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华光股份(600475)公告正文

华光股份:2013年半年度报告

公告日期:2013-08-20

   无锡华光锅炉股份有限公司 2013 年半年度报告




无锡华光锅炉股份有限公司
                  600475



   2013 年半年度报告




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                      无锡华光锅炉股份有限公司 2013 年半年度报告




                                    重要提示


一、本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准
确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。


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、公司负责人王福军、主管会计工作负责人邵耿东及会计机构负责人(会计主管人员)
周建伟声明:保证本半年度报告中财务报告的真实、准确、完整。


五、经董事会审议的报告期利润分配预案或公积金转增股本预案:2013 年中期不进行利润
分配。


六、公司不存在被控股股东及其关联方非经营性占用资金情况。


七、公司不存在违反规定决策程序对外提供担保的情况。




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                                   无锡华光锅炉股份有限公司 2013 年半年度报告




                                                         目录
第一节释义 ................................................................................................................... 4
第二节公司简介 ........................................................................................................... 5
第三节会计数据和财务指标摘要 ............................................................................... 6
第四节董事会报告 ....................................................................................................... 7
第五节重要事项 ......................................................................................................... 12
第六节股份变动及股东情况 ..................................................................................... 15
第七节董事、监事、高级管理人员情况 ................................................................. 17
第八节财务报告(未经审计) ................................................................................. 18
第九节备查文件目录 ................................................................................................. 89




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                      无锡华光锅炉股份有限公司 2013 年半年度报告




                                  第一节释义

一、释义
在本报告书中,除非文义另有所指,下列词语具有如下含义:
常用词语释义
中国证监会                       指   中国证券监督管理委员会
上交所                           指   上海证券交易所
本公司\公司\母公司\华光股份      指   无锡华光锅炉股份有限公司
实际控制人\国联集团              指   无锡市国联发展(集团)有限公司
控股股东\国联环保                指   无锡国联环保能源集团有限公司
华光环保                         指   无锡华光新动力环保科技股份有限公司
华光工锅                         指   无锡华光工业锅炉有限公司
华光电站                         指   无锡国联华光电站工程有限公司
                                      电站锅炉或工业蒸汽锅炉在额定蒸汽压力、蒸汽温度、规定
蒸吨(t/h)                        指   的锅炉效率和给水温度下,连续运行时所必须保证的最大蒸
                                      发量,单位为 t/h,即每小时产生蒸汽量的总和。
                                      在炉膛里把矿物质燃料控制在特殊的流化状态下燃烧产生
循环流化床锅炉                   指
                                      蒸汽的设备。
                                      把煤磨成细粉用空气送入炉中在悬浮状态下燃烧产生蒸汽
煤粉锅炉                         指
                                      的设备。
                                      将燃气轮机排出的“废气”引入余热锅炉,加热水产生高温高
燃气-蒸汽联合循环余热锅炉        指
                                      压的蒸汽,再推动汽轮机做功。
                                      焚烧生活垃圾的设备,从技术上分为循环流化床垃圾焚烧锅
垃圾焚烧锅炉                     指
                                      炉和炉排炉两种。
                                      将锅炉燃烧产生的烟尘气体中的氮氧化物从烟气中排除,从
烟气脱硝                         指
                                      而减少对大气污染的一种技术。
                                      锅炉燃烧后产生高压或中压的过热蒸汽驱动汽轮发电机组
                                      发电,同时抽取中压或低压的蒸汽向需要蒸汽的用户供汽,
热电联产                         指   这种生产方式成为热电联产。热电联产既有电能生产又能提
                                      供热能,是一种热、电同时生产、高效能的能源利用形式,
                                      能源利用效率比单纯发电提高一倍以上。
报告期                           指   2013 年 1 月 1 日-6 月 30 日




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                         无锡华光锅炉股份有限公司 2013 年半年度报告



                                  第二节公司简介

一、公司信息
公司的中文名称                                    无锡华光锅炉股份有限公司
公司的中文名称简称                                华光锅炉
公司的外文名称                                    WuXiHuaguangBoilerCo.,Ltd.
公司的法定代表人                                  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                             0510-85215556                        0510-85215556
传真                             0510-85215605                        0510-85215605
电子信箱                         600475@wxboiler.com                  600475@wxboiler.com

三、基本情况变更简介
公司注册地址                                      无锡市城南路 3 号
公司注册地址的邮政编码                            214028
公司办公地址                                      无锡市城南路 3 号
公司办公地址的邮政编码                            214028
公司网址                                          www.wxboiler.com
电子信箱                                          600475@wxboiler.com

四、信息披露及备置地点变更情况简介
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          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
A股                      上海                    华光股份                    600475

六、公司报告期内的注册变更情况
公司报告期内注册情况未变更。




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                         无锡华光锅炉股份有限公司 2013 年半年度报告



                         第三节会计数据和财务指标摘要

一、公司主要会计数据和财务指标
(一)主要会计数据
                                                                      单位:元币种:人民币
                                                                               本报告期比上年同
          主要会计数据               本报告期(1-6 月)        上年同期
                                                                                   期增减(%)
营业收入                                1,361,770,202.77      1,813,715,574.61             -24.92
归属于上市公司股东的净利润                 42,236,399.91         59,085,297.33             -28.52
归属于上市公司股东的扣除非经常
                                           39,561,808.87         58,802,569.59                -32.72
性损益的净利润
经营活动产生的现金流量净额                -46,039,793.19          8,847,173.47              -620.39
                                                                                  本报告期末比上年
                                         本报告期末             上年度末
                                                                                    度末增减(%)
归属于上市公司股东的净资产              1,302,121,759.57      1,285,485,359.66                 1.29
总资产                                  4,416,652,594.03      4,562,483,143.87                -3.20

(二)主要财务指标
                                                                                  本报告期比上年同
          主要财务指标               本报告期(1-6 月)        上年同期
                                                                                      期增减(%)
基本每股收益(元/股)                              0.17                   0.23               -26.09
稀释每股收益(元/股)                              0.17                   0.23               -26.09
扣除非经常性损益后的基本每股收
                                                    0.15                   0.23               -34.78
益(元/股)
加权平均净资产收益率(%)                           3.62                   4.74   减少 1.12 个百分点
扣除非经常性损益后的加权平均净
                                                    3.14                   4.72   减少 1.58 个百分点
资产收益率(%)

二、非经常性损益项目和金额
                                                                      单位:元币种:人民币
                    非经常性损益项目                                          金额
非流动资产处置损益                                                                    -34,512.61
计入当期损益的政府补助,但与公司正常经营业务密切相关,
符合国家政策规定、按照一定标准定额或定量持续享受的政府                                  2,387,851.37
补助除外
除上述各项之外的其他营业外收入和支出                                                    1,075,486.32
少数股东权益影响额                                                                       -157,475.22
所得税影响额                                                                             -596,758.82
                          合计                                                          2,674,591.04




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                          无锡华光锅炉股份有限公司 2013 年半年度报告



                                  第四节董事会报告

一、董事会关于公司报告期内经营情况的讨论与分析
    报告期内,公司围绕"以科学发展观为指导,坚持创新与调整相结合,优化产业结构和产品
结构;坚持国内市场与国际市场相结合,提升主要产品市场占有率;坚持改革与加强管理相结
合,提高企业核心竞争力;坚持培养与引进相结合,打造与企业发展相适应的人才队伍,实现
企业科学发展、稳定发展、可持续发展"的总体工作思路,以节能环保市场需求为导向,用环保
产品集聚市场优势,靠技术创新驱动企业发展。
    报告期内,公司加大技术创新力度,完善产品优化设计,挖掘降本增效潜力,主要完善了循
环流化床锅炉、煤粉锅炉等产品设计方案,针对常规燃煤电站锅炉低氮燃烧技术实施攻关。公
司不断强化精益生产管理,以利润考核为导向,全面提高生产绩效。通过制定合理的生产计划
和物料需求计划,加强物料控制,提高生产效率,降低生产成本。主要经济指标情况:实现营
业收入 13.62 亿元,与上年同期相比减少 4.52 亿元,下降幅度 24.92%;公司实现利润 0.66 亿元,
与上年同期相比减少 0.12 亿元,下降幅度 15.50%;公司实现归属于母公司所有者的净利润 0.42
亿元,与上年同期相比减少 0.17 亿元,下降幅度 28.52%。公司主营业务毛利率 17.30%,同比
增长 3.61 个百分点。母公司新增订单 12.05 亿元。公司新增授权专利 14 项(其中发明专利 6 项、
实用新型专利 8 项)。
    报告期内,子公司无锡华光新动力环保科技股份有限公司(以下简称:华光环保),主要从事
电站锅炉烟气治理中脱硫脱硝的系统集成和催化剂的研发生产。华光环保与清华大学、东南大
学、华东理工大学、大唐电力设计院等联合成立了烟气脱硫脱硝净化处理工程研发中心。目前,
该公司已具备开展循环流化床锅炉、煤粉锅炉、余热锅炉、垃圾焚烧锅炉等设备烟气脱硫脱硝
工程设计、设备成套、安装与调试等全过程服务的能力。华光环保上半年新增订单 2.6 亿元,具
备年生产催化剂 5000 立方米的能力。
    子公司无锡国联华光电站工程有限公司(以下简称:华光电站)是一家以电站工程建设与服务
为主体,集工程设计、工程采购、施工建设、项目管理、运营服务为一体的专业化公司,是国
内唯一同时拥有电力设计院、锅炉制造厂、汽(电)机制造厂、自有电厂资源支撑的电力建设
综合性工程公司,并拥有电力乙级设计资质、环境工程专项资质和新能源发电资质。华光电站
利用设计院专业齐全的集成优势,将环保能源领域的发展经验与传统电站建设运行经验相结合,
积极探索新能源环保领域的新技术,形成了华光股份转型发展的孵化器和实施平台。2013 年年
初,华光电站专门设立了新能源事业部,专注于光伏电站的设计、建设和运行。近期成功签订
了某屋顶太阳能电站等项目,标志着新能源电站开发工作已走向正轨。华光电站上半年新增订
单 3.75 亿元。
    报告期内,公司加强了与上下游企业的战略合作。分别与中国机械设备工程股份有限公司(以
下简称:CMEC)、江苏省电力设计院等签署战略合作协议。CMEC 是中国第一家工贸结合、以
国际工程承包、成套设备出口及机电产品进出口业务为主的对外贸易和对外经济技术合作的大
型企业。华光股份与 CMEC 战略合作,致力于在电站锅炉、余热锅炉等方面共同开拓国际市场、
共建精品工程。江苏省电力设计院创建于 1958 年,为国家甲级电力勘测设计企业,连续多年名
列全国勘测设计企业综合实力百强。华光股份与江苏省电力设计院战略合作,致力于在产品设
计、市场开拓、工程承包等方面实现优势互补,创造竞争优势。

(一)主营业务分析
1、财务报表相关科目变动分析表
                                                                         单位:元币种:人民币
                   科目                        本期数            上年同期数        变动比例(%)
 营业收入                                  1,361,770,202.77     1,813,715,574.61             -24.92
 营业成本                                  1,122,551,655.22     1,558,862,462.74             -27.99


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                          无锡华光锅炉股份有限公司 2013 年半年度报告



销售费用                                      29,607,724.07        33,582,110.96              -11.83
管理费用                                     144,823,502.68       135,259,040.12                7.07
财务费用                                       7,654,267.11        12,199,156.77              -37.26
经营活动产生的现金流量净额                   -46,039,793.19         8,847,173.47             -620.39
投资活动产生的现金流量净额                    -1,405,876.33        -7,064,581.54                   -
筹资活动产生的现金流量净额                  -189,263,385.07      -109,306,201.21                   -
研发支出                                      31,354,913.11        33,586,736.50               -6.64

                                                                                        增减变化百分
项目           2013 年 6 月 30 日   占总资产比重% 2012 年 12 月 31 日 占总资产比重%
                                                                                        比%
资产总计         4,416,652,594.03          100.00    4,562,483,143.87          100.00           -3.20
应收票据           276,309,259.79            6.26      197,965,602.73            4.34           39.57
应收账款         1,058,610,049.38           23.97      787,609,228.67           17.26           34.41
其他流动资产                                            13,999,611.22            0.31         -100.00
应付职工薪酬        12,219,321.75             0.28      21,045,968.13            0.46          -41.94
应付股利            19,402,018.09             0.44      37,194,578.94            0.82          -47.84
长期借款           152,909,092.00             3.46     248,272,728.00            5.44          -38.41

变动原因说明:
营业收入变动原因说明:由于市场订单下降,导致本期产出减少,发货减少。
营业成本变动原因说明:由于原材料采购价格下降和产品优化设计等因素导致生产成本降低。
销售费用变动原因说明:由于产品发货减少,导致运输费用减少。
管理费用变动原因说明:由于工资及附加和修理费增加。
财务费用变动原因说明:由于报告期内支出利息减少。
经营活动产生的现金流量净额变动原因说明:由于合同付款条件改变,增加了现金流支出。
投资活动产生的现金流量净额变动原因说明:由于报告期内对外投资减少。
筹资活动产生的现金流量净额变动原因说明:由于报告期内归还银行借款。
应收票据变动原因说明:报告期内票据结算量增加。
应收账款变动原因说明:报告期内货款回笼欠佳。
其他流动资产变动原因说明:报告期内子公司华光工锅理财产品已经到期和预缴企业所得税。
应付职工薪酬变动原因说明:报告期内支付了年终奖励。
应付股利变动原因说明:报告期内子公司惠联热电支付了红利。
长期借款变动原因说明:报告期内归还长期借款。

2、其他
(1)公司利润构成或利润来源发生重大变动的详细说明
报告期内,公司利润构成或利润来源未发生重大变化。

(2)公司前期各类融资、重大资产重组事项实施进度分析说明
2012 年 7 月 6 日,公司第四届董事会第十六次会议审议通过了《关于<无锡华光锅炉股份有限
公司非公开发行股票预案>的议案》等议案。2013 年 5 月 24 日,公司刊登了关于终止筹划发行
股份购买资产方案暨公司股票复牌的公告。公告主要内容为本次发行股份购买资产的条件尚不
成熟,继续推进该事项将面临较多不确定因素,为切实维护投资者的利益,公司决定终止筹划
本次发行股份购买资产事项。

(3)经营计划进展说明


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                          无锡华光锅炉股份有限公司 2013 年半年度报告



公司 2012 年度报告里披露了 2013 年预计合并报表实现销售收入 35.26 亿元,利润总额 1.56 亿
元。2013 年上半年实际合并报表实现销售收入 13.62 亿元,实现利润总额 0.66 亿元。2013 年上
半年与 2012 年度报告里的预计数发生较大差异的原因是受国内经济形势趋缓,国内新增电厂项
目(尤其是火电项目)继续同比减少,市场竞争更加激烈,从而导致公司销售收入和利润同比
下滑。

