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西藏珠峰(600338)公告正文

*ST珠峰:2012年半年度报告

公告日期:2012-08-31

西藏珠峰工业股份有限公司
         600338
    2012 年半年度报告
    西藏珠峰工业股份有限公司 2012 年半年度报告
                                  目录一、 重要提示 ...................................................... 2二、 公司基本情况 .................................................. 2三、 股本变动及股东情况 ............................................ 4四、 董事、监事和高级管理人员情况 .................................. 5五、 董事会报告 .................................................... 5六、 重要事项 ..................................................... 10七、 财务会计报告(未经审计) ..................................... 13八、 备查文件目录 ................................................. 94
            西藏珠峰工业股份有限公司 2012 年半年度报告一、 重要提示(一) 本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。(二) 公司全体董事出席董事会会议(三) 公司半年度财务报告未经审计。(四)
    公司负责人姓名                                  黄建荣
    主管会计工作负责人姓名                          梁明
    会计机构负责人(会计主管人员)姓名              曹玉刚公司负责人黄建荣、主管会计工作负责人梁明及会计机构负责人(会计主管人员)曹玉刚声明:保证本半年度报告中财务报告的真实、完整。(五) 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(六) 是否存在违反规定决策程序对外提供担保的情况?否二、 公司基本情况(一) 公司信息
    公司的法定中文名称                                  西藏珠峰工业股份有限公司
    公司的法定中文名称缩写                              西藏珠峰
    公司的法定英文名称                                  TIBET SUMMIT INDUSTRY CO.,LTD
    公司法定代表人                                      黄建荣(二) 联系人和联系方式
                                           董事会秘书                       证券事务代表
    姓名                             孙华                             唐迟乐
    联系地址                         上海市闸北区柳营路 305 号 7 楼   上海市闸北区柳营路 305 号 7 楼
    电话                             021-66284908                     021-66284908
    传真                             021-66284923                     021-66284923
    电子信箱                         sunhua@zhufenggufen.com          tangcl@zhufenggufen.com
             西藏珠峰工业股份有限公司 2012 年半年度报告(三) 基本情况简介
    注册地址                                               西藏自治区拉萨市北京中路 65 号
    注册地址的邮政编码                                     850000
    办公地址                                               上海市闸北区柳营路 305 号 7 楼
    办公地址的邮政编码                                     200072
    公司国际互联网网址                                     http://www.zfmotor.com
    电子信箱                                               zhufengdb@zhufenggufen.com(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                             上海证券报
    登载半年度报告的中国证监会指定网站的网址               http://www.sse.com.cn
    公司半年度报告备置地点                                 本公司董事会办公室(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      *ST 珠峰                 600338(六) 主要财务数据和指标1、 主要会计数据和财务指标
                                                                                      单位:元 币种:人民币
                                                                                     本报告期末比上年度期末
                                  本报告期末                    上年度期末
                                                                                            增减(%)
    总资产                                527,662,586.31             476,816,096.25                        10.66
    所有者权益(或股东权益)              -96,964,003.94             -73,321,663.47                       不适用归属于上市公司股东的每股净
                                             -0.6124                         -0.46                    不适用资产(元/股)
                                                                                     本报告期比上年同期增减
                               报告期(1-6 月)                 上年同期
                                                                                              (%)
    营业利润                              -22,145,760.69             -18,545,509.26                       不适用
    利润总额                              -22,117,135.30             -19,258,716.70                       不适用
    归属于上市公司股东的净利润            -23,642,340.47             -24,128,804.16                       不适用归属于上市公司股东的扣除非
                                      -25,528,081.30             -20,343,648.31                       不适用经常性损益的净利润
    基本每股收益(元)                               -0.15                         -0.15                    不适用扣除非经常性损益后的基本每
                                               -0.16                         -0.13                    不适用股收益(元)
    稀释每股收益(元)                               -0.15                         -0.15                    不适用
    经营活动产生的现金流量净额            -29,095,291.87             -36,759,679.77                       不适用每股经营活动产生的现金流量
                                             -0.1838                         -0.23                    不适用净额(元)
             西藏珠峰工业股份有限公司 2012 年半年度报告2、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                                                  金额
    非流动资产处置损益                                                                                -11,360.00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,符合国家政策规定、按照一定标准定额或定                                                     39,785.39量持续享受的政府补助除外除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价
                                                                                                2,500,185.50值变动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    除上述各项之外的其他营业外收入和支出                                                                  200.00
    所得税影响额                                                                                     -628,224.14
    少数股东权益影响额(税后)                                                                        -14,845.92
                         合计                                                                   1,885,740.83三、 股本变动及股东情况(一) 股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。(二) 股东和实际控制人情况1、 股东数量和持股情况
                                                                                                单位:股
    报告期末股东总数                                                                                   14,007 户
                                             前十名股东持股情况
                                                                           持有有限
                                持股比例                  报告期内增
    股东名称        股东性质                   持股总数                     售条件股     质押或冻结的股份数量
                                  (%)                         减
                                                                            份数量新疆塔城国际资
                         其他      29.44     46,613,500                0                质押     46,613,500源有限公司西藏自治区投资
                     国有法人       5.88      9,314,400    -1,300,000                   无有限公司西藏自治区国有
                     国有法人       1.89      3,000,000                0                无资产经营公司
    何岳峰             境内自然人       0.63      1,000,000       -41,000                   无
    管东平             境内自然人       0.63      1,000,000       -40,200                   无
    赵敏               境内自然人       0.61        970,000       -75,400                   无
    谈天               境内自然人       0.57        909,705                0                无
    黄香银             境内自然人       0.53        832,530                0                无成都金骊实业
                         其他       0.47        740,000       -98,500                   无(集团)有限公司
    赵瑞敏             境内自然人       0.41        650,000                0                无
                                        前十名无限售条件股东持股情况
             西藏珠峰工业股份有限公司 2012 年半年度报告
            股东名称            持有无限售条件股份的数量                      股份种类及数量
    新疆塔城国际资源有限公司                        46,613,500     人民币普通股
    西藏自治区投资有限公司                           9,314,400     人民币普通股
    西藏自治区国有资产经营公司                       3,000,000     人民币普通股
    何岳峰                                           1,000,000     人民币普通股
    管东平                                           1,000,000     人民币普通股
    赵敏                                                 970,000   人民币普通股
    谈天                                                 909,705   人民币普通股
    黄香银                                               832,530   人民币普通股
    成都金骊实业(集团)有限公司                           740,000   人民币普通股
    赵瑞敏                                               650,000   人民币普通股
    上述股东关联关系或一致行动的   本公司未知前十名流通股东之间是否存在关联关系或属于《上市公司股东持股变
    说明                           动信息披露管理办法》规定的一致行动人。2、控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。四、 董事、监事和高级管理人员情况(一) 董事、监事和高级管理人员持股变动
       报告期内公司董事、监事、高级管理人员持股未发生变化。(二) 新聘或解聘公司董事、监事、高级管理人员的情况
       本报告期内公司无新聘或解聘公司董事、监事、高级管理人员的情况。五、 董事会报告(一) 报告期内整体经营情况的讨论与分析
       公司主营业务为锌、铟等有色金属冶炼及相关产品生产、销售,报告期内主营业务范围未发生变化。
       报告期内,在增长速度放缓、市场需求不足的宏观经济形势下,锌市场价格持续走低,有色金属铅锌冶炼企业呈现行业性亏损局面。公司亦承受着生产成本压力不断上升、环保压力越来越大的不利影响,公司积极发挥下设三大机构——运营管理中心、营销管理中心、财务管理中心的工作职能,以《2012 年度生产经营和投资计划》中所制定的各项生产和经济指标为目标,保障生产经营稳定运行。
       2012 年上半年,公司下属子公司珠峰锌业共生产锌锭 12,320.747 吨,完成年计划的 32.4%;生产硫酸 24,765.09 吨,完成年计划的 33.9%;生产氧化锌 3,182.652 吨,完成年计划的 43.6%;生产粗镉 29.938 吨,完成年计划 20%;在锌精矿采购扣减加工费一再下降,公司利润空间不断被压缩的情况下,为了应对日益低迷的铅锌价格,减少损失,公司选择了主动减产的策略,加之原料供应严重不足、安全环保整改工作力度加大等因素是造成珠峰锌业上半年度产量低,成本高,生产指标未完成的主要原因。
       下属子公司西部铟业生产粗铟 5.64 吨,完成年计划的 51.27%,生产硫酸锌 3,798.45 吨,完成年计划的 50.64%,生产氧化锌 1,227.11 吨,完成年计划的 62%;上半年实现销售收入 3,740.43 万元,销售成本 2,711.97 万元,实现利润总额 365.16 万元,实现净利润 355.51 万元。
       上半年有色金属市场低迷,公司主导产品锌锭和精铟市场价格分别比去年同期下跌 14.37%、21.99%。报告期内,由于受公司流动资金短缺、采购渠道狭窄等因素影响,公司采购计划无法顺利
              西藏珠峰工业股份有限公司 2012 年半年度报告完成,以致生产原料供应严重不足;且为尽快回笼资金,锌锭销售采用预收货款的方式以让利销售,导致公司主营业务盈利能力不强;报告期内,公司净利润出现亏损 2364.23 万元。(二)公司主营业务及其经营状况1、 主营业务分行业、产品情况表
                                                                                     单位:元 币种:人民币
                                                        营业利润
                                                                      营业收入   营业成本比
    分行业或分                                                 率                                 营业利润率比上年同
                     营业收入          营业成本                       比上年同   上年同期增
    产品                                                                                          期增减(%)
                                                                     期增减(%)     减(%)
                                                          (%)分行业有色金属冶
                200,608,439.57      193,414,928.27            3.59      -38.67       -38.50    减少 0.26 个百分点炼
    贸易            426,980,602.58      432,600,127.20         -1.32        -15.62       -15.37
    内部抵消       -288,694,514.00      -290,736,684.57
    合     计       338,894,528.15      335,278,370.90            1.07       -2.78        -0.85    减少 1.92 个百分点分产品
    锌     锭       159,510,072.14      158,047,032.19            0.92      -47.57       -46.34    减少 2.28 个百分点
    铟     锭           23,634,210.83    13,163,053.26         44.31        525.97       415.35   增加 11.96 个百分点
    硫酸锌               7,554,914.53     8,231,840.70         -8.96        -19.77        -5.83   减少 16.13 个百分点
    粗     镉            4,409,267.95     5,297,402.16        -20.14
    硫     酸            4,118,724.71     7,292,182.57        -77.05        -49.10        20.83   减少 102.46 个百分点
    氧化锌                 117,375.67       118,630.72         -1.07        -91.69       -95.32
    铁     粉            1,151,709.38     1,152,850.00         -0.10
    锌     片              112,164.36       111,936.67            0.20有色金属贸
                426,980,602.58      432,600,127.20         -1.32        -15.62       -15.37易
    内部抵消       -288,694,514.00      -290,736,684.57
    合     计       338,894,528.15      335,278,370.90            1.07       -2.78        -0.85    减少 1.92 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(%)
    华东                                               471,634,142.57                                          -29.91
    华南                                                   7,159,749.69
    华北                                                   6,376,587.70
    华中                                                  17,886,218.57
    西北                                               124,532,343.62                                          -22.27
    内部抵消                                          -288,694,514.00
    合     计                                          338,894,528.15                                           -2.783、主营业务及其结构发生重大变化的原因说明3.1、报告期内公司主要财务指标
                西藏珠峰工业股份有限公司 2012 年半年度报告
    项     目            2012年6月30日            2012年1月1日                       变动幅度(%)
    总资产                  527,662,586.32             476,816,096.25                                 10.66%
    股东权益                 -69,539,746.22             -47,458,073.97                                -46.53%
                                                                          2012年1-6月比2011年1-6月+、-变动情
    项     目             2012年1-6月             2011年1-6月
                                                                                         况
    营业利润                 -22,145,760.69             -18,545,509.26                         -3,600,251.43
    净利润                  -23,642,340.47             -24,128,804.16                              486,463.69现金流量及现金
                             10,162,928.82             -20,006,120.04                         30,169,048.86等价物净增加额变动原因:1)报告期末,资产总额较期初增加的主要原因系预付账款增加,为采购原料已入库,尚末结算所致。2)报告期末,股东权益较期初减少的主要原因系本报告期亏损所致。3)报告期末,营业利润下降系本期销售毛利降低所致。4)报告期末,净利润上升系营业外支出减少所致。3.2、资产负债表主要变动项目
    项         目           期末数            期初数                   增减额             变动幅度(%)
    应收票据                                 -       600,000.00                -600,000.00               -100.00
    预付账款                    63,735,430.96     19,936,801.86              43,798,629.10                219.69
    交易性金融负债               2,489,900.00      1,627,875.00                 862,025.00                 52.95
    应付票据                                 -    20,000,000.00             -20,000,000.00               -100.00
    预收账款                    62,892,091.49     31,167,130.25              31,724,961.24                101.79变动原因:1)应收票据减少原因主要系本期收取银行承兑汇票减少所致。2)预付账款增加原因主要系预付采购锌精矿货款尚未结算所致。3)交易性金融负债增加原因系本期持有的期货合约公允价格下降所致。4)应付票据减少原因系商业承兑汇票到期兑付所致。5)预收账款增加原因主要系子公司青海珠峰锌业有限公司预收货款增加所致。3.3、主要费用变动情况
         项目              2012年1-6月          2011年1-6月                增减额          增减比例(%)
    销售费用                       6,258,043.85         8,529,040.05         -2,270,996.20                -26.63
    管理费用                      22,314,107.43        22,505,116.01           -191,008.58                 -0.85
    财务费用                       5,975,326.14         5,632,679.85            342,646.29                  6.08变动原因:1)销售费用减少原因主要系青海锌业运输费用减少所致。2)管理费用减少原因主要系租赁费、中介费等费用减少所致。3)财务费用增加原因主要系子公司珠峰国际贸易(上海)有限公司支付信用证利息所致。3.4、现金流量构成变动情况
           西藏珠峰工业股份有限公司 2012 年半年度报告
              项目                 2012年1-6月           2011年1-6月            增减额
    经营活动产生的现金流量净额           -29,095,291.87       -36,759,679.77          7,664,387.90
    投资活动产生的现金流量净额            11,134,030.04       -20,256,961.96         31,390,992.00
    筹资活动产生的现金流量净额            28,124,190.65        37,010,521.69         -8,886,331.04
    现金及现金等价物                      27,968,523.38        19,905,583.70         30,169,048.86变动原因:1)采购量的整体减少致使支出的采购款相应减少。2)投资活动产生的现金流量净额增加系收回投资所致。3)筹资活动产生的现金流量净额减少系同比去年“收到其他与筹资活动有关的现金”项目减少了 1200万元。4、主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明
    报告期内,主营利润率比上年同期减少 1.92 个百分点。主要原因:一是上半年有色金属市场低迷,公司主导产品锌锭和精铟市场价格分别比去年同期下跌 14.37%、21.99%;二是有色金属贸易的业务量报告期比去年同期减少;三是锌精矿采购扣减加工费同比去年下降所致。5、公司在经营中出现的问题与困难
    报告期内,由于受公司流动资金短缺、采购渠道狭窄、矿山停产等因素影响,公司原料采购价格上升,以致加工费差价收窄;且为尽快回笼资金,锌锭销售采用预收货款的方式以让利销售,锌锭销售价格不理想,应对市场价格波动风险的能力不强,以上仍是公司经营面临的主要问题和困难。
    为应对以上问题,公司下半年采取如下措施:一是通过增加杂矿的采购,利用杂矿较大的扣减加工费来提升整体的加工费水平;二是切实加强公司安全环保工作,做好技术改造、大中修安措及环保工程,保障生产有序开展;三是加强成本控制及各项费用的支出,最大限度地降耗创效;合理科学地组织生产,加强设备、设施利用率,尽最大努力提高生产效率;四是是扩大与下游以及同行之间的交流增加信息来源,加强对现货价格趋势判断,争取通过调节销售的时点提升销售均价,实现销售均价与同期网均价持平的目标;五是加强行情研究的力度,积极有效地用好期货工具,使原料采购、现货销售与期货保值工作密切配合;六是对内合理调配头寸的分布、对外积极拓展融资渠道,以提高资金的使用效率;七是积极推进公司重大资产重组事宜,从根本上解决锌精矿原料供应、资金短缺、主营业务盈利能力不强等一系列问题。(三) 公司投资情况1、 募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。2、 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。(四) 公司财务状况、经营成果分析1、 完成经营计划情况
                                                                       单位:元 币种:人民币
                              原拟订的本报告期经营计划                 本报告期实际数
    收入                                        800,405,000.00                    338,894,528.15
    成本及费用                                  790,045,000.00                    335,278,370.90
          西藏珠峰工业股份有限公司 2012 年半年度报告
    完成经营计划的差异说明:
    受全球经济放缓的影响,有色金属的主要下游行业包括建筑、电力、汽车等地需求增速普遍下降。随着国际大宗商品价格的连续下跌,国内有色金属价格也一蹶不振,锌精矿采购扣减加工费一再下降,公司利润空间不断被压缩。在下游需求出现明显改善和行业景气度回暖之前,以应对日益低迷的铅锌价格,减少损失,公司选择了主动减产的策略,这是造成与经营计划产生较大差异的主要原因。
    此外生产方面还受到原料供应严重不足、安全环保整改工作力度加大等因素影响,造成珠峰锌业上半年度产量低,成本高,生产指标未完成,致使报告期实际收入比计划大幅度降低。
    销售方面:一是提前销售融资让利造成了销售价格下降;二是受市场低迷影响,报告期市场贸易量比计划大幅度减少,致使报告期实际收入和实际成本费用比计划大幅度降低。(五) 董事会下半年的经营计划修改计划
    公司根据市场环境、产品价格及企业实际生产状况,对《2012 年度生产经营和投资计划》做出部分调整,并经第五届董事会第九次会议审议通过,涉及的产品产量调整情况如下:
    1、调整锌锭产量:原计划生产 38000 吨,调整计划生产锌锭 28,460 吨,
    2、调整硫酸产量:原计划生产 73000 吨,调整计划生产硫酸 55,800 吨。(六) 报告期内现金分红政策的制定及执行情况
      为进一步完善公司利润分配及现金分红政策的有关事项,建立科学、合理、透明的分红政策和决策机制,更好地维护股东及投资者利益。根据中国证监会《关于进一步落实上市公司现金分红有关事项的通知》及西藏证监局《关于对上市公司现金分红相关事项进行自查的通知》的要求,公司细化完善现有利润分配政策。
      2012 年 8 月 29 日,公司召开第五届董事会第九次会议,审议并通过了《关于修改公司章程的议案》,并同意将该议案提交公司 2012 年第二次临时股东大会审议。修订主要内容如下:
      1、章程第七十八条将“现金分红政策调整或变更”增加为需由股东大会以特别决议通过的事项。
      2、对章程第一百八十二条进行修订,修订为:
        “第一百八十二条 公司可以采取现金或股票方式分配股利,公司实施积极的利润分配政策,重视对投资者的合理投资回报,并保持连续性和稳定性。在公司财务状况允许的情况下,公司最近三年以现金方式累计分配的利润不少于最近三年实现的年均可分配利润的百分之三十。
      公司可进行中期现金分红。”
      3、就公司利润分配政策,增补以下条款:
       “第一百八十三条 公司董事会、监事会和股东大会对利润分配政策的决策和论证过程中应当充分考虑独立董事、外部监事和公众投资者的意见。”
       “第一百八十四条 公司分红预案由公司董事会根据法律、法规和相关规范性文件的规定,结合公司盈利情况、资金需求和股东回报规划拟定,独立董事发表意见,由股东大会审议决定。公司在制定现金分红具体方案时,董事会应当认真研究和论证公司现金分红的时机、条件和最低比例、调整的条件及其决策程序要求等事宜。
      公司如因外部经营环境或自身经营状况发生重大变化而需调整分红政策和股东回报规划的,应以股东权益保护为出发点,详细论证和说明原因后,履行相应的决策程序。有关调整分红政策的议案由董事会拟定,独立董事应当对分红政策调整发表独立意见,调整分红政策的议案经董事会审议通过后提交股东大会审议,并需经出席股东大会的股东所持表决权的三分之二以上通过。
      股东大会对分红具体方案进行审议时,应当通过多种渠道主动与股东特别是中小股东进行沟通和交流、切实保障社会公众股东参与股东大会的权利,充分听取中小股东的意见和诉求,并及时答复中小股东关心的问题。”
        “第一百八十五条 独立董事应对分红预案发表独立意见。董事会和管理层执行公司分红政策和股东回报规划的情况及决策程序接受监事会的监督。
             西藏珠峰工业股份有限公司 2012 年半年度报告
    公司应当在定期报告中详细披露分红政策的制定及执行情况,说明是否符合公司章程的规定或者股东大会决议的要求,分红标准和比例是否明确和清晰,相关的决策程序和机制是否完备,独立董事是否尽职履责并发挥了应有的作用,中小股东是否有充分表达意见和诉求的机会,中小股东的合法权益是否得到充分维护等。对现金分红政策进行调整或变更的,还要详细说明调整或变更的条件和程序是否合规和透明等。
    公司在前次发行募集说明书或发行预案中披露了分红政策、股东回报规划和分红计划的,应在年度报告中对其执行情况作为重大事项加以提示。”六、 重要事项(一) 公司治理的情况
    在报告期内,公司严格按照《公司法》、《证券法》等法律法规以及中国证监会、上海证券交易所的有关规章、制度及相关规范治理文件的要求,结合公司实际情况,不断完善公司法人治理结构和内控制度,规范公司运作。
    2012 年 3 月 27 日,《公司内部控制规范实施工作方案》经第五届董事会第七次会议审议通过。公司建立内控管理中心,指定专人具体牵头组织协调内控规范的落实工作;公司聘请外部机构,协助公司实施内部控制基本规范。报告期内,公司严格按照相关政策法规的要求,依据方案逐步推进公司内控规范工作。我司将严格按照《企业内部控制基本规范》及相关配套指引的要求,按时落实各项整改措施。保证公司内控制度的完整性、合理性及实施的有效性,提高公司经营管理水平和风险防范能力,促进公司战略发展目标的实现和可持续发展。(二) 报告期实施的利润分配方案执行情况
    根据 2011 年年度股东大会决议,公司 2011 年度不计提公积金,不向股东分配利润,也不进行资本公积金转增股本。(三) 重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。(四) 破产重整相关事项
    本报告期公司无破产重整相关事项。(五) 公司持有其他上市公司股权、参股金融企业股权情况
    本报告期公司无持有其他上市公司股权、参股金融企业股权的情况。(六) 报告期内公司收购及出售资产、吸收合并事项
    本报告期公司无收购及出售资产、吸收合并事项。(七) 报告期内公司重大关联交易事项1、 与日常经营相关的关联交易
                                                                         单位:万元 币种:人民币
                              关联交易类   关联交易   关联交易定价                  占同类交易金
    关联交易方       关联关系                                          关联交易金额
                                  型         内容         原则                      额的比例(%)新疆塔城国际资
                 控股股东     购买商品     锌精矿     市场价             3,760.70          28.02源有限公司
                西藏珠峰工业股份有限公司 2012 年半年度报告西部矿业股份有
                    其他关联人         购买商品        锌精矿     市场价                8,449.42            62.95限公司
    西部矿业股份有                                         采购电及
                    其他关联人         购买商品                   市场价                2,254.13         100.00
    限公司                                                 污水费
                                合计                                       /           14,464.252、关联债权债务往来
                                                                                    单位:万元 币种:人民币
                                                      向关联方提供资金              关联方向上市公司提供资金
       关联方               关联关系
                                                  发生额           余额             发生额           余额西藏珠峰摩托车工
                         其他                                            7,513.27业公司成都珠峰房产有限
                         其他                                              703.10公司西藏珠峰汽车销售
                         其他                                              209.50有限公司西藏新珠峰摩托车
                         参股子公司                                      2,219.21有限公司西部矿业股份有限
                         其他关联人                                                                     6,601.62公司
                  合计                                               10,645.08                          6,601.62(八) 重大合同及其履行情况1、 为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1) 托管情况
       本报告期公司无托管事项。(2) 承包情况
       本报告期公司无承包事项。(3) 租赁情况
       本报告期公司无租赁事项。2、 担保情况
       本报告期公司无担保事项。3、 委托理财及委托贷款情况(1) 委托理财情况
       本报告期公司无委托理财事项。(2) 委托贷款情况
       本报告期公司无委托贷款事项。4、 其他重大合同
       本报告期公司无其他重大合同。
           西藏珠峰工业股份有限公司 2012 年半年度报告(九) 承诺事项履行情况
    本报告期或持续到报告期内,上市公司、控投股东及实际控制人没有承诺事项。(十) 聘任、解聘会计师事务所情况
    是否改聘会计师事务所:             否(十一) 上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    本报告期公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。(十二) 其他重大事项的说明
    因公司控股股东新疆塔城国际资源有限公司筹划与本公司有关的重大事项,为维护投资者利益,避免对公司股价造成重大影响,经申请,本公司股票于 2012 年 6 月 19 日起停牌。
    2012 年 6 月 27 日,本公司分别在《上海证券报》和上海证券交易所网站同时披露《重大事项继续停牌公告》,“公司正筹划非公开发行股份募集现金收购资产事项,该收购事项有可能会构成重大资产重组。”经申请,本公司股票于 2012 年 6 月 27 日起连续停牌。
    自停牌以来,重组相关各方和中介机构进行了大量的沟通和论证工作,有关本次重组的相关文件还在补充、完善中。(十三) 信息披露索引
                                                                             刊载的互联网网站及检索路
            事项                 刊载的报刊名称及版面       刊载日期
                                                                                        径关于无法按期发布召开股东大
                               《上海证券报》B46 版     2012 年 1 月 6 日    http://www.sse.com.cn会通知的公告第五届董事会第六次会议决议
    公告暨召开 2012 年第一次临时   《上海证券报》B46 版     2012 年 1 月 6 日    http://www.sse.com.cn股东大会的通知关于关联方签订资产收购协议
                               《上海证券报》B46 版     2012 年 1 月 6 日    http://www.sse.com.cn补充协议的公告第五届监事会第四次会议决议
                               《上海证券报》B46 版     2012 年 1 月 6 日    http://www.sse.com.cn公告
    股票交易异常波动公告           《上海证券报》B16 版     2012 年 1 月 9 日    http://www.sse.com.cn
    2011 年度业绩预告              《上海证券报》B41 版     2012 年 1 月 31 日   http://www.sse.com.cn2012 年第一次临时股东大会决
                               《上海证券报》B23 版     2012 年 2 月 1 日    http://www.sse.com.cn议公告第五届董事会第七次会议决议
                               《上海证券报》B233 版    2012 年 3 月 29 日   http://www.sse.com.cn公告
