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华光股份(600475)公告正文

华光股份:2008年半年度报告

公告日期:2008-08-02

无锡华光锅炉股份有限公司
        2008年中期报告
    
    
    二○○八年八月
    
    目  录
    
    
     一、重要提示 3
    二、公司基本情况 4
    三、股本变动及股东情况 5
    四、董事、监事和高级管理人员 7
    五、管理层讨论与分析 7
    六、重要事项 9
    七、财务会计报告(未经审计) 14
    八、备查文件目录 63
    
    
    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) 董事聂海涛因工作原因未参加董事会,书面授权董事王福军代表其对会议议案进行表决。
    
    (三)公司半年度财务报告未经审计。
    
    (四)本公司不存在大股东占用资金情况。
    
    (五)公司负责人王福军、主管会计工作负责人贺旭亮及会计机构负责人(会计主管人员)周文院声明:保证本半年度报告中财务报告的真实、完整。 
    
    二、公司基本情况
    
    (一)公司基本情况简介
    1、公司法定中文名称:无锡华光锅炉股份有限公司
    公司法定中文名称缩写:华光锅炉
    2、公司A股上市交易所:上海证券交易所
    公司A股简称:华光股份
    公司A股代码:600475
    3、公司注册地址:无锡市开发区26#-G地块7、8幢
    公司办公地址:无锡市城南路3号
    邮政编码:214028
    公司国际互联网网址:www.wxboiler.com
    公司电子信箱:huaguanggufen@hotmail.com
    4、公司法定代表人:王福军
    5、公司董事会秘书:李思思
    公司证券事务代表:缪杰
    电话:0510-85215556
    传真:0510-85215605
    联系地址:无锡市城南路3号
    6、公司信息披露报纸名称:上海证券报
    登载公司年度报告的中国证监会指定国际互联网网址:www.sse.com.cn
    公司年度报告备置地点:公司综合管理部
    
    (二)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                上年度期末                 本报告期末比上年度期末增减 
                                                                                            (%)                     
  总资产                               4,542,560,637.89          4,670,705,357.99           -2.74                      
  所有者权益(或股东权益)             982,419,488.83            1,004,043,350.03           -2.15                      
  每股净资产(元)                       3.84                      3.92                       -2.15                      
                                       报告期(1-6月)          上年同期                   本报告期比上年同期增减(% 
                                                                                            )                         
  营业利润                             78,959,396.59             96,730,224.68              -18.37                     
  利润总额                             77,627,864.68             94,691,435.57              -18.02                     
  净利润                               58,616,988.80             82,445,972.16              -28.90                     
  扣除非经常性损益后的净利润           54,624,494.65             56,531,056.02              -3.37                      
  基本每股收益(元)                     0.23                      0.32                       -28.90                     
  扣除非经常性损益后的基本每股收益(元  0.21                      0.22                       -3.37                      
  )                                                                                                                    
  稀释每股收益(元)                     0.23                      0.32                       -28.90                     
  净资产收益率(%)                      5.97                      8.21                       减少2.24个百分点           
  经营活动产生的现金流量净额           -221,732,312.07           27,796,840.97              -897.69                    
  每股经营活动产生的现金流量净额       -0.87                     0.11                       -                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    2 、扣除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                                                                 年初至报告期期末金额                
  非流动资产处置损益                                                               -30,868.50                          
  除上述各项之外的其他营业外收支净额                                               2,412,010.46                        
  股票投资收益                                                                     1,611,352.20                        
  合计                                                                             3,992,494.15                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    三、股本变动及股东情况
    (一)股本变动情况
    报告期内,公司股份总数及股本结构未发生变化。
     
    (二)股东情况
    1、股东数量和持股情况
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期末股东总数        34,361                                                                                       
  前十名股东持股情况                                                                                                   
  股东名称                    股东性质        持股比   持股总数         报告期内  持有有限售条件   质押或冻结的股份数  
                                              例(%)                     增减      股份数量         量                  
  无锡国联环保能源集团有限公  国有法人        46.17    118,197,760                118,197,760      无                  
  司                                                                                                                   
  亚洲控股有限公司            未知            3.13     8,000,000                  8,000,000        冻结8,000,000       
  无锡高新技术风险投资股份有  未知            1.28     3,285,400                                   无                  
  限公司                                                                                                               
  无锡金和大厦有限公司        未知            0.58     1,464,320                                   无                  
  江阴中瑞非织布机械有限公司  未知            0.47     1,196,116                                   无                  
  缪雨迅                      境内自然人      0.40     1,023,283                                   无                  
  营口青花耐火材料股份有限公  未知            0.35     900,000                                     无                  
  司                                                                                                                   
  中国建设银行-华夏红利混合  未知            0.28     729,134                                     无                  
  型开放式证券投资基金                                                                                                 
  王俊刚                      境内自然人      0.28     704,131                                     无                  
  沈健                        境内自然人      0.22     564,323                                     无                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  前十名无限售条件股东持股情况                                                                                         
  股东名称                                                          持有无限售条件股份数量       股份种类              
  无锡高新技术风险投资股份有限公司                                  3,285,400                    人民币普通股          
  无锡金和大厦有限公司                                              1,464,320                    人民币普通股          
  江阴中瑞非织布机械有限公司                                        1,196,116                    人民币普通股          
  缪雨迅                                                            1,023,283                    人民币普通股          
  营口青花耐火材料股份有限公司                                      900,000                      人民币普通股          
  中国建设银行-华夏红利混合型开放式证券投资基金                    729,134                      人民币普通股          
  王俊刚                                                            704,131                      人民币普通股          
  沈健                                                              564,323                      人民币普通股          
  七喜控股股份有限公司                                              410,000                      人民币普通股          
  李震东                                                            388,000                      人民币普通股          
  上述股东关联关系或一致行   持有本公司5%以上股权的股东只有无锡国联环保能源集团有限公司,其持有的股份为国有法人股。前  
  动关系的说明               十名股东中,无锡国联环保能源集团有限公司系无锡高新技术风险投资股份有限公司的参股股东,参  
                             股比例为12.5%。除此以外,公司未知其他股东之间是否存在关联关系。                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     前十名有限售条件股东持股数量及限售条件
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序   有限售条件股东名称                          持有的有限售条  有限售条件股份可上市交易情况             限售条件   
  号                                               件股份数量      可上市交易时间         新增可上市交易股             
                                                                                          份数量                       
  1    无锡国联环保能源集团有限公司                118,197,760     2009年5月24日          118,197,760       注1        
  2    亚洲控股有限公司                            8,000,000       2007年5月24日          8,000,000         注2        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    注1、除遵守法定承诺外,无锡国联环保能源集团有限公司还作出以下限售承诺:自华光股份股权分置改革方案实施之日起,其所持有的华光股份股权36个月内不上市交易。上述禁售期之后的十二个月内通过证券交易所挂牌交易出售所持有的原华光股份非流通股股份每股价格不低于8.0元(在华光股份因派发红股、转增股本、配股、派息等情况使股份数量或股东权益发生变化时,则上述承诺价格将相应进行复权计算。国联环保代付的对价股份在收回后亦遵守上述承诺。
    注2、亚洲控股有限公司所持有股份在向国联环保偿还代为垫付的股票,并支付自股权分置改革实施日后首个交易日至偿还股票之日止,代垫股份所获得的一切收益(包括但不限于现金股利、送股、转增股票等),在遵守禁售期的相关规定的前提下,可由上市公司向上海证券交易所提出该等股份的上市流通申请。目前,亚洲控股有限公司还未归还代为垫付的股票,因此还无法上市流通。
    
    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
    (一)董事、监事和高级管理人员持股变动


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名             职务             年初持股数       本期增持股份数  本期减持股份数   期末持股数       变动原因        
                                                     量              量                                                
  谢士鸣           监事             1,638            0               628              1,010            二级市场减持    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (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、管理层讨论与分析
    (一)报告期内整体经营情况的讨论与分析
    报告期内,钢材等原材料的大幅上涨以及国家银根紧缩政策给公司生产经营带来了较大的困难。对此,公司董事会和经理层采取了积极有效的措施,一方面通过科学分析成本,及时调整的市场销售价格和策略;一方面在公司内部,通过优化设计、通过提高材料利用率、完善物资采购制度、加强管理等手段进一步实现降本增效,同时对原合同进行合理调价以及加强原材料价格走势预测,实现科学采购,尽量减轻受原材料上涨带来的不利影响。通过公司所有员工的努力,公司2008年上半年实现主营收入15.23亿元,较上年同期增长17.59%,利润总额7762.79万元,较上年同期下降18.02%.
    
    (二)报告期公司经营情况
    1、主营业务分行业、产品情况表
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业或分产   主营业务收入            主营业务成本         主营业务利  主营业务收   主营业务成本   主营业务利润率比 
  品                                                          润率(%)     入比上年同   比上年同期增   上年同期增减(%  
                                                                          期增减(%   减(%)       )               
                                                                          )                                           
  分产品                                                                                                               
  电站锅炉       1,052,615,925.79        853,581,615.83       18.91       7.90         8.41           减少0.39个百分点 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、主营业务分地区情况
    单位:万元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区                                         营业收入                        营业收入比上年增减(%)                
  国内                                         98,850.70                       5.18                                    
  国外                                         14,409.43                       114.17                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、利润构成与上年度相比发生重大变化的原因分析
    受资本市场影响,公司今年上半年股票投资收益较去年同期大幅下降,同时根据国家税务总局国税发〔2008〕17号《关于企业所得税预缴问题的通知》的要求,2008年1月1日之前已经被认定为高新技术企业的,在按照新税法有关规定重新认定之前,暂按25%的税率预缴企业所得税。受到这两个原因的影响,公司净利润较去年同期下降28.90%。
    
    4、公司在经营中出现的问题与困难
    从今年初以来,钢材等原材料的价格大幅上涨,这给公司的成本带来了很大压力。为此,公司改变市场订单价格策略,内部优化设计,降本增效,完善采购制度,科学分析原材料价格走势,尽量减少原材料上涨带来的影响。
    
    (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
    2008年5月10日,经公司第三届董事会第九次会议审议通过了关于出资2904万元认购云南南天电子信息产业股份有限公司非公开定向增发A股300万股,该股份锁定期自2008年5月26日起12个月,锁定期满后在深圳证券交易所上市流通。
    
    六、重要事项
    (一)公司治理的情况
    报告期内,公司根据证监会和交易所的有关要求,制定了《独立董事年报工作制度》,并对《董事会审计委员会议事规则》进行了修订。同时根据在2007年公司治理专项活动活动中,有关公司利用闲置资金申购新股的整改事项,公司已于2008年5月10日召开的2007年度股东大会审议通过了关于利用闲置资金申购新股的议案,并授权公司经理层具体实施,金额不超过4.5亿元。
    
    (二)报告期实施的利润分配方案执行情况
    2008年5月10日召开的公司2007年度股东大会审议通过了2007年度利润分配方案,方案为以2007年年底总股本25600万股为基数,每10股派发现金红利2.5元(含税),总共派发6400万元。2008年6月27日公司公告了本次利润分配实施公告,股权登记日为7月2日,除息日为7月3日,红利派发日为7月9日。
    
    (三) 半年度拟定的利润分配预案、公积金转增股本预案
    中期不进行利润分配或资本公积金转增预案。
    
    (四)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。 
    
    (五)资产交易事项
    本报告期公司无收购及出售资产、吸收合并事项。
    
    (六)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
    (1)、购买商品、接受劳务以及其他流出的重大关联交易
    
    单位:万元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称       关联交易内容  关联交易定   关联交   关联交易  占同类交易金额   关联交易结   市场价  关联交易对公司  
                                 价原则       易价格   金额      的比例(%)        算方式       格      利润的影响      
  无锡锅炉厂锅炉   销售锅炉、配  市场价       -       588.91    -               现金         -      较小            
  实业公司         件及废料                                                                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2008年4月18日,经第三届董事会第七次会议审议通过了公司与无锡锅炉厂锅炉实业公司2008年全年关联交易的议案,2008年公司预计向无锡锅炉厂锅炉实业公司销售锅炉、配件及废料的金额不超过1000万元。
    
    (七)托管情况
    本报告期公司无托管事项。 
    
    (八)承包情况
    本报告期公司无承包事项。 
    
    (九)租赁情况
    本报告期公司无租赁事项。
    
    (十)担保情况
    本报告期公司无担保事项。
    
    (十一)委托理财情况
    本报告期公司无委托理财事项。
    
    (十二)其他重大合同
    1、2007年3月15日,公司公告了关于我公司在中海福建燃气发电有限公司莆田燃气电厂配套余热锅炉岛采购项目中中标,中标内容为4台350MW9F级燃气-蒸汽联合循环余热锅炉,中标金额为人民币29,448万元,该合同最终交货期到09年3月。目前该合同正按计划进行。
    
    (十三)承诺事项履行情况
    报告期内或持续到报告期内,公司或持股5%以上股东没有承诺事项。 
    原非流通股东在股权分置改革过程中做出的特殊承诺及其履行情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东名称         特殊承诺                                                                                  承诺履行  
                                                                                                             情况      
  无锡国联环保能   自华光股份股权分置改革方案实施之日起,其所持有的华光股份股权36个月内不上市交易。上述禁售  未有违反  
  源集团有限公司   期之后的十二个月内通过证券交易所挂牌交易出售所持有的原华光股份非流通股股份每股价格不低于  承诺情况  
                   8.0元(在华光股份因派发红股、转增股本、配股、派息等情况使股份数量或股东权益发生变化时,   发生      
                   则上述承诺价格将相应进行复权计算,详见股权分置改革说明书的相关内容)。国联环保代付的对价            
                   股份在收回后亦遵守上述承诺。国联环保承诺:华光股份股权分置改革方案实施后,将在华光股份20            
                   06、2007、2008年度的利润分配议案中,提议每年现金股利分配均超过2005年全年度的现金股利总额            
                   (2005年中期的现金股利为5600万元,年度分红预案为800万元,两者合计6400万元,以25600万股总            
                   股本计算,折合每股0.25元),并对该议案投赞成票。若当年可供股东分配的利润不满足上述承诺,            
                   则国联环保将放弃其应分得的全部或部分现金红利转送给流通股股东,直至流通股股东获得的实际分            
                   红数量不低于上述承诺的标准。                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十四)聘任、解聘会计师事务所情况
    报告期内,公司未改聘会计师事务所。
    