(二)行业、产品或地区经营情况分析
1、主营业务分行业、分产品情况
                                                                                单位:元币种:人民币
                                       主营业务分产品情况
                                                                 营业收入         营业成本    毛利率比
                                                       毛利率
      分产品           营业收入         营业成本                 比上年增         比上年增    上年增减
                                                       (%)
                                                                   减(%)            减(%)       (%)
                                                                                              增加 2.64
 循环流化床锅炉      522,831,580.83   425,851,029.39     18.55         -37.35        -39.32
                                                                                              个百分点
                                                                                              增加 4.53
 煤粉锅炉            303,964,586.49   245,236,224.12     19.32          8.84           3.05
                                                                                              个百分点
                                                                                              减少 2.60
 特种锅炉            233,071,646.13   215,845,518.80      7.39         -33.36        -31.43
                                                                                              个百分点
                                                                                              增加 7.81
 电力、热力          218,137,459.31   174,926,461.99     19.81         -24.41        -31.12
                                                                                              个百分点
 锅炉辅机及其他                                                                               增加 0.33
                      15,118,981.99    14,512,144.80      4.01         -60.02        -60.16
 产品                                                                                         个百分点
 脱硝工程             51,358,417.50    35,568,624.56     30.74              -             -            -

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(%)
国外收入                                  34,172,212.05                                      169.87
国内收入                               1,310,310,460.20                                       -26.80
报告期,国外收入 3417.22 万元是指的以外汇结算的。

(三)核心竞争力分析
报告期内,公司的核心竞争力未发生重大变化。

(四)投资状况分析
1、对外股权投资总体分析
    报告期,公司分别参与子公司无锡华光新动力环保科技股份有限公司和无锡华光工业锅炉
有限公司增资。
    公司向无锡华光新动力环保科技股份有限公司增资 350 万元,其中现金增资 245 万元,利
用分配利润增资 105 万元,本次增资后,华光环保注册资本增加至 3000 万元,公司仍然持有
35%股份。
    公司受让华光工锅自然人股东刘海平所持股权,并以华光工锅利用分配利润的方式对华光
工锅进行增资,涉及总金额为 1691.5 万元,本次增资后,华光工锅注册资本增加至 5000 万元,
公司持有 58.99%股份,本次增资事项经公司第四届董事会第十九次会议审议通过,内容详见公
司临 2013-005 公告。


                                              9
                              无锡华光锅炉股份有限公司 2013 年半年度报告




    (1)持有金融企业股权情况
                                                                              报告期
                             期初持      期末持                      报告期
  所持对象   最初投资金                              期末账面价               所有者 会计核     股份来
                             股比例      股比例                      损益
    名称     额(元)                                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         0.1         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          5           5    25,000,000.00        0        0            原始股
                                                                                       权投资
 公司
   合计      30,000,000.00     /           /         29,650,000.00        0        0     /         /

    2、非金融类公司委托理财及衍生品投资的情况
    (1)委托理财情况
    委托理财产品情况
    子公司华光工锅 2012 年 12 月 14 日购买的工商银行法人理财产品,名称:工银理财共赢 3 号(苏)
    2012 年 第 102 期 -12JS102A , 金 额 人 民 币 1000 万 , 35 天 短 期 理 财 产 品 , 计 息 期
    2012.12.17-2013.1.22,年利率 4.5%。2013 年 1 月 23 日已收回本金及利息共计 10,044,383.56 元。

    (2)委托贷款情况
    本报告期公司无委托贷款事项。


    3、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。

    4、主要子公司、参股公司分析
公司名称             业务性质 主要产品或服务 持股比例 注册资本 总资产      净资产 净利润
                                烟气脱硫脱硝系
无锡华光新动力环保科
                     制造       统集成及催化剂      35% 3,000.00 14,144.28 3,588.23   531.88
技股份有限公司
                                研发生产
无锡惠联热电有限公司 发电、供气 电、蒸汽            50% 15,000.00 71,888.18 20,715.66 906.53
无锡惠联垃圾热电有限
                     发电、供气 电、蒸汽            75% 15,000.00 29,996.88 15,045.17 534.19
公司
无锡华光工业锅炉有限
                     制造       工业锅炉、辅机      55% 2,287.46 36,839.77 7,601.80   414.88
公司
无锡华光动力管道有限            锅炉水管弯管、
                     制造                           70%    500.00 1,100.48     990.92 -41.76
公司                            下降弯管
无锡华光锅炉运业有限
                     货运       运输             50.59%    170.00 2,100.97     929.31  37.30
公司

    5、非募集资金项目情况
                                                                               单位:万元币种:人民币



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                          无锡华光锅炉股份有限公司 2013 年半年度报告



                                             项目金                    本报告期    累计实际    项目收
               项目名称                                  项目进度
                                               额                      投入金额    投入金额    益情况
 无锡华光新动力环保科技股份有限公司
                                                   350   已完成             350       1,050          -
 增资
 无锡华光工业锅炉有限公司增资                1,691.5     进行中          1,691.5     2,949.5         -
                 合计                        2,041.5         /           2,041.5     3,999.5     /

二、利润分配或资本公积金转增预案
(一)报告期实施的利润分配方案的执行或调整情况
公司 2012 年度利润分配方案经 2013 年 5 月 10 日召开的 2012 年度股东大会审议通过,以公司
2012 年底总股本 25,600 万股为基数,向全体股东每 10 股派发现金红利 1.00 元(含税),共计
派发股利 2,560 万元。2013 年 6 月 7 日在《上海证券报》刊登了 2012 年度利润分配实施公告。
股权登记日:2013 年 6 月 17 日,除息日:2013 年 6 月 18 日,现金红利发放日:2013 年 6 月
21 日。

三、其他披露事项
(一)董事会、监事会对会计师事务所“非标准审计报告”的说明
√不适用




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                           无锡华光锅炉股份有限公司 2013 年半年度报告




                                    第五节重要事项

一、重大诉讼、仲裁和媒体普遍质疑的事项
(一)诉讼、仲裁或媒体普遍质疑事项已在临时公告披露且无后续进展的
                      事项概述及类型                                  查询索引
 媒体报道"江苏省环保厅近日通报,对 7 家燃煤电企给予倒扣脱
                                                          2013 年 5 月 23 日,公司发布了澄
 硫电价补贴的处罚。无锡惠联热电有限公司收到了"最高罚单",
                                                          清公告。
 被倒扣脱硫电价补贴和追缴排污费总计达 1700 余万元。"

二、破产重整相关事项
本报告期公司无破产重整相关事项。

三、资产交易、企业合并事项
√不适用

四、公司股权激励情况及其影响
√不适用

五、重大关联交易
(一)与日常经营相关的关联交易
1、已在临时公告披露且后续实施无进展或变化的事项
(1)日常关联交易(单位:万元)
关联企业名称                 交易内容      2013 年预计        2013 年上半年实际
无锡市电力燃料公司           采购煤                    35,000              10,325.36
无锡国联华光电站工程有限公司 销售锅炉                  40,000                6384.24
无锡市双河尖电厂             销售热力                   5,000                1597.26
(2)无锡惠联热电有限公司发生的关联交易(单位:万元)
                                                   关联交易定
关联方                            关联交易类型                  2013 年预计 2013 年上半年实际
                                                   价原则
                             资金往来(银票
无锡友联热电股份有限公司                    市场价                       3,000            450
                             置换)
无锡市电力燃料公司           贷款转账       不计利息                    40,000           8000
无锡国联环保能源集团有限公司 还贷借款       不计利息                    25,000        5679.06
                                            不高于银行
国联财务有限责任公司         贷款                                       20,000           4000
                                            基准利率


六、重大合同及其履行情况
(一)托管、承包、租赁事项
1、托管情况
本报告期公司无托管事项。


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                           无锡华光锅炉股份有限公司 2013 年半年度报告



2、承包情况
本报告期公司无承包事项。

3、租赁情况
                                                                             单位:元币种:人民币
                                   租赁                       租
                                                                    租赁收    租赁收     是否
 出租方       租赁方    租赁资     资产   租赁起   租赁终     赁                                  关联
                                                                    益确定    益对公     关联
   名称         名称    产情况     涉及     始日     止日     收                                  关系
                                                                      依据    司影响     交易
                                   金额                       益
 无锡国
              无锡华                               2013
 联环保                 土地、干          2013
              光锅炉                               年 12                                         控股
 能源集                 道及食            年1月                              很小        是
              股份有                               月 31                                         股东
 团有限                 堂                1日
              限公司                               日
 公司
 无锡国
              无锡华                               2030
 联环保                                   2011
              光锅炉    重型车                     年 12                                         控股
 能源集                                   年1月                              很小        是
              股份有    间                         月 31                                         股东
 团有限                                   1日
              限公司                               日
 公司
                                                                                                 母   公
 无锡惠       无锡国    污泥一
                                          2011     2014                                          司   的
 联垃圾       联环保    车间及
                                          年7月    年6月                     很小        是      控   股
 热电有       科技有    厂房设
                                          1日      30 日                                         子   公
 限公司       限公司    备
                                                                                                 司

(二)担保情况
√不适用

(三)其他重大合同或交易
2012 年 5 月 16 日,公司公告了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。目前合同中第一台锅炉交货
完成 95%,第二台交货完成 90%,第三台锅炉交货完成 70%。预计本年度实现销售收入。

七、承诺事项履行情况
(一)上市公司、持股 5%以上的股东、控股股东及实际控制人在报告期内或持续到报告期内的承
诺事项
                                                                        是                如未
                                                                   是
                                                                        否                能及
                                                                   否         如未能及
 承      承                                              承诺           及                时履
                                                                   有         时履行应
 诺      诺                                              时间           时                行应
               承诺方              承诺内容                        履         说明未完
 背      类                                              及期           严                说明
                                                                   行         成履行的
 景      型                                              限             格                下一
                                                                   期         具体原因
                                                                        履                步计
                                                                   限
                                                                        行                  划
 其      分    无锡华   除《公司章程》规定的重大投       2012      是   是          -       -


                                              13
                       无锡华光锅炉股份有限公司 2013 年半年度报告



 他   红   光锅炉   资计划或者重大现金支出情形         年
 承        股份有   以外,公司在当年盈利且累计       -2014
 诺        限公司   未分配利润为正的情况下,未         年
                    来三年(2012-2014 年度)每年
                    根据实际情况确定利润分配方
                    案,但未来三年每年以现金方
                    式分配的利润原则上应不少于
                    当年实现的公司可供分配利润
                    的 10%,且未来三年以现金方
                    式累计分配的利润原则上应不
                    少于该三年实现的年均可分配
                            利润的 30%。

八、上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购
人处罚及整改情况
报告期内,公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购
人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。

九、公司治理情况
公司治理的实际情况符合《上市公司治理准则》等规范性文件的要求。




                                          14
                              无锡华光锅炉股份有限公司 2013 年半年度报告




                               第六节股份变动及股东情况

     一、股本变动情况
     (一)股份变动情况表
     1、股份变动情况表
     报告期内,公司股份总数及股本结构未发生变化。

     (二)限售股份变动情况
     报告期内,本公司限售股份无变动情况。

     二、股东情况
     (一)股东数量和持股情况
                                                                                      单位:股
报告期末股东总数                                                                            26,631 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                        0 无
无锡金和大厦有限公司            境内非国有法人 0.57         1,464,310                      0 无
中国工商银行-易方达价值成长    未知              0.39        999,744
                                                                                         0   无
混合型证券投资基金
林德桂                          境内自然人            0.38      976,648                  0   无
张剑                            境内自然人            0.35      908,785                  0   无
吕伟庆                          境内自然人            0.33      846,340                  0   无
无锡高新技术风险投资股份有限    国有法人              0.33      840,000
                                                                                         0   无
公司
施方奇                          境内自然人        0.29      750,000                 0 无
钱志芳                          境内自然人        0.22      566,377                 0 无
王楠                            境内自然人        0.22      562,600                 0 无
                                  前十名无限售条件股东持股情况
                    股东名称                          持有无限售条件股份的数量      股份种类
无锡国联环保能源集团有限公司                                          114,056,460 人民币普通股
无锡金和大厦有限公司                                                    1,464,310 人民币普通股
中国工商银行-易方达价值成长混合型证券投资基金                            999,744 人民币普通股
林德桂                                                                    976,648 人民币普通股
张剑                                                                      908,785 人民币普通股
吕伟庆                                                                    846,340 人民币普通股
无锡高新技术风险投资股份有限公司                                          840,000 人民币普通股
施方奇                                                                    750,000 人民币普通股
钱志芳                                                                    566,377 人民币普通股
王楠                                                                      562,600 人民币普通股
上述股东关联关系或一 无锡国联环保能源集团有限公司持有无锡高新技术风险投资股份有限公司
致行动的说明            12.5%股份。

                                                 15
                       无锡华光锅炉股份有限公司 2013 年半年度报告




三、控股股东或实际控制人变更情况
本报告期内公司控股股东或实际控制人没有发生变更。




                                          16
                       无锡华光锅炉股份有限公司 2013 年半年度报告



                   第七节董事、监事、高级管理人员情况

一、持股变动情况
(一)现任及报告期内离任董事、监事和高级管理人员持股变动情况
   报告期内公司董事、监事、高级管理人员持股未发生变化。

二、公司董事、监事、高级管理人员变动情况
         姓名               担任的职务                 变动情形           变动原因
钱志新                独立董事                  离任                任期已满
李玉琦                独立董事                  选举                换届
谢士鸣                监事                      离任                任期已满
赵志东                监事                      选举                换届
汤兴良                总经理                    离任                任期已满
邵耿东                总经理                    聘任                换届




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                       无锡华光锅炉股份有限公司 2013 年半年度报告



                        第八节财务报告(未经审计)


一、财务报表

                                     合并资产负债表
                                    2013 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                 5-01                    817,001,243.00                989,163,141.59
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                 5-02                    276,309,259.79                197,965,602.73
    应收账款                 5-03                  1,058,610,049.38                787,609,228.67
    预付款项                 5-04                    161,466,240.44                160,974,165.20
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款               5-05                        29,380,219.15              24,234,604.05
    买入返售金融资产
    存货                     5-06                    799,416,161.05              1,058,760,268.39
    一年内到期的非流动资产
    其他流动资产             5-07                                                   13,999,611.22
      流动资产合计                                 3,142,183,172.81              3,232,706,621.85
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             5-08                     71,751,014.03                 75,501,014.03
    投资性房地产             5-09                      3,983,419.76                  5,498,581.26
    固定资产                 5-10                  1,052,322,890.68              1,099,694,939.31
    在建工程                 5-11                     10,112,061.00                  5,409,351.61
    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                 5-12                        94,470,974.67             100,848,446.05
    开发支出


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                      无锡华光锅炉股份有限公司 2013 年半年度报告



