00    6,648,753.00五、辞退福利六、其他
                           黑龙江黑化股份有限公司 2012 年年度报告
    五、工会经费                      2,346,809.65    1,468,724.79     275,460.04  3,540,074.40
    六、职工教育经费                    598,200.31                      52,733.00    545,467.31
            合计                  3,217,778.92 138,524,407.60 137,378,049.28   4,364,137.24工会经费和职工教育经费金额 4,085,541.71 元,非货币性福利金额 0 元,因解除劳动关系给予补偿 0 元。应付职工薪酬中属于下月应付工资金额 43,539.37 元,工资已于 2013 年 1 月 18 日支付。(十七) 应交税费:
                                                                      单位:元 币种:人民币
             项目                             期末数                           期初数
    增值税                                             11,028,589.19                    -1,890,634.23企业所得税
    个人所得税                                              1,521.21                         1,262.48
    城市维护建设税                                        715,675.18
    房产税                                              1,257,414.15                       583,198.80
    教育附加                                              511,196.56
             合计                                   13,514,396.29                     -1,306,172.95(十八) 应付利息:
                                                                      单位:元 币种:人民币
             项目                             期末数                           期初数
    短期借款应付利息                                      258,717.85
             合计                                      258,717.85(十九) 其他应付款:1、 本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
    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或关联方的款项。2、 账龄超过 1 年的大额其他应付款情况的说明期末无账龄超过 1 年的大额其他应付款。(二十) 1 年内到期的非流动负债:1、 1 年内到期的非流动负债情况
                                                                      单位:元 币种:人民币
             项目                             期末数                           期初数
    1 年内到期的长期应付款                             25,010,000.00                    25,000,000.00
             合计                                   25,010,000.00                    25,000,000.002、 1 年内到期的长期应付款:
                                                                      单位:元 币种:人民币
    借款单位       期限        初始金额      利率(%)     应计利息        期末余额      借款条件
    中国外贸    4年          25,000,000.00         3.06      10,000.00   25,010,000.00 2009 年 12 月
                            黑龙江黑化股份有限公司 2012 年年度报告
    金融租赁                                                                      29 日,本公司
    有限公司                                                                      与中国外贸金
                                                                               融租赁有限公
                                                                               司签定融资租
                                                                               赁合同,本公
                                                                               司 将 原 值
                                                                               145,168,153.83
                                                                               元 , 净 值
                                                                               111,915,703.92
                                                                               元的机器设备
                                                                               以 100,000,000
                                                                               元出售给中国
                                                                               外贸金融租赁
                                                                               有限公司并同
                                                                               时以融资租赁
                                                                               的方式租回,
                                                                               租           金
                                                                               112,258,800.00
                                                                               元,其中本金
                                                                               100,000,000
                                                                               元 , 利 息
                                                                               12,258,800.00
                                                                               元,租赁期满
                                                                               后以 10,000 元
                                                                               的名义价款购
                                                                               买租赁物件的
                                                                               所有权,租赁
                                                                               期限为自起租
                                                                               日起至 2013 年
                                                                               12 月 15 日,租
                                                                               赁 手 续 费
                                                                               1,800,000 元。
                                                                               中国昊华化工
                                                                               (集团)总公
                                                                               司为本公司的
                                                                               融资租赁提供
                                                                               担保。(二十一) 其他非流动负债:
                                                                单位:元 币种:人民币
              项目                        期末账面余额                  期初账面余额
    1、污水处理项目补助                                9,000,000.00                  9,000,000.00
    2、工艺系统能量优化项目补助                       11,760,000.00                 11,760,000.00
              合计                                20,760,000.00                 20,760,000.00污水处理项目补助为国家发展改革委为治理松花江流域水质拨款,用于污水处理项目投资,对本期损益未产生影响;工艺系统能量优化项目补助为本公司收到财政部节能技术改造财政资金,对本期损益未产生影响。
                             黑龙江黑化股份有限公司 2012 年年度报告(二十二) 股本:
                                                                         单位:元 币种:人民币