    (十五)公司、董事会、董事受处罚及整改情况
    报告期内公司、公司董事会及董事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。
    
    (十六)其它重大事项及其影响和解决方案的分析说明 
    1、证券投资情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序   证券代码      简称         期末持有数量(   初始投资金额   期末账面值     期初账面值     会计核算科目           
  号                              股)                                                                                 
  1    600831        广电网络     7,200,000        58,410,000     62,784,000     58,410,000     可供出售金融资产       
  2    601601        中国太保     3,000            90,000         57,750         78,210         交易性金融资产         
  3    601866        中海集运     6,000            39,720         28,020         40,140         交易性金融资产         
  合计                            -               58,539,720     62,869,770     58,528,350     -                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、持有非上市金融企业股权情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  持有对象名称                 最初投资成本(元)     持有数量(股)        占该公司股权比例(%   期末账面价值(元)   
                                                                            )                                         
  江苏银行股份有限公司         5,000,000              8,294,249             0.1                   4,650,000            
  合计                         5,000,000              8,294,249             -                    4,650,000            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十七)信息披露索引


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  事项                                       刊载的报刊名称及版  刊载日期                刊载的互联网网站及检索路径    
                                             面                                                                        
  第三届董事会第七次会议决议公告暨股东大会   上海证券报D11       2008年4月18日           http://www.sse.com.cn         
  通知                                                                                                                 
  第三届监事会第四次会议决议公告             上海证券报D11       2008年4月18日           http://www.sse.com.cn         
  与江阴华泰机械制造有限公司日常关联交易公   上海证券报D11       2008年4月18日           http://www.sse.com.cn         
  告                                                                                                                   
  与无锡锅炉厂锅炉实业公司日常关联交易公告   上海证券报D11       2008年4月18日           http://www.sse.com.cn         
  2007年度报告                               上海证券报D11       2008年4月18日           http://www.sse.com.cn         
  2008年一季度报告                           上海证券报A14       2008年4月28日           http://www.sse.com.cn         
  2007年度股东大会决议公告                   上海证券报D28       2008年5月13日           http://www.sse.com.cn         
  第三届董事会第九次会议决议公告             上海证券报D28       2008年5月13日           http://www.sse.com.cn         
  董事会公告                                 上海证券报17        2008年5月24日           http://www.sse.com.cn         
  2007年度利润分配实施公告                   上海证券报D11       2008年6月27日           http://www.sse.com.cn         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
七、财务报告
    (一)、会计报表
    合并资产负债表
    2008年06月30日
    编制单位: 无锡华光锅炉股份有限公司                          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                                                     997,130,119.19               1,328,916,554.80           
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                               1,085,770.00                 853,795.00                 
  应收票据                                                     47,848,680.21                135,627,242.11             
  应收账款                                                     510,414,417.55               454,136,685.32             
  预付款项                                                     220,516,319.27               94,954,026.66              
  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                                                   39,282,443.72                34,118,699.39              
  买入返售金融资产                                                                                                     
  存货                                                         1,214,526,787.09             1,130,614,548.27           
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                                 3,030,804,537.03             3,179,221,551.55           
  非流动资产:                                                                                                         
  发放贷款及垫款                                                                                                       
  可供出售金融资产                                             62,784,000.00                157,185,000.00             
  持有至到期投资                                               29,040,000.00                                           
  长期应收款                                                                                                           
  长期股权投资                                                 21,024,000.00                8,274,000.00               
  投资性房地产                                                                                                         
  固定资产                                                     1,112,144,710.88             1,075,996,469.06           
  在建工程                                                     150,371,748.87               109,150,580.54             
  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                                                     98,328,337.22                102,232,381.01             
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                                 21,307,757.45                21,889,829.39              
  递延所得税资产                                               16,755,546.44                16,755,546.44              
  其他非流动资产                                                                                                       
  非流动资产合计                                               1,511,756,100.86             1,491,483,806.44           
  资产总计                                                     4,542,560,637.89             4,670,705,357.99           
  流动负债:                                                                                                           
  短期借款                                                     240,000,000.00               220,000,000.00             
  向中央银行借款                                                                                                       
  吸收存款及同业存放                                                                                                   
  拆入资金                                                                                                             
  交易性金融负债                                                                                                       
  应付票据                                                     250,352,618.98               152,797,814.90             
  应付账款                                                     428,757,185.41               513,741,898.63             
  预收款项                                                     1,718,014,170.05             1,872,085,829.00           
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                                                 30,391,544.87                22,047,866.83              
  应交税费                                                     13,558,599.91                44,262,195.13              
  应付利息                                                     4,429,062.57                                            
  应付股利                                                                                                             
  其他应付款                                                   238,971,637.74               203,797,267.31             
  应付分保账款                                                                                                         
  保险合同准备金                                                                                                       
  代理买卖证券款                                                                                                       
  代理承销证券款                                                                                                       
  一年内到期的非流动负债                                       50,000,000.00                50,000,000.00              
  其他流动负债                                                 17,557,357.45                9,603,428.27               
  流动负债合计                                                 2,992,032,176.98             3,088,336,300.07           
  非流动负债:                                                                                                         
  长期借款                                                     404,000,000.00               404,000,000.00             
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                               8,222,152.64                 22,480,780.14              
  其他非流动负债                                                                                                       
  非流动负债合计                                               412,222,152.64               426,480,780.14             
  负债合计                                                     3,404,254,329.62             3,514,817,080.21           
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                           256,000,000.00               256,000,000.00             
  资本公积                                                     153,058,911.59               233,299,761.59             
  减:库存股                                                                                                           
  盈余公积                                                     97,903,787.92                97,903,787.92              
  一般风险准备                                                                                                         
  未分配利润                                                   475,456,789.32               416,839,800.52             
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合计                                   982,419,488.83               1,004,043,350.03           
  少数股东权益                                                 155,886,819.44               151,844,927.75             
  所有者权益合计                                               1,138,306,308.27             1,155,888,277.78           
  负债和所有者总计                                             4,542,560,637.89             4,670,705,357.99           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 王福军 主管会计工作负责人:贺旭亮 会计机构负责人:周文院
    
    母公司资产负债表
    编制单位:无锡华光锅炉股份有限公司
    单位:元 币种:人民币
    报告截止日:2008年06月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                附注       期末余额                   年初余额                   
  流动资产:                                                                                                           
  货币资金                                                       940,245,209.57             1,243,808,750.73           
  交易性金融资产                                                                                                       
  应收票据                                                       38,860,618.98              128,238,499.26             
  应收账款                                                       419,788,416.17             355,135,762.26             
  预付款项                                                       187,324,247.44             88,432,858.03              
  应收利息                                                                                                             
  应收股利                                                                                                             
  其他应收款                                                     10,499,543.85              17,939,377.64              
  存货                                                           1,153,714,240.96           1,069,887,433.61           
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                                   2,750,432,276.97           2,903,442,681.53           
  非流动资产:                                                                                                         
  可供出售金融资产                                               62,784,000.00              157,185,000.00             
  持有至到期投资                                                 29,040,000.00                                         
  长期应收款                                                                                                           
  长期股权投资                                                   217,583,415.30             135,833,415.30             
  投资性房地产                                                                                                         
  固定资产                                                       212,751,890.16             225,437,249.58             
  在建工程                                                       7,803,633.52               2,127,634.65               
  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                                                       79,776,170.62              83,654,212.39              
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                                                                                         
  递延所得税资产                                                 7,759,505.34               7,759,505.34               
  其他非流动资产                                                                                                       
  非流动资产合计                                                 617,498,614.94             611,997,017.26             
  资产总计                                                       3,367,930,891.91           3,515,439,698.79           
  流动负债:                                                                                                           
  短期借款                                                       125,000,000.00             75,000,000.00              
  交易性金融负债                                                                                                       
  应付票据                                                       250,352,618.98             139,583,364.90             
  应付账款                                                       346,366,659.19             374,430,839.82             
  预收款项                                                       1,610,298,544.63           1,846,975,483.33           
  应付职工薪酬                                                   21,472,219.04              13,596,656.82              
  应交税费                                                       9,171,592.78               36,762,058.13              
  应付利息                                                                                                             
  应付股利                                                                                                             
  其他应付款                                                     27,355,721.21              29,108,275.55              
  一年内到期的非流动负债                                                                                               
  其他流动负债                                                   17,180,000.00              9,226,070.82               
  流动负债合计                                                   2,407,197,355.83           2,524,682,749.37           
  非流动负债:                                                                                                         
  长期借款                                                                                                             
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                                 656,100.00                 14,816,250.00              
  其他非流动负债                                                                                                       
  非流动负债合计                                                 656,100.00                 14,816,250.00              
  负债合计                                                       2,407,853,455.83           2,539,498,999.37           
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                             256,000,000.00             256,000,000.00             
  资本公积                                                       153,158,223.63             233,399,073.63             
  减:库存股                                                                                                           
  盈余公积                                                       97,903,787.92              97,903,787.92              
  未分配利润                                                     453,015,424.53             388,637,837.87             
  所有者权益(或股东权益)合计                                   960,077,436.08             975,940,699.42             
  负债和所有者(或股东权益)合计                                 3,367,930,891.91           3,515,439,698.79           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 王福军 主管会计工作负责人:贺旭亮 会计机构负责人:周文院
    
     合并利润表
    编制单位:无锡华光锅炉股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                      附注     本期金额                  上期金额                
  一、营业总收入                                                     1,523,441,184.62          1,295,505,772.15        
  其中:营业收入                                                     1,523,441,184.62          1,295,505,772.15        
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                                                     1,444,481,788.03          1,198,775,547.47        
  其中:营业成本                                                     1,263,350,888.02          1,067,436,515.12        
  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                                                     3,949,323.97              6,407,779.42            
  销售费用                                                           35,604,414.99             32,096,557.37           
  管理费用                                                           124,565,915.61            109,850,306.26          
  财务费用                                                           18,721,855.04             11,691,101.32           
  资产减值损失                                                                                                         
  加:公允价值变动收益(损失以“-”号填列)                         -437,860.00                                       
  投资收益(损失以“-”号填列)                                     2,148,469.60              28,706,712.02           
  其中:对联营企业和合营企业的投资收益                                                                                 
  汇兑收益(损失以“-”号填列)                                                                                        
  三、营业利润(亏损以“-”号填列)                                 78,959,396.59             96,730,224.68           
  加:营业外收入                                                     3,353,287.05              2,299,271.55            
  减:营业外支出                                                     4,684,818.96              4,338,060.66            
  其中:非流动资产处置净损失                                                                                           
  四、利润总额(亏损总额以“-”号填列)                             77,627,864.68             94,691,435.57           
  减:所得税费用                                                     21,698,282.75             16,493,897.05           
  五、净利润(净亏损以“-”号填列)                                 55,929,581.93             78,197,538.52           
  归属于母公司所有者的净利润                                         58,616,988.80             82,445,972.16           
  少数股东损益                                                       -2,687,406.87             -4,248,433.64           
  六、每股收益:                                                                                                       
  (一)基本每股收益(元/股)                                        0.23                      0.32                    
  (二)稀释每股收益(元/股)                                        0.23                      0.32                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 王福军 主管会计工作负责人:贺旭亮 会计机构负责人:周文院
    
     母公司利润表
    编制单位:无锡华光锅炉股份有限公司
    单位:元 币种:人民币


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  项目                                                      附注     本期金额                  上期金额                
  一、营业收入                                                       1,151,816,790.01          1,020,319,490.63        
  减:营业成本                                                       932,482,500.25            822,344,724.14          
  营业税金及附加                                                     2,765,962.20              5,749,868.22            
  销售费用                                                           17,549,036.39             28,147,218.44           
  管理费用                                                           118,256,262.31            95,773,419.17           
  财务费用                                                           -4,430,140.25             -7,627,409.66           
  资产减值损失                                                                                                         
  加:公允价值变动收益(损失以“-”号填列)                                                                           
  投资收益(损失以“-”号填列)                                     2,028,031.60              29,475,594.60           
  其中:对联营企业和合营企业的投资收益                                                                                 
  二、营业利润(亏损以“-”号填列)                                 87,221,200.71             105,407,264.92          
  加:营业外收入                                                     1,288,141.69              1,339,330.15            
  减:营业外支出                                                     3,553,890.98              3,533,762.44            
  其中:非流动资产处置净损失                                                                                           
  三、利润总额(亏损总额以“-”号填列)                             84,955,451.42             103,212,832.63          
  减:所得税费用                                                     20,577,864.76             15,276,916.34           
  四、净利润(净亏损以“-”号填列)                                 64,377,586.66             87,935,916.29           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 王福军 主管会计工作负责人:贺旭亮 会计机构负责人:周文院
    
     合并现金流量表
    编制单位:无锡华光锅炉股份有限公司
    单位:元 币种:人民币


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  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                                          1,450,810,772.63        964,475,364.48         
  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                                                                                378,398.94             
  收到其他与经营活动有关的现金                                          216,312,030.42          72,566,485.64          
  经营活动现金流入小计                                                  1,667,122,803.05        1,037,420,249.06       
  购买商品、接受劳务支付的现金                                          1,603,558,664.27        769,015,392.93         
  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                                        60,824,146.88           51,613,824.09          
  支付的各项税费                                                        141,025,934.58          106,802,469.46         
  支付其他与经营活动有关的现金                                          83,446,369.39           82,191,721.61          
  经营活动现金流出小计                                                  1,888,855,115.12        1,009,623,408.09       
  经营活动产生的现金流量净额                                            -221,732,312.07         27,796,840.97          
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                    321,477,911.95          577,725,658.05         
  取得投资收益收到的现金                                                2,079,515.63            1,842,155.41           
  处置固定资产、无形资产和其他长期资产收回的现金净额                    5,000.00                1,072,995.00           
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                                  323,562,427.58          580,640,808.46         
  购建固定资产、无形资产和其他长期资产支付的现金                        49,673,430.33           46,965,934.06          
  投资支付的现金                                                        362,530,000.00          575,651,440.00         
  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                                          7,442,985.46            11,160.50              
  投资活动现金流出小计                                                  419,646,415.79          622,628,534.56         
  投资活动产生的现金流量净额                                            -96,083,988.21          -41,987,726.10         
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                            3,566,447.89           
  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                                                    172,000,000.00          85,000,000.00          
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                          235,833.03              5,492,454.16           
  筹资活动现金流入小计                                                  172,235,833.03          94,058,902.05          
  偿还债务支付的现金                                                    152,000,000.00          85,000,000.00          
  分配股利、利润或偿付利息支付的现金                                    28,330,439.90           20,969,517.04          
  其中:子公司支付给少数股东的股利、利润                                                        743,070.80             
  支付其他与筹资活动有关的现金                                          5,875,528.46                                   
  筹资活动现金流出小计                                                  186,205,968.36          105,969,517.04         
  筹资活动产生的现金流量净额                                            -13,970,135.33          -11,910,614.99         
  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                                          -331,786,435.61         -26,101,500.12         
  加:期初现金及现金等价物余额                                          1,328,916,554.80        1,300,822,986.74       
  六、期末现金及现金等价物余额                                          997,130,119.19          1,274,721,486.62       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 王福军 主管会计工作负责人:贺旭亮 会计机构负责人:周文院
    