    商誉
    长期待摊费用             5-13                   19,269,156.97     20,264,285.65
    递延所得税资产           5-14                   22,559,904.11     22,559,904.11
    其他非流动资产
      非流动资产合计                             1,274,469,421.22   1,329,776,522.02
         资产总计                                4,416,652,594.03   4,562,483,143.87
流动负债:
    短期借款                 5-16                  335,000,000.00    345,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                 5-17                  709,504,571.86     550,084,152.42
    应付账款                 5-18                  978,012,026.65   1,261,110,552.29
    预收款项                 5-19                  637,957,115.93     557,575,800.39
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬             5-20                   12,219,321.75     21,045,968.13
    应交税费                 5-21                   13,430,210.52     12,603,215.35
    应付利息                                           816,669.00         42,778.00
    应付股利                 5-22                   19,402,018.09     37,194,578.94
    其他应付款               5-23                    6,981,985.81      9,263,136.96
    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                               2,714,223,919.61   2,793,920,182.48
非流动负债:
    长期借款                 5-24                  152,909,092.00    248,272,728.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债           5-25                   41,776,536.55      43,496,056.92
      非流动负债合计                               194,685,628.55     291,768,784.92
         负债合计                                2,908,909,548.16   3,085,688,967.40
所有者权益(或股东权益):
    实收资本(或股本)       5-26                  256,000,000.00    256,000,000.00
    资本公积                 5-27                  142,594,624.03    142,594,624.03
    减:库存股
    专项储备
    盈余公积                 5-29                  152,490,615.56    152,490,615.56


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                       无锡华光锅炉股份有限公司 2013 年半年度报告



    一般风险准备
    未分配利润                5-30              751,036,519.98               734,400,120.07
    外币报表折算差额
归属于母公司所有者权益合计                    1,302,121,759.57             1,285,485,359.66
    少数股东权益                                205,621,286.30               191,308,816.81
        所有者权益合计                        1,507,743,045.87             1,476,794,176.47
      负债和所有者权益总计                    4,416,652,594.03             4,562,483,143.87
    法定代表人:王福军    主管会计工作负责人:邵耿东     会计机构负责人:周建伟


                                    母公司资产负债表
                                    2013 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                                        646,234,772.32              850,086,663.34
    交易性金融资产
    应收票据                                        253,240,756.04              178,555,980.64
    应收账款                                        900,311,806.54              669,360,840.74
    预付款项                                         88,746,786.07              119,796,283.00
    应收利息
    应收股利                                          7,784,757.10               36,817,221.50
    其他应收款                                       16,215,565.25               13,796,903.18
    存货                                            637,144,242.11              898,642,319.11
    一年内到期的非流动资产
    其他流动资产                                                                  3,999,611.22
      流动资产合计                                 2,549,678,685.43           2,771,055,822.73
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                                    279,726,289.69              279,065,489.69
    投资性房地产                                     22,491,712.00               23,053,634.56
    固定资产                                        187,244,222.26              198,489,630.29
    在建工程                                          8,227,279.69                2,749,687.19
    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                                         46,767,836.10               52,479,337.64
    开发支出
    商誉
    长期待摊费用                                      1,091,475.25                1,607,970.55
    递延所得税资产                                   13,450,970.74               13,450,970.74
    其他非流动资产

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                        无锡华光锅炉股份有限公司 2013 年半年度报告



      非流动资产合计                             558,999,785.73                570,896,720.66
         资产总计                              3,108,678,471.16              3,341,952,543.39
流动负债:
    短期借款
    交易性金融负债
    应付票据                                     542,448,854.36                530,547,812.42
    应付账款                                     810,483,121.14              1,098,002,499.41
    预收款项                                     475,835,874.85                429,773,658.01
    应付职工薪酬                                    1,020,000.00                 9,067,007.53
    应交税费                                        4,204,602.44                 2,030,844.56
    应付利息
    应付股利                                          681,062.66
    其他应付款                                      3,332,597.52                 7,254,438.61
    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                             1,838,906,112.97              2,076,676,260.54
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                                 30,879,036.55                32,226,056.92
      非流动负债合计                               30,879,036.55                32,226,056.92
         负债合计                              1,869,785,149.52              2,108,902,317.46
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                                     152,490,615.56                152,490,615.56
    一般风险准备
    未分配利润                                   680,962,382.45                675,119,286.74
所有者权益(或股东权益)合计                   1,238,893,321.64              1,233,050,225.93
负债和所有者权益(或股东权
                                               3,108,678,471.16              3,341,952,543.39
益)总计
    法定代表人:王福军     主管会计工作负责人:邵耿东      会计机构负责人:周建伟


                                      合并利润表
                                    2013 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                            5-31          1,361,770,202.77            1,813,715,574.61
    其中:营业收入                        5-31          1,361,770,202.77            1,813,715,574.61

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                        无锡华光锅炉股份有限公司 2013 年半年度报告



           利息收入
           已赚保费
           手续费及佣金收入
二、营业总成本                                      1,312,135,199.91         1,749,572,535.74
    其中:营业成本                      5-31        1,122,551,655.22         1,558,862,462.74
           利息支出
           手续费及佣金支出
           退保金
           赔付支出净额
           提取保险合同准备金净额
           保单红利支出
           分保费用
           营业税金及附加               5-32             6,798,050.83            9,669,765.15
           销售费用                     5-33            29,607,724.07           33,582,110.96
           管理费用                     5-34           144,823,502.68          135,259,040.12
           财务费用                     5-35             7,654,267.11           12,199,156.77
           资产减值损失                 5-36               700,000.00
    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             1,650,000.00            1,500,000.00
         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)                      51,285,002.86           65,643,038.87
    加:营业外收入                      5-38            16,084,756.65           14,432,874.45
    减:营业外支出                      5-39             1,759,044.84            2,428,272.42
      其中:非流动资产处置损失
四、利润总额(亏损总额以“-”号填列)                  65,610,714.67           77,647,640.90
    减:所得税费用                      5-40            12,102,363.82           10,484,591.33
五、净利润(净亏损以“-”号填列)                      53,508,350.85           67,163,049.57
    归属于母公司所有者的净利润                          42,236,399.91           59,085,297.33
    少数股东损益                                        11,271,950.94            8,077,752.24
六、每股收益:
    (一)基本每股收益                                           0.17                    0.23
    (二)稀释每股收益                                           0.17                    0.23
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:邵耿东     会计机构负责人:周建伟


                                     母公司利润表
                                    2013 年 1—6 月
                                                                     单位:元币种:人民币
                 项目                     附注          本期金额              上期金额


                                           22
                        无锡华光锅炉股份有限公司 2013 年半年度报告



一、营业收入                                           925,004,329.73        1,398,424,883.02
    减:营业成本                                       771,593,225.07        1,212,769,105.02
         营业税金及附加                                  4,974,374.34            7,924,058.00
         销售费用                                       35,668,325.47           41,621,689.55
         管理费用                                       88,469,879.82           86,301,511.77
         财务费用                                       -8,735,054.72           -8,183,082.23
         资产减值损失                                      700,000.00
    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)                  3,415,051.50           12,690,861.80
           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)                      35,748,631.25           70,682,462.71
    加:营业外收入                                       1,728,093.13              473,921.24
    减:营业外支出                                       1,087,503.22            1,539,725.26
         其中:非流动资产处置损失
三、利润总额(亏损总额以“-”号填列)                  36,389,221.16           69,616,658.69
    减:所得税费用                                       4,946,125.45            8,538,869.54
四、净利润(净亏损以“-”号填列)                      31,443,095.71           61,077,789.15
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:邵耿东     会计机构负责人:周建伟


                                    合并现金流量表
                                    2013 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                               1,027,322,058.75    882,093,892.85
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                                                 1,816,684.31         743,654.78
    收到其他与经营活动有关的现金                   5-42          103,113,383.03     254,043,963.77
      经营活动现金流入小计                                     1,132,252,126.09   1,136,881,511.40


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                        无锡华光锅炉股份有限公司 2013 年半年度报告



    购买商品、接受劳务支付的现金                           843,971,407.02    638,025,575.75
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现金                          92,635,272.27      66,115,703.91
    支付的各项税费                                          89,317,365.28     113,368,966.92
    支付其他与经营活动有关的现金              5-43         152,367,874.71     310,524,091.35
       经营活动现金流出小计                             1,178,291,919.28    1,128,034,337.93
         经营活动产生的现金流量净额                        -46,039,793.19       8,847,173.47
二、投资活动产生的现金流量:
    收回投资收到的现金                                       3,750,000.00
    取得投资收益收到的现金                                   1,518,454.77      5,295,409.09
    处置固定资产、无形资产和其他长期资产收回
                                                                               3,815,000.00
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                                  5,268,454.77      9,139,159.09
    购建固定资产、无形资产和其他长期资产支付
                                                             6,674,331.10     16,202,550.63
的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金                                                   1,190.00
       投资活动现金流出小计                                  6,674,331.10     16,203,740.63
         投资活动产生的现金流量净额                         -1,405,876.33     -7,064,581.54
三、筹资活动产生的现金流量:
    吸收投资收到的现金                                       7,133,400.00
    其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金                                     213,000,000.00    247,500,000.00
    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
       筹资活动现金流入小计                                220,133,400.00    247,609,594.74
    偿还债务支付的现金                                     318,363,636.00    298,163,636.00
    分配股利、利润或偿付利息支付的现金                      91,033,149.07     58,655,722.95
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金                                                  96,437.00
       筹资活动现金流出小计                                409,396,785.07    356,915,795.95
         筹资活动产生的现金流量净额                       -189,263,385.07   -109,306,201.21
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                  5-44        -236,709,054.59   -107,523,609.28
    加:期初现金及现金等价物余额                           705,432,399.33    786,829,701.53
六、期末现金及现金等价物余额                               468,723,344.74    679,306,092.25
法定代表人:王福军主管会计工作负责人:邵耿东会计机构负责人:周建伟


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                      无锡华光锅炉股份有限公司 2013 年半年度报告




                                 母公司现金流量表
                                   2013 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                               519,728,388.67      573,482,319.72
    收到的税费返还
    收到其他与经营活动有关的现金                                56,426,519.75      239,948,634.45
       经营活动现金流入小计                                    576,154,908.42      813,430,954.17
    购买商品、接受劳务支付的现金                               542,914,853.08      426,474,957.52
    支付给职工以及为职工支付的现金                              56,838,741.72       34,420,962.85
    支付的各项税费                                              58,721,814.48       91,074,409.35
    支付其他与经营活动有关的现金                               101,002,621.80      280,537,420.57
       经营活动现金流出小计                                    759,478,031.08      832,507,750.29
         经营活动产生的现金流量净额                           -183,323,122.66      -19,076,796.12
二、投资活动产生的现金流量:
    收回投资收到的现金                                              3,750,000.00
    取得投资收益收到的现金                                          3,179,051.50     6,090,861.80
    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                                         6,929,051.50     6,090,861.80
    购建固定资产、无形资产和其他长期资产支付
                                                                    3,540,539.87     6,948,856.80
的现金
    投资支付的现金                                                  4,410,800.00
    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                                         7,951,339.87     6,948,856.80
         投资活动产生的现金流量净额                                -1,022,288.37      -857,995.00
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
    分配股利、利润或偿付利息支付的现金                             24,918,937.34    24,820,315.36
    支付其他与筹资活动有关的现金
       筹资活动现金流出小计                                     24,918,937.34       74,820,315.36
         筹资活动产生的现金流量净额                            -24,918,937.34      -74,820,315.36
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                                  -209,264,348.37      -94,755,106.48
    加:期初现金及现金等价物余额                               594,169,237.08      727,599,517.37


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                      无锡华光锅炉股份有限公司 2013 年半年度报告



六、期末现金及现金等价物余额                                  384,904,888.71  632,844,410.89
    法定代表人:王福军    主管会计工作负责人:邵耿东        会计机构负责人:周建伟




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                                                       无锡华光锅炉股份有限公司 2013 年半年度报告



                                                                合并所有者权益变动表
                                                                    2013 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                                           减:                                    一般
                    实收资本(或                                                                                     其   少数股东权益     所有者权益合计
                                      资本公积       库存    专项储备      盈余公积          风险    未分配利润
                        股本)                                                                                       他
                                                     股                                      准备
一、上年年末余额   256,000,000.00   142,594,624.03                       152,490,615.56             734,400,120.07        191,308,816.81   1,476,794,176.47
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                        152,490,615.56            734,400,120.07        191,308,816.81   1,476,794,176.47
三、本期增减变动                                                                                     16,636,399.91         14,312,469.49      30,948,869.40
金额(减少以“-”
号填列)
(一)净利润                                                                                         42,236,399.91         11,271,469.49     53,507,869.40
(二)其他综合收

上述(一)和(二)                                                                                   42,236,399.91         11,271,469.49     53,507,869.40
小计
(三)所有者投入                                                                                                            5,589,678.50      5,589,678.50
和减少资本
1.所有者投入资本                                                                                                           5,589,678.50      5,589,678.50
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         -2,548,678.50     -28,148,678.50
1.提取盈余公积
2.提取一般风险准

3.对所有者(或股                                                                                   -25,600,000.00         -2,548,678.50     -28,148,678.50



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                                                          无锡华光锅炉股份有限公司 2013 年半年度报告




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

4.其他
(六)专项储备
1.本期提取                                                   2,343,975.98                                                       296,636.40        2,640,612.38
2.本期使用                                                   2,343,975.98                                                       296,636.40        2,640,612.38
(七)其他
四、本期期末余额    256,000,000.00   142,594,624.03                          152,490,615.56            751,036,519.98         205,621,286.30    1,507,743,045.87

                                                                                                                                 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                                                 减:                          一般
                            实收资本(或                             专项                                                其   少数股东权益       所有者权益合计
                                               资本公积        库存            盈余公积      风险        未分配利润
                              股本)                                 储备                                                他
                                                                 股                          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
                                                                                                         33,485,297.33          -2,773,862.01       30,711,435.32
 少以“-”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


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                                                      无锡华光锅炉股份有限公司 2013 年半年度报告




上述(一)和(二)小计                                                                               59,085,297.33     8,077,752.24     67,163,049.57
(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   -10,851,614.25     -36,451,614.25
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)的
                                                                                                    -25,600,000.00   -10,851,614.25     -36,451,614.25
分配
4.其他
(五)所有者权益内部结

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                  141,507,046.22           722,855,788.54   219,969,694.84   1,482,927,153.63
                                法定代表人:王福军          主管会计工作负责人:邵耿东      会计机构负责人:周建伟

                                                               母公司所有者权益变动表
                                                                   2013 年 1—6 月
                                                                                                                       单位:元 币种:人民币
               项目                                                                      本期金额


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                                                  无锡华光锅炉股份有限公司 2013 年半年度报告




                                                                  减:                                    一般
                                实收资本(或
                                                   资本公积       库存     专项储备        盈余公积       风险    未分配利润      所有者权益合计
                                    股本)
                                                                  股                                      准备
一、上年年末余额                256,000,000.00   149,440,323.63                          152,490,615.56          675,119,286.74   1,233,050,225.93
        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                          152,490,615.56          675,119,286.74   1,233,050,225.93
三、本期增减变动金额(减少以                                                                                       5,843,095.71       5,843,095.71
“-”号填列)
(一)净利润                                                                                                      31,443,095.71     31,443,095.71
(二)其他综合收益
上述(一)和(二)小计                                                                                            31,443,095.71     31,443,095.71
(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

