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华光股份(600475)公告正文

华光股份:2012年半年度报告

公告日期:2012-08-09

无锡华光锅炉股份有限公司 2012 年半年度报告
                无锡华光锅炉股份有限公司
                                         600475
                          2012 年半年度报告无锡华光锅炉股份有限公司 2012 年半年度报告
                                                               目录
    一、   重要提示 ................................................................................................................................2
    二、   公司基本情况 ........................................................................................................................2
    三、   股本变动及股东情况.............................................................................................................4
    四、   董事、监事和高级管理人员情况.........................................................................................5
    五、   董事会报告 ............................................................................................................................5
    六、   重要事项 ................................................................................................................................8
    七、   财务会计报告(未经审计)...............................................................................................11
    八、   备查文件目录 ......................................................................................................................80无锡华光锅炉股份有限公司 2012 年半年度报告一、 重要提示(一) 本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。(二) 公司全体董事出席董事会会议。(三) 公司半年度财务报告未经审计。(四)
    公司负责人姓名                                    王福军
    主管会计工作负责人姓名                            汤兴良
    会计机构负责人(会计主管人员)姓名                周文院公司负责人王福军、主管会计工作负责人汤兴良及会计机构负责人(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。(五) 是否存在被控股股东及其关联方非经营性占用资金情况?否(六) 是否存在违反规定决策程序对外提供担保的情况?否二、 公司基本情况(一) 公司信息
    公司的法定中文名称                                 无锡华光锅炉股份有限公司
    公司的法定中文名称缩写                             华光锅炉
    公司的法定英文名称                                 WUXI HUAGUANG BOILER CO.,LTD.
    公司法定代表人                                     王福军(二) 联系人和联系方式
                                             董事会秘书                    证券事务代表
    姓名                              魏利岩                          缪杰
    联系地址                          无锡市城南路 3 号               无锡市城南路 3 号
    电话                              0510-85225852                   0510-85211464
    传真                              0510-85215605                   0510-85215605
    电子信箱                          600475@wxboiler.com             600475@wxboiler.com(三) 基本情况简介
    注册地址                                           无锡市城南路 3 号无锡华光锅炉股份有限公司 2012 年半年度报告
    注册地址的邮政编码                                        214028
    办公地址                                                  无锡市城南路 3 号
    办公地址的邮政编码                                        214028
    公司国际互联网网址                                        http://www.wxboiler.com
    电子信箱                                                  600475@wxboiler.com(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                                上海证券报
    登载半年度报告的中国证监会指定网站的网址                  http://www.sse.com.cn
    公司半年度报告备置地点                                    公司办公室(五) 公司股票简况
                                              公司股票简况
    股票种类          股票上市交易所              股票简称                股票代码         变更前股票简称
    A股                  上海证券交易所         华光股份                 600475(六) 主要财务数据和指标1、 主要会计数据和财务指标
                                                                                单位:元 币种:人民币
                                                                                         本报告期末比上年度
                                   本报告期末                       上年度期末
                                                                                             期末增减(%)
    总资产                             4,797,829,108.15                4,939,139,809.01                    -2.86
    所有者权益(或股东权益)           1,262,957,458.79                1,229,472,161.46                     2.72归属于上市公司股东的每
                                                    4.93                         4.80                    2.71股净资产(元/股)
                                                                                         本报告期比上年同期
                               报告期(1-6 月)                     上年同期
                                                                                               增减(%)
    营业利润                               65,643,038.87                 74,151,620.72                    -11.47
    利润总额                               77,647,640.90                 85,983,642.70                     -9.69归属于上市公司股东的净
                                        59,085,297.33                 64,787,136.98                     -8.80利润归属于上市公司股东的扣
                                        58,802,569.59                 63,063,314.65                     -6.76除非经常性损益的净利润
    基本每股收益(元)                                   0.23                         0.25                   -8.00扣除非经常性损益后的基
                                                    0.23                         0.25                   -8.00本每股收益(元)加权平均净资产收益率
                                                    4.74                         5.68      减少 0.94 个百分点(%)经营活动产生的现金流量
                                      122,794,798.20                 -278,772,092.06                  不适用净额每股经营活动产生的现金
                                                    0.48                         -1.09                不适用流量净额(元)
          无锡华光锅炉股份有限公司 2012 年半年度报告
          2、 非经常性损益项目和金额
                                                                             单位:元 币种:人民币
                            非经常性损益项目                                          金额
           非流动资产处置损益                                                                           90,347.11
           计入当期损益的政府补助,但与公司正常经营业务密
           切相关,符合国家政策规定、按照一定标准定额或定                                               90,000.00
           量持续享受的政府补助除外
           除上述各项之外的其他营业外收入和支出                                                     152,273.76
           所得税影响额                                                                             -49,893.13
                                   合计                                                             282,727.74
          三、 股本变动及股东情况
          (一) 股份变动情况表
            报告期内,公司股份总数及股本结构未发生变化。
          (二) 股东和实际控制人情况
          1、 股东数量和持股情况
                                                                                             单位:股
    报告期末股东总数                                                                                          25,262 户
                                              前十名股东持股情况
                                                              持股                         持有有限 质押或冻
                                                                                    报告期
              股东名称                        股东性质        比例    持股总数             售条件股 结的股份
                                                                                    内增减
                                                              (%)                            份数量   数量
    无锡国联环保能源集团有限公司                      国有法人    44.55   114,056,460                          无中国人寿保险股份有限公司-分红-个人
                                                       未知    3.32     8,492,003                          无分红-005L-FH002 沪中国太平洋人寿保险股份有限公司-分红
                                                       未知    0.89     2,280,000                          无-个人分红
    张剑鸣                                          境内自然人     0.79     2,009,774                          无
    施玉庆                                          境外自然人     0.78     2,000,000                          无中国人寿保险股份有限公司-传统-普通
                                                       未知    0.78     1,999,804                          无保险产品-005L-CT001 沪中国人寿保险(集团)公司-传统-普通保
                                                       未知    0.74     1,905,851                          无险产品
    尹自力                                          境内自然人     0.59     1,499,982                          无
    无锡金和大厦有限公司                       境内非国有法人      0.57     1,464,320                          无中国农业银行-大成创新成长混合型证券
                                                       未知    0.57     1,454,090                          无投资基金
                                        前十名无限售条件股东持股情况
                                                                        持有无限售条件股份的
                            股东名称                                                                股份种类
                                                                                数量
          无锡华光锅炉股份有限公司 2012 年半年度报告
    无锡国联环保能源集团有限公司                                                  114,056,460    人民币普通股
    中国人寿保险股份有限公司-分红-个人分红-005L-FH002 沪                         8,492,003   人民币普通股
    中国太平洋人寿保险股份有限公司-分红-个人分红                                   2,280,000   人民币普通股
    张剑鸣                                                                           2,009,774   人民币普通股
    施玉庆                                                                           2,000,000   人民币普通股
    中国人寿保险股份有限公司-传统-普通保险产品-005L-CT001 沪                     1,999,804   人民币普通股
    中国人寿保险(集团)公司-传统-普通保险产品                                       1,905,851   人民币普通股
    尹自力                                                                           1,499,982   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
    中国农业银行-大成创新成长混合型证券投资基金                                     1,454,090   人民币普通股
                                  前十名股东中,中国人寿保险股份有限公司-分红-个人分红-005L-FH002
    上述股东关联关系或一致行动的      沪、中国人寿保险股份有限公司-传统-普通保险产品-005L-CT001 沪的管
    说明                              理公司均为中国人寿保险股份有限公司。除此以外,公司未知其他股东之间是否
                                  存在关联关系。
          2、 控股股东及实际控制人变更情况
            本报告期内公司控股股东及实际控制人没有发生变更。
          四、 董事、监事和高级管理人员情况
          (一) 董事、监事和高级管理人员持股变动
              报告期内公司董事、监事、高级管理人员持股未发生变化。
          (二) 新聘或解聘公司董事、监事、高级管理人员的情况
          1、2012 年 4 月 21 日,公司 2011 年度股东大会审议通过了关于选举汤兴良为公司第四届董
          事会董事的议案,任期至 2013 年 5 月 13 日。
          五、 董事会报告
          (一) 报告期内整体经营情况的讨论与分析
          1、报告期内公司经营情况的讨论与分析
          报告期内,面对严峻的宏观经济形势,尤其是火电新增机组环比下滑的不利局面,公司紧紧
          围绕能源与环保两大战略性新兴产业,进一步加快产业结构调整和产品结构调整。公司 2011
          年设立的主营电站脱硝工程及催化剂生产的无锡华光新动力环保科技股份有限公司全面投
          产,并开始产生较好的经济效益;另一方面,通过加大市场开拓力度,公司燃气轮机余热锅
          炉报告期内取得了突破,自 2011 年下半年以来共取得了 11 台新增订单,巩固了公司产品的
          市场占有率。在公司内部,公司夯实管理基础,通过全面预算管理、精益化生产和信息化管
          理三项措施,提升企业的市场竞争力和影响力,实现企业转型发展。2012 年上半年,公司
          实现营业收入 18.14 亿元,同比增长 2.64%,实现利润总额 0.78 亿元,同比减少 9.69%,实
          现净利润 0.59 亿元,同比减少 8.80%。
          2、报告期公司主要财务数据同比发生重大变动的说明
                                                 占总资产                 占总资产    增减变化
                项目            期末余额                    期初余额
                                                   比重%                    比重%     百分比%无锡华光锅炉股份有限公司 2012 年半年度报告
    资产总计        4,797,829,108.15          100.00    4,939,139,809.01         100.00            -2.86
    应收票据          254,575,627.06            5.31      157,233,151.23           3.18            61.91
    应收账款          855,538,686.18           17.83      617,154,572.61          12.50            38.63
    预付款项          149,339,276.78            3.11      263,235,588.07           5.33           -43.27
    其他应收款          40,797,015.96            0.85       27,154,542.64           0.55            50.24
    在建工程           28,713,625.08            0.60       18,156,678.71           0.37            58.14
    应付票据          570,352,182.96           11.89      310,850,650.23           6.29            83.48
    预收款项          853,331,358.13           17.79    1,338,912,866.39          27.11           -36.27
    应付职工薪酬           9,996,567.61           0.21       19,949,839.63           0.40           -49.89
    应交税费           17,262,238.04            0.36        3,391,889.93           0.07           408.93
    应付股利             5,944,108.80           0.12          377,357.45           0.01       1,475.19(1)应收票据大幅增加的原因:报告期内货款回笼收到银票大幅增加。(2)应收账款大幅增加的原因:报告期内收到客户货款的减少。(3)预付账款大幅减少的原因:报告期内采购到货结算减少预付款。(4)其他应收款大幅增加的原因:报告期内支付的投标保证金大幅增加。(5)在建工程大幅增加的原因:报告期内母公司投入的新区厂房工程以及惠联热电脱硝工程、惠联垃圾热电通风改造工程。(6)应付票据大幅增加的原因:报告期内开立的银行承兑汇票的大幅增加。(7)预收账款大幅减少的原因:报告期内产品完工实现销售。(8)应付职工薪酬大幅减少的原因:报告期内支付了年终奖。(9)应交税费大幅增加的原因:原材料投料减少,进项抵扣税额减少,导致应交增值税大幅增加。(10)应付股利大幅增加的原因:报告期内代扣的红利税以及惠联热电尚未支付的红利。
    项目               本期金额                  上期金额                  增减变化百分比%
    营业税金及附加                9,669,765.15              4,360,845.07                 121.74
    (1)   营业税金及附加大幅增加的原因:报告期内应缴增值税大幅增加
          项目                2012 年 6 月 30 日         2011 年 6 月 30 日               增减
    经营活动产生现金流净额             122,794,798.20             -278,772,092.06        401,566,890.26
    投资活动产生现金流净额                 -7,064,581.54           -84,987,636.73            77,923,055.19
    筹资活动产生现金流净额             -109,306,201.21             -21,580,740.95        -87,725,460.26(1)经营活动产生现金流净额大幅增加的原因:报告期内采购票据结算增加。(2)投资活动产生现金流净额大幅增加的原因:报告期内投资减少。(3)筹资活动产生现金流净额大幅减少的原因:报告期内归还贷款、分配股利。(二) 公司主营业务及其经营状况1、 主营业务分行业、产品情况表
                                                                              单位:元 币种:人民币无锡华光锅炉股份有限公司 2012 年半年度报告
                                                                营业收入    营业成本    营业利润率比
    分行业或                                          营业利润
                   营业收入       营业成本                      比上年同    比上年同    上年同期增减
    分产品                                              率(%)
                                                                期增减(%)   期增减(%)       (%)分产品
    循环流化                                                                               增加 0.73 个百
              834,583,024.30   701,829,679.08          15.91       -17.39      -18.10
    床锅炉                                                                                           分点
                                                                                        减少 1.99 个百
    煤粉锅炉     279,277,493.85   237,968,840.99          14.79        86.79       91.25
                                                                                                  分点
                                                                                        减少 10.2 个百
    特种锅炉     236,147,008.61   221,800,069.87           6.08        66.25       86.50
                                                                                                  分点
                                                                                        减少 0.61 个百
    电力、热力   288,595,114.91   253,954,790.93          12.00         3.78        4.50
                                                                                        分点锅炉辅机
                                                                                        增加 5.51 个百
    及其他产     151,394,489.18   129,398,132.93          14.53        -9.64      -15.11
                                                                                                  分点品其中:报告期内上市公司向控股股东及其子公司销售产品和提供劳务的关联交易总金额12,646.85 万元。2、 主营业务分地区情况
                                                                        单位:元 币种:人民币
            地区                       营业收入                        营业收入比上年增减(%)
    国内                                        1,789,997,130.85                                     2.43
    国外                                           12,662,507.54                                  5617.69报告期,国外营业收入 1266.25 万元是指以外汇结算的,母公司实际供给国外客户的产品营业收入为 11569.04 万元,占母公司营业收入的 8.27%。(三)公司投资情况1、 募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。2、 非募集资金项目情况
    报告期内,公司无非募集资金投资项目。(四) 报告期内现金分红政策的制定及执行情况《公司章程》第一百六十九条公司利润分配政策为:(一)公司的利润分配应重视对投资者的合理投资回报,利润分配政策应保持连续性和稳定性;(二)公司可以采取现金或者股票方式分配股利,可以进行中期现金分红;(三)公司最近三年以现金方式累计分配的利润少于最近三年实现的年均可分配利润的百分之三十的,不得向社会公众增发新股、发行可转换公司债券。(四)存在股东违规占用上市公司资金情况的,公司应当扣减该股东所获分配的现金红利,以偿还其占用的资金。公司 2009 年度、2010 年度、2011 年度每年现金分红 2560万元,共计派发 7680 万元,占最近三年实现的年均可分配利润的 58.10%。
       无锡华光锅炉股份有限公司 2012 年半年度报告
       六、 重要事项
       (一) 公司治理的情况
       报告期内,公司严格按照中国证监会、上海证券交易所法律法规,持续完善公司治理,开展
       公司内部控制规范建设,按照《内部控制规范实施工作方案》的进度,目前正处于查找内控
       缺陷阶段。
       (二) 报告期实施的利润分配方案执行情况
       1、公司 2011 年度股东大会审议通过了 2011 年度利润分配方案,每 10 股分配现金红利 1 元。
       2012 年 5 月 30 日,公司发布了关于 2011 年度利润分配方案实施公告,股权登记日 6 月 4
       日,除息日 6 月 5 日,现金红利发放日 6 月 8 日。
       (三) 重大诉讼仲裁事项
             本报告期公司无重大诉讼、仲裁事项。
       (四) 破产重整相关事项
             本报告期公司无破产重整相关事项。
       (五) 公司持有其他上市公司股权、参股金融企业股权情况
       1、 持有非上市金融企业股权情况
                                              占该公                                报告期
                                                                           报告期
    所持对象     最初投资成      持有数量     司股权        期末账面价              所有者 会计核    股份来
                                                                           损益
      名称         本(元)      (股)       比例          值(元)                权益变 算科目      源
                                                                           (元)
                                              (%)                                 动(元)
    江苏银行
                                                                                            长期股
    股份有限     5,000,000.00     8,294,249         0.1     4,650,000.00        0       0            原始股
                                                                                            权投资
    公司
    国联财务
                                                                                            长期股
    有限责任    25,000,000.00    25,000,000          5     25,000,000.00        0       0            原始股
                                                                                            权投资
    公司
      合计      30,000,000.00    33,294,249     /          29,650,000.00        0       0      /        /
       (六) 报告期内公司收购及出售资产、吸收合并事项
         本报告期公司无收购及出售资产、吸收合并事项。
       (七) 报告期内公司重大关联交易事项
       1、 与日常经营相关的关联交易
                                                                              单位:万元 币种:人民币
                                                                    关联交               占同类交   关联交
                                关联关    关联交易         关联交             关联交易
       关联交易方                                                   易定价               易金额的   易结算
                                  系        类型           易内容                金额
                                                                      原则               比例(%)     方式
    江阴华泰机械制造有限公司        参股子   购买商品          加工费   市场价      1,487.46     12.00 转账
       无锡华光锅炉股份有限公司 2012 年半年度报告
                              公司
                                                              部件采
                              参股子
    无锡锡东能源科技有限公司                   购买商品           购及加      市场价       2,765.07         6.02     转账
                              公司
                                                              工费
                              母公司
    无锡市电力燃料有限公司        的控股       购买商品           煤          市场价      13,992.88        42.56     转账
                              子公司
                              母公司无锡国联华光电站工程有限
                              的控股       销售商品           锅炉        市场价       6,965.91         5.88     转账公司
                              子公司
                                           水电汽等
                              母公司
                                           其他公用
    无锡市双河尖电厂              的全资                          热力        市场价       2,126.30         7.37     转账
                                           事业费用
                              子公司
                                           (销售)
                            合计                                             /        27,337.62                     /
       2、 其他重大关联交易(单位:万元)
       (1)关联租赁
       公司出租情况表
         出租方名称       承租方名称         租赁资产种类              租赁起始日 租赁终止日 年度确认的租赁收益
        惠联垃圾热电     国联环保科技 污泥一车间厂房设备                 2011-7-1     2014-6-30           101.00
       公司承租情况表
         出租方名称       承租方名称        租赁资产种类                租赁起始日           租赁终止日         年度确认的租赁费
          集团公司          本公司               重型车间                 2011-1-1.          2030-12-31                   90
          集团公司          本公司                 土地                   2012-1-1           2013-12-31                 59.59
          集团公司          本公司                 干道                   2012-1-1           2013-12-31                 13.72
          集团公司          本公司         房屋(会堂、餐厅)               2012-1-1           2013-12-31                  3.62
       (2)关联担保情况
                                                                                                                        担保是否已
               担保方                 被担保方            担保金额          担保起始日            担保到期日
                                                                                                                        经履行完毕
             集团公司               惠联垃圾热电          1,500.00           2012-5-10             2013-5-10               是
             集团公司               惠联垃圾热电          2,000.00           2011-11-7             2012-11-7               否
             集团公司               惠联垃圾热电          2,500.00           2011-12-26            2012-12-26              否
       集团公司、双河尖电厂         惠联垃圾热电          9,500.00           2006-3-17             2014-3-16               否
           中小担保公司             惠联垃圾热电          327.2728           2007-8-16             2022-8-16               否
             集团公司                 惠联热电            4,500.00           2011-11-2             2012-11-22              否
             集团公司                 惠联热电            3,500.00           2011-10-10            2012-10-10              否
             集团公司                 惠联热电            5,00.00            2011-11-7             2012-11-22              否