     母公司现金流量表
    编制单位:无锡华光锅炉股份有限公司
    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                                          1,050,190,986.75        606,223,499.69         
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                                          44,869,925.17           41,850,805.84          
  经营活动现金流入小计                                                  1,095,060,911.92        648,074,305.53         
  购买商品、接受劳务支付的现金                                          1,168,574,516.99        452,625,751.65         
  支付给职工以及为职工支付的现金                                        40,717,898.77           40,844,015.27          
  支付的各项税费                                                        80,014,446.89           90,905,926.59          
  支付其他与经营活动有关的现金                                          45,988,017.28           56,745,234.54          
  经营活动现金流出小计                                                  1,335,294,879.93        641,120,928.05         
  经营活动产生的现金流量净额                                            -240,233,968.01         6,953,377.48           
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                    321,477,911.95          577,725,658.05         
  取得投资收益收到的现金                                                2,028,031.60            1,447,165.20           
  处置固定资产、无形资产和其他长期资产收回的现金净额                    5,000.00                1,062,995.00           
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                                  323,510,943.55          580,235,818.25         
  购建固定资产、无形资产和其他长期资产支付的现金                        3,164,329.20            10,552,677.47          
  投资支付的现金                                                        430,530,000.00          575,651,440.00         
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                                                  433,694,329.20          586,204,117.47         
  投资活动产生的现金流量净额                                            -110,183,385.65         -5,968,299.22          
  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                                                    50,000,000.00                                  
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                                  50,000,000.00                                  
  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                                    3,146,187.50                                   
  支付其他与筹资活动有关的现金                                                                                         
  筹资活动现金流出小计                                                  3,146,187.50                                   
  筹资活动产生的现金流量净额                                            46,853,812.50                                  
  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                                          -303,563,541.16         985,078.26             
  加:期初现金及现金等价物余额                                          1,243,808,750.73        1,215,799,567.62       
  六、期末现金及现金等价物余额                                          940,245,209.57          1,216,784,645.88       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 王福军 主管会计工作负责人:贺旭亮 会计机构负责人:周文院
     合并所有者权益变动表
    2008年1-6月
    编制单位: 无锡华光锅炉股份有限公司 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          本期金额                                                                                               
                归属于母公司所有者权益                      少数股  所有者权益合计                                     
                实收资  资本公  减  盈余   一   未分配  其                                              东权益         
                本(或   积      :  公积   般   利润    他                                                             
                股本)           库         风                                                                          
                                存         险                                                                          
                                股         准                                                                          
                                           备                                                                          
  一、上年年末  256,00  233,29      97,90       416,83      151,84  1,155,888,277.78                                   
  余额          0,000.  9,761.      3,787       9,800.      4,927.                                                     
                00      59          .92         52          75                                                         
  加:会计政策                                                                                                         
  变更                                                                                                                 
  前期差错更正                                                                                                         
  二、本年年初  256,00  233,29      97,90       416,83      151,84  1,155,888,277.78                                   
  余额          0,000.  9,761.      3,787       9,800.      4,927.                                                     
                00      59          .92         52          75                                                         
  三、本年增减          -80,24                  58,616      4,041,  -17,581,969.51                                     
  变动金额(减          0,850.                  ,988.8      891.69                                                     
  少以“-”号          00                      0                                                                      
  填列)                                                                                                               
  (一)净利润                                  58,616      -2,687  55,929,581.93                                      
                                                ,988.8      ,406.8                                                     
                                                0           7                                                          
  (二)直接计          -80,24                              6,729,  -73,511,551.44                                     
  入所有者权益          0,850.                              298.56                                                     
  的利得和损失          00                                                                                             
  1.可供出售           -80,24                                      -80,240,850.00                                     
  金融资产公允          0,850.                                                                                         
  价值变动净额          00                                                                                             
  2.权益法下                                               6,729,  6,729,298.56                                       
  被投资单位其                                              298.56                                                     
  他所有者权益                                                                                                         
  变动的影响                                                                                                           
  3.与计入所                                                                                                          
  有者权益项目                                                                                                         
  相关的所得税                                                                                                         
  影响                                                                                                                 
  4.其他                                                                                                              
  上述(一)和          -80,24                  58,616      4,041,  -17,581,969.51                                     
  (二)小计            0,850.                  ,988.8      891.69                                                     
                        00                      0                                                                      
  (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                                                                                                              
  四、本期期末  256,00  153,05      97,90       475,45      155,88  1,138,306,308.27                                   
  余额          0,000.  8,911.      3,787       6,789.      6,819.                                                     
                00      59          .92         32          44                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          上年同期金额                                                                                           
                归属于母公司所有者权益                      少数股  所有者权益合计                                     
                实收资  资本公  减  盈余   一   未分配  其                                              东权益         
                本(或   积      :  公积   般   利润    他                                                             
                股本)           库         风                                                                          
                                存         险                                                                          
                                股         准                                                                          
                                           备                                                                          
  一、上年年末  256,00  157,52      74,30       332,17      142,15  962,168,074.03                                     
  余额          0,000.  9,847.      8,571       0,785.      8,868.                                                     
                00      97          .83         62          61                                                         
  加:会计政策                                                                                                         
  变更                                                                                                                 
  前期差错更正                                                                                                         
  二、本年年初  256,00  157,52      74,30       332,17      142,15  962,168,074.03                                     
  余额          0,000.  9,847.      8,571       0,785.      8,868.                                                     
                00      97          .83         62          61                                                         
  三、本年增减                                  10,765      -4,224  6,541,264.60                                       
  变动金额(减                                  ,972.1      ,707.5                                                     
  少以“-”号                                  6           6                                                          
  填列)                                                                                                               
  (一)净利润                                  82,445      -4,224  78,221,264.60                                      
                                                ,972.1      ,707.5                                                     
                                                6           6                                                          
  (二)直接计                                                                                                         
  入所有者权益                                                                                                         
  的利得和损失                                                                                                         
  1.可供出售                                                                                                          
  金融资产公允                                                                                                         
  价值变动净额                                                                                                         
  2.权益法下                                                                                                          
  被投资单位其                                                                                                         
  他所有者权益                                                                                                         
  变动的影响                                                                                                           
  3.与计入所                                                                                                          
  有者权益项目                                                                                                         
  相关的所得税                                                                                                         
  影响                                                                                                                 
  4.其他                                                                                                              
  上述(一)和                                  82,445      -4,224  78,221,264.60                                      
  (二)小计                                    ,972.1      ,707.5                                                     
                                                6           6                                                          
  (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                                  71,680              71,680,000.00                                      
  配                                            ,000.0                                                                 
                                                0                                                                      
  1.提取盈余                                                                                                          
  公积                                                                                                                 
  2.提取一般                                   71,680              71,680,000.00                                      
  风险准备                                      ,000.0                                                                 
                                                0                                                                      
  3.对所有者                                                       0                                                  
  (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                                                                                                              
  四、本期期末  256,00  157,52      74,30       342,93      137,93  968,709,338.63                                     
  余额          0,000.  9,847.      8,571       6,757.      4,161.                                                     
                00      97          .83         78          05                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:王福军主管会计工作负责人:贺旭亮会计机构负责人:周文院
    母公司所有者权益变动表
    2008年1-6月
    编制单位: 无锡华光锅炉股份有限公司 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                      本期金额                                                                   
                                            实收资本(或股  资本公积     减:库   盈余公积     未分配利润   所有者权益  
                                            本)                         存股                               合计        
  一、上年年末余额                          256,000,000.0  233,399,073          97,903,787.  388,637,837  975,940,699 
                                            0              .63                   92           .87          .42         
  加:会计政策变更                                                                                                
  前期差错更正                                                                                                   
  二、本年年初余额                          256,000,000.0  233,399,073           97,903,787.  388,637,837  975,940,699 
                                            0              .63                   92           .87          .42         
  三、本年增减变动金额(减少以“-”号填列                 -80,240,850                        64,377,586.  -15,863,263 
  )                                                       .00                                66           .34         
  (一)净利润                                                                               64,377,586.  64,377,586. 
                                                                                              66           66          
  (二)直接计入所有者权益的利得和损失                     -80,240,850                                     -80,240,850 
                                                           .00                                             .00         
  1.可供出售金融资产公允价值变动净额                      -80,240,850                                    -80,240,850 
                                                           .00                                             .00         
  2.权益法下被投资单位其他所有者权益变动                                                                            
  的影响                                                                                                               
  3.与计入所有者权益项目相关的所得税影响                                                                            
  4.其他                                                                                                            
  上述(一)和(二)小计                                   -80,240,850                        64,377,586.  -15,863,263 
                                                           .00                                66           .34         
  (三)所有者投入和减少资本                                                                                           
  1.所有者投入资本                                                                                                    
  2.股份支付计入所有者权益的金额                                                                                      
  3.其他                                                                                                              
  (四)利润分配                                                                                                       
  1.提取盈余公积                                                                                                      
  2.对所有者(或股东)的分配                                                                                          
  3.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                                                                                                          
  四、本期期末余额                          256,000,000.0  153,158,223           97,903,787.  453,015,424  960,077,436 
                                            0              .63                   92           .53          .08         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                      上年同期金额                                                               
                                            实收资本(或股  资本公积     减:库   盈余公积     未分配利润   所有者权益  
                                            本)                         存股                               合计        
  一、上年年末余额                          256,000,000.0  157,529,847           58,199,842.  110,982,330  582,712,020 
                                            0              .97                   62           .19          .78         
  加:会计政策变更                                                                                                     
  前期差错更正                                                                                                         
  二、本年年初余额                                                                                                     
  三、本年增减变动金额(减少以“-”号填列                                                                             
  )                                                                                                                   
  (一)净利润                                                                                93,335,140.  93,335,140. 
                                                                                              89           89          
  (二)直接计入所有者权益的利得和损失                                                                                 
  1.可供出售金融资产公允价值变动净额                                                                                  
  2.权益法下被投资单位其他所有者权益变动                                                                              
  的影响                                                                                                               
  3.与计入所有者权益项目相关的所得税影响                                                                              
  4.其他                                                                                                              
  上述(一)和(二)小计                                                                      93,335,140.  93,335,140. 
                                                                                              89           89          
  (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                                                                              8,000,000.0  8,000,000.0 
                                                                                              0            0           
  1.提取盈余公积                                                                                                      
  2.对所有者(或股东)的分配                                                                 8,000,000.0  8,000,000.0 
                                                                                              0            0           
  3.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                                                                                                              
  四、本期期末余额                          256,000,000.0  157,529,847           58,199,842.  196,317,471  668,047,161 
                                            0              .97                   62           .08          .67         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:王福军主管会计工作负责人:贺旭亮会计机构负责人:周文院   (二)、会计报表附注
      附注1:公司基本情况
    1、公司的历史沿革
    无锡华光锅炉股份有限公司(以下简称“本公司”或“公司”)经江苏省人民政府苏政复(2000)241号文批复同意,由无锡水星集团有限公司(现更名为无锡国联能源环保集团有限公司,以下简称“集团公司” )联合其他五家社会法人共同发起设立。集团公司以其下属的全资企业无锡锅炉厂(以下简称“锅炉厂” )的经营性净资产(按评估确认的价值11,242.75万元人民币)经江苏省财政厅苏财办[2000]161、173号文批准,折为国有法人股8940万股,其他五家社会法人出资人民币1,333.03万元折为社会法人股1060万股。本公司注册资本为1亿元人民币,于2000年12月26日在江苏省工商行政管理局注册成立,工商注册号为:3200001105023。
    根据中国证券监督管理委员会证监发行字[2003]68 号文核准,2003年7月,本公司向社会公开发行人民币普通股60,000,000股,每股面值1元,发行价格每股4.92元。 2003年7月21日,本公司股票在上海证券交易所挂牌上市,股票代码“600475”,股票简称“华光股份”。2005年7月,本公司利用资本公积向全体股东每10股转增6股,转增后股本总额为256,000,000股。
    根据2006年5月15日召开的股权分置股东大会决议,本公司非流通股股东向全体流通股东每10股支付2.8股对价以获取流通权。
    2、公司的注册地、组织形式、组织架构和总部地址
    本公司的注册地及总部地址:江苏省无锡市城南路3号
    本公司的组织形式:股份有限公司
    本公司设有财务部、审计部、供应部、生产部、销售部、技术部、综合管理部等相应的管理职能部门及生产车间。
    3、公司的业务性质和主要经营活动
    本公司属机械行业,经营范围为:电站锅炉、工业锅炉、锅炉辅机、水处理设备、压力容器的制造、销售,金属材料(贵金属除外)的销售、水处理成套设备工程服务,公路货运,经营经外贸部批准的自营进出口业务。 
    附注2:遵循企业会计准则的声明 
    本公司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、经营成果和现金流量等财务信息。
    附注3:财务报表编制基础
    本财务报表以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则第30 号—财务报表列报》的规定进行列报,所载会计信息系根据本公司的会计政策和会计估计而编制的,该等会计政策、会计估计均系根据企业会计准则及本公司的实际情况而制定。
    本财务报表的编制基础是:首先以2007年1 月1 日为执行新企业会计准则体系的首次执行日,确认2007 年1 月1 日的资产负债表期初数,并以此为基础分析《企业会计准则第38 号——首次执行企业会计准则》第五条至第十九条及财政部、中国证监会对财政部2006年2月15日颁布的企业会计准则及其应用指南(以下简称新会计准则)的相关规定,对可比期间利润表和可比期初资产负债表的影响,进行追溯调整并按《企业会计准则第30号-财务报表列报》的规定进行列报。
    附注4:公司的主要会计政策和会计估计
    1. 会计期间
    本公司的会计期间分为年度和中期,会计年度自公历1月1日起至12月31日,中期包括月度、季度和半年度。
    2. 记账本位币
    本公司以人民币为记账本位币。
    3.  报告期内计量属性发生变化的报表项目及采用的计量属性
    本公司按照规定的会计计量属性进行计量,报告期内计量属性未发生变化,本公司在对会计要素进行计量时,一般采用历史成本,对于采用重置成本、可变现净值、现值、公允价值计量的,以所确定的会计要素金额能够取得并可靠计量为基础。
    4. 编制现金流量表时现金等价物的确定标准
    现金等价物是指公司持有的期限短(一般是指从购买日起3个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    5. 外币业务核算方法
    发生外币业务时,采用交易发生日的即期汇率(即中国人民银行公布的当日人民币外汇牌价中间价)折合为人民币记账,发生的外币兑换业务或涉及外币兑换的交易事项按照交易实际采用的汇率(即银行买入或卖出)折算,在资产负债表日,区分外币货币性项目和外币非货币性项目按照如下原则进行处理:
    外币货币性项目,采用资产负债表日即期汇率折算,在正常经营期间的,计入当期损益;属于与购建固定资产有关的借款产生的汇兑损益,按照借款费用资本化的原则处理。货币性项目是指本公司持有的货币资金和将以固定或可确定的金额收取的资产或者偿付的负债,包括库存现金、银行存款、应收账款、其他应收款、长期应收款、短期借款、应付账款、其他应付款、长期借款、应付债券、长期应付款等。
    外币非货币性项目,采用交易发生日的即期汇率折算,不改变其记账本位币金额。非货币性项目是指货币性项目以外的项目。
    对于以公允价值计量的外币非货币性项目采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益。
    6. 金融工具的确认和计量及金融工具的转移
    1) 金融资产的确认
    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。
    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,才能终止确认该金融负债或其一部分。
    2) 金融资产和金融负债的分类、确认和计量
    公司取得金融资产或承担的金融负债分以下类别进行计量:
    (1) 以公允价值计量且其变动计入当期损益的金融资产或金融负债
    公司在持有公允价值计量且其变动计入当期损益的金融资产期间取得的利息或现金股利,确认为投资收益。资产负债表日,将以公允价值计量且其变动计入当期损益的金融资产或金融负债的公允价值变动计入当期损益;处置该金融资产或金融负债时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
    (2) 持有至到期投资
    持有至到期投资按照取得时的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含的已到付息期但尚未领取的债券利息,单独确认为应收项目。
    持有至到期投资在持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。实际利率在取得持有至到期投资时确定,在该持有至到期投资预期存续期间或适用的更短期间内保持不变。实际利率与票面利率差别较小的,也可按票面利率计算利息收入,计入投资收益。
    处置持有至到期投资时,将所取得的价款与该投资账面价值之间的差额计入投资收益。
    (3) 应收款项
    公司对外销售商品或提供劳务形成的应收债权,按从购货方应收的合同或协议价款作为初始确认金额。
    公司收回或处置应收款项时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
    (4) 可供出售金额资产
    可供出售金融资产按取得该金融资产的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含的已到付息期但尚未领取的债券利息或已宣告但尚未发放的现金股利,单独确认为应收项目。
    可供出售金额资产持有期间取得的利息或现金股利,计入投资收益。资产负债表日,可供出售金融资产以公允价值计量,且公允价值变动计入资本公积(其他资本公积)。
    处置可供出售金融资产时,将取得的价款与该金融资产账面价值之间的差额计入投资收益,同时将原直接计入股东权益的公允价值变动累计额对应处置部分的金额转出,计入投资收益。
    (5) 其他金融负债
    其他金融负债按其公允价值和相关交易费用之和作为初始确认金额。其他金融负债采用摊余成本进行后续计量。
    3) 主要金融资产或金融负债公允价值的确认方法
    (1) 存在活跃市场的金融资产或金融负债,活跃市场中的报价用于确认其公允价值。
    (2) 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。
    (3) 初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。
    4) 主要金融资产的减值测试方法和减值准备计提方法
    金融资产减值准备的确认标准:公司在资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。
    金融资产减值准备的计提方法:以摊余成本计量的金融资产减值准备,按该金融资产预计未来现金流量现值低于其账面价值的差额计提金融资产减值准备;可供出售金融资产减值准备,按可收回金额低于账面价值的差额计提减值准备,可供出售金融资产发生减值时,即使该金融资产没有终止确认,原直接计入所有者权益的因公允价值下降形成的累计损失,予以转出,计入当期损益。
    7.应收款项坏账准备的确认标准、计提方法
    1) 债务人破产或死亡,以其破产财产或者遗产清偿后仍无法收回的,或因债务人逾期未履行偿债义务超过三年而且具有明显特征表明无法收回的应收款项,确认为坏账。
    2) 坏账损失采用备抵法核算。对单项金额重大的应收款项(包括应收账款和其他应收款,本公司单项金额定为50万元)进行单独减值测试,按该应收款项预计未来现金流量现值低于其账面价值的差额计提坏账准备;单项金额重大的应收款项未发生减值的并入剔除单项金额重大应收款项后的应收款项,按期末余额的账龄分析计提。公司根据债务单位的实际财务状况、现金流量情况等确定按账龄分析计提的坏账准备并计入当期损益。
    3)应收款项各账龄段坏账准备计提的比例如下:
    账龄               计提比例
                   一年以内                 5%
                   一至二年                 8%
                   二至三年                15%
                   三至五年                50%
                   五年以上               100%
    8. 存货的分类、计价及核算方法;存货跌价准备的确认标准及计提方法
    1) 存货分类:存货是指在生产经营过程中为销售或耗用而储备的原材料、在产品、产成品等。
    2) 存货的盘存制度为永续盘存制。
    3) 存货的计价及摊销:
         A、原材料及辅助材料按计划成本计价,按加权平均法结转材料成本差异;
    B、在产品按实际成本计价,结转时按实际发生成本转入产成品;
    C、产成品按实际成本计价,按个别计价法结转营业成本;
    D、低值易耗品采用领用时一次摊销的方法;
    4) 存货跌价准备:期末存货按成本与可变现净值孰低计价,在对存货进行全面盘点的基础上,对遭受毁损、全部或部分陈旧过时、销售价格低于成本等情况的存货,预计其成本不可收回的部分,提取存货跌价准备。提取时按单个存货项目的成本高于其可变现净值部分计提并计入当期损益。可变现净值是指在日常活动中,以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。已计提跌价准备的存货价值得以恢复的,按恢复增加的数额(其增加数以原计提的金额为限)调整存货跌价准备及当期收益。
    9. 长期股权投资的核算方法
    长期股权投资包括本公司对子公司的股权投资、本公司对合营企业和联营企业的股权投资以及本公司对被投资单位不具有控制、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权益性投资。 
    1) 对子公司的股权投资
    子公司是指本公司能够对其实施控制,即有权决定其财务和经营政策,并能据以从其经营活动中获取利益的被投资单位。在确定能否对被投资单位实施控制时,被投资单位当期可转换公司债券、当期可执行认股权证等潜在表决权因素亦同时予以考虑。对子公司投资,在本公司个别财务报表中按照成本法确定的金额列示,在编制合并财务报表时按权益法调整后进行合并。 
    采用成本法核算的长期股权投资按照初始投资成本计价。被投资单位宣告分派的现金股利或利润,确认为当期投资收益。确认的投资收益,仅限于被投资单位接受投资后产生的累积净利润的分配额,所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。 
    本公司向子公司的少数股东购买其持有的少数股权,在编制合并财务报表时,因购买少数股权增加的长期股权投资成本,与按照新取得的股权比例计算确定应享有子公司在交易日可辨认净资产公允价值份额之间的差额,确认为商誉;与按照新取得的股权比例计算确定应享有子公司自购买日(或合并日)开始持续计算的可辨认净资产份额之间的差额,除确认为商誉的部分以外,依次调整资本公积及留存收益。 
    2) 对合营及联营企业的投资 
    合营企业是指本公司与其他方对其实施共同控制的被投资单位;联营企业是指本公司对其财务和经营决策具有重大影响的被投资单位。 
    对合营企业和联营企业投资按照实际成本进行初始计量,并采用权益法进行后续计量。初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额包含在初始投资成本中;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整其成本。 
    采用权益法核算时,本公司先对被投资单位的净损益进行调整,包括以取得投资时被投资单位各项可辨认净资产公允价值为基础的调整和为统一会计政策、会计期间进行的调整,然后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,在持股比例不变的情况下,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。
    3)其他长期股权投资 
    其他本公司对被投资单位不具有控制、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。
    10. 投资性房地产的核算方法
    1) 投资性房地产的分类
    投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的房屋建筑物。
    2) 投资性房地产按照成本进行初始计量
    (1) 外购投资性房地产的成本包括购买价款、相关税费和可直接归属于该资产的其他支出。
    (2) 自行建造的投资性房地产的成本由建造该项资产达到预定可适用状态前发生的必要支出构成。
    (3) 以其他方式取得投资性房地产的成本按照相关准则的规定确定。
    3) 资产负债表日本公司的投资性房地产采用成本模式进行计量,对投资性房地产按照相关固定资产和无形资产的折旧或摊销政策计提折旧或摊销。
     11.固定资产的核算方法
    1)固定资产确认:固定资产指本公司为生产商品、提供劳务、出租或经营管理而持有的使用寿命超过一年的房屋建筑物、机器设备、运输工具及其他与经营有关的工器具等。与该固定资产有关的经济利益很可能流入企业,以及该固定资产的成本能够可靠地计量时予以确认固定资产。
    2) 固定资产计价:固定资产按成本进行初始计量。
    购买固定资产的价款超过正常信用条件延期支付,实质上具有融资性质的,固定资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额,除应予资本化的以外,在信用期间内计入当期损益。
    3)固定资产后续计量:本公司对所有固定资产计提折旧,已提足折旧仍继续使用的固定资产除外。
    4)本公司根据固定资产的性质和使用情况,确定固定资产的使用寿命和预计净残值。
    固定资产采用直线法计提折旧,预计净残值率为原值的3%,折旧年限及年折旧率分别为:
              固定资产类别            折旧年限                年折旧率
            房屋建筑物               20~30年            3.23%~4.85%
            机器及电力设备           10~16年            6.06%~9.70%
            运输及其他设备             5年                   19.40%
        已计提减值准备的固定资产,扣除已计提的固定资产减值准备累计金额计算折旧额。
    5)本公司于每年年度终了,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。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。当固定资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。 
    12. 在建工程的核算方法
    在建工程指兴建中的厂房、设备及其他设施,由建造该项资产达到预定可使用状态前所发生的必要支出构成。自行建造的包括材料成本、直接人工、直接机械施工费以及间接费用,出包工程建筑工程支出、安装工程支出以及需要分摊计入的各项待摊支出。符合资本化条件的借款费用按照《企业会计准则第17号-借款费用》的有关规定进行处理。
    所建造的固定资产达到预定可使用状态时的在建工程,在达到预定状态时结转固定资产,未办理竣工决算的,按照估计价值确定其成本并计提折旧,待办理竣工决算手续后再按实际成本调整原来的暂估价值,但不调整原已计提的折旧。
    13. 无形资产的计价和摊销方法
    1) 无形资产的计价:
    无形资产按照成本进行初始计量:
    (1) 外购的无形资产成本,包括购买价款、相关税费以及直接归属于使该资产达到预定用途所发生的其他支出。
    (2) 自行开发的无形资产,其成本包括满足资产确认条件并同时满足下列条件后达到预定用途前所发生的支出总额,但不包括前期已经费用化的支出。
    ① 完成该无形资产以使其能够使用或出售在技术上具有可行性;
    ② 具有完成该无形资产并使用或出售的意图;
    ③ 无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,证明其有用性;
    ④ 有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    ⑤归属于该无形资产开发阶段的支出能够可靠地计量。
    (3) 投资者投入无形资产的成本,按照投资合同或协议约定的价值确定。
    (4) 非货币性资产交换、债务重组、政府补助和企业合并取得的无形资产的成本,分别按照《企业会计准则第7号-非货币性资产交换》、《企业会计准则第12号-债务重组》、《企业会计准则第16号-政府补助》和《企业会计准则第20号-企业合并》确定。
    2) 无形资产摊销
    (1) 使用寿命有限的无形资产自可供使用时起在使用寿命内采用直线法平均摊销,计入当期损益,公司至少于每年年度终了,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核,发现使用寿命及摊销方法与以前估计不同的,改变摊销年限和摊销方法。
    (2) 使用寿命不确定的无形资产不摊销,但在每个会计期间对使用寿命不确定的无形资产的使用寿命进行复核,如果有证据表明无形资产的使用寿命是有限的,估计其使用寿命并按上述(1)方法进行摊销。
    14. 商誉的确认
    非同一控制下的企业合并,合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额确认为商誉,并按规定进行减值测试。
    15. 长期资产减值准备的计提依据、确定方法
    1) 会计期末,本公司对各项长期资产进行核查,当资产存在下列迹象,表明资产可能发生了减值时,估计其可收回的金额,并按资产的可收回金额低于账面价值的差额计提资产减值损失,这些迹象包括:
    (1) 资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌;
    (2) 本公司经营所处的经济、技术或法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对公司产生不利影响;
    (3) 市场利率或者其他市场投资报酬率在当期已经提高,从而影响本公司计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低;
    (4) 有证据表明资产已经陈旧过时或者其实体已经损坏;
    (5) 资产已经或者将被闲置、终止使用或者计划提前处置;
    (6) 公司内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等;
    (7) 其他表明资产可能已经发生减值的迹象。
    2) 计提长期投资减值准备、固定资产减值准备、在建工程减值准备和无形资产减值准备的依据:本公司在期末按单个资产的可收回金额低于账面价值的差额,计提资产减值准备,可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定,如果单个资产可收回金额不可取得,则按照该资产所属的资产组为基础确定其可收回金额。
    3) 对于企业合并所形成的商誉,在每年年度终了将其分配至相关联的资产组,然后对资产组进行减值测试,计算可收回金额,并与其账面价值进行比较。如资产组的可收回金额少于其账面金额,该差额首先冲减分配到该资产组的商誉的账面价值;如果商誉账面价值不足抵减该差额,未抵减的余额由该资产组中的其他资产按其账面价值分配。
    4) 对于减值测试中资产组的认定:本公司内预计能享用合并所带来协同效益的相关的最小资产组合。
    5) 上述资产减值损失一经确认,在以后期间不予转回。 
    16. 长期待摊费用摊销方法
    本公司发生的长期待摊费用按实际成本计价,并按预计受益期限平均摊销,对不能使以后会计期间受益的长期待摊费用项目,在确定时将该项目的摊余价值全部计入当期损益。
    17. 借款费用的核算方法
     1) 本公司发生的借款费用包括借款的利息、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。
    2) 本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
    3) 当资产支出已经发生、借款费用已经发生且为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始时,开始借款费用资本化。符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过 3个月的,暂停借款费用的资本化。当所购建的资产达到预定可使用状态时,停止借款费用的资本化,以后发生的借款费用于发生当期确认为损益。
    4) 每一会计期间资本化金额按至当期末购建资产累计支出加权平均数和资本化率计算确定。为购建或者生产符合资本化条件的资产而借入的专门借款所发生的应予资本化的利息费用,其资本化金额为专门借款实际发生的利息费用减去尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额;为购建或者生产符合资本化条件的资产而占用了一般借款的,其资本化金额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即一般借款的加权平均利率计算一般借款应予资本化的利息金额。
    18、职工薪酬核算方法
    职工薪酬包括:职工工资、奖金、津贴和补贴;职工福利费;养老保险、失业保险、工伤保险等社会保险费;住房公积金;工会经费和职工教育经费;非货币性福利;因解除与职工的劳动关系给予的补偿;其他与获得职工提供的服务相关的支出。
    在职工为公司提供服务的会计期间,将应付的职工薪酬确认为负债。除因解除与职工的劳动关系给予的补偿外,根据职工提供服务的受益对象,分别记入固定资产成本、无形资产成本、产品成本或劳务成本。除上述之外的职工薪酬直接计入当期损益。
    在职工劳动合同到期前,公司解除与职工的劳动关系或鼓励职工自愿接受裁减而给予的补偿,确认为预计负债,同时计入当期损益。
    19. 预计负债的核算方法
     发生与或有事项相关的义务并同时符合以下条件时,在资产负债表中确认为预计负债:
    (1) 该义务是本公司承担的现时义务;
    (2) 该义务的履行很可能导致经济利益流出企业;
    (3) 该义务的金额能够可靠地计量。
    在资产负债表日,对预计负债的账面价值进行复核,有确凿证据表明该账面价值不能真实反映当前最佳估计数的,按照当前最佳估计数对该账面价值进行调整。
    20. 递延所得税资产及负债的计量方法
    递延所得税资产和负债根据资产和负债的计税基础与其账面价值的差额(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和税款抵减,视同暂时性差异确认相应的递延所得税资产。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。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。 
    对与子公司、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。
    21. 政府补助
    政府补助分为与资产相关的政府补助和与收益相关的政府补助,同时满足下列条件的,予以确认:
    (1)企业能够满足政府补助所附条件;
    (2)企业能够收到政府补助。
    与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。与收益相关的政府补助,分别下列情况处理:
    (1)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。
    (2)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。
    22.收入的确认方法
    1) 销售商品收入的确认:商品销售以公司已将商品所有权上的主要风险和报酬转移给买方,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能够流入本公司,销售该商品有关的收入、成本能够可靠地计量时,确认营业收入的实现。
    2) 提供劳务收入的确认:劳务总收入和总成本能够可靠地计量,与交易相关的经济利益能够流入本公司,劳务的完成程度能够可靠地确定时,确认劳务收入的实现。
    3) 让渡资产使用权收入的确认:与交易相关的经济利益能够流入企业,收入的金额能够可靠地计量时,确认让渡资产使用权收入的实现。
    23.金融资产转移的确认与计量
        1)金融资产转移的确认:本公司在下列情况下将金融资产所有权上几乎所有的风险和报酬转移给转入方时,确认金融资产的转移,终止确认该金融资产。
    (1)公司以不附追索权方式出售金融资产;
    (2)将金融资产出售,同时与买入方签订协议,在约定期限结束时按当日该金融资产的公允价值回购;
    (3)将金融资产出售,同时与买入方签订看跌期权合约,但从合约条款判断,该看跌期权是一项重大价外期权;
    2)金融资产转移的计量:
    (1)金融资产整体转移的计量:按照所转移金融资产的账面价值与收到的对价及直接计入所有者权益的公允价值变动累计额的差额确认计入当期损益;
    (2)金融资产部分转移的计量:金融资产部分转移,应将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并按终止确认部分的账面价值与终止部分收到的对价和直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额,按照金融资产终止确认部分和未终止确认部分的相对公允价值,对该累计额进行分摊后确定。
    24.所得税费用的会计处理方法
    所得税费用的会计处理采用资产负债表债务法。将当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:
    1)企业合并;
    2)直接在所有者权益中确认的交易事项。
    附注5:税项
    本公司适用的主要税种和税率如下:
    (1).增值税
    除热力销项税税率为13%外,其余产品销项税税率为17%;
    (2).营业税
    按应税收入的3%、5%;
      (3).城建税
    按应缴流转税额的7%计缴。
    (4)所得税
    因本公司高新技术企业认定还未完成,现暂执行25%的所得税税率。
    无锡惠联热电有限公司注册地属沿海经济开放区,享受外商投资企业24%的所得税优惠税率,另有3%的地方所得税,合计所得税税率为27%;自获利年度起,该公司享受二免三减半的所得税优惠,优惠期间,地方所得税全免。2007年为减半征收期的第一年,实际所得税税率为12%。
    其余子公司均执行25%税率。
    (4)地方规费
         教育费附加:按应缴流转税额的4%计缴;粮物调基金:按当年营业收入的0.2%计缴;防洪保安基金:按当年营业收入的0.1%计缴。
    