3.其他
(四)利润分配                                                                                                   -25,600,000.00     -25,600,000.00
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)的分配                                                                                      -25,600,000.00     -25,600,000.00
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                                                               2,158,126.38                                               2,158,126.38
2.本期使用                                                               2,158,126.38                                               2,158,126.38
(七)其他


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                                                  无锡华光锅炉股份有限公司 2013 年半年度报告




四、本期期末余额                256,000,000.00   149,440,323.63                         152,490,615.56          680,962,382.45   1,238,893,321.64


                                                                                                                        单位:元 币种:人民币
                                                                                  上年同期金额
                                                                  减:                                   一般
            项目                实收资本(或
                                                   资本公积       库存     专项储备        盈余公积      风险    未分配利润      所有者权益合计
                                  股本)
                                                                    股                                   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
                                                                                                                 35,477,789.15     35,477,789.15
“-”号填列)
(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

3.其他
(四)利润分配                                                                                                  -25,600,000.00     -25,600,000.00
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)的分配                                                                                     -25,600,000.00     -25,600,000.00
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


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                                      无锡华光锅炉股份有限公司 2013 年半年度报告




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
                   法定代表人:王福军     主管会计工作负责人:邵耿东        会计机构负责人:周建伟




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                         无锡华光锅炉股份有限公司 2013 年半年度报告




                              财务报表附注
附注 1:公司基本情况

   1、公司的历史沿革
   无锡华光锅炉股份有限公司(以下简称“本公司”或“公司”)经江苏省人民政府苏政复(2000)
241号文批复同意,由无锡水星集团有限公司(现更名为无锡国联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股股份,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:江苏省无锡市城南路 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、物流部、制造部、市场部、开发部、项目部、
质保部、用户服务部、人力资源部、公司办公室、安保部、招标办、梅村分厂等职能部门及生
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);1 级锅炉(参数不限)安装、改造、维修;房屋租赁;
起重机安装、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)。(上述经营范围凡涉及专项审批的经批准后方可

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经营)

   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 2013 年 8 月 19 日报出。

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。


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   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、



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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。

   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:



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                          无锡华光锅炉股份有限公司 2013 年半年度报告



   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。



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                         无锡华光锅炉股份有限公司 2013 年半年度报告



   (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。

   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

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   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


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所有者权益。

   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


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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:




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     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:

   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



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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。

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   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

   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

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                         无锡华光锅炉股份有限公司 2013 年半年度报告



   (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;

         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。


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   (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、安全生产费

   本公司根据财政部 国家安全生产监督管理总局财企[2012]16 号文有关规定提取的安全生产
费,计入相关产品的成本或当期损益,同时计入专项储备。使用提取的安全生产费时,属于费
用性支出的,直接冲减专项储备;形成固定资产的,通过“在建工程”科目归集所发生的支出,
待安全项目完工达到预定可使用状态时确认为固定资产;同时,按照形成固定资产的成本冲减
专项储备,并确认相同金额的累计折旧,该固定资产在以后期间不再计提折旧。

   23、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。

   24、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。

   25、商誉



                                           46
                       无锡华光锅炉股份有限公司 2013 年半年度报告



   非同一控制下的企业合并,合并成本大于合并中取得的被购买方可辨认净资产公允价值份
额的差额确认为商誉。

   在财务报表中单独列示的商誉,在进行减值测试时,将商誉的账面价值分摊至预期从企业
合并的协同效应中收益的资产组或资产组组合。测试结果表明包含分摊了商誉的资产组或资产
组组合的可收回金额低于其账面价值的,确认相应的减值损失。减值损失金额先抵减分摊至该
资产组或资产组组合的商誉的账面价值,再根据资产组或资产组组合中除商誉以外的其他各项
资产的账面价值所占比重,按比例抵减其他各项资产的账面价值。

   26、职工薪酬

   职工薪酬包括:职工工资、奖金、津贴和补贴;职工福利费;养老保险、失业保险、工伤
保险等社会保险费;住房公积金;工会经费和职工教育经费;非货币性福利;因解除与职工的
劳动关系给予的补偿;其他与获得职工提供的服务相关的支出。

   在职工为公司提供服务的会计期间,将应付的职工薪酬确认为负债。除因解除与职工的劳
动关系给予的补偿外,根据职工提供服务的受益对象,分别计入固定资产成本、无形资产成本、
产品成本或劳务成本。除上述之外的职工薪酬直接计入当期损益。

   在职工劳动合同到期前,公司解除与职工的劳动关系或鼓励职工自愿接受裁减而给予的补
偿,确认为预计负债,同时计入当期损益。

   27、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。

   28、前期会计差错更正

   报告期内未发生前期会计差错更正。

   29、所得税费用

   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%

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                                      无锡华光锅炉股份有限公司 2013 年半年度报告



                   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

             2008 年 9 月 24 日,本公司取得江苏省科学技术厅、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”, 并于 2011 年 10 月 31 日通过复审,证书
      编号:GF201132001152。根据国家相关规定,本公司 2011 年至 2013 年,三年内企业所得税减
      按 15%税率计缴。

             无锡华光工业锅炉有限公司于 2011 年 8 月 2 日取得江苏省科学技术厅、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。根据国家相关规定,无锡华光工业锅炉有限公司从 2011 年 1 月 1 日起,三
      年内企业所得税减按 15%税率计缴。


      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
子公司全称     子公司        注册地          业务性质    注册资本        经营范围    期末实际    实质上构成对子


                                                         48
                                        无锡华光锅炉股份有限公司 2013 年半年度报告



                 类型                                                                                   出资额    公司净投资的其
                                                                                                                    他项目余额
 无锡华光锅
                 有限      无锡新区城南
 炉运业有限                                   货运及代办            170       普通货运、货运代办        86.00            无
                 公司        路3号
     公司
                                                                              工业锅炉、电站锅炉
                                                                              及配件、导热油炉、
 无锡华光工                无锡新区后宅
                 有限                                                         锅炉水处理设备、锅
 业锅炉有限                镇锡协路 197        工业生产             2,287                            391.20              无
                 公司                                                         炉辅机及配件的制
     公司                      号
                                                                              造、加工;锅炉安装、
                                                                                    锅炉修理
 无锡惠联热      有限        无锡市堰桥街                                     热电联产电站的建
                                               工业生产        15,000                               7,579.24             无
 电有限公司      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
 无锡惠联垃
                 有限        无锡市堰桥街                                     电力、蒸汽及本公司
 圾热电有限                                    工业生产        15,000                              11,250.00             无
                 公司      道仓桥头 88 号                                     附属产品(用于企业
     公司
                                                                              筹建、不得开展经营
                                                                                      活动)
                                                                              锅炉水管弯管、锅炉
 无锡华光动                无锡市新区硕
                 有限                                                         下降管弯管、锅炉受
 力管道有限                放工业集中区        工业生产             500                              350.00              无
                 公司                                                         压部件、锅炉配件的
     公司                  五期 C6 地块
                                                                              制造、加工、销售
 无锡惠联科
                           无锡市惠山经                                       配合饲料的生产,餐
 轮环保技术      有限
                           济开发区惠联        环保处理             1,250     厨垃圾及电厂垃圾          750.00           无
 发展有限公      公司
                             热电厂区内                                       渗透无害化处理等
       司
 无锡华光新
                                                                              烟气净化处理工程
 动力环保科      有限       无锡市新区梅
                                               环保工程             2,000     的技术开发、设计及        700.00           无
 技股份有限      公司       育路 123 号
                                                                                  咨询服务等
     公司

                                                                                                          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    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
                               (%)          比例(%)   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
无锡华光锅炉运业有限公司       50.59         50.59        是            4,491,407.22         无                     无
无锡华光工业锅炉有限公司       55.00         55.00        是           32,855,793.17         无                     无
无锡惠联热电有限公司           50.00         50.00        是           99,045,621.08         无                     无
无锡惠联垃圾热电有限公司       75.00         75.00        是           36,339,519.82     1,160,480.18               无
无锡华光动力管道有限公司       70.00         70.00        是            3,098,018.70         无                     无
无锡惠联科轮环保技术发展
                               60.00         60.00        是                162,190.76   4,837,809.24               无
有限公司
无锡华光新动力环保科技股
                               35.00         35.00        是           15,316,266.06         无                     无
份有限公司



              无锡华光新动力环保科技股份有限公司(以下简称“华光环保”)是由本公司和宜兴王子环保
       科技有限公司、江苏新动力风险投资有限公司和无锡索源电子科技有限公司于2011年5月共同出
       资组建的股份有限公司,注册资本2,000万元,本公司出资700万元,占注册资本的35%,是华光


                                                               49
                           无锡华光锅炉股份有限公司 2013 年半年度报告



环保的第一大股东,在华光环保董事会占多数表决权,华光环保的董事长、总经理、财务负责
人均由本公司委派,因此本公司能够控制其财务和经营政策,将其纳入本公司合并财务报表范
围。

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        华光环保              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

       本期合并范围未发生变化。

       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)

1、货币资金
 (1)项目                                                 2013-06-30                     2012-12-31
 现金                                                    1,170,716.24                     140,134.69


                                              50
                             无锡华光锅炉股份有限公司 2013 年半年度报告



 银行存款                                                   467,552,628.50                              705,292,264.64

 其他货币资金                                               348,277,898.26                              283,730,742.26

 合计                                                       817,001,243.00                              989,163,141.59

(2) 银行存款中外币情况
                                  2013-06-30                                             2012-12-31
 币种
                       原    币              折算人民币                     原     币                   折算人民币
 美元                          207.77                1,740.88                      41,574.54                261,316.77

 欧元                       105,636.96                888,021.71                  143,030.54              1,189,670.82

 合计                                                 889,762.59                                          1,450,987.59

(3) 其他货币资金中外币情况
                                  2013-06-30                                             2012-12-31
 币种
                       原    币              折算人民币                      原    币                   折算人民币
 美元                       256,858.52            1,611,502.10                    174,454.52              1,096,533.89
  合计                      256,858.52            1,611,502.10                    174,454.52              1,096,533.89

(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。

2、应收票据
 (1)项目                                            2013-06-30                                 2012-12-31

 银行承兑汇票                                                  276,309,259.79                           197,965,602.73

         合计                                                  276,309,259.79                           197,965,602.73

(2)期末应收票据中除 22,680.97 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前 5 名情况:
     出票单位                                   出票日             到期日                 金额                票号

 北京海洋航空集团                              2013.02.05      2013.08.05               16,265,720.00       22407511

 北京京西燃气热电有限公司                      2013.02.28      2013.08.25               20,000,000.00       20005472

 北京京西燃气热电有限公司                      2013.01.19      2013.07.19               10,000,000.00       20004873

 北京京西燃气热电有限公司                      2013.01.19      2013.07.19               10,000,000.00       20004874

 山西榆社化工股份有限公司                      2013.03.25      2013.09.25               10,000,000.00       25235663

        合计                                                                            66,265,720.00


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                             无锡华光锅炉股份有限公司 2013 年半年度报告



(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
 山东创新金属科技股份有限公司                     2013.01.08     2013.07.18           10,000,000.00      21641923
 洛阳宝义物资有限公司                             2013.02.22     2013.08.22            5,000,000.00      21993420
 中国海洋航空集团                                 2013.01.10     2013.07.10            4,122,000.00      22407384
 连云港神舟新能源有限公司                         2013.05.23     2013.11.23            3,752,985.60      20838107
 贵州金丰源贸易有限公司                           2013.03.07     2013.09.07            3,000,000.00      22984348
     合计                                                                             25,874,985.60


3、应收账款
(1)应收账款按种类披露:
                                                                  2013-06-30
           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
                            1,154,021,073.85       99.88        95,411,024.47          8.27       1,058,610,049.38
 的应收账款
 单项金额虽不重大但单项
 计提坏账准备的应收账款
                                   1,431,754.37      0.12        1,431,754.37        100.00                         -

           合计             1,155,452,828.22      100.00        96,842,778.84          8.38       1,058,610,049.38



                                                                  2012-12-31
           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
                                 882,320,253.14    99.84        94,711,024.47         10.73           787,609,228.67
 单项金额虽不重大但单项
 计提坏账准备的应收账款
                                   1,431,754.37      0.16        1,431,754.37        100.00                         -

           合计                  883,752,007.51   100.00        96,142,778.84         10.88           787,609,228.67

(2)按账龄组合采用账龄分析法计提坏账准备的应收账款:
                                                            2013/6/30
    账龄                                                                          计提比例
                          金额               比例(%)           坏账准备                        应收账款净额
                                                                                    (%)


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                           无锡华光锅炉股份有限公司 2013 年半年度报告



  一年以内            835,750,932.77         72.42       41,855,603.98               5       793,895,328.79

  一至二年            223,083,838.41         19.33       17,846,707.07               8       205,237,131.34

  二至三年              57,846,818.11          5.01       8,677,022.72              15        49,169,795.39

  三至五年              20,615,587.73          1.79      10,307,793.87              50        10,307,793.86

  五年以上              16,723,896.83          1.45      16,723,896.83            100

    合计           1,154,021,073.85              100     95,411,024.47            8.27      1,058,610,049.38


                                                             2012-12-31
           账龄                                  比例                         计提比
                                金额                        坏账准备                        应收账款净额
                                                 (%)                          例(%)
        一年以内            521,731,545.41       59.13      26,086,577.27            5       495,644,968.14
        一至二年            230,637,528.00       26.14      18,451,002.24            8       212,186,525.76
        二至三年             77,611,695.17        8.80      11,641,754.27           15        65,969,940.90
        三至五年             27,615,587.73        3.13      13,807,793.86           50        13,807,793.87
        五年以上             24,723,896.83        2.80      24,723,896.83         100                      -
           合计             882,320,253.14    100.00        94,711,024.47        10.73       787,609,228.67


(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:
                                                             计提比
 应收账款内容               账面余额         坏账准备                                      理由
                                                             例(%)
 惠联热电销售热力款          872,518.27       872,518.27         100     客户的财务状况持续恶化导致无法收回

 惠联科轮应收饲料款          559,236.10       559,236.10         100     应收个人养殖户,收款风险较大
 合计                      1,431,754.37      1,431,754.37        100

(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
             单位名称                     简称            与本公司关系              金额          总额的比例
                                                                                                      (%)
 无锡国联华光电站工程有限公司           华光电站          同一控股股东          83,986,247.04              7.28
 无锡市双河尖热电厂                     双河尖电厂        同一控股股东            4,114,495.98             0.36
 高佳太阳能股份有限公司                 高佳股份          控股股东参股           3,936,835.61              0.34
 无锡国联环保科技有限公司               环保科技          同一控股股东           1,629,141.28              0.14



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                           无锡华光锅炉股份有限公司 2013 年半年度报告



                        合计                                                           93,666,719.91            8.12