             集团公司                 惠联热电            1,500.00           2011-12-22            2012-12-22              否
       (3)关联方资金拆借
          关联方        拆借资金             起始日                     到期日                            说明
         财务公司        6,000.00         2011-5.11 起               2012-12-26 止                惠联垃圾热电短期借款无锡华光锅炉股份有限公司 2012 年半年度报告
    财务公司       3,000.00        2012-6-12 起     2013-6-12 止            惠联热电短期借款
    财务公司       15,000.00       2012-4-26 起     2014-4-26 止    惠联热电短期借款(国联集团委托贷款)
    财务公司       6,000.00        2011-11-16 起    2012-12-27 止   惠联热电短期借款(集团公司委托贷款)2012 年 1-6 月,本公司向财务公司共支付利息 1284.76 万元(八) 重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1) 托管情况
    本报告期公司无托管事项。(2) 承包情况
    本报告期公司无承包事项。(3) 租赁情况
    本报告期公司无租赁事项。2、 担保情况
    本报告期公司无担保事项。3、 委托理财及委托贷款情况(1) 委托理财情况
    本报告期公司无委托理财事项。(2) 委托贷款情况
    本报告期公司无委托贷款事项。4、 其他重大合同1、2012 年 5 月 16 日,公司与北京京西燃气热电有限公司签署了《北京西北热电中心京能燃气热电工程余热锅炉岛采购合同》,合同标的是 3 台套 9F 级立式燃气轮机余热锅炉,合同总价为 2.8993 亿元人民币,合同最终交货期为合同生效后 10 个月。目前该合同正在执行中。(九) 承诺事项履行情况1、 本报告期或持续到报告期内,上市公司、控投股东及实际控制人没有承诺事项。(十) 聘任、解聘会计师事务所情况
    是否改聘会计师事务所:            否(十一) 上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况公司、公司董事、监事、高级管理人员以及公司股东无锡国联环保能源集团有限公司、公司实际控制人无锡市国联发展(集团)有限公司在报告期内没有受到中国证监会稽查、中国证无锡华光锅炉股份有限公司 2012 年半年度报告监会行政处罚、通报批评、上海证券交易所公开谴责的情形。(十二) 其他重大事项的说明
    本报告期公司无其他重大事项。(十三) 信息披露索引
                                 刊载的报刊名
             事项                                    刊载日期    刊载的互联网网站及检索路径
                                   称及版面
    第四届董事会第十二次会议                                       上 海 证 券 交          易   所
                                 上海证券报        2012-3-9
    决议公告暨股东大会通知                                         http://www.sse.com.cn
    第四届监事会第八次会议决                                       上 海 证 券 交          易   所
                                 上海证券报        2012-3-9
    议公告                                                         http://www.sse.com.cn关于 2011 年日常关联交易超
                                                                上 海 证 券 交          易   所
    额部分追认及 2012 年日常关      上海证券报        2012-3-9
                                                                http://www.sse.com.cn联交易预计的公告关于 2011 年公司控股子公司
                                                                上 海 证 券 交          易   所
    关联贷款超额部分追认及          上海证券报        2012-3-9
                                                                http://www.sse.com.cn2012 年关联交易公告
    关于公司控股子公司与双河                                       上 海 证 券 交          易   所
                                 上海证券报        2012-3-9
    尖热电厂的关联交易公告                                         http://www.sse.com.cn
                                                                上 海 证 券 交          易   所
    公司 2011 年度报告              上海证券报        2012-3-9
                                                                http://www.sse.com.cn
    第四届董事会第十三次会议                                       上 海 证 券 交          易   所
                                 上海证券报        2012-3-22
    决议公告                                                       http://www.sse.com.cn
                                                                上 海 证 券 交          易   所
    2011 年度股东大会决议公告       上海证券报        2012-4-24
                                                                http://www.sse.com.cn
    第四届董事会第十四次会议                                       上 海 证 券 交          易   所
                                 上海证券报        2012-4-26
    决议公告                                                       http://www.sse.com.cn
                                                                上 海 证 券 交          易   所
    公司 2012 年一季度报告          上海证券报        2012-4-26
                                                                http://www.sse.com.cn
                                                                上 海 证 券 交          易   所
    合同公告                        上海证券报        2012-5-16
                                                                http://www.sse.com.cn第四届董事会第十五次会议
                                                                上 海 证 券 交          易   所
    决议公告暨 2012 年第一次临      上海证券报        2012-5-22
                                                                http://www.sse.com.cn时股东大会通知
    公司 2011 年度利润分配实施                                     上 海 证 券 交          易   所
                                 上海证券报        2012-5-30
    公告                                                           http://www.sse.com.cn
    2012 年第一次临时股东大会                                      上 海 证 券 交          易   所
                                 上海证券报        2012-6-8
    决议公告                                                       http://www.sse.com.cn七、 财务会计报告(未经审计)(一) 财务报表无锡华光锅炉股份有限公司 2012 年半年度报告
                                  合并资产负债表
                                 2012 年 6 月 30 日编制单位: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                     5-01                940,350,689.37                 933,926,673.92
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                     5-03                254,575,627.06                 157,233,151.23
    应收账款                     5-04                855,538,686.18                 617,154,572.61
    预付款项                     5-05                149,339,276.78                 263,235,588.07
    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                                            350,000.00
    其他应收款                   5-06                 40,797,015.96                  27,154,542.64
    买入返售金融资产
    存货                         5-07              1,188,682,420.57                1,529,295,599.32
    一年内到期的非流动资产
    其他流动资产                 5-08                  5,595,316.72                    5,595,316.72
        流动资产合计                                3,435,229,032.64                3,533,595,444.51非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                 5-10                 69,510,971.73                  73,260,971.73
    投资性房地产                 5-11                  4,153,677.74                    4,238,806.64
    固定资产                     5-12              1,111,583,048.77                1,160,306,818.58
    在建工程                     5-13                 28,713,625.08                  18,156,678.71
    工程物资
    固定资产清理
    生产性生物资产无锡华光锅炉股份有限公司 2012 年半年度报告
    油气资产
    无形资产                     5-14             107,545,346.70     110,135,254.83
    开发支出
    商誉
    长期待摊费用                 5-15              21,261,919.84      19,614,348.36
    递延所得税资产               5-16              19,831,485.65      19,831,485.65
    其他非流动资产
        非流动资产合计                            1,362,600,075.51   1,405,544,364.50
          资产总计                                4,797,829,108.15   4,939,139,809.01流动负债:
    短期借款                     5-18             510,500,000.00     560,800,000.00
    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                     5-19             570,352,182.96     310,850,650.23
    应付账款                     5-20            1,217,846,352.46   1,124,132,284.90
    预收款项                     5-21             853,331,358.13    1,338,912,866.39
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                 5-22                9,996,567.61     19,949,839.63
    应交税费                     5-23              17,262,238.04        3,391,889.93
    应付利息                                                             151,836.66
    应付股利                                         5,944,108.80        377,357.45
    其他应付款                   5-24                6,660,586.34       5,465,169.33
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债                                      900,000.00
        流动负债合计                              3,192,793,394.34   3,364,031,894.52非流动负债:
    长期借款                     5-25              98,272,728.00      98,636,364.00
    应付债券
    长期应付款无锡华光锅炉股份有限公司 2012 年半年度报告
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债               5-27                 23,835,832.18                  24,255,832.18
        非流动负债合计                                122,108,560.18                 122,892,196.18
          负债合计                                  3,314,901,954.52                3,486,924,090.70所有者权益(或股东权益):
    实收资本(或股本)           5-28                256,000,000.00                 256,000,000.00
    资本公积                     5-29                142,594,624.03                 142,594,624.03
    减:库存股
    专项储备
    盈余公积                     5-30                141,507,046.22                 141,507,046.22
    一般风险准备
    未分配利润                   5-31                722,855,788.54                 689,370,491.21
    外币报表折算差额
    归属于母公司所有者权益合计                         1,262,957,458.79                1,229,472,161.46
    少数股东权益                                     219,969,694.84                 222,743,556.85
          所有者权益合计                            1,482,927,153.63                1,452,215,718.31
        负债和所有者权益总计                        4,797,829,108.15                4,939,139,809.01
    法定代表人:王福军      主管会计工作负责人:汤兴良       会计机构负责人:周文院
                               母公司资产负债表
                                 2012 年 6 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
                                    附
               项目                               期末余额                       年初余额
                                    注流动资产:
    货币资金                                         870,488,009.09                 870,074,171.26
    交易性金融资产
    应收票据                                         236,675,433.40                 121,125,952.92
    应收账款                                         694,510,886.83                 509,865,432.89
    预付款项                                         124,968,290.06                 242,225,733.55
    应收利息
    应收股利                                            350,000.00
    其他应收款                                        30,175,922.97                  17,905,260.09
    存货                                           1,018,748,131.28                1,338,982,243.63无锡华光锅炉股份有限公司 2012 年半年度报告一年内到期的非流动资产
    其他流动资产
        流动资产合计                              2,975,916,673.63   3,100,178,794.34非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                                  273,075,447.39     276,825,447.39
    投资性房地产
    固定资产                                      211,407,327.08     225,174,883.60
    在建工程                                       13,258,752.86         422,756.04
    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                                       58,816,419.63      62,163,144.51
    开发支出
    商誉
    长期待摊费用                                     2,124,465.85       1,955,056.46
    递延所得税资产                                 11,979,819.66      11,979,819.66
    其他非流动资产
        非流动资产合计                             570,662,232.47     578,521,107.66
          资产总计                                3,546,578,906.10   3,678,699,902.00流动负债:
    短期借款                                                          50,000,000.00
    交易性金融负债
    应付票据                                      530,604,037.18     289,095,171.73
    应付账款                                     1,064,648,647.18    984,358,309.83
    预收款项                                      724,894,227.13    1,171,286,443.67
    应付职工薪酬                                     2,312,361.60     10,492,689.40
    应交税费                                       17,283,205.01        5,304,957.16
    应付利息                                                             100,222.22
    应付股利                                         1,201,330.38
    其他应付款                                       4,166,943.79       2,971,743.31一年内到期的非流动负债
    其他流动负债                                      900,000.00无锡华光锅炉股份有限公司 2012 年半年度报告
        流动负债合计                                    2,346,010,752.27                2,513,609,537.32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
    其他非流动负债                                       16,275,832.18                   16,275,832.18
        非流动负债合计                                    16,275,832.18                   16,275,832.18
          负债合计                                      2,362,286,584.45                2,529,885,369.50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                                            149,440,323.63                  149,440,323.63
    减:库存股
    专项储备
    盈余公积                                            141,507,046.22                  141,507,046.22
    一般风险准备
    未分配利润                                          637,344,951.80                  601,867,162.65
    所有者权益(或股东权益)合计                           1,184,292,321.65                1,148,814,532.50负债和所有者权益(或股东权
                                                        3,546,578,906.10                3,678,699,902.00益)总计
    法定代表人:王福军      主管会计工作负责人:汤兴良         会计机构负责人:周文院
                                        合并利润表
                                      2012 年 1—6 月
                                                                           单位:元 币种:人民币
                   项目                      附注            本期金额                  上期金额
    一、营业总收入                              5-32           1,813,715,574.61            1,766,989,626.23
    其中:营业收入                          5-32           1,813,715,574.61            1,766,989,626.23
            利息收入
            已赚保费
            手续费及佣金收入
    二、营业总成本                                             1,749,572,535.74            1,696,707,627.30
    其中:营业成本                          5-32           1,558,862,462.74            1,502,218,380.46
            利息支出
            手续费及佣金支出无锡华光锅炉股份有限公司 2012 年半年度报告
              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                 5-33            9,669,765.15             4,360,845.07
              销售费用                       5-34           33,582,110.96            32,873,571.82
              管理费用                       5-35          135,259,040.12          144,796,415.36
              财务费用                       5-36           12,199,156.77            12,458,414.59
              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)              5-37            1,500,000.00             3,869,621.79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)                         65,643,038.87            74,151,620.72
        加:营业外收入                       5-38           14,432,874.45            14,650,769.37
        减:营业外支出                       5-39            2,428,272.42             2,818,747.39
          其中:非流动资产处置损失                            146,610.18               111,232.60
    四、利润总额(亏损总额以“-”号填列)                     77,647,640.90            85,983,642.70
        减:所得税费用                                      10,484,591.33            10,767,144.53
    五、净利润(净亏损以“-”号填列)                         67,163,049.57            75,216,498.17
        归属于母公司所有者的净利润                          59,085,297.33            64,787,136.98
        少数股东损益                                         8,077,752.24            10,429,361.19六、每股收益:
        (一)基本每股收益                   5-40                    0.23                     0.25
        (二)稀释每股收益七、其他综合收益八、综合收益总额归属于母公司所有者的综合收益总额
        归属于少数股东的综合收益总额
    法定代表人:王福军       主管会计工作负责人:汤兴良     会计机构负责人:周文院
                                       母公司利润表
                                      2012 年 1—6 月
                                                                     单位:元 币种:人民币
                    项目                     附注         本期金额               上期金额无锡华光锅炉股份有限公司 2012 年半年度报告
    一、营业收入                                              1,398,424,883.02           1,363,024,363.83
        减:营业成本                                       1,212,769,105.02           1,159,381,810.65
            营业税金及附加                                     7,924,058.00               3,264,211.58
            销售费用                                         41,621,689.55              42,386,809.85
            管理费用                                         86,301,511.77             105,797,716.25
            财务费用                                          -8,183,082.23              -5,423,411.99
            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)                              12,690,861.80                1,858,958.18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)                          70,682,462.71              59,476,185.67
        加:营业外收入                                          473,921.24                2,449,971.36
        减:营业外支出                                         1,539,725.26               2,093,013.49
            其中:非流动资产处置损失
    三、利润总额(亏损总额以“-”号填列)                      69,616,658.69              59,833,143.54
        减:所得税费用                                         8,538,869.54               8,697,771.53
    四、净利润(净亏损以“-”号填列)                          61,077,789.15              51,135,372.01五、每股收益:
        (一)基本每股收益
        (二)稀释每股收益六、其他综合收益七、综合收益总额
    法定代表人:王福军       主管会计工作负责人:汤兴良       会计机构负责人:周文院
                                      合并现金流量表
                                      2012 年 1—6 月
                                                                         单位:元 币种:人民币
                 项目                  附注         本期金额                       上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                           882,093,892.85                1,207,227,260.97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无锡华光锅炉股份有限公司 2012 年半年度报告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                                    743,654.78        1,445,892.55
    收到其他与经营活动有关的现金                      254,043,963.77      68,131,232.96
    经营活动现金流入小计                             1,136,881,511.40   1,276,804,386.48
    购买商品、接受劳务支付的现金                      524,077,951.02    1,254,274,342.32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                     66,115,703.91      75,696,899.14
    支付的各项税费                                113,368,966.92      84,136,040.21
    支付其他与经营活动有关的现金                      310,524,091.35     141,469,196.87
    经营活动现金流出小计                             1,014,086,713.20   1,555,576,478.54
    经营活动产生的现金流量净额                        122,794,798.20    -278,772,092.06二、投资活动产生的现金流量:
    收回投资收到的现金                                                  1,000,000.00
    取得投资收益收到的现金                               5,295,409.09       3,840,143.81处置固定资产、无形资产和其他长
                                                      3,815,000.00           1,500.00期资产收回的现金净额处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金                           28,750.00
    投资活动现金流入小计                                 9,139,159.09       4,841,643.81购建固定资产、无形资产和其他长
                                                    16,202,550.63      88,829,280.54期资产支付的现金
    投资支付的现金                                                      1,000,000.00
    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                             1,190.00
    投资活动现金流出小计                               16,203,740.63      89,829,280.54
    投资活动产生的现金流量净额                          -7,064,581.54     -84,987,636.73无锡华光锅炉股份有限公司 2012 年半年度报告三、筹资活动产生的现金流量:
    吸收投资收到的现金                                                                  13,000,000.00其中:子公司吸收少数股东投资收
                                                                                         13,000,000.00到的现金
    取得借款收到的现金                                  247,500,000.00                 295,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金                               109,594.74                          82,619.03
    筹资活动现金流入小计                                    247,609,594.74                 308,082,619.03
    偿还债务支付的现金                                  298,163,636.00                 285,563,636.00分配股利、利润或偿付利息支付的
                                                          58,655,722.95                  44,016,486.78现金
    其中:子公司支付给少数股东
                                                           6,486,193.23                     793,000.00的股利、利润
    支付其他与筹资活动有关的现金                                 96,437.00                         83,237.20
    筹资活动现金流出小计                                    356,915,795.95                 329,663,359.98
    筹资活动产生的现金流量净额                          -109,306,201.21                     -21,580,740.95四、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                              6,424,015.45                -385,340,469.74
    加:期初现金及现金等价物余额                            933,926,673.92                1,329,047,721.51
    六、期末现金及现金等价物余额                            940,350,689.37                 943,707,251.77
    法定代表人:王福军      主管会计工作负责人:汤兴良         会计机构负责人:周文院
                                     母公司现金流量表
                                       2012 年 1—6 月
                                                                          单位:元 币种:人民币
                项目                   附注         本期金额                        上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                            573,482,319.72                 885,427,379.46
    收到的税费返还
    收到其他与经营活动有关的现金                            239,948,634.45                  54,228,887.82
        经营活动现金流入小计                             813,430,954.17                 939,656,267.28
    购买商品、接受劳务支付的现金                            331,306,013.21                 959,523,401.20
    支付给职工以及为职工支付的现金                           34,420,962.85                  49,672,875.08
    支付的各项税费                                       91,074,409.35                  68,000,956.73
    支付其他与经营活动有关的现金                            280,537,420.57                 187,606,938.26
        经营活动现金流出小计                             737,338,805.98                1,264,804,171.27无锡华光锅炉股份有限公司 2012 年半年度报告
    经营活动产生的现金流量净额                         76,092,148.19              -325,147,903.99二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金                          6,090,861.80                    1,848,000.00