    附注6:企业合并及合并财务报表
    1、控股子公司及合营企业
    1)、截止2008年06月30日本公司下设七个控股子公司:      ( 单位:万元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  控股子公司名称                 注册地点      业务性质     注册资本   持资额     持股比例   经营范围                  
  无锡华光锅炉水处理有限公司     江苏无锡      设计销售     1000       690        69%        水处理工程设计销售        
  无锡华光锅炉运业有限公司       江苏无锡      货运及代办   170        86         50.59%     普通货运、货运代办        
  无锡华光工业锅炉有限公司       江苏无锡      工业生产     2287       1258       55.00%     工业锅炉生产销售          
  无锡惠联热电有限公司*          江苏无锡      工业生产     15000      7500       50.00%     火力发电、供汽            
  无锡惠联垃圾热电有限公司*      江苏无锡      工业生产     15000      11250      75.00%     利用垃圾火力发电、供热    
  无锡中远电力设备有限公司       江苏无锡      工业生产     310        160        51.61%     变压器辅助设备等生产      
  无锡华光动力管道有限公司       江苏无锡      工业生产     500        350        70.00%     锅炉管道、配件生产销售    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*:本公司为该两公司单一第一大股东,该两公司高管均由本公司委派人员担任,本公司能够控制其财务和经营政策,因此将其纳入合并报表范围。
    2)、合并报表范围的变更情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  控股子公司名称                      上年是否合并           本年是否合并           变更原因                           
  无锡华光锅炉水处理有限公司          是                     是                                                        
  无锡华光锅炉运业有限公司            是                     是                                                        
  无锡华光工业锅炉有限公司            是                     是                                                        
  无锡惠联热电有限公司                是                     是                                                        
  无锡惠联垃圾热电有限公司            是                     是                                                        
  无锡中远电力设备有限公司            是                     是                                                        
  无锡华光动力管道有限公司            是                     是                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
   3)、本公司无合营企业。
    2. 企业合并的计量方法
    1) 同一控制下的企业合并:合并方支付的合并对价和合并方取得的净资产均按账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值及所发行股份面值总额的差额,调整资本公积;资本公积不足冲减的,调整留存收益。为进行企业合并发生的直接相关费用于发生时计入当期损益,但为企业合并发行权益性证券或债券等发生的手续费、佣金等计入股东权益或负债的初始计量金额。 
    2) 非同一控制下的企业合并: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。为进行企业合并发生的直接相关费用计入企业合并成本,但为企业合并发行权益性证券或债券等发生的手续费、佣金等计入股东权益或负债的初始计量金额。 
    3. 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。 
    从取得子公司的实际控制权之日起,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。本公司与子公司、子公司与子公司之间所有重大往来余额、投资、交易及未实现利润在编制合并财务报表时予以抵销。子公司所有者权益中不属于本公司所拥有的份额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调整后合并。 
    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,视同参与合并各方在最终控制方开始实施控制时即以目前的状态存在。
    