                                               本次变动增减(+、-)
               期初数        发行新                  公积金                                  期末数
                                           送股                 其他          小计
                               股                    转股股份总
          390,000,000.00                                                                  390,000,000.00数(二十三) 资本公积:
                                                                         单位:元 币种:人民币
        项目                   期初数             本期增加             本期减少          期末数
    资本溢价(股本溢价)         297,766,293.68                                           297,766,293.68
    其他资本公积                  27,871,045.88                                             27,871,045.88
        合计                 325,637,339.56                                           325,637,339.56(二十四) 盈余公积:
                                                                          单位:元 币种:人民币
      项目                  期初数             本期增加               本期减少            期末数
    法定盈余公积               28,067,460.06                                                 28,067,460.06
      合计                 28,067,460.06                                                 28,067,460.06(二十五) 未分配利润:
                                                                         单位:元 币种:人民币
            项目                                  金额                     提取或分配比例(%)
    调整前 上年末未分配利润                             -488,048,119.68                   /
    调整后 年初未分配利润                               -488,048,119.68                   /加:本期归属于母公司所有者的
                                                      17,256,773.40                   /净利润
    期末未分配利润                                      -470,791,346.28                   /(二十六) 营业收入和营业成本:1、 营业收入、营业成本
                                                                         单位:元 币种:人民币
            项目                              本期发生额                         上期发生额
    主营业务收入                                      1,542,294,839.36                    1,457,948,199.66
    其他业务收入                                          97,441,748.85                     100,034,825.25
    营业成本                                          1,638,321,869.46                    1,801,454,895.372、 主营业务(分行业)
                                                                        单位:元 币种:人民币
                                    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
    煤化工行业              1,542,294,839.36    1,517,986,739.42     1,457,948,199.66    1,679,786,137.04
      合计              1,542,294,839.36    1,517,986,739.42     1,457,948,199.66    1,679,786,137.04
                            黑龙江黑化股份有限公司 2012 年年度报告3、 主营业务(分产品)
                                                                        单位:元 币种:人民币
                               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
    焦炭                 765,698,748.91      767,854,406.03           975,795,324.15     1,057,494,871.49
    尿素                 475,688,857.58      442,651,884.19           209,961,979.32       320,536,414.46
    粗苯                  46,785,699.54       43,170,720.19            37,150,078.64        36,811,353.00
    焦油                  63,616,239.37       52,276,951.83            59,786,666.71        61,531,892.69
    焦炉煤气             118,451,427.82      107,570,106.62           130,526,918.83       118,562,701.01
    甲醇                  33,643,500.69       71,086,897.47            15,450,266.30        54,527,117.92
    硫酸铵                   455,513.29         2,713,266.63             4,602,532.72         5,876,749.20
    液氧                                                                   455,835.90           456,143.59
    合成氨                 17,821,290.57         10,154,111.75         17,481,901.43        16,504,773.09
    液氮                      130,455.59            143,809.46              92,436.75            91,383.76
    编制袋                  8,320,880.00          7,973,133.81           1,013,384.61         1,542,441.72
    化肥                   11,682,226.00         12,391,451.44           5,630,874.30         5,850,295.11
      合计          1,542,294,839.36      1,517,986,739.42      1,457,948,199.66     1,679,786,137.044、 主营业务(分地区)
                                                                       单位:元 币种:人民币
                                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
    东北及内蒙地区      1,542,294,839.36    1,517,986,739.42        1,457,948,199.66    1,679,786,137.04
      合计          1,542,294,839.36    1,517,986,739.42        1,457,948,199.66    1,679,786,137.045、 公司前五名客户的营业收入情况
                                                                         单位:元 币种:人民币
          客户名称                          营业收入                 占公司全部营业收入的比例(%)
    北满特殊钢股份有限公司                          327,765,122.78                                 19.99
    黑化集团公司                                    208,661,936.22                                 12.73黑龙江省倍丰农业生产资料有
                                                 151,351,318.81                                  9.23限公司
    乌兰浩特钢铁厂                                   111,462,658.00                                  6.80
    四平现代钢铁有限公司                              86,075,554.10                                  5.25
            合计                                 885,316,589.91                                 54.00(二十七) 营业税金及附加:
                                                                单位:元 币种:人民币
        项目                本期发生额              上期发生额               计缴标准
    城市维护建设税                     715,675.18                         流转税的 7%
    教育费附加                         511,196.56                         流转税的 5%
        合计                     1,226,871.74                                    /本期营业税金及附加相比上年增加 1,226,871.74 元,主要因本年城市维护建设税及教育费附加计税基础增加引起。
                          黑龙江黑化股份有限公司 2012 年年度报告(二十八) 销售费用
                                                                   单位:元 币种:人民币
             项目                         本期发生额                       上期发生额
    职工薪酬                                          3,352,400.07                     2,890,590.22