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额收到其他与投资活动有关的现金
        投资活动现金流入小计                         6,090,861.80                    1,848,000.00
    购建固定资产、无形资产和其
                                                     6,948,856.80                   25,431,921.16他长期资产支付的现金
    投资支付的现金                                                                  8,000,000.00
    取得子公司及其他营业单位支付的现金净额支付其他与投资活动有关的现金
        投资活动现金流出小计                         6,948,856.80                   33,431,921.16
    投资活动产生的现金流量净额                              -857,995.00            -31,583,921.16三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金
    发行债券收到的现金收到其他与筹资活动有关的现金
        筹资活动现金流入小计
    偿还债务支付的现金                             50,000,000.00                   10,000,000.00
    分配股利、利润或偿付利息支
                                                    24,820,315.36                   25,721,966.41付的现金支付其他与筹资活动有关的现金
        筹资活动现金流出小计                        74,820,315.36                   35,721,966.41
    筹资活动产生的现金流量净额                        -74,820,315.36               -35,721,966.41四、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                            413,837.83            -392,453,791.56
    加:期初现金及现金等价物余额                      870,074,171.26             1,276,849,963.16
    六、期末现金及现金等价物余额                      870,488,009.09               884,396,171.60
    法定代表人:王福军      主管会计工作负责人:汤兴良     会计机构负责人:周文院无锡华光锅炉股份有限公司 2012 年半年度报告
                                                                 合并所有者权益变动表
                                                                     2012 年 1—6 月
                                                                                                                                单位:元 币种:人民币
                                                                                    本期金额
                                                          归属于母公司所有者权益
      项目
                     实收资本(或                      减:库   专项                    一般风                           少数股东权益     所有者权益合计
                                        资本公积                         盈余公积                未分配利润       其他
                         股本)                          存股   储备                    险准备
    一、上年年末余额     256,000,000.00   142,594,624.03                   141,507,046.22            689,370,491.21          222,743,556.85   1,452,215,718.31加:会计政策变更前期差错更正
          其他
    二、本年年初余额     256,000,000.00   142,594,624.03                   141,507,046.22            689,370,491.21          222,743,556.85   1,452,215,718.31三、本期增减变动
    金额(减少以“-”                                                                                33,485,297.33           -2,773,862.01     30,711,435.32号填列)
    (一)净利润                                                                                      59,085,297.33            8,077,752.24     67,163,049.57(二)其他综合收益上述(一)和(二)
                                                                                                  59,085,297.33            8,077,752.24     67,163,049.57小计(三)所有者投入和减少资本1.所有者投入资无锡华光锅炉股份有限公司 2012 年半年度报告本2.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                    -25,600,000.00   -10,851,614.25   -36,451,614.251.提取盈余公积2.提取一般风险准备3.对所有者(或
                                                  -25,600,000.00   -10,851,614.25   -36,451,614.25股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他无锡华光锅炉股份有限公司 2012 年半年度报告
    四、本期期末余额     256,000,000.00   142,594,624.03                   141,507,046.22            722,855,788.54          219,969,694.84   1,482,927,153.63
                                                                                                                                单位:元 币种:人民币
                                                                                 上年同期金额
                                                          归属于母公司所有者权益
      项目
                     实收资本(或                      减:库   专项                    一般风                           少数股东权益     所有者权益合计
                                        资本公积                         盈余公积                未分配利润       其他
                         股本)                          存股   储备                    险准备
    一、上年年末余额     256,000,000.00   142,594,624.03                   130,284,822.05            591,873,223.02          190,360,177.77   1,311,112,846.87加:会计政策变更前期差错更正
             其他
    二、本年年初余额     256,000,000.00   142,594,624.03                   130,284,822.05            591,873,223.02          190,360,177.77   1,311,112,846.87三、本期增减变动
    金额(减少以“-”                                                                                39,187,136.98           22,743,735.87     61,930,872.85号填列)
    (一)净利润                                                                                      64,787,136.98           22,743,735.87     87,530,872.85(二)其他综合收益上述(一)和(二)
                                                                                                  64,787,136.98           22,743,735.87     87,530,872.85小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入无锡华光锅炉股份有限公司 2012 年半年度报告所有者权益的金额3.其他
    (四)利润分配                                                                               -25,600,000.00                        -25,600,000.001.提取盈余公积2.提取一般风险准备3.对所有者(或
                                                                                             -25,600,000.00                        -25,600,000.00股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额    256,000,000.00    142,594,624.03                130,284,822.05          631,060,360.00      213,103,913.64   1,373,043,719.72
                                     法定代表人:王福军   主管会计工作负责人:汤兴良   会计机构负责人:周文院无锡华光锅炉股份有限公司 2012 年半年度报告
                                                               母公司所有者权益变动表
                                                                   2012 年 1—6 月
                                                                                                                                  单位:元 币种:人民币
                                                                                                 本期金额
                     项目                     实收资本(或                       减:库   专项                    一般风
                                                                 资本公积                          盈余公积                 未分配利润      所有者权益合计
                                                股本)                           存股     储备                    险准备
    一、上年年末余额                              256,000,000.00   149,440,323.63                    141,507,046.22            601,867,162.65   1,148,814,532.50
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                              256,000,000.00   149,440,323.63                    141,507,046.22            601,867,162.65   1,148,814,532.50
    三、本期增减变动金额(减少以“-”号填列)                                                                                  35,477,789.15     35,477,789.15
    (一)净利润                                                                                                                61,077,789.15     61,077,789.15(二)其他综合收益
    上述(一)和(二)小计                                                                                                      61,077,789.15     61,077,789.15(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                                                                                                             -25,600,000.00     -25,600,000.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分配                                                                                                -25,600,000.00     -25,600,000.004.其他无锡华光锅炉股份有限公司 2012 年半年度报告(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                              256,000,000.00   149,440,323.63                      141,507,046.22            637,344,951.80   1,184,292,321.65
                                                                                                                                    单位:元 币种:人民币
                                                                                                 上年同期金额
                    项目                      实收资本(或                       减:库   专项                      一般风
                                                                 资本公积                            盈余公积                 未分配利润      所有者权益合计
                                                股本)                             存股   储备                      险准备
    一、上年年末余额                              256,000,000.00   149,440,323.63                      130,284,822.05            526,467,145.07   1,062,192,290.75
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                              256,000,000.00   149,440,323.63                      130,284,822.05            526,467,145.07   1,062,192,290.75
    三、本期增减变动金额(减少以“-”号填列)                                                                                    25,535,372.01     25,535,372.01
    (一)净利润                                                                                                                  51,135,372.01     51,135,372.01(二)其他综合收益
    上述(一)和(二)小计                                                                                                        51,135,372.01     51,135,372.01无锡华光锅炉股份有限公司 2012 年半年度报告(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                                                                                                  -25,600,000.00     -25,600,000.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分配                                                                                     -25,600,000.00     -25,600,000.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                              256,000,000.00   149,440,323.63              130,284,822.05       552,002,517.08   1,087,727,662.76
                                    法定代表人:王福军    主管会计工作负责人:汤兴良   会计机构负责人:周文院无锡华光锅炉股份有限公司 2012 年半年度报告
      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(现更名为无锡国联环保能源集团有限公司,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。
    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 日召开的股权分置改革股东大会决议,本公司非流通股股东向全体流通股股东每 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:无锡市城南路 3 号
    本公司法定代表人:王福军
    本公司的组织形式:股份有限公司(上市)
    本公司企业法人营业执照注册号:320200000014573
    本公司设有财务部、法务审计部、物资部、制造部、市场部、开发部、证券投资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、压力容器的设计研发、技术咨询、技术服务、制造、销售;烟气脱硫脱硝成套设备的设计研发、技术咨询、技术服务、制造、销售、安装;金属材料、机械配件的销售;环保工程技术咨询、技术服务;机电设备安装工程专业承包(三级);I 级锅炉(参数不限)安装、改造、维修;房屋租赁;起重机械安装、维修(凭有效资质证书经营);自营和代理各类商品及技术的进出口业务(国家限定企业经营或禁止进出口的商品和技术除外)。
    4、财务报告的批准报出者和报出日期
    公司财务报告由本公司董事会批准于 2012 年 8 月 7 日报出。无锡华光锅炉股份有限公司 2012 年半年度报告
      附 注 2: 公 司 主 要 会 计 政 策 、 会 计 估 计 和 前 期 差 错
    1、财务报表的编制基础
    本财务报表以持续经营为基础,根据实际发生的交易和事项,按照财政部 2006 年 2 月15 日颁布的《企业会计准则》、应用指南及准则解释的规定进行确认和计量,在此基础上编制财务报表。
    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有关信息。
    3、 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。
    4、记账本位币
    本公司以人民币为记账本位币。
    5、同一控制下和非同一控制下企业合并的会计处理方法
    (1) 同一控制下的企业合并: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;资本公积不足以冲减的,调整留存收益。合并方发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,于发生时计入当期损益,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。合并方发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,于发生时计入当期损益,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。
    6、合并财务报表的编制方法
    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。本公司与子公司之间、子公司与子公司之间所有重大往来余额、投资、交易及无锡华光锅炉股份有限公司 2012 年半年度报告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。
    7、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。
    8、外币业务和外币报表折算
    (1)对发生的外币交易,以交易发生日中国人民银行公布的市场汇率中间价折算为记账本位币记账。其中,对发生的外币兑换或涉及外币兑换的交易,按照交易实际采用的汇率进行折算。
    (2)资产负债表日,将外币货币性资产和负债账户余额,按资产负债表日中国人民银行公布的市场汇率中间价折算为记账本位币金额。按照资产负债表日折算汇率折算的记账本位币金额与原账面记账本位币金额的差额,作为汇兑损益处理。其中,与购建固定资产有关的外币借款产生的汇兑损益,按借款费用资本化的原则处理;属开办期间发生的汇兑损益计入开办费;其余计入当期的财务费用。
    (3)资产负债表日,对以历史成本计量的外币非货币项目,仍按交易发生日中国人民银行公布的市场汇率中间价折算,不改变其原记账本位币金额;对以公允价值计量的外币非货币性项目,按公允价值确定日中国人民银行公布的市场汇率中间价折算,由此产生的汇兑损益作为公允价值变动损益,计入当期损益。
    9、金融工具
    (1)金融资产和金融负债的分类与计量
    本公司按投资目的和经济实质将拥有的金融资产分为交易性金融资产、可供出售金融资产、应收款项、持有至到期投资四类。其中:交易性金融资产以公允价值计量,公允价值变动计入当期损益;可供出售金融资产以公允价值计量,公允价值变动计入股东权益;应收款项及持有至到期投资以摊余成本计量。无锡华光锅炉股份有限公司 2012 年半年度报告
    本公司按经济实质将承担的金融负债分为以公允价值计量且其变动计入当期损益的金融负债和以摊余成本计量的其他金融负债两类。
    (2)金融资产和金融负债公允价值的确定
    存在活跃市场的,本公司已持有的金融资产或拟承担的金融负债,采用活跃市场中的现行出价,本公司拟购入的金融资产或已承担的金融负债采用活跃市场中的现行要价,没有现行出价或要价,采用最近交易的市场报价或经调整的最近交易的市场报价,除非存在明确的证据表明该市场报价不是公允价值。
    不存在活跃市场的,本公司采用估值技术确定公允价值,估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等。
    (3)金融资产转移的确认与计量
    本公司将金融资产让与或交付给该金融资产发行方以外的另一方为金融资产转移,转移金融资产可以是金融资产的全部,也可以是一部分。包括两种形式:
    将收取金融资产现金流量的权利转移给另一方;
    将金融资产转移给另一方,但保留收取金融资产现金流量的权利,并承担将收取的现金流量支付给最终收款方的义务。
    本公司已将全部或一部分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,终止确认该全部或部分金融资产,收到的对价与所转移金融资产账面价值的差额确认为损益,同时将原在所有者权益中确认的金融资产累计利得或损失转入损益;保留了所有权上几乎所有的风险和报酬时,继续确认该全部或部分金融资产,收到的对价确认为金融负债。
    对于本公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,但未放弃对该金融资产控制的,按照其继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。
    (4)金融资产和金融负债终止确认
    满足下列条件之一的公司金融资产将被终止确认:
    收取该金融资产现金流量的合同权利终止。
    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。
    公司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无锡华光锅炉股份有限公司 2012 年半年度报告分。
    (5)金融资产减值
    以摊余成本计量的金融资产发生减值时,减值损失按账面价值与按原实际利率折现的预计未来现金流量的现值之间的差额计算。
    对以摊余成本计量的金融资产确认减值损失后,如有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。但是转回后的账面价值不超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。
    可供出售金融资产发生减值时,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。
    10、应收款项
    应收款项包括应收账款、其他应收款。
    (1)单项金额重大的应收账款的判断依据:金额前 10 名的应收账款或虽不属于前 10名但占应收账款总额的 5%(含 5%)以上的应收账款;单项金额重大的其他应收款的判断依据:金额前 10 名且金额大于 100 万元的其他应收款。
    坏账准备计提方法:根据未来现金流量现值低于账面价值的差额,单独进行减值测试,计提坏账准备。
    (2) 按组合计提坏账准备的应收款项:
    对于单项金额不重大的应收款项,以及单项金额重大经单独测试后未发生减值的应收款项按信用风险特征划分为若干组合,根据以前年度与之相同或相类似的、具有类似信用风险特征的应收款项组合的实际损失率为基础,结合现时情况确定应计提的坏账准备。
           ①   按账龄组合、采用账龄分析法计提坏账准备的应收款项坏账准备计提比例如
    下:
                账龄     一年以内      一至二年       二至三年   三至五年   五年以上
       计提比例(%)           5               8           15         50        100
           ②   关联方组合:合并范围内关联方应收款项不计提坏账准备。
    (3)单项金额虽不重大但单项计提坏账准备的应收款项:
    单项金额虽不重大但单项计提坏账准备的理由:应收款项的未来现金流量现值与应收款项组合的未来现金流量现值存在显著差异。无锡华光锅炉股份有限公司 2012 年半年度报告
    坏账准备计提方法:单独进行减值测试,根据其未来现金流量现值低于其账面价值的差额计提坏账准备。
    11、 存货
    (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、产成品和低值易耗品等。
    (2)存货按实际成本计价,原材料及辅助材料按实际成本计价,按加权平均法结转发出材料成本;产品成本按实际成本核算,采用加权平均法结转销售成本;低值易耗品采用领用时一次摊销的方法。
    (3)存货可变现净值的确定依据及存货跌价准备的计提方法
    期末存货按成本与可变现净值孰低原则计价;期末,在对存货进行全面盘点的基础上,对于存货因遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因,预计其成本不可收回的部分,提取存货跌价准备。存货跌价准备按单个存货项目的成本高于其可变现净值的差额提取。
    产成品、商品和用于出售的材料等可直接用于出售的存货,其可变现净值按该等存货的估计售价减去估计的销售费用和相关税费后的金额确定;用于生产而持有的材料等存货,其可变现净值按所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定;为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算;企业持有存货的数量多于销售合同订购数量的,超出部分的存货可变现净值以一般销售价格为基础计算。
    (4)存货的盘存制度为永续盘存制。
    12、 长期股权投资
    (1)初始投资成本确定
    本公司长期股权投资的初始投资成本按取得方式不同分别采用如下方式确认:
        ①    同一控制下企业合并取得的长期股权投资,在合并日按照取得的被合并方所有
    者权益账面价值的份额作为长期股权投资的初始投资成本;收购成本与初始投资成本之
    间的差额调整资本公积,资本公积不足冲减的,调整留存收益。
        ②    非同一控制下企业合并取得的长期股权投资,按交易日所涉及资产、发行的权
    益工具及产生或承担的负债的公允价值作为长期股权投资的初始投资成本。在合并日被
    合并方的可辨认资产及其所承担的负债(包括或有负债),全部按照公允价值计量,而
    不考虑少数股东权益的数额。合并成本超过本公司取得的被合并方可辨认净资产公允价无锡华光锅炉股份有限公司 2012 年半年度报告
    值份额的数额记录为商誉,低于合并方可辨认净资产公允价值份额的数额直接在合并损
    益表确认。
    ③   其他方式取得的长期投资
    A.以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。
    B.以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。
    C.投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,合同或协议约定价值不公允的,按公允价值计量。
    D.通过非货币资产交换取得的长期股权投资,具有商业实质的,按换出资产的公允价值作为换入的长期股权投资初始投资成本;不具有商业实质的,按换出资产的账面价值作为换入的长期股权投资初始投资成本。
    E.通过债务重组取得的长期股权投资,其初始投资成本按长期股权投资的公允价值确认。
    (2)后续计量及损益确认方法
    ① 对子公司的投资,采用成本法核算
    子公司为本公司持有的、能够对被投资单位实施控制的权益性投资。若本公司持有某实体股权份额超过 50%,或者虽然股权份额少于 50%,但本公司可以实质控制某实体,则该实体将作为本公司的子公司。
    ② 对合营企业或联营企业的投资,采用权益法核算
    合营企业为本公司持有的、能够与其他合营方对被投资单位实施共同控制的权益性投资;联营企业为本公司持有的、能够对被投资单位施加重大影响的权益性投资。若本公司持有某实体股权份额介于 20%至 50%之间,而且对该实体不存在实质控制,或者虽然本公司持有某实体股权份额低于 20%,但对该实体存在重大影响,则该实体将作为本公司的合营企业或联营企业。
    本公司在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确认。
    被投资单位采用的会计政策及会计期间与本公司不一致的,按照本公司的会计政策及会计期间对被投资单位的财务报表进行调整,并据以确认投资损益。
    对于被投资单位净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入所有者权益。无锡华光锅炉股份有限公司 2012 年半年度报告
    ③不存在控制、共同控制或重大影响的长期股权投资
    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。
    在活跃市场中有报价或公允价值能够可靠计量的长期股权投资,在可供出售金融资产项目列报,采用公允价值计量,其公允价值变动计入股东权益。
    (3)确定对被投资单位具有共同控制、重大影响的依据
    对被投资单位具有共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和生产经营决策需要分享控制权的投资方一致同意时存在。对被投资单位具有重大影响,是指对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。
    (4)减值测试方法及减值准备计提方法
    本公司期末检查发现长期股权投资存在减值迹象时,应估计其可收回金额,可收回金额低于其账面价值的,按其可收回金额低于账面价值的差额,计提长期投资减值准备。
    对于在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其账面价值低于按照类似金融资产当时的市场收益率对未来现金流量折现确定的现值的数额,确认为减值损失,计入当期损益。
    对可供出售金融资产以外的长期股权投资,减值准备一经计提,在资产存续期内不予转回,可供出售金融资产减值损失,可以通过权益转回。
    13、投资性房地产
    投资性房地产按其成本作为入账价值。其中,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;自行建造投资性房地产的成本,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;投资者投入的投资性房地产,按投资合同或协议约定的价值作为入账价值,但合同或协议约定价值不公允的按公允价值入账。
    本公司采用成本模式对投资性房地产进行后续计价,折旧与摊销按资产的估计可使用年限,采用直线法计算。
    投资性房地产减值准备参照相关固定资产减值准备计提方法。
    14、固定资产
    (1)固定资产确认:固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。
    (2)固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用无锡华光锅炉股份有限公司 2012 年半年度报告直线法(年限平均法)提取折旧。各类固定资产的预计使用寿命、净残值率及年折旧率列示如下:
                  类    别             预计使用寿命     预计净残值率           年折旧率
                房屋建筑物                   20-30 年        3%-10%            3.00%-4.85%
             机器及电力设备                  10-16 年        3%-10%            5.625%-9.70%
             运输及其他设备                   3-5 年         3%-10%            18%-32.33%
    (3)固定资产的减值测试方法、减值准备计提方法
    本公司于期末对固定资产进行检查,如发现存在下列情况,则计算固定资产的可收回金额,以确定资产是否已经发生减值。对于可收回金额低于其账面价值的固定资产,按该资产可收回金额低于其账面价值的差额计提减值准备。计提时按单项资产计提,难以对单项资产的可收回金额进行估计的,按该资产所属的资产组为基础计提。减值准备一经计提,在资产存续期内不予转回。
             ①   固定资产市价大幅度下跌,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   固定资产已经陈旧过时或者其实体已经损坏;
             ③   固定资产预计使用方式发生重大不利变化,如固定资产已经或者将被闲
         置、企业计划终止或重组该资产所属的经营业务、提前处置资产等情形,从而对企
         业产生负面影响;
             ④   企业经营所处的经济、技术或者法律等环境以及固定资产所处的市场在当
         期或者将在近期发生重大变化,从而对企业产生不利影响;
             ⑤   同期市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计
         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;
             ⑥   企业内部报告的证据表明固定资产的经济绩效已经低于或者将低于预期,
         如固定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;
             ⑦   其他表明固定资产可能已经发生减值的迹象。
    (4)融资租入固定资产的认定依据、计价方法
    本公司将符合下列一项或数项标准的,认定为融资租赁固定资产:无锡华光锅炉股份有限公司 2012 年半年度报告
             ①    在租赁合同中已经约定(或者在租赁开始日根据相关条件作出合理判断),
         在租赁期届满时,租赁固定资产的所有权能够转移给本公司;
             ②    本公司有购买租赁固定资产的选择权,所订立的购买价款预计将远低于行
         使选择权时租赁固定资产的公允价值,因而在租赁开始日就可以合理确定本公司将
         会行使这种选择权;
             ③    即使固定资产的所有权不转移,但租赁期占租赁固定资产使用寿命的 75%
         及以上;
             ④    本公司在租赁开始日的最低租赁付款额现值,相当于租赁开始日租赁固定
         资产公允价值的 90%及以上;出租人在租赁开始日的最低租赁收款额现值,相当
         于租赁开始日租赁固定资产公允价值的 90%及以上;
             ⑤     租赁资产性质特殊,如果不作较大改造,只有本公司才能使用。
    融资租赁租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额的现值两者中较低者,作为入账价值。
    15、在建工程
    (1)在建工程的计价:
    按实际发生的支出确定工程成本。自营工程按直接材料、直接工资、直接施工费等计量;出包工程按应支付的工程价款等计量;设备安装工程按所安装设备的价值、安装费用、工程试运转等所发生的支出等确定工程成本。在建工程成本还包括应当资本化的借款费用和汇兑损益。
    (2)在建工程结转固定资产的标准和时点:
    本公司建造的固定资产在达到预定可使用状态之日起,根据工程预算、造价或工程实际成本等,按估计的价值结转固定资产,次月起开始计提折旧。待办理了竣工决算手续后再对固定资产原值差异作调整。
    (3)在建工程减值准备的确认标准和计提方法:
    本公司于每年年度终了,对在建工程进行全面检查,当存在减值迹象时,估计其可收回金额,按该项工程可收回金额低于其账面价值的差额计提减值准备。减值准备一经计提,在资产存续期内不予转回。
    16、借款费用
    (1)借款费用资本化的确认原则:无锡华光锅炉股份有限公司 2012 年半年度报告
    借款费用包括因借款而发生的利息、折价或溢价的摊销和辅助费用,以及因外币借款而发生的汇兑差额。本公司发生的借款费用,属于需要经过 1 年以上(含 1 年)时间购建的固定资产、开发投资性房地产或存货所占用的专门借款或一般借款所产生的,予以资本化,计入相关资产成本;其他借款费用,在发生时确认为费用,计入当期损益。相关借款费用当同时具备以下三个条件时开始资本化:
             ①    资产支出已经发生;
             ②    借款费用已经发生;
             ③    为使资产达到预定可使用状态所必要的购建活动已经开始。
    (2)借款费用资本化的期间:
    为购建固定资产、投资性房地产、存货所发生的借款费用,满足上述资本化条件的,在该资产达到预定可使用状态或可销售状态前所发生的,计入资产成本;若固定资产、投资性房地产、存货的购建活动发生非正常中断,并且中断时间连续超过 3 个月,暂停借款费用的资本化,将其确认为当期费用,直至资产的购建活动重新开始;在达到预定可使用状态或可销售状态时,停止借款费用的资本化,之后发生的借款费用于发生当期直接计入财务费用。
    (3)借款费用资本化金额的计算方法:
    为购建或者生产开发符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。
    为购建或者生产开发符合资本化条件的资产而占用了一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    17、无形资产
    (1)无形资产的计价方法:
    本公司的无形资产包括土地使用权、专利技术和非专利技术等。
    购入的无形资产,按实际支付的价款和相关的其他支出作为实际成本。
    投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允的,按公允价值确定实际成本。
    通过非货币资产交换取得的无形资产,具有商业实质的,按换出资产的公允价值入账;不具有商业实质的,按换出资产的账面价值入账。无锡华光锅炉股份有限公司 2012 年半年度报告
    通过债务重组取得的无形资产,按公允价值确认。
    自行研究开发的无形资产,其研究阶段的支出,应当于发生时计入当期损益;其开发阶段的支出,同时满足下列条件的,确认为无形资产(专利技术和非专利技术):
              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   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;
              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;
              ⑥   运用该无形资产生产的产品周期在 1 年以上。
    (2)无形资产摊销方法和期限:
    本公司的土地使用权从出让起始日(获得土地使用权日)起,按其出让年限平均摊销;本公司专利技术、非专利技术和其他无形资产按预计使用年限、合同规定的受益年限和法律规定的有效年限三者中最短者分期平均摊销。摊销金额按其受益对象计入相关资产成本和当期损益。
    (3)无形资产减值准备的确认标准和计提方法:
    本公司对商标等受益年限不确定的无形资产,每年末均需进行减值测试,估计其可收回金额,按其可收回金额低于账面价值的差额计提无形资产减值准备。
    对其他无形资产,年末进行检查,当存在减值迹象时估计其可收回金额,按其可收回金额低于账面价值的差额计提无形资产减值准备。减值准备一经计提,在资产存续期内不予转回。
              ①   已被其他新技术所代替,使其为本公司创造经济利益的能力受到重大不利
         影响;
              ②   市价在当期大幅下跌,在剩余摊销年限内预期不会恢复;
              ③   已超过法律保护期限,但仍然具有部分使用价值;
              ④   其他足以证明实际上已经发生减值的情形。
    18、长期待摊费用无锡华光锅炉股份有限公司 2012 年半年度报告
    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。
    19、预计负债的核算方法
    (1)确认原则:
    当与对外担保、未决诉讼或仲裁、产品质量保证、裁员计划、亏损合同、重组义务、固定资产弃置义务等或有事项相关的业务同时符合以下条件时,本公司将其确认为负债:
             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。