    附注7:合并财务报表主要项目注释
    (以下项目无特殊说明,金额均以人民币元为单位)
    7-01货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)项目                                    2007-12-31                                   2008-06-30                 
  现金                                         465,338.44                                   495,032.78                 
  银行存款                                     1,032,898,763.34                             828,818,675.27             
  其他货币资金                                 295,552,453.02                               167,816,411.14             
  合计                                         1,328,916,554.80                             997,130,119.19             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    7-02交易性金融资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                         持股成本                                     2008-06-30市值             
  A股可流通股票                                129,720.00                9.77               85,770.00                  
  信托产品汇富8号                              1,000,000.00                                 1,000,000.00               
                                               1,129,720.00                                 1,085,770.00               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7-03应收票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)项目                                    2007-12-31                                   2008-06-30                 
  银行承兑汇票                                 135,627,242.11                               47,848,680.21              
  合计                                         135,627,242.11                               47,848,680.21              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末应收票据无抵押、冻结等对变现存在重大限制的票据。
    (3)应收票据期末余额较期初减少8,777.86 万元,主要是票据到期。
    7-04应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                2007-12-31                                                                                             
  (1)账龄       金额                      比例(%)           坏账准备               坏账比例         应收账款净额       
  一年以内      344,121,677.46            66.55             17,257,491.87          5%               326,864,185.59     
  一至二年      106,497,510.75            20.59             8,462,156.06           8%               98,035,354.69      
  二至三年      23,717,881.40             4.59              3,557,682.21           15%              20,160,199.19      
  三至五年      18,153,891.72             3.51              9,076,945.87           50%              9,076,945.85       
  五年以上      24,609,712.59             4.76              24,609,712.59          100%             -                  
  合计          517,100,673.92            100.00            62,963,988.60                           454,136,685.32     
                2008-06-30                                                                                             
  账龄          金额                      比例(%)           坏账准备               坏账比例         应收账款净额       
  一年以内      389,967,844.97            68.01             17,257,491.87          4.43%            372,155,392.62     
  一至二年      118,945,012.27            20.74             8,462,156.06           7.11%            110,815,515.69     
  二至三年      21,701,944.60             3.78              3,557,682.21           16.39%           18,273,719.89      
  三至五年      18,153,891.72             3.17              9,076,945.87           50%              9,169,789.35       
  五年以上      24,609,712.59             4.30              24,609,712.59          100%             -                  
  合计          573,378,406.15            100.00            62,963,988.60                           510,414,417.55     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)应收账款期末余额较期初增加12.39%,主要是本年交付的产品按合同约定分期收款所致。
    (3)期末应收账款中无持有公司5%(含5%)以上股份的股东单位欠款。
    (4)期末应收账款前五名欠款单位所欠款项总额为11,963.33万元,占公司期末应收账款的比例为23.13%。
    
    7-05预付款项
    (1)期末预付款项中无持有公司5%(含5%)以上股份的股东单位预付款项。
    (2)预付款项期末余额较期初增加132.23 %,主要是由于钢材价格持续上涨,为锁定价格而支付的预付款。
    (3)期末预付款项前五名欠款单位所欠款项总额为9487.09万元,占公司期末预付款项的比例为 16.55 %。
    7-06其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                  2007-12-31                                                                                           
  (1)账龄         金额                比例(%)             坏账比例            坏账准备                 其他应收款净额  
  一年以内        33,245,412          63.05               7.39%               2,457,837.81             30,787,574.45   
                  .26                                                                                                  
  一至二年        2,957,875.          5.61                21.17%              626,090.61               2,331,785.18    
                  79                                                                                                   
  二至三年        828,192.62          1.57                65.99%              546,508.89               281,683.73      
  三至五年        11,425,312          21.67               93.72%              10,707,656.04            717,656.03      
                  .07                                                                                                  
  五年以上        4,273,369.          8.10                100%                4,273,369.86             -               
                  86                                                                                                   
  合计            52,730,162          100.00                                  18,611,463.21            34,118,699.39   
                  .60                                                                                                  
              2008-06-30                                                                                               
  账龄        金额                比例(%)                     坏账比例            坏账准备                 其他应收款  
                                                                                                           净额        
  一年以内    37,839,652.76       82.63                       6.50%               2,457,837.81             35,381,814. 
                                                                                                           95          
  一至二年    3,500,879.62        6.05                        17.88%              626,090.61               2,874,789.0 
                                                                                                           1           
  二至三年    844,692.62          1.46                        64.70               546,508.89               298,183.73  
  三至五年    11,435,312.07       2.48                        93.64%              10,707,656.04            727,656.03  
  五年以上    4,273,369.86        7.38                        100%                4,273,369.86             -           
  合计        57,893,906.93       100.00                                          18,611,463.21            39,282,443. 
                                                                                                           72          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末余额较期初增加516.37 %的主要原因是投标保证金增加。
    (3)期末其他应收款中无持有公司5%(含5%)以上股份的股东单位欠款。
    (4)前五名欠款单位所欠款项总额为 497.71万元,占公司期末其他应收款的比例为 8.60 %。
    7-07存货