    股票交易异常波动公告           《上海证券报》B44 版     2012 年 4 月 5 日    http://www.sse.com.cn第五届董事会第八次会议决议
    公告暨召开 2011 年度股东大会   《上海证券报》B52 版     2012 年 4 月 26 日   http://www.sse.com.cn的通知关于 2012 年度预计日常关联交
                               《上海证券报》B52 版     2012 年 4 月 26 日   http://www.sse.com.cn易事项的公告
            西藏珠峰工业股份有限公司 2012 年半年度报告第五届监事会第五次会议决议
                              《上海证券报》B52 版    2012 年 4 月 26 日   http://www.sse.com.cn公告关于股票交易实行退市风险警
                              《上海证券报》B52 版    2012 年 4 月 26 日   http://www.sse.com.cn示特别处理的公告
    股票交易异常波动公告         《上海证券报》B143 版   2012 年 5 月 4 日    http://www.sse.com.cn
    2011 年度股东大会决议公告    《上海证券报》B44 版    2012 年 5 月 19 日   http://www.sse.com.cn
    重大事项停牌公告             《上海证券报》B32 版    2012 年 6 月 19 日   http://www.sse.com.cn
    重大事项继续停牌公告         《上海证券报》B41 版    2012 年 6 月 27 日   http://www.sse.com.cn七、财务会计报告(未经审计)(一) 财务报表
             西藏珠峰工业股份有限公司 2012 年半年度报告
                                       合并资产负债表
                                      2012 年 6 月 30 日
    编制单位:西藏珠峰工业股份有限公司                                       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               6.1                      42,323,199.05              42,237,242.54
    结算备付金
    拆出资金
    交易性金融资产
    应收票据               6.2                                                       600,000.00
    应收账款               6.3                       1,883,236.97               1,550,156.47
    预付款项               6.5                      63,735,430.96              19,936,801.86
    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             6.4                      75,211,586.38              84,014,235.99
    买入返售金融资产
    存货                   6.6                     112,328,815.79              92,035,411.56
    一年内到期的非流动资产
    其他流动资产                                     2,488,843.26
       流动资产合计                                 297,971,112.41             240,373,848.42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           6.7                       1,307,457.17               1,152,531.42
    投资性房地产           6.8                      14,936,315.81              15,331,665.47
    固定资产               6.9                     150,674,040.03             156,697,364.76
    在建工程               6.10                      3,170,617.51               2,578,203.51
    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               6.11                     53,273,944.84              53,966,155.54
    开发支出
    商誉                   6.12                           410,887.68                 410,887.68
    长期待摊费用           6.13                      4,609,382.38               5,122,074.01
    递延所得税资产         6.14                      1,308,828.48               1,183,365.44
    其他非流动资产
       非流动资产合计                               229,691,473.90             236,442,247.83
         资产总计                                   527,662,586.31             476,816,096.25流动负债:
    短期借款               6.16                    146,701,021.94             116,701,021.94
    向中央银行借款
             西藏珠峰工业股份有限公司 2012 年半年度报告
    吸收存款及同业存放
    拆入资金
    交易性金融负债           6.17                        2,489,900.00              1,627,875.00
    应付票据                 6.18                                                 20,000,000.00
    应付账款                 6.19                      168,259,895.96            116,595,798.02
    预收款项                 6.20                       41,317,720.26             31,167,130.25
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬             6.21                        7,251,370.82              7,217,173.70
    应交税费                 6.22                        1,034,393.32              7,965,512.04
    应付利息                 6.23                       67,360,721.03             63,738,881.57
    应付股利
    其他应付款               6.24                       62,830,544.04             64,789,051.23
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负
                              6.25                       23,641,588.50             23,641,588.50债
    其他流动负债                                         5,703,029.22
         流动负债合计                                   526,590,185.09            453,444,032.25非流动负债:
    长期借款
    应付债券
    长期应付款               6.26                       66,016,239.92             66,016,239.92
    专项应付款                                           2,000,000.00
    预计负债
    递延所得税负债           6.14
    其他非流动负债           6.27                        2,595,907.53              4,813,898.05
         非流动负债合计                                  70,612,147.45             70,830,137.97
           负债合计                                     597,202,332.54            524,274,170.22所有者权益(或股东权益):
    实收资本(或股本)       6.28                      158,333,333.00            158,333,333.00
    资本公积                 6.29                       49,957,164.42             49,957,164.42
    减:库存股
    专项储备
    盈余公积                 6.30                       14,262,096.96             14,262,096.96
    一般风险准备
    未分配利润               6.31                     -319,516,598.32            -295,874,257.85
    外币报表折算差额
    归属于母公司所有者权
                                                        -96,964,003.94            -73,321,663.47益合计
    少数股东权益                                        27,424,257.71             25,863,589.50
           所有者权益合计                               -69,539,746.23            -47,458,073.97
         负债和所有者权益总
                                                        527,662,586.31            476,816,096.25计
    法定代表人:黄建荣                   主管会计工作负责人:梁明            会计机构负责人:曹玉刚
             西藏珠峰工业股份有限公司 2012 年半年度报告
                                      母公司资产负债表
                                      2012 年 6 月 30 日
    编制单位:西藏珠峰工业股份有限公司                                       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                                        21,953,775.84              17,802,250.37
    交易性金融资产
    应收票据
    应收账款               12.1                           159,712.30
    预付款项                                        46,960,668.33               5,765,668.39
    应收利息
    应收股利
    其他应收款             12.2                     71,325,511.17              78,620,491.04
    存货                                            12,379,635.85              14,102,158.02
    一年内到期的非流动资产
    其他流动资产
       流动资产合计                                 152,779,303.49             116,290,567.82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           12.3                    170,942,135.96             170,787,210.21
    投资性房地产                                    14,936,315.81              15,331,665.47
    固定资产                                        45,440,225.94              46,510,197.21
    在建工程
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                        21,205,071.05              21,492,922.67
    开发支出
    商誉
    长期待摊费用                                     4,609,382.38               5,122,074.01
    递延所得税资产
    其他非流动资产
       非流动资产合计                               257,133,131.14             259,244,069.57
         资产总计                                   409,912,434.63             375,534,637.39
             西藏珠峰工业股份有限公司 2012 年半年度报告流动负债:
    短期借款                                       77,701,021.94              77,701,021.94
    交易性金融负债                                  2,489,900.00               1,413,500.00
    应付票据
    应付账款                                      112,377,073.17              27,920,236.10
    预收款项                                       23,896,998.30              59,592,025.32
    应付职工薪酬                                    2,678,396.18               2,958,764.68
    应交税费                                        3,095,897.52               2,435,662.31
    应付利息                                       67,278,800.03              63,656,960.57
    应付股利
    其他应付款                                    147,802,964.24             151,497,240.30
    一年内到期的非流动负
                                                    23,641,588.50              23,641,588.50债
    其他流动负债
       流动负债合计                                460,962,639.88             410,816,999.72非流动负债:
    长期借款
    应付债券
    长期应付款                                     66,016,239.92              66,016,239.92
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债
       非流动负债合计                               66,016,239.92              66,016,239.92
         负债合计                                  526,978,879.80             476,833,239.64所有者权益(或股东权益):
    实收资本(或股本)                            158,333,333.00             158,333,333.00
    资本公积                                       34,381,330.85              34,381,330.85
    减:库存股
    专项储备
    盈余公积                                       13,480,634.09              13,480,634.09
    一般风险准备
    未分配利润                                   -323,261,743.11            -307,493,900.19所有者权益(或股东权益)合
                                                  -117,066,445.17            -101,298,602.25计
       负债和所有者权益(或
                                                   409,912,434.63             375,534,637.39股东权益)总计
    法定代表人:黄建荣              主管会计工作负责人:梁明            会计机构负责人:曹玉刚
             西藏珠峰工业股份有限公司 2012 年半年度报告
                                               合并利润表
                                             2012 年 1—6 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                                                  347,105,188.97             362,810,175.80
    其中:营业收入                          6.32                347,105,188.97             362,810,175.80
             利息收入
             已赚保费
             手续费及佣金收入
    二、营业总成本                                                  371,751,135.16             378,242,050.73
    其中:营业成本                          6.32                337,361,655.26             341,563,418.62
             利息支出
             手续费及佣金支出
             退保金
             赔付支出净额
             提取保险合同准备金净额
             保单红利支出
             分保费用
             营业税金及附加                 6.33                    477,111.80                 387,884.19
             销售费用                       6.34                  6,258,043.85               8,529,040.05
             管理费用                       6.35                 22,314,107.43              22,505,116.01
             财务费用                       6.36                  5,975,326.14               5,632,679.85
             资产减值损失                   6.37                   -635,109.32                -376,087.99
    加:公允价值变动收益(损失以“-”
                                            6.38                 -1,076,400.00              -1,686,350.00号填列)
         投资收益(损失以“-”号填列)     6.39                  3,576,585.50              -1,427,284.33
           其中:对联营企业和合营企业的投
                                                                    154,925.75                 165,434.15资收益
         汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                              -22,145,760.69             -18,545,509.26
    加:营业外收入                          6.40                     39,985.39               2,982,693.84
    减:营业外支出                          6.41                     11,360.00               3,695,901.28
         其中:非流动资产处置损失                                    11,360.00               3,695,901.28
    四、利润总额(亏损总额以“-”号填列)                          -22,117,135.30             -19,258,716.70
    减:所得税费用                          6.42                    -35,463.04                 604,233.50
    五、净利润(净亏损以“-”号填列)                              -22,081,672.26             -19,862,950.20
    归属于母公司所有者的净利润                                  -23,642,340.47             -24,128,804.16
    少数股东损益                                                  1,560,668.21               4,265,853.96
    六、每股收益:                              6.43
    (一)基本每股收益                                                    -0.15                      -0.15
    (二)稀释每股收益                                                    -0.15                      -0.15七、其他综合收益八、综合收益总额
    归属于母公司所有者的综合收益总额
    归属于少数股东的综合收益总额
    法定代表人:黄建荣                    主管会计工作负责人:梁明                    会计机构负责人:曹玉刚
          西藏珠峰工业股份有限公司 2012 年半年度报告
                                       母公司利润表
                                      2012 年 1—6 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                                             270,010,254.33            392,483,258.13
    减:营业成本                                        273,607,999.10            403,297,641.56
         营业税金及附加                                     212,095.98                  89,030.81
         销售费用                                         -1,085,219.47                179,619.79
         管理费用                                         11,140,593.63             13,056,879.81
         财务费用                                          3,617,488.76              3,530,237.45
         资产减值损失                                                                   13,292.86
    加:公允价值变动收益(损失以
                                                          -1,076,400.00“-”号填列)
         投资收益(损失以“-”号
                                     12.4                  2,802,620.75              3,225,434.15填列)
           其中:对联营企业和合营
                                                            154,925.75                 165,434.15企业的投资收益
    二、营业利润(亏损以“-”号填列)                       -15,756,482.92            -24,458,010.00
    加:营业外收入
    减:营业外支出                                           11,360.00                 19,350.00
         其中:非流动资产处置损失                             11,360.00                 19,350.00三、利润总额(亏损总额以“-”号
                                                         -15,767,842.92            -24,477,360.00填列)
    减:所得税费用
    四、净利润(净亏损以“-”号填列)                       -15,767,842.92            -24,477,360.00五、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
    法定代表人:黄建荣           主管会计工作负责人:梁明                     会计机构负责人:曹玉刚
             西藏珠峰工业股份有限公司 2012 年半年度报告
                                           合并现金流量表
                                           2012 年 1—6 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、提供劳务收到的现金                             412,066,440.43          444,821,024.06
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还
    收到其他与经营活动有关的现金        6.46.1                 8,272,930.38              424,196.83
      经营活动现金流入小计                                   420,339,370.81          445,245,220.89
    购买商品、接受劳务支付的现金                             390,922,284.42          428,392,739.75
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现金                            24,845,303.56           21,783,368.35
    支付的各项税费                                            13,542,088.74           13,954,364.29
    支付其他与经营活动有关的现金        6.46.2                20,124,985.96           17,874,428.27
      经营活动现金流出小计                                   449,434,662.68          482,004,900.66
           经营活动产生的现金流量净额                        -29,095,291.87          -36,759,679.77二、投资活动产生的现金流量:
    收回投资收到的现金                                        22,088,493.58
    取得投资收益收到的现金                                       242,900.00              104,456.13
    处置固定资产、无形资产和其他长期
                                                                                             1,680.00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                                                          50,501.39
      投资活动现金流入小计                                    22,331,393.58              156,637.52
             西藏珠峰工业股份有限公司 2012 年半年度报告
    购建固定资产、无形资产和其他长期
                                                               3,148,606.79               3,456,173.32资产支付的现金
    投资支付的现金                                            7,955,131.75              16,957,426.16
    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                                 93,625.00
         投资活动现金流出小计                              11,197,363.54                 20,413,599.48
           投资活动产生的现金流量净额                      11,134,030.04                -20,256,961.96三、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                                    60,000,000.00                 30,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金                                                        12,000,000.00
         筹资活动现金流入小计                              60,000,000.00                 42,000,000.00
    偿还债务支付的现金                                    30,000,000.00
    分配股利、利润或偿付利息支付的现
                                                               1,875,809.35               4,989,478.31金
    其中:子公司支付给少数股东的股
                                                                                          2,940,000.00利、利润
    支付其他与筹资活动有关的现金
         筹资活动现金流出小计                              31,875,809.35                  4,989,478.31
           筹资活动产生的现金流量净额                      28,124,190.65                 37,010,521.69四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                               10,162,928.82                -20,006,120.04
    加:期初现金及现金等价物余额                          17,805,594.56                 39,911,703.74
    六、期末现金及现金等价物余额                               27,968,523.38                 19,905,583.70
    法定代表人:黄建荣                  主管会计工作负责人:梁明                  会计机构负责人:曹玉刚
           西藏珠峰工业股份有限公司 2012 年半年度报告
                                         母公司现金流量表
                                           2012 年 1—6 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、提供劳务收到的现金                                 256,679,351.00             449,719,298.42收到的税费返还
    收到其他与经营活动有关的现金                                   2,983,160.16                  51,051.03
    经营活动现金流入小计                                         259,662,511.16             449,770,349.45
    购买商品、接受劳务支付的现金                                 256,113,587.81             437,309,881.63
    支付给职工以及为职工支付的现金                                 3,634,133.76               3,729,498.23
    支付的各项税费                                                   257,350.63               1,322,851.51
    支付其他与经营活动有关的现金                                   6,147,488.14               5,901,763.83
    经营活动现金流出小计                                         266,152,560.34             448,263,995.20
    经营活动产生的现金流量净额                                    -6,490,049.18               1,506,354.25二、投资活动产生的现金流量:
    收回投资收到的现金                                            14,531,261.50
    取得投资收益收到的现金                                           142,350.00               3,164,456.13处置固定资产、无形资产和其他长期资产收
                                                                                                 1,680.00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                                                                 21,579.37
    投资活动现金流入小计                                          14,673,611.50               3,187,715.50购建固定资产、无形资产和其他长期资产支
                                                                                          1,662,724.90付的现金
    投资支付的现金                                                 3,955,131.75               1,913,622.00取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金                                      89,655.00
    投资活动现金流出小计                                           4,044,786.75               3,576,346.90
    投资活动产生的现金流量净额                                    10,628,824.75                -388,631.40三、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发行债券收到的现金收到其他与筹资活动有关的现金筹资活动现金流入小计偿还债务支付的现金分配股利、利润或偿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小计筹资活动产生的现金流量净额四、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增加额                                   4,138,775.57               1,117,722.85
    加:期初现金及现金等价物余额                              7,714,418.01               4,019,710.60
    六、期末现金及现金等价物余额                                  11,853,193.58               5,137,433.45
    法定代表人:黄建荣                  主管会计工作负责人:梁明                  会计机构负责人:曹玉刚
                      西藏珠峰工业股份有限公司 2012 年半年度报告
                                                                              合并所有者权益变动表
                                                                                  2012 年 1—6 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                                                                                                                              少数股东权      所有者权益合
                                     实收资本(或股                     减:库存     专项                    一般风险
                                                         资本公积                             盈余公积                  未分配利润        其他       益                计
                                           本)                             股       储备                      准备
    一、上年年末余额                       158,333,333.00   49,957,164.42                        14,262,096.96              -295,874,257.85          25,863,589.50   -47,458,073.97加:会计政策变更前期差错更正其他
    二、本年年初余额                      158,333,333.00    49,957,164.42                          14,262,096.96            -295,874,257.85          25,863,589.50   -47,458,073.97三、本期增减变动金额(减少以“-”
                                                                                                                         -23,642,340.47           1,560,668.21   -22,081,672.26号填列)
    (一)净利润                                                                                                             -23,642,340.47           1,560,668.21   -22,081,672.26(二)其他综合收益
    上述(一)和(二)小计                                                                                                   -23,642,340.47           1,560,668.21   -22,081,672.26(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                      158,333,333.00    49,957,164.42                          14,262,096.96            -319,516,598.32          27,424,257.71   -69,539,746.23
                      西藏珠峰工业股份有限公司 2012 年半年度报告
                                                                                                     上年同期金额
                                                                                 归属于母公司所有者权益
               项目                                                                                                                                          所有者权益合
                                     实收资本(或股                   减:库存     专项                  一般风险                            少数股东权益
                                                       资本公积                            盈余公积                 未分配利润        其他                         计
                                         本)                             股       储备                    准备
    一、上年年末余额                        158,333,333   49,957,163.53                         14,262,096.96           -248,258,439.69          21,325,788.59    -4,380,057.61加:会计政策变更前期差错更正其他