    (2)计量方法:按清偿该或有事项所需支出的最佳估计数计量。
    20、股份支付及权益工具
    (1)股份支付的种类
    股份支付分为以权益结算的股份支付和以现金结算的股份支付。
    (2)权益工具公允价值的确定方法
    本公司对于授予的存在活跃市场的期权等权益工具,按照活跃市场中的报价确定其公允价值。对于授予的不存在活跃市场的期权等权益工具,采用期权定价模型等确定其公允价值。
    (3)确认可行权权益工具最佳估计的依据
    等待期内每个资产负债表日,本公司根据最新取得的可行权职工人数变动等后续信息作出最佳估计,修正预计可行权的权益工具数量。在可行权日,最终预计可行权权益工具的数量应当与实际可行权数量一致。
    (4)实施、修改、终止股份支付计划的相关会计处理:按照《企业会计准则》的相关规定执行。
    21、收入
    本公司的营业收入主要为销售商品收入:
    (1)销售商品收入的确认原则:
             ①   本公司已将商品所有权上的主要风险和报酬转移给购货方;
             ②   本公司既没有保留通常与所有权相联系的继续管理权,也没有对已售出的
         商品实施有效控制;
             ③   收入的金额能够可靠地计量;无锡华光锅炉股份有限公司 2012 年半年度报告
             ④    相关的经济利益很可能流入企业;
             ⑤    相关的已发生或将发生的成本能够可靠地计量。
    (2)提供劳务收入的确认原则:
    以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。
    在同一年度内开始并完成的劳务,在完成劳务时确认收入;劳务的开始和完成分属不同的会计年度,在提供劳务交易的结果能够可靠估计的情况下,于资产负债表日按完工百分比法确认相关的劳务收入,完工百分比按已完工作的测量(或已经提供的劳务占应提供劳务总量的比例或已经发生的成本占估计总成本的比例)确认。
    (3)让渡资产使用权收入的确认原则:
    以与交易相关的经济利益能够流入本公司,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。
    22、政府补助
    与收益相关的政府补助,如果用于补偿本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;如果用于补偿本公司已发生的相关费用或损失的,直接计入当期损益。
    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。但是,按照名义金额计量的政府补助,直接计入当期损益。
    23、递延所得税资产/递延所得税负债
    根据资产、负债的账面价值与其计税基础之间的差额,按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产或递延所得税负债。
    确认递延所得税资产以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。
    资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,转回减记的金额。
    24、主要会计政策、会计估计的变更
    报告期内未发生会计政策、会计估计的变更。
    25、前期会计差错更正
    报告期内未发生会计差错更正。
    26、所得税费用无锡华光锅炉股份有限公司 2012 年半年度报告
    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 3: 税 项
    1、主要税种及税率
          项目                                 纳税(费)基础                税(费)率
                                             产品或商品销售收入                  17%
         增值税
                                                   热力销售收入                  13%
         营业税                                      应税收入                  3%、5%
         城建税                                    应缴流转税额                  7%
       教育费附加                                  应缴流转税额                  5%
    地方综合基金                                                        实际征收数计缴
    2、所得税
                 公司名称                               纳税(费)基础       税(费)率
    无锡华光锅炉股份有限公司                                 应纳税所得额           15%
    无锡华光锅炉运业有限公司                                 应纳税所得额           25%
    无锡华光工业锅炉有限公司                                 应纳税所得额           15%
    无锡惠联热电有限公司                                     应纳税所得额           25%
    无锡惠联垃圾热电有限公司                                 应纳税所得额           25%
    无锡华光动力管道有限公司                                 应纳税所得额           25%
    无锡惠联科轮环保技术发展有限公司                         应纳税所得额           25%
    无锡华光新动力环保科技股份有限公司                       应纳税所得额           25%
    3、税收优惠及批文
    (1)增值税
    惠联垃圾热电为经江苏省经贸委审核认定的资源综合利用电厂,根据财政部、国家税务总局《关于资源综合利用及其他产品增值税政策的通知》(财税(2008)156 号),从 2008年 7 月 1 日起,以垃圾为燃料生产的电力或者热力,实行增值税即征即退的政策。
    (2)所得税
    2011 年 10 月 31 日,本公司取得由江苏省科学技术厅、江苏省财政厅、江苏省国家税务局、江苏省地方税务局联合颁发的“高新技术企业证书”,证书编号:GF201132001152。
          无锡华光锅炉股份有限公司 2012 年半年度报告
          据国家相关规定,本公司 2011 年至 2013 年,三年内企业所得税减按 15%税率计缴。
                 华光工锅于 2011 年 8 月 2 日取得由江苏省科学技术厅、江苏省财政厅、江苏省国家税
          务局、江苏省地方税务局联合颁发的“高新技术企业证书”,证书编号:GR201132000252。
          据国家相关规定,华光工锅从 2011 年 1 月 1 日起,三年内企业所得税减按 15%税率计缴。
                 惠联热电注册地属沿海经济开放区,根据无锡市国家税务局锡国税发(2007)203 号文
          件,该公司自 2008 年起享受“从事热电项目的生产经营所得,减按 15%计缴企业所得税”。经
          税务部门批复,自 2008 年 1 月 1 日起,原享受低税率优惠政策的企业,在新税法施行后 5
          年内逐步过渡到法定税率,惠联热电 2012 年度执行 25%的所得税税率。
                 惠联热电属外商投资企业,在投资总额内享受购买国产设备可抵免企业所得税的优惠政
          策。
                  附 注 4: 企 业 合 并 及 合 并 财 务 报 表
                 1、子公司情况
                 通过设立或投资等方式取得的子公司                                            单位:人民币万元
                                                                                                          实质上构成对子
                    子公司                                                                     期末实际
    子公司全称                     注册地        业务性质    注册资本         经营范围                      公司净投资的其
                      类型                                                                       出资额
                                                                                                            他项目余额
    无锡华光锅炉运       有限     无锡新区城南
                                              货运及代办        170     普通货运、货运代办      86.00           无
    业有限公司         公司       路3号
                                                                        工业锅炉、电站锅炉
                                                                        及配件、导热油炉、
    无锡华光工业锅       有限     无锡市锡协路                              锅炉水处理设备、锅
                                               工业生产         2287                          391.20            无
    炉有限公司         公司       197 号                                  炉辅机及配件的制
                                                                        造、加工;锅炉安装、
                                                                              锅炉修理
    无锡惠联热电有       有限    无锡市堰桥街                               热电联产电站的建
                                               工业生产         15000                        7,579.24           无
    限公司           公司    道仓桥头 88 号                                   设、经营
                                                                        以燃烧城市生活垃
                                                                        圾的方式生产销售
                             无锡市惠山区
    无锡惠联垃圾热       有限                                               电力、蒸汽及本公司
                             堰桥街道仓桥      工业生产         15000                        11,250.00          无
    电有限公司         公司                                               附属产品(用于企业
                               头 88 号
                                                                        筹建、不得开展经营
                                                                                活动)
                             无锡市经济开                               锅炉水管弯管、锅炉
    无锡华光动力管       有限    发区硕放工业                               下降管弯管、锅炉受
                                               工业生产         500                           350.00            无
    道有限公司         公司    集中区五期C                               压部件、锅炉配件的
                                 6地块                                 制造、加工、销售
    无锡惠联科轮环               无锡市惠山经                               配合饲料的生产,餐
                    有限
    保技术发展有限               济开发区惠联      环保处理         1250    厨垃圾及电厂垃圾      750.00            无
                    公司
      公司                     热电厂区内                               渗透无害化处理等
    无锡华光新动力                                                          烟气净化处理工程
                    有限      无锡市新区梅
    环保科技股份有                                 环保工程         2000    的技术开发、设计及    700.00            无
                    公司      育路 123 号
    限公司                                                                  咨询服务等
                                                                                                   从母公司所有者权益冲减
                                                                                   少数股东权
                                                                                                   子公司少数股东分担的本
                             持股比例     表决权比例   是否合     少数股东权益     益中用于冲
       子公司全称                                                                                  期亏损超过少数股东在该
                               (%)            (%)      并报表       (人民币元)     减少数股东
                                                                                                   子公司期初所有者权益中
                                                                                   损益的金额
                                                                                                     所享有份额后的余额
           无锡华光锅炉股份有限公司 2012 年半年度报告
    无锡华光锅炉运业有限公司      50.59       50.59          是                   无                  无
    无锡华光工业锅炉有限公司      55.00       55.00          是                   无                  无
    无锡惠联热电有限公司          50.00       50.00          是                   无                  无
    无锡惠联垃圾热电有限公司      75.00       75.00          是                                       无
    无锡华光动力管道有限公司      70.00       70.00          是                   无                  无无锡惠联科轮环保技术发展
                              60.00       60.00          是                                       无有限公司无锡华光新动力环保科技股
                              35.00       35.00          是                   无                  无份有限公司
               2、合并范围发生变更的说明
           控股子公司名称                          简称            上年是否合并    本期是否合并        变更原因
           无锡华光锅炉运业有限公司                     华光运业        是               是
           无锡华光工业锅炉有限公司                     华光工锅        是               是
           无锡惠联热电有限公司                         惠联热电        是               是
           无锡惠联垃圾热电有限公司                惠联垃圾热电         是               是
           无锡华光动力管道有限公司                     动力管道        是               是
           无锡惠联科轮环保技术发展有限公司             惠联科轮        是               是
           无锡华光新动力环保科技股份有限公司       华光新动力          是               是
               3、本期新纳入合并范围的主体和本期不再纳入合并范围的主体
               无
               4、本期发生的同一控制下企业合并
               本期未发生同一控制下企业合并
               5、本期发生的非同一控制下企业合并
               本期未发生非同一控制下企业合并
               6、本期出售丧失控制权的股权而减少子公司
               本期未发生出售丧失控制权的股权而减少子公司
               7、报告期发生的反向购买
               本期未发生反向购买
               8、报告期发生的吸收合并
               本期未发生吸收合并
           附 注 5: 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)
           5-1 货币资金无锡华光锅炉股份有限公司 2012 年半年度报告
    (1)项目                                                 2012-6-30                                  2011-12-31
    现金                                                   581,326.95                                    239,548.00
    银行存款                                            678,724,765.30                                786,590,153.53
    其他货币资金                                        261,044,597.12                                147,096,972.39
                                                    940,350,689.37                                933,926,673.92(2) 银行存款中外币情况
                                   2012-6-30                                         2011-12-31
    币种
                           原 币                 折算人民币                  原 币                折算人民币
    美元                      72,791.08                451,582.83               43,371.90              273,282.01
    欧元                     193,488.45               1,579,136.63             257,726.19             2,103,690.03
                                                    2,030,719.46                                    2,376,972.04(3) 其他货币资金中外币情况
                                   2012-6-30                                         2011-12-31币种
                           原 币                 折算人民币                  原 币                折算人民币
    美元                     178,758.92              1,088,337.13              178,758.92             1,126,342.08
    欧元                      15,200.00                120,716.88
                                                    1,209,054.01                                    1,126,342.08(4)期末其他货币资金均为银行承兑汇票保证金和保函保证金,除此之外,本公司期末货币资金中无质押、冻结等对变现有限制和存放在境外或有潜在回收风险的款项。5-2 交易性金融资产无5-3 应收票据
    (1)项目                                                 2012-6-30                                  2011-12-31
    银行承兑汇票                                        254,575,627.06                                157,233,151.23
    商业承兑汇票                                                                                                   -
                                                    254,575,627.06                                157,233,151.23(2)期末应收票据中除 9560.40 万元用于质押抵开应付票据外,无其他质押、冻结等对变现存在重大限制的票据。(3)期末公司抵开应付票据的应收票据情况:
    出票单位                 出票日          到期日               金额              票号
    远东国际租赁有限公司         2012.3.15       2012.9.14       31,900,000.00    20172159-61
    北京京西燃气热电有限公司     2012.5.24       2012.8.23       20,000,000.00    20000838-39
    五莲县阳光热电有限公司       2012.5.14       2012.11.14       7,560,000.00    21413064无锡华光锅炉股份有限公司 2012 年半年度报告
    营口港务集团有限公司         2012.1.11       2012.7.10          5,000,000.00   92148573
    辽宁国瑞商贸有限公司         2012.2.8        2012.8.8           5,000,000.00   20099618(4)本期无因出票人无力履约而将票据转为应收账款的情况。(5)期末已背书转让但尚未到期票据前五名情况:
    出票单位                                           出票日           到期日                金额           票号
    济南骐骥汽车销售服务有限公司                         2012.2.17        2012.8.16           4,500,000.00   20494791
    衢州市衢江区振兴加油站                               2012.2.23        2012.8.23           3,900,000.00   20780373
    东北电业管理局第二工程公司                           2012.5.29       2012.11.29           3,340,000.00   21604449
    山东大宗生物开发股份有限公司                         2012.3.15        2012.9.15           3,300,000.00   21320005
    无锡国联华光电站工程有限公司                         2012.2.10        2012.8.10           3,150,000.00   21427395
                                                                                      18,190,000.005-4 应收账款(1) 应收账款按种类披露:
                                                                 2012-6-30
           种类                                     比例                           计提比
                                金额                                坏账准备                   应收账款净值
                                                    (%)                          例(%)单项金额重大并单项计提坏
                                         -               -                     -                              -账准备的应收账款按账龄组合计提坏账准备的应收账款
                           938,722,924.10            99.94        83,184,237.92      8.86      855,538,686.18单项金额虽不重大但单项计提坏账准备的应收账款
                               609,200.39             0.06           609,200.39    100.00
                           939,332,124.49           100.00        83,793,438.31      8.92      855,538,686.18
                                                                 2011-12-31
           种类                                     比例                           计提比
                                金额                                坏账准备                   应收账款净值
                                                    (%)                          例(%)单项金额重大并单项计提坏
                                         -               -                     -           -                  -账准备的应收账款按账龄组合计提坏账准备的应收账款
                           707,056,600.53            99.91        89,902,027.92     12.71      617,154,572.61单项金额虽不重大但单项计提坏账准备的应收账款
                               609,200.39             0.09           609,200.39    100.00                   -
                           707,665,800.92           100.00        90,511,228.31     12.79      617,154,572.61(2) 按账龄组合采用账龄分析法计提坏账准备的应收账款:
    账龄                                                      2012-6-30
       无锡华光锅炉股份有限公司 2012 年半年度报告
                                                                                               计提比例
                              金额                  比例(%)                坏账准备                               应收账款净额
                                                                                                 (%)
       一年以内             724,388,786.83                 77.12          33,061,682.95               5.00         691,327,103.88
       一至二年             140,363,748.61                 14.94          11,229,099.89               8.00         129,134,648.72
       二至三年              27,057,882.26                  2.88            4,058,682.34             15.00          22,999,199.92
       三至五年              24,155,467.32                  2.57          12,077,733.66              50.00          12,077,733.66
       五年以上              23,366,239.47                  2.49          23,366,239.47             100.00
                            939,332,124.49                100.00          83,793,438.31               8.92         855,538,686.18
                                                                        2011-12-31
          账龄                                                                                 计提比例
                              金额                  比例(%)                坏账准备                               应收账款净额
                                                                                                 (%)
       一年以内             432,237,357.71                 61.13          21,611,867.89               5.00         410,625,489.82
       一至二年             163,965,451.29                 23.19          13,117,236.10               8.00         150,848,215.19
       二至三年              43,772,105.06                  6.19            6,565,815.76             15.00          37,206,289.30
       三至五年              36,949,156.62                  5.23          18,474,578.32              50.00          18,474,578.30
       五年以上              30,132,529.85                  4.26          30,132,529.85             100.00                       -
                            707,056,600.53                100.00          89,902,027.92              12.71         617,154,572.61
       (3)单项金额虽不重大但单项计提坏账准备的应收账款情况:
       应收账款内容                    账面余额                     坏账准备          计提比例(%)                 理由
                                                                                                             应收养殖户个人,
       惠联科轮应收饲料款                    280,236.10               280,236.10           100.00            收款风险较大
       惠联热电应收无锡欣欣化
       纤材料有限公司                         21,323.55                21,323.55           100.00            收款风险较大
       惠联热电应收无锡市康茂
       印染有限公司                          307,640.74               307,640.74           100.00            收款风险较大
                                         609,200.39                  609,200.39            100.00
       (4)期末应收账款中无持有本公司 5%(含 5%)以上股份的股东单位欠款。
       (5)期末应收其他关联方款项:
                                                                                                             占应收账款总
           单位名称                      简称                    与本公司关系                金额            额的比例(%)
    无锡国联华光电站工程有限公司           华光电站                    同一控股股东        87,294,226.04                  9.29
    江苏无锡锅炉厂锅炉实业公司             锅炉实业                    同一控股股东             280,000.00                 0.03
    无锡市双河尖热电厂                    双河尖电厂                   同一控股股东            5,977,730.52                0.64
    高佳太阳能股份有限公司                 高佳股份                    控股股东参股            7,319,159.84                0.78
    无锡国联环保科技有限公司             国联环保科技                  同一控股股东              91,480.96                 0.01无锡华光锅炉股份有限公司 2012 年半年度报告
                                                                                  100,962,597.36                 10.75(6)本期实际核销的应收账款情况:
                                                                                                                 是否因关联
             单位名称                 应收账款性质                核销金额               核销原因
                                                                                                                 交易产生
    山东禹城糖城热电有限公司                  应收销售款             3,360,000.00       长期挂账,无法收回               否
    山东禹城热电旭源有限公司                  应收销售款                272,500.00      长期挂账,无法收回               否
    山东九九有限公司                          应收销售款             3,085,290.00       长期挂账,无法收回               否
                                                                  6,717,790.00(7)本报告期前已核销但在本期又部分收回的应收账款:
    不适用。(8)期末应收账款前五名单位情况:
                                                                                                                占应收账款总
    单位名称                                              金   额        与本公司的关系           年限
                                                                                                                额的比例(%)
    哈尔滨博发电站设备制造公司                            94,306,989.50              非关联方       一年以内                10.04
    无锡国联华光电站工程公司                              87,294,226.04                关联方       一年以内                  9.29
    山东魏桥铝电有限公司                                  37,500,000.00              非关联方       一年以内                  3.99
    新疆梅花氨基酸有限公司                                29,190,000.00              非关联方       一年以内                  3.11
    中国技术进出口总公司                                  22,014,200.00              非关联方       一年以内                  2.34
                                                  270,305,415.54                                                         28.775-5 预付款项
                                           2012-6-30                                               2011-12-31
    (1) 账龄                      金     额                        比例(%)                  金      额                  比例(%)
    一年以内                       82,034,779.56                        54.93               191,431,994.93                    72.72
    一至二年                       48,156,208.11                        32.25                   52,655,304.03                 20.00
    二至三年                           984,457.98                        0.66                     984,457.98                   0.38
    三年以上                       18,163,831.13                        12.16                   18,163,831.13                  6.90
                               149,339,276.78                     100.00                 263,235,588.07                  100.00(2)期末预付款项中持有公司 5%(含 5%)以上股份的股东单位欠款情况:
        单位名称                 金    额                款项性质             年限       占预付款项总额的比例(%)