(6)本期实际核销的应收账款情况:无

(7)本报告期前已核销但在本期又部分收回的应收账款:无

(8)本报告期前已全额计提坏账准备,但在本期又全额或部分收回的应收账款:无

(9)期末应收账款前五名单位情况:
                                                                        与本公司的                     占应收账款总
                 单位名称                                 金    额                         年限
                                                                            关系                       额的比例(%)
 客户一                                              98,610,000.00      非关联方         二年以内               8.54
 客户二                                              83,986,247.04       关联方          一年以内               7.28
 客户三                                              65,910,800.00      非关联方         一年以内               5.71
 客户四                                              52,030,000.00      非关联方         一年以内               4.51
 客户五                                              47,455,200.00      非关联方         一年以内               4.11
                 合计                            347,992,247.04                                                30.15

4、预付款项
                                       2013-06-30                                        2012-12-31
 (1)账龄
                               金      额                 比例(%)                 金     额                比例(%)
    一年以内                        111,021,058.05              68.76                   91,041,741.80          56.56
    一至二年                         33,084,810.34              20.49                   52,572,051.35          32.66
    二至三年                          3,725,832.00               2.31                    3,725,832.00           2.31
    三年以上                         13,634,540.05               8.44                   13,634,540.05           8.47
      合计                          161,466,240.44             100.00                  160,974,165.20         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                  31,500,000.00        重型车间租金        一至二年                              19.51

(3)期末预付其他关联方款项:
      单位名称                       金     额            款项性质         年限        占预付款项总额的比例(%)
 无锡国联华光电站工
                                     30,000,000.00         工程款        一年以内                              18.58
 程有限公司
 无锡市电力燃料公司                   8,687,316.67          货款         一年以内                               5.38
(4)3000 万预付款是惠联热电支付给华光电站的脱硫工程款。
(5)账龄超过一年的预付款项主要为尚未结算款项等。
(6)期末预付款项前五名单位情况:


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                          无锡华光锅炉股份有限公司 2013 年半年度报告



              单位名称              与本公司            金额              年限              未结算的原因
 集团公司                           控股股东
                                      关系            31,500,000.00     一至二年      按合同约定预付租金
 无锡国联华光电站工程有限公司        关联方           30,000,000.00     一年以内        按合同约定付款

 其他供应商一                       非关联方          11,381,000.00     一年以内        按合同约定付款

 无锡市电力燃料公司                  关联方            8,687,316.67     一年以内        按合同约定付款
 其他供应商二                       非关联方           5,322,000.00     一年以内        按合同约定付款
                   合计                               86,890,316.67

5、其他应收款
 (1) 其他应收款按种类披露
                                                                2013-06-30
             种类                                                                  计提比
                                   金额            比例(%)       坏账准备                     其他应收款净值
                                                                                   例(%)
 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
                                37,568,917.11        100.00      8,188,697.96        21.80       29,380,219.15
 单项金额虽不重大但单项计提
 坏账准备的其他应收款
             合计                37,568,917.11       100.00      8,188,697.96        21.80       29,380,219.15

                                                                2012-12-31
             种类                                                                  计提比
                                   金额            比例(%)       坏账准备                     其他应收款净值
                                                                                   例(%)
 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
                                32,423,302.01        100.00      8,188,697.96        25.26       24,234,604.05
 他应收款
 单项金额虽不重大但单项计提
                                              -             -                 -                              -
 坏账准备的其他应收款
             合计               32,423,302.01        100.00      8,188,697.96        25.26       24,234,604.05

 (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:

                                                                2013/6/30
            账龄                                                                   计提比
                                 金额             比例(%)        坏账准备                     其他应收款净额
                                                                                   例(%)

一年以内                      28,746,101.04           76.52      1,435,434.52           5        27,310,666.52

一至二年                       1,023,403.38            2.72           81,872.27         8          941,531.11

二至三年                         971,945.25            2.59        145,791.79          15          826,153.46

三至五年                         603,736.12            1.61        301,868.06          50          301,868.06



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                          无锡华光锅炉股份有限公司 2013 年半年度报告



五年以上                       6,223,731.32              16.56       6,223,731.32          100

            合计               37,568,917.11               100       8,188,697.96          21.8      29,380,219.15

                                                                   2012-12-31
            账龄                                                                        计提比
                                   金额             比例(%)          坏账准备           例(%)     其他应收款净额
 一年以内                       21,477,385.13            66.24       1,073,869.27            5       20,403,515.86
 一至二年                          2,121,972.97            6.54       169,757.84             8        1,952,215.13
 二至三年                          1,796,476.47            5.54       269,471.47            15        1,527,005.00
 三至五年                           703,736.12             2.17       351,868.06            50         351,868.06
 五年以上                          6,323,731.32          19.51       6,323,731.32          100                   -
            合计                32,423,302.01         100.00         8,188,697.96         25.26      24,234,604.05
   (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)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,在本期又全额或部分收
回的其他应收款,无通过重组等其他方式收回的其他应收款。
  (5)期末其他应收款前五名单位情况:
                                                                                                   占其他应收款
     单位名称                                       金     额        款项性质            年限
                                                                                                   总额的比例(%)
 山东益仁纸业恒丰分公司                        1,500,000.00         投标保证金      一年以内                   3.99
 中国电能成套设备有限公司北京分公司            1,400,000.00         投标保证金      一年以内                   3.73
 中国石油物资公司                              1,400,000.00         投标保证金      一年以内                   3.73
 北京国电工程招标有限公司                      1,000,000.00         投标保证金      一年以内                   2.66
 无锡市新区土地储备中心                        1,000,000.00           保证金        一至二年                   2.66
                   合计                        6,300,000.00                                                   16.77

6、存货
                                                                2013-06-30
 (1)项目
                            金额             比例(%)                跌价准备                      存货净额
 原材料                   211,696,339.96           26.48                            -               211,696,339.96
 在产品                   584,725,054.62           73.14                                           584,725,054.62
 产成品                      2,994,766.47           0.38                                              2,994,766.47
 合计                     799,416,161.05          100.00                                           799,416,161.05


                                                                2012-12-31
 项目
                            金额             比例(%)                跌价准备                      存货净额
 原材料                   191,136,892.10           18.04                            -              191,136,892.10
 在产品                   864,473,908.97           81.60                 700,000.00                863,773,908.97


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                            无锡华光锅炉股份有限公司 2013 年半年度报告



 产成品                        3,849,467.32            0.36                                  -                  3,849,467.32
 合计                       1,059,460,268.39      100.00                         700,000.00               1,058,760,268.39

(2)存货跌价准备
                                                                         本期减少
 项目                   2012-12-31     本期增加                                                             2013-06-30
                                                                 转回                 转销
 原材料                          -                     -                     -                   -                            -
 在产品                 700,000.00                     -                             700,000.00
 产成品                          -                     -                     -                   -                            -
        合计            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:在日常活动中,以存货的估计售价减去至完工时估计将要发生的成本、估计的销售费
用以及相关税费后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。

7、其他流动资产
 类别                                                        2013-06-30                                             2012-12-31
 理财产品                                                                                                     10,000,000.00
 预缴企业所得税                                                                                                 3,999,611.22
               合计                                                                                           13,999,611.22

8、长期股权投资
 (1)项目                                                   2013-06-30                                             2012-12-31
 长期股权投资                                              71,751,014.03                                      75,501,014.03


(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         43,477,014.03                            3,750,000.00     39,727,014.03

 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

                合计                   66,118,939.64        85,297,176.92                                             81,547,176.92



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                           无锡华光锅炉股份有限公司 2013 年半年度报告


(续表)
                                      核算    在被投资单位      在被投资单位                       本期计提    本期现金
           被投资单位                                                              减值准备
                                      方法    持股比例(%)       表决权比例(%)                      减值准备      红利

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             15.00           15.00                  -          -               -

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             15.00           15.00                  -          -

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。




9、投资性房地产
 原值                         2012-12-31               本期增加            本期减少                 2013-06-30
 房屋建筑物                        6,020,687.37                                 1,540,687.37           4,480,000.00

 累计折旧
 房屋建筑物                         522,106.11             85,031.46             110,557.33             496,580.24

 净值                              5,498,581.26                                                        3,983,419.76
      惠联垃圾热电污泥一车间于 2011 年 7 月出租给环保科技,原值 448 万元,本期计提折
旧 85,031.46 元。
      本期减少投资性房地产原值 154.07 万元,累计折旧 11.06 万元,系惠联热电原出租给无
锡丰泰农庄有限公司的厂房,现已收回。



10、固定资产

  (1)固定资产情况
 原值                         2012-12-31               本期增加            本期减少                 2013-06-30
 房屋建筑物                   569,679,036.81            2,946,776.79                                572,625,813.60
 机器及电力设备             1,214,553,945.16            7,629,595.51            2,017,828.83       1,220,165,711.84
 动输及其他设备                30,852,748.70             810,439.87              847,088.16          30,816,100.41
            合计            1,815,085,730.67           11,386,812.17            2,864,916.99       1,823,607,625.85
 累计折旧


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                            无锡华光锅炉股份有限公司 2013 年半年度报告



 房屋建筑物                   168,148,230.57         10,741,139.69                       178,889,370.26
 机器及电力设备               526,294,432.45         46,235,134.64       1,829,776.84    570,699,790.25
 运输及其他设备                20,948,128.34          1,555,840.04        808,393.72      21,695,574.66
            合计              715,390,791.36         58,532,114.37       2,638,170.56    771,284,735.17
 减值准备
 房屋建筑物                                 -                                                          -
 机器及电力设备                                                  -                                     -
 运输及其他设备                                                  -                                     -
            合计                                                 -                                     -
 固定资产净额
 房屋建筑物                   401,530,806.24                                             393,736,443.34
 机器及电力设备               688,259,512.71                                             649,465,921.59
 运输及其他设备                 9,904,620.36                                               9,120,525.75
            合计            1,099,694,939.31                                            1,052,322,890.68

       本期折旧额 5,853.21 万元。
  (2)本期由在建工程转入固定资产金额为 759.39 万元。
  (3)期末原值 1,072.12 万元,净值 778.95 万元的机器设备出租给环保科技。
  (4)期末无通过融资租赁租入、持有待售的固定资产。
  (5)本期固定资产无资本化利息。
  (6)华光工锅期末原值 6,937.06 万元,净值 5,223.51 万元的房屋建筑物已抵押给国联财务
有限责任公司取得 1,500 万元借款。
   (7)期末固定资产中净值为 370.77 万元的房屋建筑物尚未办妥权证,公司正在积极办理之
中。



 11、在建工程
 (1)项目                                              2013-06-30                           2012-12-31
 本公司新区工程                                        8,227,279.69                        2,749,687.19
 惠联热电热网工程                                      1,488,000.00                          578,000.00
 惠联热电化水扩建工程                                    140,000.00                          140,000.00
 惠联热电烟气脱硝工程                                    105,938.57                                    -
 华光环保二期工程                                                                           1,941,664.42

 华光环保三期工程                                        150,842.74
               合计                                   10,112,061.00                        5,409,351.61

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(2)重大在建工程项目变动情况                                                     (单位:万元)

     项目                       2012-12-31         本期增加       本期转固      其他减少       2013-06-30
 本公司新区工程                       274.97            847.37        299.60                        822.74

 惠联热电热网工程                        57.80           91.00                                      148.80

 惠联热电化水扩建工程                    14.00                                                       14.00

 惠联热电烟气脱硝工程                        -           10.59                                       10.59

 华光环保二期工程                     194.17            265.62        459.79

 华光环保三期工程                                        15.08                                       15.08

                 合计                 540.94           1,229.66       759.39                       1,011.21

(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。
12、无形资产
(1)无形资产情况
  项目                   2012-12-31              本期增加         本期减少        2013-06-30
 原值
 土地使用权              74,654,208.94                                             74,654,208.94
 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                   9,189,475.30                                              9,189,475.30
 CMI 卧式余热锅炉
                          6,686,667.90                             266,335.15       6,420,332.75
 技术
 Von Roll 炉排技术        9,815,185.98                                              9,815,185.98
          合计          175,296,620.71                                            175,030,285.56
 累计摊销
 土地使用权              11,540,395.33             748,095.85                      12,288,491.18
 余热锅炉技术             8,670,079.16             553,396.94                       9,223,476.10
 烟气净化技术             7,708,217.46             481,756.15                       8,189,973.61
 循环净化技术            33,115,548.40           2,614,385.40                     35,729,933.80
 工锅专有技术             1,568,000.00              98,000.00                       1,666,000.00
 软件费                   5,151,652.70             674,687.34                       5,826,340.04
 CMI 卧式余热锅炉
                          2,506,666.74             326,897.70                       2,833,564.44
 技术
 Von Roll 炉排技术        4,187,614.87             613,916.85                       4,801,531.72


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          合计           74,448,174.66        6,111,136.23                            80,559,310.89
 账面价值
 土地使用权              63,113,813.61                   -                  -         62,365,717.76
 余热锅炉技术             2,398,053.39                   -                  -          1,844,656.45
 烟气净化技术             1,927,024.58                   -                  -          1,445,268.43
 循环净化技术            19,172,159.60                   -                  -         16,557,774.20
 工锅专有技术              392,000.00                    -                  -                  294,000.00
 软件费                   4,037,822.60                   -                  -          3,363,135.26
 CMI 卧式余热锅炉
                          4,180,001.16                   -                  -          3,586,768.31
 技术
 Von Roll 炉排技术        5,627,571.11                   -                  -          5,013,654.26
          合计          100,848,446.05                   -                  -         94,470,974.67
(2)本期摊销额 611.11 万元。
(3)华光工锅期末原值 1,114.50 万元、净值 968.49 万元的土地使用权为取得借款抵押给国联
财务有限责任公司。
(4)期末无应计提减值准备的无形资产项目。


13、长期待摊费用
            项目                      2012-12-31             本期增加           其他减少             2013-06-30
 原值
 本公司厂区绿化                           1,053,811.10                                     -            1,053,811.10
 礼堂、招待所改造费用                     2,792,769.26                                     -            2,792,769.26
 院士工作站改造                            600,844.00                                      -                600,844.00
 惠联热电线路接入费用                    22,704,804.00                                     -           22,704,804.00
 华光环保办公室装修费用                   1,904,180.00                                     -            1,904,180.00
                 合计                    29,056,408.36                                     -           29,056,408.36
 摊销
 本公司厂区绿化                            505,153.11          177,140.88                                   682,293.99
 礼堂、招待所改造费用                     2,234,160.00         279,270.00                               2,513,430.00
 院士工作站改造                            100,140.70           60,084.42                                   160,225.12
 惠联热电线路接入费用                     5,802,338.90         378,413.40                               6,180,752.30
 华光环保办公室装修费用                    150,330.00          100,219.98                                   250,549.98
                 合计                     8,792,122.71        995,128.68                                9,787,251.39
 账面价值                                20,264,285.65         995,128.68                              19,269,156.97

14、递延所得税资产
 (1)已确认递延所得税资产                                        2013-06-30                            2012-12-31
 应收款项坏账准备                                              15,828,182.37                         15,723,182.37



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                           无锡华光锅炉股份有限公司 2013 年半年度报告



 存货跌价准备                                                                                  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                                                 2,640,875.00                  2,640,875.00
 递延收益                                                       2,562,478.81                  2,562,478.81
 待摊费用                                                          58,943.50                     58,943.50
                    合计                                       22,559,904.11                 22,559,904.11

 (2)可抵扣暂时性差异                                           2013-06-30                    2012-12-31
 应收账款坏账准备                                             96,283,542.74                  95,583,542.74
 其他应收款坏账准备                                             6,459,244.74                  6,459,244.74
 存货跌价准备                                                                                  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                                               14,858,731.14                  14,858,731.14
 递延收益                                                     14,292,500.00                  14,292,500.00
 待摊费用                                                        235,773.98                    235,773.98
                    合计                                     141,925,955.49                 141,925,955.49



(3)未确认递延所得税资产的可抵扣暂时性差异
  项目                                                           2013-06-30                    2012-12-31
 应收账款坏账准备                                                559,236.10                    559,236.10
 其他应收款坏账准备                                             1,729,453.22                  1,729,453.22
 固定资产减值准备                                                          -                               -
 惠联科轮未弥补亏损                                             1,900,967.60                  1,900,967.60
                      合计                                      4,189,656.92                  4,189,656.92

    未确认递延所得税资产的可抵扣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、华光工锅部分其他应收款全额计提的坏账准备取得税务机关要求的在税前列支的证据
存在不确定性,以及惠联科轮未弥补亏损是否在可预见的未来很有可能转回存在不确定性,因
此未确认递延所得税资产。

15、资产减值准备
                                                                        本期减少
 (1)项目                   2012-12-31       本期增加                                        2013-06-30
                                                                 转回              转销
 应收账款坏账准备            96,142,778.84     700,000.00                                     96,842,778.84
 其他应收款坏账准备           8,188,697.96                                                     8,188,697.96
 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


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                        无锡华光锅炉股份有限公司 2013 年半年度报告



 固定资产减值准备                   -                                                                       -
          合计         114,827,639.69       700,000.00                        700,000.00     114,827,639.69
(2)存货跌价准备本期转销 700,000.00 元系前期计提在产品跌价损失,该在产品已在本期处理.