    二、本年年初余额                        158,333,333   49,957,163.53                         14,262,096.96           -248,258,439.69          21,325,788.59    -4,380,057.61三、本期增减变动金额(减少以“-”
                                                               0.89                                                  -24,128,804.16            -587,768.93    -24,716,572.2号填列)
    (一)净利润                                                                                                         -24,128,804.16           4,265,853.96    -19,862,950.2(二)其他综合收益
    上述(一)和(二)小计                                                                                               -24,128,804.16           4,265,853.96    -19,862,950.2
    (三)所有者投入和减少资本                                     0.89                                                                          -1,913,622.89    -1,913,622.001.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                                                        0.89                                                                          -1,913,622.89    -1,913,622.00
    (四)利润分配                                                                                                                               -2,940,000.00    -2,940,000.001.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                                                                                                                  -2,940,000.00    -2,940,000.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                        158,333,333   49,957,164.42                         14,262,096.96           -272,387,243.85          20,738,019.66   -29,096,629.81
        法定代表人:黄建荣                                         主管会计工作负责人:梁明                                            会计机构负责人:曹玉刚
                     西藏珠峰工业股份有限公司 2012 年半年度报告
                                                                          母公司所有者权益变动表
                                                                              2012 年 1—6 月
                                                                                                                                                 单位:元 币种:人民币
                                                                                                             本期金额
              项目                   实收资本(或股                   减:库存   专项                          一般风险
                                                       资本公积                               盈余公积                    未分配利润             所有者权益合计
                                         本)                             股     储备                            准备
    一、上年年末余额                     158,333,333.00   34,381,330.85                          13,480,634.09                     -307,493,900.19          -101,298,602.25加:会计政策变更前期差错更正其他
    二、本年年初余额                     158,333,333.00   34,381,330.85                          13,480,634.09                     -307,493,900.19          -101,298,602.25三、本期增减变动金额(减少以“-”
                                                                                                                                -15,767,842.92           -15,767,842.92号填列)
    (一)净利润                                                                                                                    -15,767,842.92           -15,767,842.92(二)其他综合收益
    上述(一)和(二)小计                                                                                                          -15,767,842.92           -15,767,842.92(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                     158,333,333.00   34,381,330.85                          13,480,634.09                     -323,261,743.11          -117,066,445.17
                     西藏珠峰工业股份有限公司 2012 年半年度报告
                                                                                                          上年同期金额
              项目                   实收资本(或股                     减:库存   专项                       一般风险
                                                         资本公积                               盈余公积                 未分配利润                所有者权益合计
                                           本)                             股     储备                         准备
    一、上年年末余额                       158,333,333.00   34,381,330.85                          13,480,634.09                  -248,495,737.27              -42,300,439.33加:会计政策变更前期差错更正其他
    二、本年年初余额                      158,333,333.00    34,381,330.85                          13,480,634.09                  -248,495,737.27              -42,300,439.33三、本期增减变动金额(减少以“-”
                                                                                                                               -24,477,360.00              -24,477,360.00号填列)
    (一)净利润                                                                                                                   -24,477,360.00              -24,477,360.00(二)其他综合收益
    上述(一)和(二)小计                                                                                                         -24,477,360.00              -24,477,360.00(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                      158,333,333.00    34,381,330.85                          13,480,634.09                  -272,973,097.27              -66,777,799.33
        法定代表人:黄建荣                                          主管会计工作负责人:梁明                                            会计机构负责人:曹玉刚
       西藏珠峰工业股份有限公司 2012 年半年度报告                (除特别注明外,金额单位为人民币元)
    1   公司基本情况
    西藏珠峰工业股份有限公司(以下简称“本公司”)是经西藏自治区人民政府藏政函[1998]71 号批准,以
    西藏珠峰摩托车工业公司为主要发起人,联合西藏自治区信托投资公司、西藏自治区土产畜产进出口公司、
    西藏国际经济技术合作公司、西藏赛亚经贸服务公司共同发起,在原西藏珠峰摩托车工业公司基础上改制
    而成。主要发起人西藏珠峰摩托车工业公司以其摩托车生产经营性资产投入,其他发起人以货币资金向西
    藏珠峰摩托车工业公司购买摩托车生产经营所需的经营性资产投入。发起各方投入的资产经审计、资产评
    估后以相同比例折价入股。本公司经西藏自治区经济贸易体制改革委员会以藏经委证复[1998]361 号文批
    准,于 1998 年 11 月 30 日正式成立,并领取了注册号为 5400001000825 的企业法人营业执照。本公司改
    制设立时的总股本和注册资本为人民币 10,833.33 万元。
    2000 年 12 月,经中国证券监督管理委员会以证监发行字[2000]168 号文批准,本公司首次向社会公众发行
    人民币普通股 5,000 万股,发行后总股本变更为 15,833.33 万元,并于 2000 年 12 月 27 日在上海证券交易
    所挂牌上市交易,股票代码:600338。
    2005 年 4 月 28 日,新疆塔城国际资源有限公司(原名塔城市国际边贸商城实业有限公司)受让西藏珠峰
    摩托车工业公司持有的本公司 6,500 万股法人股股份,占本公司总股份的 41.05%,成为本公司控股股东。
    该公司于 2006 年 11 月 29 日获得了中国证券监督管理委员会证监公司字[2006]263 号“关于同意豁免新疆
    塔城国际资源有限公司要约收购西藏珠峰工业股份有限公司股份义务的批复”。截至 2010 年 12 月 31 日,
    该公司持有本公司 4,661.35 万股流通股,占本公司总股份的 29.44%。
    本公司注册地址为西藏自治区拉萨市北京中路 65 号,法定代表人为黄建荣先生,经营范围为销售摩托车
    及零部件,提供售后服务,销售家用电器,机电产品(不含小轿车),复印机,办公用品,纺织原料及制
    品,机械设备;销售矿产品;自营和代理除国家组织统计联合经营的进口商品以外的其他商品及技术的进
    出口业务;经营进料加工和“三来一补”业务,经营对销贸易和转口贸易;电解锌、锌基合金、硫酸、锌
    粉、氧化锌、阴阳极板、阳极泥、锌浮渣、铜镉渣、浸出渣生产、销售;有色金属、稀贵稀散金属的提炼
    和深加工、销售。(以上项目涉及行政许可的凭行政许可或审批文件经营)
    2   财务报表的编制基础及遵循企业会计准则的声明2.1 财务报表的编制基础
    本公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》和其他各项会
    计准则的规定进行确认和计量,在此基础上编制财务报表。2.2 遵循企业会计准则的声明
    本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了本公司的财务状况、经营成果、
    股东权益变动和现金流量等有关信息,本公司管理层对财务报表的真实性、合法性和完整性承担责任。
       西藏珠峰工业股份有限公司 2012 年半年度报告            (除特别注明外,金额单位为人民币元)
    3       重要会计政策和会计估计
    3.1 会计期间
        会计期间为公历 1 月 1 日起至 12 月 31 日止。
    3.2 记账本位币
        记账本位币为人民币。
    3.3 同一控制下和非同一控制下企业合并的会计处理方法
        3.3.1 同一控制下的企业合并
        参与合并的企业在合并前后均受同一方或相同的多方最终控制且该控制并非暂时性的,认定为同一控
        制下的企业合并。
        合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所
        有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现
        金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,
        调整留存收益。
        为进行企业合并发生的各项直接相关费用于发生时计入当期损益。
        3.3.2 非同一控制下的企业合并
        参与合并的各方在合并前后不受同一方或相同的多方最终控制的,认定为非同一控制下的企业合并。
        购买方通过一次交换交易实现的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而
        付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。通过多次交换交易分步实现的企
        业合并,合并成本为每一单项交易成本之和。购买方为进行企业合并发生的各项直接相关费用于发生
        时计入当期损益。
        购买方的合并成本和购买方在合并中取得的可辨认净资产按购买日的公允价值计量。合并成本大于合
        并中取得的被购买方于购买日可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中
        取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。
       西藏珠峰工业股份有限公司 2012 年半年度报告            (除特别注明外,金额单位为人民币元)
    3       重要会计政策和会计估计(续)
    3.4 合并财务报表的编制方法
        合并财务报表的合并范围包括本公司及子公司。
        从取得子公司实际控制权之日起,本公司开始将其予以合并;从丧失实际控制权之日起停止合并。公
        司间所有重大往来余额、交易及未实现利润在合并财务报表编制时予以抵销。子公司的股东权益中不
        属于母公司所拥有的部分作为少数股东权益在合并资产负债表中股东权益项下单独列示;子公司净利
        润中不属于母公司所拥有的部分作为少数股东损益在合并利润表中净利润项下单独列示。
        子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政
        策或会计期间对子公司财务报表进行必要的调整。
        对于因非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价
        值为基础对其个别财务报表进行调整;对于因同一控制下企业合并取得的子公司,在编制合并财务报
        表时,视同该企业合并于报告期最早期间的期初已经发生,从报告期最早期间的期初起将其资产、负
        债、经营成果和现金流量纳入合并财务报表,且其合并日前实现的净利润在合并利润表中单列项目反
        映。
    3.5 现金及现金等价物的确定标准
        列示于现金流量表中的现金是指库存现金及可随时用于支付的存款,现金等价物是指持有的期限短、
        流动性强、易于转换为已知金额现金及价值变动风险很小的投资。
    3.6 外币业务
        3.6.1 外币业务
        外币业务按业务发生日的即期汇率将外币金额折算为人民币入账。于资产负债表日,外币货币性项目
        采用资产负债表日的即期汇率折算为人民币,所产生的折算差额除了为购建或生产符合资本化条件的
        资产而借入的外币借款产生的汇兑差额按资本化的原则处理外,其他直接计入当期损益。以历史成本
        计量的外币非货币性项目,于资产负债表日采用交易发生日的即期汇率折算。
       西藏珠峰工业股份有限公司 2012 年半年度报告            (除特别注明外,金额单位为人民币元)
    3       重要会计政策和会计估计(续)
    3.6 外币业务(续)
        3.6.2 外币财务报表的折算
        以非记账本位币编制的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成记账本
        位币,股东权益中除未分配利润项目外,其他项目采用发生时的即期汇率折算。以非记账本位币编制
        的利润表中的收入与费用项目,采用交易发生日的即期汇率折算成记账本位币。上述折算产生的外币
        报表折算差额,在股东权益中以单独项目列示。以非记账本位币编制的现金流量表中各项目的现金流
        量采用现金流量发生日的即期汇率折算成记账本位币。汇率变动对现金的影响额,在现金流量表中单
        独列示。
    3.7 金融工具
        3.7.1 金融工具的确认和终止确认
        本公司于成为金融工具合同的一方时确认一项金融资产或金融负债。
        金融资产满足下列条件之一的,终止确认:
        (1)收取该金融资产现金流量的合同权利终止;
        (2)该金融资产已转移,且符合《企业会计准则第23号-金融资产转移》规定的金融资产终止确认
        条件。
        金融负债的现时义务全部或部分已经解除的,终止确认该金融负债或其一部分。
        3.7.2 金融资产的分类
        金融资产于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融资产、应收款项、可供
        出售金融资产和持有至到期投资。金融资产的分类取决于本公司对金融资产的持有意图和持有能力。
        (1)以公允价值计量且其变动计入当期损益的金融资产
        以公允价值计量且其变动计入当期损益的金融资产包括持有目的为短期内出售的金融资产,该资产在
        资产负债表中以交易性金融资产列示。
       西藏珠峰工业股份有限公司 2012 年半年度报告              (除特别注明外,金额单位为人民币元)
    3       重要会计政策和会计估计(续)
    3.7 金融工具(续)
        3.7.2 金融资产的分类(续)
        (2)应收款项
        应收款项是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产,包括应收账款、
        其他应收款和长期应收款等。
        (3)可供出售金融资产
        可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金
        融资产。自资产负债表日起 12 个月内将出售的可供出售金融资产在资产负债表中列示为一年内到期
        的非流动资产。
        (4)持有至到期投资
        持有至到期投资是指到期日固定、回收金额固定或可确定,且管理层有明确意图和能力持有至到期
        的非衍生金融资产。自资产负债表日起 12 个月内到期的持有至到期投资在资产负债表中列示为一年
        内到期的非流动资产。
        3.7.3 金融资产的计量
        金融资产于本公司成为金融工具合同的一方时,按公允价值在资产负债表内确认。以公允价值计量
        且其变动计入当期损益的金融资产,取得时发生的相关交易费用直接计入当期损益。其他金融资产
        的相关交易费用计入初始确认金额。
        以公允价值计量且其变动计入当期损益的金融资产和可供出售金融资产按照公允价值进行后续计
        量,但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,按照成本计量;应收款
        项以及持有至到期投资采用实际利率法,以摊余成本计量。
        以公允价值计量且其变动计入当期损益的金融资产的公允价值变动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以及在处置时产生的处置损益,计入当期损益。
       西藏珠峰工业股份有限公司 2012 年半年度报告            (除特别注明外,金额单位为人民币元)
    3       重要会计政策和会计估计(续)
    3.7 金融工具(续)
        3.7.3 金融资产的计量(续)
        除减值损失及外币货币性金融资产形成的汇兑损益外,可供出售金融资产公允价值变动计入股东权
        益,待该金融资产终止确认时,原直接计入权益的公允价值变动累计额转入当期损益。可供出售债务
        工具投资在持有期间按实际利率法计算利息,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。
        3.7.4 金融负债的分类
        金融负债于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融负债和其他金融负债。
        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初始确认时指定为以公允
        价值计量且其变动计入当期损益的金融负债。
        3.7.5 金融负债的计量
        金融负债于本公司成为金融工具合同的一方时,按公允价值在资产负债表内确认。以公允价值计量且
        其变动计入当期损益的金融负债,取得时发生的相关交易费用直接计入当期损益;其他金融负债的相
        关交易费用计入初始确认金额。
        以公允价值计量且其变动计入当期损益的金融负债,按照公允价值后续计量,且不扣除将来结清金融
        负债时可能发生的交易费用。其他金融负债,采用实际利率法,按照摊余成本进行后续计量。
        3.7.6 金融工具的公允价值
        存在活跃市场的金融资产或金融负债,采用活跃市场中的报价确定其公允价值。金融工具不存在活跃
        市场的,采用估值技术确定其公允价值,估值技术包括参考熟悉情况并自愿交易的各方最近进行的市
        场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价
        模型等。
       西藏珠峰工业股份有限公司 2012 年半年度报告             (除特别注明外,金额单位为人民币元)
    3       重要会计政策和会计估计(续)
    3.7 金融工具(续)
        3.7.7 金融资产减值
        除以公允价值计量且其变动计入当期损益的金融资产外,本公司于资产负债表日对金融资产的账面价
        值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。
        以摊余成本计量的金融资产发生减值时,按预计未来现金流量(不包括尚未发生的未来信用损失)现
        值低于账面价值的差额,计提减值准备。如果有客观证据表明该金融资产价值已恢复,且客观上与确
        认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。
        当可供出售金融资产的公允价值发生较大幅度或非暂时性下降,原直接计入股东权益的因公允价值下
        降形成的累计损失计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升
        且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。
        对已确认减值损失的可供出售权益工具投资,在期后公允价值上升且客观上与确认原减值损失后发生
        的事项有关的,原确认的减值损失予以转回,直接计入股东权益。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发生的减值损失,如果在以后期间价值得以恢复,也不予转回。
    3.8 应收款项
        3.8.1 单项金额重大的应收款项坏账准备的确认标准、计提方法:
        单项金额重大的判断依据或金额标准            单项金额大于 200 万元。
                                                    当存在客观证据表明本公司将无法按应收款项的原
                                                    有条款收回所有款项时,根据该款项预计未来现金
        单项金额重大并单项计提坏账准备的计提方法
                                                    流量现值低于其账面价值的差额,单独进行减值测
                                                    试,计提坏账准备。
       西藏珠峰工业股份有限公司 2012 年半年度报告                (除特别注明外,金额单位为人民币元)
    3       重要会计政策和会计估计(续)
    3.8 应收款项(续)
        3.8.2 按组合计提坏账准备的应收款项
        确定组合的依据
                                       对于单项金额不重大的应收款项及经单独测试后未减值的金额重
                                       大的应收款项(除应收子公司款项和确信可收回款项外)一起按账
                                       龄作为信用风险特征划分为若干组合。根据以前年度与之相同或相
        账龄组合
                                       类似的、具有类似信用风险特征的应收款项组合的实际损失率为基
                                       础,结合现时情况确定本年度各项组合计提坏账准备的比例,据此
                                       计算本年度应计提的坏账准备。
                                       将应收款项中账龄短且期后已收回的款项以及未平仓期货合约保
        确信可以收回组合
                                       证金划分为这一组合。
        合并范围内子公司组合           将合并范围内母公司及各子公司间的应收款项划分为这一组合。
        按组合计提坏账准备的计提方法
        账龄组合                       账龄分析法。
        确信可以收回组合               确信可以收回的款项,不计提坏账准备。
        合并范围内子公司组合           母公司及各子公司间款项确信可以收回,不计提坏账准备。
        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           其他应收款计提比例
        1 年以内                                                5.00%                         5.00%
        1至2年                                                 15.00%                        15.00%
        2至3年                                                 25.00%                        25.00%
        3至4年                                                 50.00%                        50.00%
        4至5年                                                 80.00%                        80.00%
        5 年以上                                              100.00%                       100.00%
        组合中,采用其他方法计提坏账准备的:
        组合名称                       方法说明
        确信可以收回组合               确信可以收回的款项,不计提坏账准备。
        合并范围内子公司组合           母公司及各子公司间款项确信可以收回,不计提坏账准备。
       西藏珠峰工业股份有限公司 2012 年半年度报告                (除特别注明外,金额单位为人民币元)
    3       重要会计政策和会计估计(续)
    3.8 应收款项(续)
        3.8.3 单项金额虽不重大但单项计提坏账准备的应收款项
                                       当存在客观证据表明本公司将无法按应收款项的原有条款收回所
        单项计提坏账准备的理由
                                       有款项时,确认相应的坏账准备。
                                       根据该款项预计未来现金流量现值低于其账面价值的差额,单独进
        坏账准备的计提方法
                                       行减值测试,计提坏账准备。
    3.9 存货
        3.9.1 存货的分类
        存货包括原材料、在产品、产成品和周转材料等,按成本与可变现净值孰低列示。
        3.9.2 发出存货的计价方法
        存货发出时的成本按加权平均法核算,产成品和在产品成本包括原材料、直接人工以及在正常生产能
        力下按照一定方法分配的制造费用。周转材料主要系低值易耗品。
        3.9.3 存货可变现净值的确定依据及存货跌价准备的计提方法
        存货成本高于其可变现净值的,计提存货跌价准备,计入当期损益。可变现净值,是指在日常活动中,
        存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。公司确
        定存货的可变现净值,以取得的确凿证据为基础,并且考虑持有存货的目的、资产负债表日后事项的
        影响等因素。
        3.9.4 存货的盘存制度
        存货盘存制度采用永续盘存制。
        3.9.5 低值易耗品的摊销方法
        低值易耗品在领用时采用一次摊销法核算成本。
        西藏珠峰工业股份有限公司 2012 年半年度报告            (除特别注明外,金额单位为人民币元)
    3        重要会计政策和会计估计(续)
    3.10 长期股权投资
         3.10.1 投资成本确定
         企业合并形成的长期股权投资,按照本附注“3.3 同一控制下和非同一控制下企业合并的会计处理方
         法”的相关内容确认投资成本;除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,
         按照下述方法确认其投资成本:
         (1)以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为投资成本。
         (2)以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为投资成本。
         (3)投资者投入的长期股权投资,按照投资合同或协议约定的价值作为投资成本,但合同或协议约
         定价值不公允的除外。
         (4)在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,
         非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其投资成本,除非有确凿证
         据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值
         和应支付的相关税费作为换入长期股权投资的投资成本。
         (5)通过债务重组取得的长期股权投资,其投资成本按照公允价值为基础确定。
         3.10.2 后续计量及损益确认方法
         公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。对被投
         资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权
         投资,采用成本法核算。对被投资单位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。
         采用成本法核算的长期股权投资,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的
         现金股利或利润外,投资企业应当按照享有被投资单位宣告发放的现金股利或利润确认投资收益。采
         用权益法核算的长期股权投资,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,其差额包含在投资成本中;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且
         经复核两者差额仍存在时,该差额计入当期损益,同时调整长期股权投资成本。
        西藏珠峰工业股份有限公司 2012 年半年度报告             (除特别注明外,金额单位为人民币元)
    3        重要会计政策和会计估计(续)
    3.10 长期股权投资(续)
         3.10.2 后续计量及损益确认方法(续)
         采用权益法核算时,按应享有或应分担的被投资单位的净损益份额确认当期投资损益。确认被投资单
         位发生的净亏损,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减
         记至零为限,但本公司负有承担额外损失义务且符合或有事项准则所规定的预计负债确认条件的,继
         续确认投资损失和预计负债。被投资单位除净损益以外股东权益的其他变动,本公司按照持股比例计
         算应享有或承担的部分直接计入资本公积。被投资单位分派的利润或现金股利于宣告分派时按照本公
         司应分得的部分,相应减少长期股权投资的账面价值。本公司与被投资单位之间的交易产生的未实现
         损益在本公司拥有被投资单位的权益范围内予以抵销,唯该交易所转让的资产发生减值的,则相应的
         未实现损益不予抵销。
         3.10.3 确定对被投资单位具有共同控制、重大影响的依据
         按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动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时存在,则视为与其他方对被投资单位实施共同控制;对一个企业的财务
         和经营决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,则视为
         对被投资单位施加重大影响。
         3.10.4 减值测试方法及减值准备计提方法
         采用成本法核算的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其账面价值高
         于按照类似投资当时市场收益率对未来现金流量折现确定的现值,确认该项投资存在减值。采用权益
         法核算的联营企业和合营企业以及采用成本法核算的子公司的长期股权投资,当长期股权投资的账面
         价值高于可收回金额时,确认该项投资存在减值。长期股权投资存在减值迹象的,其账面价值减记至
         可收回金额。可收回金额根据长期股权投资的公允价值减去处置费用后的净额与长期股权投资预计未
         来现金流量的现值两者之间较高者确定。
        西藏珠峰工业股份有限公司 2012 年半年度报告               (除特别注明外,金额单位为人民币元)
    3        重要会计政策和会计估计(续)
    3.11 投资性房地产
         投资性房地产包括已出租持有并准备增值后转让的土地使用权以及已出租的建筑物,以实际成本进行
         初始计量。与投资性房地产有关的后续支出,在相关的经济利益很可能流入本公司且其成本能够可靠
         的计量时,计入投资性房地产成本;否则,在发生时计入当期损益。
         本公司采用成本模式对所有投资性房地产进行后续计量,按其预计使用寿命及净残值率对建筑物和土
         地使用权计提折旧或摊销。投资性房地产的预计使用寿命、净残值率及年折旧(摊销)率列示如下:
         类别                 预计使用寿命(年)     预计净残值率(%)      年折旧(摊销)率(%)
         建筑物                      20-35                 3.00%                 2.77%-4.85%
         土地使用权                     50                   -                      2.00%
         投资性房地产的用途改变为自用时,自改变之日起,将该投资性房地产转换为固定资产或无形资产。
         自用房地产的用途改变为赚取租金或资本增值时,自改变之日起,将固定资产或无形资产转换为投资
         性房地产。发生转换时,以转换前的账面价值作为转换后的入账价值。
         对投资性房地产的预计使用寿命、预计净残值和折旧(摊销)方法于每年年度终了进行复核并作适当
         调整。
         当投资性房地产被处置、或者永久退出使用且预计不能从其处置中取得经济利益时,终止确认该项投
         资性房地产。投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的金额
         计入当期损益。
         当投资性房地产的可收回金额低于其账面价值时,账面价值减记至可收回金额。
        西藏珠峰工业股份有限公司 2012 年半年度报告              (除特别注明外,金额单位为人民币元)
    3        重要会计政策和会计估计(续)
    3.12 固定资产
         3.12.1 固定资产确认条件
         固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形
         资产。固定资产同时满足下列条件的予以确认:
         (1)与该固定资产有关的经济利益很可能流入企业;
         (2)该固定资产的成本能够可靠地计量。
         3.12.2 固定资产初始计量和后续计量
         购置或新建的固定资产按取得时的实际成本进行初始计量。本公司在进行公司制改建时,国有股股东
         投入的固定资产,按国有资产管理部门确认的评估值作为入账价值。与固定资产有关的后续支出,在
         相关的经济利益很可能流入本公司且其成本能够可靠的计量时,计入固定资产成本;对于被替换的部
         分,终止确认其账面价值;所有其他后续支出于发生时计入当期损益。当固定资产被处置、或者预期
         通过使用或处置不能产生经济利益时,终止确认该固定资产。固定资产出售、转让、报废或毁损的处
         置收入扣除其账面价值和相关税费后的金额计入当期损益。
         3.12.3 各类固定资产的折旧方法
         类   别                         折旧年限(年)         残值率(%)       年折旧率(%)
         房屋建筑物                          26-35                3%-4%            2.74%-3.73%
         其中:简易房及仓库                  10-20                3%-4%            4.80%-9.70%
         机器设备                            10-13                3%-4%            7.38%-9.70%
         运输工具                             5-8                 3%-4%           12.00%-19.40%
         办公及电子设备                        5                  3%-4%           19.20%-19.40%
         于每年年度终了,对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。
        西藏珠峰工业股份有限公司 2012 年半年度报告            (除特别注明外,金额单位为人民币元)
    3        重要会计政策和会计估计(续)
    3.12 固定资产(续)
         3.12.4 固定资产的减值测试方法、减值准备计提方法
         当固定资产的公允价值减去处置费用后的净额和资产预计未来现金流量的现值均低于固定资产账面
         价值时,确认固定资产存在减值迹象。固定资产存在减值迹象的,其账面价值减记至可收回金额。可
         收回金额根据固定资产的公允价值减去处置费用后的净额与固定资产预计未来现金流量的现值两者
         之间较高者确定。
         符合持有待售条件的固定资产,以账面价值与公允价值减去处置费用孰低的金额列示。公允价值减去
         处置费用低于原账面价值的金额,确认为资产减值损失。
    3.13 在建工程
         在建工程按实际发生的成本计量。实际成本包括建筑费用、其他为使在建工程达到预定可使用状态所
         发生的必要支出以及在资产达到预定可使用状态之前所发生的符合资本化条件的借款费用。在建工程
         在达到预定可使用状态时,转入固定资产并自次月起开始计提折旧。
         当在建工程的可收回金额低于其账面价值时,账面价值减记至可收回金额。
    3.14 借款费用
         发生的可直接归属于需要经过相当长时间的购建活动才能达到预定可使用状态之固定资产购建的借
         款费用,在资产支出及借款费用已经发生、为使资产达到预定可使用状态所必要的购建活动已经开始
         时,开始资本化并计入该资产的成本。当购建的资产达到预定可使用状态时停止资本化,其后发生的
         借款费用计入当期损益。如果资产的购建活动发生非正常中断,并且中断时间连续超过 3 个月,暂停
         借款费用的资本化,直至资产的购建活动重新开始。
         在资本化期间内,专门借款(指为购建或者生产符合资本化条件的资产而专门借入的款项)以专门借
         款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资
         取得的投资收益后确定应予资本化的利息金额;一般借款则根据累计资产支出超过专门借款部分的资
         产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本
         化率根据一般借款加权平均利率计算确定。
         借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期
         利息金额。
        西藏珠峰工业股份有限公司 2012 年半年度报告            (除特别注明外,金额单位为人民币元)
    3        重要会计政策和会计估计(续)
    3.15 无形资产
         无形资产主要系土地使用权,无形资产以实际成本计量。公司制改建时国有股股东投入的无形资产,
         按国有资产管理部门确认的评估值作为入账价值。
         土地使用权按产证使用年限平均摊销。外购土地及建筑物的价款难以在土地使用权与建筑物之间合理
         分配的,全部作为固定资产。
         当无形资产的公允价值减去处置费用后的净额和资产预计未来现金流量的现值均低于无形资产账面
         价值时,确认无形资产存在减值迹象。无形资产存在减值迹象的,其账面价值减记至可收回金额。可
         收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产预计未来现金流量的现值两者
         之间较高者确定。
         对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核并作适当调整。
    3.16 商誉
         商誉为股权投资成本超过应享有的被投资单位于投资取得日的公允价值份额的差额,或者为非同一控
         制下企业合并成本超过企业合并中取得的被购买方可辨认净资产于购买日的公允价值份额的差额。
         企业合并形成的商誉在合并财务报表上单独列示。购买联营企业和合营企业股权投资成本超过投资时