        集团公司            33,250,000.00         重型车间租金            一年以内                                    22.26(4)账龄超过一年的预付款项主要为尚未结算款项等。无锡华光锅炉股份有限公司 2012 年半年度报告(5)期末预付款项前五名单位情况:
                             与本公司                                                            未结算的原因
         单位名称                                       金额                  年限
                               关系无锡国联环保能源集团有限
                                   控股股东          33,250,000.00         1 年以内           按合同约定预付租金公司
    云南瀚燊工程成套有限公司          非关联方          17,531,000.00         4 年以内            按合同约定付款
    北京无锅锅炉销售有限公司          非关联方          17,227,784.25         2 年以内            按合同约定付款
    电力燃料                            关联方          16,065,609.42         1 年以内            按合同约定付款新疆多维集成钢结构有限公
                                   非关联方           5,280,000.00         1 年以内            按合同约定付款司
                                                     89,354,393.675-6 其他应收款(1) 其他应收款按种类披露
                                                                          2012-6-30
            种类                                                                                计提比例         其他应收款净值
                                     金额                  比例(%)             坏账准备
                                                                                                  (%)单项金额重大并单项计提坏账准
                                                 -                    -                   -                                       -备的其他应收款按账龄组合计提坏账准备的其他
    应收款                             49,650,277.22                100.00        8,103,950.26             16.32        41,546,326.96单项金额虽不重大但单项计提坏
    账准备的其他应收款                                                    -                   -
                                   49,650,277.22                100.00        8,103,950.26             16.32        41,546,326.96
                                                                          2011-12-31
            种类                                                                                计提比例         其他应收款净值
                                     金额                  比例(%)             坏账准备
                                                                                                  (%)单项金额重大并单项计提坏账准
                                                 -                    -                   -                -                      -备的其他应收款按账龄组合计提坏账准备的其他
    应收款                             35,258,492.90                100.00        8,103,950.26             22.98        27,154,542.64单项金额虽不重大但单项计提坏
                                                 -                    -                   -                                       -账准备的其他应收款
                                   35,258,492.90                100.00        8,103,950.26             22.98        27,154,542.64(2)按账龄组合采用账龄分析法计提坏账准备的其他应收款:
                                                            2012-6-30
    账龄                 金额            比例(%)                坏账准备                 计提比例(%)               其他应收款净额
    一年以内           39,014,350.59             78.58             1,259,836.74                     5.00              37,754,513.85
    一至二年            3,098,662.13              6.24              247,892.97                      8.00               2,850,769.16无锡华光锅炉股份有限公司 2012 年半年度报告
    二至三年             423,497.38                0.85                  63,524.61                15.00           359,972.77
    三至五年            1,162,142.36               2.34                 581,071.18                50.00           581,071.18
    五年以上            5,951,624.76              11.99             5,951,624.76                 100.00
                   49,650,277.22               100              8,103,950.26                  16.32         41,546,326.96
                                                              2011-12-31
    账龄                 金额             比例(%)                坏账准备                计提比例(%)        其他应收款净额
    一年以内            23,665,618.69            67.12            1,183,280.94                    5.00          22,482,337.75
    一至二年             4,055,609.71            11.50              324,448.77                    8.00           3,731,160.94
    二至三年               423,497.38             1.20                  63,524.61                15.00            359,972.77
    三至五年             1,162,142.36             3.30              581,071.18                   50.00            581,071.18
    五年以上             5,951,624.76            16.88            5,951,624.76                  100.00                       -
                    35,258,492.90        100.00               8,103,950.26                   22.98          27,154,542.64
    (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)期末其他应收款中无应收其他关联方款项。
    (5)本报告期无以前已全额计提坏账准备或计提坏账准备的比例较大,在本报告期又全额或部分收回的,或通过重组等其他方式收回的其他应收款。
    (6)期末其他应收款前五名单位情况:
                                                                                                         占其他应收款总
        单位名称                                金     额                  款项性质              年限
                                                                                                         额的比例(%)
    市、区财政局                                5,179,107.60       垃圾发电补贴款              一年以内                  10.43
    北京电气工程有限责任公司                    3,049,650.00       投标保证金                  一年以内                     6.14
    内蒙古招标有限责任公司                      1,400,000.00       投标保证金                                               2.82
                                                                                            一年以内
    江苏泰州金泰环保热电有限公司                1,000,000.00       投标保证金                                               2.01
                                                                                            一年以内
    山东鲁成招标有限公司                          800,000.00       投标保证金                                               1.61
                                                                                            一年以内
                                         11,428,757.60                                                                 23.01
        5-7 存货
                                                                      2012-6-30
       (1)项目
                              金额                    比例(%)                    跌价准备                存货净额
    原材料                      221,695,425.60                17.80                                          221,695,425.60
    在产品                      967,666,587.47                  81.36                   700,000.00           966,966,587.47
    产成品                           20,407.50                   0.84                                              20,407.50
                         1,189,382,420.57               100.00                      700,000.00          1,188,682,420.57
                                                                     2011-12-31
    项目                          金额                    比例(%)                    跌价准备                存货净额
    原材料                      239,680,748.34                15.67                                          239,680,748.34无锡华光锅炉股份有限公司 2012 年半年度报告
    在产品                     1,285,401,087.01                 84.01                     700,000.00            1,284,701,087.01
    产成品                         4,913,763.97                  0.32                                -              4,913,763.97
                           1,529,995,599.32                100.00                     700,000.00            1,529,295,599.32
    (2)存货跌价准备
                                                                                   本期减少
      项目             2011-12-31             本期增加                                                          2012-6-30
                                                                      转回                    转销
    原材料                              -                                          -                                                 -
    在产品                  700,000.00                                             -                                     700,000.00
    产成品                              -                                          -                                                 -
                        700,000.00                                             -                                     700,000.00
    (3)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:在正常生产经营过程中,以估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后金额确定为可变现净值。
    (4)报告期本项目中无借款费用资本化金额。5-8 其他流动资产
             类别                                               2012-6-30                                           2011-12-31
      预缴企业所得税                                          5,595,316.72                                     5,595,316.725-9 持有至到期投资5-10 长期股权投资
       (1)项目                                                2012-6-30                                       2011-12-31
    长期股权投资                                           69,510,971.73                                    73,260,971.73(2)长期股权投资明细
    被投资单位                                    投资成本              期初余额            本年增加       本年减少            期末余额
    华光电站                                   14,094,939.64      41,236,971.73                          3,750,000.00      37,486,971.73
    北京华创投资管理有限公司                   20,000,000.00       9,796,162.89                                             9,796,162.89
    江苏银行股份有限公司                        4,650,000.00       4,650,000.00                                             4,650,000.00
    华泰机械                                     624,000.00          624,000.00                                               624,000.00
    国联财务有限责任公司                       25,000,000.00      25,000,000.00                                            25,000,000.00
    无锡锡东能源科技有限公司                     750,000.00          750,000.00                                               750,000.00
    无锡华东锡锋锅炉附件制造有限公司            1,000,000.00       1,000,000.00                                             1,000,000.00
                                           66,118,939.64      83,057,134.62                          3,750,000.00      79,307,134.62(续表)
                           核算方       在被投资单位       在被投资单位                          本期计提
    被投资单位                                                                         减值准备                  本期现金红利
                             法         持股比例(%)        表决权比例(%)                         减值准备
           无锡华光锅炉股份有限公司 2012 年半年度报告
    华光电站                           权益法                30.00             30.00                  -           -    3,750,000.00
    北京华创投资管理有限公司           成本法                20.00             20.00       9,796,162.89           -
    江苏银行股份有限公司               成本法                                                         -           -
    华泰机械                           成本法                    800            8.00                  -           -
    国联财务有限责任公司               成本法                    5.00           5.00                  -           -    1,500,000.00
    无锡锡东能源科技有限公司           成本法                    1.36           1.36                  -           -
    无锡华东锡锋锅炉附件制造有限公司   成本法                10.00             10.00                  -           -
              合计                                                                     9,796,162.89           -    5,250,000.00
               (3)华光电站本期减少投资系收到的现金红利。
               北京华创投资管理有限公司已经停业,对该公司投资已全额计提减值准备,除北京华创
           投资管理有限公司外,本公司投资变现和投资收益收回不存在重大限制。
           5-11 投资性房地产
           原值                             2011-12-31               本期增加                 本期减少               2012-6-30
           房屋建筑物                         4,480,000.00                                            -                4,480,000.00
           累计折旧
           房屋建筑物                           241,193.36               85,128.90                    -                  326,322.26
           净值                               4,238,806.64                                                             4,153,677.74
                  惠联垃圾热电污泥一车间于 2011 年 7 月出租给国联环保科技,原值 448 万元,1-6 月
           计提折旧 85,128.90 元。
           5-12 固定资产
             (1)固定资产情况
           原值                          2011-12-31                 本期增加                  本期减少              2012-6-30
           房屋建筑物                   558,511,129.65                248,000.00                                   558,759,129.65
           机器及电力设备             1,188,689,760.39              13,787,576.35             8,710,984.22        1,193,766,352.52
           运输及其他设备                   30,651,602.67             765,827.87                492,310.00          30,925,120.54
                                      1,777,852,492.71              14,801,404.22             9,203,294.22        1,783,450,602.71
           累计折旧
           房屋建筑物                   150,543,095.98              10,476,161.36                                  161,019,257.34
           机器及电力设备               443,534,643.66              46,152,959.14             2,472,544.87         487,215,057.93
           运输及其他设备                   22,185,111.70             642,844.88                477,540.70          22,350,415.88
                                        616,262,851.34              57,271,965.38             2,950,085.57         670,584,731.15
           减值准备
           房屋建筑物                                    -                         -                      -                       -
           机器及电力设备                    1,282,822.79                                                 -           1,282,822.79
           运输及其他设备                                -                                                -                       -
                                             1,282,822.79                                                 -           1,282,822.79
           固定资产净额无锡华光锅炉股份有限公司 2012 年半年度报告
    房屋建筑物                    407,968,033.67                                                             397,739,872.31
    机器及电力设备                743,872,293.94                                                             705,268,471.80
    运输及其他设备                  8,466,490.97                                                                8,574,704.66
                            1,160,306,818.58                                                            1,111,583,048.77
    本期折旧额 57,271,965.38 元。
    (2)本期由在建工程转入固定资产金额为 14,135,393.98 元。
    (3)期末无通过融资租赁租入、经营租赁租出、持有待售的固定资产。
    (4)本期固定资产无资本化利息。
    (5)期末华光工锅有原值 6,907.06 万元,净值 5,532.03 万元的房屋建筑物已抵押给中国银行后宅支行取得 2,500 万元借款。
    (6)期末惠联科轮饲料设备因闲置计提固定资产减值准备 128.28 万元,计提减值设备情况:
    设备名称             账面原值            累计折旧                   减值准备            账面价值
    饲料设备              1,708,457.52                                   1,282,822.795-13 在建工程
    (1)项目                                                 2012-6-30                                        2011-12-31
    本公司新区工程                                      13,258,752.87                                          422,756.04
    惠联热电热网工程                                         628,500.00                                         94,000.00
    惠联垃圾热电通风改造工程                                2,933,352.60                                                -
    华光工锅新区工程                                         437,350.45                                                 -
    惠联热电烟气脱硝工程                                11,455,669.16                                        5,956,500.01
    华光新动力一期工程                                                                                      11,683,422.66
                                                    28,713,625.08                                       18,156,678.71
    (2)重大在建工程项目变动情况                                                             (单位:万元)
    项目                           2011-12-31              本期增加          本期转固       其他减少        2012-6-30
    本公司新区工程                           42.28             1,318.06              34.48            -          1,325.86
    惠联热电热网工程                          9.40                53.45                               -            62.85
    惠联热电烟气脱硝工程                    595.65               549.92                               -          1145.57
    惠联垃圾热电通风改造工程                      -              293.34                               -           293.34
    华光工锅新区工程                              -              112.62              68.88            -            43.74
    华光新动力一期工程                     1,168.34              141.83          1,310.17             -无锡华光锅炉股份有限公司 2012 年半年度报告
                                       1,815.67         2,469.22        1,413.53            -       2,871.36
    (3)本期在建工程项目均以自有资金投入,在建工程项目中无利息资本化金额。
    (4)期末无应计提减值准备的在建工程项目。
    (5)在建工程期末余额较期初增加 1055.69 万元,主要系华光新区工程尚未完工。5-14 无形资产
    (1)无形资产情况
    项目                  2011-12-31                  本期增加         本期减少          2012-6-30原值
    土地使用权             76,667,643.82                     -                -         76,667,643.82
    垃圾炉技术              7,482,563.55                     -                -          7,482,563.55
    余热锅炉技术           11,068,132.55                     -                -         11,068,132.55
    烟气净化技术            9,635,242.04                     -                -          9,635,242.04
    循环净化技术           52,287,708.00                     -                -         52,287,708.00
    工锅专有技术            1,960,000.00                     -                -          1,960,000.00
    软件费                  4,951,687.76          3,176,255.56                -          8,127,943.32CMI 卧式余热锅炉
                         6,686,667.90                                     -          6,686,667.90技术
    Von Roll 炉排技术       9,815,185.98                                      -         9,815,185.98
                      180,554,831.60                                      -        183,731,087.16累计摊销
    土地使用权             10,278,147.66               656,747.40             -         10,934,895.06
    垃圾炉技术              7,482,563.55                                      -          7,482,563.55
    余热锅炉技术            7,563,270.05            553,410.00                -          8,116,680.05
    烟气净化技术            6,744,696.00            481,764.00                -          7,226,460.00
    循环净化技术           27,886,777.60          2,614,385.40                -         30,501,163.00
    工锅专有技术            1,372,000.00             98,000.00                -          1,470,000.00
    软件费                  4,318,936.91            392,571.89                -          4,711,508.80CMI 卧式余热锅炉
                         1,838,100.00              334,200.00             -          2,172,300.00技术
    Von Roll 炉排技术        2,935,085.00              635,085.00             -          3,570,170.00
                       70,419,576.77          5,766,163.69                -         76,185,740.46账面价值
    土地使用权             66,389,496.16                         -            -         65,732,748.76
    垃圾炉技术                         -                         -            -
    余热锅炉技术            3,504,862.50                         -            -          2,951,452.50
    烟气净化技术            2,890,546.04                         -            -          2,408,782.04
    循环净化技术           24,400,930.40                         -            -         21,786,545.00
    工锅专有技术              588,000.00                         -            -            490,000.00
    软件费                    632,750.85                         -            -          3,416,434.52CMI 卧式余热锅炉
                         4,848,567.90                        -            -          4,514,367.90技术无锡华光锅炉股份有限公司 2012 年半年度报告
    Von Roll 炉排技术        6,880,100.98                  -                -        6,245,015.98
                      110,135,254.83                   -                -    107,545,346.70
    (2)本期摊销额 576.62 万元。
    (3)期末华光工锅锡新国用(2007)第 1006 号面积 88,850 平方米土地使用权为取得2,500 万元借款已抵押给中国银行后宅支行。
    (4)期末无应计提减值准备的无形资产项目。5-15 长期待摊费用
           项目              2011-12-31           本期增加            其他减少            2012-6-30原值
    本公司厂区绿化                 997,811.10           56,000.00                    -         1,053,811.10
    礼堂、招待所改造费用         2,792,769.26                                        -         2,792,769.26
    惠联热电线路接入费用        22,704,804.00                                        -        22,704,804.00
    新动力办公楼改造                                  1,904,180.00                             1,904,180.00
    院士工作站改造                                     600,844.00                                 600,844.00
                            26,495,384.36         2,561,024.00                   -        29,056,408.36摊销
    本公司厂区绿化                 159,903.90          168,108.33                    -            328,012.23
    礼堂、招待所改造费用         1,675,620.00          279,270.00                    -         1,954,890.00
    惠联热电线路接入费用         5,045,512.10          378,413.40                    -         5,423,925.50
    新动力办公楼改造                                    47,604.51                                   47,604.51
    院士工作站改造                                      40,056.28                                   40,056.28
                             6,881,036.00          913,452.52                    -         7,794,488.52
    账面价值                    19,614,348.36                                                 21,261,919.845-16 递延所得税资产
    (1)已确认递延所得税资产                                        2012-6-30                2011-12-31
    应收款项坏账准备                                             15,057,940.06              15,057,940.06
    存货跌价准备                                                    105,000.00                 105,000.00