    装卸费                                            1,866,168.80                     1,194,405.06
    包装费                                            1,483,554.16                       317,452.79
    招待费                                               907,724.80                      907,592.00
    运输费                                               652,594.00                      157,049.30
    差旅费                                               241,747.55                      210,866.30
    车辆使用费                                           149,473.31                      229,610.24
    通讯费                                                69,336.27                       76,416.04
    修理费                                                 6,222.22                        5,465.33
    其他                                                 125,436.73                      828,063.77
             合计                                 8,854,657.91                     6,817,511.05(二十九) 管理费用
                                                                   单位:元 币种:人民币
            项目                          本期发生额                       上期发生额
    职工薪酬                                          30,176,767.08                   33,484,643.95
    折旧费                                             1,043,237.96                      989,870.54
    安全生产费用                                       7,015,926.37                    7,056,034.88
    房产税                                             2,696,861.40                    2,716,905.33
    业务招待费                                           347,309.80                      829,578.04
    审计费                                               600,000.00                      500,000.00
    租赁费                                               439,000.00                      444,000.00
    差旅费                                               185,619.40                      663,060.92
    办公费                                               116,673.04                      160,740.63
    停产损失                                                                          15,308,335.81
    其他                                                  996,153.87                   6,440,494.94
            合计                                   43,617,548.92                  68,593,665.04(三十) 财务费用
                                                                   单位:元 币种:人民币
             项目                          本期发生额                      上期发生额
    利息支出                                           25,802,348.07                  29,940,722.77
    减:利息收入                                       -1,669,057.80                   -3,207,060.45
    其他                                                6,888,460.65                    4,709,361.93
            合计                                   31,021,750.92                  31,443,024.25(三十一) 资产减值损失:
                                                                  单位:元 币种:人民币
              项目                             本期发生额                  上期发生额
    一、坏账损失                                         9,272,110.33                  -812,196.21
    二、存货跌价损失                                     1,490,807.58                9,747,543.26
                         黑龙江黑化股份有限公司 2012 年年度报告三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
              合计                                   10,762,917.91                 8,935,347.05(三十二) 营业外收入:1、 营业外收入情况
                                                                 单位:元 币种:人民币
                                                                       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
    政府补助                       110,330,000.00                                  110,330,000.00
           合计                110,330,000.00                                  110,330,000.002、 政府补助明细
                                                                     单位:元 币种:人民币
           项目            本期发生额              上期发生额                     说明
                                                                       齐齐哈尔市财政局齐财发
                                                                       [2012]83 号齐齐哈尔市财
    尿素补贴                     110,330,000.00                            政局关于拨付黑化股份有
                                                                       限公司化肥生产补贴的通
                                                                       知
           合计              110,330,000.00                                         /营业外收入相比上期增加 11,033 万元,因本期收到由齐齐哈尔市财政局拨付的尿素补贴引起。(三十三) 营业外支出:
                                                                 单位:元 币种:人民币
                                                                       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
                                                          15,950,640.51计其中:固定资产处置损
                                                          15,950,640.51失
        合计                                              15,950,640.51(三十四) 基本每股收益和稀释每股收益的计算过程:
                           黑龙江黑化股份有限公司 2012 年年度报告
    项目                               序号             本期金额           上期金额
    归属于上市公司股东的净利润         1                17,256,773.40      -374,265,530.77
    非经常性损益                       2                117,680,000.00     -15,950,640.51
    扣除非经常性损益后净利润           3=1-2            -100,423,226.60    -358,314,890.26
    期初净资产                         4                274,857,628.44     642,193,874.79
    专项储备变动                       5                6,915,990.99       6,929,284.42
    加权平均净资产                     6=[4+(4+5+1)]/2286,944,010.64     458,525,751.62
    股本                               7                390,000,000.00     390,000,000.00
    净资产收益率                       8=1/6            6.01%              -81.62%
    扣除非经常性损益后净资产收益率     9=3/6            -35.00%            -78.14%
    基本每股收益                       10=1/7           0.04               -0.96
    扣除非经常性损益后基本每股收益     11=3/7           -0.26              -0.92
    稀释每股收益                       12=10            0.04               -0.96(三十五) 现金流量表项目注释:1、 收到的其他与经营活动有关的现金:
                                                                      单位:元 币种:人民币
                    项目                                                金额
    尿素补贴款                                                                         110,330,000.00