         应享有被投资单位的公允价值份额的差额,包含于长期股权投资。
         企业合并形成的商誉每年进行减值测试。减值测试时,商誉的账面价值根据企业合并的协同效应分摊
         至受益的资产组或资产组组合。期末商誉按成本减去累计减值损失后的净额列示。
    3.17 长期待摊费用
         长期待摊费用系经营租入固定资产改良支出,按预计受益期间分期平均摊销,并以实际支出减去累计
         摊销后的净额列示。
        西藏珠峰工业股份有限公司 2012 年半年度报告            (除特别注明外,金额单位为人民币元)
    3        重要会计政策和会计估计(续)
    3.18 预计负债
         对因产品质量保证、亏损合同等形成的现时义务,其履行很可能导致经济利益的流出,在该义务的金
         额能够可靠计量时,确认为预计负债。对于未来经营亏损,不确认预计负债。
         预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,并综合考虑与或有事项有关的
         风险、不确定性和货币时间价值等因素。货币时间价值影响重大的,通过对相关未来现金流出进行折
         现后确定最佳估计数;因随着时间推移所进行的折现还原而导致的预计负债账面价值的增加金额,确
         认为利息费用。
         于资产负债表日,对预计负债的账面价值进行复核并作适当调整,以反映当前的最佳估计数。
    3.19 资产减值
         在财务报表中单独列示的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,至少每年进行
         减值测试。固定资产、无形资产、以成本模式计量的投资性房地产及长期股权投资等,于资产负债表
         日存在减值迹象的,进行减值测试。减值测试结果表明资产的可收回金额低于其账面价值的,按其差
         额计提减值准备并计入减值损失。可收回金额为资产的公允价值减去处置费用后的净额与资产预计未
         来现金流量的现值两者之间的较高者。资产减值准备按单项资产为基础计算并确认,如果难以对单项
         资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够独立
         产生现金流入的最小资产组合。
         上述资产减值损失一经确认,如果在以后期间价值得以恢复,也不予转回。
    3.20 资产组
         资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。同
         时,在认定资产组时,考虑公司管理层管理生产经营活动的方式和对资产的持续使用或者处置的决策
         方式等。
         资产组的可收回金额低于其账面价值的,确认相应的减值损失。资产组的可收回金额按该资产组的公
         允价值减去处置费用后的净额与其预计未来现金流量的现值两者之间较高者确定。在合并财务报表中
         反映的商誉,不包括子公司归属于少数股东权益的商誉。但对相关的资产组进行减值测试时,将归属
         于少数股东权益的商誉包括在内,调整资产组的账面价值,然后根据调整后的资产组账面价值与其可
         收回金额进行比较。如上述资产组发生减值的,该损失按比例扣除少数股东权益份额后,确认归属于
         母公司的商誉减值损失。
        西藏珠峰工业股份有限公司 2012 年半年度报告              (除特别注明外,金额单位为人民币元)
    3        重要会计政策和会计估计(续)
    3.21 职工薪酬
         于职工提供服务的期间确认应付的职工薪酬,并根据职工提供服务的受益对象计入相关资产成本和费
         用。职工薪酬主要包括工资、奖金、津贴和补贴、职工福利费、社会保险费及住房公积金、工会经费
         和职工教育经费等其他与获得职工提供的服务相关的支出。
    3.22 收入确认
         收入的金额按照本公司在日常经营活动中销售商品和提供劳务时,已收或应收合同或协议价款的公允
         价值确定。收入按扣除增值税、商业折扣、销售折让及销售退回的净额列示。
         与交易相关的经济利益能够流入本公司,相关的收入能够可靠计量且满足下列各项经营活动的特定收
         入确认标准时,确认相关的收入。
         3.22.1 销售商品
         商品销售在商品所有权上的主要风险和报酬已转移给买方,本公司不再对该商品实施继续管理权和实
         际控制权,与交易相关的经济利益很可能流入企业,并且与销售该商品相关的收入和成本能够可靠地
         计量时,确认营业收入的实现。
         3.22.2 让渡资产使用权
         让渡资产使用权取得的利息收入和使用费收入,在与交易相关的经济利益能够流入企业,且收入的金
         额能够可靠地计量时,确认收入的实现。
    3.23 借款
         借款按公允价值扣除交易成本后的金额进行初始计量,并采用实际利率法按摊余成本进行后续计量。
         于资产负债表日起 12 个月(含 12 个月)内偿还的借款为短期借款,其余借款为长期借款。
        西藏珠峰工业股份有限公司 2012 年半年度报告            (除特别注明外,金额单位为人民币元)
    3        重要会计政策和会计估计(续)
    3.24 政府补助
         政府补助,是指公司从政府无偿取得货币性资产或非货币性资产,但不包括政府作为公司所有者投入
         的资本。政府补助分为与资产相关的政府补助和与收益相关的政府补助。与资产相关的政府补助,是
         指公司取得的、用于购建或以其他方式形成长期资产的政府补助。与收益相关的政府补助,是指除与
         资产相关的政府补助之外的政府补助。
         政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值
         计量;公允价值不能可靠取得的,按照名义金额计量。
         与资产相关的政府补助确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。按照名
         义金额计量的政府补助,直接计入当期损益。与收益相关的政府补助,用于补偿公司以后期间的相关
         费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益;用于补偿公司已发生的
         相关费用或损失的,直接计入当期损益。
    3.25 递延所得税资产和递延所得税负债
         递延所得税资产和递延所得税负债根据资产和负债的计税基础与其账面价值的差额(包括应纳税暂时
         性差异和可抵扣暂时性差异)计算确认。对于按照税法规定能够于以后年度抵减应纳税所得额的可抵
         扣亏损,视同可抵扣暂时性差异。对于商誉的初始确认产生的暂时性差异,不确认相应的递延所得税
         负债。对于既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的非企业合并的交易中产生的
         资产或负债的初始确认形成的暂时性差异,不确认相应的递延所得税资产和递延所得税负债。于资产
         负债表日,递延所得税资产和递延所得税负债,按照预期收回该资产或清偿该负债期间的适用税率计
         量。
         递延所得税资产的确认以本公司很可能取得用来抵扣可抵扣暂时性差异、可抵扣亏损和税款抵减的应
         纳税所得额为限。
         对子公司、联营企业及合营企业投资相关的暂时性差异产生的递延所得税资产和递延所得税负债,予
         以确认。但本公司能够控制暂时性差异转回的时间且该暂时性差异在可预见的未来很可能不会转回
         的,不予确认。
        西藏珠峰工业股份有限公司 2012 年半年度报告            (除特别注明外,金额单位为人民币元)
    3        重要会计政策和会计估计(续)
    3.26 经营租赁、融资租赁
         实质上转移了与资产所有权有关的全部风险和报酬的租赁为融资租赁。其他的租赁为经营租赁。
         3.26.1 经营租赁
         经营租赁的租金支出在租赁期内按照直线法计入相关资产成本或当期损益。
         3.26.2 融资租赁
         按租赁资产的公允价值与最低租赁付款额的现值两者中较低者作为租入资产的入账价值,租入资产的
         入账价值与最低租赁付款额之间的差额为未确认融资费用,在租赁期内按实际利率法摊销。最低租赁
         付款额扣除未确认融资费用后的余额以长期应付款列示。
    3.27 主要会计政策、会计估计的变更
         3.27.1 会计政策变更
         本报告期主要会计政策未发生变更。
         3.27.2 会计估计变更
         本报告期主要会计估计未发生变更。
    3.28 前期会计差错更正
         本报告期无前期会计差错更正。
    3.29 主要会计估计和财务报表编制方法
         3.29.1 在应用本公司的会计政策的过程中,管理层除了作出会计估计外,还作出了以下对财务报表所
         确认的金额具有重大影响的判断:
         经营租赁–本公司作为出租人
         本公司就投资性房地产签订了租赁合同。本公司认为,本公司保留了这些房地产所有权上的所有重大
         风险和报酬,因此作为经营租赁处理。
        西藏珠峰工业股份有限公司 2012 年半年度报告              (除特别注明外,金额单位为人民币元)
    3        重要会计政策和会计估计(续)
    3.29 主要会计估计和财务报表编制方法(续)
         3.29.2 以下为于资产负债表日有关未来的关键假设以及估计不确定性的其他关键来源,可能会导致下
         一会计年度资产和负债账面金额重大调整:
         递延所得税资产
         在很有可能有足够的应纳税利润来抵扣亏损的限度内,已就所有未利用的税务亏损确认递延所得税资
         产。其基于管理层运用大量的判断来估计未来应纳税利润发生的时间和金额,并结合纳税筹划策略,
         以确认本附注 6.15 所示递延所得税资产金额。
    4        税项
    4.1 主要税种及税率
         税种             计税依据                                                   税率
                          应税增值额(应税额按应纳税销售额乘以适用税率扣
         增值税                                                                      17%
                          除当期允许抵扣的进项税后的余额计算)
         营业税           应税营业额                                                  5%
         城市维护建设税   应纳增值税和营业税额                                     5%、7%
         教育费附加       应纳增值税和营业税额                                        3%
         地方教育费附加   应纳增值税和营业税额                                       0.5%
         企业所得税       应税所得额                                              15%、25%
    4.2 税收优惠及批文
         4.2.1 母公司根据西藏自治区国家税务局藏国税涉函[1999]12 号文执行 15%的企业所得税税率。
         4.2.2 根据西宁经济技术开发区国家税务局下发的开国税函[2009]86 号批复,同意子公司青海西部铟业
         有限责任公司 2008-2009 年免征企业所得税,2010-2012 年减按 15%征收企业所得税。
         西藏珠峰工业股份有限公司 2012 年半年度报告                                                                                          (除特别注明外,金额单位为人民币元)
    5            企业合并及合并财务报表(金额单位为人民币万元)
    5.1 子公司情况
             5.1.1 通过设立或投资等方式取得的子公司
                                                                                                                                                                                    从公司所有者权益冲
                                                                                                                                                                     少数股东权益   减子公司少数股东分
                                                                                                          实质上构成对子
                                                                                              期末实际                       持股        表决权      是否     少数   中用于冲减少   担的本期亏损超过少
    子公司全称           子公司类型     注册地    业务性质      注册资本         经营范围                     公司净投资的其
                                                                                                出资额                     比例(%)   比例(%)   合并报表 股东权益 数股东损益的   数股东在该子公司期
                                                                                                            他项目余额
                                                                                                                                                                         金额       初所有者权益中所享
                                                                                                                                                                                      有份额后的余额
                                                                       电解锌、锌基合金、硫
                                                                       酸、锌粉、氧化锌、阴
    青海珠峰             国内一人                  锌等有色
                                    西宁市                  5,000.00   阳极板、阳极泥、锌浮   15,387.88         -           100.00      100.00        是        -           -               -
    锌业有限公司         有限责任公司              金属冶炼
                                                                       渣、铜镉渣、浸出渣生
                                                                       产、销售
                                                                       从事货物及技术的进
                                                                       出口业务,国内贸易
    珠峰国际贸易         国内一人
                                    上海市   有色金属贸易   1,000.00   (除国家及有关部门      1,000.00         -           100.00      100.00        是        -           -               -
    (上海)有限公司     有限责任公司
                                                                       专项审批外),商务信
                                                                         息咨询,投资咨询
                5.1.2 非同一控制下企业合并取得的子公司
                                                                                                                                                                                    从母公司所有者权益
                                                                                                                                                                     少数股东权益   冲减子公司少数股东
                                                                                                          实质上构成对子
                                                                                              期末实际                       持股        表决权      是否     少数   中用于冲减少   分担的本期亏损超过
    子公司全称           子公司类型     注册地    业务性质      注册资本         经营范围                     公司净投资的其
                                                                                                出资额                     比例(%)   比例(%)   合并报表 股东权益 数股东损益的   少数股东在该子公司
                                                                                                            他项目余额
                                                                                                                                                                         金额       期初所有者权益中所
                                                                                                                                                                                      享有份额后的余额
                                                                       有色金属、稀贵稀散金
    青海西部            国内有限                   铟等有色                属的提炼和深加工、销
                                    西宁市                  1,000.00                             561.00         -            56.10       56.10        是     2,742.43       -               -
    铟业有限责任公司    责任公司                   金属冶炼                售;化工产品的生产经
                                                                       营和销售等。
        西藏珠峰工业股份有限公司 2012 年半年度报告                                (除特别注明外,金额单位为人民币元)
    5        企 业 合 并 及 合 并 财 务 报 表 ( 金 额 单 位 为 人 民 币 万 元 )( 续 )
    5.2 合 并 范 围 发 生 变 更 的 说 明
         5.2.1 本 年 度 合 并 报 表 范 围 未 发 生 变 更 。
    6        合并财务报表项目附注
    6.1 货 币 资 金
              项    目                2012 年 6 月 30 日                                    2012 年 01 月 01 日
                           外币金额        折算率          人民币金额            外币金额         折算率          人民币金额
         现金                                               26,897.10                                              45,670.04
         银行存款
           人民币                                      27,558,873.29                                          17,895,585.64
           美元
         小计                                          27,585,770.39                                          17,895,585.64
         其他货币资金
           人民币                                      14,737,428.66                                          24,295,986.86
         合计                                          42,323,199.05                                          42,237,242.54
         6.1.1 其 他 原 因 造 成 所 有 权 受 到 限 制 的 资 产
         项        目                                                   2012 年 6 月 30 日                   2012 年 01 月 01 日
         银行存款—与他人共管账户                                           10,100,582.26                            10,087,832.36
         其他货币资金—国内信用证保
                                                                             3,240,000.00                            13,332,000.00
         证金
         其他货币资金—安全生产基金                                          1,014,093.41                             1,011,815.62
         合        计                                                       14,354,675.67                            24,431,647.98
         6.1.2 货 币 资 金 期 末 数 比 期 初 数 增 加 85,956.51 元 , 增 加 比 例 为 0.20%。
       西藏珠峰工业股份有限公司 2012 年半年度报告                             (除特别注明外,金额单位为人民币元)
    6        合并财务报表项目附注(续)
    6.2 应 收 票 据
         6.2.1 应 收 票 据 分 类
         种    类                                      2012 年 6 月 30 日                    2012 年 01 月 01 日
          银行承兑汇票                                                                               600,000.00
                                                                                                                  -
         合    计                                                                                    600,000.00
         6.2.2 公 司 已 背 书 使 用 但 尚 未 到 期 的 金 额 前 五 名 票 据
         出票单位                                 出票日期           到期日             金   额            备注
         鄂尔多斯市鑫鑫大快活餐饮有限责任公司      2012-04-9        2012-10-9       100,000.00        银行承兑汇票
         小   计                                                                     100,000.00
         6.2.3 本 报 告 期 末 应 收 票 据 中 无 持 有 公 司 5%以 上( 含 5%)表 决 权 股 份 的 股 东 或 关 联 方 票 据。
         6.2.4 应 收 票 据 期 末 数 比 期 初 数 减 少 600,000.00 元 ,减 少 比 例 为 100%,减 少 原 因 主 要 系 本 期
         收取银行承兑汇票减少所致。
                    西藏珠峰工业股份有限公司 2012 年半年度报告                                                  (除特别注明外,金额单位为人民币元)
    6                    合并财务报表项目附注(续)
               6.3 应收账款
                     6.3.1 应收账款按种类分析如下:
                                                        2012 年 6 月 30 日                                                        2012 年 01 月 01 日
                                           账面余额                               坏账准备                          账面余额                                 坏账准备
    种   类                                                                                         比例
                                        金 额         比例(%)                金    额                          金    额          比例(%)                金    额        比例(%)
                                                                                                 (%)单项金额重大并单项计
                                             -              -                         -              -                  -                 -                      -               -提坏账准备的应收账款按组合计提坏账准备的应收账款
    账龄组合                          8,212,966.77         100.00           6,329,729.8             80.23    7,889,731.63            100.00           6,339,575.16           80.35单项金额虽不重大但单项
                                             -              -                         -              -                  -                 -                      -               -计提坏账准备的应收账款
    合   计                           8,212,966.77         100.00          6,329,729.80             80.23    7,889,731.63            100.00           6,339,575.16           80.35
                     6.3.2 按组合计提坏账准备的应收账款
                     组合中,按账龄分析法计提坏账准备的应收账款
                                                 2012 年 6 月 30 日                                                            2012 年 01 月 01 日
                                        账面余额                                                                        账面余额
    账        龄                                                                 坏账准备                                                                       坏账准备
                                       金额           比例(%)                                                      金额          比例(%)
    1 年以内                       1,948,069.77                  23.72                        81,241.73      1,624,834.63                          20.59                 81,241.73
    3 年以上                       6,264,897.00                  76.28                6,248,488.07           6,264,897.00                          79.41           6,258,333.43
    合        计                   8,212,966.77                100.00                 6,329,729.80           7,889,731.63                         100.00           6,339,575.16
                    6.3.3 本报告期末应收账款中无持有公司 5%以上(含 5%)表决权股份的股东单位款项。
                     西藏珠峰工业股份有限公司 2012 年半年度报告                                                            (除特别注明外,金额单位为人民币元)
    6                        合并财务报表项目附注(续)
                6.3 应收账款(续)
                         6.3.4 应收账款余额前五名单位情况
                                                      与本公司关                                                                                           占应收账款总额
    单位名称                                                                                            金        额          账      龄
                                                          系                                                                                                     比例(%)
    上海勇进矿产品有限公司                             非关联方                      1,624,834.63                       1 年以内                                      19.78
    陕西劲丰商贸有限公司                              非关联方                      1,192,814.02                       5 年以上                                      14.52
    汕头金银岛有限公司                                非关联方                            987,243.22                   5 年以上                                      12.02
    大沥君龙有限公司                                  非关联方                            745,600.00                   5 年以上                                        9.08
    江门佑威有限公司                                  非关联方                            501,187.22                   5 年以上                                        6.11
    合        计                                                                             5,051,679.09                                                                 61.51
                         6.3.5 本报告期应收账款中无应收关联方公司款项。
                         6.3.6 应收账款期末数比期初数增加 333,080.50 元,增加比例为 21.49%,增加原因主要系本期期末
                         未到收款期的款项增加所致。
                         6.3.7 应收账款超过 5 年以上的余额为原大股东遗留,已全额计提坏账准备。
               6.4 其他应收款
                         6.4.1 其他应收款按种类分析如下:
                                                          2012 年 6 月 30 日                                                                2012 年 01 月 01 日
                                           账面余额                                      坏账准备                              账面余额                                     坏账准备
               种   类
                                                          比例                                                                              比例
                                          金 额                                     金    额         比例(%)                 金   额                                   金   额          比例(%)
                                                            (%)                                                                               (%)单项金额重大并单项计
                                    159,570,214.59         91.14               97,216,699.07             60.92         159,570,214.59       86.48                 97,216,699.07            60.92提坏账准备的其他应收款按组合计提坏账准备的其他应收款
    账龄组合                              7,280,426.76          4.16                2,657,057.86             36.50           6,464,847.79        3.51                  3,282,321.82            50.77
    确信可以收回组合                      8,234,701.96          4.70                               -               -        18,478,194.50       10.01                                -                -
    组合小计                             15,515,128.72          8.86                2,657,057.86             17.29          24,943,042.29       13.52                  3,282,321.82            13.16单项金额虽不重大但单项
                                                  -               -                            -               -                       -            -                            -                -计提坏账准备的其他应收款
    合   计                             175,085,343.31        100.00               99,873,756.93             57.09         184,513,256.88      100.00                100,499,020.89            54.47
                         6.4.2 单项金额重大并单项计提坏账准备的其他应收款
    其他应收款内容                                                             账面余额                                   坏账金额             计提比例(%)                                 理       由
    西藏珠峰摩托车工业公司                                                 75,132,704.57                               23,754,995.19                        31.62
    成都珠峰房地产开发有限公司                                              7,030,957.83                                2,223,004.89                        31.62
    西藏珠峰汽车销售有限公司                                                2,094,999.60                                 662,384.05                         31.62
    广东增城峰光摩托车有限公司                                             53,119,487.32                               53,119,487.32                        100.00                         按政策计提
    西藏新珠峰摩托车有限公司                                               22,192,065.27                               15,885,052.21                        71.58                          按政策计提
    合        计                                                          159,570,214.59                               95,644,923.66                        59.94
              西藏珠峰工业股份有限公司 2012 年半年度报告                               (除特别注明外,金额单位为人民币元)
    6              合并财务报表项目附注(续)
          6.4 其他应收款(续)
               6.4.3 按组合计提坏账准备的其他应收款
               6.4.3.1 组合中,按账龄分析法计提坏账准备的其他应收款:
                                        2012 年 6 月 30 日                                        2012 年 01 月 01 日
                                账面余额                                                   账面余额
         账   龄                                              坏账准备                                                  坏账准备
                                金额        比例(%)                                     金额        比例(%)
    1 年以内                 2,991,345.19           41.09%         149,567.25          1,908,409.80            29.52          95,420.49
    1-2 年                      4,800.00             0.07%             720.00            36,367.82              0.56            5,455.17
    2-3 年                   2,326,346.01           31.95%         581,586.51           143,621.02              2.22          35,905.26
    3-4 年                              -                 -                   -        2,381,513.59            36.84        1,190,756.80
    4-5 年                    163,757.28             2.25%         131,005.82           200,757.28              3.11         160,605.82