    长期投资减值准备                                              1,469,424.43               1,469,424.43
    内部未实现利润                                                2,458,721.16               2,458,721.16
    递延收益                                                        740,400.00                 740,400.00
                                                             19,831,485.65              19,831,485.65
         无锡华光锅炉股份有限公司 2012 年半年度报告
         (2)可抵扣暂时性差异                                              2012-6-30                 2011-12-31
         应收账款坏账准备                                            90,211,042.21                 90,211,042.21
         其他应收款坏账准备                                           8,103,950.26                  8,103,950.26
         存货跌价准备                                                   700,000.00                    700,000.00
         长期投资减值准备                                             9,796,162.89                  9,796,162.89
         内部未实现利润                                              14,378,884.63                 14,378,884.63
         递延收益                                                     4,216,000.00                  4,216,000.00
                                                                    127,406,039.99                127,406,039.99
         (3)未确认递延所得税资产
          可抵扣暂时性差异                                        2012-6-30                        2011-12-31
                 应收账款坏账准备                                300,186.10                        300,186.10
                 其他应收款坏账准备                                          -                               -
                 存货跌价准备                                                -                               -
                 固定资产减值准备                               1,282,822.79                      1,282,822.79
                 惠联科轮未弥补亏损                             1,449,615.94                      1,449,615.94
                                                                3,032,624.83                      3,032,624.83
               未确认递延所得税资产的暂时性差异为惠联科轮销售饲料产生的应收款项计提的
         坏账准备、闲置饲料设备提取的减值准备和惠联科轮未弥补亏损。
         5-17 资产减值准备
                                                                            本期减少
    (1)项目            2011-12-31          本期增加                                                2012-6-30
                                                                    转回                转销
    应收账款坏账准备          90,511,228.31                                            6,717,790.00      83,793,438.31
    其他应收款坏账准备         8,103,950.26                                                               8,103,950.26
    存货跌价准备                 700,000.00                                                                 700,000.00
    长期投资减值准备           9,796,162.89                                                               9,796,162.89
    固定资产减值准备           1,282,822.79                                                               1,282,822.79
                         110,394,164.25                                            6,717,790.00     103,676,374.25
         5-18 短期借款
           (1)项目                                           2012-6-30                                    2011-12-31
                  保证借款                                 485,500,000.00                               485,800,000.00
                  信用借款                                                                               50,000,000.00
                  抵押借款                                  25,000,000.00                                25,000,000.00
                                                           510,500,000.00                               560,800,000.00无锡华光锅炉股份有限公司 2012 年半年度报告
    (2)期末保证借款中 19,050 万元从国联财务有限责任公司(以下简称财务公司)借入,并由集团公司和无锡市联合中小企业担保有限责任公司提供保证担保。
    (3)期末保证借款中 15,000 万元为无锡市国联发展(集团)有限公司(以下简称国联集团)委托财务公司提供的借款,6,000 万元为集团公司委托财务公司提供的借款。
    (4)期末保证借款中 5,000 万元从广东发展银行股份有限公司无锡城东支行借入,3,500万元从中信银行股份有限公司无锡分行借入,均由集团公司提供保证担保。
    (5)抵押借款系华光工锅以房屋建筑物和土地使用权向银行抵押借款,详细情况见附注 5-12、14。
    (6)期末无已到期未偿还的短期借款。5-19 应付票据
    (1)票据类别                                      2012-6-30                                  2011-12-31
    银行承兑汇票                                  570,352,182.96                            310,850,650.23
    (2)应付票据期末余额较期初增加 25,950.15 万元,上升 83.48%,为增加开立的银行承兑汇票。5-20 应付账款
                                       2012-6-30                                    2011-12-31
    (1) 账龄                金    额                     比例(%)      金       额                    比例(%)
    一年以内               1,158,352,756.96                    95.11   1,078,518,926.47                    95.94
    一至二年                  48,965,145.78                     4.02     36,045,915.18                      3.21
    二至三年                   9,018,356.12                     0.74       8,057,349.65                     0.72
    三年以上                   1,510,093.60                     0.13       1,510,093.60                     0.13
                        1,217,846,352.46                   100.00   1,124,132,284.90                   100.00
    (2)期末应付账款中应付持有公司 5%(含 5%)以上股份的股东单位或其他关联方款项:
    关联方                                       关联关系            2012-6-30                         2011-12-31
    大唐电力                                      同一实际控制人                                      3,551,734.80
    无锡市电力燃料公司                             同一控股股东                                       3,889,603.06
    华泰机械                                     本公司的参股公司         30,900,248.31              28,303,609.01
    无锡协联热电有限公司                           同一控股股东                373,967.00              601,595.84
    无锡锡东能源科技有限公司                     本公司的参股公司         17,773,240.91               1,510,063.59
    无锡华东锡峰锅炉附件制造有限公司             本公司的参股公司              934,654.75             2,104,552.44
    (3)账龄超过一年的应付账款主要为应付供应商的质量保证金。
    5-21 预收款项
       无锡华光锅炉股份有限公司 2012 年半年度报告
             (1)账龄一年以上的金额为 20516.80 万元,尚未结转的原因主要为产品尚未交付。
             (2)预收款项中预收持有本公司 5%(含 5%)以上股份的股东单位及其他关联方款项:
        关联方                                                          2012-6-30                      2011-12-31
        集团公司                                                                                      2,195,337.50
        大唐电力                                                      700,000.00                      1,307,000.00
        华光电站                                                                                       631,761.60
       5-22 应付职工薪酬
    (1)项    目               2011-12-31               本期增加               本期减少               2012-6-30
    工资、奖金、津贴及补贴         15,109,592.61             53,740,802.20         63,681,118.31            5,169,276.50
    社会保险费                                   -           21,758,918.65         21,730,623.76               28,294.89
    职工福利费                      4,326,731.62                  113,420.30            113,420.30          4,326,731.62
    工会经费及职工教育经费            513,515.40                  204,762.00            246,012.80           472,264.60
                               19,949,839.63             75,817,903.15         85,771,175.17            9,996,567.61
              (2)职工福利费期末余额为中外合资子公司惠联热电计提的职工奖励及福利基金。
              5-23 应交税费
         项目                                     2012-6-30                                      2011-12-31
       增值税                             13,346,671.80                                      -1,637,745.11
       营业税                                     69,376.47                                       39,675.74
       城建税                                1,021,747.26                                         23,491.93
       房产税                                1,200,585.87                                        997,114.64
       企业所得税                            -930,526.67                                     1,439,223.45
       教育费附加                                733,728.11                                       16,638.63
       地方综合基金                          1,410,938.94                                    1,511,181.17
       其他                                      409,716.26                                  1,002,309.48
       合计                               17,262,238.04                                      3,391,889.93
       5-24 其他应付款
              (1)账龄                            2012-6-30                                        2011-12-31
                                  金    额                    比例(%)                 金     额                比例(%)无锡华光锅炉股份有限公司 2012 年半年度报告
    一年以内                   3,475,675.30                    52.18             2,698,809.56                     49.38
    一至二年                   1,326,881.32                    19.92              908,330.05                      16.62
    二至三年                     867,382.92                    13.02              867,382.92                      15.87
    三年以上                     990,646.80                    14.87              990,646.80                      18.13
    合计                       6,660,586.34                   100.00             5,465,169.33                 100.00
    (2)其他应付款中应付持有公司 5%(含 5%)以上股份的股东单位或其他关联方款项:
    关联单位                         款项性质                           2012-6-30                    2011-12-31
    集团公司                         惠联垃圾热电资金往来                              -
    华光电站                         保证金                                                               6,500.00
    (3)其他应付款期末余额较期初增加 119.54 万元。
    (4)其他应付款主要内容为借款、押金等。5-25 长期借款
        (1)借款类别                                           2012-6-30                          2011-12-31
    保证借款                                                    98,272,728.00                    98,636,364.00
    信用借款                                                                 -                                    -
                                                             98,272,728.00                    98,636,364.00
        (2)长期借款明细
                               借款           借款    币
            贷款单位                                            利率(%)           2012-6-30
                              起始日         终止日   种
    中国建设银行股份有限公司                             人民 银行基准利率,每
                             2006.3.17   2014.3.16                                95,000,000.00
    无锡分行(注 1)                                       币   12 个月调整一次
                                                      人民 一年期存款利率加
    无锡市财政局(注 2)          2007.7.30   2021.6.30                                 3,272,728.00
                                                      币   0.3 个百分点
                                                                                  98,272,728.00
        注1:9,500万元借款由无锡市双河尖热电厂和集团公司共同提供保证担保。
        注2:327.2728万元由无锡市联合中小企业担保有限责任公司提供保证担保,集团公司提供反担保。5-26 递延所得税负债无
               无锡华光锅炉股份有限公司 2012 年半年度报告
               5-27 其他非流动负债
                                                                           2012-6-30                                               2011-12-31
                政府补助                                            23,835,832.18                                                24,255,832.18
               政府补助项目明细如下:
       项目             补助总额          已收补助款        2011-12-31           本期增加       本期结转            2012-6-30        批准文件
    秸秆直燃锅炉项目        8,000,000.00       8,000,000.00     1,400,000.00                    -                   1,400,000.00
    院士工作站              1,500,000.00       1,500,000.00     1,000,000.00                                        1,000,000.00
    财政专项拨款            6,000,000.00       6,000,000.00     4,500,000.00                                        4,500,000.00
    环保补助                3,000,000.00       3,000,000.00     2,400,000.00                         420,000.00     1,980,000.00
                                                                                                                                       苏财建
    环境保护引导资金        1,200,000.00       1,200,000.00     1,080,000.00                                        1,080,000.00
                                                                                                                                    [2010]465 号
    整体煤 气化 联合 循                                                                                                                苏经信综合
    环发电 关键 设备 及                                                                                                                ( 2010 ) 727
                        1,500,000.00       1,500,000.00     1,350,000.00                                        1,350,000.00
    大型垃 圾焚 烧装 备                                                                                                                号、苏财工贸
    建设项目                                                                                                                           (2010)60 号
                                                                                                                                   锡轻信综合
    30 万千瓦循环硫化                                                                                                                  (2011)9 号、
    床锅炉生产 技术 改         900,000.00        900,000.00      810,000.00                                              810,000.00    锡 财 工 贸
    造项目                                                                                                                             ( 2011 ) 103
                                                                                                                                   号
    面向锅 炉企 业的 基                                                                                                                锡科技(2011)
    于 MES 的生产制造                                                                                                                  178 号、锡财
                           600,000.00        600,000.00      576,000.00                                              576,000.00
    数据实 时过 程管 理                                                                                                                工贸(2011)
    系统及其应用示范                                                                                                                   109 号
    拆迁补偿款             12,001,118.96      12,001,118.96    11,139,832.18                                       11,139,832.18
                                                           24,255,832.18                         420,000.00    23,835,832.18
               5-28 股本
                项目                       2011-12-31        本期增加                 本期减少                   2012-6-30
                上市流通股份        256,000,000.00                       -                       -          256,000,000.00
               5-29 资本公积
                项目                       2011-12-31          本期增加                本期减少                       2012-6-30
                股本溢价                135,724,089.93                       -                       -         135,724,089.93
                其他资本公积              6,870,534.10                       -                       -              6,870,534.10
                                        142,594,624.03                       -                       -         142,594,624.03
               5-30 盈余公积
                项目                                   2011-12-31            本期增加                    本期减少                    2012-6-30
                法定盈余公积                    141,507,046.22                                                        -         141,507,046.22
                   盈余公积本期增加:按照母公司税后净利润 10%的比例计提的法定盈余公积。无锡华光锅炉股份有限公司 2012 年半年度报告5-31 未分配利润
    项目                                                 2012-6-30                    2011-12-31
    本年年初余额                                     689,370,491.21                591,873,223.02加:本年归属于母公司所有者的
    净利润                                            59,085,297.33                136,384,154.57
    可供分配的利润                                   748,455,788.54                728,257,377.59
    减:提取法定盈余公积                                                            11,222,224.17
        提取奖励福利基金                                                          2,064,662.21
       应付普通股股利                              25,600,000.00                 25,600,000.00
    年末未分配利润                                   722,855,788.54                689,370,491.21
       经公司 2011 年度股东大会批准,本公司向全体股东每 10 股派发现金红利 1 元,共计派发现金股利 2,560 万元(含税)。5-32 营业收入、营业成本
    (1)营业收入
    项目                                           2012 年 1-6 月                2011 年 1-6 月
    主营业务收入                                  1,789,997,130.85                1,747,477,922.54
    其他业务收入                                       23,718,443.76                 19,511,703.69
                                              1,813,715,574.61                1,766,989,626.23
       (2)营业成本
    项目                                          2012 年 1-6 月                2011 年 1-6 月
    主营业务成本                                  1,544,951,513.80                1,495,684,805.28
    其他业务成本                                       13,910,948.94                  6,533,575.18
                                              1,558,862,462.74                1,502,218,380.46
    (3)主营业务收入(分地区)
    项目                                          2012 年 1-6 月                       2011 年 1-6 月
    国内收入                                      1,777,334,623.31                    1,747,256,460.58
    国外收入                                           12,662,507.54                          221,461.96
    合计                                          1,789,997,130.85                    1,747,477,922.54
    (4)主营业务收入、成本(分产品)
                                                            2012 年 1-6 月无锡华光锅炉股份有限公司 2012 年半年度报告
    项目                         营业收入               营业成本                      毛利            毛利率(%)
    循环流化床锅炉              834,583,024.30         701,829,679.08            132,753,345.22             15.91
    煤粉锅炉                    279,277,493.85         237,968,840.99             41,308,652.86             14.79
    特种锅炉                    236,147,008.61         221,800,069.87             14,346,938.74              6.08
    电力、热力                  288,595,114.91         253,954,790.93             34,640,323.98             12.00
    锅炉辅机及其他产品          151,394,489.18         129,398,132.93             21,996,356.25             14.53
                          1,789,997,130.85        1,544,951,513.80           245,045,617.05             13.69
                                                           2011 年 1-6 月
    项目                         营业收入               营业成本                      毛利            毛利率(%)
    循环流化床锅炉            1,010,288,810.99         856,896,874.94            153,391,936.05             15.18
    煤粉锅炉                    149,515,555.63         124,425,130.25             25,090,425.38             16.78
    特种锅炉                    142,045,656.43         118,924,830.40             23,120,826.03             16.28
    电力、热力                  278,083,811.02         243,011,023.44             35,072,787.58             12.61
    锅炉辅机及其他产品          167,544,088.47         152,426,946.25             15,117,142.22              9.02
                          1,747,477,922.54        1,495,684,805.28           251,793,117.26             14.41
       (5)公司前五名客户的营业收入情况:
       客户名称                                        营业收入             占公司全部营业收入的比例(%)
    北京京桥热电有责任公司                               108,617,094.02                                     7.77
    山东魏桥铝电有限公司                                 106,837,606.84                                     7.64
    新疆梅花氨基酸有限公司                                83,162,393.16                                     5.95
    无锡国联华光电站工程公司                              69,659,059.83                                     4.98
    内蒙古伊泽矿业投资有限公司                            54,017,094.02                                     3.86
                                                      422,293,247.87                                   30.205-33 营业税金及附加
    项目                             计缴标准                     2012 年 1-6 月             2011 年 1-6 月
    营业税                     应税收入的 3%、5%                    3,940,286.17               1,699,267.80
    城建税                     应缴流转税额的 7%                   5,564,610.08                  2,461,256.18
    教育费附加                 应缴流转税额的 5%                        164,868.90                200,321.09
                                                                9,669,765.15                  4,360,845.075-34 销售费用
    项目                                             2012 年 1-6 月                          2011 年 1-6 月无锡华光锅炉股份有限公司 2012 年半年度报告
    产品运输费                                        17,849,640.80    17,255,633.33
    咨询费                                             4,050,314.27     7,181,452.33
    差旅费                                             1,934,466.57     1,612,820.35
    中标费                                             2,091,178.00     3,749,880.90
    招待费                                             2,167,062.03     1,086,115.97
    其他                                               5,489,449.29     1,987,668.94
                                                   33,582,110.96    32,873,571.825-35 管理费用
    项目                                             2012 年 1-6 月   2011 年 1-6 月
    技术开发费                                       33,586,736.50    31,122,041.65
    工资及附加                                       55,176,015.19    49,837,342.18
    修理费                                           10,314,034.24     7,813,455.71
    实验检验费                                        4,615,462.69     5,221,332.50
    折旧费                                            5,619,296.40     5,327,085.78