16、短期借款
 (1)项目                                           2013-06-30                               2012-12-31
 保证借款                                        315,000,000.00                            320,000,000.00
 信用借款                                           5,000,000.00                             5,000,000.00
 抵押借款                                          15,000,000.00                            20,000,000.00
  合计                                           335,000,000.00                            345,000,000.00
(2)期末保证借款中 19,500 万元从国联财务有限责任公司(以下简称财务公司)借入,4,000
万元从广东发展银行股份有限公司无锡城东支行借入,3,000 万元从中信银行股份有限公司无锡
分行借入,5,000 万元从汇丰银行无锡分行借入均由集团公司提供保证担保,500 万元信用借款从
工商银行无锡分行营业部借入。
(3)抵押借款系华光工锅以房屋建筑物和土地使用权向财务公司抵押借款,抵押物情况见附注
5-10、12。
(4)期末无已到期未偿还的短期借款。


17、应付票据
 (1)票据类别                                     2013-06-30                                 2012-12-31

 银行承兑汇票                                709,504,571.86                                550,084,152.42
(2)应付票据期末余额较期初增加 15,942.04 万元,增长 28.98 %,主要是为降低资金成本,增
加票据结算方式所致。

18、应付账款
                                    2013-06-30                                 2012-12-31
 (1)账龄
                                   金 额             比例(%)                金 额               比例(%)
 一年以内                         927,344,812.91         94.82          1,203,609,637.86           95.44
 一至二年                          38,191,554.38          3.91            45,025,255.07              3.57
 二至三年                           6,582,657.53          0.67              6,582,657.53             0.52
 三年以上                           5,893,001.83          0.60              5,893,001.83             0.47
          合计                    978,012,026.65       100.00           1,261,110,552.29          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                                                    2013-06-30                         2012-12-31
 大唐电力设计院                                            155,000.00                           80,000.00


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 无锡市电力燃料公司                                        7,777,840.00                                 -
 华泰机械                                                 21,947,058.31                    28,560,410.24
 无锡协联热电有限公司                                       106,618.00                                  -
 无锡友联热电股份有限公司                                                                    316,701.50
 无锡锡东能源科技有限公司                                 19,934,329.28                    15,599,984.42
 无锡华东锡锋锅炉附件制造有限公司                          5,328,498.01                     3,905,324.94
(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。

19、预收款项
(1)账龄一年以上的金额为 15,499.91 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                                             2013-06-30                               2012-12-31

 集团公司                                                                                   2,195,337.50

 大唐电力设计院                                            9,397,600.00                     6,418,700.00


20、应付职工薪酬

 (1)项    目                    2012-12-31           本期增加            本期减少        2013-06-30

 工资、奖金、津贴及补贴           15,439,386.67        55,034,894.10       64,040,837.48    6,433,443.29

 社会保险费                                     -      23,890,688.00       23,890,688.00

  其中:养老保险                                -      15,777,827.97       15,777,827.97

          医疗保险                              -       5,669,493.02        5,669,493.02

          工伤保险                              -        863,486.00          863,486.00

          生育保险                              -        513,611.00          513,611.00

          失业保险                              -       1,066,270.01        1,066,270.01

 职工福利费                        5,606,581.46         7,772,739.18        7,772,739.18    5,606,581.46

 住房公积金                                     -       5,646,227.00        5,646,227.00

 工会经费及职工教育经费                         -       1,843,040.20        1,663,743.20     179,297.00

              合计                21,045,968.13        94,187,588.48      103,014,234.86   12,219,321.75

(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。

21、应交税费



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   项目                                               2013-06-30                            2012-12-31

 增值税                                           6,967,264.95                            1,761,608.14

 营业税                                                44,213.39                            194,571.10

 城建税                                               615,048.63                            279,270.93

 房产税                                           1,039,485.04                              974,191.94

 土地使用税                                           828,593.85                            829,932.06

 企业所得税                                       2,100,125.45                            6,880,098.29

 教育费附加                                           443,649.42                            199,337.85

 地方综合基金                                     1,300,216.48                            1,316,304.45

 其他                                                  91,613.31                            167,900.59

 合计                                            13,430,210.52                           12,603,215.35


22、应付股利
 单位名称                                                             2013-06-30                        2012-12-31
 母公司应付股利                                                       681,062.66
 惠联热电应付股利                                                  18,322,610.74                   36,817,221.49
 华光工锅应付股利                                                     377,357.45                        377,357.45

 华光环保应付股利                                                      20,987.24
 合计                                                              19,402,018.09                   37,194,578.94
期末应付股利主要为惠联热电尚未发放的股利。

23、其他应付款
                                           2013-06-30                                   2012-12-31
 (1)账龄
                                      金    额               比例(%)               金     额             比例(%)
 一年以内                                  3,864,346.55             55.35               5,348,535.82         57.74
 一至二年                                   978,554.35              14.02               1,775,516.23         19.17
 二至三年                                   416,953.87               5.97                416,953.87           4.50
 三年以上                                  1,722,131.04             24.66               1,722,131.04         18.59
 合计                                      6,981,985.81            100.00               9,263,136.96        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                2013-06-30              2012-12-31
 无锡华东锡锋锅炉附件制造有限公司                       代垫款                          5,320.00          5,320.00



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      华光电站                                                      保证金                                              6,500.00

     24、长期借款
      (1)借款类别                                                       2013-06-30                              2012-12-31
      保证借款                                                        2,909,092.00                             98,272,728.00
      委托借款                                                      150,000,000.00                            150,000,000.00
                    合计                                            152,909,092.00                            248,272,728.00
       (2)长期借款明细
                                           借款        借款
              贷款单位                                             币种                 利率(%)                 2013-06-30
                                         起始日      终止日
        无锡市财政局(注 1) 2007.7.30 2021.6.30 人民币 一年期存款利率加 0.3 个百分点                            2,909,092.00

        国联集团(注 2)                2012.4.26 2014.4.26 人民币                      5.74%                 150,000,000.00
                    合计                                                                                      152,909,092.00
     注1:290.9092万元借款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。
     注2:15,000万元借款由无锡市国联发展(集团)有限公司(以下简称“国联集团”)委托财务公
     司向惠联热电发放贷款。


     25、其他非流动负债

      项目                                                                 2013-06-30                             2012-12-31

      政府补助                                                        41,776,536.55                            43,496,056.92


     政府补助项目明细如下:
      项目             补助总额          已收补助款       2012-12-31         本期增加      本期结转      2013-06-30           批准文件
秸秆直燃锅炉项目       8,000,000.00        8,000,000.00   1,200,000.00                     100,000.00    1,100,000.00
院士工作站             1,500,000.00        1,500,000.00     900,000.00                       50,000.00     850,000.00
财政专项拨款           6,000,000.00        6,000,000.00   4,200,000.00                     300,000.00    3,900,000.00
环保补助               3,000,000.00        3,000,000.00   2,100,000.00                                   2,100,000.00
                                                                                                                         苏财建
环境保护引导资金       1,200,000.00        1,200,000.00    960,000.00                      120,000.00     840,000.00
                                                                                                                         [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 号、
                       1,500,000.00        1,500,000.00   1,200,000.00                       75,000.00   1,125,000.00
大型垃圾焚烧装备                                                                                                         苏财工贸
建设项目                                                                                                                 (2010)60 号
                                                                                                                         锡轻信综合
30 万千瓦循环流化
                                                                                                                         (2011)9 号、
床锅炉生产技术改           900,000.00       900,000.00     720,000.00                        45,000.00    675,000.00
造项目                                                                                                                   锡财工贸
                                                                                                                         (2011)103 号
面向锅炉企业的基                                                                                                         锡科技(2011)
于 MES 的生产制
                                                                                                                         178 号、锡财工
造数据实时过程管           600,000.00       600,000.00     288,000.00                      144,000.00     144,000.00
理系统及其应用示                                                                                                         贸(2011)109
范                                                                                                                       号



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                                                                                                                           锡新收储合
拆迁补偿款          12,001,118.96     12,001,118.96    10,536,829.24                         301,501.47    10,235,327.77
                                                                                                                           (2011)第 6 号
纳米厂房拆迁补偿                                                                                                           锡新收储合
                    19,980,000.00     19,980,000.00    10,626,727.68                         276,018.90    10,350,708.78
款                                                                                                                         (2011)第 6 号
120t/d 污泥焚烧资                                                                                                          锡环计[2011]56
                      600,000.00        600,000.00       540,000.00                           60,000.00       480,000.00
源化利用项目                                                                                                               号
                                                                                                                           苏发改区域发
污泥预处理项目       1,420,000.00      1,420,000.00     1,278,000.00                         142,000.00     1,136,000.00
                                                                                                                           [2012]887 号
污泥焚烧处理技术                                                                                                           苏发改区域发
                     1,880,000.00      1,880,000.00     1,692,000.00                         188,000.00     1,504,000.00
改造项目                                                                                                                   [2012]887 号
环保专项补贴资金      500,000.00        500,000.00       500,000.00       437,500.00                          937,500.00
                                                                                                                           发财办能源
燃气-蒸汽联合循
                                                                                                                           [2012]1805 号
环余热锅炉技改项     7,110,000.00      7,110,000.00     6,754,500.00                         355,500.00     6,399,000.00
                                                                                                                           苏财建

                                                                                                                           [2012]293 号
      合计                                             43,496,056.92      437,500.00     2,157,020.37      41,776,536.55


     26、股本
      项目                      2012-12-31            本期增加            本期减少                          203-06-30
      上市流通股份         256,000,000.00                         -                      -           256,000,000.00


     27、资本公积
      项目                      2012-12-31            本期增加            本期减少                         2013-06-30
      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
             合计          142,594,624.03                         -                      -           142,594,624.03


     28、专项储备
      项目                           2012-12-31           本期提取                本期使用                           2013-06-30
      专项储备                                   -         2,640,612.38                2,640,612.38                                 -

     29、盈余公积
      项目                           2012-12-31           本期增加                本期减少                           2013-06-30
      法定盈余公积              152,490,615.56                                                                   152,490,615.56


     30、未分配利润
      项目                                                                2013-06-30                                 2012-12-31
      本年年初余额                                                     734,400,120.07                            689,370,491.21
      加:本年归属于母公司所有者的净利润                                42,236,399.91                             82,893,048.04
      可供分配的利润                                                   776,636,519.98                            772,263,539.25


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 减:提取法定盈余公积                                                            10,983,569.34
        提取奖励福利基金                                                          1,279,849.84
 应付普通股股利                                           25,600,000.00          25,600,000.00
 年末未分配利润                                         751,036,519.98          734,400,120.07

    经公司 2012 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)。


31、营业收入、营业成本

(1)营业收入
 项目                                                 2013 年 1-6 月             2012 年 1-6 月
 主营业务收入                                      1,344,482,672.25            1,789,997,130.85
 其他业务收入                                          17,287,530.52             23,718,443.76
             合计                                   1,361,770,202.77           1,813,715,574.61

(2)营业成本
 项目                                                 2013 年 1-6 月             2012 年 1-6 月

 主营业务成本                                       1,111,940,003.66           1,544,951,513.80

 其他业务成本                                          10,611,651.56             13,910,948.94

             合计                                   1,122,551,655.22           1,558,862,462.74


(3)主营业务收入(分地区)

 项目                                                 2013 年 1-6 月             2012 年 1-6 月

 国外收入                                              34,172,212.05             12,662,507.54

 国内收入                                           1,310,310,460.20           1,789,997,130.85

             合计                                   1,344,482,672.25           1,789,997,130.85

(4)主营业务收入(分产品)
 项目                                                 2013 年 1-6 月             2012 年 1-6 月
 循环流化床锅炉                                      522,831,580.83             834,583,024.30

 煤粉锅炉                                            303,964,586.49             279,277,493.85

 特种锅炉                                            233,071,646.13             349,722,785.77

 电力、热力                                          218,137,459.31             288,595,114.91

 锅炉辅机及其他产品                                    15,118,981.99             37,818,712.02



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 脱硝工程                                            51,358,417.50

            合计                                  1,344,482,672.25                 1,789,997,130.85

(5)主营业务成本(分产品)
 项目                                                2013 年 1-6 月                  2012 年 1-6 月
 循环流化床锅炉                                     425,851,029.39                   701,829,679.08

 煤粉锅炉                                           245,236,224.12                   237,968,840.99

 特种锅炉                                           215,845,518.80                   314,771,558.51

 电力、热力                                         174,926,461.99                   253,954,790.93

 锅炉辅机及其他产品                                  14,512,144.80                    36,426,644.29

 脱硝工程                                            35,568,624.56

            合计                                   1,111,940,003.66                1,544,951,513.80


(6)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(%)
 客户一                                               150,974,359.00                          11.23
 客户二                                                76,317,948.72                           5.68
 客户三                                                60,567,777.78                           4.50
 客户四                                                59,398,034.18                           4.42
 客户五                                                50,078,433.01                           3.72
                   合计                               397,336,552.69                         29.55