    往来款                                                                               3,089,654.77
    利息收入                                                                             1,669,057.80
                    合计                                                           115,088,712.572、 支付的其他与经营活动有关的现金:
                                                                      单位:元 币种:人民币
                    项目                                                金额
    往来款                                                                                4,446,000.00
    运输费、包装费、装卸费                                                                4,002,316.96
    差旅费、业务招待费                                                                    1,639,869.06
    银行手续费                                                                            1,240,000.33
    其他日常管理费用                                                                      1,208,449.34
    中介机构服务费                                                                          700,000.00
    票据贴现息                                                                           10,831,834.49
                    合计                                                             24,068,470.18(三十六) 现金流量表补充资料:1、 现金流量表补充资料:
                                                                      单位:元 币种:人民币
                 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                                                      16,260,971.35          -375,212,058.36
    加:资产减值准备                                            10,762,917.91             3,207,876.33固定资产折旧、油气资产折耗、生产性生物资产
                                                           115,841,847.38           128,570,438.24折旧无形资产摊销
                          黑龙江黑化股份有限公司 2012 年年度报告长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失
                                                                                  15,950,640.51(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                             17,798,461.58          20,373,001.98投资损失(收益以“-”号填列)递延所得税资产减少(增加以“-”号填列)递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                            2,687,525.94          21,767,637.87
    经营性应收项目的减少(增加以“-”号填列)               -457,848,094.93          82,236,080.34
    经营性应付项目的增加(减少以“-”号填列)                359,817,669.48         176,953,338.52其他
    经营活动产生的现金流量净额                                 65,321,298.71          73,846,955.432.不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券融资租入固定资产3.现金及现金等价物净变动情况:
    现金的期末余额                                             14,862,850.41           4,796,347.61
    减:现金的期初余额                                          4,796,347.61         170,614,673.36加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                   10,066,502.80        -165,818,325.752、 现金和现金等价物的构成
                                                                   单位:元 币种:人民币
                   项目                                 期末数                  期初数
    一、现金                                                  14,862,850.41           4,796,347.61
    其中:库存现金                                                 7,170.29               53,324.40
      可随时用于支付的银行存款                            14,855,680.12           4,743,023.21
      可随时用于支付的其他货币资金
      可用于支付的存放中央银行款项
      存放同业款项
      拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                               14,862,850.41           4,796,347.613、 现金流量表补充资料的说明期末其他货币资金 19,800 万元因使用受限货币资金,未作为现金和现金等价物。八、 关联方及关联交易(一) 本企业的母公司情况
                                黑龙江黑化股份有限公司 2012 年年度报告
                                                                                   单位:元 币种:人民币
                                                                   母公司对    母公司对 本企母公
          企业     注册      法人     业务                         本企业的    本企业的 业最      组织机构
    司名                                             注册资本
          类型       地      代表     性质                         持股比例    表决权比 终控        代码
    称
                                                                     (%)         例(%)    制方
                   黑龙
                                      硝   酸
                   江省
                                      铵   、
    黑   龙            齐齐
                                      双   氧
    江   黑            哈尔                                                                      中 国
          国 有                       水   等
    化   集            市富    岳 守                                                             化 工
          独 资                       化   工   360,000,000.00        49.94          49.94           24561023-7
    团   有            拉尔    成                                                                集 团
          公司                        产   品
    限   公            基区                                                                      公司
                                      的   生
    司                 向阳
                                      产   销
                   大街
                                      售
                   2号(二) 本企业的子公司情况
                                                                                   单位:元 币种:人民币
    子公司        企业类                   法人代      业务性                      持股比 表决权      组织机构
                          注册地                                 注册资本
    全称          型                       表          质                        例(%) 比例(%)        代码黑龙江
                          齐齐哈
    黑化集                                            复合肥
              有限责      尔市富
    团中美                                刘兆力      的生产     29,430,000.00       64.66       64.66   71662240-3
              任公司      区黎明
    碧碧肥                                            销售
                          路2号公司(三) 本企业的其他关联方情况
      其他关联方名称                        其他关联方与本公司关系                     组织机构代码
    齐齐哈尔富龙化工有限公司                母公司的全资子公司                     12853518-6
    四平昊华化工有限公司                    其他                                   764572535河北辛集化工集团有限责任公
                                        其他                                   107779149司
    四川天一科技股份有限公司                其他                                   716067876