    5 年以上                 1,794,178.28           24.64%        1,794,178.28         1,794,178.28            27.75        1,794,178.28
    合   计                  7,280,426.76          100.00%        2,657,057.86         6,464,847.79          100.00         3,282,321.82
               6.4.3.2 组合中,采用其他方法计提坏账准备的其他应收款:
                                                  2012 年 6 月 30 日                                2012 年 01 月 01 日组合名称
                                                   账面余额          坏账准备                     账面余额                坏账准备
    确信可以收回组合                               8,234,701.96                                 18,478,194.50                          -
               6.4.4 本报告期末其他应收款中无持有本公司 5%以上(含 5%)表决权股份的股东款项。
               6.4.5 金额较大的其他应收款的性质和内容:
               单位名称                                                              金   额                    性质和内容
               西藏珠峰摩托车工业公司                                          75,132,704.57                  原大股东欠款
               广东增城峰光摩托车有限公司                                      53,119,487.32                       暂借款
               国金期货有限责任公司                                             7,403,119.75                 期货合约保证金
               西藏新珠峰摩托车有限公司                                        22,192,065.27                    资产转让款
               成都珠峰房地产开发有限公司                                       7,030,957.83              原大股东关联方欠款
               西宁通顺达物流有限公司                                           2,238,724.99                  非关联方欠款
               合   计                                                        167,117,059.73
       西藏珠峰工业股份有限公司 2012 年半年度报告                             (除特别注明外,金额单位为人民币元)
    6       合并财务报表项目附注(续)
        6.4.6 其他应收款余额前五名单位情况
                                                                                                               占其他应收款总额
        单位名称                            与本公司关系                     金   额        账    龄
                                                                                                                  比例(%)
        西藏珠峰摩托车工业公司                  原大股东               75,132,704.57       5 年以上                 42.91%
        广东增城峰光摩托车有限公司              非关联方               53,119,487.32       5 年以上                 30.34%
        国金期货有限责任公司                    非关联方                7,403,119.75       1 年以内                 4.23%
        西藏新珠峰摩托车有限公司                联营企业               22,192,065.27       5 年以上                 12.67%
        成都珠峰房地产开发有限公司         原大股东关联方               7,030,957.83       5 年以上                 4.02%
        合   计                                                     164,878,334.74                                  94.17%
        6.4.7 应收关联方款项情况
                                                                                                              占其他应收款总额
        单位名称                                     与本公司关系                         金 额
                                                                                                                 比例(%)
        上海投资组合中心有限公司           受同一实际控制人控制的公司                  647,520.30                   0.37
        6.5.8 其他应收账款期末数比期初数减少 10,374,425.02 元,减少比例为 12.12%,减少原因主要系本期
        期末有色金属期货合约保证金减少所致。
    6.5 预付款项
        6.5.1 预付款项按账龄列示
                                     2012 年 6 月 30 日                                  2012 年 01 月 01 日
        账   龄
                                           金   额         比例(%)                                金   额        比例(%)
        1 年以内                   57,989,493.03               90.98                       13,092,660.91               65.67
        1至2年                       5,499,937.93               8.63                        6,517,440.95               32.69
        2至3年                         246,000.00               0.39                          326,700.00                   1.64
        3 年以上                                                                                          -                   -
        合   计                    63,735,430.96              100.00                       19,936,801.86              100.00
             西藏珠峰工业股份有限公司 2012 年半年度报告                                         (除特别注明外,金额单位为人民币元)
              6.5.2 预付款项余额前五名单位情况
              单位名称                                       与本公司关系                      金       额      账 龄                未结算原因
              新疆塔城国际资源有限公司                          关联方                   35,216,692.59        1 年以内               货到未开票
              青海鑫欣矿业有限公司                             非关联方                   6,242,280.96          1-2 年                  未开票
              西宁润玲商贸有限公司                             非关联方                   3,271,673.08        1 年以内                 尚未点价
              青海金唛特商贸有限公司                           非关联方                   2,976,622.47        1 年以内                 尚未点价
              西宁明昊商贸有限公司                             非关联方                   2,000,000.00          1-2 年              采购货物未达
              合   计                                                                    49,707,269.10
              6.5.3 本报告期预付款项中持有公司 5%以上(含 5%)表决权股份的股东单位情况如下:
              单位名称                                                               2012 年 6 月 30 日                       2012 年 01 月 01 日
              新疆塔城国际资源有限公司                                                   35,216,692.59                                       55.25%
              6.5.4 上述预付新疆塔城国际资源有限公司锌精矿款所分别对应的矿石已于本财务报告报出前送达和
              提供。
              6.5.5 预付款项期末数比期初数增加 43,798,629.10 元,增加比例为 219.69%,增加原因主要系预付
              采购锌精矿货款尚未结算所致。
         6.6 存货
              6.6.1 存货分类
                                          2012 年 6 月 30 日                                                 2012 年 01 月 01 日
    项 目                        账面余额           跌价准备              账面价值                 账面余额           跌价准备                 账面价值
    原材料                    26,519,781.07                  -         26,519,781.07            24,714,880.15                 -             24,714,880.15
    自制半成品                35,810,047.18                  -         35,810,047.18             2,626,023.86                 -              2,626,023.86
    在产品                    10,635,047.21                            10,635,047.21            40,391,575.91                 -             40,391,575.91
    在途物资                              -                  -                       -            782,307.69                  -               782,307.69
    发出商品                                                 -                                   1,416,637.05                 -              1,416,637.05
    库存商品                  39,567,789.41        203,849.08          39,363,940.33            22,307,835.98        203,849.08             22,103,986.90
    合 计                    112,532,664.87        203,849.08         112,328,815.79            92,239,260.64        203,849.08             92,035,411.56
              6.6.2 存货跌价准备
                                                                                                 本年减少额
              种   类            2012 年 01 月 01 日            本年计提额                                                         2012 年 6 月 30 日
                                                                                              转 回               转 销
              库存商品                     203,849.08                        -                      -                                     203,849.08
       西藏珠峰工业股份有限公司 2012 年半年度报告                 (除特别注明外,金额单位为人民币元)
    6       合并财务报表项目附注(续)
    6.6 存货(续)
        6.6.3 存货跌价准备情况
                                 计提存货                本期转回、转销存货        本期转回金额占该项
        项 目
                             跌价准备的依据                跌价准备的原因          存货期末余额的比例
        库存商品          成本与可变现净值孰低      出售原已计提跌价准备存货               -
        6.6.4 存货期末数比期初数增加 20,293,404.23 元,增加比例为 22.05%,增加原因主要系子公司期末存
        货增加所致。
       西藏珠峰工业股份有限公司 2012 年半年度报告                                                                                                                             (除特别注明外,金额单位为人民币元)
    6       合并财务报表项目附注(续)
    6.7 长期股权投资
        6.7.1 对联营企业投资
                                                本公司持股                 本公司在被投资                   期末资产                      期末负债               期末净资产                  本期营业收入                                 本期
        被投资单位名称
                                                      比例                 单位表决权比例                       总额                             总额                      总额                              总额                      净利润
        西藏新珠峰摩托车有限公司                    33.33%                         33.33%        120,958,690.87                       118,327,162.40            2,631,528.47                 67,613,798.74                         -525,237.45
        西藏珠峰中免免税品有限公司                  24.50%                         24.50%            4,782,640.35                        273,269.29             4,509,371.06                  2,620,044.27                         632,350.01
        6.7.2 长期股权投资情况表
                                                                    2012 年                      2012 年           在被投资单位          在被投资单位       在被投资单位持股比例与表决                              本年计提           本期现金
        被投资单位名称               核算方法      投资成本                      增减变动                                                                                                     减值准备
                                                                 01 月 01 日                   6 月 30 日           持股比例              表决权比例           权比例不一致的说明                                   减值准备             红利
        西藏新珠峰摩托车有限公司      权益法    10,000,000.00              -                            -                 33.33%               33.33%                                    -               -                     -                  -
        西藏珠峰中免免税品有限公司    权益法      900,000.00    1,152,531.42    154,925.75   1,307,457.17                 24.50%               24.50%                                    -               -                     -                  0
        合   计                          -      10,900,000.00   1,152,531.42    154,925.75   1,307,457.17                         -                     -                                -               -                     -                  0
       西藏珠峰工业股份有限公司 2012 年半年度报告                 (除特别注明外,金额单位为人民币元)
    6       合并财务报表项目附注(续)
    6.8 投资性房地产
        6.8.1 按成本计量的投资性房地产
        项   目                        2012 年 01 月 01 日     本期增加      本期减少    2012 年 6 月 30 日
        一、账面原值合计                     26,372,302.39                           -       26,372,302.39
        1.房屋、建筑物                       26,372,302.39                           -       26,372,302.39
        2.土地使用权                                     -             -             -                    -
        二、累计折旧和累计摊销合计           11,040,636.92    395,349.66             -       11,435,986.58
        1.房屋、建筑物                       11,040,636.92    395,349.66             -       11,435,986.58
        2.土地使用权                                     -             -             -                    -
        三、投资性房地产账面价值合计         15,331,665.47         ——     395,349.66       14,936,315.81
        1.房屋、建筑物                       15,331,665.47         ——     395,349.66       14,936,315.81
        2.土地使用权                                     -         ——          ——                     -
        6.8.2 本期摊销额为 395,349.66 元。
       西藏珠峰工业股份有限公司 2012 年半年度报告                    (除特别注明外,金额单位为人民币元)
    6       合并财务报表项目附注(续)
    6.9 固定资产
        6.9.1 固定资产情况
        项   目                    2012 年 01 月 01 日          本期增加        本期减少    2012 年 6 月 30 日
        一、账面原值合计               245,501,513.65         1,744,300.30     412,000.00      246,833,813.95
        其中:房屋建筑物               120,718,279.27          336,539.66                      121,054,818.93
               机器设备                109,050,346.85          246,692.51                      109,297,039.36
               运输工具                  4,625,486.62          948,483.00      412,000.00        5,161,969.62
               办公及电子设备           11,107,400.91          212,585.13               -       11,319,986.04
        二、累计折旧合计                87,805,477.36         7,755,265.03     399,640.00       95,161,102.39
        其中:房屋建筑物                28,877,526.62         2,285,840.20                      31,163,366.82
               机器设备                 48,216,565.06         4,690,445.10                      52,907,010.16
               运输工具                  2,871,127.73          293,614.10      399,640.00        2,765,101.83
               办公及电子设备            7,840,257.95          485,365.63               -        8,325,623.58
        三、固定资产账面净值合计       157,696,036.29                ——           ——       151,672,711.56
        其中:房屋建筑物                91,840,752.65                ——           ——        89,891,452.11
               机器设备                 60,833,781.79                ——           ——        56,390,029.20
               运输工具                  1,754,358.89                ——           ——         2,396,867.79
               办公及电子设备            3,267,142.96                ——           ——         2,994,362.46
        四、减值准备合计                   998,671.53                    -              -          998,671.53
        其中:房屋建筑物                             -                   -              -                    -
               机器设备                    820,485.42                    -              -          820,485.42
               运输工具                              -                   -              -                    -
               办公及电子设备              178,186.11                    -              -          178,186.11
        五、固定资产账面价值合计       156,697,364.76                ——           ——       150,674,040.03
        其中:房屋建筑物                91,840,752.65                ——           ——        89,891,452.11
               机器设备                 60,013,296.37                ——           ——        55,569,543.78
               运输工具                   1,754,358.89               ——           ——         2,396,867.79
               办公及电子设备             3,088,956.85               ——           ——         2,816,176.35
             西藏珠峰工业股份有限公司 2012 年半年度报告                           (除特别注明外,金额单位为人民币元)
    6              合并财务报表项目附注(续)
    6.9       固定资产(续)
               6.9.2 本期计提折旧额为 7,755,265.03 元。
               6.9.3 本期从在建工程转入固定资产原值为 0 元。
               6.9.4 截至 2012 年 6 月 30 日,固定资产中净值为 4,568 万元(原值为 6,230 万元)的房屋建筑物已作
               为 64,701,021.94 元短期借款(附注 6.17)的抵押物;青海天诚信用担保有限责任公司为子公司青海
               珠峰锌业有限公司 4,000 万元保证借款(附注 6.17)提供担保,该子公司以固定资产中净值为 3,930
               万元(原值为 5,169 万元)房屋建筑物为其提供反担保。新疆塔城国际资源有限公司为子公司青海珠
               峰锌业有限公司 2,000 万元借款提供保证,该子公司以固定资产中净值为 683 万元(原值为 4304 万
               元)的 438 套机器设备为其提供抵押。
               6.9.5 固定资产原值期末数比期初数增加 1,332,300.30,增加比例为 0.54%,增加原因主要系本期母公
               司及子公司购买房屋建筑物、购置机器设备、运输及办公设备所致。
               6.9.6 累计折旧期末数比期初数增加 7,355,625.03 元,增加比例为 8.38%,增加原因主要系计提折旧所
               致。
       6.10 在建工程
               6.10.1 在建工程情况
                                                    2012 年 6 月 30 日                                 2012 年 01 月 01 日
    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
    一万吨硫酸罐工程                       454,124.02               -         454,124.02     454,124.02                 -         454,124.02
    三万吨硫酸皮带走廊                      34,578.90               -          34,578.90      34,578.90                 -          34,578.90
    污水处理站                           1,958,312.56               -        1,958,312.56   1,958,312.56                -        1,958,312.56
    一万吨冶炼蒸汽管道                     131,188.03               -         131,188.03     131,188.03                 -         131,188.03
    回收厂零星工程                         176,110.15               -         176,110.15               ,                -                   ,
    硫酸锌成品库房屋面塑钢瓦更换工程        92,013.25               -          92,013.25               -                -                   -
    办公楼外墙粉饰工程                      45,310.00               -          45,310.00               ,                -                   ,
    厂房外墙粉饰工程                       208,944.00               -         208,944.00               -                -                   -
    厂区绿化工程                            66,925.32               -          66,925.32               -                -                   -
    污水池                                   3,111.28               -            3,111.28              ,                -                   ,
    合   计                              3,170,617.51               -        3,170,617.51   2,578,203.51                -        2,578,203.51
             在建工程期末数比期初数增加 592,414.00 元,增加比例为 22.98%,增加原因主要系本期新增工程投
             入增加所致。
                 西藏珠峰工业股份有限公司 2012 年半年度报告                                                                 (除特别注明外,金额单位为人民币元)
    6            合并财务报表项目附注(续)
    6.10 在建工程(续)
             6.10.2 在建工程项目变动情况
                                                           2012 年                                               2012 年      工程投入占
    项目名称                                 预算数                    本期增加    转入固定资产   其他减少                                 工程进度    资金来源
                                                        01 月 01 日                                            6 月 30 日       预算比例
    一万吨硫酸罐工程                    454,124.02      454,124.02             -                         -    454,124.02          100%-      99%         自筹
    三万吨硫酸皮带走廊                     67,116.97     34,578.90             -              -                34,578.90            52%     60%-         自筹
    污水处理站                         2,000,000.00    1,958,312.56            -                         -   1,958,312.56           98%      95%         自筹
    熔锌炉筑炉                                18 万     131,188.03                            -          -    131,188.03            73%      70%         自筹
    回收厂零星工程                                                -   176,110.15              -          -    176,110.15                                 自筹
    硫酸锌成品库房屋面塑钢瓦更换工程                                   92,013.25                               92,013.25
    办公楼外墙粉饰工程                                                 45,310.00                               45,310.00
    厂房外墙粉饰工程                                              -   208,944.00              -          -    208,944.00                                 自筹
    厂区绿化工程                                                       66,925.32              -          -     66,925.32                                 自筹
    污水池                                                        -     3,111.28              -          -       3,111.28                                自筹
    合计                                               2,578,203.51   592,414.00                             3,170,617.51              -           -
           在建工程无利息资本化金额。
           西藏珠峰工业股份有限公司 2012 年半年度报告                   (除特别注明外,金额单位为人民币元)
    6            合并财务报表项目附注(续)
    6.11    无形资产
            6.11.1 无形资产情况
                                                       2012 年                                       2012 年
            项   目                                                本期增加      本期减少
                                                    01 月 01 日                                    6 月 30 日
            一、账面原值合计                      64,903,444.58            -             -      64,903,444.58
            双流工业园土地使用权
                                                  28,785,164.28            -             -      28,785,164.28
           (双国用 2003 字第 00807、00806 号)
            锌业公司土地使用权
                                                  29,500,836.10            -             -      29,500,836.10
           (湟中国用(2007)第 103、104 号)
            铟业公司土地使用权
                                                   6,617,444.20            -             -       6,617,444.20
           (湟国用(2010)第 998 号)
            二、累计摊销合计                      10,937,289.04   692,210.70             -      11,629,499.74
            双流工业园土地使用权
                                                   7,292,241.61   287,851.62             -       7,580,093.23
           (双国用 2003 字第 00807、00806 号)
            锌业土地使用权
                                                   3,457,978.05   324,186.48             -       3,782,164.53
           (湟国用(2007)第 103、104 号)
            铟业公司土地使用权
                                                    187,069.38     80,172.60             -        267,241.98
           (湟国用(2010)第 998 号)
            三、无形资产账面价值合计              53,966,155.54            -    692,210.70      53,273,944.84
            双流工业园土地使用权
                                                  21,492,922.67            -    287,851.62      21,205,071.05
           (双国用 2003 字第 00807、00806 号)
            锌业土地使用权
                                                  26,042,858.05            -    324,186.48      25,718,671.57
           (湟国用(2007)第 103、104 号)
            铟业公司土地使用权
                                                   6,430,374.82            -     80,172.60       6,350,202.22
           (湟国用(2010)第 998 号)
            本期摊销额为 692,210.70 元。
            6.11.2 截至 2012 年 6 月 30 日,无形资产中账面价值约为 5,328 万元(原值约为 6,469 万元)的土地
            使用权已作为 104,701,021.94 元短期借款(附注 6.17)的抵押物。
            6.11.3 无形资产期末数比期初数减少 692,210.70 元,减少比例为 1.28%,减少原因系本期摊销所致。
           西藏珠峰工业股份有限公司 2012 年半年度报告                                     (除特别注明外,金额单位为人民币元)
    6           合并财务报表项目附注(续)
    6.12    商誉
            被投资单位名称或                                                                                                   年末减值准
                                            2012 年 01 月 01 日          本期增加      本期减少       2012 年 6 月 30 日
            形成商誉的事项                                                                                                             备
            青海西部铟业有限责任公司                410,887.68                  -             -              410,887.68                  -
            目前该子公司经营情况良好,经减值测试,毋须计提商誉减值准备。
    6.13    长期待摊费用
                                                                                                              2012 年
                                      2012 年
            项 目                                       本期增加           本期摊销       本期减少                          其他减少的原因
                                   01 月 01 日