32、营业税金及附加
 项目                                                 2013 年 1-6 月                 2012 年 1-6 月
 营业税                                                    46,222.40                     164,868.90
 城建税                                                 3,928,694.77                   5,564,610.08
 教育费附加                                             2,823,133.66                   3,940,286.17
                   合计                                 6,798,050.83                   9,669,765.15

33、销售费用
 项目                                                 2013 年 1-6 月                 2012 年 1-6 月
 产品运输费                                            14,882,268.41                  17,849,640.80
 咨询费                                                 6,862,863.05                   6,141,492.27
 差旅费                                                 2,197,234.61                   1,934,466.57



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 招待费                                                 2,550,148.71     2,167,062.03
 其他                                                   3,115,209.29     5,489,449.29

                   合计                                29,607,724.07    33,582,110.96

34、管理费用
 项目                                                 2013 年 1-6 月   2012 年 1-6 月
 技术开发费                                            31,354,913.11    33,586,736.50
 工资及附加                                            60,855,081.60    55,176,015.19
 长期资产折旧摊销费                                     7,222,009.55     7,004,265.26
 业务费                                                 4,684,627.76     3,989,484.94
 修理检验费                                            16,259,302.96    14,929,496.93
 税费                                                   3,897,042.89     4,043,546.79
 办公水电租赁费                                         5,433,162.26     4,290,171.79
 排污费                                                 7,651,663.78     4,675,339.71
 财产保险费                                             1,879,205.75     2,152,090.03
 其他                                                   5,586,493.02     5,411,892.98
                   合计                               144,823,502.68   135,259,040.12

35、财务费用
 项目                                                 2013 年 1-6 月   2012 年 1-6 月
 利息支出                                              16,743,149.08    20,704,668.96
 减:利息收入                                          10,041,764.03     9,302,793.64
 汇兑损益                                                                  -29,067.25
 票据贴息支出                                             148,750.00
 银行手续费支出                                           804,132.06      826,348.70
                   合计                                 7,654,267.11    12,199,156.77

36、资产减值损失
 项目                                                 2013 年 1-6 月   2012 年 1-6 月
 坏账准备                                                 700,000.00
 存货跌价准备
 固定资产减值准备
                  合计                                    700,000.00

37、投资收益


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 (1)项目                                                2013 年 1-6 月                     2012 年 1-6 月
 成本法核算分回红利                                         1,650,000.00                      1,500,000.00
 处置交易性金融资产取得的投资收益
 权益法核算收益
 持有至到期投资取得的投资收益
                     合计                                   1,650,000.00                      1,500,000.00


38、营业外收入
 (1)项目                         2013 年 1-6 月            2012 年 1-6 月   计入当期非经常性损益的金额
 政府补助                           14,663,925.08             13,555,152.15                   2,387,851.37

 处置固定资产利得                      163,184.25               231,647.48                      163,184.25

 不需支付的款项                        724,356.32                                               724,356.32

 违约金                                154,180.00                                               154,180.00

 其他                                  379,111.00               646,074.82                      379,111.00

            合计                    16,084,756.65             14,432,974.45                   3,808,682.94


(2)政府补助明细
  项目                                           金额                         说明
 垃圾处理补贴款                                     10,459,189.40    锡政公环(2009)18 号
 增值税退税(惠联垃圾即征即退)                      1,816,884.31    财税(2008)156 号
 其他小额政府补助                                       230,831.00
 递延收益                                            2,157,020.37
                    合计                            14,663,925.08

39、营业外支出
             项目                  2013 年 1-6 月            2012 年 1-6 月   计入当期非经常性损益的金额
 地方综合基金                        1,379,186.98              1,851,043.65
 处置固定资产净损失                    197,696.86               146,610.18                      197,696.86
 其他                                  182,161.00               430,618.59                      182,161.00
            合计                     1,759,044.84              2,428,272.42                     379,857.86


40、所得税费用
 项目                                                      2013 年 1-6 月                    2012 年 1-6 月



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 应纳所得税额                                             12,102,363.82               10,484,591.33

 加:递延所得税费用

 所得税费用                                               12,102,363.82               10,484,591.33

41、每股收益
 项目                                                    2013 年 1-6 月              2012 年 1-6 月
 归属于母公司普通股股东净利润                             42,236,399.91               59,085,297.33
 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                                                      0.1650                    0.2308
 稀释事项                                                               -                         -
 稀释每股收益                                                      0.1650                    0.2308

42、收到的其他与经营活动有关的现金

 项目                                                       2013-06-30                   2012-06-30

 银行存款利息收入                                         10,041,764.03                9,302,793.64
 垃圾补贴款                                               10,459,189.40               11,145,110.23
 其他政府补助                                              2,047,715.31                2,157,041.92
 其他                                                     80,564,714.29              241,469,617.98
                 合计                                    103,113,383.03              254,043,963.77

43、支付的其他与经营活动有关的现金
 项目                                                2013-06-30                2012-06-30
 付现费用                                         102,457,092.21            102,617,323.84
 其他                                              49,910,782.50            207,906,767.51
               合计                               152,367,874.71            310,524,091.35

44、现金及现金等价物净增加额
 项目                                                       2013-06-30                   2012-06-30
 期末货币资金                                            817,001,243.00              940,350,689.37
        减:各类保证金                                   348,277,898.26             261,044,597.12
 现金期末余额                                            468,723,344.74              679,306,092.25
 期初货币资金                                            989,163,141.59              933,926,673.92
        减:各类保证金                                  283,730,742.26               147,096,972.39
 现金期初金额                                            705,432,399.33              786,829,701.53
 现金及现金等价物净增加额                               -236,709,054.59             -107,523,609.28



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45、合并现金流量表补充资料
                 项        目                                  2013-06-30        2012-06-30

1、将净利润调节为经营活动现金流量

净利润                                                      53,508,350.85     67,163,049.57

  加:资产减值准备

  固定资产折旧                                               58,532,114.37    57,271,965.38

  无形资产摊销                                                6,111,136.23      5,766,163.69

  长期待摊费用摊销                                             995,128.64        865,848.01
  处置固定资产、无形资产和其他长期资产的损
                                                                 34,512.61        -85,037.30
  失(收益以“-”填列)
  固定资产报废损失(收益以"-"填列)

  公允价值变动损失(收益以"-"填列)

  财务费用(收益以"-"填列)                                  16,743,149.08     20,704,668.96

  投资损失(收益以"-"填列)                                   -1,650,000.00     -1,500,000.00

  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)                               259,344,107.34    340,613,178.75

  经营性应收项目的减少(增加以"-"填列)                    -323,271,422.31    -836,049,881.98

  经营性应付项目的增加(减少以"-"填列)                     -116,386,870.00   354,097,218.39

  其他

  经营活动产生的现金流量净额                                -46,039,793.19      8,847,173.47

2、不涉及现金收支的投资和筹资活动:

  债务转为资本

  一年内到期的可转换公司债券

  融资租入固定资产

3、现金及现金等价物净增加情况:

现金的期末余额                                             468,723,344.74    679,306,092.25

减:现金期初余额                                           705,432,399.33    786,829,701.53

现金等价物的期末余额

减:现金等价物期初余额



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                         无锡华光锅炉股份有限公司 2013 年半年度报告



现金及现金等价物净增加额                                     -236,709,054.59                    -107,523,609.28


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

国联环保集团                   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(%)
国联环保集团                    80,000          44.55           44.55       国联集团                  71491093-8


2、 本企业子公司情况:
                                                                        持股比     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
                                                                          例%          (%)

  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         1,250.00        60.00         60.00           13600809-5

  华光环保      股份有限公司   工业企业     王福军         3,000.00        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                                                            无锡新区后宅镇锡协路 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
   动力管道                                                                 无锡市新区硕放工业集中区五期 C6 地块
                  的制造、加工、销售
   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        无锡市惠山经济开发区惠联热电厂区内

   华光环保       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




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3、本企业的合营企业和联营企业情况:
被投资单位名   企业类               法人代           业务性       注册资   本企业持         本企业在被投资单
                         注册地
      称         型                   表               质           本     股比例(%)        位表决权比例(%)

华光电站         有限公司 江苏无锡 王福军            工业企业 5,000.00           30             30

续表
                     期末资产总      期末负债总      期末净资产    本期营业收          本期          组织机构代
被投资单位名称
                         额              额            总额          入总额            净利润            码

华光电站              95,024.45       86,340.95        8,683.50      28,107.80         452.22        75896262-5


4、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司        大唐电力设计院      同一实际控制人                    22061166-3

无锡国联环保科技有限公司              环保科技            同一控股股东                      56913390-8

无锡锡东能源科技有限公司              锡东能源            本公司的参股公司                  67700014-1

无锡华东锡锋锅炉附件制造有限公司 锡锋制造                 本公司的参股公司                  57138233-X

无锡友联热电股份有限公司              友联热电            同一控股股东                      71786978-2

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
                                             2013-06-30                        2012-06-30
关联企业名称         交易内容                        占同类交易                       占同类交易金
                                         金额                           金额
                                                     金额比例                         额比例(%)
                                                       (%)

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华泰机械         部件采购及加工费             53.92               0.30       1487.46              12.00
锡东能源         部件采购及加工费          1,568.88               8.66       2,765.07              6.02
锡锋制造         加工费                      618.95               3.42        160.33               1.29
电力燃料         煤                       10,325.36            84.16        13,992.88             42.56
协联热电         热力                        84.09             46.41          241.91              14.98
友联热电         热力                         68.78            37.96

(2)销售商品、提供劳务情况表
                                                     2013-06-30                      2012-06-30
 关联企业名称            交易内容                         占同类交易金                   占同类交易金
                                             金额                             金额
                                                          额比例(%)                    额比例(%)

华光电站              循环流化床锅炉        5,785.95              13.46      4,817.46                       5.77
华光电站              煤粉锅炉                444.44               2.65
华光电站              特种锅炉                153.85               0.35      2,148.45              6.14
高佳股份              电力、热力            2,015.72               9.24      3,304.23             11.45
高佳股份              污泥处理                                                 43.12                1.1
双河尖电厂            热力                  1,597.26               7.32      2,126.30              7.37
环保科技              污泥处理费              188.14              23.18       207.29               5.31
环保科技              电力                     12.94               0.06
大唐电力设计院        锅炉辅机                350.43               9.27
    (3)关联租赁
    公司资产出租情况表
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     环保科技           污泥一车间厂房设备        2011-7-1          2014-6-30                 200 万元


    公司承租资产情况表
                                        租赁资产                                                      年度确认的
出租方名称       承租方名称                                租赁起始日            租赁终止日
                                          种类                                                            租赁费
集团公司              本公司            重型车间             2011-1-1             2030-12-31                175.00 万元

集团公司              本公司               土地              2012-1-1             2013-12-31                119.18 万元

集团公司              本公司               干道              2012-1-1             2013-12-31                 27.44 万元

集团公司              本公司        房屋(会堂、餐厅)         2012-1-1             2013-12-31                  7.24 万元


    (4)关联担保情况




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                                                                                                             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          12,500 万元                2012-7-16            2014-4-25 止          否

中小担保公司[注]     惠联垃圾热电          290.9092 万元
                                                                            起                                   否
                                                                      2007-7-30              2021-6-30
集团公司             惠联热电              26,000 万元         2012-11-5 起               2014-6-18 止           否

[注]:惠联垃圾热电 290.9092 万元借款由中小担保公司提供担保,集团公司提供反担保。

    (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     12,500 万元          2012-7-16 起           2014-4-25 止       惠联垃圾热电短期借款

财务公司      7,000 万元          2012-11-5 起           2014-6-18 止       惠联热电短期借款

财务公司      1,500 万元             2013-5-31              2014-5-31       工业锅炉短期借款
财务公司     15,000 万元             2012-4-26              2014-4-26       国联集团委托财务公司向惠联热电放贷

    2013 年 6 月 30 日,子公司向财务公司共支付利息 1,090.38 万元。

    (6)其他关联交易

    惠联热电通过电力燃料转贷款 4,000.00 万元。

    (7)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            83,986,247.04        3,378,972.60        67,579,452.04      3,378,972.60
应收账款    华泰机械                                     2,537.03            48,209.92           2,537.03
应收账款    双河尖电厂         4,114,495.98            233,968.79         4,679,375.72       233,968.79
应收账款    高佳股份             3,936,835.61           10,025.35          200,507.05         10,025.35
应收账款    大唐电力设计院       1,848,000.00                     -                   -                  -
应收账款    环保科技           1,629,141.28             48,692.80          973,856.08         48,692.80
应收票据    双河尖电厂           3,315,000.00                             3,300,000.00                   -
预付款项    集团公司            31,500,000.00                            31,500,000.00                   -
预付款项    电力燃料             6,687,316.67                            27,614,299.24                   -


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预付款项       大唐电力设计院                                              2,000.00                  -
预付款项       华光电站            30,000,000.00
其他应收款     大唐电力设计院                            55,240.00     1,104,800.00        55,240.00

   (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                              21,947,058.31          28,560,410.24

应付账款             电力燃料                               7,777,840.00                        -
应付账款             大唐电力设计院                          155,000.00                 80,000.00
应付账款             协联热电                                106,618.00                         -
应付账款             锡东能源                              19,934,329.28          15,599,984.42

应付账款             锡锋制造                               5,328,498.01              3,905,324.94

应付账款             友联热电                                                          316,701.50

预收款项             大唐电力设计院                         9,397,600.00              6,418,700.00

预收款项             集团公司                                                         2,195,337.50

其他应付款           锡锋制造                                   5,320.00                 5,320.00

其他应付款           华光电站                                                            6,500.00

应付票据             电力燃料                              65,000,000.00         10,000,000.00



附注 7:股份支付
       截止 2013 年 6 月 30 日,本公司无股份支付事项。


附注 8:或有事项
       截止 2013 年 6 月 30 日,本公司无重大或有事项。


附注 9:承诺事项
       截止 2013 年 6 月 30 日,本公司无重大承诺事项。


附注 10:资产抵押及质押情况

       截止 2013 年 6 月 30 日,华光工锅原值 6,937.06 万元、净值 5,223.51 万元的房屋建筑物,

原值 1,114.50 万元、净值 968.49 万元的土地使用权因借款抵押给财务公司。
       截止 2013 年 6 月 30 日,本公司 22,680.97 万元应收票据因开具应付票据而质押给相关银
行。


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附注 11: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)
1、应收账款
(1)应收账款按种类披露
                                                                     2013-06-30
           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
                                               -             -                      -              -                      -
 按组合计提坏账准备的应
                                 968,794,433.52      100.00          68,482,626.98         7.07           900,311,806.54
 收账款

 其中:账龄组合                  968,752,328.92          99.99       68,482,626.98         7.07           900,269,701.94

       关联方组合                     42,104.60           0.01                      -                          42,104.60
 单项金额虽不重大但单项
 计提坏账准备的应收账款
                                                             -                      -                                     -