    无形资产摊销                                      1,384,968.86     1,261,664.12
    业务招待费                                        1,773,077.31     5,816,842.88
    税金                                              4,043,546.79     3,544,837.36
    差旅费                                            2,216,407.63     2,976,791.94
    排污费                                            4,675,339.71     2,971,131.89
    水电费                                            1,364,569.26     3,590,213.98
    办公费                                            1,008,465.27     2,768,716.58
    租赁费                                            1,917,137.26     1,480,014.58
    财产保险费                                        2,152,090.03     2,077,233.56
    其他                                              5,411,892.98    18,987,710.65
                                                  135,259,040.12   144,796,415.365-36 财务费用
    项目                                             2012 年 1-6 月   2011 年 1-6 月
    利息支出                                          20,704,668.96    18,944,905.38
    减:利息收入                                       9,302,793.64     7,113,023.85
    汇兑损失                                             -29,067.25           10.00
    银行手续费支出                                      826,348.70       626,523.06
                                                   12,199,156.77    12,458,414.595-37 投资收益无锡华光锅炉股份有限公司 2012 年半年度报告
    (1)项目                                         2012 年 1-6 月                  2011 年 1-6 月
    成本法核算分回红利                                    1,500,000.00                       540,000.00
    处置交易性金融资产取得的投资收益                                                       3,329,621.79处置长期股权投资收益权益法核算收益持有至到期投资取得的投资收益
                                                       1,500,000.00                     3,869,621.795-38 营业外收入
                                                                             计入当期非经常性
          项目                       2012 年 1-6 月         2011 年 1-6 月
                                                                               损益的金额
    政府补助                            13,555,152.15           13,713,420.56           90,000.00
    处置固定资产利得                       231,647.48              636,841.14          231,647.48
    其他                                   646,074.82              300,507.67          646,074.82
                                     14,432,874.45           14,650,769.37          967,722.305-39 营业外支出
                                                                             计入当期非经常性
    项目                             2012 年 1-6 月         2011 年 1-6 月
                                                                               损益的金额
    地方综合基金                          1,851,043.65           1,779,005.63
    处置固定资产净损失                     146,610.18              111,232.60          146,610.18
    其他                                   430,618.59              928,509.16          430,618.59
                                       2,428,272.42           2,818,747.39          577,228.775-40 每股收益
    项目                                             2012 年 1-6 月                    2011 年 1-6 月
    归属于母公司普通股股东净利润                      59,085,297.33                     64,787,136.98
    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                              0.25稀释事项稀释每股收益5-41 合并现金流量表补充资料
                  项      目                            2012 年 1-6 月                2011 年 1-6 月1、将净利润调节为经营活动现金流量
    净利润                                                     67,163,049.57                75,216,498.17无锡华光锅炉股份有限公司 2012 年半年度报告
    加:资产减值准备
    固定资产折旧                                             57,271,965.38                        53,447,808.25
    无形资产摊销                                                 5,766,163.69                      5,668,245.95
    长期待摊费用摊销                                               865,848.01                       731,485.20
    处置固定资产、无形资产和其他长期资产
                                                                  -85,037.30                       496,252.02
    的损失(收益以“-”填列)
    固定资产报废损失(收益以"-"填列)                                                                   1,754.16
    公允价值变动损失(收益以"-"填列)
    财务费用(收益以"-"填列)                                 20,704,668.96                        19,088,946.43
    投资损失(收益以"-"填列)                                     -1,500,000.00                    -3,869,621.79
    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)
    存货的减少(增加以"-"填列)                              340,613,178.75                    -319,620,631.62
    经营性应收项目的减少(增加以"-"填列)                    -836,049,881.98                   -142,410,723.47
    经营性应付项目的增加(减少以"-"填列)                    468,044,843.12                        32,477,894.64
    其他
    经营活动产生的现金流量净额                              122,794,798.20                    -278,772,092.062、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                                            940,350,689.37                     943,707,251.77
    减:现金期初余额                                          933,926,673.92                   1,329,047,721.51现金等价物的期末余额减:现金等价物期初余额
    现金及现金等价物净增加额                                       6,424,015.45                 -385,340,469.74
    附注 6:关联方关系及关联交易                                              (单位:人民币万元)1、 本企业母公司情况
           母公司名称            关联关系     企业类型           注册地         法人代表          业务性质
    集团公司                         控股股东     国有独资      江苏无锡             蒋志坚    锅炉配件及实业投资续表
                                                   母公司对本      母公司对本
                                                                                      本企业
           母公司名称              注册资本        企业的持股      企业的表决                       组织机构代码
                                                                                    最终控制方
                                                     比例(%)       权比例(%)无锡华光锅炉股份有限公司 2012 年半年度报告
    集团公司                                 16,633            44.553              44.553        国联集团               71491093-82、 本企业子公司情况:
                                                                                 持股比例      表决权比例
    子公司名称       子公司类型      企业类型      法人代表      注册资本                                          组织机构代码
                                                                                     %             (%)
    华光运业          有限公司      运输业         邓迎强             170.00         50.59            50.59          76585984-5
    华光工锅          有限公司      工业企业       汤兴良            2,287.00        55.00            55.00          13589423-2
    惠联热电          有限公司      工业企业       汤兴良        15,000.00           50.00            50.00          75798665-x
    惠联垃圾热电       有限公司      工业企业       汤兴良        15,000.00           75.00            75.00          77866886-1
    动力管道          有限公司      工业企业       邓迎强             500.00         70.00            70.00          66006470-4
    惠联科轮          有限公司      工业企业       徐明星            1250.00         60.00            60.00          13600809-5
    华光新动力       股份有限公司    工业企业       王福军            2,000.00        35.00            35.00          57538265-2续表
    子公司名称                                 业务性质                                                  注册地
       华光运业      普通货运、货运代办                                                 无锡新区城南路 3 号
                     工业锅炉、电站锅炉及配件、导热油炉、锅炉水处理设备、
       华光工锅                                                                         无锡市锡协路 197 号
                     锅炉辅机及配件的制造、加工;锅炉安装、锅炉修理
       惠联热电      热电联产电站的建设、经营                                           无锡市堰桥街道仓桥头 88 号
                     以燃烧城市生活垃圾的方式生产销售电力、蒸汽及本公司附
    惠联垃圾热电                                                                          无锡市惠山区堰桥街道仓桥头 88 号
                     属产品
                     锅炉水管弯管、锅炉下降管弯管、锅炉受压部件、锅炉配件               无锡市经济开发区硕放工业集中区五
       动力管道
                     的制造、加工、销售                                                 期C6地块
                                                                                        无锡市惠山经济开发区惠联热电厂区
       惠联科轮      配合饲料的生产,餐厨垃圾及电厂垃圾渗透无害化处理等
                                                                                        内
    华光新动力        烟气净化处理工程的技术开发、设计及咨询服务等                       无锡市新区梅育路 123 号3、本企业的合营企业和联营企业情况:
                                                                                        本企业持        本企业在被
    被投资单位        企业类                                                   注册资
                                注册地      法人代表         业务性质                     股比例        投资单位表
    名称            型                                                       本
                                                                                            (%)         决权比例(%)
    华光电站        有限公司      江苏无锡      王福军          工业企业      5,000.00           30              304、本公司的其他关联方情况
    企 业 名 称                     简称                   与本公司关系                     组织机构代码
    无锡市国联发展(集团)有限公司      国联集团               实际控制人                       13600809-5
    无锡锅炉厂锅炉实业公司              锅炉实业               同一控股股东                     13589659-6
           无锡华光锅炉股份有限公司 2012 年半年度报告
           无锡市双河尖热电厂               双河尖电厂         同一控股股东              13589374-X
           国联财务有限责任公司             财务公司           国联集团的控股子公司      68052887-9
           无锡协联热电有限公司             协联热电           同一控股股东              60791381-8
           江阴华泰机械制造有限公司         华泰机械           本公司的参股公司          75641238-X
           无锡市电力燃料公司               电力燃料           同一控股股东              13590812-0
           高佳太阳能股份有限公司           高佳股份           控股股东参股              77626664-5
           无锡市联合中小企业担保有限责任公司中小担保公司      国联集团控股孙公司        13593294-8
           西安大唐电力设计研究院有限公 大唐电力               同一实际控制人            22061166-3
           无锡国联环保科技有限公司         国联环保科技       同一控股股东              56913390-8
           无锡锡东能源科技有限公司         锡东科技           本公司的参股公司          67700014-1
           无锡华东锡峰锅炉附件制造有限 华东锡峰               本公司的参股公司          57138233- X
           5、关联交易情况(以下关联交易金额单位为人民币万元)
                (1)采购商品、接受劳务情况表
                                                    2012 年 1-6 月                         2011 年 1-6 月
    关联企业名称 交易内容                                       占同类交易金额                      占同类交易金额
                                         金额                                     金额
                                                            比例(%)                           比例(%)
    华泰机械         加工费                       1,487.46                   12.00       1,489.14                29.78
    锡东科技         部件采购及加工费             2,765.07                    6.02
    华东锡峰         加工费                         160.33                    1.29
    电力燃料         煤                          13,992.88                   42.56      12,300.75                44.23
    华光电站         污泥焚烧工程                                                        1,183.59                10.24
    协联热电         热力                           241.91                   14.98        227.80                  8.15
               (2)销售商品、提供劳务情况表
                                                        2012 年 1-6 月                      2011 年 1-6 月
    关联企业名称      交易内容                                      占同类交易金额                    占同类交易金额
                                                金额                                     金额
                                                                    比例(%)                       比例(%)
    华泰机械          运费                                                                     7.45              0.38
    华光电站          循环硫化床锅炉                4,817.46                   5.77       11,600.08          10.92
    华光电站          特种锅炉                      2,148.45                   6.14          388.94              2.74
    华光电站          锅炉辅机及其他产品                                                   2,772.11          16.54
           无锡华光锅炉股份有限公司 2012 年半年度报告
    高佳股份            电力、热力                       3,304.23                   11.45          5,028.74            18.81
    高佳股份            污泥处理                           43.12                     1.10            15.88              3.25
    双河尖电厂          热力                             2,126.30                    7.37           398.02              1.43
    国联环保科技        污泥处理费                        207.29                     5.31
               (3)关联租赁
               公司出租情况表
           出租方名称      承租方名称       租赁资产种类           租赁起始日     租赁终止日     年度确认的租赁收益
           惠联垃圾热电 国联环保科技        污泥一车间              2011-7-1       2014-6-30              101.00
                                            厂房设备
               公司承租情况表
           出租方名称          承租方名称           租赁资产             租赁起始日            租赁终止日          年度确认的
                                                      种类                                                           租赁费
           集团公司              本公司             重型车间               2011-1-1            2030-12-31                       90
           集团公司              本公司                土地                2012-1-1            2013-12-31                  59.59
           集团公司               本公司               干道                2012-1-1            2013-12-31                   13.72
           集团公司               本公司         房屋(会堂、餐厅)          2012-1-1            2013-12-31                       3.62
               (4)关联担保情况
                                                                                                                   担保是否已
           担保方                     被担保方             担保金额            担保起始日         担保到期日
                                                                                                                   经履行完毕
           集团公司                   惠联垃圾热电         1,500.00             2012-5-10              2013-5-10           是
           集团公司                   惠联垃圾热电         2,000.00              2011-11-7             2012-11-7           否
           集团公司                   惠联垃圾热电         2,500.00            2011-12-26           2012-12-26             否
           集团公司、双河尖电厂       惠联垃圾热电         9,500.00             2006-3-17            2014-3-16             否
           中小担保公司               惠联垃圾热电         327.2728             2007-8-16              2022-8-16           否
           集团公司                   惠联热电             4,500.00              2011-11-2          2012-11-22             否
           集团公司                   惠联热电             3,500.00            2011-10-10           2012-10-10             否
           集团公司                   惠联热电                5,00.00            2011-11-7          2012-11-22             否
           集团公司                   惠联热电             1,500.00            2011-12-22           2012-12-22             否
               (5)关联方资金拆借
           关联方          拆借资金                     起始日                 到期日           说明
           财务公司            6,000.00            2011-5.11 起         2012-12-26 止   惠联垃圾热电短期借款
           财务公司         3,000.00              2012-6-12 起           2013-6-12 止   惠联热电短期借款
           财务公司         15,000.00             2012-4-26 起           2014-4-26 止   惠联热电短期借款(国联集团委托贷款)
           财务公司            6,000.00          2011-11-16 起          2012-12-27 止   惠联热电短期借款(集团公司委托贷款)
               2012 年 1-6 月,本公司向财务公司共支付利息 1284.76 万元无锡华光锅炉股份有限公司 2012 年半年度报告
    (6)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。
    6、关联方应收应付款项:                                                                        (单位:人民币元)
    (1)上市公司应收关联方款项
                                        期末                                      期初
    项目名称     关联方
                            账面余额           坏账准备            账面余额              坏账准备
    应收账款     华光电站      87,294,226.04     4,364,711.30         79,768,552.04      3,988,427.60
    应收账款     锅炉实业        280,000.00        280,000.00            280,000.00          280,000.00
    应收账款     华泰机械                                                104,217.92             5,210.90
    应收账款     双河尖电厂     5,977,730.52       150,632.00          3,012,640.02          150,632.00
    应收账款     高佳股份        7319159.84        365957.99             313,054.64           15,652.73
    应收账款     大唐电力                                                350,000.00           28,000.00
    应收账款     国联环保科          91480.96           4574.05          325,972.80           16,298.64
    应收票据     双河尖电厂      374,500.00                            2,675,000.00                        -
    应收票据     高佳股份                                              3,981,700.00                        -
    预付款项     集团公司       33250000.00                           33,250,000.00                        -
    预付款项     电力燃料      16,065,609.42                           6,757,191.07                        -
    预付款项     大唐电力                                                 90,000.00                        -
    (2)上市公司应付关联方款项
    项目名称                关联方                      期末账面余额                  期初账面余额
    应付账款                华泰机械                        30,900,248.31                28,303,609.01
    应付账款                电力燃料                                                         3,889,603.06
    应付账款                大唐电力                              700,000.00                 3,551,734.80
    应付账款                协联热电                              373,976.00                  601,595.84
    应付账款                锡东能源                        17,773,240.91                    1,510,063.59
    应付账款                华东锡峰                              934,654.75                 2,104,552.44
    预收款项                大唐电力                                                         1,307,000.00
    预收款项                华光电站                                                          631,761.60
    预收款项                集团公司                                                         2,195,337.50
    其他应付款              华光电站                                                            6,500.00
    应付票据                电力燃料                                                     20,000,000.00附注 7:股份支付无锡华光锅炉股份有限公司 2012 年半年度报告
       截止 2012 年 6 月 30 日,本公司无股份支付事项。附注 8:或有事项
       截止 2012 年 6 月 30 日,本公司无重大或有事项。附注 9:承诺事项
       截止 2012 年 6 月 30 日,本公司无重大承诺事项。附注 10:资产负债表日后非调整事项
       截止 2012 年 6 月 30 日,本公司无资产负债表日后非调整事项。附注 11:资产抵押及质押情况
       截止 2012 年 6 月 30 日,华光工锅原值 6,907.06 万元,净值 5,532.03 万元的房屋建筑物、原值 1,114.50 万元,净值 999.78 万元的土地使用权因借款已抵押给中国银行后宅支行。
       截止 2012 年 6 月 30 日,本公司 9,560.40 万元应收票据因开具应付票据而质押给相关银行。附 注 1 2: 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)12-1 应收账款(1)应收账款按种类披露
                                                                   2012-6-30
            种类                                                                       计提比      应收账款净值
                                  金额                比例(%)         坏账准备
                                                                                       例(%)单项金额重大并单项计提坏账准备的应收账款
                                             -               -                     -           -                  -按组合计提坏账准备的应收账款
                               752,387,347.38           100.00        57,876,460.55         7.69   694,510,886.83单项金额虽不重大但单项计提坏账准备的应收账款
                                                             -
                               752,387,347.38           100.00        57,876,460.55         7.69   694,510,886.83
            种类                                                 2011-12-31
                                                                      金额单项金额重大并单项计提坏
    账准备的应收账款                             -           -                    -        -           -按账龄组合计提坏账准备的应收账款
                               573,909,683.44           100.00        64,044,250.55        11.16   509,865,432.89
       无锡华光锅炉股份有限公司 2012 年半年度报告
       单项金额虽不重大但单项计
                                                        -               -                      -         -                    -
       提坏账准备的应收账款
                                         573,909,683.44            100.00        64,044,250.55       11.16     509,865,432.89
       (2)按账龄组合采用账龄分析法计提坏账准备的应收账款:
                                                                     2012-6-30
                                                                                         计提比
             账龄             应收账款金额       比例(%)              坏账准备                               应收账款净额
                                                                                         例(%)
           一年以内           589,713,089.01            78.38       28,956,990.17             5.00       560,756,098.84
           一至二年           117,101,990.30            15.56        9,368,159.22             8.00       107,733,831.08
           二至三年            19,046,313.18                2.53     2,856,946.98            15.00           16,189,366.20
           三至五年            19,663,181.43                2.61     9,831,590.72            50.00            9,831,590.71
           五年以上             6,862,773.46                0.92     6,862,773.46           100.00
                              752,387,347.38           100.00       57,876,460.55             7.69       694,510,886.83
                                                                    2011-12-31
                                                                                        计提比
             账龄             应收账款金额       比例(%)             坏账准备                           应收账款净额
                                                                                        例(%)
           一年以内           351,327,520.59        61.22          17,566,376.03            5.00         333,761,144.56
           一至二年           140,703,692.98        24.52          11,256,295.44            8.00         129,447,397.54