                                                                                                           6 月 30 日
            租入固定资产
                                  5,122,074.01        313,152.00          825,843.63              -      4,609,382.38            无
            改良支出
    6.14    递延所得税资产/递延所得税负债
            6.14.1 已确认的递延所得税资产和递延所得税负债
            项     目                                              2012 年 6 月 30 日                              2012 年 01 月 01 日
            递延所得税资产:
            公允价格变动差异                                                                                                             -
            资产减值准备                                                     570,242.27                                       411,464.94
            可抵扣亏损                                                       159,029.86                                       123,174.45
            内部交易未实现收益                                               579,556.35                                       595,132.30
            交易性金融资产公允价
                                                                                                                               53,593.75
            格变动
            小     计                                                      1,308,828.48                                     1,183,365.44
            递延所得税负债:
            交易性金融资产
                                                                                                                                         ,
            公允价格变动
            内部交易未实现收益                                                                                                           ,
            合     计                                                                                                                    ,
            6.14.2 未确认递延所得税资产暂时性差异明细
            项     目                                              2012 年 6 月 30 日                              2012 年 01 月 01 日
            可抵扣亏损                                                   110,314,644.81                                    82,651,325.05
    西藏珠峰工业股份有限公司 2012 年半年度报告              (除特别注明外,金额单位为人民币元)
    6   合并财务报表项目附注(续)
    6.14.3 未确认递延所得税资产的可抵扣亏损将于以下年度到期
      年    份                   2012 年 6 月 30 日           2012 年 01 月 01 日       备注
      2011 年                                     ,                                               -
      2013 年                        11,919,154.93                 11,919,154.93                  -
      2015 年                        11,913,938.31                 11,913,938.31                  -
      2016 年                        58,818,231.81                 58,818,231.81                  -
      2017 年                        27,663,319.76
      合    计                      110,314,644.81                 82,651,325.05                  -
    税前可弥补亏损额以主管税务部门认定数为准。
    6.14.4 引起暂时性差异的资产或负债项目对应的暂时性差异
    项     目                                                                       暂时性差异金额
    资产减值准备                                                                       2,280,969.08
    可弥补亏损                                                                           636,119.44
    内部交易未实现收益                                                                 2,989,521.17
    合     计                                                                          5,906,609.69
    6.14.5 递延所得税资产期末数比期初数增加 125,463.05 元,增加比例为 10.60%,增加原因主要系本
    期子公司青海珠峰锌业有限公司可抵扣亏损递延所得税资产增加所致。
                     西藏珠峰工业股份有限公司 2012 年半年度报告                                                   (除特别注明外,金额单位为人民币元)
    6          合并财务报表项目附注(续)
    6.15   资产减值准备明细
                                                                                                 本期减少额
           项   目                              2012 年 01 月 01 日   本期计提额                                                    2012 年 6 月 30 日
                                                                                         转 回        转 销              合 计
           一、坏账准备                             106,838,596.05    -635,109.32            -                -              -         106,203,486.73
           二、存货跌价准备                             203,849.08              -            -                                             203,849.08
           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                         998,671.53              -            -                -              -             998,671.53
           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                                  108,041,116.66    -635,109.32            -                                         107,406,007.34
            西藏珠峰工业股份有限公司 2012 年半年度报告                 (除特别注明外,金额单位为人民币元)
    6            合并财务报表项目附(续)
    6.16    短期借款
             6.16.1 短期借款分类
             借款类别                                     2012 年 6 月 30 日                      2012 年 01 月 01 日
             抵押借款                                        104,701,021.94                            94,701,021.94
             保证借款                                         42,000,000.00                            22,000,000.00
             已贴现未到期票据                                                -                                       -
             合    计                                        146,701,021.94                           116,701,021.94
             6.16.2 已到期未偿还的短期借款情况
    贷款单位                           贷款金额      贷款利率       贷款资金用途     未按期偿还原因         预计还款期
    中国农业银行成都武侯支行         5,501,901.02     6.04%          购原材料等       资金周转困难           尚不确定
    中国农业银行成都武侯支行           199,120.92     5.84%          购原材料等       资金周转困难           尚不确定
    中国农业银行拉萨分行            50,000,000.00     3.33%          购原材料等       资金周转困难           尚不确定
    中国农业银行拉萨分行             2,000,000.00     3.87%          购原材料等       资金周转困难           尚不确定
    中国农业银行拉萨分行            20,000,000.00     5.94%           资金周转        资金周转困难           尚不确定
    合   计                         77,701,021.94
             6.16.3 资产负债表日后无偿还金额。
             6.16.4 上述抵押借款的抵押物见本附注 6.9.4、6.10.4、6.10.5 及 6.12.2 所述。其中 20,000,000.00 元借
             款由本公司母公司新疆塔城国际资源有限公司提供连带责任保证。
             6.16.5 上述保证借款中 2,000,000.00 元借款由本公司原控股股东西藏珠峰摩托车工业公司提供保证;
             20,000,000.00 元借款系本公司自行保证。
             6.16.6 短期借款期末数比期初数增加 30,000,000.00 元,增加比例为 25.71%,增加原因系子公司青海
             珠峰锌业有限公司新借借款所致。
    6.17    交易性金融负债
                                                           2012 年 6 月 30 日                     2012 年 01 月 01 日
             项    目
                                                                   公允价值                                 公允价值
             衍生金融负债                                       2,489,900.00                             1,627,875.00
            交易性金融负债期末数比期初数增加 862,025 元,增加原因系本期持有的期货合约公允价格下降所
            致。
             西藏珠峰工业股份有限公司 2012 年半年度报告              (除特别注明外,金额单位为人民币元)
    6             合并财务报表项目附(续)
    6.18     应付票据
              种   类                               2012 年 6 月 30 日             2012 年 01 月 01 日
              商业承兑汇票                                           -                  20,000,000.00
              6.18.1 本报告期应付票据中无应付持有公司 5%以上(含 5%)表决权股份的股东单位款项,
              有应付关联方的款项如下所示:
              单位名称                              2012 年 6 月 30 日             2012 年 01 月 01 日
              西部矿业股份有限公司                                   -                  20,000,000.00
              6.18.2 应付票据年末数比年初数减少 20,000,000.00 元,减少原因系承兑汇票到期兑付所致。
    6.19     应付账款
              项   目                               2012 年 6 月 30 日              2012 年 01 月 01 日
              应付材料设备款等                          168,259,895.96                  116,595,798.02
    6.19.1    本报告期应付账款中应付持有公司 5%以上(含 5%)表决权股份的股东单位款项如下所示:
              单位名称                              2012 年 6 月 30 日             2012 年 01 月 01 日
              新疆塔城国际资源有                                                         20,045,202.13
              限公司
    6.19.2    本报告期末应付账款中应付持有公司 5%以上(含 5%)表决权股份的股东单位款项,有应付
              关联方的款项如下所示:
              单位名称                              2012 年 6 月 30 日              2012 年 01 月 01 日
              西部矿业股份有限公司                       91,985,640.57                   47,234,690.48
              6.19.3 应付账款期末数比期初数增加 51,664,097.94 元,增加比例为 44.31%,增加原因主要系
              本期减少支付锌精矿货款所致。
    6.20     预收款项
              项   目                                   2011 年 6 月 30 日          2012 年 01 月 01 日
              预收货款                                       41,317,720.26               31,167,130.25
              6.20.1 本报告期末预收款项中无预收持有本公司 5%以上(含 5%)表决权股份的股东款项或
              关联方款项。
    西藏珠峰工业股份有限公司 2012 年半年度报告          (除特别注明外,金额单位为人民币元)6.20.2 预收款项期末数比期初数增加 10,150,590.01 元,增加比例为 32.57%,增加原因主要系子公司青海珠峰锌业有限公司预收货款增加所致。
              西藏珠峰工业股份有限公司 2012 年半年度报告              (除特别注明外,金额单位为人民币元)
    6              合并财务报表项目附注(续)
       6.21    应付职工薪酬
    项   目                           2011 年 12 月 31 日        本期增加            本期减少        2012 年 6 月 30 日
    一、工资、奖金、津贴和补贴              2,610,362.36      19,504,641.90       19,191,136.29           2,923,867.97
    二、职工福利费                          1,250,090.00        210,336.10          223,108.70            1,237,317.40
    三、社会保险费                            671,563.29       4,168,855.74        3,991,904.79             848,514.24
    其中:1.医疗保险费                        320,045.11        906,654.26          885,740.60              340,958.77
          2.基本养老保险费                227,359.93       2,740,560.70        2,618,198.94             349,721.69
          3.失业保险费                     74,035.59        219,472.74          206,732.20               86,776.13
          4.生育、工伤保险费等             50,122.66        302,168.04          281,233.05               71,057.65
    四、住房公积金                             18,890.59       1,367,651.60        1,228,937.40             157,604.79
    五、工会经费和职工教育经费              2,666,267.46        379,115.46          961,316.50            2,084,066.42
    六、因解除劳动关系给予的补偿                                          -                   -                       -
    七、其他                                                              -                   -                       -
    合   计                                 7,217,173.70      25,630,600.80       25,596,403.68           7,251,370.82
              6.21.1 应付职工薪酬中无属于拖欠性质的金额。
              6.21.2 应付职工薪酬预计发放时间、金额等安排:除职工福利费根据董事会决议有明确使用计划
              暂缓发放及工会经费和职工教育经费根据规定及需要使用外,其他应付职工薪酬已在 2012 年 7
              月付讫。
    6.22          应交税费
              税   种                                    2012 年 6 月 30 日                   2012 年 01 月 01 日
              增值税                                          -5,546,290.15                            455,527.66
              营业税                                             612,628.69                            543,500.15
              城市维护建设税                                       4,357.10                             14,066.08
              教育费附加                                           1,984.19                              8,099.03
              地方教育费附加                                       1,322.78                              5,399.34
              河道工程修建维护管理费                                      -
              企业所得税                                        -476,312.83                          1,276,153.02
              房产税                                           5,832,992.29                          5,579,717.05
              个人所得税                                         540,292.86                             35,498.86
              土地使用税
              印花税                                              63,418.39                             45,253.57
              价格调节基金                                                                               2,297.28
              合   计                                          1,034,393.32                          7,965,512.04
            西藏珠峰工业股份有限公司 2012 年半年度报告             (除特别注明外,金额单位为人民币元)
    6      合并财务报表项目附注(续)
    6.23   应付利息
       项   目                                       2012 年 6 月 30 日              2012 年 01 月 01 日
       按正常利率计算的短期借款利息                      33,071,392.42                    31,406,961.43
       按逾期利率计算的短期借款利息                      34,289,328.61                    32,331,920.14
       合   计                                           67,360,721.03                    63,738,881.57
       应付利息期末数比期初数增加 3,621,839.46 元,增加比例为 5.68%,增加原因主要系计提短期借款
       逾期利息所致。
    6.24   其他应付款
       6.24.1
       项       目                                 2012 年 6 月 30 日             2012 年 01 月 01 日
       往来款及暂借款                                  62,830,544.04                    64,789,051.23
       6.24.2 本报告期其他应付款中无应付持有公司 5%以上(含 5%)表决权股份的股东单位款项,有
       关联方的款项。
       单位名称                                     2012 年 6 月 30 日            2011 年 12 月 31 日
       中国环球新技术进出口有限公司                       405,000.00                       405,000.00
       上海投资组合中心有限公司                                                            971,280.45
       合     计                                          405,000.00                     1,376,280.45
       6.24.3 金额较大的其他应付款
       对方名称                                               金    额            性质或内容
       四川扬昇实业有限公司                            42,000,000.00                暂借款
       6.24.4 其他应付款期末数比期初数减少 1,958,507.19 元,减少比例为 3.02%,主要系支付款增加所
       致。
    6.25   一年内到期的非流动负债
       6.25.1
       项       目                                    2012 年 6 月 30 日          2012 年 01 月 01 日
       一年内到期的长期应付款                              23,641,588.50                23,641,588.50
              西藏珠峰工业股份有限公司 2012 年半年度报告                    (除特别注明外,金额单位为人民币元)
    6                 合并财务报表项目附注(续)
      6.25        一年内到期的非流动负债(续)
             6.25.2 一年内到期的长期应付款
             单位名称                         期   限              初始金额             期末余额         借款条件
             西部矿业集团有限公司       2006.9-2011.9         28,641,588.50        23,641,588.50           免息
             合         计                                    28,641,588.50        23,641,588.50
    6.26     长期应付款
             本报告期内无其他长期应付款。
             单位名称                         2012 年 6 月 30 日                       2012 年 01 月 01 日
             西部矿业股份有限公
                                                   66,016,239.92                                   66,016,239.92
             司
             注:本公司完成重组、定向增发或撤销特别处理任一项为起点,90 日之内支付上述全部资产收
             购余款及相应的资金占用费,如在 2013 年 12 月 31 日前未能完成重组、定向增发或撤销特别
             处理任一项,则在期限届满后 90 日内支付上述全部资产收购余款及相应的资金占用费。
    6.27     其他非流动负债
             递延收益                                         2012 年 6 月 30 日               2012 年 01 月 01 日
             锌、铟冶炼废渣综合循环回收项目                        1,345,907.53                       1,385,692.92
             节能技改专项基金                                                                          178,205.13
             锌浸出渣回收精铟项目                                    100,000.00                        100,000.00
             锌浸出渣回收精铟产业化技术研
                                                                   1,000,000.00                       1,000,000.00
             究
             低品位氧化锌两次富集回收精铟
                                                                     150,000.00                        150,000.00
             工艺研发
             重金属污染防治专项资金                                            -                      2,000,000.00
             合    计                                              2,595,907.53                       4,813,898.05
             6.27.1 上述递延收益均系与资产相关的政府补助。
             6.27.2 其他非流动负债期末数比上年同期增加 1,015,680.94 元,增加比例为 64.27%,增加原因
             系收到与资产相关的政府补助所致。
               西藏珠峰工业股份有限公司 2012 年半年度报告                               (除特别注明外,金额单位为人民币元)
    6               合并财务报表项目附注(续)
      6.28      股本
                                                              本次变动增减(+、-)
                      201201 月 01 日                                                                                 20126 月 30 日
                                        发行新股       送股         公积金转股         其他           小计
    股份总数           158,333,333.00          -          -                 -             -               -           158,333,333.006.28.1 上述股本业经深圳同人会计师事务所于 2000 年 12 月 19 日出具的深同证验字[2000]第 019 号验资报告审验,本期无变化。6.28.2 本公司股票在上海证券交易所上市并已实现全流通。控股股东新疆塔城国际资源有限公司质押所持 43,409,400 股本公司股票于相关银行。
       6.29     资本公积
                项    目                 2012 年 01 月 01 日           本期增加               本期减少          2012 年 6 月 30 日
                股本溢价                       27,592,676.62                                          -              27,592,676.62
                其他资本公积                   22,364,487.80                      -                   -              22,364,487.80
                合    计                       49,957,164.42                                          -              49,957,164.42
       6.30     盈余公积
               项     目                 2012 年 01 月 01 日            本期增加              本期减少           2012 年 6 月 30 日
               法定盈余公积                    14,262,096.96                       -                  -              14,262,096.96
      6.31      未分配利润
               项 目                                                                    金       额           提取或分配比例
    6                合并财务报表项目附注(续)
               调整前 上年末未分配利润                                       -295,874,257.85                                     -
               调整     年初未分配利润(调增+,调减-)                                            -                              -
               调整后      年初未分配利润                                    -295,874,257.85                                     -
               加:本年归属于母公司所有者的净利润                                -23,642,340.47                                  -
               减:提取法定盈余公积                                                               -                              -
                      提取任意盈余公积                                                            -                              -
                      应付普通股股利                                                              -                              -
                      转作股本的普通股股利                                                        -                              -
               年末未分配利润                                                -319,516,598.32                                     -
              西藏珠峰工业股份有限公司 2012 年半年度报告                            (除特别注明外,金额单位为人民币元)
       6.32   营业收入及营业成本
              6.32.1 营业收入
              项 目
                                                                  2012 年 1-6 月                        2011 年 1-6 月
              主营业务收入                                        338,894,528.15                     348,569,088.63
              其他业务收入                                           8,210,660.82                         14,241,087.17
              营业成本                                            337,361,655.26                     341,563,418.62
              6.32.2 主营业务(分行业)
                                           2012 年 1-6 月                                         2011 年 1-6 月行业名称
                                    营业收入                        营业成本                营业收入                  营业成本
    冶      炼                      200,608,439.57                   193,414,928.27          327,098,972.75            314,493,972.94
    贸      易                      426,980,602.58                   432,600,127.20          506,016,491.70            511,185,733.75租 赁其他业务收入
    小 计                           627,589,042.15                   626,015,055.47          833,115,464.45            825,679,706.69
    内部抵消                        -288,694,514.00                 -290,736,684.57         -484,546,375.82           -487,524,030.21
    合      计                      338,894,528.15                   335,278,370.90          348,569,088.63            338,155,676.48
              6.32.3 主营业务(分产品)
                                          2012 年 1-6 月                                         2011 年 1-6 月产品名称
                                     营业收入                      营业成本                  营业收入                  营业成本
    锌 锭                           159,510,072.14              158,047,032.19              304,233,415.19            294,509,806.70
    铟 锭                            23,634,210.83               13,163,053.26                3,775,641.02              2,554,219.79
    硫酸锌                            7,554,914.53                   8,231,840.70             9,416,715.85              8,741,185.64
    粗 铅                                                                                       169,165.32                119,483.14
    硫 酸                             4,118,724.71                   7,292,182.57             8,091,033.66              6,035,184.06
    粗镉                             4,409,267.95                   5,297,402.16
    铁粉                              1,151,709.38                   1,152,850.00
                                                                           0
                西藏珠峰工业股份有限公司 2012 年半年度报告                  (除特别注明外,金额单位为人民币元)
    锌片                             112,164.36               111,936.67
    生铁
    铜渣
    其他渣类
    其他
    租赁
    氧化锌                           117,375.67               118,630.72              1,413,001.71           2,534,093.61
    有色金属国内贸易             426,980,602.58           432,600,127.20           506,016,491.70          511,185,733.75
    其他业务收入
    内部抵消                    -288,694,514.00          -290,736,684.57           -484,546,375.82        -487,524,030.21
    合计                         338,894,528.15          335,278,370.90            348,569,088.63          338,155,676.48
    6              合并财务报表项目附注(续)
       6.32    营业收入及营业成本(续)
               6.32.4 主营业务(分地区)
                                     2012 年 1-6 月                                      2011 年 1-6 月地区名称
                               营业收入                  营业成本                  营业收入                 营业成本
    西北地区                  124,532,343.62          131,878,025.03            160,206,519.71            154,931,084.13
    华东地区                  471,634,142.57          468,164,391.18            672,908,944.74            670,748,622.56
    华南地区                     7,159,749.69              5,820,234.13
    华北地区                     6,376,587.70              6,335,198.22
    华中地区                   17,886,218.57              13,817,206.91其他业务收入
    内部抵消                  -288,694,514.00         -290,736,684.57           -484,546,375.82          -487,524,030.21