           合计                  968,794,433.52      100.00          68,482,626.98         7.07           900,311,806.54

                                                                     2012-12-31
           种类                                                                         计提比例
                                   金额            比例(%)            坏账准备                           应收账款净值
                                                                                          (%)
 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
                             737,143,467.72         100.00          67,782,626.98        9.20            669,360,840.74
 收账款

 其中:账龄组合              737,101,863.12          99.99          67,782,626.98        9.20            669,319,236.14

       关联方组合                41,604.60           0.01                 -                -               41,604.60
 单项金额虽不重大但单项
                                     -                   -                -                -                   -
 计提坏账准备的应收账款

           合计              737,143,467.72         100.00          67,782,626.98        9.20            669,360,840.74

(2)按账龄组合采用账龄分析法计提坏账准备的应收账款:
                                                             2013/6/30
    账龄
                          金额               比例(%)             坏账准备        计提比例(%)           应收账款净额
一年以内              716,269,960.14               73.94     33,725,928.14                     5       682,544,031.99

一至二年              188,949,311.75                19.5     15,115,944.94                     8       173,833,366.81

二至三年               44,722,275.00                4.62         6,708,341.25              15           38,013,933.75

三至五年               11,756,738.77                1.21         5,878,369.39              50            5,878,369.39

五年以上                  7,054,043.26              0.73         7,054,043.26             100



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    合计                 968,752,328.92            100       68,482,626.98                 7.07            900,269,701.94


                                                       2012-12-31
                                                                                        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                428,227,888.87      58.10                21,411,394.44                  5            406,816,494.43
 一至二年                213,321,090.81      28.94            17,065,687.26                      8            196,255,403.55
 二至三年                 65,785,804.69         8.92               9,867,870.70              15                55,917,933.99
 三至五年                 20,658,808.34         2.80          10,329,404.17                  50                10,329,404.17
 五年以上                  9,108,270.41         1.24               9,108,270.41             100                             -
     合计                737,101,863.12     100.00            67,782,626.98                9.20               669,319,236.14



(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                                                 2013-06-30                                     2012-12-31
 华光电站                                                     83,986,247.04                                    67,009,452.04

(4)本期实际核销的应收账款情况:无

(5)本报告期前已核销但在本期又部分收回的应收账款:无

(6)期末应收账款前五名单位情况:
                                                                                                            占应收账款总额
 单位名称                                               金   额           款项性质           年限
                                                                                                            的比例(%)
 客户一                                                98,610,000.00        货款           二年以内                   10.18
 客户二                                                83,986,247.04        货款           一年以内                    8.67
 客户三                                                65,910,800.00        货款           一年以内                    6.80
 客户四                                                52,030,000.00        货款           一年以内                    5.37
 客户五                                                47,455,200.00        货款           一年以内                    4.90
                     合计                          347,992,247.04                                                     35.92

2、其他应收款
(1)其他应收款按种类披露:
                                                                       2013-06-30
             种类                                                                         计提比
                                   金额            比例(%)            坏账准备                             其他应收款净额
                                                                                          例(%)
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
                                18,287,413.63           100.00        2,071,848.38          11.33              16,215,565.25
其他应收款
单项金额虽不重大但单项计
提坏账准备的其他应收款


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             合计                 18,287,413.63          100.00       2,071,848.38     11.33           16,215,565.25

                                                                       2012-12-31
             种类                                                                     计提比
                                     金额           比例(%)           坏账准备                      其他应收款净额
                                                                                      例(%)
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
                                  15,868,751.56          100.00       2,071,848.38      13.06           13,796,903.18
其他应收款
单项金额虽不重大但单项计
                                                              -                             -
提坏账准备的其他应收款
             合计                 15,868,751.56          100.00       2,071,848.38      13.06           13,796,903.18

(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:
                                         2013-06-30
   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            15,190,467.93                83.07             753,769.00                  5      14,436,698.93
 一至二年                1,243,871.00                6.8             99,509.68                  8       1,144,361.32
 二至三年                 559,300.00               3.06              83,895.00              15            475,405.00
 三至五年                 318,200.00               1.74             159,100.00              50            159,100.00
 五年以上                 975,574.70               5.33             975,574.70             100                     -
   合计              18,287,413.63                  100            2,071,848.38          11.33         16,215,565.25

                                                    2012-12-31
   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            12,461,877.96                 78.53            623,093.90                  5      11,838,784.06
 一至二年                1,438,711.00               9.07            115,096.88                  8       1,323,614.12
 二至三年                 559,300.00                3.52             83,895.00              15            475,405.00
 三至五年                 318,200.00                2.01            159,100.00              50            159,100.00
 五年以上                1,090,662.60               6.87           1,090,662.60            100                       -
   合计              15,868,751.56                100.00           2,071,848.38          13.06         13,796,903.18

   (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)本期无核销的其他应收款。
   (5)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。
   (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(%)
 山东益仁纸业有限公司恒丰分公司                    1,500,000.00        投标保证金     一年以内                 8.20
 中国电能成套设备有限公司北京分公                  1,400,000.00        投标保证金     一年以内                  7.66
 司
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  中国石油物资公司                                    1,400,000.00              投标保证金      一年以内                      7.66
  北京国电工程招标有限公司                            1,000,000.00              投标保证金      一年以内                      5.47
  江苏苏美达技术设备贸易有限公司                      1,000,000.00              投标保证金      一至二年                      5.47

                        合计                           6,300,000.00                                                          34.46

 3、长期股权投资
  (1)项目                                                         2013-06-30                                          2012-12-31
  长期股权投资                                                 279,726,289.69                                   279,065,489.69

  (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               43,477,014.03                        3,750,000.00         39,727,014.03

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

财务公司                            25,000,000.00               25,000,000.00                   -               -         25,000,000.00

锡东能源                                 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

华光工锅                             3,912,037.55                3,912,037.55          910,800.00               -          4,822,837.55

华光环保                             7,000,000.00                7,000,000.00        3,500,000.00               -         10,500,000.00

锡锋制造                             1,000,000.00                1,000,000.00                   -               -          1,000,000.00

             合计                  269,683,415.30              288,861,652.58        4,410,800.00    3,750,000.00        289,522,452.58
 续表
                                  核算        在被投资单位            在被投资单位表                        本期计提
           被投资单位                                                                        减值准备                     本期现金红利
                                  方法        持股比例(%)               决权比例(%)                         减值准备
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               15                        15                      -           -
财务公司                         成本法               5                         5                       -           -       1,500,000.00
锡东能源                         成本法               15                        15                      -           -        150,000.00
惠联热电                         成本法               50                        50                      -
惠联垃圾热电                     成本法               75                        75                      -
动力管道                         成本法               70                        70                      -


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华光运业                  成本法         50.59           50.59                  -               86,000.00
华光工锅                  成本法         58.99           58.99                  -              629,051.50
华光环保                  成本法          35               35                   -            1,050,000.00
锡锋制造                  成本法          10               10                   -
             合计                                                    9,796,162.89            7,165,051.50

    (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。

 4、营业收入
 (1)营业收入
  项目                                           2013 年 1-6 月                       2012 年 1-6 月
  主营业务收入                                   914,095,263.15                     1,381,743,602.81
  其他业务收入                                    10,909,066.58                        16,681,280.21
  合计                                           925,004,329.73                     1,398,424,883.02

 (2)营业成本
  项目                                           2013 年 1-6 月                       2012 年 1-6 月
  主营业务成本                                   764,748,669.52                     1,201,977,698.03
  其他业务成本                                     6,844,555.55                        10,791,406.99
  合计                                           771,593,225.07                     1,212,769,105.02

 (3)主营业务收入(分地区)
  项目                                           2013 年 1-6 月                       2012 年 1-6 月
  国内收入                                       914,095,263.15                     1,381,743,602.81
  国外收入
  合计                                           914,095,263.15                     1,381,743,602.81

 (4)主营业务收入(分产品)
  项目                                           2013 年 1-6 月                       2012 年 1-6 月
  循环流化床锅炉                                 421,284,358.93                       809,858,423.91
  煤粉锅炉                                       278,785,240.97                       242,666,666.67
  特种锅炉                                       214,025,663.25                       329,218,512.23
               合计                              914,095,263.15                     1,381,743,602.81


 (5)主营业务成本(分产品)

  项目                                           2013 年 1-6 月                       2012 年 1-6 月


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 循环流化床锅炉                                       246,309,378.90                         698,227,104.94
 煤粉锅炉                                             139,495,215.82                         206,075,363.42
 特种锅炉                                             378,944,074.80                         297,675,229.67
              合计                                    764,748,669.52                       1,201,977,698.03

(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(%)
 客户一                                              150,974,359.00                                   16.52
 客户二                                                76,317,948.72                                   8.35
 客户三                                                60,567,777.78                                   6.63
 客户四                                                59,398,034.18                                   6.50
 客户五                                                50,078,433.01                                   5.48
                     合计                            397,336,552.69                                   43.48

5、投资收益
 项目                                               2013 年 1-6 月                  2012 年 1-6 月
 子公司分红                                           1,765,051.50                   11,190,861.80
 成本法核算分回红利                                  1,650,000.00                     1,500,000.00
 权益法核算收益
 处置交易性金融资产取得投资收益
 合计                                                3,415,051.50                    12,690,861.80


6、现金流量表补充资料
                     项      目                                        2013-06.30               2012-06-30
1、将净利润调节为经营活动现金流量
净利润                                                           31,443,095.71                61,077,789.15
  加:资产减值准备
  固定资产折旧                                                   15,297,995.84                15,276,640.84
  无形资产摊销                                                       5,465,162.95              5,290,918.69
  长期待摊费用摊销                                                     516,495.30                487,434.61
  处置固定资产、无形资产和其他长期资产的损
                                                                       150,473.59                -90,347.11
  失(收益以“-”填列)
  固定资产报废损失(收益以"-"填列)
  公允价值变动损失(收益以"-"填列)



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   财务费用(收益以"-"填列)                                                               -8,183,802.23
   投资损失(收益以"-"填列)                                    -3,415,051.50             -12,690,861.80
   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)                                 261,498,077.00            320,234,112.35
   经营性应收项目的减少(增加以"-"填列)                      -334,737,026.35            -751,011,331.29
   经营性应付项目的增加(减少以"-"填列)                      -159,542,345.20            350,532,650.67
   其他                                                                    -                             -
   经营活动产生的现金流量净额                                -183,323,122.66             -19,076,796.12
 2、不涉及现金收支的投资和筹资活动:
   债务转为资本
   一年内到期的可转换公司债券
   融资租入固定资产
 3、现金及现金等价物净增加情况:
 现金的期末余额                                               384,904,888.71            632,844,410.89
 减:现金期初余额                                             594,169,237.08            727,599,517.37
 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                                    -209,264,348.37             -94,755,106.48


附注 12:补充资料
1、当期非经常损益明细表
                           项          目                                  2013-06.30      2012-06-30
非流动资产处置损益                                                         -34,512.61        90,347.11
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
                                                                         2,387,851.37        90,000.00
定额或定量享受的政府补助除外)
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



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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
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                                      1,075,486.32         152,273.76
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                                                      3,428,825.08         332,620.87
所得税影响额                                                                596,758.82          49,893.13
非经常性损益净额                                                          2,832,066.26         282,727.74
少数股东权益影响额(税后)                                                  157,475.22
合计                                                                      2,674,591.04         282,727.74

2、净资产收益率
                                                             加权平均净资产收益率(%)
 报告期利润
                                                          2013-06.30              2012-06-30
 归属于公司普通股股东的净利润                                 3.62                   4.74

 扣除非经常性损益后归属于公司普通股股东的净利润               3.14                   4.72


净资产收益率计算过程:

 项目(公式)                                                        2013-06.30                2012-06-30

 归属于公司普通股股东的净利润(a)                                  42,236,399.91             59,085,297.33




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 归属于公司普通股股东的非经常性损益(b)                             2,674,591.04                 282,727.74

 扣除非经常性损益后归属于公司普通股股东的净利
                                                                  39,561,808.87            58,802,569.59
 润(c=a-b)

 归属于公司普通股股东的期初净资产(d)                            1,285,485,359.66        1,229,472,161.46

 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(e)

 新增净资产次月起至报告期期末的累计月数(f)

 报告期回购或现金分红等减少的、归属于公司普通股
                                                                  25,600,000.00            25,600,000.00
 股东的净资产(g)

 减少净资产次月起至报告期期末的累计月数(h)                                    6                          6

 因其他交易或事项引起的、归属于公司普通股股东的
 净资产增减变动(i)
 发生其他净资产增减变动次月起至报告期期末的累
 计月数(j)

 报告期月份数(k)                                                              6                          6

 归属于母公司股东的净资产加权平均数
                                                                1,302,121,759.57        1,246,214,810.13
 (l=d+a÷2+e×f÷k-g×h÷k±i×j÷k)
 归属于公司普通股股东的净利润的净资产加权平均
                                                                            3.24                      4.74
 数(m=a/l)
 扣除非经常性损益后归属于公司普通股股东的净利
                                                                            3.04                      4.72
 润的净资产加权平均数(n=c/l)




3、每股收益

                                                 基本每股收益                  稀释每股收益
               项目
                                       2013-06.30      2012-06-30      2013-06.30     2012-06-30
归属于公司普通股股东的净利润             0.1650         0.2308           0.1650        0.2308

扣除非经常性损益后归属于公司普通股股
                                         0.1545         0.2297           0.1545        0.2297
东的净利润


每股收益计算过程:
                   项目(公式)                                         2013-06.30                 2012-06-30
归属于公司普通股股东的净利润(a)                                      42,236,399.91              59,085,297.33

归属于公司普通股股东的非经常性损益(b)                                  2,674,591.04                282,727.74


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扣除非经常性损益后归属于公司普通股股东的净利
                                                                      39,561,808.87    58,802,569.59
润(c=a-b)
期初股份总数(d)                                                   256,000,000.00      256,000,000.00
报告期因公积金转增股本或股票股利分配等增加股
份数(e)
报告期因发行新股或债转股等增加股份数(f)
增加股份次月起至报告期期末的累计月数(g)
报告期因回购等减少股份数(h)
减少股份次月起至报告期期末的累计月数(i)
报告期缩股数(j)
报告期月份数(k)                                                                  6                6
发行在外的普通股加权平均数(l=d+e+f×g÷k-h×i÷k-j)               256,000,000.00      256,000,000.00
归属于公司普通股股东的净利润每股收益(m=a÷l)                                0.1650           0.2308
扣除非经常性损益后归属于公司普通股股东的净利
                                                                            0.1545           0.2297
润的每股收益(n=c÷l)




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                             第九节备查文件目录

一、载有法定代表人、主管会计工作负责人、会计机构负责人签名并盖章的财务报表。
二、报告期内在中国证监会指定报纸上公开披露过的所有公司文件的正本及公告的原稿。
                                                                          董事长:王福军
                                                                无锡华光锅炉股份有限公司
                                                                        2013 年 8 月 20 日




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