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                         2007-12-31                                                                                    
  (1)项目                金额                       比例(%)           跌价准备                   存货净额              
  原材料                 248,439,015.83            21.96                                     248,439,015.83        
  在产品                 845,596,747.05             74.76                                        845,596,747.05        
  产成品                 37,098,785.39             3.28             520,000.00                36,578,785.39         
  合计                   1,131,134,548.27          100.00           520,000.00               1,130,614,548.27      
                         2008-06-30                                                                                    
  项目                   金额                       比例(%)           跌价准备                   存货净额              
  原材料                 518,933,624.35                                                          518,933,624.35        
  在产品                 693,630,307.79                                                          693,630,307.79        
  产成品                 1,962,854.95                                                            1,962,854.95          
  合计                   1,214,526,787.09                                                       1,214,526,787.09      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)存货跌价准备计提依据为:按期末账面实存的存货,采用单项比较法对期末存货的成本与可变现净值进行比较,按可变现净值低于成本的差额计提。可变现净值确定的依据为: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。
     7-08可供出售金融资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                     持股数量                 持股成本                  2008-06-30市值           
  广电网络限售流通股                       7,200,000.00             58,410,000.00             62,784,000.00            
                                           4,500,000                58,410,000.00             62,784,000.00            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
广电网络限售流通股于2008年1月17日可以流通。
    7-09持有至到期投资
    持有至到期投资为公司2008年5月10日召开的董事会第九次会议审议通过了关于参与认购云南南天电子信息产业股份有限公司非公开定向增发A股的议案,公司最终认购到300万股,计2904万元,锁定期自2008年5月25日起一年。
    7-10长期股权投资
    (1)权益法核算股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                 持股比例     初始投资额       2007-12-31          本期转让         2008-06-30         
  北京华创投资管理有限公司       20.00%       20,000,000.00    9,796,162.89                         9,796,162.89       
                                              54,080,304.00    9,796,162.89                         9,796,162.89       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  
    (2)成本法核算股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称               持股比例     2007-12-31        本期增加             本期减少        2008-06-30          
  江苏银行股份有限公司                      4,650,000.00      -                    -               4,650,000.00        
  江阴华泰机械制造有限公司     15%          624,000.00        -                    -               624,000.00          
  北京中环联合工程有限公司     10%          3,000,000.00      -                    -               3,000,000.00        
  国联财务有限责任公司         5%                             6,000,000.00                         6,000,000.00        
  无锡惠联科轮环保技术发展有   60%                            6,000,000.00                         6,000,000.00        
  限公司                                                                                                               
  无锡锡东能源科技有限公司                                    750,000.00                           750,000.00          
                                            8,274,000.00      12,750,000.00                        21,024,000.00       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)长期投资减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                    2007-12-31          本期增加           本期减少           2008-06-30               
  北京华创投资管理有限公司          9,796,162.89                                              9,796,162.89             
                                    9,796,162.89                                              9,796,162.89             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
该公司已经停业,对该公司投资已全额计提了减值准备。
    (4)除北京华创投资管理有限公司外,投资变现和投资收益收回不存在重大限制。
    7-11固定资产
    (1) 固定资产增减变动


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  原值                      期初金额                  本期增加金额          本期减少金额          期末金额             
  房屋建筑物                468,220,436.18           70,378,995.40         1,459,600.00         537,139,831.58       
  机器及电力设备            830,123,861.61            4,005,053.00          79,000.00             834,049,914.61       
  动输及其他设备            25,217,367.80            849,416.00                                 26,066,783.80        
  合计                      1,323,561,665.59          75,233,464.40         1,538,600.00          1,397,256,529.99     
  累计折旧                  期初金额                  本期增加金额          本期减少金额          期末金额             
  房屋建筑物                76,925,770.55             8,232,937.51          1,415,812.00          83,742,896.06        
  机器及电力设备            157,758,267.53            29,212,905.08         76,630.00             186,894,542.61       
  运输及其他设备            12,881,158.45            1,593,221.99                               14,474,380.44        
  合计                      247,565,196.53           39,039,064.58         1,492,442.00         285,111,819.11       
  固定资产净额              1,075,996,469.06                                                 1,112,144,710.88     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)本期由在建工程转入固定资产原值 481.74万元。
    (3)本期减少主要为仓库报废。
    (4)期末原值为4,318万元,净值为2512.82万元的国有出让土地使用权因借款已抵押给相关银行。
    (5) 期末无应计提固定资产减值准备情形。
    7-12在建工程                                                          (单位:万元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)项目             预算数     2007-12-31   本期增加       本期转固       其他减少     2008-06-30    投入占预算比  
  烟气脱硫              18,500     212.76       625.65         106.54                      731.87                      
  惠联热电热网工程                 10,484.55    3,152.83       309.47                      13,327.91                   
  惠联垃圾热电工程      36,300     -            88.43                                      88.43                       
  华光工锅新区工程                 217.75       736.94         65.73                       888.97                      
                                   10,915.06                   481.74                      15,037.17                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)报告期内利息资本化金额373.50万元。
    (3)因募集资金项目系分批投入分批完工且部分购建的不需安装的设备直接计入固定资产,故投入占预算比按累计投入计算。
        (4)上述项目除烟气脱硫项目部分资金来源为首次发行A股募集资金外,其余均为自筹资金。
    (5)期末无应计提在建工程减值准备情形。
    
    7-13无形资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)项目       取得方  原始金额      期初余额        本期增加    本期摊销     累计摊销        期末余额        剩余摊  
                式                                                                                             销年限  
  土地使用权    购置    39,150,651.3  37,633,390.18               145,380.22   1,662,641.36    37,488,009.96   46-49年 
                        2                                                                                      -       
  垃圾炉技术    购置    7,482,563.55  2,451,803.55                374,130.00   5,404,890.00    2,077,673.55    33个月  
  余热锅炉技术  购置    11,068,132.5  7,932,142.50                553,410.00   3,689,400.05    7,378,732.50    80个月  
                        5                                                                                              
  烟气净化技术  购置    9,635,242.04  6,744,658.04                481,764.00   3,372,348.00    6,262,894.04    78个月  
  循环净化技术  购置    52,287,708.0  45,316,013.60               2,614,385.4  9,586,079.80    42,701,628.20   98个月  
                        0                                         0                                                    
  工锅专有技术  购置    1,960,000.00  1,372,000.00                98,000.00    686,000.00      1,274,000.00    78个月  
  软件费        购置    1,922,313.78  782,373.14      534,141.03  171,115.20   1,206,706.24    1,145,398.97    4-1个月 
  合计                  123,506,611.  102,232,381.01  534,141.03  4,438,184.8  25,608,065.45   98,328,337.22           
                        24                                        2                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本期增加系新购置的软件费。
    (2)期末有原值为1,719.69万元,净值为1,668.10万元的土地使用权因借款已抵押给相关银行。
    7-14长期待摊费用                                                     (单位:万元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                 原值         2007-12-31      本期增加     本期摊销     累计摊销       2008-06-30    剩余摊销年  
                                                                                                           限          
  惠联热电线路接入费   2,474.14     2,188.98        -            58.21        343.37         2,130.77      202个月     
  用                                                                                                                   
                       2,474.14     2,188.98        -            58.21        343.37         2,130.77                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7-15递延所得税资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)可抵扣暂时性差异                                 2008-06-30                      2007-12-31                     
  坏账准备                                              81,283,879.13                  81,283,879.13                  
  存货跌价准备                                                                          520,000.00                     
  长期投资减值准备                                      9,796,162.89                    9,796,162.89                   
  内部未实现利润                                        2,800,000.00                    2,800,000.00                   
                                                        93,880,042.02                  94,400,042.02                  
  (2)已确认递延所得税资产                             2008-06-30                      2007-12-31                     
  坏账准备                                              14,728,122.01                   14,728,122.01                  
  存货跌价准备                                          78,000.00                       78,000.00                      
  长期投资减值准备                                      1,469,424.43                    1,469,424.43                   
  内部未实现利润                                        480,000.00                      480,000.00                     
                                                        16,755,546.44                   16,755,546.44                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7-16资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                   2007-12-31            本期增加              本期减少                             2008-06-30         
                                                               转回              转销                                  
  坏账准备         81,575,451.81                                                                    81,575,451.81      
  存货跌价准备     520,000.00                                                    520,000.00         -                  
  长期投资减值准   9,796,162.89                                                                     9,796,162.89       
  备                                                                                                                   
                   91,891,614.70                                                 520,000.00         91,371,614.70      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7-17短期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)借款类别                      2008-06-30                                     2007-12-31                           
  担保借款                         175,000,000.00                                 205,000,000.00                       
  抵押借款                         15,000,000.00                                  15,000,000.00                        
  信用借款                         50,000,000.00                                                                       
  合计                             240,000,000.00                                 220,000,000.00                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末担保借款中集团公司担保10,500万元,无锡国联(发展)集团有限公司(以下简称国联集团)担保6,000万元,其他单位担保1000万元。
    (3)短期借款期末余额较期初增加9.09%,主要是由于公司本年度新增流动资金借款所致。
    7-18 应付票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)票据类别                      2008-06-30                                     2007-12-31                           
  银行承兑汇票                     250,352,618.98                                 152,797,814.90                       
  合计                             250,352,618.98                                 152,797,814.90                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)截至2008年8月2日止,公司已承兑到期应付票据4000万元。
    7-19应付账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                          2008-06-30                                       2007-12-31                                  
  (1)账龄                 金额                    比例(%)                  金额                     比例(%)            
  一年以内                323,625,923.55          75.48                    395,215,829.00           76.93              
  一至二年                95,269,846.60           22.22                    109,522,952.51           21.32              
  二至三年                7,074,493.56            1.65                     5,023,312.56             0.98               
  三年以上                2,786,921.71            0.65                     3,979,804.56             0.77               
  合计                    428,757,185.41          100.00                   513,741,898.63           100.00             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末应付账款中无欠持有公司5%(含5%)以上股份的股东单位款项。
    (3)账龄超过一年的应付账款主要为尚未支付的工程及设备款等。
    7-20预收款项
    (1)账龄一年以上的金额为74,623.77万元,尚未结转的原因主要为产品尚未交付。
    (2)预收款项中无欠持有本公司5%(含5%)以上股份的股东单位款项。
    7-21应付职工薪酬


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)项目                    2007-12-31             本期增加               本期减少               2008-06-30         
  工资、奖金津贴及补贴         15,804,524.15         38,655,419.70          31,144,939.48          23,315,004.37      
  职工福利费                   520,999.41             1,662,368.51           1,675,280.51           508,087.41         
  工会经费及职工教育经费       5,681,759.99           1,728,892.32           1,320,094.80           6,090,557.51       
  社会保险费                   40,583.28              15,960,468.90          15,523,156.60          477,895.58         
                               22,047,866.83          58,007,149.43          49,663,471.39          30,391,544.87      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末应付工资、奖金津贴及补贴余额系计提的2008年度考核奖金。
    7-22应交税费


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           2008-06-30                 报告期税率                          2007-12-31             
  增值税                         -4,757,120.06              应税收入的17%、13%                  11,700,091.18          
  营业税                         36,647.23                  应税收入的3%、5%                    30,499.08              
  城建税                         280,267.43                 流转税的7%                          870,223.25             
  房产税                         822,318.99                 房产原值的70%×1.2%                 815,109.06             
  企业所得税                     13,167,206.73              应纳税所得额的12%、33%              24,805,888.17          
  教育费附加                     164,122.21                 流转税额的4%                        522,850.93             
  粮物调基金                     2,134,214.67               当年营业收入的2‰                   3,290,619.56           
  防洪保安基金                   1,539,776.70               当年营业收入的1‰                   1,467,786.31           
  其他                           171,166.01                                                     759,127.59             
  合计                           13,558,599.91                                                  44,262,195.13          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7-23其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)账龄                 2006-06-30                                       2007-12-31                                  
                          金额                    比例(%)                  金额                     比例(%)            
  一年以内                172,513,625.28          72.19                    151,205,546.08           74.19              
  一至二年                55,704,288.76           23.31                    41,626,414.57            20.43              
  二至三年                2,963,248.31            1.24                     2,970,136.99             1.46               
  三年以上                7,790,475.39            3.26                     7,995,169.67             3.92               
  合计                    238,971,637.74          100.00                   203,797,267.31           100.00             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 其他应付款中无欠持有公司5%(含5%)以上股份的股东单位的款项。
    欠集团公司 4800万元,欠国联集团14000万元,发生主要原因为无锡惠联热电有限公司及无锡惠联垃圾热电有限公司项目建设借款。
    (3) 其他应付款主要内容为借款、押金等。
    7-24 一年内到期的非流动负债


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                  2008-06-30                           2007-12-31                
  信托融资款                                            50,000,000.00                        50,000,000.00             
                                                        50,000,000.00                        50,000,000.00             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    期末余额为无锡惠联热电有限公司向国联信托投资有限责任公司借入的以电力销售收益权支持的信托融资款。
    7-25其他流动负债


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                结存原因          2008-06-30                           2007-12-31                
  预提利息                            尚未支付                                               151,875.00                
  预提运费及其他                      尚未支付                                               3,334,195.82              
  应付股利                            尚未支付          6,117,357.45                         6,117,357.45              
  秸秆炉项目资金                      尚未结转          11,440,000.00                                                  
                                                        17,557,357.45                        9,603,428.27              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应付股利为公司尚未支付的部分股利。
    7-26 长期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款类别                                              2008-06-30                           2007-12-31                
  担保借款                                              154,000,000.00                       154,000,000.00            
  抵押借款                                              250,000,000.00                       250,000,000.00            
                                                        404,000,000.00                       404,000,000.00            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (1)期末长期借款中 15,000万元系由关联方无锡市双河尖电厂提供担保。
    (2)抵押借款系无锡惠联热电有限公司以其土地使用权进行抵押,详见附注8-10。
    7-27 递延所得税负债


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     2007-12-31              本期增加                  本期减少                2008-06-30        
  交易性金融资产           98,477.50                                         98,477.50               -                 
  可供出售金融资产         14,816,250.00                                     14,160,150.00           656,100.00        
  其他                     7,566,052.64                                                              7,566,052.64      
                           22,480,780.14                                     14,258,627.50           8,222,152.64      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本期减少因期初交易性金融资产本期已出售;可供出售金融资产市值降低。
    其他发生的内容为无锡华光工业锅炉有限公司老厂区拆迁,已结转的成本尚未经税务机关确认,根据谨慎性原则,按收益金额确认递延所得税负债。
    7-28 股本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    2007-12-31               本期增加               本期减少                 2008-06-30          
  限售流通股份            126,197,800.00                                                           126,197,800.00      
  上市流通股份            129,802,200.00                                                           129,802,200.00      
  股份总数                256,000,000.00                                                           256,000,000.00      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7-29资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     2007-12-31          本期增加                 本期减少               2008-06-30              
  股本溢价                 142,470,477.49                                                      142,470,477.49          
  其他资本公积             90,829,284.10                                80,240,850.00          10,588,434.10           
                           233,299,761.59                               80,240,850.00          153,058,911.59          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本期减少系可供出售金融资产市值降低引起的。
    7-30盈余公积                                             