    合     计                 338,894,528.15          335,278,370.90             348,569,088.63           338,155,676.48
               6.32.5 公司前五名客户的营业收入情况
               客户名称                                           营业收入总额           占公司全部营业收入的比例
               上海京慧诚国际贸易有限公司                          52,644,067.19                          15.53%
               上海尚铭金属材料有限公司                            41,123,606.14                          12.13%
               上海浦鸿达金属贸易有限公司                          33,635,460.80                          9.93%
               上海召申国际贸易有限公司                            27,149,591.85                          8.01%
               上海欣铁锦物资有限公司                              25,400,069.82                          7.49%
               合计                                              179,952,795.80                           53.09%
           西藏珠峰工业股份有限公司 2012 年半年度报告                    (除特别注明外,金额单位为人民币元)
    6           合并财务报表项目附注(续)
    6.33    营业税金及附加
            项   目                       2012 年 1-6 月                 2011 年 1-6 月      计缴标准
            营业税                            194,960.94                     65,121.94    见本附注 4 所述
            城建税                            129,408.25                    191,956.02    见本附注 4 所述
            教育费附加                         76,742.86                    122,528.81    见本附注 4 所述
            地方教育费附加                     51,161.91                      8,277.42    见本附注 4 所述
            价格调节基金                       24,837.84
            合   计                           477,111.80                    387,884.19
    6.34    销售费用
            项   目                                 2012 年 1-6 月                          2011 年 1-6 月
            运输费用                                    5,970,036.50                          8,058,249.90
            低值易耗品                                   157,961.74                            205,742.13
            差旅费                                            9,675.20                          28,539.00
            业务招待费                                     15,191.00                              3,267.00
            其   他                                      105,179.41                            233,242.02
            合   计                                     6,258,043.85                          8,529,040.05
    6.35    管理费用
            项 目                                    2012 年 1-6 月                         2011 年 1-6 月
            工资类费用                                 8,265,840.21                           8,189,969.35
            租赁费                                        67,516.00                           2,429,453.12
            聘请中介机构费                             1,531,972.48                           2,038,946.58
            折旧费                                     1,820,983.17                           1,641,049.54
            土地使用税                                 2,777,343.24                           1,012,337.68
            业务招待费                                   572,730.73                             709,110.80
            无形资产摊销                                 692,210.70                             692,210.69
            差旅费                                       344,601.20                             693,176.45
            长期待摊费用摊销                             825,843.63                             500,582.24
            房产税                                       497,829.31                             495,969.62
            机动车费                                     438,977.68                             301,597.97
            办公费                                       428,991.36                             298,752.82
            水电气费                                     395,228.41                             346,010.35
            通讯费                                       183,518.84                             262,886.82
            印花税                                       205,798.55                             332,219.30
            污水处理费                                   111,665.84                             442,882.49
            修理费                                       178,331.94                              84,017.94
            其 他                                      2,974,724.14                           2,033,942.25
            合 计                                     22,314,107.43                          22,505,116.01
           西藏珠峰工业股份有限公司 2012 年半年度报告                    (除特别注明外,金额单位为人民币元)
    6           合并财务报表项目附注(续)
    6.36    财务费用
            项     目                               2012 年 1-6 月                          2011 年 1-6 月
            利息支出                                    6,586,586.64                          5,649,078.56
            减:利息收入                                 649,294.57                             50,501.39
                 手续费                                      38,034.07                          34,102.68
            合     计                                   5,975,326.14                          5,632,679.85
    6.37    资产减值损失
            项     目                               2012 年 1-6 月                          2011 年 1-6 月
            坏账损失                                     -635,109.32                          -376,087.99
            存货跌价损失                                             -                                   -
            合 计                                        -635,109.32                          -376,087.99
    6.38    公允价值变动收益
            产生公允价值变动收益的来源                           2012 年 1-6 月             2011 年 1-6 月
            衍生金融工具产生的公允价值变动收益                    -1,076,400.00              -1,686,350.00
            期货交易
            合计                                                  -1,076,400.00              -1,686,350.00
    6.39    投资收益
            6.39.1 投资收益明细情况
            项     目                                             2012 年 1-6 月            2011 年 1-6 月
            权益法核算的长期股权投资收益                             154,925.75                165,434.15
            处置交易性金融资产取得的投资收益                                                  -101,460.48
            期货投资收益                                            3,421,659.75             -1,491,258.00
            合     计                                               3,576,585.50             -1,427,284.33
            6.39.2 按权益法核算的长期股权投资收益
            被投资单位                                            2012 年 1-6 月            2011 年 1-6 月
            西藏珠峰中免免税品有限公司                               154,925.75                165,434.15
           西藏珠峰工业股份有限公司 2012 年半年度报告               (除特别注明外,金额单位为人民币元)
    6           合并财务报表项目附注(续)
            6.39.3 本报告期不存在投资收益汇回存在重大限制的情形。
    6.40    营业外收入
            6.40.1
                                                                                      计入当期非经常性
            项   目                          2012 年 1-6 月         2011 年 1-6 月
                                                                                        损益的金额
            非流动资产处置利得合计                         -                      -
            其中:固定资产处置利得                         -                      -
            债务重组利得                                   -                      -
            政府补助                             39,785.39           2,981,793.84               39,785.39
            其   他                                 200.00                  900.00                   200.00
            合   计                              39,985.39           2,982,693.84               39,985.39
            6.40.2 政府补助明细
            项   目                              2012 年 1-6 月      2011 年 1-6 月        说   明
            环境保护补贴                                                300,000.00
            社保补助                                                     76,123.00
            锌、铟冶炼废渣综合循环回收项目          39,785.39         2,201,824.69
            锌、铟冶炼金银综合循环回收项目                              400,000.00
            节能技改专项基金                                              3,846.15
            合   计                                  39,785.39         2,981,793.84
    6.41    营业外支出
                                                                                      计入当期非经常性
            项   目                          2012 年 1-6 月         2011 年 1-6 月
                                                                                         损益的金额
            非流动资产处置损失合计               11,360.00           3,695,901.28               11,360.00
            其中:固定资产处置损失               11,360.00           3,695,901.28               11,360.00
            其   他
            合   计                              11,360.00           3,695,901.28               11,360.00
           西藏珠峰工业股份有限公司 2012 年半年度报告              (除特别注明外,金额单位为人民币元)
    6           合并财务报表项目附注(续)
    6.42    所得税费用
            项   目                                            2012 年 1-6 月              2011 年 1-6 月
            按税法及相关规定计算的当期所得税                       90,000.00                   1,368,481.91
            递延所得税费用                                        -125,463.04                   -764,248.41
            合   计                                                -35,463.04                   604,233.50
    6.43    基本每股收益和稀释每股收益的计算过程
            6.43.1    2012 年 1-6 月每股收益
                                                                                    每股收益
            报告期利润                                                                         稀释每股收
                                                                     基本每股收益
                                                                                                   益
            归属于公司普通股股东的净利润                                    -0.15                 -0.15
            扣除非经常性损益后归属于公司普通股股东的净利润                  -0.16                 -0.16
            上述数据采用以下计算公式计算而得:
            基本每股收益=P0÷S
                 S= S0+S1+Si×Mi÷M0– Sj×Mj÷M0-Sk
                 其中:P0 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净
            利润;S 为发行在外的普通股加权平均数;S0 为期初股份总数;S1 为报告期因公积金转增股本
            或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股份数;Sj 为报告期因
            回购等减少股份数;Sk 为报告期缩股数;M0 报告期月份数;Mi 为增加股份次月起至报告期期
            末的累计月数;Mj 为减少股份次月起至报告期期末的累计月数。
            公司若存在发行可转换债券、股份期权、认股权证等稀释性潜在普通股情况下,稀释每股收益参
            照如下公式计算:
                 稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等
            增加的普通股加权平均数)
                 其中,P1 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东
            的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司
            在计算稀释每股收益时,考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非
            经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小
            的顺序计入稀释每股收益,直至稀释每股收益达到最小值。
    6.44    其他综合收益:本公司报告期内无其他综合收益的事项。
           西藏珠峰工业股份有限公司 2012 年半年度报告         (除特别注明外,金额单位为人民币元)
    6           合并财务报表项目附注(续)
    6.45    现金流量表项目注释
            6.45.1 收到的金额较大的其他与经营活动有关的现金
            项     目                                                            2012 年 1-6 月
            租赁费                                                                 2,908,329.13
            往来款                                                                 4,500,000.00
            其他                                                                    864,601.25
            合计                                                                   8,272,930.38
            6.45.2 支付的金额较大的其他与经营活动有关的现金
            项     目                                                            2012 年 1-6 月
            运     费                                                              5,970,036.50
            支付保证金                                                             3,240,000.00
            租金                                                                   2,913,841.35
            聘请中介机构费                                                         1,531,972.48
            修理费                                                                  876,117.60
            业务招待费                                                              572,730.73
            差旅费                                                                  344,601.20
            其他费用                                                               4,675,686.10
            合     计                                                             20,124,985.96
           西藏珠峰工业股份有限公司 2012 年半年度报告         (除特别注明外,金额单位为人民币元)
    6           合并财务报表项目附注(续)
    6.46    现金流量表补充资料
            6.46.1 现金流量表补充资料
            项   目                                           2012 年 1-6 月         2011 年 1-6 月
            1.将净利润调节为经营活动现金流量:
            净利润                                            -22,081,672.26         -19,862,950.20
            加:资产减值准备                                      -44,720.87            -376,087.99
            固定资产折旧、投资性房地产折旧                      7,701,835.43           8,129,398.63
            无形资产摊销                                         678,848.60             692,210.69
            长期待摊费用摊销                                     531,843.63             500,582.24
            处置固定资产、无形资产和其他长期资产
                                                                  11,360.00               19,350.00
            的损失(收益以“-”号填列)
            固定资产报废损失(收益以“-”号填列)                                      3,676,551.28
            公允价值变动损失(收益以“-”号填列)               1,076,400.00           1,686,350.00
            财务费用(收益以“-”号填列)                       5,303,098.91           5,598,577.17
            投资损失(收益以“-”号填列)                      -2,899,200.75           1,427,284.33
            递延所得税资产减少(增加以“-”号填列)             -579,556.36             -953,433.36
            递延所得税负债增加(减少以“-”号填列)                                     189,184.95
            存货的减少(增加以“-”号填列)                     2,913,314.37          -6,419,440.63
            经营性应收项目的减少(增加以“-”号填列)        116,238,897.22          -17,134,071.53
            经营性应付项目的增加(减少以“-”号填列)        -137,946,655.76         -13,933,185.35
            其他(债务重组收益)                                     915.97                       -
            经营活动产生的现金流量净额                        -29,095,291.87         -36,759,679.77
            2.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                                    27,968,523.38           19,905,583.70
                 减:现金的年初余额                           17,805,594.56           39,911,703.74
            现金及现金等价物净增加额                          10,162,928.82          -20,006,120.04
           西藏珠峰工业股份有限公司 2012 年半年度报告                 (除特别注明外,金额单位为人民币元)
    6          合并财务报表项目附注(续)
    6.46    现金流量表补充资料(续)
            6.46.2 现金和现金等价物的构成
            项   目                                     2012 年 6 月 30 日               2011 年 12 月 31 日
            一、现金                                         27,968,523.38                    17,805,594.56
            其中:库存现金                                      26,897.10                         45,670.04
                   可随时用于支付的银行存款                  17,458,291.03                     7,807,753.28
                   可随时用于支付的其他货币资金              10,483,335.25                     9,952,171.27
            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                     27,968,523.38                    17,805,594.56
            注:现金和现金等价物不含母公司及集团内子公司使用受限制的现金和现金等价物 10,062,241.24
            元,详见附注 6.1.1 所述。
            西藏珠峰工业股份有限公司 2012 年半年度报告                                                                                                                                       (除特别注明外,金额单位为人民币元)
    7            关联方及关联交易
      7.1    本公司的母公司及实际控制人情况(金额单位为人民币万元)
                                                                                                                                                                               对本企业的                对本企业的               本企业最
    母公司或实际控制人名称                    关联关系                企业类型              注册地         法人代表                    业务性质               注册资本                                                                                 组织机构代码
                                                                                                                                                                             持股比例(%)             表决权比例(%)            终控制方
    黄瑛 女士                               实际控制人                   -                    -                  -                         -                      -                      28.13                   29.44                   -                    -
    上海海成(资源)集团有限公司        最终控股母公司           国内有限公司               上海市        黄建荣 先生           国内及国际贸易等               5,000.00                  26.83                   29.44            黄瑛 女士             75245144-5
    上海新海成企业有限公司              间接控股母公司           国内有限公司               上海市        黄建荣 先生           国内及国际贸易等               1,500.00                  26.09                   29.44            黄瑛 女士             13468586-9
    新疆塔城国际资源有限公司            直接控股母公司           国内有限公司               塔城市        黄建荣 先生         有色金属及矿产品销售            10,000.00                  29.44                   29.44            黄瑛 女士             23075487-9
      7.2    本公司的子公司情况(金额单位为人民币万元)
             子公司全称                              子公司类型              企业类型              注册地             法人代表                业务性质            注册资本             持股比例(%)                表决权比例(%)          组织机构代码
             青海珠峰锌业有限公司                    全资子公司          国内有限公司              西宁市            孟宪党 先生           有色金属冶炼           5,000.00                   100.00                  100.00               78143489-8
             珠峰国际贸易(上海)有限公司            全资子公司          国内有限公司              上海市            程庆刚 先生           国内国际贸易           1,000.00                   100.00                  100.00               68547808-1
             青海西部铟业有限责任公司                控股子公司          国内有限公司              西宁市            孟宪党 先生           有色金属冶炼           1,000.00                   56.10                    56.10               75742663-6
      7.3    本公司的合营和联营企业情况(金额单位为人民币万元)
                                                                                                                                                 本企业               本企业在被投资
             被投资单位名称                     企业类型             注册地             法人代表        业务性质           注册资本                                                                   本年净利润         关联关系        组织机构代码
                                                                                                                                              持股比例(%)        单位表决权比例(%)
             联营企业
             西藏新珠峰摩托车有限公司         国内有限公司           拉萨市              陈黎阳             制造业          3,000.00              33.33                      33.33                       -52.52          联营企业            74192853-5
             西藏珠峰中免免税品有限公司       国内有限公司           拉萨市              王家福         免税贸易             367.35               24.50                      24.50                       63.24           联营企业            71091499-0
          西藏珠峰工业股份有限公司 2012 年半年度报告                                                                                    (除特别注明外,金额单位为人民币元)
    7          关联方及关联交易(续)
    7.4    本公司的其他关联方情况
           其他关联方名称                                其他关联方与本公司关系                                     组织机构代码
           西藏自治区国有资产经营公司                    占本公司股份 1.89%股东                                        71090877-7
           上海投资组合中心有限公司                    受同一实际控制人控制的公司                                      75246091-5
           西部矿业股份有限公司                          本公司控股股东参股公司                                        71044928-3
           西藏珠峰摩托车工业公司                            本公司原控股股东                                          21966270-3
           成都珠峰房地产开发有限公司                     原控股股东控制的公司                                        72031062-1
           西藏珠峰汽车销售有限公司                       原控股股东控制的公司                                             不详
           中国环球新技术进出口有限公司                受同一实际控制人控制的公司                                      10000671-7
    7.5    关联交易情况(金额单位为人民币万元)
           7.5.1 采购商品/接受劳务情况表
                                                                                2012 年 1-6 月                         2011 年 1-6 月
                                                       关联交易定价
           关联方                       关联交易内容                                             占同类交易                             占同类交易
                                                       方式及决策程序     金 额                                金 额
                                                                                         金额的比例(%)                      金额的比例(%)
           西部矿业股份有限公司            采购锌矿       市场价         8,449.42                   62.95%    11,852.50                    49.30%
           西部矿业股份有限公司         采购电及蒸汽      市场价         2,254.13                  100.00%     2,424.22                   100.00%
           新疆塔城国际资源有限公司        采购锌矿       市场价         3,760.70                   28.02%     5,467.37                    22.69%
          西藏珠峰工业股份有限公司 2012 年半年度报告                                                                         (除特别注明外,金额单位为人民币元)
    7          关联方及关联交易(续)
    7.5    关联交易情况(金额单位为人民币万元)(续)
           7.5.2 公司出租情况:本公司将双流工业园的部分土地和房屋租赁给联营企业—西藏新珠峰摩托车有限公司,本报告期内未收得租金。
            承租方名称                         出租方名称      租赁资产种类        租赁起始日          租赁终止日         租赁费定价依据       本期确认的租赁收入
            中国环球新技术进出口有限公司         本公司           办公用房           2012.1.1             2012.12.31           市场价                     7.5
           7.5.3 公司承租情况表
           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        租赁费定价依据           本期确认的租赁费
           上海投资组合中心有限公司              本公司            办公用房          2010.7.1          2015.7.1            市场价                          194.26
           另子公司青海珠峰锌业有限公司,无偿使用西部矿业股份有限公司的房屋作为办公用房。
           7.5.4 关联担保情况
           担保方                          被担保方                           担保金额             担保起始日             担保到期日         担保是否已经履行完毕
           上海海成(资源)集团有限公司    珠峰国际贸易(上海)有限公司       20,000,00.00       2011 年 7 月 27 日     2012 年 7 月 26 日           否
           西藏珠峰工业股份有限公司 2012 年半年度报告                         (除特别注明外,金额单位为人民币元)
    7            关联方及关联交易(续)
    7.6      关联方应收应付款项
             7.6.1 上市公司应收关联方款项
                                                              2012 年 6 月 30 日                     2012 年 01 月 01 日
    项目名称             关联方
                                                           账面余额            坏账准备          账面余额             坏账准备
    其他应收款           西藏珠峰摩托车工业公司            75,132,704.57        23,754,995.19    75,132,704.57        23,754,995.19