    黑龙江昊华化工有限公司                  其他                                   681441679
    中国化工财务有限公司                    其他                                   100019622
    齐化集团有限公司                        其他                                   128543127(四) 关联交易情况1、 采购商品/接受劳务情况表
                                                                           单位:元 币种:人民币
                                                           本期发生额               上期发生额
                                    关联交易定
                  关联交易内                                     占同类交易                 占同类交
    关联方                         价方式及决
                      容                               金额      金额的比例      金额       易金额的
                                      策程序
                                                                   (%)                    比例(%)四平昊华化
                  采购商品          市场价          1,160,138.68              0.09工有限公司
                           黑龙江黑化股份有限公司 2012 年年度报告河北辛集化
    工集团有限     采购商品    市场价          1,647,179.48              0.13责任公司四川天一科
    技股份有限     采购商品    市场价            276,923.08              0.02公司黑龙江昊华
    化工有限公     采购商品    市场价            262,840.15              0.02司黑龙江黑化
    集团有限公     采购商品    市场价         28,591,976.26              2.29    39,730,044.87    2.21司出售商品/提供劳务情况表
                                                                   单位:元 币种:人民币
                          关联交易              本期发生额                  上期发生额
               关联交易
                          定价方式                      占同类交易                  占同类交
    关联方
                          及决策程          金额        金额的比例       金额       易金额的
                 内容
                              序                          (%)                     比例(%)
    黑龙江黑                  协议价并
    化集团有       销售商品   经股东大     208,661,936.22              12.73    226,700,648.54   14.55
    限公司                    会批准2、 关联租赁情况公司承租情况表:
                                                                       单位:元 币种:人民币
                                                                                    年度确认的租
    出租方名称       承租方名称    租赁资产种类         租赁起始日       租赁终止日
                                                                                         赁费
    黑龙江黑化集      黑龙江黑化股                    2012 年 1 月 1      2012 年 12 月
                                 土地使用权                                             439,000.00
    团有限公司        份有限公司                      日                  31 日3、 关联担保情况
                                                                      单位:元 币种:人民币
    担保方           被担保方          担保金额             担保期限             是否履行完毕
    中国化工集团     黑龙江黑化股份                        2012 年 3 月 20 日~
                                       5,000,000.00                           否
    公司             有限公司                              2013 年 3 月 19 日
    中国化工集团     黑龙江黑化股份                        2012 年 3 月 19 日~
                                      25,000,000.00                           否
    公司             有限公司                              2013 年 3 月 18 日
    中国化工集团     黑龙江黑化股份                        2012 年 3 月 19 日~
                                      25,000,000.00                           否
    公司             有限公司                              2013 年 3 月 18 日4、 其他关联交易本公司在中国化工财务有限公司(非银行金融机构)开立帐户,期末银行存款中 2,478,019.48元存放于该公司。(五) 关联方应收应付款项
                              黑龙江黑化股份有限公司 2012 年年度报告上市公司应收关联方款项:
                                                                           单位:元 币种:人民币
                                                 期末                              期初
    项目名称          关联方
                                      账面余额          坏账准备         账面余额       坏账准备应收账款:黑龙江黑化集
                  母公司            10,625,038.53        531,251.93团有限公司
    齐化集团有限     同一最终控制
                                     3,798,609.87       3,798,609.87     3,798,609.87     3,798,609.87
    公司             方
    齐齐哈尔富龙     同一最终控制
                                       402,182.84        402,182.84       484,782.84       484,782.84
    化工有限公司     方
    合计                               14,825,831.24       4,732,044.64     3,798,609.87     3,798,609.87应收票据:黑龙江黑化集
                  母公司             1,000,000.00                        1,890,000.00团有限公司预付账款:
    黑龙江昊华化     同一最终控制
                                        92,477.02           4,623.85
    工有限公司       方
    四平昊华化工     同一最终控制
                                                                          523,964.75
    有限公司         方
    合计                                   92,477.02           4,623.85      523,964.75上市公司应付关联方款项:
                                                                            单位:元 币种:人民币
       项目名称                     关联方                期末账面余额              期初账面余额预收账款:黑龙江黑化集团有限公
                           母公司                                                       281,923,805.64司应付账款:四川天一科技股份公司
                           同一最终控制方                          144,000.00              144,000.00泸州分公司
    四平昊华化工有限公司      同一最终控制方                          114,067.90
    合计                                                              258,067.90              144,000.00九、 股份支付:
    无十、 或有事项:
    无十一、 承诺事项:
    无十二、 其他重要事项:(一) 其他1.公司本年度净利润为 1,626.10 万元,营业利润亏损 9,406.90 万元,截至 2012 年 12 月 31 日累
                           黑龙江黑化股份有限公司 2012 年年度报告计亏损 47,079.13 万元,流动负债总额高于流动资产总额 59,987.69 万元。公司持续经营能力存在不确定性。2.公司流动负债的主要债权人为控股股东,公司已取得其继续支持公司正常经营的书面承诺。公司管理层也已成立扭亏增效工作领导小组,全面负责组织领导公司扭亏增效工作,拟采取相关的改善措施如下:(1)确保生产装置"安稳长满优"运行;(2)持续改进、挖掘潜力,降本增效;(3)广开采购渠道,降低原料煤采购成本;(4)抢市场、盯销售、抓回款;(5)加强管理、压缩各项费用开支,降低财务费用支出;(6)加快技术改造的步伐;(7)产品结构调整项目;(8)推广节能技术应用、降低能耗。十三、 母公司财务报表主要项目注释(一) 应收账款:1、 应收账款按种类披露:
                                                                         单位:元 币种:人民币
                           期末数                                              期初数
              账面余额                   坏账准备                  账面余额             坏账准备种类
                         比例                       比例                     比例                比例
             金额                   金额                         金额                 金额
                         (%)                        (%)                      (%)                 (%)单 项金 额重 大并 单项 计