           二至三年            35,760,535.98           6.23         5,364,080.40         15.00               30,396,455.58
           三至五年            32,456,870.43           5.66        16,228,435.22         50.00               16,228,435.21
           五年以上            13,629,063.46           2.37        13,629,063.46        100.00                            -
                              573,877,683.44       100.00          64,044,250.55         13.47           509,833,432.89
             (3)期末应收账款中持有公司 5%(含 5%)以上股份的股东单位及其他关联方欠款情况:
           关联单位                                                         2012-6-30                        2011-12-31
           华光电站                                                         87,294,226.04                    76,813,552.04
           锅炉实业                                                           280,000.00                       280,000.00
             (4)本期实际核销的应收账款情况
                                                                                                                  是否因关联
                      单位名称                 应收账款性质           核销金额               核销原因
                                                                                                                  交易产生
           山东禹城糖城热电有限公司              应收销售款           3,360,000.00      长期挂账,无法收回             否
           山东禹城热电旭源有限公司              应收销售款            272,500.00       长期挂账,无法收回             否
           山东九九有限公司                      应收销售款           3,085,290.00      长期挂账,无法收回             否
                                                                      6,717,790.00
             (7)期末应收账款前五名单位情况:
                                                                                                      占应收账款总
    单位名称                                      金        额        款项性质              年限
                                                                                                      额的比例(%)
    黑龙江哈尔滨博发电站设备制造有限公司              94,306,989.50       应收销货款        一年以内                12.53
    华光电站                                          87,294,226.04       应收销货款        一年以内                11.60
    山东魏桥铝电有限公司                              37,500,000.00       应收销货款        一年以内                 4.98
       无锡华光锅炉股份有限公司 2012 年半年度报告
    新疆梅花氨基酸有限公司                             29,190,000.00        应收销货款        一年以内                    3.88
    中国技术进出口总公司                               22,014,200.00        应收销货款        一年以内                    2.93
                                                  270,305,415.54                                                     35.92
       12-2 其他应收款
       (1)其他应收款按种类披露:
                                                                                  2012-6-30
                   种类                                                                                计提
                                               金额                 比例(%)           坏账准备         比例      其他应收款净额
                                                                                                       (%)
       单项金额重大并单项计提坏账准
                                                          -                   -                   --       -                       -
       备的其他应收款
       按账龄组合计提坏账准备的其他
                                           32,364,974.00               100.00         2,189,051.03      6.76      30,175,922.97
       应收款
       单项金额虽不重大但单项计提坏
                                                                              -                    -
       账准备的其他应收款
                                           32,364,974.00               100.00         2,189,051.03      6.76      30,175,922.97
                                                                                  2011-12-31
                   种类                                                                                计提
                                               金额                比例(%)          坏账准备         比例      其他应收款净额
                                                                                                       (%)
       单项金额重大并单项计提坏账准
                                                          -                   -                    -       -                       -
       备的其他应收款
       按账龄组合计提坏账准备的其他
                                           20,094,311.12               100.00         2,189,051.03     10.89      17,905,260.09
       应收款
       单项金额虽不重大但单项计提坏
                                                          -                                        -       -                       -
       账准备的其他应收款
                                           20,094,311.12               100.00         2,189,051.03     10.89      17,905,260.09
       (2)按账龄组合采用账龄分析法计提坏账准备的其他应收款:
                                                                        2012-6-30
         账龄                金额              比例(%)             坏账准备          计提比例(%)              其他应收款净额
       一年以内           26,332,601.39          81.36              759,482.15                  5.00             25,573,119.24
       一至二年             3,129,702.51           9.67             250,376.20                  8.00              2,879,326.31
       二至三年             1,869,635.64           5.78             280,445.35                 15.00              1,589,190.29
       三至五年              268,574.26            0.83             134,287.13                 50.00                134,287.13
       五年以上              764,460.20            2.36             764,460.20                100.00                           -
                          32,364,974.00         100.00             2,189,051.03                10.89             30,175,922.97
                                                                       2011-12-31
         账龄                金额              比例(%)              坏账准备          计提比例(%)          其他应收款净额
       一年以内           15,907,294.82           79.16              795,364.74                 5.00             15,111,930.08无锡华光锅炉股份有限公司 2012 年半年度报告
    一至二年              2,501,335.64        12.45            200,106.85                  8.00                  2,301,228.79
    二至三年                 89,974.26         0.45               13,496.14             15.00                      76,478.12
    三至五年                831,246.20         4.14            415,623.10               50.00                     415,623.10
    五年以上                764,460.20         3.80            764,460.20              100.00                                -
                   20,094,311.12          100.00           2,189,051.03                 9.55              17,905,260.09
    (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)期末其他应收款中无应收其他关联方款项。
    (5)本期无核销的其他应收款。
    (6)本期无以前已全额计提坏账准备或计提坏账准备的比例较大,在本期又全额收回或转回的情况。
    (7)期末其他应收款前五名欠款单位情况:
                                                                                                              占其他应收
       单位名称                                           金    额           款项性质          年限           款总额的比
                                                                                                              例(%)
    北京电气工程有限责任公司                             3,049,650.00   投标保证金            一年以内                  9.42
    内蒙古招标有限责任公司                               1,400,000.00   投标保证金            一年以内                  4.32
    江苏泰州金泰环保热电有限公司                         1,000,000.00   投标保证金            一年以内                  3.09
    山东鲁成招标有限公司                                  800,000.00    投标保证金            一年以内                  2.47
    河南光大招标有限公司                                  800,000.00    投标保证金            一年以内                  2.47
                                                        7,049,650.00                                                  21.7712-3 长期股权投资
    (1)项目                                                       2012-6-30                                      2011-12-31
    长期股权投资                                              273,075,447.39                                276,825,447.39
    (2)长期股权投资明细
            被投资单位                 投资成本             期初余额         本年增加           本年减少         期末余额
    华光电站                               14,094,939.64        41,236,971.73                      3,750,000.00      37,486,971.73
    北京华创投资管理有限公司               20,000,000.00         9,796,162.89                -                -       9,796,162.89
    江苏银行股份有限公司                    4,650,000.00         4,650,000.00                -                -       4,650,000.00
    华泰机械                                 624,000.00            624,000.00                -                -        624,000.00
    国联财务                               25,000,000.00        25,000,000.00                -                -      25,000,000.00
    无锡锡东能源科技有限公司                 750,000.00            750,000.00                -                -        750,000.00
    惠联热电                               75,792,438.11        75,792,438.11                -                -      75,792,438.11
    惠联垃圾热电                          112,500,000.00       112,500,000.00                -                -     112,500,000.00
    动力管道                                3,500,000.00         3,500,000.00                -                -       3,500,000.00
    华光运业                                  860,000.00           860,000.00                -                -         860,000.00
             无锡华光锅炉股份有限公司 2012 年半年度报告
            华光工锅                               3,912,037.55        3,912,037.55                  -                 -        3,912,037.55
            华光新动力                             7,000,000.00        7,000,000.00                                    -        7,000,000.00
            无锡华东锡锋锅炉附件制造有限公司       1,000,000.00        1,000,000.00                                    -        1,000,000.00
                            合计                 269,683,415.30      286,621,610.28                       3,750,000.00        282,871,610.28
             续表
                                                                                                         本期计
                                               在被投资单位        在被投资单位
           被投资单位               核算方法                                          减值准备           提减值       本期现金红利
                                               持股比例(%)         表决权比例(%)
                                                                                                           准备
    华光电站                           权益法           30                  30                       -                -        3,750,000.00
    北京华创投资管理有限公司           成本法           20                  20            9,796,162.89                -                   -
    江苏银行股份有限公司               成本法                                                        -                -
    华泰机械                           成本法           8                    8                       -                -
    财务公司                           成本法           5                    5                       -                -        1,500,000.00
    无锡锡东能源科技有限公司           成本法          1.36                1.36                      -                -
    惠联热电                           成本法           50                  50                       -                -    10,000,000.00
    惠联垃圾热电                       成本法           75                  75                       -                -
    动力管道                           成本法           70                  70                       -                -         350,000.00
    华光运业                           成本法         50.59                50.59                     -                -          86,000.00
    华光工锅                           成本法           55                  55                       -                -         754,861.80
    华光新动力                         成本法           35                  35                       -                -                   -
    无锡华东锡锋锅炉附件制造有         成本法           10                  10                       -                -                   -
              合计                                                                    9,796,162.89                -    16,440,861.80
                     北京华创投资管理有限公司已经停业,对该公司投资已全额计提减值准备,除北京华创
             投资管理有限公司外,本公司投资变现和投资收益收回不存在重大限制。
             12-4 营业收入
             (1)营业收入
                 项目                                              2012 年 1-6 月                                          2011 年 1-6 月
             主营业务收入                                      1,381,743,602.81                                       1,350,986,355.92
             其他业务收入                                           16,681,280.21                                          12,038,007.91
             合计                                              1,398,424,883.02                                       1,363,024,363.83
             (2)营业成本
                     项目                                          2012 年 1-6 月                                          2011 年 1-6 月
             主营业务成本                                      1,201,977,698.03                                       1,155,533,722.18无锡华光锅炉股份有限公司 2012 年半年度报告
    其他业务成本                                      10,791,406.99                                      3,848,088.47
    合计                                          1,212,769,105.02                                   1,159,381,810.65(3)主营业务收入(分地区)
    项目                                          2012 年 1-6 月                                   2011 年 1-6 月
    国内收入                                      1,381,743,602.81                                   1,350,986,355.92国外收入
    合计                                          1,381,743,602.81                                   1,350,986,355.92(4)主营业务收入、成本(分产品)
                                                              2012 年 1-6 月
        项目
                              营业收入               营业成本                     毛利               毛利率(%)
    循环流化床锅炉              809,858,423.91          698,227,104.94              111,631,318.97             13.78
    煤粉锅炉                    242,666,666.67          206,075,363.42              36,591,303.25              15.08
    特种锅炉                    215,642,735.07          204,703,741.03              10,938,994.04               5.07
    锅炉辅机及其他产品          113,575,777.16          92,971,488.640              20,604,288.52              18.14
                          1,381,743,602.81         1,201,977,698.03            179,765,904.78              13.01
                                                              2011 年 1-6 月项目
                              营业收入               营业成本                     毛利               毛利率(%)
    循环流化床锅炉              982,380,720.51          842,803,928.35             139,576,792.16              14.21
    煤粉锅炉                    106,282,051.31            89,680,558.25             16,601,493.06              15.62
    特种锅炉                    124,850,427.34          104,922,523.75              19,927,903.59              15.96
    锅炉辅机及其他产品          137,473,156.76           118,126,711.83             19,346,444.93              14.07
                          1,350,986,355.92         1,155,533,722.18            195,452,633.74              14.47(5)公司前五名客户的营业收入情况:
    客户名称                                                金   额               占公司全部营业收入的比例(%)
    北京京桥热电有责任公司                                108,617,094.02                                      7.77
    山东魏桥铝电有限公司                                  106,837,606.84                                      7.64
    新疆梅花氨基酸有限公司                                 83,162,393.16                                      5.95
    无锡国联华光电站工程公司                               69,659,059.83                                      4.98
    内蒙古伊泽矿业投资有限公司                             54,017,094.02                                      3.86
                                                       422,293,247.87                                     30.2012-5 投资收益无锡华光锅炉股份有限公司 2012 年半年度报告
    项目                                             2012 年 1-6 月                 2011 年 1-6 月
    子公司分红                                       11,190,861.80                      1,308,000.00
    成本法核算分回红利                                1,500,000.00                       540,000.00权益法核算收益处置长期股权投资收益
    处置交易性金融资产取得投资收益                                                        10,958.18
                                                  12,690,861.80                      1,858,958.1812-6 现金流量表补充资料
               项      目                                     2012 年 1-6 月                  2011 年 1-6 月1、将净利润调节为经营活动现金流量
    净利润                                                             61,077,789.15                   51,135,372.01
    加:资产减值准备
    固定资产折旧                                                     15,276,640.84                   13,187,044.24
    无形资产摊销                                                      5,290,918.69                    5,130,876.75
    长期待摊费用摊销                                                    487,434.61                      353,071.80
    处置固定资产、无形资产和其他长期资产
    的损失(收益以“-”填列)                                             -90,347.11                     496,252.02
    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)
    财务费用(收益以"-"填列)                                          -8,183,802.23                   1,181,500.00
    投资损失(收益以"-"填列)                                         -12,690,861.80                   -1,858,958.18
    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)
    存货的减少(增加以"-"填列)                                      320,234,112.35               -319,620,631.62
    经营性应收项目的减少(增加以"-"填列)                            -751,011,331.29                  -80,476,101.63
    经营性应付项目的增加(减少以"-"填列)                            445,701,594.98                    5,323,670.62
    其他
    经营活动产生的现金流量净额                                       76,092,148.19               -325,147,903.992、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                                                    870,488,009.09               884,396,171.60
    减:现金期初余额                                                  870,074,171.26              1,276,849,963.16现金等价物的期末余额减:现金等价物期初余额
    现金及现金等价物净增加额                                              413,837.83               -392,453,791.56无锡华光锅炉股份有限公司 2012 年半年度报告附注 13:补充资料1、当期非经常损益明细表
                                 项      目                                 2012 年 1-6 月    2011 年 1-6 月
    非流动资产处置损益                                                                90,347.11       -496,252.02越权审批或无正式批准文件的税收返还、减免计入当期损益的政府补助(与企业业务密切相关,按照国家统一标准定额或定量享
    受的政府补助除外)                                                                90,000.00      1,604,000.00计入当期损益的对非金融企业收取的资金占用费企业取得子公司、联营企业及合营企业的投资成本小于取得投资时应享有被投资单位可辨认净资产公允价值产生的收益非货币性资产交换损益委托他人投资或管理资产的损益因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备债务重组损益企业重组费用,如安置职工的支出、整合费用等交易价格显失公允的交易产生的超过公允价值部分的损益同一控制下企业合并产生的子公司期初至合并日的当期净损益与公司正常经营业务无关的或有事项产生的损益除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和
    可供出售金融资产取得的投资收益                                                                     10,958.18单独进行减值测试的应收款项减值准备转回对外委托贷款取得的损益采用公允价值模式进行后续计量的投资性房地产公允价值变动产生的损益根据税收、会计等法律、法规的要求对当期损益进行一次性调整对当期损益的影响受托经营取得的托管费收入
    除上述各项之外的其他营业外收入和支出                                             152,273.76       380,269.78其他符合非经常性损益定义的损益项目税前非经常性损益合计
    所得税影响额                                                                      49,893.13       224,846.39非经常性损益净额少数股东权益影响额(税后)
    合计                                                                             282,727.74      1,723,822.332、净资产收益率
                                                           加权平均净资产收益率(%)报告期利润
                                                   2012 年 1-6 月          2011 年 1-6 月
    归属于公司普通股股东的净利润                           4.74                    5.68扣除非经常性损益后归属于公司普通股股东的
                                                       4.72                    5.57净利润
       上述数据采用以下计算公式计算而得:无锡华光锅炉股份有限公司 2012 年半年度报告
    加权平均净资产收益率
    加权平均净资产收益率=P/(E0 + NP÷2 + Ei×Mi÷M0 - Ej×Mj÷M0±Ek×Mk÷M0)
    其中:P 分别对应于归属于公司普通股股东的净利润、扣除非经常性损益后归属于公司普通股股东的净利润;NP 为归属于公司普通股股东的净利润;E0 为归属于公司普通股股东的期初净资产;Ei 为报告期发行新股或债转股等新增的、归属于公司普通股股东的净资产;Ej 为报告期回购或现金分红等减少的、归属于公司普通股股东的净资产;M0 为报告期月份数;Mi 为新增净资产下一月份起至报告期期末的月份数;Mj 为减少净资产下一月份起至报告期期末的月份数;Ek 为因其他交易或事项引起的净资产增减变动;Mk 为发生其他净资产增减变动下一月份起至报告期期末的月份数。3、每股收益
                                                         基本每股收益                稀释每股收益
                 项目                        2012 年 1-6      2011 年 1-6   2012 年 1-6   2011 年 1-6
                                             月               月            月            月
    归属于公司普通股股东的净利润                      0.23             0.25          -             -扣除非经常性损益后归属于公司普通股股
                                                  0.23             0.25          -             -东的净利润
    基本每股收益
    基本每股收益=P÷S
    S= S0 + S1 + Si×Mi÷M0 - Sj×Mj÷M0-Sk
    其中:P 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S 为发行在外的普通股加权平均数;S0 为期初股份总数;S1 为报告期因公积金转增股本或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk 为报告期缩股数;M0 报告期月份数;Mi 为增加股份下一月份起至报告期期末的月份数;Mj 为减少股份下一月份起至报告期期末的月份数。
    稀释每股收益
    稀释每股收益=[P+(已确认为费用的稀释性潜在普通股利息-转换费用)×(1-所得税率)]/(S0 + S1 + Si×Mi÷M0 - Sj×Mj÷M0- Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)
    其中,P 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股的影响,直至稀释每股收益达到最小。无锡华光锅炉股份有限公司 2012 年半年度报告八、 备查文件目录1、 载有法定代表人签字的中期报告文本2、 载有单位负责人、主管会计工作的负责人、会计机构负责人签字并盖章的财务报告文本3、 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4、 公司章程文本
                                                                 董事长:王福军
                                                       无锡华光锅炉股份有限公司
                                                                 2012 年 8 月 7 日