    其他应收款           成都珠峰房地产开发有限公司         7,030,957.83         2,223,004.89     7,030,957.83          2,223,004.89
    其他应收款           西藏珠峰汽车销售有限公司           2,094,999.60          662,384.05      2,094,999.60           662,384.05
    其他应收款           西藏新珠峰摩托车有限公司          22,192,065.27        17,456,827.62    22,192,065.27        17,456,827.62
    其他应收款           上海投资组合中心有限公司             647,520.30           32,376.02        647,520.30            32,376.02
    预付账款             西部矿业股份有限公司                                               -       616,660.91                      -
    预付账款             新疆塔城国际资源有限公司          35,216,692.59                    -                                       -
             7.6.2 上市公司应付关联方款项
          项目名称                                  关联方                     2012 年 6 月 30 日       2012 年 01 月 01 日
          应付账款                            西部矿业股份有限公司                   91,985,640.57             47,234,690.48
          应付账款                          新疆塔城国际资源有限公司                                           20,045,202.13
          一年内到期的长期应付款              西部矿业股份有限公司                   66,016,239.92             66,016,239.92
          其他应付款                        上海投资组合中心有限公司                                               971,280.45
          其他应付款                    中国环球新技术进出口有限公司                    405,000.00                 405,000.00
          西藏珠峰工业股份有限公司 2012 年半年度报告               (除特别注明外,金额单位为人民币元)
    8          或有事项
           截至 2012 年 6 月 30 日,本公司未发生影响本财务报表阅读和理解的重大或有事项。
    9          承诺事项
    9.1    资产抵押情况详见本附注 6.9.4、6.10.4、6.10.5 及 6.12.2 所述。
    9.2    除上述事项外,截至 2012 年 6 月 30 日,本公司未发生其他影响本财务报表阅读和理解的重大承诺
           事项。
            西藏珠峰工业股份有限公司 2012 年半年度报告                             (除特别注明外,金额单位为人民币元)
    10           资产负债表日后事项
    10.1    资产负债表日后利润分配情况说明
             由于以前年度亏损未弥补完毕,且本期为亏损,本公司董事会拟定本期不实施对股东进行利润分配。
    10.2    除上述事项外,截至本财务报告签发日,本公司未发生其他影响本财务报表阅读和理解的重大资产
             负债表日后事项。
    11           其他重要事项
    11.1    因公司控股股东新疆塔城国际资源有限公司筹划与本公司有关的重大事项,为维护投资者利益,避
             免对公司股价造成重大影响,经申请,本公司股票于 2012 年 6 月 19 日起停牌。
             2012 年 6 月 27 日,本公司分别在《上海证券报》和上海证券交易所网站同时披露《重大事项继续停
             牌公告》,“公司正筹划非公开发行股份募集现金收购资产事项,该收购事项有可能会构成重大资产
             重组。”经申请,本公司股票于 2012 年 6 月 27 日起连续停牌。
             自停牌以来,重组相关各方和中介机构进行了大量的沟通和论证工作,有关本次重组的相关文件还
             在补充、完善中。
    11.2    以公允价值计量的资产和负债
                                                                   本期公允价值    计入权益的累计
                              项目                  期初余额                                        本期计提的减值   期末余额
                                                                     变动损益      公允价值变动
             金融资产
             1.以公允价值计量且其变动计入当期损益
                                                               -     -1,076,400-                -                -              -
             的金融资产(不含衍生金融资产)
             2.衍生金融资产                                                                     -                -              -
             3.可供出售金融资产                                -               -                -                -              -
             金融资产小计                                                                       -                -              -
             投资性房地产                                      -               -                -                -              -
             生产性生物资产                                    -               -                -                -              -
             其他                                              -               -                -                -              -
             上述合计                                                                           -                -              -
             金融负债                                          -                                -                -
    11.3    除上述事项外,截至 2012 年 6 月 30 日,本公司未发生其他影响本财务报表阅读和理解的其他重要
             事项。
               西藏珠峰工业股份有限公司 2012 年半年度报告                                         (除特别注明外,金额单位为人民币元)
    12              母公司财务报表主要项目注释
       12.1     应收账款
                12.1.1 应收账款按种类分析如下:
                                                2012 年 6 月 30 日                                                      2012 年 01 月 01 日
                                    账面余额                         坏账准备                            账面余额                             坏账准备
            种 类                               比例                                                                    比例
                                  金 额                            金 额       比例(%)                金 额                              金 额           比例(%)
                                                  (%)                                                                     (%)单项金额重大并单项计
                                       -            -                  -             -                     -               -                   -               -提坏账准备的应收账款按组合计提坏账准备的应收账款
    账龄组合                   6,260,559.13         97.95        6,232,079.13        99.55           6,232,079.13       100.00          6,232,079.13          100.00
    合并范围内子公司组合           131,232.30        2.05                   -            -                      -               -                  -               -
    组合小计                   6,391,791.43        100.00        6,232,079.13        97.50           6,232,079.13       100.00          6,232,079.13          100.00单项金额虽不重大但单
    项计提坏账准备的应收                   -            -                  -             -                     -               -                   -               -账款
    合 计                      6,391,791.43        100.00        6,232,079.13        97.50           6,232,079.13       100.00          6,232,079.13          100.00
                12.1.2 按组合计提坏账准备的应收账款
                组合中,按账龄分析法计提坏账准备的应收账款:
                                               2012 年 6 月 30 日                                                       2012 年 01 月 01 日
                                                        账面余额                                                                账面余额
    账     龄                                                                     坏账准备                                                               坏账准备
                                        金额       比例(%)                                                    金额            比例(%)
    1 年以内                          28,480.00                 0.45                         -                          -                    -                         -
    5 年以上                       6,232,079.13                99.55            6,232,079.13              6,232,079.13                  100.00         6,232,079.13
    合计                           6,260,559.13               100.00            6,232,079.13              6,232,079.13                  100.00         6,232,079.13
                组合中,采用其他方法计提坏账准备的应收账款:
                                                    2012 年 6 月 30 日                                              2012 年 01 月 01 日组合名称
                                                        账面余额              坏账准备                          账面余额                             坏账准备
    合并范围内子公司组合                              131,232.30                                 -                                  -                                  -
                12.1.3 本报告期末应收账款中无应收持公司 5%以上(含 5%)表决权股份的股东款项。
                西藏珠峰工业股份有限公司 2012 年半年度报告                                                       (除特别注明外,金额单位为人民币元)
    12                   母公司财务报表主要项目注释(续)
      12.1           应收账款(续)
                     12.1.4 应收账款余额前五名单位情况
                                                                 与本公司关                                                                                                占应收账款总
    单位名称                                                                                                 金    额                    账      龄
                                                                       系                                                                                                  额比例(%)
    陕西劲丰商贸有限公司                                              非关联方                     1,192,814.02                          5 年以上                                    18.66
    汕头金银岛有限公司                                                非关联方                        987,243.22                         5 年以上                                    15.45
    大沥君龙有限公司                                                  非关联方                        745,600.00                         5 年以上                                    11.66
    江门佑威有限公司                                                  非关联方                        501,187.22                         5 年以上                                     7.84
    南阳珠峰有限公司                                                  非关联方                        319,946.70                         5 年以上                                     5.01
    合         计                                                                                  3,746,791.16                                                                      58.62
                     12.1.5 应收关联方账款情况
    单位名称                                                                与本公司关系                                            金额              占应收账款总额比例(%)
    青海西部铟业有限责任公司                                                      子公司                               131,232.30                                         2.05
                12.1.6 应收账款期末数比期初数增加 159,712.30 元,增加原因系本期应收子公司款项 131,232.30 元及应收上
                海虞东贵金属有限公司货款 28480 元增加所致。
      12.2           其他应收款
                     12.2.1 其他应收款按种类分析如下:
                                                         2012 年 6 月 30 日                                                                2012 年 01 月 01 日
                                            账面余额                               坏账准备                               账面余额                                    坏账准备
           种   类
                                        金 额          比例(%)                金   额         比例(%)                金    额          比例(%)                   金   额         比例(%)单项金额重大并单项计
                               159,570,214.59            93.64         97,216,699.07            60.92         159,570,214.59              89.80           97,216,699.07            60.92提坏账准备的应收账款按组合计提坏账准备的应收账款
    账龄组合                           2,740,999.36           1.61           1,858,273.34           67.80           2,740,999.36               1.54             1,858,273.34           67.80
    确信即可收回组合                   8,089,269.63           4.75                                                 15,384,249.50               8.66
    组合小计                          10,830,268.99           6.36          1,858,273.34            17.16          18,125,248.86              10.20            1,858,273.34            10.25单项金额虽不重大但单项
                                              -              -                      -               -                       -                 -                        -               -计提坏账准备的应收账款
    合   计                        170,400,483.58           100.00          99,074,972.41           58.14         177,695,463.45            100.00            99,074,972.41            55.76
            西藏珠峰工业股份有限公司 2012 年半年度报告                                 (除特别注明外,金额单位为人民币元)
    12        母公司财务报表主要项目注释(续)
    12.2      其他应收款(续)
          12.2.2 单项金额重大并单项计提坏账准备的其他应收款
          其他应收款内容                                   账面余额                  坏账金额            计提比例(%)           理 由
          西藏珠峰摩托车工业公司                      75,132,704.57               23,754,995.19                  31.62
          成都珠峰房地产开发有限公司                   7,030,957.83                2,223,004.89                  31.62
          西藏珠峰汽车销售有限公司                     2,094,999.60                 662,384.05                   31.62
          广东增城峰光摩托车有限公司                  53,119,487.32               53,119,487.32                 100.00         按政策计提
          西藏新珠峰摩托车有限公司                    22,192,065.27               17,456,827.62                  78.66         按政策计提
          合 计                                      159,570,214.59               97,216,699.07                  60.92
             12.2.3 按组合计提坏账准备的其他应收款
             组合中,按账龄分析法计提坏账准备的其他应收款:
                                          2012 年 6 月 30 日                                             2012 年 01 月 01 日
                                   账面余额                                                        账面余额
    账   龄                                                               坏账准备                                                    坏账准备
                                  金额        比例(%)                                           金额        比例(%)
    1 年以内                    860,651.06             31.40              43,032.55           860,651.06             31.40            43,032.55
    1-2 年                        4,800.00              0.18                720.00              4,800.00              0.18              720.00
    2-3 年                       81,370.02              2.96              20,342.51            81,370.02              2.96            20,342.51
    5 年以上                   1,794,178.28            65.46        1,794,178.28            1,794,178.28             65.46         1,794,178.28
    合   计                    2,740,999.36           100.00        1,858,273.34            2,740,999.36           100.00%         1,858,273.34
             12.2.5 本报告期末其他应收款中无应收持公司 5%以上(含 5%)表决权股份的股东款项。
            西藏珠峰工业股份有限公司 2012 年半年度报告                     (除特别注明外,金额单位为人民币元)
    12           母公司财务报表主要项目注释(续)
    12.2    其他应收款(续)
             12.2.6 金额较大的其他应收款的性质和内容:
             单位名称                                                 金    额                     性质和内容
             西藏珠峰摩托车工业公司                          75,132,704.57                     原大股东欠款
             广东增城峰光摩托车有限公司                      53,119,487.32                           暂借款
             西藏新珠峰摩托车有限公司                        22,192,065.27                         资产转让款
             成都珠峰房地产开发有限公司                         7,030,957.83               原大股东关联方欠款
             国金期货有限责任公司                               7,403,119.75                  期货合约保证金
             西藏珠峰汽车销售有限公司                           2,094,999.60               原大股东关联方欠款
             合   计                                        166,973,334.34
             12.2.7 其他应收款余额前五名单位情况
                                                                                                              占其他应收
             单位名称                       与本公司关系                   金    额        账 龄
                                                                                                          款总额比(%)
             西藏珠峰摩托车工业公司           原大股东            75,132,704.57           5 年以上                    44.09
             广东增城峰光摩托车有限公司       非关联方            53,119,487.32           5 年以上                    31.17
             西藏新珠峰摩托车有限公司         联营企业            22,192,065.27           5 年以上                    13.02
             国金期货有限责任公司             非关联方               7,403,119.75         1 年以上                     4.34
             成都珠峰房地产开发有限公司    原大股东关联方            7,030,957.83         5 年以上                     4.13
             合 计                                               164,878,334.74                                       96.75
             12.2.8 应收关联方款项情况
             单位名称                            与本公司关系                          金额               所占比例
             上海投资组合中心有限公司     受同一实际控制人控制的公司                  647,520.30               0.38
                  西藏珠峰工业股份有限公司 2012 年半年度报告                                                                                           (除特别注明外,金额单位为人民币元)
    12                母公司财务报表主要项目注释(续)
       12.3       长期股权投资
                  12.3.1 长期股权投资情况表
                                                                     2012 年                       2012 年     在被投资单位   在被投资单位表决权   在被投资单位持股比例与表决   减值准     本年计提       本期现
    被投资单位名称                   核算方法          投资成本                      增减变动
                                                                  01 月 01 日                    6 月 30 日   持股比例(%)       比例(%)               权比例不一致的说明      备       减值准备       金红利
    青海珠峰锌业有限公司             成本法       153,878,841.43   153,878,841.43            -   153,878,841.43      100.00             100.00                    无                       -              -            -
    珠峰国际贸易(上海)有限公司     成本法        10,000,000.00    10,000,000.00            -    10,000,000.00      100.00             100.00                    无                       -              -            -
    青海西部铟业有限责任公司         成本法         5,755,837.36     5,755,837.36                  5,755,837.36       56.10             56.10                     无                       -              -            -
    西藏新珠峰摩托车有限公司         权益法        10,000,000.00                -            -                -       33.33             33.33                     无                       -              -            -
    西藏珠峰中免免税品有限公司       权益法          9,00,000.00     1,152,531.42   154,925.75     1,307,457.17       24.50             24.50                     无                       -              -
    合计                                          180,534,678.79   170,787,210.21   154,925.75   170,942,135.96         -                 -                        -                       -              -
            西藏珠峰工业股份有限公司 2012 年半年度报告            (除特别注明外,金额单位为人民币元)
    12            母公司财务报表主要项目注释(续)
    12.4     投资收益
              12.4.1 投资收益明细情况
              项     目                                    2012 年 1-6 月        2011 年 1-6 月
              权益法核算的长期股权投资收益                    154,925.75            165,434.15
              成本法核算的长期股权投资收益                                         3,060,000.00
              处置长期股权投资产生的投资收益
              持有交易性金融资产期间取得的投资收益
              持有至到期投资取得的投资收益期间取得
              的投资收益
              持有可供出售金融资产等期间取得的投资
              收益
              处置交易性金融资产取得的投资收益              2,647,695.00
              持有至到期投资取得的投资收益
              可供出售金融资产等取得的投资收益
              其他
              合计                                          2,802,620.75          3,225,434.15
              12.4.2 按权益法核算的长期股权投资收益
      被投资单位                                                2012 年 1-6 月           2011 年 1-6 月
      西藏珠峰中免免税品有限公司                                   154,925.75               165,434.15
      12.4.3 按成本法核算的长期股权投资收益
      被投资单位                                               2012 年 1-6 月            2011 年 1-6 月
      青海西部铟业有限责任公司                                                             3,060,000.00
      12.4.4 本报告期不存在投资收益汇回存在重大限制的情形。
        西藏珠峰工业股份有限公司 2012 年半年度报告             (除特别注明外,金额单位为人民币元)
    12       母公司财务报表主要项目注释(续)
    12.5    现金流量表补充资料
         12.5.1 现金流量表补充资料
         项   目                                                2012 年 1-6 月           2011 年 1-6 月
         1.将净利润调节为经营活动现金流量:
         净利润                                                 -15,767,842.92           -24,477,360.00
         加:资产减值准备                                                                    13,292.86
              固定资产折旧、投资性房地产折旧                     1,623,894.09             1,554,089.69
              无形资产摊销                                         287,851.62               287,851.62
              长期待摊费用摊销                                     531,843.63               500,582.24
              处置固定资产、无形资产和其他长期资产
                                                                    11,360.00                19,350.00
              的损失(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)              1,076,400.00                         -
              财务费用(收益以“-”号填列)                      3,609,089.56             3,517,420.88
              投资损失(收益以“-”号填列)                      -2,802,620.75            -3,225,434.15
              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)                   14,898,238.04            -17,966,104.14
              经营性应收项目的减少(增加以“-”号填列)         -56,300,381.47           -18,181,103.25
              经营性应付项目的增加(减少以“-”号填列)         46,341,203.05            59,463,768.50
              其他                                                     915.97                         -
         经营活动产生的现金流量净额                              -6,490,049.18            1,506,354.25
         2.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                                     11,853,193.58            5,137,433.45
                   减:现金的年初余额                             7,714,418.01            4,019,710.60
              现金及现金等价物净增加额                            4,138,775.57            1,117,722.85
         注:现金和现金等价物不含本公司使用受限制的现金和现金等价物 10,100,582.26 元。
    西藏珠峰工业股份有限公司 2012 年半年度报告         (除特别注明外,金额单位为人民币元)
    13     补充资料
    13.1    当期非经常性损益明细表
                                                                        单位:元 币种:人民币
                            项目                                          金额
    非流动资产处置损益                                                                   -11,360.00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,
    符合国家政策规定、按照一定标准定额或定量持续享受的政府                                39,785.39补助除外除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及
                                                                                    2,500,185.50处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    除上述各项之外的其他营业外收入和支出                                                     200.00
    所得税影响额                                                                        -628,224.14
    少数股东权益影响额(税后)                                                           -14,845.92
                            合计                                                    1,885,740.8313.2 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
                                                                -0.15                      -0.15利润扣除非经常性损益后归属于
                                                                -0.16公司普通股股东的净利润八、备查文件目录1、载有公司法定代表人签名和公司印章的 2012 年半年度报告文本;2、载有公司法定代表人、主管会计工作负责人、会计机构负责人签名和公司印章的财务报告文本;3、公司第五届董事会第九次会议和第五届监事会第六次会议决议;4、报告期内所有在中国证监会指定报刊上公开披露过的文件正本和报告原稿。
                                                                                  董事长:黄建荣
                                                                     西藏珠峰工业股份有限公司
                                                                                 2012 年 8 月 31 日