         29,497,568.18  8.08 29,497,568.18          100.00    36,847,568.18   25.83   36,847,568.18   100.00提 坏账 准备 的应 收账款按组合计提坏账准备的应收账款:
    按账 龄分 析法 特
        335,613,681.45 91.92 30,615,759.22            9.12   105,807,932.81   74.17   17,068,557.62    16.13征 组合 的应 收账款组 合
        335,613,681.45 91.92 30,615,759.22            9.12   105,807,932.81   74.17   17,068,557.62    16.13小计
    合计 365,111,249.63      /   60,113,327.40            /      142,655,500.99     /     53,916,125.80     /单项金额重大并单项计提坏帐准备的应收账款
                                                                       单位:元 币种:人民币
    应收账款内容           账面余额             坏账金额             计提比例(%)            理由
                                                                                  债务人财务状况
    齐市电化厂               11,358,595.62        11,358,595.62                100.00
                                                                                  恶化
    黑龙江齐化化工            3,798,609.87         3,798,609.87                100.00 债 务 人 财 务 状 况
                               黑龙江黑化股份有限公司 2012 年年度报告
    有限公司                                                                                  恶化
    齐市福来得电力                                                                            债务人财务状况
                              2,730,549.64        2,730,549.64                   100.00
    机械公司                                                                                  恶化
    阿城市小岭钢铁                                                                            债务人财务状况
                              1,057,994.41        1,057,994.41                   100.00
    厂                                                                                        恶化
                                                                                          债务人财务状况
    牡丹江化工一厂                1,774,325.45        1,774,325.45                   100.00
                                                                                          恶化辽原市恒汇工贸
                              1,425,739.74        1,425,739.74                   100.00   债务人不能联系有限责任公司
    抚顺新钢铁有限                                                                            债务人财务状况
                              5,016,700.69        5,016,700.69                   100.00
    责任公司                                                                                  恶化北京欣达利工贸
                              2,335,052.76        2,335,052.76                   100.00   债务人不能联系有限公司
      合计                29,497,568.18          29,497,568.18             /                        /组合中,按账龄分析法计提坏账准备的应收账款:
                                                                          单位:元 币种:人民币
                             期末数                                             期初数
    账龄              账面余额                                           账面余额
                                               坏账准备                                    坏账准备
                 金额        比例(%)                                金额        比例(%)1 年以内其中:1 年以内
    ( 含 1      309,734,392.34           92.29   15,486,719.61      73,350,117.67          69.32    3,667,505.89年)1 年以内
             309,734,392.34           92.29   15,486,719.61      73,350,117.67          69.32    3,667,505.89小计
    1至2年         3,949,414.77            1.18      197,470.74      13,554,484.12          12.81      677,724.20
    2至3年         7,366,637.34            2.19      368,331.87       6,505,266.83           6.15      325,263.34
    3至4年         2,165,172.81            0.65    2,165,172.81
    5 年以上      12,398,064.19            3.69   12,398,064.19    12,398,064.19            11.72   12,398,064.19
    合计       335,613,681.45          100.00   30,615,759.22   105,807,932.81           100.00   17,068,557.622、 本期转回或收回情况
                                                                           单位:元 币种:人民币
                                                       转回或收回前
                  转回或收回原        确定原坏账准                                              转回坏账准备
    应收账款内容                                          累计已计提坏            收回金额
                      因                备的依据                                                    金额
                                                       账准备金额
                  本期收回部分       债务人财务状
    齐市电化厂                                                7,250,000.00         7,250,000.00
                  款项               况恶化
    阿城市小岭钢      本期收回部分       债务人财务状
                                                           100,000.00            100,000.00
    铁厂              款项               况恶化
    合计               /                   /             7,350,000.00             /                    /3、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                            黑龙江黑化股份有限公司 2012 年年度报告
                                                                               单位:元 币种:人民币
                                            期末数                                   期初数
      单位名称
                               金额               计提坏帐金额                 金额         计提坏帐金额黑龙江黑化集团有
                            10,625,038.53               531,251.93限公司
       合计                 10,625,038.53               531,251.934、 应收账款金额前五名单位情况
                                                                                单位:元 币种:人民币
                                                                                           占应收账款总额
    单位名称           与本公司关系                 金额                     年限
                                                                                             的比例(%)北满特殊钢股份有
                      非关联方                   102,803,773.14      1 年以内                        28.16限公司齐齐哈尔德科化工
                      非关联方                      75,896,676.80    1 年以内                        20.79有限责任公司
    乌兰浩特钢铁厂        非关联方                      28,163,535.07    1 年以内                         7.71吉林鑫达钢铁有限
                      非关联方                      26,395,397.71    1 年以内                         7.23公司四平现代钢铁有限
                      非关联方                      19,764,196.40    1 年以内                         5.41公司
       合计                    /                 253,023,579.12                 /                    69.305、 应收关联方账款情况