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     2007-12-31                本期增加               本期减少                2008-06-30         
  法定盈余公积             97,903,787.92                                                            97,903,787.92      
                           97,903,787.92                                                            97,903,787.92      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    盈余公积计提比例:按照税后净利润10%的比例计提法定盈余公积。
    7-31未分配利润


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                     2008年1-6月                                2007年度                         
  上年年末余额                             416,839,800.52                             230,631,625.87                   
  加:会计政策变更                                                                    102,892,360.46                   
  本年年初余额                             416,839,800.52                             333,523,986.33                   
  加:本年净利润                           58,616,988.80                              171,307,506.90                   
  可供分配的利润                           475,456,789.32                             504,831,493.23                   
  减:提取法定盈余公积                                                                16,311,692.71                    
  应付普通股股利                                                                      71,680,000.00                    
  年末未分配利润                           475,456,789.32                             416,839,800.52                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7-32营业收入和营业成本                                               单位:万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                     2008年1-6月                              2007年1-6月                        
  主营业务收入                             150,304.73                               128,068.94                         
  其他业务收入                             2,039.39                                 1,481.64                           
  合计                                     152,344.12                               129,550.58                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其中主营业务情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)主营业务收入                      2008年1-6月                                  2007年1-6月                      
  工业锅炉                               77,592,050.14                                65,596,393.55                    
  电站锅炉                               1,052,615,925.79                             975,554,974.01                   
  水处理设备                             36,574,731.69                                11,873,169.24                    
  烟气脱硫                               50,940,170.93                                                                 
  电力                                   104,879,674.27                               76,676,396.31                    
  热力                                   128,186,268.56                               107,155,132.60                   
  锅炉辅机及其他产品                     24,572,861.71                                16,600,400.82                    
  运输                                   6,609,665.99                                 25,664,577.80                    
  其他                                   21,075,953.98                                11,568,351.79                    
  收入合计                               1,503,047,303.06                             1,280,689,396.12                 
  (2)主营业务成本                      2008年1-6月                                  2007年1-6月                      
  工业锅炉                               60,519,324.94                                51,081,269.86                    
  电站锅炉                               853,581,615.83                               787,303,835.98                   
  水处理设备                             32,903,787.96                                9,112,975.19                     
  烟气脱硫                               44,734,463.85                                                                 
  电力                                   92,671,496.85                                69,926,895.22                    
  热力                                   113,265,162.81                               93,397,780.85                    
  锅炉辅机                               20,284,656.36                                14,387,171.47                    
  运输                                   19,705,843.07                                25,451,046.66                    
  其他                                   12,750,587.92                                8,064,837.08                     
  成本合计                               1,250,416,939.59                             1,058,725,812.31                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)2008年1-6月本公司向前五名客户销售总额为 32,934.70 万元,占全部营业收入的 29.08 %。
    7-33营业税金及附加


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                            计缴标准                       2008年1-6月                     2007年1-6月           
  教育费附加                      流转税额的4%                   1,469,598.52                    2,353,048.21          
  城建税                          流转税额的7%                   2,281,024.34                    3,962,940.59          
  营业税                          应税收入的3%、5%               198,701.11                      91,790.62             
                                                                 3,949,323.97                    6,407,779.42          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7-34销售费用
    本期销售费用较去年同期度增加10.93 %,主要是咨询服务费上升所致。
    7-35财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)项目                                                    2008年1-6月                       2007年1-6月           
  利息支出                                                     27,487,296.92                     19,663,272.21         
  减:利息收入                                                 9255652.25                        8,538,386.95          
  汇兑损失                                                     -1509.31                          79,180.07             
  票据贴息支出                                                                                                         
  银行手续费支出                                               491719.68                         484,035.99            
  担保费                                                                                                               
                                                               18721855.04                       11,691,101.32         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)本年度财务费用较2007年度增加703.08万元,主要是公司本年度银行借款平均占用额较2007年度增加且银行借款利率上升致使相应的借款利息支出增加。
    7-36公允价值变动损益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                         2008年1-6月                       2007年度              
  交易性金融资产                                               -437,860.00                       393,910.00            
                                                               -437,860.00                       393,910.00            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7-37投资收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                         2008年1-6月                       2007年1-6月           
  成本法核算分回红利                                                                                                   
  股票基金买卖收益                                             545,438.00                        5,517,233.15          
  一级市场收益                                                 1,603,031.60                      23,269,920.39         
  减:股权投资差额摊销                                                                           80,441.52             
                                                               2,148,469.60                      28,706,712.02         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7-38营业外收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                          2008年1-6月                               2007年1-6月                  
  地方财政补助                                                                                                         
  处理固定资产收益                                                                        1,344,846.85                 
  其他                                          3,353,287.05                              954,424.70                   
                                                3,353,287.05                              2,299,271.55                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7-39营业外支出


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                          2008年1-6月                               2007年1-6月                  
  粮物调基金                                    2,998,286.15                              2,545,445.12                 
  防洪保安基金                                  1,508,101.70                              1,273,042.56                 
  处理固定资产净损失                            41,158.00                                 1,726.94                     
  其他                                          137,273.11                                517,846.04                   
                                                4,684,818.96                              4,338,060.66                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7-40每股收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                2008年1-6月                         2007年1-6月                  
  归属于母公司普通股股东净利润                        58,616,988.80                       82,445,972.16                
  母公司发行在外的普通股股数                          256,000,000.00                      256,000,000.00               
  母公司普通股加权平均数                              256,000,000.00                      256,000,000.00               
  基本每股收益                                        0.23                                0.32                         
  稀释事项                                                                                                             
  稀释每股收益                                                                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7-41支付的其他与经营活动有关的现金                                   (单位:万元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  主要项目                                                  2008年1-6月                     2007年1-6月                
  物流费用                                                  3,022.45                        2,251.96                   
  技术开发费                                                1,399.40                        2,353.46                   
  招投标费                                                  479.84                          182.87                     
  差旅费                                                    318.81                          416.25                     
  咨询服务费                                                1,015.35                        413.59                     
  办公费                                                    110.25                          134.17                     
  招待费                                                    378.93                          482.81                     
  修理费                                                    276.18                          496.37                     
  实验检验费                                                461.41                          312.11                     
  租赁服务费                                                181.58                          151.38                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    7-42合并现金流量表补充资料


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                         2007年度                      2006年度                  
  1、将净利润调节为经营活动现金流量                                                                                    
  净利润                                                       55,929,581.93                 78,197,538.52             
  加:资产减值准备                                                                                                     
  固定资产折旧、油气资产折耗、生产性生物资产折旧               39,123,496.28                 37,459,425.37             
  无形资产摊销                                                 4,438,184.82                  4,371,539.62              
  长期待摊费用摊销                                             582,071.94                    582,071.94                
  处置固定资产、无形资产和其他长期资产的损失(收益                                            -1,343,384.91             
  以“-”填列)                                                                                                        
  固定资产报废损失(收益以"-"填列)                                                                                     
  公允价值变动损失(收益以"-"填列)                             -437,860.00                                             
  财务费用(收益以"-"填列)                                     26,459,848.71                 19,366,152.16             
  投资损失(收益以"-"填列)                                     2,148,469.60                  -28,787,153.54            
  递延所得税资产减少(增加以"-"填列)                                                                                   
  递延所得税负债增加(减少以"-"填列)                           -14,258,627.50                -17,104,376.62            
  存货的减少(增加以"-"填列)                                   -83,912,238.82                119,768,821.19            
  经营性应收项目的减少(增加以"-"填列)                         -127,734,573.61               -146,986,928.12           
  经营性应付项目的增加(减少以"-"填列)                         -124,111,823.42               -36,955,929.64            
  其他                                                                                      -770,935.00               
  经营活动产生的现金流量净额                                   -221,732,312.07               -82,049,348.19            
  2、不涉及现金收支的投资和筹资活动:                                                                                  
  债务转为资本                                                                                                         
  一年内到期的可转换公司债券                                                                                           
  融资租入固定资产                                                                                                     
  3、现金及现金等价物净增加情况:                                                                                      
  期末货币资金                                                 997,130,119.19                1,274,721,486.62          
  减:期末票据保证金                                                                                                   
  减:期初货币资金                                             1,328,916,554.80              1,300,822,986.74          
  加:期初票据保证金                                                                                                   
  现金及现金等价物净增加额                                     -331,786,435.61               -26,101,500.12            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    附注8:母公司财务报表主要项目注释
    (以下项目无特殊说明,金额均以人民币元为单位)
    8-01应收账款
    (1)账龄分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  2007-12-31                                                                                                           
  账龄      应收账款       比例          坏账准备               应收账款                                               
            金额                                                净额                                                   
                                         金额          比                                                              
                                                       例                                                              
  1年       259,148,6      65.17%        12,957,4      5%       246,191,215.                                           
  以内      47.64                        32.38                  26                                                     
  1至2      93,635,71      23.55%        7,490,85      8%       86,144,853.3                                           
  年        0.16                         6.81                   5                                                      
  2至3      19,333,82      4.86%         2,900,07      15%      16,433,747.0                                           
  年        0.01                         3.00                   1                                                      
  3至5      12,731,89      3.20%         6,365,94      50%      6,365,946.64                                           
  年        3.29                         6.65                                                                          
  5年       12,778,37      3.22%         12,778,3      100      -                                                      
  以上      6.41                         76.41         %                                                               
            397,628,4      100%          42,492,6               355,135,762.                                           
            47.51                        85.25                  26                                                     
  2008-06-30                                                                                                           
  账龄      应收账款       比例          坏账准备               应收账款                                               
            金额                                                净额                                                   
                                         金额          比                                                              
                                                       例                                                              
  1年       273,319,8      59.1          12,957,4      5%       260,362,440.                                           
  以内      72.76          2%            32.38                  38                                                     
  1至2      146,133,0      31.6          7,490,85      8%       138,642,218.                                           
  年        75.75          1%            6.81                   94                                                     
  2至3      17,317,88      3.75          2,900,07      15%      14,417,810.2                                           
  年        3.21           %             3.00                   1                                                      
  3至5      12,731,89      2.75          6,365,94      50%      6,365,946.64                                           
  年        3.29           %             6.65                                                                          
  5年       12,778,37      2.77          12,778,3      100      -                                                      
  以上      6.41           %             76.41         %                                                               
            462,281,1      100%          42,492,6               419,788,416.                                           
            01.42                        85.25                  17                                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (2)应收账款期末余额较期初增加18.21 %,主要是本年交付的产品按合同约定分期收款所致。
    (3)期末应收账款中无持有公司5%(含5%)以上股份的股东单位欠款。
    (4)期末应收账款前五名欠款单位所欠款项总额为13,379.58万元,占公司期末应收账款的比例为28.88 %。
    8-02其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                     2007-12-31                                                                                        
  (1)账龄            金额                   比例(%)          坏账比例)         坏账准备              其他应收款净额    
  一年以内           17,388,894.88          91.79            5%                869,444.74            16,519,450.14     
  一至二年           1,466,819.38           7.75             8%                117,345.55            1,349,473.83      
  二至三年           81,710.20              0.43             15%               12,256.53             69,453.67         
  三至五年           2,000.00               0.01             50%               1,000.00              1,000.00          
  五年以上           4,000.00               0.02             100%              4,000.00              -                 
  合计               18,943,424.46          100.00                             1,004,046.82          17,939,377.64     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                    2008-06-30                                                                                         
  账龄              金额                    比例             坏账比例         坏账准备              其他应收款净额     
  一年以内          9,681,963.02            84.16%           5%               869,444.74            8,812,518.28       
  一至二年          1,733,917.45            15.07%           8%               117,345.55            1,616,571.90       
  二至三年          81,710.20               0.71%            15%              12,256.53             69,453.67          
  三至五年          2,000.00                0.02%            50%             1,000.00              1,000.00           
  五年以上          4,000.00                0.03%            100%             4,000.00              -                  
  合计              11,503,590.67           100%                              1,004,046.82          10,499,543.85      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末其他应收款中无持有公司5%(含5%)以上股份的股东单位欠款。
    (3)前五名欠款单位所欠款项总额为 213.47 万元,占公司期末其他应收款的比例为 18.56 %。
    8-03长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)项目                   2007-12-31               本期增加               本期减少              2008-06-30           
  长期股权投资              135,833,415.30           81,750,000.00                                217,583,415.30       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本期增加主要为新增投资。
    (2)权益法核算股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                       持股比例     投资期限        初始投资额              累计权益                   
  北京华创投资管理有限公司             20.00%       2000-2010       20,000,000.00           -10,203,837.11             
                                                                    20,000,000.00           -10,203,837.11             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)成本法核算股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                   持股比例     2007-12-31          本期增加           本期减少     2007-12-31         
  无锡华光锅炉运业有限公司         50.59%       860,000.00                                          860,000.00         
  无锡华光锅炉水处理有限公司       69%          5,994,939.64                                        5,994,939.64       
  无锡华光工业锅炉有限公司         55%          3,912,037.55                                        3,912,037.55       
  无锡惠联热电有限公司             50%          75,792,438.11                                       75,792,438.11      
  无锡惠联垃圾热电有限公司         50%          37,500,000.00       75,000,000.00                   112,500,000.00     
  无锡华光动力管道有限公司         70%          3,500,000.00                                        3,500,000.00       
  江苏银行股份有限公司                          4,650,000.00                                        4,650,000.00       
  江阴华泰机械制造有限公司         15%          624,000.00                                          624,000.00         
  北京中环联合工程有限公司         10%          3,000,000.00                                        3,000,000.00       
  国联财务公司                     5%                              6,000,000.00                    6,000,000.00       
  无锡锡东能源科技有限公司         15%                             750,000.00                      750,000.00         
                                                135,833,415.30      81,750,000.00                   217,583,415.30     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)长期投资减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                      2007-12-31           本期增加        本期减少               2008-06-30           
  北京华创投资管理有限公司            9,796,162.89                                                9,796,162.89         
                                      9,796,162.89                                                9,796,162.89         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
该公司已经停业,对该公司投资已全额计提了减值准备。
    (5) 除北京华创投资管理有限公司外,投资变现和投资收益收回不存在重大限制。
    
    8-04主营业务收入                                                    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  产品                                      2008年1-6月                                   2007年1-6月                  
  工业锅炉                                  16,782,051.30                                 19,998,379.51                
  电站锅炉                                  1,052,615,925.79                              97,555,497.01                
  水处理设备                                1,645,030.77                                  3,694,786.33                 
  烟气脱硫                                  50,940,170.93                                                              
  其他                                      10,618,154.20                                 7,882,373.01                 
                                            1,132,601,332.99                              129,131,035.86               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2008年1-6月本公司向前五名客户销售总额为 32,934.70 万元,占全部营业收入的 29.08 %。
    8-05主营业务成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  产品                                      2008年1-6月                                   2007年1-6月                  
  工业锅炉                                  15,076,943.00                                 15,204,887.40                
  电站锅炉                                  853,581,615.83                                790,421,943.28               
  水处理设备                                913,754.07                                    2,947,573.12                 
  烟气脱硫                                  44,734,463.85                                                              
  其他                                      5,773,449.20                                  5,059,615.65                 
                                            920,080,225.95                                813,634,019.45               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
8-06投资收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                      2008年1-6月                                   2007年1-6月                  
  成本法核算分回红利                        425,000.00                                    1,447,165.20                 
  股票基金买卖收益                                                                        5,517,233.15                 
  一级市场收益                              1,603,031.60                                  22,591,637.77                
  减:股权投资差额                                                                        80,441.52                    
                                            2,028,031.60                                  29,475,594.60                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
8-07现金流量表补充资料


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                         2007年度                      2006年度                  
  1、将净利润调节为经营活动现金流量                                                                                    
  净利润                                                       64,377,586.66                 87,935,916.29             
  加:资产减值准备                                                                                                     
  固定资产折旧、油气资产折耗、生产性生物资产折旧               13,497,709.42                 12,128,975.09             
  无形资产摊销                                                 4,412,182.80                  4,345,537.60              
  长期待摊费用摊销                                                                                                     
  处置固定资产、无形资产和其他长期资产的损失(收益                                            -1,338,930.15             
  以“-”填列)                                                                                                        
  固定资产报废损失(收益以"-"填列)                             41,158.00                                              
  公允价值变动损失(收益以"-"填列)                                                                                     
  财务费用(收益以"-"填列)                                     3,146,187.50                                           
  投资损失(收益以"-"填列)                                     -2,028,031.60                 -24,066,091.99            
  递延所得税资产减少(增加以"-"填列)                                                                                   
  递延所得税负债增加(减少以"-"填列)                           -14,160,150.00                -17,104,376.62            
  存货的减少(增加以"-"填列)                                   -83,826,807.35                118,004,004.81            
  经营性应收项目的减少(增加以"-"填列)                         -182,397,799.36               -204,791,968.85           
  经营性应付项目的增加(减少以"-"填列)                         -43,296,004.08                31,840,311.30             
  其他                                                         -                                                      
  经营活动产生的现金流量净额                                   -240,233,968.01               6,953,377.48              
  2、不涉及现金收支的投资和筹资活动:                                                                                  
  债务转为资本                                                                                                         
  一年内到期的可转换公司债券                                                                                           
  融资租入固定资产                                                                                                     
  3、现金及现金等价物净增加情况:                                                                                      
  现金的期末余额                                               940,245,209.57                1,216,784,645.88          
  减:期末票据保证金                                                                                                   
  减:现金的期初余额                                           1,243,808,750.73              1,215,799,567.62          
  加:期初票据保证金                                                                                                   
  现金及现金等价物净增加额                                     -303,563,541.16               985,078.26                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     附注9:关联方关系及关联交易                                  (单位:人民币万元)
    存在控制关系的关联方:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                                  注册地址   主营业务                 与本企业关   经济性质或类型  法定代表  
                                                                                系                                     
  国联集团                                  江苏无锡   实业投资                 实质控制人   国有独资        王锡林    
  集团公司                                  江苏无锡   锅炉配件及实业投资       第一大股东   国有独资        蒋志坚    
  无锡华光锅炉水处理工程有限公司            江苏无锡   锅炉水处理设计、销售     子公司       有限责任        王福军    
  无锡华光锅炉运业有限公司                  江苏无锡   普通货运、货运代办       子公司       有限责任        谢鹤清    
  无锡华光工业锅炉有限公司                  江苏无锡   工业锅炉生产销售         子公司       有限责任        贺旭亮    
  无锡中远电力设备有限公司                  江苏无锡   变压器辅助设备等生产     孙公司       有限责任        欧仲清    
  无锡惠联热电有限公司                      江苏无锡   火力发电、供热           子公司       有限责任        贺旭亮    
  无锡惠联垃圾热电有限公司                  江苏无锡   利用垃圾火力发电、供热   子公司       有限责任        贺旭亮    
  无锡华光动力管道有限公司                  江苏无锡   锅炉管道、配件生产销售   子公司       有限责任        谢鹤清    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
   
    (二)存在控制关系的关联方的注册资本及其变化                 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                                  期初数         本期增加          本期减少             期末数               
  国联集团                                                                                                             
  集团公司                                  16,633                                                16,633               
  无锡华光锅炉水处理工程有限公司            1,000                                                 1,000                
  无锡华光锅炉运业有限公司                  170                                                   170                  
  无锡华光工业锅炉有限公司                  2,287                                                 2,287                
  无锡中远电力设备有限公司                  310                                                   310                  
  无锡惠联热电有限公司                      15,000                                                15,000               
  无锡惠联垃圾热电有限公司                  7,500          7500                                   15,000               
  无锡华光动力管道有限公司                  500                                                   500                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

       (三)存在控制关系的关联方所持股权及其变化      


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                                  期初数                                             期末数                  
                                            金额           %        本期增加    本期减少       金额             %      
  集团公司                                  11,819.78      46.17                               11,819.78        46.17  
  无锡华光锅炉水处理工程有限公司            690.00         69.00                               690.00           69.00  
  无锡华光锅炉运业有限公司                  86.00          50.59                               86.00            50.59  
  无锡华光工业锅炉有限公司                  1,258.10       55.00                               1,258.10         55.00  
  无锡中远电力设备有限公司                  160.00         51.61                               160.00           51.61  
  无锡惠联热电有限公司                      7,500.00       50.00                               7,500.00         50.00  
  无锡惠联垃圾热电有限公司                  3,750.00       50.00    7500.00                    11,250.00        75.00  
  无锡华光动力管道有限公司                  350.00         70.00                               350.00           70.00  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
        
    (四)不存在控制关系的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                                                   与本公司关系                                              
  无锡锅炉厂锅炉实业公司                                     母公司全资企业                                            
  无锡市双河尖电厂                                           母公司全资企业                                            
  国联证券有限责任公司                                       国联集团的控股子公司                                      
  国联信托投资有限责任公司                                   国联集团的控股子公司                                      
  无锡协联热电有限公司                                       国联集团的参股公司(28%)                                 
  无锡友联热电有限公司                                       国联集团的控股子公司(50%)                               
  江阴华泰机械制造有限公司                                   本公司的参股公司(15%)                                   
  无锡市电力燃料公司                                         国联集团的全资子公司                                      
  无锡国联建设工程有限公司                                   国联集团的子公司                                          
  惠联高佳光伏科技有限公司                                   母公司持有其30%股权                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (五)关联交易定价政策
    本公司对关联方交易价格根据市场价或协议价确定,与对非关联方的交易价格基本一致,无特别重大高于或低于正常交易价格的情况。
    
    (六)采购
    本公司向关联方采购业务有关明细资料如下:(单位:万元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联企业名称(品名)                               2008年1-6月                   2007年1-6月                           
                                                   金额                          金额                                  
  江阴华泰机械制造有限公司(锅炉配件)               165.66                        1,137.26                              
  无锡锅炉厂锅炉实业公司(晒图费)                   117.91                        94.27                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (七)销售
    本公司向关联方销售业务有关明细资料如下:(单位:万元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联企业名称(品名)                                    2008年1-6月              2007年1-6月                           
                                                        金额                     金额                                  
  无锡锅炉厂锅炉实业公司(锅炉、配件及废料)              588.91                   197.18                                
  江阴华泰机械制造有限公司(材料)                      5.48                     0.95                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (八)关联方应收应付款项余额:(单位:万元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方                                            2008-06-30                   2007-12-31                            
  其他应付款                                                                                                           
  集团公司                                          4800.00                      2,174.40                              
  国联集团                                          14,000.00                    14,000.00                             
  应收账款                                                                                                             
  无锡锅炉厂锅炉实业公司                            252.32                       356.45                                
  应付账款                                                                                                             
  江阴华泰机械制造有限公司                          615.32                       926.50                                
  无锡市电力燃料公司                                                             10.89                                 
  长期借款                                                                                                             
  国联信托投资有限责任公司                          5,000.00                     5,000.00                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (九)其他应披露的事项
    (1)本公司与集团公司订立房屋租赁协议及土地租赁协议,本公司有偿使用集团公司的房产及国有土地使用权,房屋租金标准为集体宿舍每平方米月租金5元、围墙每平方米月租金2元、其他房产每平方米月租金10元,土地使用权租金标准为建筑物占用面积每平方米年租金12元、干道面积每平方米年租金18元、绿化面积每平方米年租金24元,2008年上半年、2007年度、2006年度根据租赁情况及租赁协议分别向集团公司支付上述租赁费76.93万元、153.86万元、153.86万元。
    (2)本公司在国联证券有限责任公司开有证券交易账户,截至2008年06月30日止,本公司在该账户上的资金余额为69304.44 元,股票市值为6278.4万元。
        (3)无锡市双河尖电厂为本公司控股子公司无锡惠联垃圾热电有限公司提供银行借款担保,截至2008年06月30日止,无锡市双河尖电厂为无锡惠联垃圾热电有限公司提供担保的银行借款余额为1.5亿元人民币。
    (4)集团公司为本公司控股子公司无锡惠联热电有限公司提供银行借款担保,截至2008年06月30日止,集团公司为无锡惠联热电有限公司提供担保的银行借款余额为1.1亿元人民币。
        (5)国联集团为本公司控股子公司无锡惠联热电有限公司提供银行借款担保,截至2008年06月30日止,国联集团为无锡惠联热电有限公司提供担保的银行借款余额为6000万元人民币。
    
    附注10:或有负债或损失
        (1)2001年5月9日,无锡市中级人民法院以[2001]锡经初字第57号民事判决书判决本公司诉河南省开封市尉氏化工总厂(以下简称“尉氏化工”)欠款纠纷一案为本公司胜诉,判决尉氏化工归还应欠本公司货款455.30万元及相应利息86万元,后因尉氏化工暂无履行能力,经本公司同意,无锡市中级人民法院以[2001]锡执字第290-3号民事裁定书裁定[2001]锡经初字第57号民事判决书中止执行。该笔货款为尉氏化工已收到本公司产品,按合同应确认营业收入,因发生诉讼纠纷,本公司以前年度未确认该笔营业收入,根据税务机关要求,本公司于2003年将其确认为收入, 同时对其截至2008年06月30日的应收账款全额计提了坏账准备。
    (2)2002年3月15日,无锡市崇安区人民法院以[2002]崇经初字第57号民事调解书调解本公司诉安徽省涡阳化肥厂(以下简称“涡阳化肥”)货款纠纷一案,涡阳化肥应自2002年5月至2003年9月分期归还欠本公司款项及相应利息296万元整。该笔货款为涡阳化肥已收到本公司产品,按合同应确认营业收入,因发生诉讼纠纷,本公司以前年度未确认该笔营业收入,根据税务机关要求,本公司于2003年将其确认为收入, 同时对其截至2008年06月30日的应收账款全额计提了坏账准备。
    (3)2004年上半年,广西国发林业造纸有限责任公司(以下简称“国发林业”)诉本公司产品质量一案(原无锡锅炉厂于1998年制造交付,合同总额263万元,国发林业尚欠余款161万元,该笔款项在改制时被核销,由集团公司账销案存处理)被广西柳州市中级人民法院立案受理,并下达了柳市民初[2004]柳市民二字第39号受理通知书,同时应国发林业请求,冻结了本公司银行存款630万元(远超过合同总金额),此案尚在审理中。本公司认为,该锅炉经改造调试后不存在重大缺陷,国发林业也未提起过质量异议,另对国发林业所欠货款,本公司曾提起诉讼,经无锡市高新技术产业开发区人民法院判决国发林业应支付货款161万元,截至2008年06月30日,已执行到货款140万元,故对本案本公司未计提预计负债,执行到的已核销货款待本案了结后一并处理。
    
    附注11:承诺事项
    截至2008年7月31日止,本公司无重大承诺事项。
    
    附注12:资产负债表日后非调整事项
        根据2008年5月10日召开的公司2007年度股东大会通过的决议,拟以2007年12月31日的股本为基数,向全体股东每10股派送红利2.5元(含税)。已于2008年7月9日发放现金红利。
    截至2008年8月2日止,公司已承兑到期应付票据4000万元。
    
    附注13:资产抵押情况
    截至2008年06月30日止,无锡惠联热电有限公司原值为4,318万元,净值为2,512.82万元的土地使用权因借款已抵押给相关银行;无锡华光工业锅炉有限公司原值为1,719.69万元,净值为1,668.10万元的土地使用权因借款已抵押给相关银行。
    
    附注14:其他重要事项
       (1)非经常性损益明细表


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                         2008年1-6月                           2007年1-6月                       
  地方财政补助                                                                                                         
  加:各项营业外收入                           3,353,287.05                          954,424.70                        
  加:股票投资收益                             2,148,469.60                          28,706,712.02                     
  加:处理固定资产收益                                                               1,344,846.85                      
  加:公允价值变动损益                                                                                                 
  加:出售长期投资收益                                                                                                 
  加:应付福利费冲回                                                                                                   
  减:处理固定资产支出                         41,158.00                                                               
  减:其他营业外支出                           137,273.11                            517,846.94                        
  减:上述损益所得税费用影响数                 1,330,831.39                          4,573,220.49                      
  合计                                         3,992,494.15                          25,914,916.14                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 
    附注15:报表批准
    此财务报表业经本公司董事会于2008年7月31日批准签发。
    
    八、备查文件目录
    (一)、载有法定代表人签名的中期报告文本; 
    (二)、载有单位负责人、主管会计工作的负责人、会计机构负责人签名并盖章的财务报告文本; 
    (三)、报告期内在中国证监会指定报刊上公开披露过的所有文件文本; 
    (四)、公司章程文本; 
    
    
    法定代表人: 王福军
    无锡华光锅炉股份有限公司 
    2008年8月2日