                                                                                单位:元 币种:人民币
      单位名称                 与本公司关系                     金额              占应收账款总额的比例(%)黑龙江黑化集团有限公
                          母公司                              10,625,038.53                           2.91司黑龙江齐化化工有限公
                          同一最终控制方                        3,798,609.87                          1.04司齐齐哈尔富龙化工有限
                          同一母公司                             402,182.84                           0.11公司
        合计                           /                      14,825,831.24                           4.06(二) 其他应收款:1、 其他应收款按种类披露:
                                                                            单位:元 币种:人民币
                                   期末数                                         期初数
                    账面余额                  坏账准备                  账面余额           坏账准备
    种类                                                                                                比
                               比例                      比例                       比例
                 金额                        金额                      金额                  金额      例
                               (%)                       (%)                        (%)
                                                                                                      (%)单项金额重大并单
             7,500,000.00      25.09项计提坏账准备的
                         黑龙江黑化股份有限公司 2012 年年度报告其他应收账款按组合计提坏账准备的其他应收账款:
    按账龄分析法特
            17,279,519.20 69.73 1,475,908.92       8.54   17,177,265.18   100.00     902,222.17    5.25征组合的应收账款
    组合小计    17,279,519.20 69.73 1,475,908.92       8.54   17,177,265.18   100.00     902,222.17    5.25
    合计      24,779,519.20   /   1,475,908.92        /     17,177,265.18     /        902,222.17      /组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                      单位:元 币种:人民币
                                 期末数                                     期初数
      账龄               账面余额                                     账面余额
                                               坏账准备                                坏账准备
                     金额        比例(%)                          金额        比例(%)1 年以内其中:1 年以内(含 1
                 13,618,541.67       78.81     680,927.08     8,857,420.19         51.57   442,871.01年)
    1 年以内小计     13,618,541.67      78.81      680,927.08     8,857,420.19      51.57      442,871.01
    1至2年            2,942,285.34      17.03      147,114.27       169,164.03       0.98        8,458.20
    2至3年               74,552.23       0.43        3,727.61     8,105,040.00      47.18      405,252.00
    3至4年              644,139.96       3.73      644,139.96        45,640.96       0.27       45,640.96
      合计       17,279,519.20     100.00    1,475,908.92    17,177,265.18     100.00      902,222.172、 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他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的欠款。3、 金额较大的其他的其他应收款的性质或内容
    单位名称                             性质或内容                      金额
    齐齐哈尔铁路物流公司富拉尔基经营部 代客户垫火车站运费                11,144,081.23
    中国外贸金融租赁有限公司             租赁保证金                      7,500,000.00齐翔建工集团有限公司建筑安装工程分公
                                     管网工程款                      3,411,220.34司4、 其他应收账款金额前五名单位情况
                                                                      单位:元 币种:人民币
                                                                                 占其他应收账款
    单位名称        与本公司关系              金额                  年限
                                                                                 总额的比例(%)齐齐哈尔铁路物
    流公司富拉尔基    非关联方                   11,144,081.23   1 年以内                             44.97经营部中国外贸金融租
                  非关联方                    7,500,000.00   3 年以上                             30.27赁有限公司
                              黑龙江黑化股份有限公司 2012 年年度报告齐翔建工集团有
    限公司建筑安装         非关联方                    3,411,220.34   1 年以内,1-2 年                 13.77工程分公司齐齐哈尔市特种
                       非关联方                     289,000.00    1 年以内                           1.17设备检验研究所
    篷布押金               非关联方                    355,000.00     2-3 年                            1.43
      合计                     /                22,699,301.57                /                     91.61(三) 长期股权投资按成本法核算
                                                                          单位:元 币种:人民币
                                                                                                在被投
                                                                                本期   在被投
    被投                                                                                           资单位
                                            增减                        减值    计提   资单位
    资单       投资成本         期初余额                  期末余额                                 表决权
                                            变动                        准备    减值   持股比
    位                                                                                           比例
                                                                                准备   例(%)
                                                                                                (%)黑 龙江 黑化 集
    团 中     19,030,000.00    19,030,000.00             19,030,000.00                        64.66    64.66美 碧碧 肥公司(四) 营业收入和营业成本:1、 营业收入、营业成本
                                                                           单位:元 币种:人民币
            项目                              本期发生额                           上期发生额
    主营业务收入                                      1,535,214,383.27                      1,452,467,767.84
    其他业务收入                                          97,172,999.85                       100,034,825.25
    营业成本                                          1,630,273,943.64                      1,795,755,042.742、 主营业务(分行业)
                                                                            单位:元 币种:人民币
                                      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
    煤化工行业                1,535,214,383.27 1,510,197,057.89          1,452,467,767.84    1,674,086,284.41
        合计              1,535,214,383.27 1,510,197,057.89          1,452,467,767.84    1,674,086,284.413、 主营业务(分产品)
                                                                            单位:元 币种:人民币
                                      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
    焦炭                        765,698,748.91    767,854,406.03           975,795,324.15    1,057,494,871.49
    尿素                        475,688,857.58    442,651,884.19           209,961,979.32      320,536,414.46
                            黑龙江黑化股份有限公司 2012 年年度报告
    粗苯                       46,785,699.54      43,170,720.19          37,150,078.64       36,811,353.00
    焦油                       63,616,239.37      52,276,951.83          59,786,666.71       61,531,892.69
    焦炉煤气                  118,451,427.82     107,570,106.62         130,526,918.83      118,562,701.01
    甲醇                       33,643,500.69      71,086,897.47          15,450,266.30       54,527,117.92
    硫酸铵                      5,057,283.20       7,315,036.54           4,752,975.20        6,027,191.68
    液氧                                                                    455,835.90          456,143.59
    合成氨                      17,821,290.57      10,154,111.75         17,481,901.43       16,504,773.09
    液氮                           130,455.59         143,809.46             92,436.75           91,383.76
    编制袋                       8,320,880.00       7,973,133.81          1,013,384.61        1,542,441.72
        合计             1,535,214,383.27   1,510,197,057.89      1,452,467,767.84    1,674,086,284.414、 主营业务(分地区)
                                                                         单位:元 币种:人民币
                                     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
    东北及内蒙地区           1,535,214,383.27 1,510,197,057.89        1,452,467,767.84    1,674,086,284.41
        合计             1,535,214,383.27 1,510,197,057.89        1,452,467,767.84    1,674,086,284.415、 公司前五名客户的营业收入情况
                                                                         单位:元 币种:人民币
                                                                         占公司全部营业收入的比例
          客户名称                          营业收入总额
                                                                                   (%)
    北满特殊钢股份有限公司                              327,765,122.78                             20.08
    黑化集团公司                                        208,661,936.22                             12.78黑龙江省倍丰农业生产资料有
                                                    151,351,318.81                                9.27限公司
    乌兰浩特钢铁厂                                      111,462,658.00                                6.83
    四平现代钢铁有限公司                                 86,075,554.10                                5.27
            合计                                    885,316,589.91                               54.23(五) 现金流量表补充资料:
                                                                         单位:元 币种:人民币
                  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                                                          17,772,180.64          -372,562,951.08
    加:资产减值准备                                                11,673,620.33             2,484,083.72固定资产折旧、油气资产折耗、生产性生物资产
                                                               114,676,452.66          127,695,435.26折旧无形资产摊销长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失
                                                                                        15,950,640.51(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                                  17,798,461.58           20,373,001.98
                         黑龙江黑化股份有限公司 2012 年年度报告投资损失(收益以“-”号填列)递延所得税资产减少(增加以“-”号填列)递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                           4,657,331.25              20,477,462.25
    经营性应收项目的减少(增加以“-”号填列)              -458,078,573.26              81,270,962.25
    经营性应付项目的增加(减少以“-”号填列)               357,161,146.96             176,965,863.33其他
    经营活动产生的现金流量净额                                65,660,620.16              72,654,498.222.不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券融资租入固定资产3.现金及现金等价物净变动情况:
    现金的期末余额                                            14,199,053.60               3,593,229.35
    减:现金的期初余额                                         3,593,229.35             170,604,012.31加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                  10,605,824.25            -167,010,782.96十四、 补充资料(一) 当期非经常性损益明细表
                                                                   单位:元 币种:人民币
    非经常性损益项目            2012 年金额             2011 年金额             2010 年金额
    非流动资产处置损益                                       -15,950,640.51              -57,607.85计入当期损益的政府补助,但与公司正常经营业务密切相关,符合国
                                 110,330,000.00                                     158,500,000.00家政策规定、按照一定标准定额或定量持续享受的政府补助除外单独进行减值测试的应
                                   7,350,000.00                                      12,055,656.16收款项减值准备转回除上述各项之外的其他
                                                                                         73,266.94营业外收入和支出
    少数股东权益影响额                                                                       52,890.83
        合计                     117,680,000.00           -15,950,640.51            170,624,206.08(二) 净资产收益率及每股收益
                              加权平均净资产收                        每股收益
        报告期利润
                                  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
                                             6.01                   0.04                        0.04利润扣除非经常性损益后归属于
                                              -35                  -0.26                     -0.26公司普通股股东的净利润
                         黑龙江黑化股份有限公司 2012 年年度报告
                           第十一节 备查文件目录一、 载有法定代表人、主管会计工作负责人及会计机构负责人签名并盖章的会计报表二、 载有会计师事务所盖章、注册会计师签名并盖章的审计报告原件三、 报告期内在中国证监会指定报纸上公开披露过的所有公司文件的正本及公告的原稿
                                                                         董事长:岳守成
                                                                  黑龙江黑化股份有限公司
                                                                        2013 年 3 月 27 日